Local Tax Act

The provisions of Article 34, paragraph (1) of the New Act (limited to the part pertaining to item (viii)-2) apply to individual prefectural inhabitant tax for fiscal year 2028 and thereafter, and for individual prefectural inhabitant tax for fiscal year 2027 and earlier, the provisions then in force continue to govern.

The provisions of Article 34-2, paragraph (4) of the Supplementary Provisions of the New Act apply to a transfer of land, etc. under Article 34-2, paragraph (1) of the Supplementary Provisions of the New Act that a person liable for the income levy of prefectural inhabitant tax carries out on or after the date of enforcement of the provisions set forth in Article 1, item (vi).

For the application of Article 34-2, paragraph (4) of the Supplementary Provisions of the New Act during the period from the date of enforcement of the provisions set forth in Article 1, item (vi) to the day before the date of enforcement of the provisions set forth in item (viii) of that Article, the phrase "Landslide Prevention Act" in that paragraph is deemed to be replaced with "Landslide Prevention Act (Act No. 30 of 1958)", the phrase "Act on Prevention of Disasters Caused by Steep Slope Failure" with "Act on Prevention of Disasters Caused by Steep Slope Failure (Act No. 57 of 1969)", and the phrase "Act on Sediment Disaster Countermeasures for Sediment Disaster Prone Areas" with "Act on Sediment Disaster Countermeasures for Sediment Disaster Prone Areas (Act No. 57 of 2000)".

The provisions of Article 314-2, paragraph (1) of the New Act (limited to the part pertaining to item (viii)-2) apply to individual municipal inhabitant tax for fiscal year 2028 and thereafter, and for individual municipal inhabitant tax for fiscal year 2027 and earlier, the provisions then in force continue to govern.

The provisions of Article 34-2, paragraph (8) of the Supplementary Provisions of the New Act apply to a transfer of land, etc. under Article 34-2, paragraph (5) of the Supplementary Provisions of the New Act that a person liable for the income levy of municipal inhabitant tax carries out on or after the date of enforcement of the provisions set forth in Article 1, item (vi).