Supplementary Provisions, Article 2Transitional Measures Concerning Prefectural Inhabitant Tax

The provisions of the Local Tax Act as amended by this Act (hereinafter referred to as the "New Act") concerning corporate prefectural inhabitant tax apply to corporate prefectural inhabitant tax for business years beginning on or after April 1, 2007 (hereinafter referred to as the "Effective Date"), corporate prefectural inhabitant tax for consolidated business years beginning on or after the Effective Date, and corporate prefectural inhabitant tax for calculation periods beginning on or after the Effective Date, and, for corporate prefectural inhabitant tax for business years that began before the Effective Date, corporate prefectural inhabitant tax for consolidated business years that began before the Effective Date, and corporate prefectural inhabitant tax for calculation periods that began before the Effective Date, the provisions then in force continue to govern.