Supplementary Provisions, Article 7Transitional Measures Concerning Municipal Inhabitant Tax

①Except as otherwise specially provided, the provisions of the New Act concerning individual municipal inhabitant tax apply beginning with individual municipal inhabitant tax for fiscal year 1981, and for individual municipal inhabitant tax for fiscal years up to and including fiscal year 1980, the provisions then in force continue to govern.

②At the time of the enforcement of this Act, if a National Health Insurance Society, a Federation of National Health Insurance Associations, a health insurance society or the National Federation of Health Insurance Societies has been continuously carrying on, since before the Effective Date, a business that falls under the profit-making business prescribed in Article 296, paragraph (2) of the New Act, that business is deemed to have been newly commenced on the Effective Date, and the provisions of paragraph (1) of that Article apply.

③The provisions of Article 312, paragraphs (1) and (5) of the New Act apply to corporate municipal inhabitant tax for business years ending on or after the Effective Date or for the period prescribed in Article 321-8, paragraph (5) of the New Act, and for corporate municipal inhabitant tax for business years that ended before the Effective Date or for the period prescribed in that paragraph, the provisions then in force continue to govern.

④Notwithstanding the provisions of the preceding paragraph, if the deadline for filing the return under Article 321-8, paragraph (1) of the New Act for a business year of a corporation ending on or after the Effective Date (limited to a return that a corporation obligated to submit a return concerning corporation tax pursuant to Article 71, paragraph (1) of the Corporation Tax Act (including the case where Article 72, paragraph (1) of that Act applies and the case where these provisions are applied mutatis mutandis in Article 145, paragraph (1) of that Act; the same applies in paragraph (6)) is to file by the deadline for filing that return pursuant to Article 321-8, paragraph (1) of the New Act) is before the Effective Date, the provisions then in force continue to govern for the per capita levy of municipal inhabitant tax paid, or that should have been paid, with respect to that return of that corporation.

⑤The provisions of Article 314-6, paragraph (1) of the New Act apply to corporate municipal inhabitant tax for business years ending on or after August 1, 1981 and corporate municipal inhabitant tax relating to the corporation tax amount on liquidation income due to 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 by reason of a partial distribution of residual assets; the same applies hereinafter in this paragraph), and for 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 due to dissolution or merger before that date, the provisions then in force continue to govern.

⑥Notwithstanding the provisions of the preceding paragraph, if the deadline for filing the return under Article 321-8, paragraph (1) of the New Act for a business year ending on or after August 1, 1981 (limited to a return that a corporation obligated to submit a return concerning corporation tax pursuant to Article 71, paragraph (1) of the Corporation Tax Act is to file by the deadline for filing that return pursuant to Article 321-8, paragraph (1) of the New Act, other than a return filed by a corporation to which Article 321-13, paragraph (2) of the New Act applies) is before that date, the provisions then in force continue to govern for the corporation tax levy of municipal inhabitant tax paid, or that should have been paid, with respect to that return of that corporation.