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Supplementary Provisions, Article 4Application of Provisions on Prefectural Inhabitant Tax

第四条(道府県民税に関する規定の適用)

The provisions of the New Act concerning individual prefectural inhabitant tax (excluding Articles 47 and 48 of the New Act) apply from individual prefectural inhabitant tax for fiscal year 1962, and the provisions then in force continue to govern individual prefectural inhabitant tax through fiscal year 1961.

新法中個人の道府県民税に関する規定(新法第四十七条及びの規定を除く。)は、昭和三十七年度分の個人の道府県民税から適用し、昭和三十六年度分までの個人の道府県民税については、なお従前の例による。

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