Supplementary Provisions, Article 11Application of Provisions on Municipal Inhabitant Tax

①The provisions of Article 312 of the New Act apply to corporate municipal inhabitant tax for business years ending on or after the Effective Date or for the period prescribed in Article 321-8, paragraph (6) of the New Act, and the provisions then in force continue to govern corporate municipal inhabitant tax for business years ending before that date or for the period prescribed in Article 321-8, paragraph (6) of the New Act.

②Where the deadline for filing the return under Article 321-8, paragraph (1) of the New Act (limited to one relating to the return under Article 71, paragraph (1) of the Corporation Tax Act (including as applied mutatis mutandis under Article 145, paragraph (1) of that Act); the same applies in paragraph (4)) for a business year of a corporation ending on or after the Effective Date is before the Effective Date, notwithstanding the provisions of the preceding paragraph, the provisions then in force continue to govern the municipal inhabitant tax paid, or that should have been paid, as the municipal inhabitant tax relating to that return of that corporation.

③The provisions of Article 321-8, paragraph (10) of the New Act apply to corporate municipal inhabitant tax for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporate municipal inhabitant tax for business years ending before that date.

④The provisions of Article 321-8, paragraph (12) of the New Act apply to corporate municipal inhabitant tax for which the deadline for filing the return under Article 321-8, paragraph (1) of the New Act arrives on or after the Effective Date, and the provisions then in force continue to govern corporate municipal inhabitant tax for which that deadline arrived before that date.

⑤The provisions of Article 321-13 of the New Act apply to corporate municipal inhabitant tax for business years ending on or after the Effective Date and corporate municipal inhabitant tax on the corporation tax amount relating to liquidation income from dissolution or merger on or after that date (including corporate municipal inhabitant tax on the corporation tax amount for business years in liquidation of corporations subject to corporation tax on liquidation income and on the corporation tax amount to be paid upon distribution of part of residual assets; the same applies in this paragraph), and the provisions then in force continue to govern corporate municipal inhabitant tax for business years ending before that date and corporate municipal inhabitant tax on the corporation tax amount relating to liquidation income from dissolution or merger before that date.

⑥The provisions of Article 321-12, paragraph (3) and Article 327, paragraph (2) of the New Act apply to delinquency charge on corporate municipal inhabitant tax paid on or after the Effective Date.

⑦Except as otherwise provided, the provisions of the New Act relating to individual municipal inhabitant tax apply from individual municipal inhabitant tax for fiscal year 1967, and the provisions then in force continue to govern individual municipal inhabitant tax through fiscal year 1966.

⑧The provisions of Article 321-5-2 of the New Act (including as applied mutatis mutandis under Article 328-5, paragraph (3) of the New Act) apply to the case of remitting the remittance prescribed in Article 321-5-2 of the New Act collected on or after the Effective Date, and the provisions then in force continue to govern that remittance collected before that date.