Supplementary Provisions, Article 2Transitional Measures Concerning Prefectural Inhabitant Tax

①Except as otherwise provided, the provisions of the Local Tax Act after amendment by the provisions of Article 1 (hereinafter referred to as the "New Act") relating to individual prefectural inhabitant tax 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.

②The provisions of the New Act relating to the separately taxed income levy (meaning the income levy imposed under the provisions of Article 50-2 of the New Act; the same applies hereinafter in this paragraph through paragraph (4)) apply to the separately taxed income levy on severance pay or other such compensation (meaning the severance pay or other such compensation prescribed in that Article; the same applies hereinafter in this paragraph through paragraph (5)) to be paid on or after January 1, 1991, and with respect to the separately taxed income levy on severance pay or other such compensation to be paid before that date, the provisions then in force continue to govern.

③Notwithstanding the provisions of the preceding paragraph, the provisions of the New Act relating to the separately taxed income levy (limited to the part relating to special collection under the provisions of Article 328-5, paragraph (2) of the New Act that is to be handled in accordance with the rules thereof pursuant to the provisions of Article 41, paragraph (1) of the New Act) apply to severance pay or other such compensation to be paid during 1991 that is paid on or after April 1, 1991 (hereinafter referred to as the "Effective Date"), and with respect to severance pay or other such compensation to be paid during 1991 that was paid before the Effective Date, the provisions then in force continue to govern.

④Where the amount of the separately taxed income levy collected on severance pay or other such compensation to be paid during 1991 that was paid before the Effective Date exceeds the amount of the separately taxed income levy in the case where the provisions of the New Act relating to the separately taxed income levy are applied to the amount of that severance pay or other such compensation (hereinafter in this paragraph referred to as the "post-amendment prefectural retirement income levy amount"), the post-amendment prefectural retirement income levy amount is deemed to be stated in the remittance return under the provisions of Article 50-5 of the Local Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act"). In this case, the refund of the tax amount relating to that excess payment under the provisions of Article 17 of the New Act is to be made to the person who received the payment of that severance pay or other such compensation.

⑤In the case prescribed in the first sentence of the preceding paragraph, for the application of the provisions of Article 50-6, paragraph (1), item (ii) of the New Act to severance pay or other such compensation to be paid during 1991 that is paid on or after the Effective Date, or of the provisions of Article 50-8 of the New Act to severance pay or other such compensation to be paid during that year, "the amount of the separately taxed income levy collected or to be collected" in those provisions is deemed to be replaced with "the amount of the separately taxed income levy collected or to be collected (for severance pay or other such compensation paid before the date of enforcement 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. 7 of 1991), the post-amendment prefectural retirement income levy amount prescribed in Article 2, paragraph (4) of the Supplementary Provisions of that Act)".

⑥The provisions of Article 34, paragraph (1), item (v)-4 of the New Act (limited to the part relating to the Japanese Red Cross Society) apply to donations that a person liable for the income levy of prefectural inhabitant tax makes to the Japanese Red Cross Society on or after the Effective Date.

⑦Except as otherwise provided, the provisions of the New Act relating to corporate prefectural inhabitant tax apply to corporate prefectural inhabitant tax for business years ending on or after the Effective Date, and with respect to corporate prefectural inhabitant tax for business years that ended before the Effective Date, the provisions then in force continue to govern.

⑧The provisions of Article 53, paragraph (3) of the New Act (limited to the part relating to the provisions of Article 62-3, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957)) apply to a transfer, etc. of land prescribed in Article 62-3, paragraph (1) of the Act on Special Measures Concerning Taxation made by a corporation on or after January 1, 1992.