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Supplementary Provisions, Article 2Transitional Measures Concerning Prefectural Inhabitant Tax

第二条(道府県民税に関する経過措置)

The provisions of Article 23, paragraph (1), item (xiv), (e) of the Local Tax Act as amended (hereinafter referred to as the "New Act") apply to the deposits and savings, etc. prescribed in as amended by the , for which deposits, etc. prescribed in are made on or after April 1, 1995 (hereinafter referred to as the "Effective Date").

改正後の地方税法(以下「新法」という。)第二十三条第一項第十四号ホの規定は、平成七年四月一日(以下「施行日」という。)による改正後のに規定する預入等をするに規定する預貯金等について適用する。

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