Supplementary Provisions, Article 5

①The provisions of the Local Tax Act after the amendment by the provisions set forth in Article 1, item (ix) of the Supplementary Provisions that relate to individual prefectural inhabitant tax apply to individual prefectural inhabitant tax for fiscal 2021 and subsequent fiscal years, and the provisions then in force continue to govern individual prefectural inhabitant tax for fiscal years through fiscal 2020.

②The provisions of the Local Tax Act after the amendment by the provisions set forth in Article 1, item (vii) of the Supplementary Provisions (hereinafter referred to as the "April 2020 New Act") that relate to corporate prefectural inhabitant tax apply to corporate prefectural inhabitant tax for business years beginning on or after the date of enforcement of the provisions set forth in that item and corporate prefectural inhabitant tax for consolidated business years beginning on or after that date, and the provisions then in force continue to govern 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.