Supplementary Provisions, Article 14Transitional Measures Concerning Municipal Inhabitant Tax
第十四条（市町村民税に関する経過措置）
The provisions of Article 314 of the New Act apply to a specified extraordinary disaster prescribed in paragraph (1) of that Article that occurs on or after the Effective Date.
With regard to the application of Article 314-7, paragraph (2) of the New Act to a designation under that paragraph that takes effect during the period from the Effective Date to March 31, 2024, the phrase "within one year before the date on which the designation to be received under this paragraph takes effect" in item (iv) of that paragraph is deemed to be replaced with "during the period from April 1, 2023 to the day preceding the date on which the designation to be received under this paragraph takes effect".
施行日から令和六年三月三十一日までの間に効力を生ずる新法第三百十四条の七第二項の規定による指定に係る同項の規定の適用については、同項第四号中「この項の規定により受けようとする指定の効力を生ずる日前一年以内」とあるのは、「令和五年四月一日からこの項の規定により受けようとする指定の効力を生ずる日の前日までの間」とする。
The provisions of Article 317-3-2, paragraph (2) of the New Act apply to the returns under Article 317-3-2, paragraph (1) of the Local Tax Act that are submitted for the salary prescribed in the proviso to Article 317-2, paragraph (1) of the Local Tax Act (hereinafter referred to as "salary" in this paragraph) that is to be received on or after January 1, 2025, and the provisions then in force continue to govern the returns under Article 317-3-2, paragraph (1) of the Local Tax Act that were submitted for salary that is to be received before that date.
新法第三百十七条の三の二第二項の規定は、令和七年一月一日以後に支払を受けるべき地方税法第三百十七条の二第一項ただし書に規定する給与（以下この項において「給与」という。）について提出する同法第三百十七条の三の二第一項の規定による申告書について適用し、同日前に支払を受けるべき給与について提出した同項の規定による申告書については、なお従前の例による。
The provisions of Article 317-6, paragraph (7) of the New Act apply to the report prescribed in that paragraph that is to be submitted on or after the Effective Date, and the provisions then in force continue to govern the report prescribed in Article 317-6, paragraph (7) of the Former Act that was to be submitted before the Effective Date.
新法第三百十七条の六第七項の規定は、施行日以後に提出すべき同項に規定する報告書について適用し、施行日前に提出すべき旧法第三百十七条の六第七項に規定する報告書については、なお従前の例による。
The provisions of Article 328-11, paragraphs (2) through (8) and Article 328-12, paragraph (3) of the New Act apply to individual municipal inhabitant tax for which the deadline for filing the remittance return prescribed in Article 328-9, paragraph (1) of the Local Tax Act arrives on or after the Item 1 Effective Date, and the provisions then in force continue to govern individual municipal inhabitant tax for which that deadline for filing arrived before the Item 1 Effective Date. In this case, the additional charge for failure to file under Article 328-11 of the Former Act (excluding that to which paragraph (5) of that Article applies) or the substantial additional charge under Article 328-12 of the Former Act (limited to that to which paragraph (2) of that Article applies) relating to individual municipal inhabitant tax for which that deadline for filing arrived before the Item 1 Effective Date is deemed to be the specified additional charge for failure to file, etc. prescribed in Article 328-11, paragraph (5), item (ii) of the New Act.
新法第三百二十八条の十一第二項から第八項まで及び第三百二十八条の十二第三項の規定は、一号施行日以後に地方税法第三百二十八条の九第一項に規定する納入申告書の提出期限が到来する個人の市町村民税について適用し、一号施行日前に当該提出期限が到来した個人の市町村民税については、なお従前の例による。この場合において、一号施行日前に当該提出期限が到来した個人の市町村民税に係る旧法第三百二十八条の十一の不申告加算金（同条第五項の規定の適用があるものを除く。）又は旧法第三百二十八条の十二の重加算金（同条第二項の規定の適用があるものに限る。）は、新法第三百二十八条の十一第五項第二号に規定する特定不申告加算金等とみなす。
The provisions of Article 35-3, paragraphs (11) through (20) of the Supplementary Provisions of the New Act apply to specified shares prescribed in paragraph (1) of that Article that a person liable for the income levy of municipal inhabitant tax prescribed in paragraph (11) of that Article acquires, by the payment prescribed in paragraph (1) of that Article, on or after the Effective Date, and the provisions then in force continue to govern specified shares prescribed in Article 35-3, paragraph (1) of the Supplementary Provisions of the Former Act that a person liable for the income levy of municipal inhabitant tax prescribed in Article 35-3, paragraph (11) of the Supplementary Provisions of the Former Act acquired, by the payment prescribed in paragraph (1) of that Article, before the Effective Date.
The provisions of Article 292, paragraph (1), item (iv) of the New Act (limited to the part relating to the provisions of Article 42-12-7 of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) and Article 8, paragraph (11) (limited to the part relating to the provisions of that item) and paragraph (12) (limited to the part relating to the provisions of that item) of the Supplementary Provisions of the New Act apply to corporate municipal inhabitant tax for business years ending on or after the Effective Date.
新法第二百九十二条第一項第四号（新租税特別措置法第四十二条の十二の七の規定に係る部分に限る。以下この項において同じ。）並びに附則第八条第十一項（同号の規定に係る部分に限る。）及び第十二項（同号の規定に係る部分に限る。）の規定は、施行日以後に終了する事業年度分の法人の市町村民税について適用する。
specified extraordinary Disastermachine translation
「特定非常災害」
An extraordinary disaster designated as a specified extraordinary disaster under Article 2, paragraph (1) of the Act on Special Measures concerning Preservation of Rights and Interests of Victims of Specified Disaster (Act No. 85 of 1996).
Short name set inArticle 314, paragraph (1)· applies only in this provision and in Article 314, paragraph (5)
reportmachine translation
「報告書」
In Article 317-6, paragraphs 7 and 8, a salary payment report (給与支払報告書) or public pension payment report (公的年金等支払報告書) that a person must submit under paragraph 1, 3 or 4 of that Article.
Short name set inArticle 317-6, paragraph (7)· applies only in this paragraph and in Article 317-6, paragraph (8)
specified additional charge for failure to file, etc.machine translation
「特定不申告加算金等」
An additional charge for failure to file (不申告加算金), or a substantial additional charge (重加算金) of the kind the following Article's paragraph 2 provides, on the same tax for the two years before the year in which the tax liability, or business year, of the late return, amended return, reassessment or determination at issue arose, that was collected or that the local government finds should be decided.
Short name set inArticle 328-11, paragraph (5), item (ii)· applies only in this item and in Article 328-12, paragraph (3), item (ii)
specified sharesmachine translation
「特定株式」
Specified shares as defined in Article 37-13, paragraph 1 of the Act on Special Measures Concerning Taxation: the shares issued by a specified small and medium-sized company (特定中小会社) of the kinds that paragraph lists; where such shares acquired by payment on issue lose their value as shares, Article 35-3 of the supplementary provisions (附則) treats the loss as a loss on their transfer for the prefectural inhabitant tax (道府県民税).
Short name set inSupplementary Provisions, Article 35-3, paragraph (1)· applies only in this article
Item 1 Effective Datemachine translation
「一号施行日」
1 January 2024, the date the provisions listed in Article 1, item 1 of the supplementary provisions (附則) of Act No. 1 of 2023 come into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 1 of 2023.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Act No. 1 of 2023, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 4, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 1 of 2023 amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (4)
the New Act on Special Measures Concerning Taxationmachine translation
「新租税特別措置法」
In Article 4, paragraph 8 and Article 14, paragraph 7 of the supplementary provisions (附則) of Act No. 1 of 2023, the Act on Special Measures Concerning Taxation as amended by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023).
Short name set inSupplementary Provisions, Article 4, paragraph (8)· applies only in this provision and in Supplementary Provisions, Article 14, paragraph (7)
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 inSupplementary Provisions, Article 14, paragraph (3)· applies only in this paragraph