Supplementary Provisions, Article 16

①The provisions of the Local Tax Act, as amended by the provisions listed in Article 1, item (vii) of the Supplementary Provisions, relating to individual municipal inhabitant tax apply to individual municipal inhabitant tax for fiscal 2017 and subsequent fiscal years, and with regard to individual municipal inhabitant tax for fiscal 2016 and earlier fiscal years, the provisions then in force continue to govern.

②The provisions of Article 321-7-12 of the January 2018 New Act apply where an application under Article 321-7-12, paragraph (1) of the January 2018 New Act is made on or after the date of enforcement of the provisions listed in Article 1, item (ix) of the Supplementary Provisions.

③The provisions of Article 321-7-13 of the January 2018 New Act apply where a petition under Article 321-7-12, paragraph (1) of the January 2018 New Act is made on or after the date of enforcement of the provisions listed in Article 1, item (ix) of the Supplementary Provisions.

④Except as otherwise specially provided, the provisions of the 2016 New Act relating to corporate municipal inhabitant tax apply to corporate municipal inhabitant tax for business years beginning on or after the date of enforcement of the provisions listed in Article 1, item (vi) of the Supplementary Provisions and corporate municipal inhabitant tax for consolidated business years beginning on or after that date, and with regard to corporate municipal inhabitant tax for business years that began before that date and corporate municipal inhabitant tax for consolidated business years that began before that date, the provisions then in force continue to govern.

⑤The provisions of Article 321-8, paragraphs (5), (7), (9), (10), (12), (13), (15) and (16) of the April 2018 New Act apply to the deficit before application of consolidated taxation or the disaster loss deficit before application of consolidated taxation prescribed in Article 321-8, paragraph (5) or (7) of the April 2018 New Act that arose in a business year beginning on or after the date of enforcement of the provisions listed in Article 1, item (ix)-2 of the Supplementary Provisions, the deductible individually attributed tax amount prescribed in Article 321-8, paragraph (9) of the April 2018 New Act that arose in a consolidated business year beginning on or after that date (including an amount deemed to be a deductible individually attributed tax amount under Article 321-8, paragraph (10) of the April 2018 New Act), the deductible refunded corporation tax amount of a domestic corporation, the deductible refunded corporation tax amount pertaining to income attributable to a permanent establishment of a foreign corporation, or the deductible refunded corporation tax amount pertaining to income not attributable to a permanent establishment of a foreign corporation prescribed in Article 321-8, paragraph (12) of the April 2018 New Act for which a refund was received because the amount of deductible expenses came to exceed the amount of gross profits in a business year beginning on or after that date (including an amount deemed to be one of those amounts under Article 321-8, paragraph (13) of the April 2018 New Act), or the deductible individually attributed refund tax amount prescribed in Article 321-8, paragraph (15) of the April 2018 New Act where the amount of deductible expenses exceeds the amount of gross profits in a consolidated business year beginning on or after that date (including an amount deemed to be a deductible individually attributed refund tax amount under Article 321-8, paragraph (16) of the April 2018 New Act), and the provisions then in force continue to govern the deficit before application of consolidated taxation or the disaster loss deficit before application of consolidated taxation prescribed in Article 321-8, paragraph (5) or (7) of the April 2018 Former Act that arose in a business year beginning before that date, the deductible individually attributed tax amount prescribed in Article 321-8, paragraph (9) of the April 2018 Former Act that arose in a consolidated business year beginning before that date (including an amount deemed to be a deductible individually attributed tax amount under Article 321-8, paragraph (10) of the April 2018 Former Act), the deductible refunded corporation tax amount of a domestic corporation, the deductible refunded corporation tax amount pertaining to income attributable to a permanent establishment of a foreign corporation, or the deductible refunded corporation tax amount pertaining to income not attributable to a permanent establishment of a foreign corporation prescribed in Article 321-8, paragraph (12) of the April 2018 Former Act for which a refund was received because the amount of deductible expenses came to exceed the amount of gross profits in a business year beginning before that date (including an amount deemed to be one of those amounts under Article 321-8, paragraph (13) of the April 2018 Former Act), or the deductible individually attributed refund tax amount prescribed in Article 321-8, paragraph (15) of the April 2018 Former Act where the amount of deductible expenses exceeds the amount of gross profits in a consolidated business year beginning before that date (including an amount deemed to be a deductible individually attributed refund tax amount under Article 321-8, paragraph (16) of the April 2018 Former Act).

⑥The provisions of Article 321-11-2, paragraphs (2) and (4) and Article 321-11-3, paragraphs (2) and (4) of the 2016 New Act apply to the deferral of collection under Article 321-11-2, paragraph (1) or Article 321-11-3, paragraph (1) of the 2016 New Act applied for on or after the date of enforcement of the provisions listed in Article 1, item (vi) of the Supplementary Provisions, and the provisions then in force continue to govern the deferral of collection under Article 321-11-2, paragraph (1) or Article 321-11-3, paragraph (1) of the 2016 Former Act applied for before that date.