Supplementary Provisions

This Act comes into effect as of April 1, 1964; provided, however, that the provisions amending the provisions concerning consumption tax on meals, drinks, etc. in Article 1 come into effect as of July 1, 1964, and the provisions of Article 2 and Articles 3, 10, 22, 25, 27 and 28 of the Supplementary Provisions come into effect as of April 1, 1965.

The provisions of Article 24-5, paragraph (1), item (iii) of the Local Tax Act as amended by Article 1 (hereinafter referred to as the "New Act") apply from individual prefectural inhabitant tax for fiscal year 1964, and the provisions then in force continue to govern individual prefectural inhabitant tax through fiscal year 1963.

The provisions of Article 32, paragraph (7) of the Local Tax Act as amended by Article 2 (hereinafter referred to as the "1965 Act") apply from individual prefectural inhabitant tax for fiscal year 1965, and the provisions then in force continue to govern individual prefectural inhabitant tax through fiscal year 1964.

The provisions of Article 72-18, paragraphs (1) and (3) of the New Act apply from individual enterprise tax for fiscal year 1964, and the provisions then in force continue to govern individual enterprise tax through fiscal year 1963.

①The provisions of Article 72-22, paragraph (1), item (ii) and paragraph (3), and Article 72-48, paragraph (1) of the New Act apply from corporate enterprise tax for the business year that includes the date of enforcement of this Act and corporate enterprise tax on liquidation income from dissolution or merger on or after that date (including corporate enterprise tax for business years in liquidation and corporate enterprise tax to be paid upon the distribution of part of residual assets; the same applies hereinafter), and the provisions then in force continue to govern corporate enterprise tax for each business year through the business year immediately preceding the business year that includes that date and corporate enterprise tax on liquidation income from dissolution or merger before that date.

②Where the business year of a corporation that includes the date of enforcement of this Act exceeds six months, if the time limit under the proviso to Article 72-26, paragraph (1) or Article 72-27, paragraph (1) of the Former Act relating to the enterprise tax for that business year is before that date, the provisions then in force continue to govern the enterprise tax filed and paid, or that should have been filed and paid, by that time limit.

The provisions of Article 73-14, paragraph (1), Article 73-15-2, paragraph (1) or Article 73-24, paragraph (1) of the New Act apply to the case where real property is acquired on or after January 1, 1964.

The provisions of the New Act concerning individual municipal inhabitant tax apply from individual municipal inhabitant tax for fiscal year 1964, and the provisions then in force continue to govern individual municipal inhabitant tax through fiscal year 1963.

The provisions of the 1965 Act concerning individual municipal inhabitant tax apply from individual municipal inhabitant tax for fiscal year 1965, and the provisions then in force continue to govern individual municipal inhabitant tax through fiscal year 1964.

The provisions of Article 348, paragraph (2) of the New Act apply from fixed assets tax for fiscal year 1964, and the provisions then in force continue to govern fixed assets tax through fiscal year 1963.

The provisions of Article 349-3, paragraph (15) of the New Act apply to the machinery and facilities, etc. prescribed in that paragraph that are newly established on or after January 2, 1963, and the provisions of paragraph (16) of that Article apply to the vehicles prescribed in that paragraph that are acquired on or after that date, in each case from fixed assets tax for fiscal year 1964.

The provisions of Article 465 of the New Act apply to manufactured tobacco sold to retailers or directly to consumers for domestic consumption on or after April 1, 1964, and for the portion relating to before that date, the provisions then in force continue to govern.

The provisions of Article 490 of the New Act apply from the portion on or after April 1, 1964 (for electricity and gas tax subject to special collection, the portion relating to charges to be collected on or after that date), and for the portion up to March 31 of that year (for electricity and gas tax subject to special collection, the portion relating to charges to be collected on or before that date), the provisions then in force continue to govern.

Where, before the enforcement of this Act, a person other than a contracted dealer or primary distributor (hereinafter referred to as a "seller, etc.") has taken delivery of light oil from a contracted dealer or primary distributor, or a contracted dealer has done so from another contracted dealer, and, after the enforcement of this Act, has received delivery of that light oil from, or removed it from, a storage facility or handling facility owned or managed by a contracted dealer or primary distributor (hereinafter referred to as a "storage facility, etc."), that delivery or removal is deemed to be taking delivery of light oil from a contracted dealer or primary distributor prescribed in Article 700-3 of the New Act, and the provisions of the New Act (excluding Article 700-5, items (ii) and (iii)) apply. The rate of light oil delivery tax in this case is 2,500 yen per kiloliter, notwithstanding Article 700-7 of the New Act.

Where, before the enforcement of this Act, a contracted dealer or primary distributor has been transferred light oil on which light oil delivery tax was imposed, or should have been imposed, under the provisions of the Former Act, and, after the enforcement of this Act, has transferred that light oil (excluding light oil taxed under the provisions of the preceding Article), that contracted dealer or primary distributor is deemed to be a seller, etc. and that transfer is deemed to be taking delivery of light oil from a contracted dealer or primary distributor, and the provisions of the New Act (excluding Article 700-5, items (ii) and (iii)) apply. The rate of light oil delivery tax in this case is 2,500 yen per kiloliter, notwithstanding Article 700-7 of the New Act.

Where, at the time of enforcement of this Act, the quantity of light oil that a seller other than a contracted dealer or primary distributor (hereinafter referred to as a "retailer") owns at a storage facility, etc. managed by a seller, etc., or has been entrusted to keep by a person other than a contracted dealer, primary distributor or retailer, together with the quantity of light oil stated on the tax exemption certificates referred to in the following Article, is one kiloliter or more within the same prefecture, the retailer is deemed to have taken delivery of light oil from a contracted dealer or primary distributor on the date of enforcement of this Act, and the provisions of the New Act (excluding Article 700-5, item (iii)) apply. The rate of light oil delivery tax in this case is 2,500 yen per kiloliter, notwithstanding Article 700-7 of the New Act.

Where a retailer who, before the enforcement of this Act, received tax exemption certificates from users of tax-exempt light oil and delivered tax-exempt light oil possesses those tax exemption certificates at the time of enforcement of this Act, and the quantity of tax-exempt light oil stated on those certificates, together with the quantity of light oil referred to in the preceding Article, is one kiloliter or more within the same prefecture, the retailer is deemed to have taken delivery, from a contracted dealer or primary distributor on the date of enforcement of this Act, of light oil in a quantity corresponding to the quantity of tax-exempt light oil stated on those certificates, and the provisions of the New Act apply. The rate of light oil delivery tax in this case is 2,500 yen per kiloliter, notwithstanding Article 700-7 of the New Act.

①In the cases of the preceding three Articles, light oil delivery tax is to be collected by the method of filing and payment, and a contracted dealer, primary distributor or retailer on whom light oil delivery tax is imposed under those provisions must, within one month from the date of enforcement of this Act (in the case of Article 18 of the Supplementary Provisions, the date on which the contracted dealer or primary distributor made the transfer), submit a return stating the tax base quantity of light oil delivery tax, the tax amount and other matters specified by the Prefectural Ordinance of that prefecture to the prefectural governor of the prefecture in which is located the office or place of business that directly manages that light oil of the contracted dealer, primary distributor or retailer (in the case of the preceding Article, the office or place of business that possesses those tax exemption certificates), and pay the declared tax amount to that prefecture.

②If the amount of light oil delivery tax in the case of the preceding paragraph exceeds 30,000 yen, the prefectural governor may, upon application by the contracted dealer, primary distributor or retailer, defer collection for a period not exceeding three months. In this case, if the prefectural governor finds it necessary, the governor may take security from the contracted dealer, primary distributor or retailer.

③The provisions of Articles 15-2 and 16 and Article 16-5, paragraphs (1), (2) and (4) of the New Act apply mutatis mutandis to the case of the preceding paragraph.

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

⑤No registration tax is imposed on registration relating to the acquisition of a mortgage on security taken under the provisions of paragraph (2).

The provisions of Article 703-3, paragraphs (5) through (8) and Article 706-2, paragraph (1) of the 1965 Act apply from national health insurance tax for fiscal year 1965, and for national health insurance tax up to fiscal year 1964, the provisions then in force continue to govern.

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

In addition to what is provided in the preceding 23 Articles, necessary Transitional Measures concerning the enforcement of this Act are specified by Cabinet Order.

The provisions of Article 52, paragraphs (1) through (3) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act as amended by the provisions of Article 4 apply from corporate enterprise tax for the business year that includes the date of enforcement of this Act, and for corporate enterprise tax for each business year up to the business year immediately preceding the business year that includes that date, the provisions then in force continue to govern.