This Act comes into effect as of June 1, 1967; provided, however, that the part of Article 1 amending Article 490-2, paragraph (1) of the Local Tax Act and the part adding paragraph (97) to the Supplementary Provisions of that Act come into effect as of July 1, 1967, and the provisions of Article 2 come into effect as of January 1, 1968.

The provisions of Article 20-4-2, paragraph (2) of the Local Tax Act as amended by Article 1 (hereinafter referred to as the "New Act") (including as applied mutatis mutandis under Article 20-4-2, paragraph (7) of the New Act) apply to additional charge for understatement, additional charge for failure to file or substantial additional charge finalized on or after June 1, 1967 (hereinafter referred to as the "Effective Date"), delinquency charge paid or remitted on or after that date, or interest on refund relating to refunds concerning overpayments or payments by mistake and other local government levies for which a decision to disburse for refund is made, or appropriation is carried out, on or after that date.

The provisions of Article 20-9-3, paragraph (1) of the New Act apply to delinquency charge paid or remitted on or after the Effective Date; provided, however, that the provisions then in force continue to govern the portion of the amount of that delinquency charge corresponding to a period before that date.

Except where the provisions of the preceding two Articles, paragraph (6) of the following Article, Article 7, paragraph (2) of the Supplementary Provisions and Article 11, paragraph (6) of the Supplementary Provisions apply, the provisions of the New Act concerning the calculation of delinquency charge apply to delinquency charge on local tax for which the time limit for payment or remittance arrives on or after the Effective Date, and the provisions then in force continue to govern delinquency charge on local tax for which the time limit for payment or remittance arrived before that date.

①The provisions of Article 52 of the New Act apply to corporate prefectural inhabitant tax for business years ending on or after the Effective Date or for the period prescribed in Article 53, paragraph (6) of the New Act, and the provisions then in force continue to govern corporate prefectural inhabitant tax for business years ending before that date or for the period prescribed in Article 53, paragraph (6) of the New Act.

②Where the deadline for filing the return under Article 53, paragraph (1) of the New Act (limited to one relating to the return under Article 71, paragraph (1) of the Corporation Tax Act (Act No. 34 of 1965) (including as applied mutatis mutandis under Article 145, paragraph (1) of that Act); the same applies in paragraph (4)) for a business year of a corporation ending on or after the Effective Date is before the Effective Date, notwithstanding the provisions of the preceding paragraph, the provisions then in force continue to govern the prefectural inhabitant tax paid, or that should have been paid, as the prefectural inhabitant tax relating to that return of that corporation.

③The provisions of Article 53, paragraph (10) of the New Act apply to corporate prefectural inhabitant tax for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporate prefectural inhabitant tax for business years ending before that date.

④The provisions of Article 53, paragraph (12) of the New Act apply to corporate prefectural inhabitant tax for which the deadline for filing the return under Article 53, paragraph (1) of the New Act arrives on or after the Effective Date, and the provisions then in force continue to govern corporate prefectural inhabitant tax for which that deadline arrived before that date.

⑤The provisions of Article 57 of the New Act apply to corporate prefectural inhabitant tax for business years ending on or after the Effective Date and corporate prefectural inhabitant tax on the corporation tax amount relating to liquidation income from dissolution or merger on or after that date (including corporate prefectural inhabitant tax on the corporation tax amount for business years in liquidation of corporations subject to corporation tax on liquidation income and on the corporation tax amount to be paid upon distribution of part of residual assets; the same applies in this paragraph), and the provisions then in force continue to govern corporate prefectural inhabitant tax for business years ending before that date and corporate prefectural inhabitant tax on the corporation tax amount relating to liquidation income from dissolution or merger before that date.

⑥The provisions of Article 56, paragraph (3) and Article 64, paragraph (2) of the New Act apply to delinquency charge on corporate prefectural inhabitant tax paid on or after the Effective Date.

⑦Except as otherwise provided, the provisions of the New Act relating to individual prefectural inhabitant tax apply from individual prefectural inhabitant tax for fiscal year 1967, and the provisions then in force continue to govern individual prefectural inhabitant tax through fiscal year 1966.

The provisions of the Local Tax Act as amended by Article 2 (hereinafter referred to as the "1968 Act") relating to individual prefectural inhabitant tax apply from individual prefectural inhabitant tax for fiscal year 1968, and the provisions then in force continue to govern individual prefectural inhabitant tax through fiscal year 1967.

①Except as otherwise provided, the provisions of the New Act relating to corporate enterprise tax apply to corporate enterprise tax for business years ending on or after the Effective Date and corporate enterprise tax on liquidation income from dissolution or merger on or after that date (including corporate enterprise tax for business years in liquidation of corporations subject to enterprise tax on liquidation income and corporate enterprise tax to be paid upon distribution of part of residual assets; the same applies in this paragraph), and the provisions then in force continue to govern corporate enterprise tax for business years ending before that date and corporate enterprise tax on liquidation income from dissolution or merger before that date.

②The provisions of Article 72-45, paragraph (2) of the New Act apply to delinquency charge on corporate enterprise tax paid on or after the Effective Date.

③Except as otherwise provided, the provisions of the New Act relating to individual enterprise tax apply from individual enterprise tax for fiscal year 1967, and the provisions then in force continue to govern individual enterprise tax through fiscal year 1966.

The provisions of the 1968 Act relating to individual enterprise tax apply from individual enterprise tax for fiscal year 1968, and the provisions then in force continue to govern individual enterprise tax through fiscal year 1967.

The provisions of paragraphs (7) and (9) of the Supplementary Provisions of the New Act apply to real property acquisition tax on acquisitions of land on or after the Effective Date.

①The provisions of Article 74-2 of the New Act apply to manufactured tobacco sold by the Japan Monopoly Corporation to retailers or consumers on or after March 1, 1967, and the provisions then in force continue to govern manufactured tobacco so sold before that date.

②The Japan Monopoly Corporation must file and pay, by June 30 or July 31 of that year respectively, the amount of prefectural tobacco consumption tax equivalent to the difference between the amount of prefectural tobacco consumption tax calculated by applying the tax rate prescribed in Article 74-2 of the New Act to manufactured tobacco sold to retailers or consumers in March 1967 or April 1967 and the amount of prefectural tobacco consumption tax calculated by applying the tax rate prescribed in Article 74-2 of the Local Tax Act prior to amendment by Article 1 (hereinafter referred to as the "Former Act") to the manufactured tobacco so sold.

③The provisions of Article 74-4, paragraphs (2) through (5) and Article 74-5 of the New Act apply mutatis mutandis to the filing and payment of prefectural tobacco consumption tax under the preceding paragraph and the payment of delinquency charge on that prefectural tobacco consumption tax.