Supplementary Provisions, Article 17Transitional Measures Concerning Prefectural Non-Statutory Ordinary Tax
第十七条（道府県法定外普通税に関する経過措置）
The provisions of Article 279, paragraphs (1) and (2) of the New Act apply to prefectural non-statutory ordinary tax for which the deadline for filing the remittance return prescribed in Article 276, paragraph (1) of the Local Tax Act falls on or after the Item 2 Effective Date, and the provisions then in force continue to govern prefectural non-statutory ordinary tax for which that deadline for filing fell before the Item 2 Effective Date.
新法第二百七十九条第一項及び第二項の規定は、二号施行日以後に地方税法第二百七十六条第一項に規定する納入申告書の提出期限が到来する道府県法定外普通税について適用し、二号施行日前に当該提出期限が到来した道府県法定外普通税については、なお従前の例による。
prefectural non-statutory ordinary taxmachine translation
「道府県法定外普通税」
An ordinary tax (普通税) that a prefecture creates under Article 4, paragraph 3, beyond the ordinary taxes listed in Article 4, paragraph 2.
Short name set inArticle 10-4, paragraph (2)
Item 2 Effective Datemachine translation
「二号施行日」
1 January 2025, the date the provisions listed in Article 1, item 2 of the supplementary provisions (附則) of Act No. 4 of 2024 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. 4 of 2024.
Short name set inSupplementary Provisions, Article 2, paragraph (1)