Supplementary Provisions, Article 3Treatment of Local Taxes Imposed or That Should Have Been Imposed Under the Provisions of the Former Local Tax Act

①With respect to local taxes imposed, or that should have been imposed, under the provisions of the former Local Tax Act (for the enterprise tax on businesses conducted by corporations, the portion for business years up to and including the business year immediately preceding the business year that includes January 1, 1950; for the admission tax, as well as the mineral product tax, electricity and gas tax, timber delivery tax, amusement, eating and drinking tax and bathing tax and the surtaxes on these, as well as the slaughter tax, advertisement tax, customer attendant tax and employee tax, the portion up to and including August 31, 1950 (for the electricity and gas tax subject to special collection, the portion relating to charges received on or before that date)), notwithstanding the provisions of the preceding paragraph, the provisions of the former Local Tax Act continue to apply as before.

②With respect to the application or application mutatis mutandis of penal provisions to acts committed before the enforcement of this Act, the provisions then in force remain applicable.