Supplementary Provisions, Article 8

Expenses specified by Cabinet Order that are required in fiscal year 1996 for the development of computer-based information processing systems and other preparations accompanying the State's carrying out of the assessment and collection, etc. of the cargo levy and transfer levy of local consumption tax together with the assessment and collection, etc. of consumption tax pursuant to the provisions of Chapter II, Section 3, Subsection 3 of the New Act and Articles 9-4 through 9-16 of the Supplementary Provisions of the New Act are to be borne by the prefectures as provided by Cabinet Order.