Supplementary Provisions

This Act comes into effect on the date of promulgation; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:

With regard to local government levies to be paid or remitted before the day on which two months have elapsed from the date of enforcement of this Act, the provisions of Article 59, paragraph (1) of the Supplementary Provisions of the Local Tax Act as amended by the provisions of Article 1 apply, with the phrase "within the due date for payment of those local government levies" in that paragraph replaced with "until the day on which two months elapse from the date of enforcement of the Act Partially Amending the Local Tax Act, etc. (Act No. 26 of 2020) (hereinafter in this paragraph referred to as the 'Effective Date')" and the phrase "after the due date for payment of those local government levies" replaced with "on or after the day on which two months have elapsed from the Effective Date".

Where a person liable for the income levy of prefectural inhabitant tax has exercised, during the period from February 1, 2020 to the date specified by Cabinet Order, the right to claim a refund of admission fees, etc. prescribed in Article 5, paragraph (1) of the Act on Temporary Special Provisions for Acts concerning National Taxes to Respond to the Impact of Novel Coronavirus Disease, etc. (Act No. 25 of 2020) that arose due to the cancellation, etc. prescribed in that paragraph (referred to as "cancellation, etc." in the following Article) of a designated event prescribed in Article 5, paragraph (4) of that Act (referred to as "designated event" in the following Article) (hereinafter in this Article and the following Article referred to as the "right to claim a refund of admission fees, etc."), and has made a donation, within the period specified by Cabinet Order, to the person who made the refund pursuant to the exercise of that right, in an amount not exceeding the amount refunded, the provisions of Article 60, paragraphs (1) and (2) of the Supplementary Provisions of the Local Tax Act as amended by the provisions listed in Article 1, item (i) of the Supplementary Provisions (referred to as the "2021 New Act" in the following Article) may be applied, deeming that donation to be a waiver of all or part of the right to claim a refund of admission fees, etc. prescribed in Article 5, paragraph (1) of that Act (referred to as the "waiver of the right to claim a refund of admission fees, etc." in the following Article), and deeming the amount of the donation made to be the value of the right to claim a refund of admission fees, etc. for the portion waived.

Where a person liable for the income levy of municipal inhabitant tax has exercised, during the period from February 1, 2020 to the date specified by Cabinet Order, the right to claim a refund of admission fees, etc. that arose due to the cancellation, etc. of a designated event, and has made a donation, within the period specified by Cabinet Order, to the person who made the refund pursuant to the exercise of that right, in an amount not exceeding the amount refunded, the provisions of Article 60, paragraphs (3) and (4) of the Supplementary Provisions of the 2021 New Act may be applied, deeming that donation to be a waiver of the right to claim a refund of admission fees, etc., and deeming the amount of the donation made to be the value of the right to claim a refund of admission fees, etc. for the portion waived.

Beyond what is provided for in these Supplementary Provisions, the transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.