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Supplementary Provisions, Article 7Transitional Measures Concerning Municipal Inhabitant Tax

第七条(市町村民税に関する経過措置)

Except as otherwise provided, the provisions of the New Act relating to individual municipal inhabitant tax apply to individual municipal inhabitant tax for fiscal year 2012 and thereafter, and the provisions then in force continue to govern individual municipal inhabitant tax up to and including fiscal year 2011.

別段の定めがあるものを除き、新法の規定中個人の市町村民税に関する部分は、平成二十四年度以後の年度分の個人の市町村民税について適用し、平成二十三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。

The provisions of Article 313, paragraph (11) and Article 317-2, paragraph (1) of the New Act apply to individual municipal inhabitant tax for fiscal year 2014 and thereafter, and the provisions then in force continue to govern individual municipal inhabitant tax up to and including fiscal year 2013.

新法第三百十三条第十一項及び第三百十七条の二第一項の規定は、平成二十六年度以後の年度分の個人の市町村民税について適用し、平成二十五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。

The provisions of Article 317-6, paragraphs (5) through (8) of the New Act apply to the reports prescribed in paragraph (7) of that Article that are to be filed on or after January 1, 2014.

新法第三百十七条の六第五項から第八項までの規定は、平成二十六年一月一日以後に提出すべき同条第七項に規定する報告書について適用する。

The provisions of Article 328-7, paragraph (1) of the New Act apply to the retirement income returns prescribed in Article 328-6, paragraph (1), item (i) of the New Act that are filed on or after January 1, 2013.

新法第三百二十八条の七第一項の規定は、平成二十五年一月一日以後に提出する新法第三百二十八条の六第一項第一号に規定する退職所得申告書について適用する。

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