Supplementary Provisions, Article 4

①The provisions of Article 4-4, paragraphs (1) and (2) of the Supplementary Provisions of the Local Tax Act as amended by the provisions listed in Article 1, item (iv) of the Supplementary Provisions (referred to as the "2018 New Act" in Article 17, paragraph (1) of the Supplementary Provisions) apply to individual prefectural inhabitant tax for fiscal 2018 and subsequent fiscal years.

②The provisions of Article 51, paragraph (1) and Article 8-2-2, paragraphs (1) and (3) of the Supplementary Provisions of the Local Tax Act as amended by the provisions listed in Article 1, item (v)-4 of the Supplementary Provisions (hereinafter referred to as the "Local Tax Act as Amended in 2019") apply to corporate prefectural inhabitant tax for business years beginning on or after the date of enforcement of the provisions listed in that item and corporate prefectural inhabitant tax for consolidated business years beginning on or after that date, and with regard to corporate prefectural inhabitant tax for business years that began before that date and corporate prefectural inhabitant tax for consolidated business years that began before that date, the provisions then in force continue to govern.