Supplementary Provisions, Article 4Transitional Measures Concerning Prefectural Inhabitant Tax
第四条（道府県民税に関する経過措置）
Except as otherwise provided, the provisions of the New Act relating to individual prefectural inhabitant tax apply to individual prefectural inhabitant tax for fiscal years on or after fiscal year 2013, and with regard to individual prefectural inhabitant tax for fiscal years up to fiscal year 2012, the provisions then in force continue to govern.
別段の定めがあるものを除き、新法の規定中個人の道府県民税に関する部分は、平成二十五年度以後の年度分の個人の道府県民税について適用し、平成二十四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。
With regard to the retention of the books and documents prescribed in Article 45-4 of the Former Act that a person who fell under the category of persons prescribed in that Article on or before December 31, 2013 prepared or received on or before that day, and the retention of electronic or magnetic records (meaning the electronic or magnetic records prescribed in Article 748, paragraph (1) of the Former Act; the same applies in Article 6, paragraph (1) and Article 9, paragraph (2) of the Supplementary Provisions) pertaining to the transaction information (meaning the transaction information prescribed in Article 755 of the Former Act; the same applies in Article 6, paragraph (1) and Article 9, paragraph (2) of the Supplementary Provisions) of electronic transactions (meaning the electronic transactions prescribed in Article 755 of the Former Act; the same applies in Article 6, paragraph (1) and Article 9, paragraph (2) of the Supplementary Provisions) that person conducted on or before that day, the provisions then in force continue to govern.
The provisions of Article 3-2-4, paragraph (1), Article 5-6, paragraph (1) and Article 5-7, paragraph (1) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal years on or after fiscal year 2014, and with regard to individual prefectural inhabitant tax for fiscal years up to fiscal year 2013, the provisions then in force continue to govern.
新法附則第三条の二の四第一項、第五条の六第一項及び第五条の七第一項の規定は、平成二十六年度以後の年度分の個人の道府県民税について適用し、平成二十五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 3-3, paragraph (2), item (iii) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal years on or after fiscal year 2015, and with regard to individual prefectural inhabitant tax for fiscal years up to fiscal year 2014, the provisions then in force continue to govern.
新法附則第三条の三第二項第三号の規定は、平成二十七年度以後の年度分の個人の道府県民税について適用し、平成二十六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 35-3-2, paragraph (2) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal years on or after fiscal year 2015.
新法附則第三十五条の三の二第二項の規定は、平成二十七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 Article 44-2, paragraph (2) of the Supplementary Provisions of the New Act apply to the transfer of land, etc. prescribed in that paragraph made on or after January 1, 2013 by a person liable for prefectural inhabitant tax.
新法附則第四十四条の二第二項の規定は、道府県民税の納税義務者が平成二十五年一月一日以後に行う同項に規定する土地等の譲渡について適用する。
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 3 of 2013.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 3 of 2013 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
transaction informationmachine translation
「取引情報」
Transaction information (取引情報) as defined in Article 755 of the Local Tax Act as it stood before Act No. 3 of 2013 amended it, in electronic transactions (電子取引) made on or before 31 December 2013.
Defined inSupplementary Provisions, Article 4, paragraph (2)· applies only in this provision and in Supplementary Provisions, Article 6, paragraph (1); and Supplementary Provisions, Article 9, paragraph (2)
electronic transactionmachine translation
「電子取引」
An electronic transaction as defined in Article 2, item 5 of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers: a transaction in which the transaction information (取引情報) — what is normally stated in an order form, contract, invoice, receipt, quotation or similar document — is exchanged by electronic or magnetic means; here, one relating to the individual's real estate income or business income for the year.
Defined inSupplementary Provisions, Article 4, paragraph (2)· applies only in this provision and in Supplementary Provisions, Article 6, paragraph (1); and Supplementary Provisions, Article 9, paragraph (2)
electronic or magnetic recordmachine translation
「電磁的記録」
An electronic or magnetic record as defined in Article 748, paragraph 1 of the Local Tax Act as it stood before Act No. 3 of 2013 amended it.
Defined inSupplementary Provisions, Article 4, paragraph (2)· applies only in this provision and in Supplementary Provisions, Article 6, paragraph (1); and Supplementary Provisions, Article 9, paragraph (2)