Supplementary Provisions, Article 2Transitional Measures Concerning Prefectural Inhabitant Tax
第二条（道府県民税に関する経過措置）
Except as provided for in the following paragraph, the provisions of the Local Tax Act as amended (hereinafter referred to as the "New Act") concerning individual prefectural inhabitant tax 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.
次項に定めるものを除き、改正後の地方税法（以下「新法」という。）の規定中個人の道府県民税に関する部分は、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 35-2-3 through Article 35-2-5 of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal year 2004 and thereafter.
新法附則第三十五条の二の三から第三十五条の二の五までの規定は、平成十六年度以後の年度分の個人の道府県民税について適用する。
The provisions of the New Act concerning corporate prefectural inhabitant tax apply to corporate prefectural inhabitant tax for business years beginning on or after April 1, 2002 (hereinafter referred to as "the Effective Date"), and for corporate prefectural inhabitant tax for business years that began before the Effective Date, the provisions then in force continue to govern.
新法の規定中法人の道府県民税に関する部分は、平成十四年四月一日（以下「施行日」という。）以後に開始する事業年度分の法人の道府県民税について適用し、施行日前に開始した事業年度分の法人の道府県民税については、なお従前の例による。
the New Actmachine translation
「新法」
This Act as amended by Act No. 17 of 2002.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 2002, which the supplementary provisions (附則) of the Act Partially Amending the Local Tax Act (Act No. 17 of 2002) call the effective date (施行日).
Short name set inSupplementary Provisions, Article 2, paragraph (3)