Supplementary Provisions, Article 17Application of Provisions on the Income Levy Subject to Separate Taxation of Prefectural Inhabitant Tax and Municipal Inhabitant Tax

The provisions of Article 35-4 of the Supplementary Provisions of the Former Act remain in force with respect to the income levy imposed pursuant to the provisions of Article 50-2 or Article 328 of the Former Act that was collected on severance pay or other such compensation (meaning severance pay or other such compensation prescribed in Article 23, paragraph (1), item (vi) or Article 292, paragraph (1), item (vi) of the Former Act) payable in 1974 that was paid before April 1 of that year.