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Supplementary Provisions, Article 23

第二十三条

The provisions of Article 294-3, paragraph (1), Article 313, paragraphs (8) and (9), Article 314-2, paragraph (1), items (i) and (iv), and Article 314-3, paragraph (1) of the New Act apply from individual municipal inhabitant tax for fiscal year 1963, and the provisions then in force continue to govern individual municipal inhabitant tax through fiscal year 1962.

新法第二百九十四条の三第一項、第三百十三条第八項及び第九項、第三百十四条の二第一項第一号及び第四号並びに第三百十四条の三第一項の規定は、昭和三十八年度分の個人の市町村民税から適用し、昭和三十七年度分までの個人の市町村民税については、なお従前の例による。

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