Supplementary Provisions, Article 3Transitional Measures Concerning Prefectural Inhabitant Tax

①Except as otherwise specially provided, the provisions of the New Act concerning individual prefectural inhabitant tax apply to individual prefectural inhabitant tax for fiscal year 2004 and thereafter, and for individual prefectural inhabitant tax up to fiscal year 2003, the provisions then in force continue to govern.

②The provisions of Article 24-5 of the New Act, and Article 4-2 and Article 35-2 (excluding paragraph (9), item (i)) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal year 2005 and thereafter, and for individual prefectural inhabitant tax up to fiscal year 2004, the provisions then in force continue to govern.

③The provisions of Article 23 (excluding paragraph (1), item (iv)), Article 34 and Article 45-2, paragraph (1), item (v) of the New Act, and Article 4, paragraph (7), item (i), Article 33-3, paragraph (3), item (i), Article 34, paragraph (3), item (i), Article 35-2, paragraph (9), item (i) and Article 35-4, paragraph (2), item (i) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal year 2006 and thereafter, and for individual prefectural inhabitant tax up to fiscal year 2005, the provisions then in force continue to govern.

④The provisions of Article 4 (excluding paragraph (7), item (i)) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax pertaining to transfers of the houses, or land or rights on land, prescribed in Article 41-5, paragraph (7), item (i) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) as amended by the provisions of Article 7 of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004) (hereinafter in this Article and Article 9 of the Supplementary Provisions referred to as the "New Act on Special Measures Concerning Taxation") that fall under the transferred assets prescribed in that item that a person liable for the income levy makes on or after January 1, 2004, and for individual prefectural inhabitant tax pertaining to transfers of the houses, or land or rights on land, prescribed in Article 41-5, paragraph (3), item (i) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 7 of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004) (hereinafter in this Article and Article 9 of the Supplementary Provisions referred to as the "Former Act on Special Measures Concerning Taxation") that fall under the transferred assets prescribed in that item that a person liable for the income levy made before that date, the provisions then in force continue to govern.

⑤The provisions of Article 5-3, paragraph (1) of the Supplementary Provisions of the New Act apply where, on or after the Effective Date, the facts prescribed in Article 4-2, paragraph (9) and Article 4-3, paragraph (10) of the New Act on Special Measures Concerning Taxation arise with respect to specified dividends, etc. (meaning the specified dividends, etc. prescribed in Article 23, paragraph (1), item (xv) of the New Act; the same applies hereinafter in this paragraph), and where the facts prescribed in Article 4-2, paragraph (9) or Article 4-3, paragraph (10) of the Former Act on Special Measures Concerning Taxation arose with respect to specified dividends, etc. before the Effective Date, the provisions then in force continue to govern.

⑥The provisions of Article 34 (excluding paragraph (3), item (i)) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax pertaining to transfers of the land, etc. or buildings, etc. prescribed in Article 31, paragraph (1) of the New Act on Special Measures Concerning Taxation that a person liable for the income levy makes on or after January 1, 2004, and for individual prefectural inhabitant tax pertaining to transfers of the land, etc. or buildings, etc. prescribed in Article 31, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a person liable for the income levy made before that date, the provisions then in force continue to govern.

⑦The provisions of Article 34-2 of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax pertaining to transfers that a person liable for the income levy makes on or after January 1, 2004 and that fall under 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 for individual prefectural inhabitant tax pertaining to transfers that a person liable for the income levy made before that date and that fall under 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 (hereinafter referred to as the "Former Act") 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.

⑧The provisions of Article 35 of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax pertaining to transfers of the land, etc. or buildings, etc. prescribed in Article 32, paragraph (1) of the New Act on Special Measures Concerning Taxation that a person liable for the income levy makes on or after January 1, 2004, and for individual prefectural inhabitant tax pertaining to transfers of the land, etc. or buildings, etc. prescribed in Article 32, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a person liable for the income levy made before that date, the provisions then in force continue to govern.

⑨The provisions of Article 35-3, paragraph (8) of the Supplementary Provisions of the New Act apply to the transfer of specified shares of a specified small or medium-sized company prescribed in that paragraph that a person liable for the income levy makes on or after the Effective Date (for those provided for in Article 37-13, paragraph (1), items (ii) and (iii) of the New Act on Special Measures Concerning Taxation, limited to those acquired by payment on or after the Effective Date), and for the transfer of specified shares prescribed in Article 35-3, paragraph (8) of the Supplementary Provisions of the Former Act that a person liable for the income levy made before the Effective Date, the provisions then in force continue to govern.

⑩For individual prefectural inhabitant tax for fiscal year 2004 only, with regard to the deadline for filing a return concerning prefectural inhabitant tax for that fiscal year for a person to whom Article 9, paragraph (9) of the Supplementary Provisions applies, the phrase "March 15" in Article 45-2, paragraph (1) of the New Act is deemed to be replaced with "April 30, 2004".

⑪For individual prefectural inhabitant tax for fiscal year 2005 only, with regard to the application of the provisions of Article 38 of the New Act to a wife who has her domicile within the municipality in which her husband has his domicile and who earns her living together with the husband who, as of January 1, 2005, has a domicile within the prefecture and thereby bears the tax liability for the per capita levy, the phrase "1,000 yen" in that Article is deemed to be replaced with "500 yen".

⑫With regard to the application of the provisions of Article 4-2 of the Supplementary Provisions of the New Act, for individual prefectural inhabitant tax for fiscal year 2005 only, the phrase "item (viii)" in paragraph (7), item (i) of that Article is deemed to be replaced with "item (viii), item (x)".

⑬Except as otherwise provided, the portion of the provisions of the New Act concerning corporate prefectural inhabitant tax applies to corporate prefectural inhabitant tax for business years beginning on or after the Effective Date, corporate prefectural inhabitant tax for consolidated business years beginning on or after the Effective Date, and corporate prefectural inhabitant tax for calculation periods beginning on or after the Effective Date, and the provisions then in force continue to govern corporate prefectural inhabitant tax for business years ending before the Effective Date, corporate prefectural inhabitant tax for consolidated business years ending before the Effective Date, and corporate prefectural inhabitant tax for calculation periods ending before the Effective Date.

⑭The provisions of Article 53, paragraphs (6), (8), (11), (12), (15), (16), (19) or (20) of the New Act apply to the deficit before application of consolidated taxation or the disaster loss deficit before application of consolidated taxation under paragraph (6) of that Article that arose in a business year beginning on or after April 1, 2001, the deductible individually attributed tax amount under paragraph (11) of that Article that arose in a consolidated business year beginning on or after that date, the deductible refunded corporation tax amount under paragraph (15) of that Article for which a refund was received because the amount of deductible expenses came to exceed the amount of gross profits in a business year or calculation period beginning on or after that date, or the deductible individually attributed refund tax amount under paragraph (19) of that Article in the case where the amount of deductible expenses exceeds the amount of gross profits in a consolidated business year beginning on or after that date, and the provisions then in force continue to govern the deficit before application of consolidated taxation or the disaster loss deficit before application of consolidated taxation under Article 53, paragraph (6) of the Former Act that arose in a business year beginning before that date, the deductible individually attributed tax amount under paragraph (11) of that Article that arose in a consolidated business year beginning before that date, the deductible refunded corporation tax amount under paragraph (15) of that Article for which a refund was received because the amount of deductible expenses came to exceed the amount of gross profits in a business year or calculation period beginning before that date, or the deductible individually attributed refund tax amount under paragraph (19) of that Article in the case where the amount of deductible expenses exceeds the amount of gross profits in a consolidated business year beginning before that date.