Supplementary Provisions, Article 14
第十四条
The provisions of Article 317-2, paragraph (6) of the 2020 New Act apply to the case where a return concerning individual municipal inhabitant tax for fiscal year 2020 and thereafter is submitted on or after the date of enforcement of the provisions set forth in Article 1, item (iii) of the Supplementary Provisions, and the provisions then in force continue to govern the case where that return was submitted before that date and the case where a return concerning individual municipal inhabitant tax up to fiscal year 2019 is submitted on or after that date.
二年新法第三百十七条の二第六項の規定は、附則第一条第三号に掲げる規定の施行の日以後に令和二年度以後の年度分の個人の市町村民税に係る申告書を提出する場合について適用し、同日前に当該申告書を提出した場合及び同日以後に令和元年度分までの個人の市町村民税に係る申告書を提出する場合については、なお従前の例による。
The provisions of Article 317-3-2, paragraph (1) of the 2020 New Act (limited to the part relating to item (iii)) apply to the returns prescribed in Article 317-3-2, paragraphs (1) and (2) of the 2020 New Act that are submitted for the salary prescribed in Article 317-2, paragraph (1) of the 2020 New Act that is to be received on or after the date of enforcement of the provisions set forth in Article 1, item (iii) of the Supplementary Provisions.
二年新法第三百十七条の三の二第一項（第三号に係る部分に限る。）の規定は、附則第一条第三号に掲げる規定の施行の日以後に支払を受けるべき二年新法第三百十七条の二第一項に規定する給与について提出する二年新法第三百十七条の三の二第一項及び第二項に規定する申告書について適用する。
The provisions of Article 317-3-3, paragraph (1) of the 2020 New Act apply to the returns prescribed in Article 317-3-3, paragraph (1) of the 2020 New Act that are submitted for the public pension, etc. prescribed in Article 203-6, paragraph (1) of the New Income Tax Act (excluding that to which Article 203-7 of the New Income Tax Act applies) that is to be received on or after the date of enforcement of the provisions set forth in Article 1, item (iii) of the Supplementary Provisions.
二年新法第三百十七条の三の三第一項の規定は、附則第一条第三号に掲げる規定の施行の日以後に支払を受けるべき新所得税法第二百三条の六第一項に規定する公的年金等（新所得税法第二百三条の七の規定の適用を受けるものを除く。）について提出する二年新法第三百十七条の三の三第一項に規定する申告書について適用する。
The provisions of Article 44-2, paragraphs (6) through (10) of the Supplementary Provisions of the 2020 New Act apply from individual municipal inhabitant tax for fiscal year 2020, and the provisions then in force continue to govern individual municipal inhabitant tax up to fiscal year 2019.
二年新法附則第四十四条の二第六項から第十項までの規定は、令和二年度以後の年度分の個人の市町村民税について適用し、令和元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。
salarymachine translation
「給与」
Remuneration, salaries, wages, annual allowances (歳費) and bonuses, and pay of a similar nature, as Article 45-2, paragraph 1 and Article 317-2, paragraph 1 describe them.
Short name set inArticle 317-2, paragraph (1)· applies only in this section
the 2020 New Actmachine translation
「二年新法」
The Local Tax Act as amended by the provisions listed in Article 1, item 3 of the supplementary provisions (附則) of Act No. 2 of 2019, which come into effect on 1 January 2020.
Short name set inSupplementary Provisions, Article 3, paragraph (1)· applies only in this article and in Supplementary Provisions, Article 14
the New Income Tax Actmachine translation
「新所得税法」
In Article 3, paragraph 3 and Article 14, paragraph 3 of the supplementary provisions (附則) of Act No. 2 of 2019, the Income Tax Act as amended by Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2019).
Short name set inSupplementary Provisions, Article 3, paragraph (3)· applies only in this paragraph and in Supplementary Provisions, Article 14, paragraph (3)