Supplementary Provisions, Article 7Transitional Measures Concerning Municipal Inhabitant Tax

①The provisions of Article 314-2, paragraph (3) of the New Act, Article 3-3, paragraphs (3) and (4) of the Supplementary Provisions of the New Act, and Article 35-2 of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal year 1986 and subsequent fiscal years, and for individual municipal inhabitant tax for fiscal years up to and including fiscal year 1985, the provisions then in force continue to govern.

②For the deduction under Article 313, paragraph (8) of the Former Act concerning the amount of net loss that formed the basis for calculating the amount of income tax for which a refund was received as prescribed in Article 4, paragraph (2) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.

③In the case of having capital gains prescribed in Article 41-9, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) prior to its amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Income Tax Act (Act No. 7 of 1985) that remains in force pursuant to the provisions of Article 12, paragraph (1) of the Supplementary Provisions of that Act, with respect to the extension of the due date for payment of individual municipal inhabitant tax for fiscal years up to and including fiscal year 1986, the provisions of Article 35-2-2 of the Supplementary Provisions of the Former Act remain in force. In this case, the term "agricultural production corporation" in the heading of that Article is deemed to be replaced with "former agricultural production corporation", and in paragraphs (1) and (2) of that Article, the phrase "Act on Special Measures Concerning Taxation" is deemed to be replaced with "the Act on Special Measures Concerning Taxation prior to its amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Income Tax Act (Act No. 7 of 1985) that remains in force pursuant to the provisions of Article 12, paragraph (1) of the Supplementary Provisions of that Act".

④If a person who had been subject to Article 35-2-2, paragraph (1) of the Supplementary Provisions of the Former Act that remains in force pursuant to the provisions of the preceding paragraph, or a person who by December 31, 1985 contributed the farmland, etc. prescribed in Article 35-3, paragraph (1), item (i) of the Supplementary Provisions of the Former Act to an agricultural production corporation prescribed in Article 2, paragraph (3) of the Cropland Act (Act No. 229 of 1952) prior to its amendment by the provisions of Article 3 of the Act Partially Amending the Agricultural Co-operatives Act, etc., and Other Matters (Act No. 63 of 2015) (excluding a person who, before the Effective Date, submitted the return under Article 317-2, paragraph (1) of the Former Act for the fiscal year that includes April 1 of the year following the year including the day of that contribution), dies, the provisions of Article 35-3 of the Supplementary Provisions of the Former Act remain in force. In this case, the term "agricultural production corporation" in the heading of that Article is deemed to be replaced with "former agricultural production corporation", in paragraph (1), item (i) of that Article the phrase "Article 2, paragraph (7) of the Cropland Act" is deemed to be replaced with "Article 2, paragraph (3) of the Cropland Act (Act No. 229 of 1952) prior to its amendment by the provisions of Article 3 of the Act Partially Amending the Agricultural Co-operatives Act, etc., and Other Matters (Act No. 63 of 2015)", the phrase "Act on Special Measures Concerning Taxation" is deemed to be replaced with "the Act on Special Measures Concerning Taxation prior to its amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Income Tax Act (Act No. 7 of 1985) that remains in force pursuant to the provisions of Article 12, paragraph (1) of the Supplementary Provisions of that Act", and in paragraph (4) of that Article the phrase "Article 327" is deemed to be replaced with "Article 326", and the phrase "Article 35-3, paragraph (1) of the Supplementary Provisions" is deemed to be replaced with "Article 35-3, paragraph (1) of the Supplementary Provisions of the Local Tax Act prior to its amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located (Act No. 14 of 1986) that remains in force pursuant to the provisions of Article 7, paragraph (4) of the Supplementary Provisions of that Act".

⑤The provisions of Article 296, paragraph (1), item (ii) of the New Act apply to corporate municipal inhabitant tax for business years ending on or after the Effective Date, and for corporate municipal inhabitant tax for business years that ended before the Effective Date, the provisions then in force continue to govern.