Supplementary Provisions

①Of this Act, the provisions amending Article 303, Article 307, Article 310, Article 321-4, paragraph (1) and Article 321-5, paragraphs (1) and (2), and the provisions of paragraph (9) of the Supplementary Provisions, come into effect on January 1, 1954, and the other provisions (hereinafter referred to as the "other provisions") come into effect on the date of promulgation; of the other provisions, the provisions other than the provisions amending Article 9, Article 10, Article 15, Article 292, item (xi), Article 321-8, Article 321-13, Article 742-2 and Article 776-2 and the provisions of the Supplementary Provisions apply from local taxes for fiscal year 1953 (for the corporation tax levy of municipal inhabitant tax and enterprise tax on business conducted by corporations pertaining to the Fishing Vessel Insurance Central Association, from the business year that includes January 1, 1953).

③The provisions of Article 9, paragraphs (2) through (4) and Article 10, paragraphs (2) and (4) of the Local Tax Act after amendment apply to local taxes, remittances or local government levies pertaining to the corporation making a distribution or delivery of residual assets, or the decedent (including a universal testator; the same applies hereinafter in this paragraph), in the case where a distribution or delivery of residual assets or the commencement of inheritance has taken place after the enforcement of this Act (meaning the portion pertaining to the other provisions; the same applies hereinafter in this paragraph, the following paragraph, and paragraph (8) and paragraph (10) of the Supplementary Provisions), and for local taxes, remittances or local government levies pertaining to the corporation making a distribution or delivery of residual assets, or the decedent, in the case where a distribution or delivery of residual assets or the commencement of inheritance took place before the enforcement of this Act, the provisions then in force continue to govern.

④The provisions of Article 15, paragraph (3) of the Local Tax Act after amendment apply to local government levies for which a request for share distribution is pending as of the date of enforcement of this Act, and to local government levies for which a request for share distribution is made on or after the date of enforcement of this Act.

⑤The provisions of Article 292, item (xi), Article 321-8 and Article 321-13 of the Local Tax Act after amendment apply to the corporation tax levies whose due date for payment arrives on or after August 1, 1953.