Supplementary Provisions, Article 58Transitional Measures Accompanying Partial Amendment of the Local Tax Act

①For the purpose of applying the provisions of Article 25, paragraph (1), Article 72-5, paragraph (1), Article 296, paragraph (1) and Article 348, paragraph (4) of the Local Tax Act as amended by the provisions of the preceding Article (hereinafter in this paragraph and paragraph (6) referred to as the "New Local Tax Act") to a continuing central union, the phrase ", federation of small business associations" in Article 25, paragraph (1), item (ii), Article 72-5, paragraph (1), item (v) and Article 296, paragraph (1), item (ii) of the New Local Tax Act is deemed to be replaced with "and a continuing central union prescribed in Article 10 of the Supplementary Provisions of the Act Partially Amending the Agricultural Co-operatives Act, etc., and Other Matters (Act No. 63 of 2015), federation of small business associations", and the phrase "and federations of agricultural cooperatives" in Article 348, paragraph (4) of the New Local Tax Act is deemed to be replaced with ", federations of agricultural cooperatives and a continuing central union prescribed in Article 10 of the Supplementary Provisions of the Act Partially Amending the Agricultural Co-operatives Act, etc., and Other Matters (Act No. 63 of 2015)".

②With regard to the per capita levy of corporate prefectural inhabitant tax for up to fiscal 2015 imposed on a prefectural agricultural council listed in Article 25, paragraph (1), item (ii) of the Local Tax Act prior to amendment by the provisions of the preceding Article (hereinafter in this Article referred to as the "Former Local Tax Act") (limited to the case where it does not conduct profit-making business) or on the National Chamber of Agriculture (limited to the case where it does not conduct profit-making business), the provisions then in force continue to govern.

③With regard to corporate enterprise tax of a prefectural agricultural council or the National Chamber of Agriculture listed in Article 72-5, paragraph (1), item (v) of the Former Local Tax Act for business years that began before the Effective Date, the provisions then in force continue to govern.

④With regard to the per capita levy of corporate municipal inhabitant tax for up to fiscal 2015 imposed on a prefectural agricultural council listed in Article 296, paragraph (1), item (ii) of the Former Local Tax Act (limited to the case where it does not conduct profit-making business) or on the National Chamber of Agriculture (limited to the case where it does not conduct profit-making business), the provisions then in force continue to govern.

⑤With regard to fixed assets tax for up to fiscal 2016 imposed on depreciable assets listed in Article 348, paragraph (2), item (xiii)-2 of the Former Local Tax Act, the provisions then in force continue to govern.

⑥In the case referred to in Article 29, paragraph (2) of the Supplementary Provisions, the provisions of Article 406, paragraph (1) (limited to the part relating to item (ii)) and Article 425, paragraph (1) (limited to the part relating to item (iii)) of the New Local Tax Act do not apply, and the provisions of Article 406, paragraph (1) (limited to the part relating to item (ii)) and Article 425, paragraph (1) (limited to the part relating to item (iii)) of the Former Local Tax Act remain in force.

⑦With regard to business office tax imposed on, among the businesses relating to the facilities listed in Article 701-34, paragraph (3), item (xiii) of the Former Local Tax Act, the business of a corporation for business years ending before the Effective Date, the provisions then in force continue to govern.