①The provisions of Article 317-2, paragraph (1) of the New Act apply to individual municipal inhabitant tax for fiscal 2019 and subsequent fiscal years, and with regard to individual municipal inhabitant tax up to fiscal 2018, the provisions then in force continue to govern.

②Except 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.

③The provisions of Article 292, paragraph (1) of the New Act (limited to the part in item (iv) relating to the provisions of Article 42-12-6 of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) and Article 8, paragraph (15) of the Supplementary Provisions of the New Act (limited to the part relating to the provisions of Article 292, paragraph (1) of the New Act) apply to corporate municipal inhabitant tax for business years ending on or after the date of enforcement of the provisions listed in Article 1, item (xii) of the Supplementary Provisions, and with regard to corporate municipal inhabitant tax for business years that ended before that date, the provisions then in force continue to govern.

④The provisions of Article 292, paragraph (1) of the New Act (limited to the part in item (iv)-3 relating to the provisions of Article 68-15-7 of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) and Article 8, paragraph (16) of the Supplementary Provisions of the New Act (limited to the part relating to the provisions of Article 292, paragraph (1) of the New Act) apply to corporate municipal inhabitant tax for consolidated business years ending on or after the date of enforcement of the provisions listed in Article 1, item (xii) of the Supplementary Provisions, and with regard to corporate municipal inhabitant tax for consolidated business years that ended before that date, the provisions then in force continue to govern.

⑤For the purpose of applying the provisions of Article 292, paragraph (1), item (iv) of the New Act (including as applied with terms replaced pursuant to Article 8, paragraph (1) of the Supplementary Provisions of the New Act as replaced pursuant to Article 8, paragraph (2) of the Supplementary Provisions of the New Act) and item (iv)-3 of that paragraph during the period from the Effective Date to the day before the date of enforcement of the provisions listed in Article 1, item (xii) of the Supplementary Provisions, the phrase "Article 42-12-5, Article 42-12-6 (excluding paragraphs (1), (3), (4) and (7))" in Article 292, paragraph (1), item (iv), (a) of the New Act is deemed to be replaced with "Article 42-12-5", the phrase ", Article 42-12-5 and Article 42-12-6 (excluding paragraphs (1), (3), (4) and (7))" in (b) of that item is deemed to be replaced with "and Article 42-12-5", the phrase "Article 68-15-6, Article 68-15-7" in item (iv)-3 of that paragraph is deemed to be replaced with "Article 68-15-6", and the phrase "Article 42-12-6" in Article 8, paragraph (2) of the Supplementary Provisions of the New Act is deemed to be replaced with "Article 42-12-5".

⑥The provisions of Article 292, paragraph (1) of the New Act (limited to the part relating to item (xiv)) apply to corporate municipal inhabitant tax for business years beginning on or after the date of enforcement of the provisions listed in Article 1, item (iii) of the Supplementary Provisions and corporate municipal inhabitant tax for consolidated business years beginning on or after that date, and with regard to corporate municipal inhabitant tax for business years that began before that date and corporate municipal inhabitant tax for consolidated business years that began before that date, the provisions then in force continue to govern.

⑦In the case where the provisions of Article 292, paragraph (1) of the New Act (limited to the part relating to item (xiv)) apply pursuant to the provisions of the preceding paragraph, for the purpose of applying the provisions of Article 294, paragraph (5) of the New Act to a foreign corporation that had a former permanent establishment (meaning a foreign corporation prescribed in Article 292, paragraph (1), item (iii), (b) of the Local Tax Act that had, on the day before the date of enforcement of the provisions listed in Article 1, item (iii) of the Supplementary Provisions, a former permanent establishment (meaning a permanent establishment prescribed in Article 292, paragraph (1), item (xiv) of the Former Act) (limited to one that did not have anything falling under a permanent establishment prescribed in Article 292, paragraph (1), item (xiv) of the New Act)), the phrase "foreign corporation" in that paragraph is deemed to be replaced with "foreign corporation that had a former permanent establishment prescribed in Article 17, paragraph (7) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 3 of 2018)", and the phrase "permanent establishment" is deemed to be replaced with "permanent establishment prescribed in Article 292, paragraph (1), item (xiv) of the Local Tax Act prior to amendment by the provisions of Article 1 of that Act".

⑨In addition to what is provided for in the preceding two paragraphs, matters necessary for the application of the provisions concerning corporate municipal inhabitant tax in the case where the provisions of Article 292, paragraph (1) of the New Act (limited to the part pertaining to item (xiv)) apply pursuant to the provisions of paragraph (6), or in the case where the provisions of Article 2 of the New Corporation Tax Act (limited to the part pertaining to item (xii)-19) apply pursuant to the provisions of Article 21, paragraph (1) of the Supplementary Provisions of the Income Tax Act Amendment Act, are specified by Cabinet Order.

⑩The provisions of Article 321-8, paragraph (24) of the New Act apply to the amount to be deducted from the corporation tax levy amount pursuant to the provisions of that paragraph, relating to the credit-eligible amount equivalent to income tax, etc. prescribed in Article 321-8, paragraph (24) of the New Act relating to the amount subject to taxation, the partial amount subject to taxation or the financial subsidiary, etc. partial amount subject to taxation prescribed in Article 66-7, paragraph (4) of the New Act on Special Measures Concerning Taxation for a business year beginning on or after the Effective Date of a foreign affiliated company prescribed in Article 66-6, paragraph (2), item (i) of the New Act on Special Measures Concerning Taxation pertaining to a domestic corporation prescribed in Article 321-8, paragraph (24) of the New Act, or relating to the individual credit-eligible amount equivalent to income tax, etc. prescribed in Article 321-8, paragraph (24) of the New Act relating to the individual amount subject to taxation, the individual partial amount subject to taxation or the individual financial subsidiary, etc. partial amount subject to taxation prescribed in Article 68-91, paragraph (4) of the New Act on Special Measures Concerning Taxation.

⑪The provisions of Article 321-8, paragraph (25) of the New Act apply to the amount to be deducted from the corporation tax levy amount pursuant to the provisions of that paragraph, relating to the credit-eligible amount equivalent to income tax, etc. prescribed in Article 321-8, paragraph (25) of the New Act relating to the amount subject to taxation, the partial amount subject to taxation or the financial-related corporation partial amount subject to taxation prescribed in Article 66-9-3, paragraph (4) of the New Act on Special Measures Concerning Taxation for a business year beginning on or after the Effective Date of a foreign affiliated corporation prescribed in Article 66-9-2, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to a domestic corporation prescribed in Article 321-8, paragraph (25) of the New Act, or relating to the individual credit-eligible amount equivalent to income tax, etc. prescribed in Article 321-8, paragraph (25) of the New Act relating to the individual amount subject to taxation, the individual partial amount subject to taxation or the individual financial-related corporation partial amount subject to taxation prescribed in Article 68-93-3, paragraph (4) of the New Act on Special Measures Concerning Taxation.

⑫The provisions of Article 327, paragraphs (2), (3), (5) and (6) of the New Act apply to delinquency charges pertaining to corporate municipal inhabitant tax for which the deadline for filing the return under paragraph (1) or (4) of that Article arrives on or after January 1, 2017.

The provisions of Article 292, paragraph (1) (limited to the part pertaining to items (iv) and (iv)-3) of the Local Tax Act after the amendment by the provisions set forth in Article 1, item (vi) of the Supplementary Provisions apply to corporate municipal inhabitant tax for business years ending on or after the date of enforcement of the provisions set forth in Article 1, item (vi) of the Supplementary Provisions and corporate municipal inhabitant tax for consolidated business years ending on or after that date, and the provisions then in force continue to govern corporate municipal inhabitant tax for business years that ended before that date and corporate municipal inhabitant tax for consolidated business years that ended before that date.

①The provisions of the Local Tax Act after the amendment by the provisions set forth in Article 1, item (ix) of the Supplementary Provisions that relate to individual municipal inhabitant tax apply to individual municipal inhabitant tax for fiscal 2021 and subsequent fiscal years, and the provisions then in force continue to govern individual municipal inhabitant tax for fiscal years through fiscal 2020.

②The provisions of the April 2020 New Act that relate to corporate municipal inhabitant tax apply to corporate municipal inhabitant tax for business years beginning on or after the date of enforcement of the provisions set forth in Article 1, item (vii) of the Supplementary Provisions and corporate municipal inhabitant tax for consolidated business years beginning on or after that date, and the provisions then in force continue to govern corporate municipal inhabitant tax for business years that began before that date and corporate municipal inhabitant tax for consolidated business years that began before that date.