Supplementary Provisions

This Act comes into effect as of April 1, 1987; provided, however, that the provisions amending Article 489, paragraph (1) and Article 31 of the Supplementary Provisions, and the provisions of Article 5 of the Supplementary Provisions, come into effect as of June 1 of the same year, and the provisions amending the proviso to Article 72-14, paragraph (1) come into effect as of the date of enforcement of the provisions in Article 4 of the Act Partially Amending the Act on Health and Medical Services for the Aged, etc. (Act No. 106 of 1986) that add a section after Chapter III, Section 3 of the Act on Health and Medical Services for the Aged (Act No. 80 of 1982) (excluding the part pertaining to Article 46-2, paragraphs (5) and (6) of that Act).

①Except as otherwise provided, the provisions of the Local Tax Act after amendment (hereinafter referred to as the "New Act") relating to real property acquisition tax apply to real property acquisition tax to be imposed on acquisitions of real property on or after April 1, 1987 (hereinafter referred to as the "Effective Date"), and with respect to real property acquisition tax imposed on acquisitions of real property before the Effective Date, the provisions then in force continue to govern.

②The provisions of Article 10-2, paragraph (2) of the Supplementary Provisions of the New Act apply to real property acquisition tax to be imposed on the acquisition of land pertaining to a dwelling eligible for the special measure prescribed in Article 73-24, paragraph (1), item (iii) of the New Act that was newly constructed on or after April 1, 1986.

③The provisions of Article 10-2, paragraph (2) of the Supplementary Provisions of the Local Tax Act prior to amendment (hereinafter referred to as the "Former Act") remain in force with respect to real property acquisition tax imposed on the acquisition of land pertaining to a dwelling eligible for the special measure prescribed in Article 73-24, paragraph (1), item (iii) of the Former Act that was newly constructed on or before March 31, 1986. In this case, with respect to real property acquisition tax to be imposed on the acquisition of land pertaining to a dwelling eligible for the special measure under that item that was newly constructed during the period from April 1, 1985 to March 31, 1986, in Article 10-2, paragraph (2) of the Supplementary Provisions of the Former Act, "March 31, 1987" is deemed to be replaced with "March 31, 1988".

④The provisions of Article 11-4, paragraph (11) of the Supplementary Provisions of the New Act apply to real property acquisition tax to be imposed on the real property under that paragraph acquired by a person who has received a transfer of business in accordance with what is provided in the business alliance plan pertaining to the approval prescribed in that paragraph given on or after the Effective Date, and with respect to real property acquisition tax to be imposed on the real property under that paragraph acquired by a person who has received a transfer of business in accordance with what is provided in the business alliance plan pertaining to the approval prescribed in Article 11-4, paragraph (11) of the Supplementary Provisions of the Former Act given before the Effective Date, the provisions then in force continue to govern.

With respect to the automobile tax for fiscal year 1986 imposed on a motor vehicle with electricity as its power source prescribed in Article 12-3, paragraph (1) of the Supplementary Provisions of the Former Act or a methanol motor vehicle prescribed in that paragraph, the provisions then in force continue to govern.

①Except as otherwise provided, the provisions of the New Act relating to fixed assets tax apply to fixed assets tax for fiscal year 1987 and subsequent fiscal years, and with respect to fixed assets tax up to that for fiscal year 1986, the provisions then in force continue to govern.

②The provisions of Article 349-3, paragraph (1) of the New Act apply to fixed assets tax for fiscal year 1987 and subsequent fiscal years imposed on the depreciable assets prescribed in that paragraph newly put to use for a substation or power transmission facility on or after January 2, 1986, and with respect to fixed assets tax imposed on the depreciable assets prescribed in Article 349-3, paragraph (1) of the Former Act newly put to use for a substation or power transmission facility on or before January 1, 1986, the provisions then in force continue to govern.

③With respect to fixed assets tax imposed on the warehouses, etc. prescribed in Article 15, paragraph (4) of the Supplementary Provisions of the Former Act that were newly constructed or extended during the period from January 2, 1982 to January 1, 1986, the provisions then in force continue to govern.

④With respect to the application of the provisions of Article 15, paragraph (4) of the Supplementary Provisions of the New Act to fixed assets tax imposed on the storage tanks prescribed in that paragraph that were newly constructed or extended during the period from January 2 to December 31, 1986, in that paragraph, "(two-thirds of the price that is to be the tax base of the fixed assets tax on the machinery and equipment attached to the warehouse in the case of machinery and equipment attached to a warehouse, and three-fourths of the price that is to be the tax base of the fixed assets tax on the storage tank in the case of a storage tank)" is deemed to be replaced with "(in the case of a storage tank or machinery and equipment attached to a warehouse, two-thirds of the price that is to be the tax base of the fixed assets tax on that storage tank or machinery and equipment attached to the warehouse)".

⑤With respect to fixed assets tax imposed on the machinery and other equipment prescribed in Article 15, paragraph (12) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 1982 to March 31, 1986, the provisions then in force continue to govern.

⑥With respect to fixed assets tax imposed on the structures prescribed in Article 15, paragraph (13) of the Supplementary Provisions of the Former Act that were laid during the period from January 2, 1984 to January 1, 1986, the provisions then in force continue to govern.

⑦With respect to the application of the provisions of Article 15, paragraph (13) of the Supplementary Provisions of the New Act to fixed assets tax imposed on the structures prescribed in that paragraph that were laid during the period from January 2, 1986 to March 31, 1987, in that paragraph, "a railway business operator prescribed in Article 7, paragraph (1) of the Railway Business Act or a track operator prescribed in Article 4 of the Act on Rail Tracks" is deemed to be replaced with "a local railway operator or track operator under the provisions of the Local Railway Act or the Act on Rail Tracks", and "railway (excluding the dedicated railway prescribed in Article 2, paragraph (6) of the Railway Business Act)" is deemed to be replaced with "local railway".

⑧With respect to fixed assets tax imposed on the machinery and other equipment prescribed in Article 15, paragraph (16) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 1980 to March 31, 1986, the provisions then in force continue to govern.

⑨With respect to fixed assets tax imposed on the specified production equipment prescribed in Article 15, paragraph (24) of the Supplementary Provisions of the Former Act that was acquired by June 30, 1986, the provisions then in force continue to govern.

⑩With respect to fixed assets tax imposed on the dwellings prescribed in Article 16, paragraph (6) of the Supplementary Provisions of the Former Act that were newly constructed by January 1, 1986, the provisions then in force continue to govern.

The provisions of Article 489, paragraph (1) of the New Act apply to electricity tax to be imposed on electricity used on or after June 1, 1987 (for electricity tax subject to special collection, that relating to charges to be collected on or after that date), and with respect to electricity tax imposed on electricity used before that date (for electricity tax subject to special collection, that relating to charges collected, or that should have been collected, before that date), the provisions then in force continue to govern.

①The provisions of Article 586, paragraph (2), item (i), (l), items (v)-2, (xiii)-3, (xxi), (xxi)-2 and (xxvii)-6 of the New Act (limited to the part relating to special land holding tax imposed on land) apply to special land holding tax imposed on land for fiscal year 1987 and subsequent fiscal years, and with respect to special land holding tax imposed on land up to that for fiscal year 1986, the provisions then in force continue to govern.

②The provisions of Article 586, paragraph (2), item (i), (l), items (v)-2, (xiii)-3, (xxi), (xxi)-2 and (xxvii)-6 of the New Act (limited to the part relating to special land holding tax imposed on the acquisition of land) apply to special land holding tax to be imposed on acquisitions of land on or after the Effective Date, and with respect to special land holding tax imposed on acquisitions of land before the Effective Date, the provisions then in force continue to govern.

③Notwithstanding the provisions of the preceding paragraph, with respect to special land holding tax imposed on the acquisition of land carried out by the Japan Fire Equipment Inspection Institute before the Effective Date, the provisions of Article 586, paragraph (2), item (xxviii) of the Local Tax Act are applied by deeming "Article 348, paragraph (2)" in that item to be "Article 348, paragraph (2) of the Local Tax Act prior to amendment by Article 8 of the Supplementary Provisions of the Act Partially Amending the Fire Service Act and the Fire and Disaster Management Organization Act (Act No. 20 of 1986)".

①The provisions of the New Act relating to business office tax on businesses (meaning the business office tax on businesses prescribed in Article 701-32, paragraph (1) of the New Act; the same applies hereinafter in this paragraph) apply to business office tax on businesses to be imposed on the business of corporations for business years ending on or after the Effective Date and on the business of individuals for years from 1987 onward (excluding the business of individuals abolished before the Effective Date), and with respect to business office tax on businesses imposed on the business of corporations for business years that ended before the Effective Date, and on the business of individuals for years before that year and the business of individuals for 1987 that was abolished before the Effective Date, the provisions then in force continue to govern.

②The provisions of the New Act relating to business office tax on new construction or extension (meaning the business office tax on new construction or extension prescribed in Article 701-32, paragraph (2) of the New Act; the same applies hereinafter in this paragraph) apply to business office tax on new construction or extension to be imposed on the new construction or extension, carried out on or after the Effective Date, of a business premises building (meaning the business premises building prescribed in Article 701-31, paragraph (1), item (vii) of the New Act; the same applies hereinafter in this paragraph), and with respect to business office tax on new construction or extension imposed on the new construction or extension of a business premises building carried out before the Effective Date, the provisions then in force continue to govern.

①The provisions of Article 702, paragraph (2) of the New Act apply, for land, to city planning tax for fiscal year 1987 and subsequent fiscal years, and, for houses, to city planning tax for fiscal year 1987 and subsequent fiscal years imposed on the houses prescribed in that paragraph acquired on or after January 1, 1987.

②With respect to city planning tax imposed on the warehouses prescribed in Article 15, paragraph (4) of the Supplementary Provisions of the Former Act that were newly constructed or extended during the period from January 2, 1982 to January 1, 1986, the provisions then in force continue to govern.

①The provisions of Article 703-4, paragraph (17) of the New Act apply to national health insurance tax for fiscal year 1987 and subsequent fiscal years, and with respect to national health insurance tax up to that for fiscal year 1986, the provisions then in force continue to govern.

②With respect to the reduction of national health insurance tax for fiscal year 1986 under the provisions of Article 703-5 of the Former Act as applied with terms replaced pursuant to the provisions of Article 33 of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.

Beyond what is provided for in Article 2 of the Supplementary Provisions through the preceding Article, Transitional Measures necessary for the enforcement of this Act are specified by Cabinet Order.

For the application of penal provisions to acts committed before the enforcement of this Act, and to acts committed after the enforcement of this Act relating to local tax for which the provisions then in force are to continue to govern pursuant to the provisions of these Supplementary Provisions and to local tax relating to the provisions of the Former Act that are to remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.