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 5 of the Supplementary Provisions of the Local Tax Act as amended by the provisions of Article 7 apply to individual prefectural inhabitant tax and municipal inhabitant tax for fiscal year 2001 and thereafter, and the provisions then in force continue to govern individual prefectural inhabitant tax and municipal inhabitant tax up to fiscal year 2000.
第七条の規定による改正後の地方税法附則第五条の規定は、平成十三年度以後の年度分の個人の道府県民税及び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道府県民税及び市町村民税については、なお従前の例による。
The provisions of Article 11, paragraph (19) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 7 remain in force with respect to real property acquisition tax to be imposed on an acquisition of real property by a former special purpose company only where that acquisition is made between the Effective Date and March 31, 2002.
第七条の規定による改正前の地方税法附則第十一条第十九項の規定は、旧特定目的会社による不動産の取得が施行日から平成十四年三月三十一日までに行われたときに限り、当該取得に対して課すべき不動産取得税については、なおその効力を有する。
the Effective Datemachine translation
「施行日」
The date Act No. 97 of 2000, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 1, paragraph (1)