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 Article 41-9, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995), for which deposits, etc. prescribed in that paragraph 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。)以後に租税特別措置法の一部を改正する法律(平成七年法律第五十五号)による改正後の租税特別措置法(昭和三十二年法律第二十六号)第四十一条の九第一項に規定する預入等をする同項に規定する預貯金等について適用する。
the New Actmachine translation
「新法」
This Act as amended by Act No. 40 of 1995.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 1995, which the supplementary provisions (附則) of Act No. 40 of 1995 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 2, paragraph (1)