Supplementary Provisions, Article 7Transitional Measures Concerning Municipal Inhabitant Tax
第七条（市町村民税に関する経過措置）
Except as otherwise specially provided, the provisions of the New Act concerning individual municipal inhabitant tax apply to individual municipal inhabitant tax for fiscal year 1991 and thereafter, and for individual municipal inhabitant tax up to fiscal year 1990, 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市町村民税に関する部分は、平成三年度以後の年度分の個人の市町村民税について適用し、平成二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 the New Act concerning the separately taxed income levy (meaning the income levy imposed under the provisions of Article 328 of the New Act; the same applies hereinafter in this paragraph through paragraph (4)) apply to the separately taxed income levy pertaining to severance pay or other such compensation (meaning the severance pay or other such compensation prescribed in that Article; the same applies hereinafter in this paragraph through paragraph (5)) due to be paid on or after January 1, 1991, and for the separately taxed income levy pertaining to severance pay or other such compensation due to be paid before that date, the provisions then in force continue to govern.
Notwithstanding the provisions of the preceding paragraph, the provisions of the New Act concerning the separately taxed income levy (limited to the part pertaining to special collection under the provisions of Article 328-5, paragraph (2) of the New Act) apply to severance pay or other such compensation due to be paid during 1991 that is paid on or after the Effective Date, and for severance pay or other such compensation due to be paid during that year that was paid before the Effective Date, the provisions then in force continue to govern.
If the amount of the separately taxed income levy collected on severance pay or other such compensation due to be paid during 1991 that was paid before the Effective Date exceeds the amount of the separately taxed income levy that results where the provisions of the New Act concerning the separately taxed income levy are applied to the amount of that severance pay or other such compensation (hereinafter in this paragraph referred to as the "post-amendment municipal retirement income levy amount"), the post-amendment municipal retirement income levy amount is deemed to be stated in the remittance return under the provisions of Article 328-5, paragraph (2) of the Former Act. In this case, the refund of the tax amount pertaining to that overpayment under the provisions of Article 17 of the New Act is to be made to the person who received payment of that severance pay or other such compensation.
In the cases prescribed in the first sentence of the preceding paragraph, with regard to the application of the provisions of Article 328-6, paragraph (1), item (ii) of the New Act to severance pay or other such compensation due to be paid during 1991 that is paid on or after the Effective Date, or of the provisions of Article 328-13, paragraph (1) of the New Act to severance pay or other such compensation due to be paid during that year, the phrase "the amount of the separately taxed income levy collected or to be collected" in those provisions is deemed to be replaced with "the amount of the separately taxed income levy collected or to be collected (for severance pay or other such compensation paid before the date of enforcement of the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located (Act No. 7 of 1991), the post-amendment municipal retirement income levy amount prescribed in Article 7, paragraph (4) of the Supplementary Provisions of that Act)".
前項前段に規定する場合には、平成三年中に支払うべき退職手当等で施行日以後に支払われるものに係る新法第三百二十八条の六第一項第二号の規定又は同年中に支払うべき退職手当等に係る新法第三百二十八条の十三第一項の規定の適用については、これらの規定中「徴収された又は徴収されるべき分離課税に係る所得割の額」とあるのは、「徴収された又は徴収されるべき分離課税に係る所得割の額（地方税法及び国有資産等所在市町村交付金法の一部を改正する法律（平成三年法律第七号）の施行の日前に支払われた退職手当等にあつては、同法附則第七条第四項に規定する改正後の市町村民税の退職所得割額）」とする。
The provisions of Article 314-2, paragraph (1), item (v)-4 of the New Act (limited to the part concerning the Japanese Red Cross Society) apply to donations made to the Japanese Red Cross Society on or after the Effective Date by a person liable for the income levy of municipal inhabitant tax.
新法第三百十四条の二第一項第五号の四の規定（日本赤十字社に関する部分に限る。）は、市町村民税の所得割の納税義務者が施行日以後に日本赤十字社に対して支出する寄附金について適用する。
Except as otherwise specially provided, the provisions of the New Act concerning corporate municipal inhabitant tax apply to corporate municipal inhabitant tax for business years ending on or after the Effective Date, and for corporate municipal inhabitant tax for business years that ended before the Effective Date, the provisions then in force continue to govern.
The provisions of Article 321-8, paragraph (3) of the New Act (limited to the part concerning the provisions of Article 62-3, paragraph (1) of the Act on Special Measures Concerning Taxation) apply to transfers, etc. of land prescribed in Article 62-3, paragraph (1) of the Act on Special Measures Concerning Taxation that a corporation carries out on or after January 1, 1992.
新法第三百二十一条の八第三項（租税特別措置法第六十二条の三第一項の規定に関する部分に限る。）の規定は、法人の平成四年一月一日以後に行う租税特別措置法第六十二条の三第一項に規定する土地の譲渡等について適用する。
special collectionmachine translation
「特別徴収」
The method of collecting a local tax by having a person who is well placed to collect it do so and pay in the tax collected (Article 1, paragraph 1, item 9).
Defined inArticle 1, paragraph (1), item (ix)· applies throughout the law
separately taxed income levymachine translation
「分離課税に係る所得割」
The municipal income levy (所得割) imposed under Article 328 on retirement allowances, etc. (退職手当等) separately from other income, in the municipality where the recipient lives on 1 January of the year of payment.
Short name set inArticle 295, paragraph (1)
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 7 of 1991.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 1991, which the supplementary provisions (附則) of Act No. 7 of 1991 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 2, paragraph (3)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 7 of 1991 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (4)
income levymachine translation
「所得割」
In Article 7, paragraphs 2 to 4 of the supplementary provisions (附則) of Act No. 7 of 1991, the income levy (所得割) on separate taxation imposed under Article 328 of the Local Tax Act as amended by Article 1 of that Act, charged on retirement allowances, etc. (退職手当等) (municipal inhabitant tax (市町村民税)).
Defined inSupplementary Provisions, Article 7, paragraph (2)· applies only in this paragraph and in Supplementary Provisions, Article 7, paragraphs (3) and (4)
severance pay or other such compensationmachine translation
「退職手当等」
Severance pay or other such compensation (退職手当等) as defined in Article 328 of the Local Tax Act as amended by Act No. 7 of 1991; the amended rules on the separately taxed income levy (分離課税に係る所得割) apply to such pay due on or after 1 January 1991.
Defined inSupplementary Provisions, Article 7, paragraph (2)· applies only in this paragraph and in Supplementary Provisions, Article 7, paragraphs (3) to (5)
post-amendment municipal retirement income levy amountmachine translation
「改正後の市町村民税の退職所得割額」
For severance pay (退職手当等) payable in 1991 and paid before 1 April 1991, the amount of the municipal inhabitant tax on retirement income (分離課税に係る所得割) found by applying to it that tax's provisions of the Local Tax Act as Act No. 7 of 1991 amended it.
Short name set inSupplementary Provisions, Article 7, paragraph (4)· applies only in this paragraph