Supplementary Provisions

①This Act comes into effect on the date of promulgation and, except as otherwise specially provided in this Act, applies from the business year that includes January 1, 1951 with respect to the portion of the amending provisions concerning municipal inhabitant tax that concerns the corporation tax levy and the portion of the amending provisions concerning enterprise tax that concerns enterprise tax on business conducted by corporations, and from local taxes for fiscal year 1951 with respect to the other portions; provided, however, that the portion of the amending provisions concerning fixed assets tax that concerns Article 389, paragraph (1) is to apply from fiscal year 1952.

③The provisions of Article 11-2 and Article 11-3 after amendment apply from local government levies whose due date for payment arrives after this Act comes into effect.

④The provisions of Article 15 after amendment apply from the determination of the order of priority in collection between national levies and local government levies for which delivery is being demanded under the provisions of the Local Tax Act before amendment at the time this Act comes into effect. In this case, the provisions of Article 15, paragraphs (4) and (5) after amendment apply, deeming the fee for demand of national tax to be expenses for the delinquent tax collection procedure of national tax.

⑦With regard to the application of the provisions of Article 16-4, paragraph (5) after amendment, the fee for demand of national tax under the provisions of the National Tax Collection Act prior to amendment by the Act Partially Amending the National Tax Collection Act (Act No. 78 of 1951) is deemed to be expenses for the delinquent tax collection procedure of national tax.

⑨With regard to the application of penal provisions to acts committed before this Act comes into effect, the provisions then in force continue to govern.