Supplementary Provisions, Article 12Transitional Measures Concerning the International Garden and Greenery Exposition

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.