Supplementary Provisions

This Act comes into effect as of the date of promulgation; provided, however, that the provisions in Article 1 amending Article 42, paragraph (3) of the Local Tax Act and the provisions amending the provisions concerning residential land development tax come into effect on June 1, 1969, and the provisions amending Article 114-4, Article 114-5, paragraph (1), Article 115 and Article 129, paragraph (3) of that Act come into effect on October 1 of the same year.

The provisions of Article 15-9, paragraph (3) of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") apply to the calculation of the amount of delinquency charges for the period during which seizure is made or security is provided on or after the day on which this Act comes into effect (hereinafter referred to as the "Effective Date").

The provisions of Article 17-4 of the New Act apply to the amount to be added to an overpayment or payment by mistake for which expenditure for a refund is determined, or which is appropriated, on or after the Effective Date; provided, however, that the provisions then in force continue to govern the calculation of all or part of that amount to be added that corresponds to a period before that date.

The provisions of Article 17-5, paragraph (3) of the New Act apply to local government levies relating to corporate prefectural inhabitant tax, corporate municipal inhabitant tax and corporate enterprise tax for which the statutory payment due date prescribed in that paragraph arrives on or after the Effective Date, and the provisions then in force continue to govern local government levies relating to corporate prefectural inhabitant tax, corporate municipal inhabitant tax and corporate enterprise tax for which that statutory payment due date arrived before that date.

The provisions of Article 19-3 of the Local Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") remain in force with respect to appeals against dispositions prescribed in Article 19 of the Former Act that were made before the Effective Date.

①Except as otherwise specially provided, the provisions of the New Act relating to requests for reassessment apply to requests for reassessment relating to local taxes for which the statutory payment due date under Article 20-9-3, paragraph (1) of the New Act (for corporate enterprise tax, the time limit under the provisions of Article 72-33-2, paragraph (1) of the Former Act) arrives on or after the Effective Date, and the provisions then in force continue to govern requests for reassessment relating to local taxes for which that statutory payment due date arrives before that date.

②The provisions of Articles 53-2 and 321-8-2 of the New Act apply where a national tax office has given the notice of reassessment prescribed in those provisions on or after the Effective Date.

①Except as otherwise specially provided, the provisions of the New Act relating to individual prefectural inhabitant tax apply from individual prefectural inhabitant tax for fiscal year 1969, and the provisions then in force continue to govern individual prefectural inhabitant tax up to fiscal year 1968.

②The provisions of Article 32, paragraph (8) of the New Act apply to the amount of net loss arising in each year on or after 1968, and the provisions then in force continue to govern the amount of net loss arising in each year on or before 1967.

①The provisions of Article 72-14, paragraph (1), proviso of the New Act apply to the calculation of income for each business year for business years ending on or after April 1, 1969, and the provisions then in force continue to govern the calculation of income for each business year for business years that ended before that date; provided, however, that the provisions of Article 72-14, paragraph (1), proviso of the Former Act remain in force with respect to the calculation of income for each business year for business years to which the provisions of Article 55, paragraph (3) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 15 of 1969), which are to remain in force pursuant to the provisions of Article 12, paragraph (2) of the Supplementary Provisions of that amending Act, apply.

②Except as otherwise specially provided, the provisions of the New Act relating to individual enterprise tax apply from individual enterprise tax for fiscal year 1969, and the provisions then in force continue to govern individual enterprise tax up to fiscal year 1968.

③The provisions of Article 72-17, paragraphs (6) and (10) of the New Act apply to the amount of loss arising in each year on or after 1968, and the provisions then in force continue to govern the amount of loss arising in each year on or before 1967.

①The 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 dwelling 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.

②The provisions of Article 73-14, paragraph (12) of the New Act apply to real property acquisition tax on the acquisition of a house on or after the Effective Date.

③The provisions of Article 11, paragraph (5) of the Supplementary Provisions of the New Act apply to real property acquisition tax on the acquisition of land on or after April 1, 1969.

The provisions of Article 114-4, Article 114-5, paragraph (1), Article 115 and Article 129, paragraph (3) of the New Act apply to consumption tax on meals, drinks, etc. to be imposed on amusement, 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 October 1, 1969, and the provisions then in force continue to govern consumption tax on meals, drinks, etc. to be imposed on those acts before that date.

①Except 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 1969, and the provisions then in force continue to govern individual municipal inhabitant tax up to fiscal year 1968.

②The provisions of Article 313, paragraph (8) of the New Act apply to the amount of net loss arising in each year on or after 1968, and the provisions then in force continue to govern the amount of net loss arising in each year on or before 1967.

③The provisions of Article 321-2, paragraph (3) of the New Act apply to delinquency charges relating to individual municipal inhabitant tax paid on or after the Effective Date.

④The provisions of Article 328-5, paragraph (3) of the New Act apply where remittances collected on or after the Effective Date are remitted, and the provisions then in force continue to govern remittances collected before that date. In this case, with regard to the application of the provisions of that paragraph to the remitting of remittances collected during the period from that date to May 31, 1969, the phrase "'file and pay in', and" in that paragraph is deemed to be replaced with "'file and pay in', 'June to November' with 'April to November', and".

①Except as otherwise specially provided, the provisions of the New Act relating to fixed assets tax apply from fixed assets tax for fiscal year 1969, and the provisions then in force continue to govern fixed assets tax up to fiscal year 1968.

②The provisions of Article 349-3, paragraph (22) of the New Act apply, from fixed assets tax for fiscal year 1969, to houses and depreciable assets prescribed in that paragraph that were constructed or installed on or after January 2, 1968.

③The provisions of Article 349-3, paragraph (22) of the New Act are to also apply to houses and depreciable assets prescribed in that paragraph that were constructed or installed on or before January 1, 1968. In this case, the tax base of fixed assets tax imposed on those houses and depreciable assets is to be 1/2 of the price of those houses and depreciable assets for as many fiscal years from fiscal year 1969 as the number obtained by subtracting from five the number of fiscal years from the fiscal year that includes April 1 of the year following the year that includes the date on which those houses and depreciable assets were constructed or installed (if that date is January 1, the year that includes that date) through fiscal year 1968.

The provisions of Article 490-2, paragraph (1) of the New Act and Article 31, paragraph (2) of the Supplementary Provisions of the New Act apply to electricity and gas tax on electricity or gas used on or after April 1, 1969 (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 or 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). In this case, with regard to the application of the provisions of Article 31, paragraph (2) of the Supplementary Provisions of the New Act to electricity and gas tax on electricity used during the period from that date to May 31 of the same year (for electricity and gas tax subject to special collection, that relating to charges to be collected during this period), the phrase "June 1, 1969" in that paragraph is deemed to be replaced with "April 1, 1969", and the phrase "4 percent" with "5 percent".

The provisions of Article 699-9 of the New Act apply to automobile acquisition tax on the acquisition of a motor vehicle on or after the Effective Date, and the provisions then in force continue to govern automobile acquisition tax on the acquisition of a motor vehicle before that date.

The provisions of Article 34 or 35 of the Supplementary Provisions of the New Act also apply, in a case where the provisions of Article 31 or 32 of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation, as applied pursuant to the provisions of Article 8 of the Supplementary Provisions of that amending Act, are applicable, to individual prefectural inhabitant tax and municipal inhabitant tax for the following fiscal year after the year in which they are applicable. In this case, the phrase "from fiscal year 1971" in Article 34, paragraph (1) or Article 35, paragraph (1) of the Supplementary Provisions of the New Act is deemed to be replaced with "from fiscal year 1970", and the phrase "for fiscal year 1971" with "for fiscal year 1970 and for fiscal year 1971".

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.

In addition to what is provided for in the preceding Articles, necessary transitional measures for the enforcement of the provisions of Article 1 are specified by Cabinet Order.