Supplementary Provisions, Article 5Application of Provisions on Prefectural Inhabitant Tax

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.