Supplementary Provisions, Article 2Transitional Measures Concerning Individual Prefectural Inhabitant Tax and Municipal Inhabitant Tax
第二条（個人の道府県民税及び市町村民税に関する経過措置）
The provisions of Article 45-2, paragraphs (1) and (3) of the Local Tax Act after amendment by the provisions of Article 1 (hereinafter referred to as the "New Act") apply to individual prefectural inhabitant tax for fiscal year 1989 and subsequent fiscal years, and with respect to individual prefectural inhabitant tax up to that for fiscal year 1988, the provisions then in force continue to govern.
第一条の規定による改正後の地方税法（以下「新法」という。）第四十五条の二第一項及び第三項の規定は、昭和六十四年度以後の年度分の個人の道府県民税について適用し、昭和六十三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 317-2, paragraphs (1) and (3) of the New Act apply to individual municipal inhabitant tax for fiscal year 1989 and subsequent fiscal years, and with respect to individual municipal inhabitant tax up to that for fiscal year 1988, the provisions then in force continue to govern.
新法第三百十七条の二第一項及び第三項の規定は、昭和六十四年度以後の年度分の個人の市町村民税について適用し、昭和六十三年度分までの個人の市町村民税については、なお従前の例による。
The provisions of Article 34-2 of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax and municipal inhabitant tax relating to a transfer made by a person liable for the income levy on or after April 1, 1988 that constitutes a transfer for a superior residential area, etc. prescribed in paragraph (1) of that Article or a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (2) of that Article, and with respect to individual prefectural inhabitant tax and municipal inhabitant tax relating to a transfer made by a person liable for the income levy before that date that constitutes a transfer for a superior residential area, etc. prescribed in Article 34-2, paragraph (1) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 1 or a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (2) of that Article, the provisions then in force continue to govern.
新法附則第三十四条の二の規定は、所得割の納税義務者が昭和六十三年四月一日以後に行う同条第一項に規定する優良住宅地等のための譲渡に該当する譲渡又は同条第二項に規定する確定優良住宅地等予定地のための譲渡に該当する譲渡に係る個人の道府県民税及び市町村民税について適用し、所得割の納税義務者が同日前に行つた第一条の規定による改正前の地方税法附則第三十四条の二第一項に規定する優良住宅地等のための譲渡に該当する譲渡又は同条第二項に規定する確定優良住宅地等予定地のための譲渡に該当する譲渡に係る個人の道府県民税及び市町村民税については、なお従前の例による。
The provisions of Article 34-4 of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax and municipal inhabitant tax relating to the transfer, made by a person liable for the income levy on or after April 1, 1988, of land, etc. or buildings, etc. prescribed in Article 31-4, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 4 of 1988) that constitute residential property prescribed in that paragraph.
新法附則第三十四条の四の規定は、所得割の納税義務者が昭和六十三年四月一日以後に行う租税特別措置法の一部を改正する法律（昭和六十三年法律第四号）による改正後の租税特別措置法（昭和三十二年法律第二十六号）第三十一条の四第一項に規定する土地等又は建物等で同項に規定する居住用財産に該当するものの譲渡に係る個人の道府県民税及び市町村民税について適用する。
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 6 of 1988.
Short name set inSupplementary Provisions, Article 2, paragraph (1)