Supplementary Provisions, Article 4Transitional Measures Concerning Municipal Inhabitant Tax
第四条（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 2002 and thereafter, and for individual municipal inhabitant tax up to fiscal year 2001, the provisions then in force continue to govern.
The provisions of Article 35-2-3 through Article 35-2-5 of the Supplementary Provisions of the New Act apply to individual municipal 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市町村民税について適用する。
The provisions of the New Act concerning corporate municipal inhabitant tax apply to corporate municipal inhabitant tax for business years beginning on or after the Effective Date, and for corporate municipal inhabitant tax for business years that began before the Effective Date, the provisions then in force continue to govern.
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)