Supplementary Provisions, Article 9Transitional Measures concerning Corporate Municipal Inhabitant Tax

①Except as otherwise provided, the provisions of the New Act relating to corporate municipal inhabitant tax apply to corporate municipal inhabitant tax for business years beginning on or after the Effective Date and corporate municipal inhabitant tax for consolidated business years beginning on or after the Effective Date, and with regard to corporate municipal inhabitant tax for business years that began before the Effective Date and corporate municipal inhabitant tax for consolidated business years that began before the Effective Date, the provisions then in force continue to govern.

②The provisions then in force continue to govern the per capita levy of corporate municipal inhabitant tax up to and including fiscal year 2007 imposed on an association or foundation that is not a corporation, as prescribed in Article 294, paragraph (1), item (iv) of the Former Act.

③The provisions then in force continue to govern the per capita levy of corporate municipal inhabitant tax up to and including fiscal year 2008 imposed on a corporation under Article 34 of the Former Civil Code prescribed in Article 296, paragraph (1), item (ii) of the Former Act (limited to one that does not conduct a profit-making business).

④The provisions of Article 312 of the New Act (limited to the part relating to the corporations listed in item (i), (a) of the table in paragraph (1) of that Article) apply to the per capita levy of corporate municipal inhabitant tax for fiscal year 2008 and thereafter, and the provisions then in force continue to govern the per capita levy of corporate municipal inhabitant tax up to and including fiscal year 2007 imposed on a public corporation, etc. listed in Article 312, paragraph (3), item (iii) of the Former Act.

⑤For the application of Article 312, paragraph (1) of the New Act during the period from the Effective Date to the day before the date specified in Article 1, item (vi) of the Supplementary Provisions, the phrase "(c) A general incorporated association (excluding one that falls under a non-profit-type corporation (meaning a non-profit-type corporation prescribed in Article 2, item (ix)-2 of the Corporation Tax Act; the same applies hereinafter in this item)) and a general incorporated foundation (excluding one that falls under a non-profit-type corporation) (d) A corporation other than a mutual company prescribed in the Insurance Business Act that has no amount of stated capital or amount of capital contributions (excluding the corporations listed in (a) through (c)) (e) A corporation with an amount of stated capital, etc. (excluding an incorporated administrative agency listed in Appended Table II of the Corporation Tax Act that does not conduct a profit-making business and the corporations listed in (d); the same applies hereinafter in this table) whose amount of stated capital, etc. is 10,000,000 yen or less, of which the total number of workers (including officers specified by Cabinet Order) at offices, places of business or dormitories, etc. located within the municipality (referred to as the "total number of workers" in the following items through item (ix) and in paragraph (5)) is 50 or less" in item (i) of the table in that paragraph is deemed to be replaced with "(c) A corporation other than a mutual company prescribed in the Insurance Business Act that has no amount of stated capital or amount of capital contributions (excluding the corporations listed in (a) and (b)) (d) A corporation with an amount of stated capital, etc. (excluding an incorporated administrative agency listed in Appended Table II of the Corporation Tax Act that does not conduct a profit-making business and the corporations listed in (c); the same applies hereinafter in this table) whose amount of stated capital, etc. is 10,000,000 yen or less, of which the total number of workers (including officers specified by Cabinet Order) at offices, places of business or dormitories, etc. located within the municipality (referred to as the "total number of workers" in the following items through item (ix) and in paragraph (5)) is 50 or less".

⑥The provisions of Article 321-11-2 or Article 321-11-3 of the New Act apply where an application under Article 321-11-2, paragraph (1) or Article 321-11-3, paragraph (1) of the New Act is made on or after the Effective Date.