Supplementary Provisions, Article 7

①The provisions of the Local Tax Act after amendment by the provisions set forth in Article 1, item (vii) of the Supplementary Provisions relating to individual prefectural inhabitant tax 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 Article 44-2 of the Local Tax Act after amendment by the provisions set forth in Article 1, item (ix) of the Supplementary Provisions (hereinafter referred to as the "January 2018 New Act") apply where collection of individual municipal inhabitant tax is deferred pursuant to Article 321-7-12, paragraph (1) of the January 2018 New Act on or after the date of enforcement of the provisions set forth in that item.

③Except as otherwise provided, the 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 set forth in Article 1, item (vi) of the Supplementary Provisions and corporate prefectural inhabitant tax for consolidated business years beginning on or after that day, and with regard to corporate prefectural inhabitant tax for business years that began before that day and corporate prefectural inhabitant tax for consolidated business years that began before that day, the provisions then in force continue to govern.

④The provisions of Article 53, paragraph (5), (7), (9), (10), (12), (13), (15) or (16) of the Local Tax Act after amendment by the provisions set forth in Article 1, item (ix)-2 of the Supplementary Provisions (referred to as the "April 2018 New Act" in Article 9, paragraph (2) and Article 16, paragraph (5) of the Supplementary Provisions) apply to the deficit before application of consolidated taxation or the disaster loss deficit before application of consolidated taxation prescribed in Article 53, paragraph (5) or (7) of the April 2018 New Act that arose in a business year beginning on or after the date of enforcement of the provisions set forth in that item, the deductible individually attributed tax amount prescribed in Article 53, paragraph (9) of the April 2018 New Act that arose in a consolidated business year beginning on or after that day (including an amount deemed to be a deductible individually attributed tax amount pursuant to Article 53, paragraph (10) of the April 2018 New Act), the deductible refunded corporation tax amount of a domestic corporation, the deductible refunded corporation tax amount pertaining to income attributable to a permanent establishment of a foreign corporation, or the deductible refunded corporation tax amount pertaining to income not attributable to a permanent establishment of a foreign corporation, prescribed in Article 53, paragraph (12) of the April 2018 New Act, that was refunded because the amount of deductible expenses exceeded the amount of gross profits in a business year beginning on or after that day (including an amount deemed to be the deductible refunded corporation tax amount of a domestic corporation, the deductible refunded corporation tax amount pertaining to income attributable to a permanent establishment of a foreign corporation, or the deductible refunded corporation tax amount pertaining to income not attributable to a permanent establishment of a foreign corporation pursuant to Article 53, paragraph (13) of the April 2018 New Act), or the deductible individually attributed refund tax amount prescribed in Article 53, paragraph (15) of the April 2018 New Act where the amount of deductible expenses exceeds the amount of gross profits in a consolidated business year beginning on or after that day (including an amount deemed to be a deductible individually attributed refund tax amount pursuant to Article 53, paragraph (16) of the April 2018 New Act), 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) or (7) of the Local Tax Act prior to amendment by the provisions set forth in that item (referred to as the "April 2018 Former Act" in Article 9, paragraph (2) and Article 16, paragraph (5) of the Supplementary Provisions) that arose in a business year beginning before the date of enforcement of the provisions set forth in that item, the deductible individually attributed tax amount prescribed in Article 53, paragraph (9) of the April 2018 Former Act that arose in a consolidated business year beginning before that day (including an amount deemed to be a deductible individually attributed tax amount pursuant to Article 53, paragraph (10) of the April 2018 Former Act), the deductible refunded corporation tax amount of a domestic corporation, the deductible refunded corporation tax amount pertaining to income attributable to a permanent establishment of a foreign corporation, or the deductible refunded corporation tax amount pertaining to income not attributable to a permanent establishment of a foreign corporation, prescribed in Article 53, paragraph (12) of the April 2018 Former Act, that was refunded because the amount of deductible expenses exceeded the amount of gross profits in a business year beginning before that day (including an amount deemed to be the deductible refunded corporation tax amount of a domestic corporation, the deductible refunded corporation tax amount pertaining to income attributable to a permanent establishment of a foreign corporation, or the deductible refunded corporation tax amount pertaining to income not attributable to a permanent establishment of a foreign corporation pursuant to Article 53, paragraph (13) of the April 2018 Former Act), or the deductible individually attributed refund tax amount prescribed in Article 53, paragraph (15) of the April 2018 Former Act where the amount of deductible expenses exceeds the amount of gross profits in a consolidated business year beginning before that day (including an amount deemed to be a deductible individually attributed refund tax amount pursuant to Article 53, paragraph (16) of the April 2018 Former Act), the provisions then in force continue to govern.

⑤The provisions of Article 55-2, paragraphs (2) and (4) and Article 55-4, paragraphs (2) and (4) of the 2016 New Act apply to the deferral of collection under Article 55-2, paragraph (1) or Article 55-4, paragraph (1) of the 2016 New Act applied for on or after the date of enforcement of the provisions set forth in Article 1, item (vi) of the Supplementary Provisions, and with regard to the deferral of collection under Article 55-2, paragraph (1) or Article 55-4, paragraph (1) of the 2016 Former Act applied for before that day, the provisions then in force continue to govern.