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Supplementary Provisions, Article 15Transitional Measures Concerning Special Provisions for the Due Date for Payment of the Income Levy Where Forest Land Is Contributed in Kind

第十五条（山林を現物出資した場合の所得割の納期限の特例に関する経過措置）

With regard to the due date for payment of the income levy of individual municipal inhabitant tax up to fiscal year 1995 in the case where a person has timber income prescribed in prior to amendment by the , the provisions of of the Supplementary Provisions of the Former Act remain in force. In this case, the phrase "" in is deemed to be replaced with " prior to amendment by the (hereinafter in referred to as the 'Act on Special Measures Concerning Taxation Before the Amendment')", the phrase "" is deemed to be replaced with " Before the Amendment", in , the phrase "" is deemed to be replaced with " Before the Amendment", in , the phrase "the Act on Special Measures Concerning Taxation" is deemed to be replaced with "the Act on Special Measures Concerning Taxation Before the Amendment", the phrase " (" is deemed to be replaced with " (", the phrase "" is deemed to be replaced with "", and the phrase "" is deemed to be replaced with "", and in , the phrase "" is deemed to be replaced with " Before the Amendment".

による改正前のに規定する山林所得を有する場合における平成七年度分までの個人の市町村民税の所得割の納期限については、の規定は、なおその効力を有する。この場合において、中「」とあるのは「による改正前の租税特別措置法（以下において「改正前の租税特別措置法」という。）」と、「」とあるのは「改正前の」と、中「」とあるのは「改正前の」と、中「租税特別措置法」とあるのは「改正前の租税特別措置法」と、「（」とあるのは「（」と、「」とあるのは「」と、「」とあるのは「」と、中「」とあるのは「改正前の」とする。

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