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Supplementary Provisions, Article 5Transitional Measures Concerning Municipal Inhabitant Tax
第五条（市町村民税に関する経過措置）
Except as provided in Article 12 of the Supplementary Provisions, 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 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.
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the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 12 of 1996.
Short name set inSupplementary Provisions, Article 2, paragraph (1)