Supplementary Provisions

This Act comes into effect on the date of promulgation; provided, however, that the portions relating to light oil delivery tax (excluding Article 11 of the Supplementary Provisions) come into effect on the date specified by Cabinet Order within the period up to June 1, 1956.

Except as otherwise specially provided in these Supplementary Provisions, the provisions of the Local Tax Act as amended by this Act (hereinafter referred to as the "New Act") apply as follows: the portions relating to the per capita levy of corporate prefectural inhabitant tax and municipal inhabitant tax apply from the business year that includes April 1, 1956; the portions relating to the per capita levy of prefectural inhabitant tax and municipal inhabitant tax of associations or foundations that are not corporations but have a representative or administrator designated apply from fiscal year 1956; the portions relating to enterprise tax on business conducted by associations or foundations that are not corporations but have a representative or administrator designated apply from the portion for business years after the business years ending on or before March 31, 1956; and the portions relating to automobile tax, special collection of individual municipal inhabitant tax, and fixed assets tax apply from fiscal year 1956.

The provisions of Article 17, paragraph (2) and Article 47, paragraph (1) of the New Act also apply to local government levies relating to overpayment or payment by mistake before the date of enforcement of this Act (excluding the portion relating to the proviso to Article 1 of the Supplementary Provisions; the same applies hereinafter in Article 5 of the Supplementary Provisions).

The provisions of Article 72-14, paragraph (6), item (iii) of the New Act apply from enterprise tax for the business year that includes March 31, 1956.

The provisions of Articles 122-2 and 122-3 of the New Act apply from amusement, eating and drinking tax to be imposed on amusement, eating and drinking, and lodging, and other acts of use (meaning other acts of use prescribed in Article 113, paragraph (1) of the Local Tax Act) on or after the date of enforcement of this Act.

The provisions of Article 489, paragraphs (5) and (6) of the New Act apply from electricity and gas tax imposed on electricity or gas used on or after April 1, 1956.

The designation of primary distributors under Article 700-2, paragraph (1), item (ii) of the New Act, the designation of special collection agents for light oil delivery tax under Article 700-11, paragraph (1) of the New Act, the registration of special collection agents for light oil delivery tax and the issuance of certificates under Article 700-12, paragraphs (1) and (2) of the New Act, the issuance of tax exemption certificates under Article 700-15, paragraphs (1) and (2) of the New Act, and the questioning, inspection or sampling by officials of the Local Autonomy Agency under Article 700-25 of the New Act may be carried out even before the date of enforcement of the portions relating to light oil delivery tax. In this case, the provisions of Article 700-13, paragraph (1), item (i) and paragraph (2), Article 700-18, Article 700-19, paragraphs (1) and (3), and Article 700-26 of the New Act are to apply.

When the portions of this Act relating to light oil delivery tax are enforced, if a seller who is not a special collection agent for light oil delivery tax prescribed in Article 700-11, paragraph (1) of the New Act possesses one kiloliter or more of light oil, the seller is deemed to have taken delivery of light oil from a contracted dealer on the date of enforcement of those portions, and the New Act is applied.

①In the case referred to in the preceding Article, light oil delivery tax is to be collected by the method of filing and payment, and the seller must, within 15 days from the date of enforcement of the portions of this Act relating to light oil delivery tax, submit to the prefectural governor of the prefecture in which the seller's office or place of business is located a return stating the tax base quantity and tax amount of light oil delivery tax relating to the possession of the light oil that is deemed to have been delivered by a contracted dealer under the provisions of the preceding Article, and other matters specified by the Prefectural Ordinance of that prefecture, and pay the declared tax amount to that prefecture.

②If the amount of light oil delivery tax in the case referred to in the preceding paragraph exceeds the amount specified by Cabinet Order, the prefectural governor may, as provided by Cabinet Order, upon application by the seller, grant a deferral of collection, for a period not exceeding three months, for the portion of that tax amount exceeding the amount specified by Cabinet Order. In this case, if the prefectural governor finds it necessary, the governor may take security from the seller.

③The provisions of Article 16-3, paragraphs (3) through (6) and Article 16-4, paragraphs (2) through (5) of the New Act apply mutatis mutandis where a taxpayer who has been granted a deferral of collection under the provisions of the preceding paragraph provides security, and where that taxpayer does not pay by the due date for payment the local government levies for which the deferral of collection was granted. In this case, the phrase "the preceding two paragraphs" in Article 16-3, paragraph (3) of the same Act is deemed to be replaced with "Article 13, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act (Act No. 81 of 1956)", the phrase "paragraphs (1) and (2)" in paragraph (6) of that Article is deemed to be replaced with "Article 13, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act", the phrase "where a person who has been granted a deferral of collection under the provisions of Article 16-2 does not pay or remit by the due date for payment the local government levies for which the deferral of collection was granted, or where collection is made under the provisions of the preceding paragraph" in Article 16-4, paragraph (2) of the same Act is deemed to be replaced with "where a person who has been granted a deferral of collection under the provisions of Article 13, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act does not pay by the due date for payment the local government levies for which the deferral of collection was granted", and the phrase "Article 16-2" in paragraphs (4) and (5) of that Article is deemed to be replaced with "Article 13, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act".

④Where the prefectural governor has granted a deferral of collection under the provisions of paragraph (2), the governor is to exempt the portion, corresponding to the period for which the deferral of collection was granted, of the delinquency charges and delinquency additional charges relating to the tax amount for which collection was deferred.

For local tax imposed, or that should have been imposed, under the provisions of the Local Tax Act before amendment, the provisions then in force continue to govern.

In addition to what is provided in the preceding 13 Articles, necessary Transitional Measures concerning the enforcement of this Act are specified by Cabinet Order.

The provisions of paragraph (11) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act (Act No. 95 of 1954), as amended by the provisions of the preceding Article, apply from enterprise tax for business years beginning with the business year that includes April 1, 1954.