This Act comes into effect on April 1, 1986; provided, however, that the provisions amending Article 489 of the Local Tax Act in Article 1 and the provisions of Article 10 of the Supplementary Provisions come into effect on June 1 of that year.

①The provisions of Article 34, paragraph (3) of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") and Article 3-3, paragraphs (1) and (2) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal year 1986 and subsequent fiscal years, and for individual prefectural inhabitant tax for fiscal years up to and including fiscal year 1985, the provisions then in force continue to govern.

②For the deduction under Article 32, paragraph (8) of the Local Tax Act prior to its amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") concerning the amount of net loss that formed the basis for calculating the amount of income tax for which a refund was received as prescribed in Article 4, paragraph (2) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.

③The provisions of Article 25, paragraph (1), item (ii) of the New Act apply to corporate prefectural inhabitant tax for business years ending on or after April 1, 1986 (hereinafter referred to as the "Effective Date"), and for corporate prefectural inhabitant tax for business years that ended before the Effective Date, the provisions then in force continue to govern.

For the deduction under Article 72-17, paragraph (6) of the Former Act concerning the amount of net loss that formed the basis for calculating the amount of income tax for which a refund was received as prescribed in Article 9, paragraph (3) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.

For real property acquisition tax imposed on the acquisition, before the Effective Date, of the facility prescribed in Article 11, paragraph (1) of the Supplementary Provisions of the Former Act, the facility prescribed in paragraph (6) of that Article, the house prescribed in paragraph (7) of that Article, and the facility or real property prescribed in paragraph (9) of that Article, the provisions then in force continue to govern.

①For prefectural tobacco consumption tax imposed, or that should have been imposed, before May 1, 1986 (referred to as the "designated day" in the following paragraph and paragraph (3)), the provisions then in force continue to govern.

②If there is a wholesale seller, etc. (meaning a wholesale seller, etc. prescribed in Article 74-2, paragraph (1) of the New Act; the same applies hereinafter in this paragraph and paragraph (7)) or a tobacco retailer that possesses for sale on the designated day manufactured tobacco for which a sale under Article 74-2, paragraph (1) of the Local Tax Act, or a sale or consumption, etc. under paragraph (2) of that Article (excluding a sale prescribed in Article 74-6, paragraph (1), items (i) and (ii) of that Act), was made before the designated day, and those persons come to be subject to tobacco consumption tax under Article 21, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 13 of 1986) on the basis that they are deemed, as manufacturers of manufactured tobacco, to have removed that manufactured tobacco on the designated day from their manufacturing sites of manufactured tobacco, prefectural tobacco consumption tax is imposed, on the basis that those persons are deemed to have sold that manufactured tobacco on the designated day, as wholesale sellers, etc., to a tobacco retailer, in the prefecture where the storage place of that manufactured tobacco is located if those persons are wholesale sellers, etc., or where the business office of the tobacco retailer that directly manages that manufactured tobacco is located if those persons are tobacco retailers. In this case, the tax base of that prefectural tobacco consumption tax is the number of sticks of the manufactured tobacco deemed to have been sold, and the tax rate of that prefectural tobacco consumption tax is 160 yen per 1,000 sticks.

③A person prescribed in the preceding paragraph must, for each storage place prescribed in that paragraph or business office of a tobacco retailer, submit a return stating the following matters, in the form specified by Order of the Ministry of Home Affairs, to the prefectural governor of the prefecture where that storage place or business office of the tobacco retailer is located, within one month from the designated day:

④Where a person prescribed in paragraph (2) submits the return under the preceding paragraph, together with the return concerning municipal tobacco consumption tax prescribed in Article 9, paragraph (3) of the Supplementary Provisions or the return concerning tobacco consumption tax prescribed in Article 21, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 13 of 1986), to the mayor of the municipality or district director prescribed in those provisions, the mayor of the municipality or district director that received it may accept the return under the preceding paragraph. In this case, that return is deemed to have been submitted to the prefectural governor prescribed in that paragraph.

⑤A person who has submitted the return under paragraph (3) must, by October 31, 1986, pay to the prefecture to which the return was submitted the amount equivalent to the amount of prefectural tobacco consumption tax listed in item (ii) of that paragraph stated in that return.

⑦Where a wholesale seller, etc. has, due to cancellation of a sales contract or any other unavoidable reason, received the return of manufactured tobacco, among the manufactured tobacco sold to a tobacco retailer whose business office is located within the area of the prefecture, on which prefectural tobacco consumption tax was imposed, or should have been imposed, pursuant to the provisions of paragraph (2), the amount equivalent to that prefectural tobacco consumption tax is, in accordance with the provisions of Article 74-14 of the New Act, deducted from the amount of prefectural tobacco consumption tax relating to that wholesale seller, etc., or refunded to that wholesale seller, etc., together with the deduction or refund of the amount equivalent to the amount of prefectural tobacco consumption tax paid, or that should have been paid, on that manufactured tobacco. In this case, a document stating the details of the quantity of each item of the manufactured tobacco relating to the return must be attached, as provided by Order of the Ministry of Home Affairs, to the return that the wholesale seller, etc. is to submit to the prefectural governor pursuant to the provisions of Article 74-10, paragraphs (1) through (3) or paragraph (5) of the New Act.

For automobile tax for fiscal year 1985 imposed on the motor vehicles using electricity as a power source prescribed in Article 12-2, paragraph (1) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.