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）
The provisions of Article 3-3, paragraphs (3) and (4) of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal years beginning with fiscal year 1992, and with regard to individual municipal inhabitant tax for fiscal years up to and including fiscal year 1991, the provisions then in force continue to govern.
新法附則第三条の三第三項及び第四項の規定は、平成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、平成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 321-8, paragraph (3) of the New Act (limited to the part relating to the provisions of Article 62-3, paragraphs (1) and (7) of the Act on Special Measures Concerning Taxation) apply to transfers of land, etc. 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及び第七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。
the New Actmachine translation
「新法」
This Act as amended by Act No. 5 of 1992.
Short name set inSupplementary Provisions, Article 2, paragraph (1)