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Supplementary Provisions, Article 7

第七条

With regard to the application of the provisions of Articles 72-114 through 72-116 of the New Local Tax Act as applied with terms replaced pursuant to the provisions of Article 9-15 of the Supplementary Provisions of the New Local Tax Act (including where those provisions are applied with replaced terms pursuant to the second sentence of the preceding Article; the same applies hereinafter in this Article) during the period from the Effective Date to March 31, 2015, the phrase "10/17" in Article 72-114, paragraph (1) and Article 72-115, paragraph (1) of the New Local Tax Act as applied with terms replaced pursuant to the provisions of Article 9-15 of the Supplementary Provisions of the New Local Tax Act is deemed to be replaced with "10/12", and the phrase "7/17" in Article 72-114, paragraph (2) and Article 72-115, paragraph (2) of the New Local Tax Act as applied with terms replaced pursuant to the provisions of Article 9-15 of the Supplementary Provisions of the New Local Tax Act with "2/12".

施行日から平成二十七年三月三十一日までの間における新地方税法附則第九条の十五の規定により読み替えて適用される新地方税法第七十二条の百十四から第七十二条の百十六まで（これらの規定を前条後段の規定により読み替えて適用する場合を含む。以下この条において同じ。）の規定の適用については、新地方税法附則第九条の十五の規定により読み替えて適用される新地方税法第七十二条の百十四第一項及び第七十二条の百十五第一項中「十七分の十」とあるのは「十二分の十」と、新地方税法附則第九条の十五の規定により読み替えて適用される新地方税法第七十二条の百十四第二項及び第七十二条の百十五第二項中「十七分の七」とあるのは「十二分の二」とする。