Supplementary Provisions, Article 5Transitional Measures Concerning Municipal Inhabitant Tax

①Except as otherwise specially provided, the provisions of the New Act concerning individual municipal inhabitant tax apply to individual municipal inhabitant tax for fiscal year 1985 and subsequent fiscal years, and for individual municipal inhabitant tax for fiscal years up to and including fiscal year 1984, the provisions then in force continue to govern.

②The provisions of Article 314-2, paragraph (1), item (iii) of the New Act and Articles 34-2 and 34-3 of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal year 1986 and subsequent fiscal years, and for individual municipal inhabitant tax for fiscal years up to and including fiscal year 1985, the provisions then in force continue to govern.

③The provisions of Article 4, paragraph (1) and Article 5, paragraph (3) of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal year 1987 and subsequent fiscal years, and for individual municipal inhabitant tax for fiscal years up to and including fiscal year 1986, the provisions then in force continue to govern.

④The provisions of Article 321-8, paragraph (4) of the New Act apply to corporate municipal inhabitant tax for business years ending on or after the Effective Date, and for corporate municipal inhabitant tax for business years that ended before the Effective Date, the provisions then in force continue to govern.