1 article
Supplementary Provisions, Article 15
第十五条
The provisions of Article 314-2, paragraph (1) of the Local Tax Act as amended by the provisions set forth in Article 1, item (v) of the Supplementary Provisions (limited to the part relating to item (x)-2) apply from individual municipal inhabitant tax for fiscal year 2026, and the provisions then in force continue to govern individual municipal inhabitant tax up to fiscal year 2025.
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第三百十四条の二第一項（第十号の二に係る部分に限る。）の規定は、令和八年度以後の年度分の個人の市町村民税について適用し、令和七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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