Supplementary Provisions, Article 14Transitional Measures Concerning Special Provisions for Tokyo Metropolis

①The provisions of Article 734, paragraph (3) of the New Act apply to corporate Tokyo inhabitant tax for business years ending on or after the Effective Date or for the period under Article 321-8, paragraph (4) of the New Act as applied mutatis mutandis in that paragraph, and with regard to corporate Tokyo inhabitant tax for business years that ended before the Effective Date or for the period under that paragraph, the provisions then in force continue to govern.

②Notwithstanding the provisions of the preceding paragraph, where the deadline for filing the return under Article 321-8, paragraph (1) of the New Act as applied mutatis mutandis in Article 734, paragraph (3) of the New Act for a business year of a corporation ending on or after the Effective Date (limited to a return that a corporation obliged to submit a return relating to corporation tax pursuant to Article 71, paragraph (1) of the Corporation Tax Act (including the case where Article 72, paragraph (1) of that Act applies and the case where these provisions are applied mutatis mutandis pursuant to Article 145, paragraph (1) of that Act) is to submit by the deadline for filing that return pursuant to Article 321-8, paragraph (1) of the New Act as applied mutatis mutandis in Article 734, paragraph (3) of the New Act) falls before the Effective Date, the provisions then in force continue to govern with regard to the Tokyo inhabitant tax that the corporation paid, or should have paid, in relation to that return.