Supplementary Provisions, Article 30Transitional Measures concerning Water Utilization and Land Benefit Tax, etc.
第三十条（水利地益税等に関する経過措置）
The provisions of Article 703-4, paragraph (1) of the New Act (limited to the part pertaining to item (i)) apply to national health insurance tax for fiscal year 2024 and thereafter, and for national health insurance tax for fiscal year 2023 and earlier, the provisions then in force continue to govern.
新法第七百三条の四第一項（第一号に係る部分に限る。）の規定は、令和六年度以後の年度分の国民健康保険税について適用し、令和五年度分までの国民健康保険税については、なお従前の例による。
The provisions of Article 722, paragraphs (1) and (2) of the New Act apply to water utilization and land benefit tax, etc. for which the deadline for filing the remittance return arrives on or after the Item 2 Effective Date, and for water utilization and land benefit tax, etc. for which that deadline for filing arrived before the Item 2 Effective Date, the provisions then in force continue to govern.
新法第七百二十二条第一項及び第二項の規定は、二号施行日以後に納入申告書の提出期限が到来する水利地益税等について適用し、二号施行日前に当該提出期限が到来した水利地益税等については、なお従前の例による。
water utilization and land benefit tax, etc.machine translation
「水利地益税等」
The water and land benefit tax (水利地益税), the common facilities tax (共同施設税), the residential land development tax (宅地開発税) and the national health insurance tax (国民健康保険税), which a local government collects by ordinary collection (普通徴収) or special collection (特別徴収), as its ordinance (条例) provides.
Short name set inArticle 706, paragraph (1)
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)