Supplementary Provisions, Article 28Transitional Measures Accompanying Partial Amendment of the Local Tax Act
第二十八条(地方税法の一部改正に伴う経過措置)
The provisions of Article 33-2 of the Supplementary Provisions of the Local Tax Act as amended by the provisions of the preceding Article apply to national health insurance tax for fiscal year 1999 and thereafter, and the provisions then in force continue to govern national health insurance tax up to fiscal year 1998.
前条の規定による改正後の地方税法附則第三十三条の二の規定は、平成十一年度以後の年度分の国民健康保険税について適用し、平成十年度分までの国民健康保険税については、なお従前の例による。