Supplementary Provisions, Article 2Transitional Measures Concerning Individual Prefectural Inhabitant Tax
第二条（個人の道府県民税に関する経過措置）
The provisions of Article 3-3, paragraphs (1) and (2) of the Supplementary Provisions of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") apply to individual prefectural inhabitant tax for fiscal years beginning with fiscal year 1993, and with regard to individual prefectural inhabitant tax for fiscal years up to and including fiscal year 1992, 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。）附則第三条の三第一項及び第二項の規定は、平成五年度以後の年度分の個人の道府県民税について適用し、平成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 Article 34, paragraph (1), item (v)-4 of the New Act (limited to the part relating to the provisions of (a) of that item) apply to donations that a person liable for the income levy of prefectural inhabitant tax makes to a prefecture, municipality or special ward on or after January 1, 1993.
新法第三十四条第一項第五号の四の規定（同号イの規定に関する部分に限る。）は、道府県民税の所得割の納税義務者が平成五年一月一日以後に都道府県、市町村又は特別区に対して支出する寄附金について適用する。
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 4 of 1993.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
special ward
特別区
A ward (区) of a metropolis (都) (Local Autonomy Act, Article 281, paragraph (1)). Today the only special wards are the 23 wards of Tokyo. A special ward is a basic local government in its own right: it does, in general, the work a city, town or village (市町村) does elsewhere, apart from what the metropolis does across all the wards as one (Article 281-2, paragraph (2)). Where a law or order gives a city (市) work to do, its provisions on that work also apply to a special ward, for the work the ward does (Article 281, paragraph (2), and Article 283, paragraph (2)); a Cabinet Order (政令) can make special rules where they cannot apply as they stand (Article 283, paragraph (3)).
Written by AI using Local Autonomy Act, Arts. 281, 281-2, 283 as a reference.