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Supplementary Provisions, Article 16

第十六条

The provisions of the Local Tax Act after the amendment by the provisions set forth in Article 1, item (v) of the Supplementary Provisions that relate to individual municipal inhabitant tax apply to individual municipal inhabitant tax for fiscal 2019 and subsequent fiscal years, and the provisions then in force continue to govern individual municipal inhabitant tax for fiscal years through fiscal 2018.

附則第一条第五号に掲げる規定による改正後の地方税法の規定中個人の市町村民税に関する部分は、令和元年度以後の年度分の個人の市町村民税について適用し、平成三十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。

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