Supplementary Provisions

This Act comes into effect as of April 1, 1988; provided, however, that the provisions in Article 1 amending Article 34-2 of the Supplementary Provisions, the provisions amending Article 34-3 of the Supplementary Provisions, the provisions adding one Article after that Article, and the provisions of paragraphs (3) and (4) of the following Article come into effect as of April 1, 1989.

①The provisions of Article 45-2, paragraphs (1) and (3) of the Local Tax Act after amendment by the provisions of Article 1 (hereinafter referred to as the "New Act") apply to individual prefectural inhabitant tax for fiscal year 1989 and subsequent fiscal years, and with respect to individual prefectural inhabitant tax up to that for fiscal year 1988, the provisions then in force continue to govern.

②The provisions of Article 317-2, paragraphs (1) and (3) of the New Act apply to individual municipal inhabitant tax for fiscal year 1989 and subsequent fiscal years, and with respect to individual municipal inhabitant tax up to that for fiscal year 1988, the provisions then in force continue to govern.

③The provisions of Article 34-2 of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax and municipal inhabitant tax relating to a transfer made by a person liable for the income levy on or after April 1, 1988 that constitutes a transfer for a superior residential area, etc. prescribed in paragraph (1) of that Article or a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (2) of that Article, and with respect to individual prefectural inhabitant tax and municipal inhabitant tax relating to a transfer made by a person liable for the income levy before that date that constitutes a transfer for a superior residential area, etc. prescribed in Article 34-2, paragraph (1) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 1 or a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (2) of that Article, the provisions then in force continue to govern.

④The provisions of Article 34-4 of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax and municipal inhabitant tax relating to the transfer, made by a person liable for the income levy on or after April 1, 1988, of land, etc. or buildings, etc. prescribed in Article 31-4, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 4 of 1988) that constitute residential property prescribed in that paragraph.

①Except as otherwise provided, the provisions of the New Act relating to real property acquisition tax (excluding the provisions of Article 38, paragraphs (1) through (4) of the Supplementary Provisions of the New Act) apply to real property acquisition tax to be imposed on acquisitions of real property on or after April 1, 1988 (hereinafter referred to as the "Effective Date"), and with respect to real property acquisition tax imposed on acquisitions of real property before the Effective Date, the provisions then in force continue to govern.

②The provisions of Article 10-2, paragraph (1) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") remain in force with respect to the dwellings under that paragraph newly constructed before the Effective Date.

③The provisions of Article 11-4, paragraphs (11) and (12) of the Supplementary Provisions of the Former Act remain in force with respect to real property acquisition tax to be imposed on the real property under paragraph (11) of that Article acquired by a person who has received a transfer of business in accordance with what is provided in the business alliance plan pertaining to the approval prescribed in that paragraph given before the Effective Date. In this case, in paragraph (12) of that Article, "Article 11-4, paragraph (11) of the Supplementary Provisions" is deemed to be replaced with "Article 11-4, paragraph (11) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located (Act No. 6 of 1988)".

①Except as otherwise provided, the provisions of the New Act relating to fixed assets tax apply to fixed assets tax for fiscal year 1988 and subsequent fiscal years, and with respect to fixed assets tax up to that for fiscal year 1987, the provisions then in force continue to govern.

②With respect to fixed assets tax imposed on the houses and depreciable assets prescribed in Article 15, paragraph (9) of the Supplementary Provisions of the Former Act that were acquired during the period from January 2, 1985 to January 1, 1987, the provisions then in force continue to govern.

③With respect to fixed assets tax imposed on the machinery and other production equipment prescribed in Article 15, paragraph (24) of the Supplementary Provisions of the Former Act that was acquired by March 31, 1987, the provisions then in force continue to govern.

④The provisions of Article 15-3, paragraphs (2), (4), (6) and (9) of the Supplementary Provisions of the New Act apply to fixed assets tax for fiscal year 1989 and subsequent fiscal years.

For fixed assets tax for fiscal year 1988 only, with respect to fixed assets tax imposed on land to which the provisions of Article 18, paragraph (1), Article 19, paragraph (1) or Article 19-4 of the Supplementary Provisions of the New Act apply, the mayor of the municipality may substitute, for the inspection of the fixed assets tax ledger under Article 415 of the New Act, notification to the owner of that land of the amounts prescribed in the items of Article 28, paragraph (1) of the Supplementary Provisions of the New Act and the comparison-based tax base of that paragraph registered in the land tax ledgers, etc. pursuant to the provisions of that paragraph, and of the amounts prescribed in the items of paragraph (2) of that Article registered in the land tax ledgers, etc. pursuant to the provisions of that paragraph. In this case, for the application of Article 417, paragraph (1) of the New Act as applied with terms replaced pursuant to the provisions of Article 22, paragraph (1) of the Supplementary Provisions of the New Act, and of Article 432, paragraph (1) of the New Act, to the comparison-based tax base of Article 28, paragraph (1) of the Supplementary Provisions of the New Act for that land, in Article 417, paragraph (1) of the New Act as applied with terms replaced pursuant to the provisions of Article 22, paragraph (1) of the Supplementary Provisions of the New Act, "that, on or after the day on which the fixed assets tax ledger was made available for inspection pursuant to the provisions of Article 415, paragraph (1), the registration of the price, etc. of fixed assets (including the comparison-based tax base of Article 28, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this paragraph) has not been made, or the registered price, etc." is deemed to be replaced with "that, on or after the day on which notification of the comparison-based tax base of Article 28, paragraph (1) of the Supplementary Provisions was given pursuant to the provisions of Article 5 of the Supplementary Provisions of the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located (Act No. 6 of 1988), the comparison-based tax base of that paragraph pertaining to that notification", "the price or the comparison-based tax base of that paragraph" is deemed to be replaced with "the comparison-based tax base of that paragraph", and "the price, etc." is deemed to be replaced with "the comparison-based tax base of that paragraph"; and in Article 432, paragraph (1) of the New Act, "during the period from the first day of the inspection period under Article 415, paragraph (1) (including the case under Article 419, paragraph (3)) until 10 days after the last day thereof, or Article 417, paragraph (1)" is deemed to be replaced with "on the day on which notification of the comparison-based tax base of Article 28, paragraph (1) of the Supplementary Provisions was received pursuant to the provisions of Article 5 of the Supplementary Provisions of that Act, or Article 417, paragraph (1) as applied with terms replaced pursuant to the provisions of Article 5 of the Supplementary Provisions of that Act".

The provisions of Article 489, paragraph (1) of the New Act apply to electricity tax to be imposed on electricity used on or after June 1, 1988 (for electricity tax subject to special collection, that relating to charges to be collected on or after that date), and with respect to electricity tax imposed on electricity used before that date (for electricity tax subject to special collection, that relating to charges collected, or that should have been collected, before that date), the provisions then in force continue to govern.

①The provisions of Article 602, paragraph (1), item (i) of the New Act (limited to the part relating to special land holding tax imposed on land) and the provisions of Article 31-3, paragraph (1) of the Supplementary Provisions of the New Act apply to special land holding tax imposed on land for fiscal year 1988 and subsequent fiscal years, and with respect to special land holding tax imposed on land up to that for fiscal year 1987, the provisions then in force continue to govern.

②The provisions of Article 602, paragraph (1), item (i) of the New Act (limited to the part relating to special land holding tax imposed on the acquisition of land) apply to special land holding tax to be imposed on acquisitions of land on or after the Effective Date, and with respect to special land holding tax imposed on acquisitions of land before the Effective Date, the provisions then in force continue to govern.

③With respect to special land holding tax imposed on an acquisition of land relating to the acquisition of land prescribed in Article 31-3, paragraph (3) of the Supplementary Provisions of the Former Act that was carried out by the day preceding the Effective Date, the provisions then in force continue to govern.

①The provisions of the New Act relating to business office tax on businesses (meaning the business office tax on businesses prescribed in Article 701-32, paragraph (1) of the New Act; the same applies hereinafter in this paragraph) apply to business office tax on businesses to be imposed on the business of corporations for business years ending on or after the Effective Date and on the business of individuals for years from 1988 onward (excluding the business of individuals abolished before the Effective Date), and with respect to business office tax on businesses imposed on the business of corporations for business years that ended before the Effective Date, and on the business of individuals for years before that year and the business of individuals for 1988 that was abolished before the Effective Date, the provisions then in force continue to govern.

②The provisions of the New Act relating to business office tax on new construction or extension (meaning the business office tax on new construction or extension prescribed in Article 701-32, paragraph (2) of the New Act; the same applies hereinafter in this paragraph) apply to business office tax on new construction or extension to be imposed on the new construction or extension, carried out on or after the Effective Date, of a business premises building (meaning the business premises building prescribed in Article 701-31, paragraph (1), item (vii) of the New Act; the same applies hereinafter in this paragraph), and with respect to business office tax on new construction or extension imposed on the new construction or extension of a business premises building carried out before the Effective Date, the provisions then in force continue to govern.

①The provisions of Article 703-4, paragraph (17) of the New Act apply to national health insurance tax for fiscal year 1988 and subsequent fiscal years, and with respect to national health insurance tax up to that for fiscal year 1987, the provisions then in force continue to govern.

②With respect to the reduction of national health insurance tax for fiscal year 1987 under the provisions of Article 703-5 of the Former Act as applied with terms replaced pursuant to the provisions of Article 33 of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.

With respect to the automobile tax for fiscal year 1987 imposed on a motor vehicle with electricity as its power source prescribed in Article 12-3, paragraph (1) of the Supplementary Provisions of the Former Act or a methanol motor vehicle prescribed in that paragraph, the provisions then in force continue to govern.

①Except as otherwise provided, the provisions of the New Act relating to city planning tax apply to city planning tax for fiscal year 1988 and subsequent fiscal years, and with respect to city planning tax up to that for fiscal year 1987, the provisions then in force continue to govern.

②With respect to city planning tax imposed on the houses prescribed in Article 15, paragraph (9) of the Supplementary Provisions of the Former Act that were acquired during the period from January 2, 1985 to January 1, 1987, the provisions then in force continue to govern.

③The provisions of Article 15-3, paragraphs (2), (4), (6) and (9) of the Supplementary Provisions of the New Act apply to city planning tax for fiscal year 1989 and subsequent fiscal years.

①The provisions of Article 37, paragraph (3) of the Supplementary Provisions of the New Act apply to corporate prefectural inhabitant tax or municipal inhabitant tax relating to business years ending on or after the Effective Date or to the period under Article 53, paragraph (4) or Article 321-8, paragraph (4) of the New Act, and with respect to corporate prefectural inhabitant tax or municipal inhabitant tax relating to business years that ended before the Effective Date or to those periods, the provisions then in force continue to govern.

②The provisions of Article 37, paragraph (4) of the Supplementary Provisions of the New Act apply to corporate enterprise tax for business years ending on or after the Effective Date and to corporate enterprise tax on liquidation income due to dissolution or merger on or after the Effective Date, and with respect to corporate enterprise tax for business years that ended before the Effective Date and enterprise tax on liquidation income due to dissolution or merger before the Effective Date, the provisions then in force continue to govern.

③The provisions of Article 37, paragraph (8) of the Supplementary Provisions of the New Act apply to automobile acquisition tax to be imposed on acquisitions of a motor vehicle on or after the Effective Date, and with respect to automobile acquisition tax imposed on acquisitions of a motor vehicle before the Effective Date, the provisions then in force continue to govern.

④The provisions of Article 37, paragraph (11) of the Supplementary Provisions of the New Act apply to electricity tax to be imposed on electricity used on or after January 1, 1990.

The provisions of Article 37, paragraph (2) of the Supplementary Provisions of the Former Act remain in force with respect to corporate prefectural inhabitant tax and municipal inhabitant tax relating to business years of the Incorporated Foundation International Science and Technology Exposition Association ending on or after the Effective Date or to the period under Article 53, paragraph (4) or Article 321-8, paragraph (4) of the New Act.

Beyond what is provided for in Article 2 of the Supplementary Provisions through the preceding Article, Transitional Measures necessary for the enforcement of this Act are specified by Cabinet Order.