Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2002.
この法律は、平成十四年四月一日から施行する。
Supplementary Provisions, Article 34Transitional Measures Accompanying Partial Amendment of the Local Tax Act
第三十四条（地方税法の一部改正に伴う経過措置）
The provisions of Article 34, paragraph (1), item (v) of the New Local Tax Act (referred to as the "New Local Tax Act" in the following paragraph) as amended by the provisions of the preceding Article apply to individual prefectural inhabitant tax for fiscal years from fiscal year 2003 onward, and the provisions then in force continue to govern individual prefectural inhabitant tax for fiscal years up to and including fiscal year 2002.
前条の規定による改正後の地方税法（次項において「新地方税法」という。）第三十四条第一項第五号の規定は、平成十五年度以後の年度分の個人の道府県民税について適用し、平成十四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。
The provisions of Article 314-2, paragraph (1), item (v) of the New Local Tax Act apply to individual municipal inhabitant tax for fiscal years from fiscal year 2003 onward, and the provisions then in force continue to govern individual municipal inhabitant tax for fiscal years up to and including fiscal year 2002.
新地方税法第三百十四条の二第一項第五号の規定は、平成十五年度以後の年度分の個人の市町村民税について適用し、平成十四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。
Supplementary Provisions, Article 37Transitional Measures Concerning Penal Provisions
第三十七条（罰則に関する経過措置）
The provisions then in force continue to govern the application of penal provisions to conduct engaged in before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions) comes into effect.
この法律（附則第一条各号に掲げる規定については、当該規定）の施行前にした行為に対する罰則の適用については、なお従前の例による。
Supplementary Provisions, Article 38Delegation of Other Transitional Measures to Cabinet Order
第三十八条（その他の経過措置の政令への委任）
Beyond what is provided for in these Supplementary Provisions, Transitional Measures necessary incidental to the enforcement of this Act are specified by Cabinet Order.
この附則に規定するもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。
New Local Tax Actmachine translation
「新地方税法」
In Article 34 of the supplementary provisions (附則) of Act No. 50 of 2001, the Local Tax Act as amended by Article 33 of those supplementary provisions.
Short name set inSupplementary Provisions, Article 34, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 34, paragraph (2)