Supplementary Provisions, Article 5Application of Provisions on Prefectural Inhabitant Tax
第五条（道府県民税に関する規定の適用）
The provisions of Article 25, paragraph (1), item (ii) of the New Act apply to corporate prefectural inhabitant tax for which the return due date under Article 53, paragraph (6) of the Local Tax Act prior to amendment (hereinafter referred to as the "Former Act") arrives on or after the Effective Date, and the provisions then in force continue to govern corporate prefectural inhabitant tax for which that return due date arrived before that date.
新法第二十五条第一項第二号の規定は、施行日以後に改正前の地方税法（以下「旧法」という。）第五十三条第六項の申告期限が到来する法人の道府県民税について適用し、同日前に当該申告期限が到来した法人の道府県民税については、なお従前の例による。
The provisions of Article 53, paragraph (5) of the Former Act remain in force with respect to the calculation of the corporation tax amount that is the tax base of the corporation tax levy of a corporation prescribed in Article 53, paragraph (5) of the Former Act that received a refund of corporation tax amount under Article 81 of the Corporation Tax Act (including as applied mutatis mutandis under Article 145 of that Act) with respect to an amount of deficit arising in a business year that began before the Effective Date.
旧法第五十三条第五項の規定は、施行日前に開始した事業年度において生じた欠損金額につき法人税法第八十一条（同法第百四十五条において準用する場合を含む。）の規定による法人税額の還付を受けた同項に規定する法人の法人税割の課税標準となる法人税額の計算については、なおその効力を有する。
Except as otherwise provided, the provisions of the New Act relating to individual prefectural inhabitant tax apply from individual prefectural inhabitant tax for fiscal year 1968, and the provisions then in force continue to govern individual prefectural inhabitant tax through fiscal year 1967.
別段の定めがあるものを除き、新法の規定中個人の道府県民税に関する部分は、昭和四十三年度分の個人の道府県民税から適用し、昭和四十二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。
Appended Table 1 of the New Act applies to the calculation of the tax amount collected under Article 50-6 of the New Act (hereinafter in this paragraph referred to as the "tax amount collected by special collection") relating to severance pay or other such compensation prescribed in Article 50-2 of the New Act paid on or after the Effective Date, or the tax amount collected under Article 50-8 of the New Act (hereinafter in this paragraph referred to as the "ordinary collection tax amount") finalized on or after that date, and the provisions then in force continue to govern the calculation of the tax amount collected by special collection relating to that severance pay or other such compensation paid before that date or the ordinary collection tax amount finalized before that date.
the New Actmachine translation
「新法」
This Act as amended by Act No. 4 of 1968.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 1968, which the supplementary provisions (附則) of Act No. 4 of 1968 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Act No. 4 of 1968 amended it.
Short name set inSupplementary Provisions, Article 5, paragraph (1)
ordinary collection tax amountmachine translation
「普通徴収税額」
In Article 5, paragraph 4 of the supplementary provisions (附則) of Act No. 4 of 1968, the tax to be collected under Article 50-8 of the Local Tax Act as that Act amended it, as against the tax specially collected (特別徴収税額) on severance pay.
Short name set inSupplementary Provisions, Article 5, paragraph (4)· applies only in this paragraph
tax amount collected by special collectionmachine translation
「特別徴収税額」
In the supplementary provisions (附則) of Act No. 4 of 1968, the tax collected under Article 50-6 of the Local Tax Act as amended by that Act on retirement allowances, etc. (退職手当等) as Article 50-2 of that amended Act defines them, as distinct from the tax collected by ordinary collection (普通徴収税額).
Short name set inSupplementary Provisions, Article 5, paragraph (4)· applies only in this paragraph