Supplementary Provisions, Article 10Transitional Measures Concerning Municipal Inhabitant Tax
第十条（市町村民税に関する経過措置）
Except as otherwise specially provided, the provisions of the New Act relating to individual municipal inhabitant tax apply to individual municipal inhabitant tax for fiscal years beginning with fiscal year 1995, and with regard to individual municipal inhabitant tax for fiscal years up to and including fiscal year 1994, 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、平成七年度以後の年度分の個人の市町村民税について適用し、平成六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。
With regard to the application of Article 314-2, paragraph (1), item (x)-2 of the New Act, for individual municipal inhabitant tax for fiscal year 1995 only, in that item, "760,000 yen" is deemed to be replaced with "700,000 yen"; in item (x)-2, (a)(1) of that paragraph, "100,000 yen" is deemed to be replaced with "50,000 yen"; in item (x)-2, (a)(2) of that paragraph, "100,000 yen" is deemed to be replaced with "50,000 yen" and "330,000 yen" is deemed to be replaced with "300,000 yen"; in item (x)-2, (b)(1) of that paragraph, "450,000 yen" is deemed to be replaced with "400,000 yen"; in item (x)-2, (b)(2) of that paragraph, "450,000 yen" is deemed to be replaced with "400,000 yen", "750,000 yen" is deemed to be replaced with "650,000 yen", and "from 380,000 yen" is deemed to be replaced with "from 320,000 yen"; and in item (x)-2, (b)(3) of that paragraph, "750,000 yen" is deemed to be replaced with "650,000 yen" and "30,000 yen" is deemed to be replaced with "50,000 yen".
The provisions of Article 328-3 and Appended Table 2 of the New Act apply to the income levy on severance pay or other such compensation (meaning severance pay or other such compensation prescribed in Article 328 of the New Act; the same applies hereinafter in this paragraph) to be paid on or after January 1, 1995, and with regard to the income levy on severance pay or other such compensation to be paid before that date, the provisions then in force continue to govern.
新法第三百二十八条の三及び別表第二の規定は、平成七年一月一日以後に支払うべき退職手当等（新法第三百二十八条に規定する退職手当等をいう。以下この項において同じ。）に係る所得割について適用し、同日前に支払うべき退職手当等に係る所得割については、なお従前の例による。
The provisions of Article 292, paragraph (1), items (vii) and (viii) and Article 313, paragraph (4), item (i) of the New Act apply to individual municipal inhabitant tax for fiscal years beginning with fiscal year 1996, and with regard to individual municipal inhabitant tax for fiscal years up to and including fiscal year 1995, the provisions then in force continue to govern.
新法第二百九十二条第一項第七号及び第八号並びに第三百十三条第四項第一号の規定は、平成八年度以後の年度分の個人の市町村民税について適用し、平成七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 New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 111 of 1994.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
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 Article 1 of Act No. 111 of 1994; amended Article 328-3 and Appended Table 2 apply to the income levy (所得割) on such pay due on or after 1 January 1995.
Defined inSupplementary Provisions, Article 10, paragraph (3)· applies only in this paragraph