Supplementary Provisions, Article 9Transitional Measures Accompanying Partial Amendment of the Local Tax Act

①The provisions of Article 17-2, paragraph (2) of the Local Tax Act as amended by the preceding Article (hereinafter referred to as the "New Local Tax Act") apply to overpayments or payments by mistake of local government levies relating to individual prefectural inhabitant tax and local government levies relating to individual municipal inhabitant tax for fiscal year 2024 and thereafter, and the provisions then in force continue to govern overpayments or payments by mistake of local government levies relating to individual prefectural inhabitant tax and local government levies relating to individual municipal inhabitant tax up to fiscal year 2023.

②The provisions of Article 17-2-2, paragraph (1) (limited to the part relating to items (i) and (ii)), paragraphs (2) and (3), paragraphs (6) and (7) (limited, among these provisions, to the part relating to overpayments or payments by mistake of local government levies relating to individual prefectural inhabitant tax, local government levies relating to individual municipal inhabitant tax and levies relating to forest environment tax) and Article 17-4, paragraph (6) of the New Local Tax Act apply to overpayments or payments by mistake of local government levies relating to individual prefectural inhabitant tax, local government levies relating to individual municipal inhabitant tax and levies relating to forest environment tax for fiscal year 2024 and thereafter.

③The provisions of Article 17-2-2, paragraph (1) (limited to the part relating to items (iii) and (iv)), paragraphs (4) and (5), and paragraphs (6) and (7) (limited, among these provisions, to the part relating to local government levies relating to individual prefectural inhabitant tax, local government levies relating to individual municipal inhabitant tax and levies relating to forest environment tax) of the New Local Tax Act apply to local government levies relating to individual prefectural inhabitant tax, local government levies relating to individual municipal inhabitant tax and levies relating to forest environment tax for fiscal year 2024 and thereafter.

④The provisions of Article 20-4-2, paragraph (8), Article 24-2, Article 24-3, paragraph (1), Article 335, Article 734, paragraph (3), Article 736, paragraph (3) and Chapter V, Section 2 of the New Local Tax Act apply to individual prefectural inhabitant tax, individual municipal inhabitant tax and forest environment tax for fiscal year 2024 and thereafter, and the provisions then in force continue to govern individual prefectural inhabitant tax and individual municipal inhabitant tax up to fiscal year 2023.

⑤The provisions of Articles 41 through 43 and Article 47, paragraph (1) (limited to the part relating to item (v)) of the New Local Tax Act apply to individual prefectural inhabitant tax and individual municipal inhabitant tax for fiscal year 2024 and thereafter, and the provisions then in force continue to govern individual prefectural inhabitant tax and individual municipal inhabitant tax up to fiscal year 2023.

⑥The provisions of Article 314-9, paragraph (2) of the New Local Tax Act apply to the amount that is to be deducted pursuant to the provisions of Article 314-9, paragraph (1) of the Local Tax Act in relation to individual municipal inhabitant tax for fiscal year 2024 and thereafter but could not be deducted from the amount of the income levy under that paragraph, and the provisions then in force continue to govern the amount that is to be deducted pursuant to the provisions of that paragraph in relation to individual municipal inhabitant tax up to fiscal year 2023 but could not be deducted from the amount of the income levy under that paragraph.

⑦The provisions of Article 321-7, paragraph (2) and Article 321-7-10, paragraph (2) of the New Local Tax Act apply to the amount of tax relating to excess payment or payment by mistake of individual municipal inhabitant tax for fiscal year 2024 and thereafter, and the provisions then in force continue to govern the amount of tax relating to excess payment or payment by mistake of individual municipal inhabitant tax up to fiscal year 2023.

⑧The provisions then in force continue to govern the application of penal provisions to acts committed before the enforcement of the provisions of the proviso to Article 1 of the Supplementary Provisions in violation of the provisions of the Local Tax Act prior to amendment by the preceding Article, and to acts committed after the enforcement of the provisions of the proviso to Article 1 of the Supplementary Provisions with respect to local taxes for which the provisions then in force continue to govern pursuant to the provisions of paragraph (1) and paragraph (4) through the preceding paragraph.