Supplementary Provisions, Article 6Transitional Measures Concerning Prefectural Inhabitant Tax

①The provisions of Article 32, paragraphs (8) and (9) of the New Act apply to individual prefectural inhabitant tax for fiscal 2012 and subsequent fiscal years, and with regard to individual prefectural inhabitant tax up to fiscal 2011, the provisions then in force continue to govern.

②With regard to the income levy relating to the separate taxation prescribed in Article 7, paragraph (1) of the Supplementary Provisions of the Former Act, on severance pay or other such compensation payable on or before December 31, 2012 (meaning severance pay or other such compensation prescribed in Article 50-2 of the Former Act), the provisions then in force continue to govern.

③Except as otherwise provided, the provisions of the New Act relating to corporate prefectural inhabitant tax apply to corporate prefectural inhabitant tax for business years beginning on or after the Effective Date and corporate prefectural inhabitant tax for consolidated business years beginning on or after the Effective Date, and with regard to corporate prefectural inhabitant tax for business years that began before the Effective Date and corporate prefectural inhabitant tax for consolidated business years that began before the Effective Date, the provisions then in force continue to govern.

④The provisions of Article 53, paragraphs (5), (7), (9), (10), (12), (13), (15) and (16) of the New Act apply to the deficit before application of consolidated taxation or the disaster loss deficit before application of consolidated taxation prescribed in paragraph (5) of that Article that arose in a business year ending on or after April 1, 2008, the deductible individually attributed tax amount prescribed in paragraph (9) of that Article that arose in a consolidated business year ending on or after that date, the deductible refunded corporation tax amount prescribed in paragraph (12) of that Article for which a refund was received because the amount of deductible expenses exceeded the amount of gross profits in a business year or calculation period ending on or after that date, or the deductible individually attributed refund tax amount prescribed in paragraph (15) of that Article in the case where the amount of deductible expenses exceeds the amount of gross profits in a consolidated business year ending on or after that date, and with regard to the deficit before application of consolidated taxation or the disaster loss deficit before application of consolidated taxation prescribed in Article 53, paragraph (5) of the Former Act that arose in a business year ending before that date, the deductible individually attributed tax amount prescribed in paragraph (9) of that Article that arose in a consolidated business year ending before that date, the deductible refunded corporation tax amount prescribed in paragraph (12) of that Article for which a refund was received because the amount of deductible expenses exceeded the amount of gross profits in a business year or calculation period ending before that date, or the deductible individually attributed refund tax amount prescribed in paragraph (15) of that Article in the case where the amount of deductible expenses exceeds the amount of gross profits in a consolidated business year ending before that date, the provisions then in force continue to govern.

⑤The provisions of Article 53, paragraph (28) of the New Act apply to corporate prefectural inhabitant tax of a corporation for which the deadline for filing the prefectural inhabitant tax return on the corporation tax levy amount referred to in paragraph (26) of that Article arrives on or after the Effective Date, and with regard to corporate prefectural inhabitant tax of a corporation for which that deadline for filing arrived before the Effective Date, the provisions then in force continue to govern.