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Supplementary Provisions, Article 20Measures Accompanying Partial Amendment of the Local Tax Act

第二十条(地方税法の一部改正に伴う措置)

The provisions of the Local Tax Act as amended by (hereinafter referred to as the "New Local Tax Act") concerning individual prefectural inhabitant tax 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.

の規定による改正後の地方税法(以下「新地方税法」という。)中個人の道府県民税に関する規定は、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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