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Supplementary Provisions, Article 9Transitional Measures Accompanying Partial Amendment of the Local Tax Act

第九条(地方税法の一部改正に伴う経過措置)

The provisions of Articles 703-4 through 703-5-2 and Articles 35-5 through 37-3 of the Supplementary Provisions of the Local Tax Act as amended by apply from national health insurance tax for fiscal year 2022, and the provisions then in force continue to govern national health insurance tax up to fiscal year 2021.

の規定による改正後の地方税法第七百三条の四から第七百三条の五の二まで及び附則第三十五条の五から第三十七条の三までの規定は、令和四年度以後の年度分の国民健康保険税について適用し、令和三年度分までの国民健康保険税については、なお従前の例による。

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