This Act comes into effect as of the day of promulgation and, except as otherwise specially provided in this Act, applies, with respect to the admission tax, amusement, eating and drinking tax, electricity and gas tax, mineral product tax, timber delivery tax, advertisement tax, bathing tax and customer attendant tax, from September 1, 1950 (for the electricity and gas tax subject to special collection, with respect to the portion relating to charges to be received on or after that date), and with respect to other local taxes, from the portion for fiscal year 1950, respectively; provided, however, that the provisions of Article 749, paragraphs (1) and (2) apply, in the case where there is a controlled amount under the provisions of the Price Control Ordinance (Imperial Ordinance No. 118 of 1946) for the charges of the business referred to in that paragraph, when that controlled amount has been revised on or after the first day of the business year that includes January 1, 1950 or January 1 of that year, from the portion for the business year that includes the time of the revision, or from the portion for fiscal year 1950 or fiscal year 1951, and when the time of the revision falls on or after April 1, 1949 and before the first day of the business year that includes January 1, 1950 or before January 1, 1950, from the portion for the business year that includes January 1 of that year, or to the portions for fiscal year 1950 and fiscal year 1951, respectively, and do not apply when that revision was not made on or after April 1, 1949 and before the first day of the business year that includes January 1, 1952 or before January 1 of that year.

①With respect to local taxes imposed, or that should have been imposed, under the provisions of the former Local Tax Act (for the enterprise tax on businesses conducted by corporations, the portion for business years up to and including the business year immediately preceding the business year that includes January 1, 1950; for the admission tax, as well as the mineral product tax, electricity and gas tax, timber delivery tax, amusement, eating and drinking tax and bathing tax and the surtaxes on these, as well as the slaughter tax, advertisement tax, customer attendant tax and employee tax, the portion up to and including August 31, 1950 (for the electricity and gas tax subject to special collection, the portion relating to charges received on or before that date)), notwithstanding the provisions of the preceding paragraph, the provisions of the former Local Tax Act continue to apply as before.

②With respect to the application or application mutatis mutandis of penal provisions to acts committed before the enforcement of this Act, the provisions then in force remain applicable.

①For the time being, the rate of 14.6 percent per annum and the rate of 7.3 percent per annum for delinquency charges prescribed in Article 56, paragraph (2), Article 64, paragraph (1), Article 71-12, paragraph (2), Article 71-13, paragraph (1), Article 71-33, paragraph (2), Article 71-34, paragraph (1), Article 71-53, paragraph (2), Article 71-54, paragraph (1), Article 72-44, paragraph (2), Article 72-45, paragraph (1), Article 72-53, paragraph (1), Article 73-32, paragraph (1), Article 74-21, paragraph (2), Article 74-22, paragraphs (1) and (2), Article 88, paragraph (2), Article 89, paragraph (1), Article 144-45, paragraph (2), Article 144-46, paragraph (1), Article 165, paragraphs (1) and (2), Article 196, paragraph (1), Article 277, paragraph (2), Article 280, paragraph (1), Article 321-2, paragraph (2), Article 321-12, paragraph (2), Article 326, paragraph (1), Article 328-10, paragraph (2), Article 328-13, paragraph (2), Article 368, paragraph (2) (including as applied mutatis mutandis pursuant to Article 745, paragraph (3)), Article 369, paragraph (1) (including as applied mutatis mutandis pursuant to Article 745, paragraph (1)), Article 457, paragraph (1), Article 481, paragraph (2), Article 482, paragraphs (1) and (2), Article 534, paragraph (2), Article 535, paragraph (1), Article 607, paragraph (2) (including as applied mutatis mutandis pursuant to Article 627), Article 608, paragraph (1) (including as applied mutatis mutandis pursuant to Article 627), Article 687, paragraph (2), Article 690, paragraph (1), Article 700-63, paragraph (1), Article 701-10, paragraph (2), Article 701-11, paragraph (1), Article 701-59, paragraph (2), Article 701-60, paragraph (1), Article 720, paragraph (2), Article 723, paragraph (1), Article 733-17, paragraph (2) and Article 733-20, paragraph (1) are, notwithstanding those provisions, where the special base rate for delinquency charges for each year (meaning the rate obtained by adding a rate of 1 percent per annum to the average lending rate (meaning the average lending rate prescribed in Article 93, paragraph (2) of the Act on Special Measures Concerning Taxation; the same applies in paragraphs (2) through (4)); the same applies hereinafter in this paragraph and paragraph (5)) is less than the rate of 7.3 percent per annum, during that year, in the case of the rate of 14.6 percent per annum, the rate obtained by adding the rate of 7.3 percent per annum to the special base rate for delinquency charges for that year, and in the case of the rate of 7.3 percent per annum, the rate obtained by adding the rate of 1 percent per annum to that special base rate for delinquency charges (where the rate so added exceeds the rate of 7.3 percent per annum, the rate of 7.3 percent per annum).

②For the time being, the rate of 7.3 percent per annum for delinquency charges prescribed in Article 65, paragraph (1), Article 72-45-2, paragraph (1) and Article 327, paragraph (1) is, notwithstanding those provisions, where the rate obtained by adding a rate of 0.5 percent per annum to the average lending rate for each year is less than the rate of 7.3 percent per annum, during that year, the rate so added for that year.

③For the time being, where the deferment special base rate (meaning the rate obtained by adding a rate of 0.5 percent per annum to the average lending rate) for the year that includes the period forming the basis for calculating the amount that is, or may be, exempted under the provisions of Article 15-9, paragraphs (1), (3) and (4) and Article 72-38-2, paragraphs (10) and (11) with respect to the delinquency charges prescribed in those provisions (hereinafter in this paragraph referred to as "delinquency charges on local taxes whose collection was deferred, etc.") is less than the rate of 7.3 percent per annum, in the application of those provisions to the delinquency charges on local taxes whose collection was deferred, etc. corresponding to the part of that period that is included in that year, the phrase "period (limited to the period for which the delinquency charges are calculated at the rate of 14.6 percent per annum)" in Article 15-9, paragraph (1) is deemed to be replaced with "period", and the phrase "one half of" in that paragraph is deemed to be replaced with "the portion exceeding the amount of the delinquency charges where the rate of those delinquency charges is the deferment special base rate (meaning the deferment special base rate prescribed in Article 3-2, paragraph (3) of the Supplementary Provisions) (referred to as the 'special delinquency charge amount' in paragraphs (3) and (4) and Article 72-38-2, paragraphs (10) and (11)) of"; the phrase "(limited to a period in which the delinquency charge is calculated at the rate of 14.6 percent per annum, and" in Article 15-9, paragraphs (3) and (4) is deemed to be replaced with "(", and the phrase "one half of" in those paragraphs is deemed to be replaced with "the portion exceeding the special delinquency charge amount of"; the phrase "period of deferral (limited to the period in which the delinquency charge is calculated at the rate of 14.6 percent per annum; the same applies in the following paragraph)" in Article 72-38-2, paragraph (10) is deemed to be replaced with "period of deferral", and the phrase "one half of" in that paragraph is deemed to be replaced with "the portion exceeding the special delinquency charge amount of"; and the phrase "one half of" in paragraph (11) of that Article is deemed to be replaced with "the portion exceeding the special delinquency charge amount of".

④For the time being, where the special base rate for interest on refund for each year (meaning the rate obtained by adding a rate of 0.5 percent per annum to the average lending rate) is less than the rate of 7.3 percent per annum, in the application of the provisions of Article 17-4, paragraph (1) to the interest on refund corresponding to the part of the period forming the basis for calculating the interest on refund prescribed in that paragraph that is included in that year, the phrase "rate of 7.3 percent per annum" in that paragraph is deemed to be replaced with "special base rate for interest on refund prescribed in Article 3-2, paragraph (4) of the Supplementary Provisions".

⑤In calculating the amounts of delinquency charges and interest on refund where any of the provisions of the preceding paragraphs applies, where the added rate prescribed in the preceding paragraphs (excluding the special base rate for delinquency charges) is a rate of less than 0.1 percent per annum, it is to be a rate of 0.1 percent per annum.

⑥In calculating the amounts of delinquency charges and interest on refund where any of the provisions of paragraphs (1) through (4) applies, where a fraction of less than one yen arises in an amount in the course of the calculation, it is to be rounded down.

For the time being, during the period specified by Cabinet Order as a period corresponding to the period prescribed in Article 66-3 of the Act on Special Measures Concerning Taxation, as provided by Cabinet Order, the rate of 7.3 percent per annum for delinquency charges prescribed in Article 65, paragraph (1), Article 72-45-2, paragraph (1) and Article 327, paragraph (1) is, notwithstanding those provisions and the provisions of paragraph (2) of the preceding Article, a rate fixed within the range of 12.775 percent per annum in accordance with an increase in the basic discount rate for commercial bills fixed pursuant to the provisions of Article 15, paragraph (1), item (i) of the Bank of Japan Act (Act No. 89 of 1997).

①For the time being, a prefecture is to deem a public interest corporation, etc. prescribed in Article 40, paragraph (3) of the Act on Special Measures Concerning Taxation that has been subject to the application of the latter part of that paragraph (including where it applies as deemed pursuant to the provisions of paragraphs (6) through (10) and paragraph (11) of that Article (including as applied mutatis mutandis pursuant to paragraph (12) of that Article; the same applies hereinafter in this paragraph); the same applies in the following paragraph) (including a corporation deemed to be a public interest corporation, etc. relating to a specified gift, etc. under the provisions of paragraphs (6) through (11) of that Article; the same applies in the following paragraph) to be an individual who made the gift or bequest prescribed in paragraph (3) of that Article, and to impose on it, as provided by Cabinet Order, the income levy of prefectural inhabitant tax relating to the amount of timber income, amount of capital gains or amount of miscellaneous income on the property prescribed in that paragraph (including assets deemed to be property relating to a specified gift, etc. under the provisions of paragraphs (6) through (11) of that Article; the same applies in the following paragraph).

②For the time being, a municipality is to deem a public interest corporation, etc. prescribed in Article 40, paragraph (3) of the Act on Special Measures Concerning Taxation that has been subject to the application of the latter part of that paragraph to be an individual who made the gift or bequest prescribed in that paragraph, and to impose on it, as provided by Cabinet Order, the income levy of municipal inhabitant tax relating to the amount of timber income, amount of capital gains or amount of miscellaneous income on the property prescribed in that paragraph.

③With regard to the application of the provisions of the Corporation Tax Act to a public interest corporation, etc. prescribed in the preceding two paragraphs that has been subject to the application of those provisions, the phrase "tax pertaining to corporation tax on a retirement pension fund" in Article 38, paragraph (2), item (ii) of that Act is deemed to be replaced with "tax pertaining to corporation tax on a retirement pension fund and tax under Article 3-2-4, paragraph (1) or (2) of the Supplementary Provisions of the Local Tax Act (limited to the prefectural inhabitant tax or municipal inhabitant tax in the case where the value of the property prescribed in those provisions that relates to that prefectural inhabitant tax or municipal inhabitant tax has been included in gross profits in calculating the amount of income for each business year of that public interest corporation, etc. prescribed in those provisions)".