Supplementary Provisions, Article 6Application of Provisions on Municipal Inhabitant Tax

①Except as otherwise specially provided, the provisions of the New Act relating to individual municipal inhabitant tax (excluding the provisions relating to the income levy imposed pursuant to the provisions of Article 328 of the New Act) apply from individual municipal inhabitant tax for fiscal year 1974, and the provisions then in force continue to govern individual municipal inhabitant tax up to fiscal year 1973.

②With regard to the application of the provisions of Article 313, paragraph (4), item (i) of the New Act, only for individual municipal inhabitant tax for fiscal year 1974, the phrase "200,000 yen" in that item is deemed to be replaced with "192,500 yen".

③Except as provided in the following paragraph, the provisions of the New Act relating to corporate municipal inhabitant tax apply to corporate municipal inhabitant tax for business years beginning on or after the Effective Date and to corporate municipal inhabitant tax relating to the corporation tax amount on liquidation income arising from dissolution or merger on or after that date (including corporate municipal inhabitant tax relating to the corporation tax amount for a business year in liquidation of a corporation subject to corporation tax on liquidation income and the corporation tax amount payable upon a partial distribution of residual assets; the same applies hereinafter in this Article), and the provisions then in force continue to govern corporate municipal inhabitant tax for business years that began before that date and corporate municipal inhabitant tax relating to the corporation tax amount on liquidation income arising from dissolution or merger before that date.

④The provisions of Article 314-6, paragraph (1) of the New Act apply to corporate municipal inhabitant tax for business years ending on or after May 1, 1974 and to corporate municipal inhabitant tax relating to the corporation tax amount on liquidation income arising from dissolution or merger on or after that date, and the provisions then in force continue to govern corporate municipal inhabitant tax for business years that ended before that date and corporate municipal inhabitant tax relating to the corporation tax amount on liquidation income arising from dissolution or merger before that date.