Supplementary Provisions, Article 11
第十一条
The provisions of Article 313, paragraph (11) of the 2017 New Act apply to individual municipal inhabitant tax for fiscal 2017 and subsequent fiscal years, and with regard to individual municipal inhabitant tax up to fiscal 2016, the provisions then in force continue to govern.
二十九年新法第三百十三条第十一項の規定は、平成二十九年度以後の年度分の個人の市町村民税について適用し、平成二十八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 the 2018 New Act relating to individual municipal inhabitant tax apply to individual municipal inhabitant tax for fiscal 2018 and subsequent fiscal years, and with regard to individual municipal inhabitant tax up to fiscal 2017, the provisions then in force continue to govern.
三十年新法の規定中個人の市町村民税に関する部分は、平成三十年度以後の年度分の個人の市町村民税について適用し、平成二十九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 the 2016 New Act relating to corporate municipal inhabitant tax apply to corporate municipal inhabitant tax for business years beginning on or after the date of enforcement of the provisions listed in Article 1, item (vi) of the Supplementary Provisions and corporate municipal inhabitant tax for consolidated business years beginning on or after that date, and with regard to corporate municipal inhabitant tax for business years that began before that date and corporate municipal inhabitant tax for consolidated business years that began before that date, the provisions then in force continue to govern.
the 2016 New Actmachine translation
「二十八年新法」
The Local Tax Act as amended by the provisions listed in Article 1, item 6 of the supplementary provisions (附則) of Act No. 4 of 2014, which come into effect on 1 April 2016.
Short name set inSupplementary Provisions, Article 1, paragraph (1), item (iv)
the 2017 New Actmachine translation
「二十九年新法」
The Local Tax Act as amended by the provisions listed in Article 1, item 7 of the supplementary provisions (附則) of Act No. 4 of 2014, which come into effect on 1 January 2017.
Short name set inSupplementary Provisions, Article 4, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 11, paragraph (1)
the 2018 New Actmachine translation
「三十年新法」
The Local Tax Act as amended by the provisions listed in Article 1, item 8 of the supplementary provisions (附則) of Act No. 4 of 2014, which come into effect on 1 January 2018.
Short name set inSupplementary Provisions, Article 4, paragraph (2)· applies only in this provision and in Supplementary Provisions, Article 11, paragraph (2)