Supplementary Provisions, Article 8Application of Provisions on Municipal Inhabitant Tax

①The provisions of the New Act relating to individual municipal inhabitant tax (excluding the portion relating to the income levy imposed pursuant to Article 328 of the New Act (hereinafter in this Article referred to as the "separately taxed income levy")) apply from individual municipal inhabitant tax for fiscal year 1973, and for individual municipal inhabitant tax up to fiscal year 1972, the provisions then in force continue to govern.

②The provisions of the New Act relating to the separately taxed income levy apply to the separately taxed income levy relating to severance pay or other such compensation (meaning severance pay or other such compensation prescribed in Article 328 of the New Act; the same applies hereinafter in this Article) payable on or after January 1, 1973, and for the separately taxed income levy relating to severance pay or other such compensation payable before that date, the provisions then in force continue to govern.

③Notwithstanding the provisions of the preceding paragraph, the provisions of the New Act relating to the separately taxed income levy (limited to the portion relating to special collection under Article 328-5, paragraph (2) of the New Act) apply to severance pay or other such compensation payable during 1973 that is paid on or after the Effective Date, and for severance pay or other such compensation payable during that year that was paid before that date, the provisions then in force continue to govern.

④Where the amount of the separately taxed income levy collected on severance pay or other such compensation payable during 1973 that was paid before the Effective Date exceeds the amount of the separately taxed income levy that results when the provisions of the New Act relating to the separately taxed income levy are applied to the amount of retirement income calculated for that severance pay or other such compensation in the manner of calculating the amount of retirement income prescribed in Article 30, paragraph (2) of the Post-amendment Income Tax Act (hereinafter in this paragraph referred to as the "post-amendment municipal retirement income levy amount"), the post-amendment municipal retirement income levy amount is deemed to be stated in the remittance return under Article 328-5, paragraph (2) of the Former Act. In this case, the refund of the tax amount relating to that overpayment under Article 17 of the New Act is to be made to the person who received payment of that severance pay or other such compensation.

⑤In the case prescribed in the first sentence of the preceding paragraph, in applying Article 328-6, paragraph (1), item (ii) of the New Act to severance pay or other such compensation payable during 1973 that is paid on or after the Effective Date, or Article 328-13, paragraph (1) of the New Act to severance pay or other such compensation payable during that year, the phrase "the amount of the separately taxed income levy collected or to be collected" in those provisions is deemed to be replaced with "the amount of the separately taxed income levy collected or to be collected (for severance pay or other such compensation paid before the date of enforcement of the Act Partially Amending the Local Tax Act (Act No. 23 of 1973), the post-amendment municipal retirement income levy amount prescribed in Article 8, paragraph (4) of the Supplementary Provisions of that Act)".