Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect as of October 1, 2001; provided, however, that the provisions of Article 15 of the Supplementary Provisions amending Article 34, paragraph (1), item (iv) and Article 314-2, paragraph (1), item (iv) of the Local Tax Act and the provisions of Article 16 of the Supplementary Provisions come into effect as of April 1, 2002.
この法律は、平成十三年十月一日から施行する。ただし、附則第十五条中地方税法第三十四条第一項第四号及び第三百十四条の二第一項第四号の改正規定並びに附則第十六条の規定は、平成十四年四月一日から施行する。
Supplementary Provisions, Article 16Transitional Measures Accompanying Partial Amendment of the Local Tax Act
第十六条（地方税法の一部改正に伴う経過措置）
The provisions of Article 34, paragraph (1), item (iv) of the Local Tax Act as amended by the provisions of the preceding Article (referred to as the "New Local Tax Act" in the following paragraph) apply to individual prefectural inhabitant tax for fiscal year 2002 and thereafter, and for individual prefectural inhabitant tax up to fiscal year 2001, the provisions then in force continue to govern.
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四号の規定は、平成十四年度以後の年度分の個人の道府県民税について適用し、平成十三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 (iv) of the New Local Tax Act apply to individual municipal inhabitant tax for fiscal year 2002 and thereafter, and for individual municipal inhabitant tax up to fiscal year 2001, the provisions then in force continue to govern.
新地方税法第三百十四条の二第一項第四号の規定は、平成十四年度以後の年度分の個人の市町村民税について適用し、平成十三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。
New Local Tax Actmachine translation
「新地方税法」
In Article 16 of the supplementary provisions (附則) of Act No. 88 of 2001, the Local Tax Act as amended by Article 15 of those supplementary provisions.
Short name set inSupplementary Provisions, Article 16, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 16, paragraph (2)