Supplementary Provisions, Article 6

The provisions of Articles 72-114 through 72-116 of the New Local Tax Act as applied with terms replaced pursuant to the provisions of Article 9-15 of the Supplementary Provisions of the New Local Tax Act apply to the settlement or distribution of local consumption tax made on or after the Effective Date. In this case, where there is a payment of the paid amount of local consumption tax for which the provisions then in force are to continue to govern pursuant to the provisions of Article 2 of the Supplementary Provisions, then, for the application of those provisions, in Article 72-114, paragraph (1) of the New Local Tax Act as applied with terms replaced pursuant to the provisions of Article 9-15 of the Supplementary Provisions of the New Local Tax Act, the phrase "Article 72-103, paragraph (3)" is deemed to be replaced with "Article 72-103, paragraph (3) and Article 72-103, paragraph (3) of the Local Tax Act prior to amendment by Article 1 of the Act Partially Amending the Local Tax Act and the Local Allocation Tax Act to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 69 of 2012; hereinafter in this paragraph and paragraph (1) of the following Article referred to as the 'Local Tax Act Amendment Act') (hereinafter in this paragraph and paragraph (1) of the following Article referred to as the 'Former Local Tax Act') for which the provisions then in force are to continue to govern pursuant to Article 2 of the Supplementary Provisions of the Local Tax Act Amendment Act", the phrase "and the first sentence of Article 9-6, paragraph (3) of the Supplementary Provisions" with "and the first sentence of Article 9-6, paragraph (3) of the Supplementary Provisions and the first sentence of Article 9-6, paragraph (3) of the Supplementary Provisions of the Former Local Tax Act for which the provisions then in force are to continue to govern pursuant to Article 2 of the Supplementary Provisions of the Local Tax Act Amendment Act", the phrase "the second sentence of that paragraph" with "the second sentence of Article 9-6, paragraph (3) of the Supplementary Provisions and the second sentence of Article 9-6, paragraph (3) of the Supplementary Provisions of the Former Local Tax Act for which the provisions then in force are to continue to govern pursuant to Article 2 of the Supplementary Provisions of the Local Tax Act Amendment Act", and the phrase "the preceding Article, paragraph (1) and Article 9-14, paragraph (1) of the Supplementary Provisions" with "the preceding Article, paragraph (1) and Article 72-113, paragraph (1) of the Former Local Tax Act for which the provisions then in force are to continue to govern pursuant to Article 2 of the Supplementary Provisions of the Local Tax Act Amendment Act, and Article 9-14, paragraph (1) of the Supplementary Provisions and Article 9-14, paragraph (1) of the Supplementary Provisions of the Former Local Tax Act for which the provisions then in force are to continue to govern pursuant to Article 2 of the Supplementary Provisions of the Local Tax Act Amendment Act"; and in Article 72-115, paragraph (1) of the New Local Tax Act as applied with terms replaced pursuant to the provisions of Article 9-15 of the Supplementary Provisions of the New Local Tax Act, the phrase "Article 72-113, paragraph (1) and Article 9-14, paragraph (1) of the Supplementary Provisions" is deemed to be replaced with "Article 72-113, paragraph (1) and Article 72-113, paragraph (1) of the Former Local Tax Act for which the provisions then in force are to continue to govern pursuant to Article 2 of the Supplementary Provisions of the Local Tax Act Amendment Act, and Article 9-14, paragraph (1) of the Supplementary Provisions and Article 9-14, paragraph (1) of the Supplementary Provisions of the Former Local Tax Act for which the provisions then in force are to continue to govern pursuant to Article 2 of the Supplementary Provisions of the Local Tax Act Amendment Act".