Article 737-2Special Provisions on Prefectural Inhabitant Tax and Municipal Inhabitant Tax Where a Designated City Has Been Designated, etc.

①Where the domicile, as of the assessment date, of a person liable for the income levy of prefectural inhabitant tax or municipal inhabitant tax is within the area of a municipality other than a designated city, and the place of domicile of that person liable for tax as of that assessment date comes to be within the area of a designated city between January 2 and April 1 of the year that includes that assessment date, that person liable for tax is deemed, for the purpose of applying the provisions concerning prefectural inhabitant tax or municipal inhabitant tax, to be a person who had a domicile within the area of that designated city as of that assessment date.

②Where the domicile, as of the assessment date, of a person liable for the income levy of prefectural inhabitant tax or municipal inhabitant tax is within the area of a designated city, and the place of domicile of that person liable for tax as of that assessment date comes to be within the area of a municipality other than a designated city between January 2 and April 1 of the year that includes that assessment date, that person liable for tax is deemed, for the purpose of applying the provisions concerning prefectural inhabitant tax or municipal inhabitant tax, to be a person who had a domicile within the area of that municipality as of that assessment date.