Supplementary Provisions, Article 4Transitional Measures Concerning Prefectural Inhabitant Tax
第四条（道府県民税に関する経過措置）
Except as otherwise specially provided, the provisions of the New Act concerning individual prefectural inhabitant tax apply to individual prefectural inhabitant tax for fiscal year 1982 and subsequent fiscal years, and for individual prefectural inhabitant tax for fiscal years up to and including fiscal year 1981, the provisions then in force continue to govern.
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、昭和五十七年度以後の年度分の個人の道府県民税について適用し、昭和五十六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 Article 32, paragraph (9) of the New Act apply to the casualty loss prescribed in that paragraph arising in each year from 1981 onward, and for the casualty loss prescribed in Article 32, paragraph (9) of the Local Tax Act prior to its amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") arising in each year up to and including 1980, the provisions then in force continue to govern.
新法第三十二条第九項の規定は、昭和五十六年以後の各年において生じた同項に規定する雑損失の金額について適用し、昭和五十五年以前の各年において生じた第一条の規定による改正前の地方税法（以下「旧法」という。）第三十二条第九項に規定する雑損失の金額については、なお従前の例による。
Solely for individual prefectural inhabitant tax for fiscal year 1982, where a person liable for the income levy has business income prescribed in Article 25, paragraph (1) of the Act on Special Measures Concerning Taxation prior to its amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 13 of 1981) (hereinafter referred to as the "Act on Special Measures Concerning Taxation Before the 1981 Amendment"), and a return under Article 45-2, paragraph (1) of the New Act (including a return submitted after its deadline for filing but by the time the tax notice of prefectural inhabitant tax is served, and a final return under Article 45-3, paragraph (1) of the New Act submitted by that time) states that Article 6, paragraph (1) of the Supplementary Provisions of the Former Act is to apply, the income levy of prefectural inhabitant tax of that person is governed by the rules of Article 6, paragraph (1) of the Supplementary Provisions of the Former Act, notwithstanding Article 6, paragraphs (1) and (2) of the Supplementary Provisions of the New Act.
昭和五十七年度分の個人の道府県民税に限り、所得割の納税義務者が租税特別措置法の一部を改正する法律（昭和五十六年法律第十三号）による改正前の租税特別措置法（以下「昭和五十六年改正前の租税特別措置法」という。）第二十五条第一項に規定する事業所得を有する場合において、新法第四十五条の二第一項の規定による申告書（その提出期限後において道府県民税の納税通知書が送達される時までに提出されたもの及びその時までに提出された新法第四十五条の三第一項の確定申告書を含む。）に旧法附則第六条第一項の適用を受ける旨の記載があるときは、その者の道府県民税の所得割については、新法附則第六条第一項及び第二項の規定にかかわらず、旧法附則第六条第一項の規定の例による。
The provisions of Article 8, paragraph (2) of the Supplementary Provisions of the New Act apply to corporate prefectural inhabitant tax for business years ending on or after the Effective Date, and for corporate prefectural inhabitant tax for business years that ended before the Effective Date, the provisions then in force continue to govern.
新法附則第八条第二項の規定は、施行日以後に終了する事業年度分の法人の道府県民税について適用し、施行日前に終了した事業年度分の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 33-3, paragraph (2) and paragraph (3), item (ii), Article 34, paragraph (1) and paragraph (3), item (ii), and Articles 34-2 through 35 of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal year 1983 and subsequent fiscal years, and for individual prefectural inhabitant tax for fiscal years up to and including fiscal year 1982, the provisions then in force continue to govern.
新法附則第三十三条の三第二項及び第三項第二号、第三十四条第一項及び第三項第二号並びに第三十四条の二から第三十五条までの規定は、昭和五十八年度以後の年度分の個人の道府県民税について適用し、昭和五十七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。
tax noticemachine translation
「納税通知書」
A document a local government draws up for local tax a taxpayer must pay, stating the Acts and the local government's ordinance (条例) provisions the tax is levied under, the taxpayer's address and name, the tax base, rate and amount, the payment periods and the amount due in each, where to pay, the steps that will be taken if the tax is not paid by the due date, and how to seek relief against the assessment.
Defined inArticle 1, paragraph (1), item (vi)· applies throughout the law
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 10 of 1982.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 1982, which the supplementary provisions (附則) of Act No. 10 of 1982 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 10 of 1982 amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (2)
Act on Special Measures Concerning Taxation Before the 1981 Amendmentmachine translation
「昭和五十六年改正前の租税特別措置法」
In the supplementary provisions (附則) of Act No. 10 of 1982, the Act on Special Measures Concerning Taxation as it stood before the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 13 of 1981) amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (3)
service
送達
The delivery of a document in a court proceeding, such as a lawsuit, to the person it is for, by a procedure the law lays down: unless a provision says otherwise, the court carries it out of its own motion, the court clerk handles the work (Code of Civil Procedure, Article 98), and the person who effects it reports on it to the court in writing (Article 100, paragraph (1)); the complaint must be served on the defendant (Article 138, paragraph (1)), and the judgment on the parties (Article 255, paragraph (1)). A document is served by post or by a court enforcement officer (執行官) (Article 101, paragraph (1)), as a rule by handing it to the person (Article 102-2), at their address, residence, place of business or office, or at their workplace where those are unknown or service there meets an obstacle (Article 103); each party, legal representative and litigation representative (訴訟代理人) must tell the court a place in Japan where they are to be served (Article 104, paragraph (1)), and service abroad is made at the presiding judge's request to that country's authorities or to a Japanese ambassador, minister or consul there (Article 108). If the person is not found at a place other than their workplace, the document may be handed to an employee or a person living with them who can be trusted to receive it, and if it is refused without a legitimate reason it may be left there (Article 106, paragraphs (1) and (3)); where it cannot be served in those ways, the court clerk may send it by registered mail, and it counts as served when it is sent (Article 107, paragraphs (1) and (3)). An electronic record can also be served through the courts' electronic system on a person who has registered for it, by making it available to them and sending them a notice, and that service takes effect when they view it or save it to their computer, or one week after the notice was sent, whichever comes first (Articles 109-2, paragraph (1), and 109-3, paragraph (1)); a person who must make filings online, such as a litigation representative (訴訟代理人) entrusted with the case, can be served this way even without registering, and without a notice, the week then running from when the record was made available (Articles 109-4 and 132-11, paragraph (1)). Where a party's address or other place for service is unknown, among other cases, the court clerk may serve by publication (公示送達), on petition or where the court orders it, and serves the same party by publication again of the clerk's own motion, as a rule (Article 110, paragraphs (1) to (3)): that the clerk holds the document and will hand it over at any time is made available for anyone to view, by a method the Supreme Court's rules (最高裁判所規則) set, and posted on the court's notice board or shown on a screen at the court (Article 111), and service takes effect two weeks after that begins, or six weeks for service to be made abroad, though one made again of the clerk's own motion takes effect the day after it begins (Article 112, paragraphs (1) and (2)). Some time limits run from service: an appeal to the court of second instance (控訴), for one, must be filed within two weeks of the day the judgment is served (Article 285).
Written by AI using Code of Civil Procedure, Arts. 98, 100 to 104, 106 to 112, 132-11, 138, 255, 285 as a reference.