Supplementary Provisions, Article 18Transitional Measures Concerning Municipal Inhabitant Tax
第十八条（市町村民税に関する経過措置）
The provisions of Article 328-12, paragraphs (1) and (2) 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 falls on or after the Item 2 Effective Date, and the provisions then in force continue to govern individual municipal inhabitant tax for which that deadline for filing fell before the Item 2 Effective Date.
新法第三百二十八条の十二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、二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。
Except where otherwise provided, the provisions of the New Act concerning corporate municipal inhabitant tax apply to corporate municipal inhabitant tax for business years beginning on or after the Effective Date, and the provisions then in force continue to govern corporate municipal inhabitant tax for business years that began before the Effective Date.
The provisions of Article 292, paragraph (1) of the New Act (limited to the part pertaining to item (iv)) and of Article 8, paragraph (13) (limited to the part pertaining to the provisions of that item) and paragraph (14) (limited to the part pertaining 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 Item 6 Effective Date.
The provisions of Article 321-8, paragraphs (23), (26) and (27) of the New Act and of Article 8, paragraph (21) of the Supplementary Provisions of the New Act (limited to the part pertaining to the provisions of Article 321-8, paragraph (27) of the New Act) apply to corporate municipal inhabitant tax for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporate municipal inhabitant tax for business years that ended before the Effective Date.
新法第三百二十一条の八第二十三項、第二十六項及び第二十七項並びに新法附則第八条第二十一項（新法第三百二十一条の八第二十七項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し、施行日前に終了した事業年度分の法人の市町村民税については、なお従前の例による。
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)
the Effective Datemachine translation
「施行日」
The date Act No. 4 of 2024, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 4, paragraph (4)
Item 6 Effective Datemachine translation
「六号施行日」
The date the provisions listed in Article 1, item 6 of the supplementary provisions (附則) of Act No. 4 of 2024 come into effect: the date Act No. 45 of 2024 comes into effect.
Short name set inSupplementary Provisions, Article 4, paragraph (5)· applies only in this provision and in Supplementary Provisions, Article 18, paragraph (3)