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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)

Except as provided for in Article 12 of the Supplementary Provisions, the provisions of the Local Tax Act as amended by the provisions of (hereinafter referred to as the "New Act") concerning individual prefectural inhabitant tax apply to individual prefectural inhabitant tax for fiscal year 1996 and thereafter, and for individual prefectural inhabitant tax up to fiscal year 1995, the provisions then in force continue to govern.

附則第十二条に定めるものを除き、の規定による改正後の地方税法(以下「新法」という。)の規定中個人の道府県民税に関する部分は、平成八年度以後の年度分の個人の道府県民税について適用し、平成七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。

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