Supplementary Provisions, Article 4

①The provisions of Article 32, paragraph (11) of the Local Tax Act as amended by the provisions listed in Article 1, item (vii) of the Supplementary Provisions (referred to as the "2017 New Act" in Article 11, paragraph (1) of the Supplementary Provisions) apply to individual prefectural inhabitant tax for fiscal 2017 and subsequent fiscal years, and with regard to individual prefectural inhabitant tax up to fiscal 2016, the provisions then in force continue to govern.

②The provisions of the Local Tax Act as amended by the provisions listed in Article 1, item (viii) of the Supplementary Provisions (referred to as the "2018 New Act" in Article 11, paragraph (2) of the Supplementary Provisions) relating to individual prefectural inhabitant tax apply to individual prefectural inhabitant tax for fiscal 2018 and subsequent fiscal years, and with regard to individual prefectural inhabitant tax up to fiscal 2017, the provisions then in force continue to govern.

③The provisions of the 2016 New Act relating to corporate prefectural inhabitant tax apply to corporate prefectural inhabitant tax for business years beginning on or after the date of enforcement of the provisions listed in Article 1, item (vi) of the Supplementary Provisions and corporate prefectural inhabitant tax for consolidated business years beginning on or after that date, and with regard to corporate prefectural inhabitant tax for business years that began before that date and corporate prefectural inhabitant tax for consolidated business years that began before that date, the provisions then in force continue to govern.