Supplementary Provisions, Article 14Transitional Measures Concerning Special Provisions for Tokyo Metropolis

①The provisions of Article 734, paragraph (3) of the New Act apply to corporate Tokyo inhabitant tax relating to business years ending on or after the Effective Date or to the period under Article 321-8, paragraph (5) of the New Act as applied mutatis mutandis in that paragraph, and for corporate Tokyo inhabitant tax relating to business years ending before the Effective Date or the period referred to in that paragraph, the provisions then in force continue to govern.

②Where the deadline for filing the return under Article 321-8, paragraph (1) of the New Act as applied mutatis mutandis in Article 734, paragraph (3) of the New Act, for a business year of a corporation ending on or after the Effective Date (limited to that relating to a return under Article 71, paragraph (1) of the Corporation Tax Act (including cases where Article 72, paragraph (1) of that Act applies, and cases where these provisions are applied mutatis mutandis under Article 145, paragraph (1) of that Act)), is before the Effective Date, then, notwithstanding the provisions of the preceding paragraph, the provisions then in force continue to govern the Tokyo inhabitant tax that the corporation paid, or should have paid, as Tokyo inhabitant tax relating to that return.