Supplementary Provisions

This Act comes into effect as of April 1, 1990; provided, however, that the provisions amending Article 23, paragraph (1), Article 34, Article 292, paragraph (1) and Article 314-2, and the provisions of paragraphs (3) and (4) of the following Article and Article 5, paragraphs (3) and (4) of the Supplementary Provisions, come into effect as of April 1, 1991.

①The provisions of Article 3-3, paragraphs (1) and (2) and Article 33-2, paragraphs (1) through (3) of the Supplementary Provisions of the Local Tax Act after amendment (hereinafter referred to as the "New Act") apply to individual prefectural inhabitant tax for fiscal year 1990 and subsequent fiscal years, and with respect to individual prefectural inhabitant tax up to that for fiscal year 1989, the provisions then in force continue to govern.

②For the application of the provisions of Article 33-2, paragraphs (1) through (3) of the Supplementary Provisions of the New Act, limited to individual prefectural inhabitant tax for fiscal year 1990, "28/100" in paragraph (1), item (i) of that Article is deemed to be replaced with "27.3/100", "67/100" in paragraph (2), item (ii) of that Article with "68/100", and "28/100" in paragraph (3), item (ii) of that Article with "29/100" and "37.5/100" in the same item with "40/100".

③The provisions of Article 23, paragraph (1), Article 34 and Article 45-2, paragraph (1) of the New Act apply to individual prefectural inhabitant tax for fiscal year 1991 and subsequent fiscal years, and with respect to individual prefectural inhabitant tax up to that for fiscal year 1990, the provisions then in force continue to govern.

④The provisions of Article 34, paragraph (1) of the New Act apply to the life insurance premiums prescribed in item (v) of that paragraph, the individual pension insurance premiums prescribed in item (v)-2 of that paragraph, or the non-life insurance premiums prescribed in item (v)-3 of that paragraph that a person liable for the income levy of prefectural inhabitant tax paid on or after January 1, 1990.

①The provisions of Article 72-14, paragraph (1) of the New Act apply to the calculation of income, which is the tax base of corporate enterprise tax, for business years beginning on or after April 1, 1990 (hereinafter referred to as the "Effective Date"), and with respect to the calculation of income, which is the tax base of corporate enterprise tax, for business years that began before the Effective Date, the provisions then in force continue to govern. In this case, for the calculation of income, which is the tax base of corporate enterprise tax, for business years beginning on or after the Effective Date, "Article 58" in the proviso to that paragraph is deemed to be replaced with "Article 58 and Article 54 of the Act on Special Measures Concerning Taxation prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 13 of 1990), which remains in force pursuant to the provisions of Article 20, paragraph (1) of the Supplementary Provisions of that Act".

②The provisions of Article 72-17, paragraph (1) of the New Act apply to the calculation of income, which is the tax base of individual enterprise tax, to be imposed on income from business during the year 1990 and subsequent years, and with respect to the calculation of income, which is the tax base of individual enterprise tax, imposed on income from business during the year 1989 and earlier years, the provisions then in force continue to govern. In this case, for the calculation of income, which is the tax base of individual enterprise tax, to be imposed on income from business during the year 1990 and subsequent years, "Article 28-5" in the proviso to that paragraph is deemed to be replaced with "Article 28-5 and Article 20 of the Act on Special Measures Concerning Taxation prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 13 of 1990), which remains in force pursuant to the provisions of Article 7, paragraph (1) of the Supplementary Provisions of that Act".

①Except as otherwise specially provided, the provisions of the New Act concerning real property acquisition tax apply to real property acquisition tax to be imposed on acquisitions of real property on or after the Effective Date, and for 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 (1) 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 the dwellings under that paragraph newly constructed before the Effective Date.

①The provisions of Article 3-3, paragraphs (3) and (4) of the Supplementary Provisions of the New Act, and the provisions of Article 33-2, paragraphs (1) through (3) of the Supplementary Provisions of the New Act as applied mutatis mutandis pursuant to Article 33-2, paragraph (6) of the Supplementary Provisions of the New Act, apply to individual municipal inhabitant tax for fiscal year 1990 and subsequent fiscal years, and with respect to individual municipal inhabitant tax up to that for fiscal year 1989, the provisions then in force continue to govern.

②For the application of the provisions of Article 33-2, paragraphs (1) through (3) of the Supplementary Provisions of the New Act as applied mutatis mutandis pursuant to paragraph (6) of that Article, limited to individual municipal inhabitant tax for fiscal year 1990, "28/100" in paragraph (1), item (i) of Article 33-2 of the Supplementary Provisions of the New Act is deemed to be replaced with "27.3/100", "67/100" in paragraph (2), item (ii) of that Article with "68/100", and "28/100" in paragraph (3), item (ii) of that Article with "29/100" and "37.5/100" in the same item with "40/100".

③The provisions of Article 292, paragraph (1), Article 314-2 and Article 317-2, paragraph (1) of the New Act apply to individual municipal inhabitant tax for fiscal year 1991 and subsequent fiscal years, and with respect to individual municipal inhabitant tax up to that for fiscal year 1990, the provisions then in force continue to govern.

④The provisions of Article 314-2, paragraph (1) of the New Act apply to the life insurance premiums prescribed in item (v) of that paragraph, the individual pension insurance premiums prescribed in item (v)-2 of that paragraph, or the non-life insurance premiums prescribed in item (v)-3 of that paragraph that a person liable for the income levy of municipal inhabitant tax paid on or after January 1, 1990.

①Except as otherwise provided, the provisions of the New Act relating to fixed assets tax apply to fixed assets tax for fiscal year 1990 and subsequent fiscal years, and with respect to fixed assets tax up to that for fiscal year 1989, the provisions then in force continue to govern.

②The provisions of Article 348, paragraph (2), item (i)-2 of the New Act also apply to fixed assets tax for fiscal year 1989 and earlier fiscal years.

③The provisions of Article 349-3, paragraph (3) of the New Act apply to fixed assets tax for fiscal year 1990 and subsequent fiscal years imposed on the depreciable assets prescribed in that paragraph newly established on or after January 2, 1989, and with respect to fixed assets tax imposed on the depreciable assets prescribed in Article 349-3, paragraph (3) of the Former Act newly established before that date, the provisions then in force continue to govern.

④The provisions of Article 349-3, paragraph (24) of the New Act apply to fixed assets tax for fiscal year 1990 and subsequent fiscal years imposed on the fixed assets prescribed in that paragraph acquired on or after January 2, 1989, and with respect to fixed assets tax imposed on the fixed assets prescribed in Article 349-3, paragraph (24) of the Former Act acquired before that date, the provisions then in force continue to govern.

⑤The provisions of Article 14, item (iv) of the Supplementary Provisions of the New Act (limited to the part relating to specified dust processing facilities) apply to fixed assets tax for fiscal year 1990 and subsequent fiscal years imposed on those facilities newly established on or after December 27, 1989.

⑥The provisions of Article 15, paragraph (7) of the Supplementary Provisions of the Former Act remain in force with respect to fixed assets tax for fiscal year 1990 and fiscal year 1991 imposed on depreciable assets for preventing vibration (limited to those acquired by January 1, 1989; hereinafter in this paragraph referred to as "vibration prevention equipment") among the depreciable assets prescribed in that paragraph. In this case, for the application of the provisions of Article 15, paragraph (7) of the Supplementary Provisions of the Former Act to vibration prevention equipment, "fiscal year 1989" in that paragraph is deemed to be replaced with "fiscal year 1991", and "one-third" with "two-thirds".

⑦With respect to fixed assets tax imposed on the houses and depreciable assets prescribed in Article 15, paragraph (8) of the Supplementary Provisions of the Former Act that were acquired during the period from January 2, 1987 to January 1, 1989, the provisions then in force continue to govern.

⑧With respect to fixed assets tax imposed on the houses and depreciable assets used for the off-street parking facilities prescribed in Article 15, paragraph (10) of the Supplementary Provisions of the Former Act that were constructed or installed during the period from January 2, 1985 to January 1, 1989, the provisions then in force continue to govern.

⑨With respect to fixed assets tax imposed on the houses and depreciable assets prescribed in Article 15, paragraph (15) of the Supplementary Provisions of the Former Act that were acquired during the period from January 2, 1983 to January 1, 1989, the provisions then in force continue to govern.

⑩With respect to fixed assets tax imposed on the machinery and other equipment prescribed in Article 15, paragraph (23) of the Supplementary Provisions of the Former Act that were acquired by March 31, 1989, the provisions then in force continue to govern.

⑪With respect to fixed assets tax imposed on the machinery and equipment prescribed in Article 15, paragraph (26) of the Supplementary Provisions of the Former Act that were acquired by March 31, 1989, the provisions then in force continue to govern.

⑫With respect to fixed assets tax imposed on the structures prescribed in Article 15, paragraph (28) of the Supplementary Provisions of the Former Act that were installed during the period from January 2, 1984 to January 1, 1989, the provisions then in force continue to govern.

⑬With respect to fixed assets tax imposed on the depreciable assets prescribed in Article 15, paragraph (29) of the Supplementary Provisions of the Former Act that were newly established during the period from April 1, 1985 to March 31, 1989, the provisions then in force continue to govern.

⑭With respect to fixed assets tax imposed on the telecommunications circuit facilities prescribed in Article 15, paragraph (30) of the Supplementary Provisions of the Former Act that were newly established during the period from April 1, 1986 to March 31, 1989, the provisions then in force continue to govern.

①The provisions of Article 586, paragraph (2), item (ii), (d) 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 1990 and subsequent fiscal years, and with respect to special land holding tax imposed on land up to that for fiscal year 1989, the provisions then in force continue to govern.

②The provisions of Article 586, paragraph (2), item (ii), (d) 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.

①The provisions of Article 12-3 of the Supplementary Provisions of the New Act (excluding paragraphs (3) through (6) of that Article) apply to automobile tax for fiscal year 1990 and subsequent fiscal years, and with respect to automobile tax up to that for fiscal year 1989, the provisions then in force continue to govern.

②The provisions of Article 12-3, paragraphs (3) through (6) of the Supplementary Provisions of the New Act apply to automobile tax to be imposed on motor vehicles acquired on or after the Effective Date, and with respect to automobile tax imposed on motor vehicles acquired before the Effective Date, the provisions then in force continue to govern.

With respect to city planning tax imposed on the houses prescribed in Article 15, paragraph (8) of the Supplementary Provisions of the Former Act that were acquired during the period from January 2, 1987 to January 1, 1989, the provisions then in force continue to govern.

The provisions of Article 32 of the Supplementary Provisions of the New Act apply to automobile acquisition tax to be imposed on acquisitions of a motor vehicle on or after the Effective Date, and with respect to automobile acquisition tax imposed on acquisitions of a motor vehicle before the Effective Date, the provisions then in force continue to govern.

With respect to the calculation of the floor area of the place of business that is to be the tax base of the asset levy, among the business office tax on businesses imposed on the business prescribed in Article 32-3-2, paragraph (1) of the Supplementary Provisions of the Former Act, for business years up to the first business year ending on or after April 1, 1989, the provisions then in force continue to govern.

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.

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.