Supplementary Provisions, Article 4
第四条
Of the provisions of the Local Tax Act as amended by Article 2 (hereinafter referred to as the "1967 Act"), those relating to the income levy imposed under Article 50-2 of the 1967 Act apply to severance pay or other such compensation prescribed in Article 50-2 of the 1967 Act that is to be paid on or after January 1, 1967, and the provisions then in force continue to govern that severance pay or other such compensation to be paid before that date.
第二条の規定による改正後の地方税法（以下「四十二年法」という。）の規定中第五十条の二の規定によつて課する所得割に関する部分は、昭和四十二年一月一日以後に支払われるべき同条に規定する退職手当等について適用し、同日前に支払われるべき当該退職手当等については、なお従前の例による。
The provisions of the 1967 Act relating to individual prefectural inhabitant tax (excluding the provisions relating to the income levy imposed under Article 50-2 of the 1967 Act) apply from individual prefectural inhabitant tax for fiscal year 1967, and the provisions then in force continue to govern individual prefectural inhabitant tax through fiscal year 1966.
四十二年法の規定中個人の道府県民税に関する部分（四十二年法第五十条の二の規定によつて課する所得割に関する規定を除く。）は、昭和四十二年度分の個人の道府県民税から適用し、昭和四十一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。
the 1967 Actmachine translation
「四十二年法」
This Act as amended by Article 2 of Act No. 40 of 1966.
Short name set inSupplementary Provisions, Article 4, paragraph (1)