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Supplementary Provisions, Article 6Transitional Measures Concerning Municipal Inhabitant Tax

第六条(市町村民税に関する経過措置)

Except as provided for in the following paragraph, the provisions of the New Act concerning individual municipal inhabitant tax apply to individual municipal inhabitant tax for fiscal year 2000 and thereafter, and the provisions then in force continue to govern individual municipal inhabitant tax up to fiscal year 1999.

次項に定めるものを除き、新法の規定中個人の市町村民税に関する部分は、平成十二年度以後の年度分の個人の市町村民税について適用し、平成十一年度分までの個人の市町村民税については、なお従前の例による。

The provisions of Article 35-3 of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal year 2001 and thereafter, and the provisions then in force continue to govern individual municipal inhabitant tax up to fiscal year 2000.

新法附則第三十五条の三の規定は、平成十三年度以後の年度分の個人の市町村民税について適用し、平成十二年度分までの個人の市町村民税については、なお従前の例による。

The provisions of Article 294, paragraph (7) and Article 321-8, paragraph (1) of the New Act apply to corporate municipal inhabitant tax for business years ending on or after the Effective Date.

新法第二百九十四条第七項及び第三百二十一条の八第一項の規定は、施行日以後に終了する事業年度分の法人の市町村民税について適用する。

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