Supplementary Provisions

This Act comes into effect as of the date of promulgation; provided, however, that the provisions amending Article 490-2, paragraph (1) come into effect on May 1, 1970, and the provisions amending Article 42, paragraph (3), Article 489, paragraphs (1) and (2), Article 700-3, paragraph (3) and Article 31 of the Supplementary Provisions come into effect on June 1 of the same year.

①Except as otherwise specially provided, the provisions of the Local Tax Act after the amendment (hereinafter referred to as the "New Act") relating to individual prefectural inhabitant tax (excluding the provisions relating to the income levy imposed pursuant to the provisions of Article 50-2 of the New Act) apply from individual prefectural inhabitant tax for fiscal year 1970, and the provisions then in force continue to govern individual prefectural inhabitant tax up to fiscal year 1969.

②The provisions of Article 42, paragraph (3) of the New Act apply to local government levies relating to individual prefectural inhabitant tax for which there was payment or remittance on or after June 1, 1970.

③Appended Table 1 of the New Act applies to the calculation of the tax amount collected under the provisions of Article 50-6 of the New Act in respect of severance pay or other such compensation prescribed in Article 50-2 of the New Act that is paid on or after the day on which this Act comes into effect (hereinafter referred to as 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 50-8 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.

④The provisions of Article 23, paragraph (1), item (iv) of the Local Tax Act prior to the amendment (hereinafter referred to as 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 prefectural inhabitant tax on a corporation that, pursuant to the provisions of Articles 11 and 12 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 38 of 1970), is to be governed by the provisions of Article 42-3, Article 42-4 or Article 42-5 of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) prior to amendment by that Act (hereinafter referred to as the "Act on Special Measures Concerning Taxation Before the Amendment").

⑤The provisions of Article 51, paragraph (1) of the New Act apply to corporate prefectural inhabitant tax for business years ending on or after May 1, 1970 and to corporate prefectural inhabitant tax relating to the corporation tax amount on liquidation income arising from dissolution or merger on or after that date (including corporate prefectural inhabitant tax relating to the corporation tax amount for a business year in liquidation of a corporation subject to corporation tax on liquidation income and the corporation tax amount payable upon a partial distribution of residual assets; the same applies hereinafter in this paragraph), and the provisions then in force continue to govern corporate prefectural inhabitant tax for business years that ended before that date and corporate prefectural inhabitant tax relating to the corporation tax amount on liquidation income arising from dissolution or merger before that date.

①The provisions of the proviso to Article 72-14, paragraph (1) of the New Act apply to the calculation of income for each business year for business years beginning on or after April 1, 1970, and the provisions then in force continue to govern the calculation of income for each business year for business years that began before that date; provided, however, that the provisions of the proviso to Article 72-14, paragraph (1) of the Former Act remain in force with respect to the calculation of income for each business year that forms the tax base of enterprise tax on a corporation that, pursuant to the provisions of Article 14, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, is to be governed by the provisions of Article 56 of the Act on Special Measures Concerning Taxation Before the Amendment.

②The provisions of Article 72-48, paragraph (4), item (iii) of the New Act apply to corporate enterprise tax for business years ending on or after the Effective Date and to corporate enterprise tax on liquidation income arising from dissolution or merger on or after that date (including corporate enterprise tax for a business year in liquidation and corporate enterprise tax payable upon a partial distribution of residual assets; the same applies hereinafter in this paragraph), and the provisions then in force continue to govern corporate enterprise tax for business years that ended before that date and corporate enterprise tax on liquidation income arising from dissolution or merger before that date.

③The provisions of Article 72-18, paragraphs (1) and (2) of the New Act apply from individual enterprise tax for fiscal year 1970, and the provisions then in force continue to govern individual enterprise tax up to fiscal year 1969.

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

①Except as otherwise specially provided, the provisions of the New Act relating to individual municipal inhabitant tax (excluding the provisions relating to the income levy imposed pursuant to the provisions of Article 328 of the New Act) apply from individual municipal inhabitant tax for fiscal year 1970, and the provisions then in force continue to govern individual municipal inhabitant tax up to fiscal year 1969.

②The provisions of the proviso to Article 321-3, paragraph (2) of the Former Act remain in force with respect to individual municipal inhabitant tax for fiscal year 1970.

③Appended 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.

④The provisions of Article 292, paragraph (1), item (iv) 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 municipal inhabitant tax on a corporation that, pursuant to the provisions of Articles 11 and 12 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, is to be governed by the provisions of Article 42-3, Article 42-4 or Article 42-5 of the Act on Special Measures Concerning Taxation Before the Amendment.

⑤The provisions of Article 314-6, paragraph (1) of the New Act apply to corporate municipal inhabitant tax for business years ending on or after May 1, 1970 and to corporate municipal inhabitant tax relating to the corporation tax amount on liquidation income arising from dissolution or merger on or after that date (including corporate municipal inhabitant tax relating to the corporation tax amount for a business year in liquidation of a corporation subject to corporation tax on liquidation income and the corporation tax amount payable upon a partial distribution of residual assets; the same applies hereinafter in this paragraph), and the provisions then in force continue to govern corporate municipal inhabitant tax for business years that ended before that date and corporate municipal inhabitant tax relating to the corporation tax amount on liquidation income arising from dissolution or merger 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 1970, and the provisions then in force continue to govern fixed assets tax up to fiscal year 1969.

②The provisions of Article 349-3, paragraph (2) of the New Act relating to structures prescribed in that paragraph that were laid for the purpose of moving railway tracks underground or elevating them, and the provisions of Article 349-3, paragraph (13) and Article 349-3, paragraph (17) of the New Act, apply, from fixed assets tax for fiscal year 1970, to structures prescribed in those provisions that were laid, constructed or installed on or after January 2, 1969.

③The provisions of Article 349-3, paragraph (13) of the Former Act remain in force with respect to fixed assets tax imposed on structures prescribed in that paragraph that were constructed during the period up to January 1, 1969.

④The provisions of Article 349-3, paragraph (17) of the New Act also apply, from fixed assets tax for fiscal year 1970, to structures prescribed in that paragraph that were installed on or before January 1, 1969. In this case, the tax base of fixed assets tax imposed on those structures is to be, where the number obtained by subtracting from 10 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 the structure was installed (if that date is January 1, the year that includes that date) through fiscal year 1969 (hereinafter in this paragraph referred to as the "number of remaining years") exceeds five, an amount equivalent to 1/3 of the price of the structure for the fiscal years in excess of five from fiscal year 1970 and an amount equivalent to 2/3 of the price of the structure for the following five fiscal years, and where the number of remaining years is five or less, an amount equivalent to 2/3 of the price of the structure for as many fiscal years from fiscal year 1970 as that number.

⑤The provisions of Article 349-3, paragraph (17) of the Former Act remain in force with respect to fixed assets tax up to fiscal year 1978 imposed on structures prescribed in that paragraph that were laid during the period up to January 1, 1969.

①The provisions of Article 489, paragraphs (1) and (2) 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 used on or after June 1, 1970 (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 electricity or gas used on or after May 1, 1970 (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).

The provisions of Article 700-3, paragraph (3) of the New Act apply to light oil delivery tax on consumption in the case where, on or after June 1, 1970, the owner of a motor vehicle consumed hydrocarbon oil prescribed in that paragraph as fuel for the internal combustion engine of a motor vehicle, and the provisions then in force continue to govern light oil delivery tax on that consumption made before that date.

The provisions of Article 734, paragraph (3) of the New Act apply to corporate Tokyo inhabitant tax for business years ending on or after May 1, 1970 and to corporate Tokyo inhabitant tax relating to the corporation tax amount on liquidation income arising from dissolution or merger on or after that date (including corporate Tokyo inhabitant tax relating to the corporation tax amount for a business year in liquidation of a corporation subject to corporation tax on liquidation income and the corporation tax amount payable upon a partial distribution of residual assets; the same applies hereinafter in this Article), and the provisions then in force continue to govern corporate Tokyo inhabitant tax for business years that ended before that date and corporate Tokyo inhabitant tax relating to the corporation tax amount on liquidation income arising from dissolution or merger before that date.

The provisions of Article 36 of the Supplementary Provisions of the New Act also apply to national health insurance tax for fiscal year 1970 in the case where the provisions of Article 34 or 35 of the Supplementary Provisions of the New Act, as applied pursuant to the provisions of Article 15 of the Supplementary Provisions of the Act Partially Amending the Local Tax Act (Act No. 16 of 1969), are applicable to the householder or to an insured person under National Health Insurance who belongs to that household. In this case, the phrase "fiscal year 1971" in Article 36 of the Supplementary Provisions of the New Act is deemed to be replaced with "fiscal year 1970".

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.