Supplementary Provisions, Article 2Application of Provisions on Prefectural Inhabitant Tax

①The provisions of the Local Tax Act after the amendment (hereinafter referred to as the "New Act") relating to individual prefectural inhabitant tax apply from individual prefectural inhabitant tax for fiscal year 1977, and the provisions then in force continue to govern individual prefectural inhabitant tax up to fiscal year 1976.

②The provisions of Article 52, paragraph (1) of the New Act apply to corporate prefectural inhabitant tax for business years ending on or after April 1, 1977 (hereinafter referred to as the "Effective Date") or for the period under Article 53, paragraph (5) of the New Act, and the provisions then in force continue to govern corporate prefectural inhabitant tax for business years that ended before the Effective Date or for the period under that paragraph.

③In the case where the deadline for filing the return under Article 53, paragraph (1) of the New Act for a business year of a corporation ending on or after the Effective Date (limited to that relating to the return under Article 71, paragraph (1) of the Corporation Tax Act (Act No. 34 of 1965) (including the case where Article 72, paragraph (1) of that Act applies and the case where these provisions are applied mutatis mutandis pursuant to Article 145, paragraph (1) of that Act)) falls before the Effective Date, notwithstanding the provisions of the preceding paragraph, the provisions then in force continue to govern prefectural inhabitant tax that the corporation paid, or should have paid, as the prefectural inhabitant tax relating to that return.