Supplementary Provisions, Article 17Transitional Measures Concerning the Separately Taxed Income Levy for 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 under 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 Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act (Act No. 6 of 1977)) payable during 1975 that was paid before April 1 of that year.