Supplementary Provisions, Article 6Transitional Measures Concerning Municipal Inhabitant Tax

①Except as provided in the following paragraph, the provisions of the New Act relating to individual municipal inhabitant tax apply to individual municipal inhabitant tax for fiscal years beginning with fiscal year 1994, and with regard to individual municipal inhabitant tax for fiscal years up to and including fiscal year 1993, the provisions then in force continue to govern.

②The provisions of Article 295, paragraph (1) of the New Act apply to individual municipal inhabitant tax for fiscal years beginning with fiscal year 1995, and with regard to individual municipal inhabitant tax for fiscal years up to and including fiscal year 1994, the provisions then in force continue to govern.

③The provisions of Article 312, paragraph (1) of the New Act apply to corporate municipal inhabitant tax for business years ending on or after the Effective Date or for the period under Article 321-8, paragraph (4) of the New Act, and with regard to corporate municipal inhabitant tax for business years that ended before the Effective Date or for the period under that paragraph, the provisions then in force continue to govern.

④Notwithstanding the provisions of the preceding paragraph, where the deadline for filing the return under Article 321-8, paragraph (1) of the New Act for a business year of a corporation ending on or after the Effective Date (limited to a return that a corporation obliged to submit a return relating to corporation tax pursuant to Article 71, paragraph (1) of the Corporation Tax Act (including the case where Article 72, paragraph (1) of that Act applies and the case where these provisions are applied mutatis mutandis pursuant to Article 145, paragraph (1) of that Act) is to submit by the deadline for filing that return pursuant to Article 321-8, paragraph (1) of the New Act) falls before the Effective Date, the provisions then in force continue to govern with regard to the municipal inhabitant tax that the corporation paid, or should have paid, in relation to that return.

⑤The provisions of Article 321-8, paragraphs (11) through (15) of the New Act apply to the amount to be refunded relating to the implementation of a tax treaty prescribed in Article 321-8, paragraph (11) of the New Act that arises in connection with a reassessment under Article 321-11, paragraph (1) or (3) of the New Act made on or after the Effective Date (excluding a reassessment made on the basis of a request for reassessment made before the Effective Date).