Supplementary Provisions, Article 44
第四十四条
Except as provided in the following paragraph, the provisions of the Local Tax Act as amended by the provisions of Article 16 (referred to as the "New Local Tax Act" in the following paragraph and the following Article) apply to national health insurance tax for fiscal year 2008 and thereafter, and, for national health insurance tax for fiscal year 2007 and earlier, the provisions then in force continue to govern.
The provisions of Article 718-8 of the New Local Tax Act apply to national health insurance tax for fiscal year 2009 and thereafter.
新地方税法第七百十八条の八の規定は、平成二十一年度以後の年度分の国民健康保険税について適用する。
New Local Tax Actmachine translation
「新地方税法」
In Articles 44 and 45 of the supplementary provisions (附則) of the Act Partially Amending the Health Insurance Act, etc. (Act No. 83 of 2006), the Local Tax Act as amended by Article 16 of that Act.
Short name set inSupplementary Provisions, Article 44, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 44, paragraph (2); and Supplementary Provisions, Article 45