Supplementary Provisions

①This Act comes into effect on the date of promulgation; provided, however, that the amending provisions concerning amusement facility use tax and the provisions of paragraphs (52) and (53) of the Supplementary Provisions come into effect on the date on which the Admission Tax Act (Act No. 96 of 1954) comes into effect, and the amending provisions concerning amusement, eating and drinking tax come into effect on July 1, 1954.

②Except as otherwise specially provided in these Supplementary Provisions, the provisions of the Local Tax Act as amended by this Act (hereinafter referred to as the "New Act") apply, with respect to the portion concerning prefectural inhabitant tax of corporations (excluding the corporations referred to in Article 4 of the Corporation Tax Act), from the business year that includes April 1, 1954; with respect to the portion concerning enterprise tax on business conducted by corporations, from the business year that includes January 1, 1954; with respect to the portion concerning corporate municipal inhabitant tax, from the business year that includes April 1, 1954; and with respect to the other portions (excluding the portions concerning amusement facility use tax and amusement, eating and drinking tax), from local taxes for fiscal year 1954.

③The provisions of Article 53, paragraph (5) of the New Act apply, from the portion for the business year that includes April 1, 1954, to a person that received a refund of corporation tax amount under Article 26-4 of the Corporation Tax Act because total deductible expenses exceeded total gross profits in a business year that began within one year before the beginning of the business year that includes April 1, 1954, or in a subsequent business year.

⑦With regard to a person that, before April 1, 1954, was certified by the Minister of Transport as falling under Article 3, paragraph (1), item (iii) of the Local Railway and Tramway Improvement Act, or received a subsidy under Article 8, paragraph (3) of that Act, Article 72-18, paragraph (2) of the New Act applies on the deeming that the person received that certification or that subsidy on that date.

⑪With regard to enterprise tax of a corporation that, in a business year on or before the business year immediately preceding the business year that includes April 1, 1954, was engaged in the transport business by ship prescribed in Article 349-3, paragraph (6) of the New Act, the provisions of the New Act apply on the deeming that income had been calculated in accordance with the rules for calculating income that is the tax base of corporation tax.

⑭The enterprise tax that a corporation engaged in a transport business other than a local railway business and a track business, a freight forwarding business, a life insurance business or agriculture (excluding a newly established domestic corporation or a corporation that has newly become a foreign corporation), whose business year exceeds six months, is to file and pay for that business year for the first time after the enforcement of this Act must, except in the case falling under the preceding paragraph, be filed and paid under the proviso to Article 72-26, paragraph (1) of the New Act.

（二十三）The provisions of Articles 73-2 through 73-44 of the New Act apply to real property acquisition tax imposed on a house that has been built, from July 1, 1954.

（二十四）In the case where land or a house that had been used on or before May 15, 1952 at the request of the former Supreme Commander for the Allied Powers and that is located in an area designated by Cabinet Order is returned, if on or after July 1, 1954 a house is newly built on that land, or that house is extended or reconstructed, real property acquisition tax is not to be imposed on that new construction, extension or reconstruction, only where it is carried out within three years from the date on which the return of that land or house was received.

（二十五）The provisions of the New Act concerning prefectural tobacco consumption tax apply to manufactured tobacco sold on or after April 1, 1954 to retailers or directly to consumers for domestic consumption.

（二十六）The provisions of Article 319-3 of the New Act apply, from the portion for fiscal year 1954, to a person that received a refund of income tax amount under Article 36 of the Income Tax Act because a net loss arose in a year in or after 1952; the provisions of Article 321-8, paragraph (5) of the New Act apply, from the portion for the business year that includes April 1, 1954, to a person that received a refund of corporation tax amount under Article 26-4 of the Corporation Tax Act because total deductible expenses exceeded total gross profits in a business year that began within one year before the beginning of the business year that includes April 1, 1954, or in a subsequent business year; and the provisions of Article 327, paragraph (1) of the New Act apply, from the portion for which the due date for payment under Article 321-8, paragraph (4) of the New Act arrives on or after April 1, 1954, respectively; and with respect to the amount of delinquency charge relating to the corporation tax levy amount whose due date for payment arrived before that date, the provisions then in force continue to govern.

（二十八）The provisions of Article 349-3, Article 400-2 and Chapter V, Section 2 of the New Act, and, among the other provisions of the New Act relating to fixed assets tax (excluding Article 417, paragraph (2) of the New Act), the parts relating to the provisions of Article 349-3 and Chapter V, Section 2 of the New Act, apply from fixed assets tax for fiscal year 1955, and the other provisions of the New Act relating to fixed assets tax apply, except as otherwise specially provided in these Supplementary Provisions, from fixed assets tax for fiscal year 1954.

（三十）The provisions of Article 348, paragraph (2), item (ii)-2 of the New Act apply to tunnels constructed on or after January 1, 1954.

（三十二）The provisions of Article 349-2, paragraph (1) of the New Act apply to houses and depreciable assets prescribed in that paragraph that were constructed on or after January 2, 1953; the provisions of Article 349-2, paragraph (2) of the New Act apply to structures prescribed in that paragraph that were laid on or after January 2, 1953; the provisions of Article 349-2, paragraphs (3) and (4) of the New Act apply to machinery and facilities, etc. prescribed in those respective paragraphs that were acquired or manufactured on or after January 2, 1953; and the provisions of Article 349-2, paragraph (6) of the New Act apply to aircraft owned and operated by a person that commenced an air transport service on or after January 2, 1953; in each case from fixed assets tax for fiscal year 1954.

（三十三）The provisions of Article 349-2, paragraph (1) of the New Act also apply to houses and depreciable assets prescribed in that paragraph that were constructed on or before January 1, 1953. In this case, the tax base of fixed assets tax imposed on those fixed assets is, where the number obtained by subtracting from 10 the number of fiscal years from the fiscal year that includes April 1 of the year following the year that includes the date on which the fixed asset was constructed (or, where that date is January 1, the year that includes that date) through fiscal year 1953 (hereinafter in this paragraph referred to as the "remaining number of fiscal years") exceeds five, one-third of the price of the fixed asset for the fiscal years corresponding to the number exceeding five, starting from fiscal year 1954, and two-thirds of the price of the fixed asset for the following five fiscal years, and where the remaining number of fiscal years is five or less, two-thirds of the price of the fixed asset for the fiscal years corresponding to that number, starting from fiscal year 1954.

（三十七）The provisions of the New Act concerning municipal tobacco consumption tax apply to manufactured tobacco sold to retailers or directly to consumers for domestic consumption on or after April 1, 1954.

（三十八）The provisions of Article 489, paragraph (1) of the New Act and Article 489, paragraph (5) of the same Act apply to electricity and gas tax imposed on electricity used on or after the date on which a charge approved by the Minister of International Trade and Industry for a change in an electric utility's electricity charges was put into effect, where that approval is given on or after the date of enforcement of this Act, and the other provisions of the New Act relating to electricity and gas tax apply from April 1, 1954.