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Supplementary Provisions, Article 2Transitional Measures Concerning Prefectural Inhabitant Tax

第二条(道府県民税に関する経過措置)

Except as otherwise specially provided, the provisions of the Local Tax Act as amended by the provisions of (hereinafter referred to as the "New Act") concerning individual prefectural inhabitant tax apply beginning with individual prefectural inhabitant tax for fiscal year 1980, and for individual prefectural inhabitant tax for fiscal years up to and including fiscal year 1979, the provisions then in force continue to govern.

別段の定めがあるものを除き、の規定による改正後の地方税法(以下「新法」という。)の規定中個人の道府県民税に関する部分は、昭和五十五年度分の個人の道府県民税から適用し、昭和五十四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 provisions of Articles 34 through 35 of the Supplementary Provisions of the New Act apply beginning with individual prefectural inhabitant tax for fiscal year 1981, and for individual prefectural inhabitant tax for fiscal years up to and including fiscal year 1980, the provisions then in force continue to govern.

新法附則第三十四条から第三十五条までの規定は、昭和五十六年度分の個人の道府県民税から適用し、昭和五十五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。

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