Supplementary Provisions, Article 3Transitional Measures Concerning Prefectural Inhabitant Tax

①The provisions of Article 3-3, paragraphs (1) and (2) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal years beginning with fiscal year 1992, and with regard to individual prefectural inhabitant tax for fiscal years up to and including fiscal year 1991, the provisions then in force continue to govern.

②The provisions of Article 53, paragraph (3) of the New Act (limited to the part relating to the provisions of Article 62-3, paragraphs (1) and (7) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957)) apply to transfers of land, etc. prescribed in Article 62-3, paragraph (1) of the Act on Special Measures Concerning Taxation that a corporation carries out on or after January 1, 1992.