Supplementary Provisions

This Act comes into effect as of April 1, 1968; provided, however, that the provisions amending Article 114-5 and Article 489, paragraphs (1) and (2), and the provisions of Article 8 and Article 12, paragraph (1) of the Supplementary Provisions come into effect as of June 1, 1968, and the provisions amending the provisions concerning automobile acquisition tax and the provisions of Articles 15, 19 and 20 of the Supplementary Provisions come into effect as of July 1, 1968.

The provisions of Article 15-4-2 of the Local Tax Act as amended (hereinafter referred to as the "New Act") apply to corporate prefectural inhabitant tax or municipal inhabitant tax relating to a return under paragraph (1), item (i) of that Article filed on or after April 1, 1968 (hereinafter referred to as the "Effective Date") or a reassessment under paragraph (1), item (ii) of that Article received on or after that date, or corporate enterprise tax relating to an amended return under paragraph (1), item (iii) of that Article filed on or after that date.

The provisions of Article 20-4-2, paragraph (1) of the New Act apply to local tax finalized on or after the Effective Date, the provisions of Article 20-4-2, paragraph (4) of the New Act apply to expenses for the delinquent tax collection procedure collected on or after that date, and the provisions of Article 20-4-2, paragraph (5) of the New Act (including as applied mutatis mutandis under Article 20-4-2, paragraph (7) of the New Act) apply to delinquency charge paid or remitted on or after that date, additional charge for understatement, additional charge for failure to file or substantial additional charge finalized on or after that date, or interest on refund relating to refunds concerning overpayments or payments by mistake and other local government levies for which a decision to disburse for refund is made, or appropriation is carried out, on or after that date.

Except as otherwise provided, the provisions of the New Act relating to additional charge for failure to file apply to additional charge for failure to file finalized on or after the Effective Date.

①The provisions of Article 25, paragraph (1), item (ii) of the New Act apply to corporate prefectural inhabitant tax for which the return due date under Article 53, paragraph (6) of the Local Tax Act prior to amendment (hereinafter referred to as the "Former Act") arrives on or after the Effective Date, and the provisions then in force continue to govern corporate prefectural inhabitant tax for which that return due date arrived before that date.

②The provisions of Article 53, paragraph (5) of the Former Act remain in force with respect to the calculation of the corporation tax amount that is the tax base of the corporation tax levy of a corporation prescribed in Article 53, paragraph (5) of the Former Act that received a refund of corporation tax amount under Article 81 of the Corporation Tax Act (including as applied mutatis mutandis under Article 145 of that Act) with respect to an amount of deficit arising in a business year that began before the Effective Date.

③Except as otherwise provided, the provisions of the New Act relating to individual prefectural inhabitant tax apply from individual prefectural inhabitant tax for fiscal year 1968, and the provisions then in force continue to govern individual prefectural inhabitant tax through fiscal year 1967.

④Appended Table 1 of the New Act applies to the calculation of the tax amount collected under Article 50-6 of the New Act (hereinafter in this paragraph referred to as the "tax amount collected by special collection") relating to severance pay or other such compensation prescribed in Article 50-2 of the New Act paid on or after the Effective Date, or the tax amount collected under Article 50-8 of the New Act (hereinafter in this paragraph referred to as the "ordinary collection tax amount") finalized on or after that date, and the provisions then in force continue to govern the calculation of the tax amount collected by special collection relating to that severance pay or other such compensation paid before that date or the ordinary collection tax amount finalized before that date.

①The provisions of Article 72-22, paragraph (5) of the New Act apply to corporate enterprise tax for business years beginning on or after the Effective Date 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 of corporations subject to enterprise tax on liquidation income and corporate enterprise tax 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 enterprise tax for business years that began before that date and corporate enterprise tax on liquidation income from dissolution or merger before that date.

②The provisions of the New Act relating to individual enterprise tax apply from individual enterprise tax for fiscal year 1968, and the provisions then in force continue to govern individual enterprise tax through fiscal year 1967.

①Except as otherwise provided, the provisions of the New Act relating to real property acquisition tax apply to real property acquisition tax on acquisitions of real property on or after the Effective Date, and the provisions then in force continue to govern real property acquisition tax on acquisitions of real property before that date.

②The provisions of Article 73-2, paragraph (2) of the New Act apply to the first transfer from a contractor to the person who placed the order after the new construction of a house prescribed in that paragraph, where that transfer is made on or after the Effective Date, and the provisions then in force continue to govern a transfer of that kind made before that date.

The provisions of Article 114-5, paragraphs (2) and (3) of the New Act apply to consumption tax on meals, drinks, etc. to be imposed on eating, drinking and lodging and other acts of use (meaning the other acts of use prescribed in Article 113, paragraph (1) of the New Act) on or after June 1, 1968, and the provisions then in force continue to govern consumption tax on meals, drinks, etc. to be imposed on those acts before that date.

①The provisions of Article 296, paragraph (1), item (ii) of the New Act apply to corporate municipal inhabitant tax for which the return due date under Article 321-8, paragraph (6) of the Former Act arrives on or after the Effective Date, and the provisions then in force continue to govern corporate municipal inhabitant tax for which that return due date arrived before that date.

②The provisions of Article 321-8, paragraph (5) of the Former Act remain in force with respect to the calculation of the corporation tax amount that forms the tax base of the corporation tax levy of a corporation prescribed in that paragraph that has received a refund of corporation tax under the provisions of Article 81 of the Corporation Tax Act (including as applied mutatis mutandis pursuant to Article 145 of that Act) in respect of a deficit arising in a business year that began before the Effective Date.

③Except as otherwise specially provided, the provisions of the New Act relating to individual municipal inhabitant tax apply from individual municipal inhabitant tax for fiscal year 1968, and the provisions then in force continue to govern individual municipal inhabitant tax up to fiscal year 1967.

④Appended Table 2 of the New Act applies to the calculation of the tax amount collected under the provisions of Article 328-6 of the New Act in respect of severance pay or other such compensation prescribed in Article 328 of the New Act that is paid on or after the Effective Date (hereinafter in this paragraph referred to as the "tax amount collected by special collection") or the tax amount collected under the provisions of Article 328-13, paragraph (1) of the New Act that is finalized on or after that date (hereinafter in this paragraph referred to as the "ordinary collection tax amount"), and the provisions then in force continue to govern the calculation of the tax amount collected by special collection in respect of that severance pay or other such compensation paid before that date or of the ordinary collection tax amount finalized before that date.

①Except as otherwise specially provided, the provisions of the New Act relating to fixed assets tax apply from fixed assets tax for fiscal year 1968, and the provisions then in force continue to govern fixed assets tax up to fiscal year 1967.

②The provisions of Article 350, paragraphs (2) and (3) of the New Act apply from fixed assets tax for fiscal year 1969.

The provisions of Article 445-2 of the New Act apply from light motor vehicle tax for fiscal year 1968, and the provisions then in force continue to govern light motor vehicle tax up to fiscal year 1967.

①The provisions of Article 489, paragraphs (1) and (2) of the New Act apply to electricity and gas tax on electricity used on or after June 1, 1968 (for electricity and gas tax subject to special collection, that relating to charges to be collected on or after that date), and the provisions then in force continue to govern electricity and gas tax on electricity used before that date (for electricity and gas tax subject to special collection, that relating to charges collected, or that should have been collected, before that date).

②The provisions of Article 490-2, paragraph (1) of the New Act apply to electricity and gas tax on gas used on or after the Effective Date (for electricity and gas tax subject to special collection, that relating to charges to be collected on or after that date), and the provisions then in force continue to govern electricity and gas tax on gas used before that date (for electricity and gas tax subject to special collection, that relating to charges collected, or that should have been collected, before that date).

The provisions of Article 702, paragraph (2) of the New Act and paragraph (57) of the Supplementary Provisions of the New Act apply from city planning tax for fiscal year 1968, and the provisions then in force continue to govern city planning tax up to fiscal year 1967.

The provisions of Article 703-3, paragraphs (2) and (6) of the New Act apply from national health insurance tax for fiscal year 1968, and the provisions then in force continue to govern national health insurance tax up to fiscal year 1967.

A prefecture that, at the time of the enforcement of the provisions of the New Act relating to automobile acquisition tax, is imposing, based on the provisions of the Former Act, a non-statutory ordinary tax on the acquirer on the acquisition of a motor vehicle (hereinafter in this Article referred to as "automobile acquisition tax as a non-statutory ordinary tax") may not impose automobile acquisition tax as a non-statutory ordinary tax on or after July 1, 1968; provided, however, that this does not apply to automobile acquisition tax as a non-statutory ordinary tax that should have been imposed before that date.

With regard to the application of penal provisions to acts committed before this Act comes into effect and to acts committed after this Act comes into effect that relate to local taxes for which the provisions then in force are to continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.

Beyond what is provided for in each of the preceding Articles, Transitional Measures necessary for the enforcement of this Act are specified by Cabinet Order.