Supplementary Provisions
附 則
This Act comes into effect on April 1, 1965; provided, however, that, of Article 1, the provision amending Article 204, paragraph (2) of the Local Autonomy Act comes into effect on the date of promulgation and applies from April 1, 1964, the provision amending Article 260 of that Act comes into effect on the date of promulgation, and, of the provision amending Article 281, paragraph (2), item (xv) of that Act, the portion relating to affairs being handled by Tokyo Metropolis at the time of promulgation of this Act comes into effect on the date specified by a separate Act.
この法律は、昭和四十年四月一日から施行する。ただし、第一条のうち、地方自治法第二百四条第二項の改正規定は、公布の日から施行し昭和三十九年四月一日から適用し、同法第二百六十条の改正規定は、公布の日から施行し、同法第二百八十一条第二項第十五号の改正規定中この法律公布の際現に都が処理している事務に係る部分の規定は、別に法律で定める日から施行する。
The provisions of the Local Tax Act after amendment apply, for the portions relating to special ward tobacco consumption tax, electricity and gas tax and mineral product tax, from the portion on or after April 1, 1965, and for the other portions, from local tax for fiscal year 1965; for the portion before April 1, 1965 or local tax up to fiscal year 1964, the provisions then in force continue to govern.
改正後の地方税法の規定は、特別区たばこ消費税、電気ガス税及び鉱産税に関する部分は昭和四十年四月一日以後に係る分から、その他の部分は昭和四十年度分の地方税から適用し、昭和四十年四月一日前に係る分又は昭和三十九年度分までの地方税については、なお従前の例による。
In addition to what is provided in the preceding three paragraphs, necessary Transitional Measures for the enforcement of this Act are specified by Cabinet Order.
前三項に定めるもののほか、この法律の施行のため必要な経過措置は、政令で定める。
local taxmachine translation
「地方税」
A prefectural tax or a municipal tax, as Article 1(1)(iv) of the Local Tax Act defines local tax.
Defined inArticle 1, paragraph (1), item (iv)· applies throughout the law
special ward
特別区
A ward (区) of a metropolis (都) (Local Autonomy Act, Article 281, paragraph (1)). Today the only special wards are the 23 wards of Tokyo. A special ward is a basic local government in its own right: it does, in general, the work a city, town or village (市町村) does elsewhere, apart from what the metropolis does across all the wards as one (Article 281-2, paragraph (2)). Where a law or order gives a city (市) work to do, its provisions on that work also apply to a special ward, for the work the ward does (Article 281, paragraph (2), and Article 283, paragraph (2)); a Cabinet Order (政令) can make special rules where they cannot apply as they stand (Article 283, paragraph (3)).
Written by AI using Local Autonomy Act, Arts. 281, 281-2, 283 as a reference.