Supplementary Provisions, Article 26Transitional Measures Concerning Municipal Non-Statutory Ordinary Tax
第二十六条（市町村法定外普通税に関する経過措置）
The provisions of Article 689, paragraphs (1) and (2) of the New Act apply to municipal non-statutory ordinary tax for which the deadline for filing the remittance return prescribed in Article 686, 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 municipal non-statutory ordinary tax for which that deadline for filing fell before the Item 2 Effective Date.
新法第六百八十九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六百八十六条第一項に規定する納入申告書の提出期限が到来する市町村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市町村法定外普通税については、なお従前の例による。
municipal non-statutory ordinary taxmachine translation
「市町村法定外普通税」
An ordinary tax (普通税) that a municipality levies under Article 5, paragraph 3 by setting up a tax of its own beyond those the Local Tax Act lists.
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)