Supplementary Provisions, Article 21Transitional Measures Concerning the 2005 Japan World Exposition

①The provisions of Article 39-2, paragraph (3) of the Supplementary Provisions of the New Act apply to corporate prefectural inhabitant tax or municipal inhabitant tax for business years ending on or after the Effective Date or for the period under Article 53, paragraph (24) or Article 321-8, paragraph (24) of the New Act, and for corporate prefectural inhabitant tax or municipal inhabitant tax for business years that ended before the Effective Date or for those periods, the provisions then in force continue to govern.

②The provisions of Article 39-2, paragraph (4) of the Supplementary Provisions of the New Act apply to corporate enterprise tax for business years ending on or after the Effective Date and enterprise tax on liquidation income resulting from dissolution on or after the Effective Date (excluding dissolution by merger; the same applies hereinafter in this paragraph), and for corporate enterprise tax for business years that ended before the Effective Date and enterprise tax on liquidation income resulting from dissolution before the Effective Date, the provisions then in force continue to govern.

③The provisions of Article 39-2, paragraph (7) of the Supplementary Provisions of the New Act apply to automobile acquisition tax to be imposed on acquisitions of motor vehicles on or after the Effective Date, and for automobile acquisition tax imposed on acquisitions of motor vehicles before the Effective Date, the provisions then in force continue to govern.