Supplementary Provisions, Article 3Transitional Measures Concerning Prefectural Inhabitant Tax

①Except as otherwise provided, the provisions of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") concerning individual prefectural inhabitant tax (excluding the provisions of Article 332-2 of the New Act as applied mutatis mutandis pursuant to Article 41, paragraph (4) of the Local Tax Act, and Article 71-20-2, Article 71-41-2, Article 71-61-2 and Article 739-6 of the New Act) apply to individual prefectural inhabitant tax for fiscal year 2026 and thereafter, and for individual prefectural inhabitant tax for fiscal year 2025 and earlier, the provisions then in force continue to govern.

③The provisions of the New Act concerning prefectural inhabitant tax on the specified dividends, etc. prescribed in Article 23, paragraph (1), item (xv) of the New Act apply to the specified dividends, etc. prescribed in that item that are to be received on or after the date of enforcement of this Act (hereinafter referred to as the "Effective Date"), and for the specified dividends, etc. prescribed in Article 23, paragraph (1), item (xv) of the Former Act that were to be received before the Effective Date, the provisions then in force continue to govern.

⑥With regard to the application of Article 37-2, paragraph (2) of the New Act in the case where the first day of the designation period falls within the period from the Item 1 Effective Date to September 30, 2029, the phrase "within four years before the first day of the designation period" in item (v) of that paragraph is deemed to be replaced with "during the period from October 1, 2025 to the day before the first day of the designation period".

⑦The provisions of Article 37-2, paragraphs (5) and (6) of the New Act apply where the Minister for Internal Affairs and Communications finds that a prefecture, etc. (meaning a prefecture, etc. prescribed in paragraph (1), item (i) of that Article; the same applies hereinafter in this paragraph) has ceased to conform to any of the standards prescribed in paragraph (2) of that Article on or after the Effective Date or had not conformed to any of those standards on or after the Effective Date, or where a prefecture, etc. has failed to make the report under the provisions of paragraph (4) of that Article, or has made a false report, on or after the Effective Date, and for cases where the Minister for Internal Affairs and Communications finds that a prefecture, etc. has ceased to conform to any of the standards prescribed in Article 37-2, paragraph (2) of the Former Act before the Effective Date or had not conformed to any of those standards before the Effective Date, or where a prefecture, etc. has failed to make the report under the provisions of paragraph (5) of that Article, or has made a false report, before the Effective Date, the provisions then in force continue to govern.

⑧With regard to the application of Article 37-2, paragraph (6) of the New Act during the period from the Effective Date to the day before the Item 1 Effective Date, the phrase "subject to revocation of designation" in that paragraph is deemed to be replaced with "subject to revocation of designation under the provisions of that paragraph (hereinafter in this Article referred to as 'revocation of designation')".

⑪The provisions of Article 71-25 and Article 71-26, paragraph (1) of the New Act apply to the interest levy of prefectural inhabitant tax for which the due date for payment under the provisions of Article 71-10, paragraph (2) of the Local Tax Act arrives on or after the Effective Date, and for the interest levy of prefectural inhabitant tax for which the due date for payment under the provisions of that paragraph arrives before the Effective Date, the provisions then in force continue to govern.

⑰Except as provided for in the following paragraph, the provisions of the New Act concerning corporate prefectural inhabitant tax (excluding the provisions of Article 69-2 of the New Act) apply to corporate prefectural inhabitant tax for business years that begin on or after the Effective Date, and for corporate prefectural inhabitant tax for business years that began before the Effective Date, the provisions then in force continue to govern.

⑱With regard to the application of the provisions of Article 23, paragraph (1), item (iv) of the Former Act (limited to the part pertaining to the provisions of Article 42-12 of the Former Act on Special Measures Concerning Taxation) and Article 8, paragraph (7) of the Supplementary Provisions of the Former Act (limited to the part pertaining to the provisions of that item) in the case where the provisions of Article 42-12, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation, for which the provisions then in force continue to govern pursuant to the provisions of Article 54 of the Supplementary Provisions of the Income Tax Act Amendment Act, apply, the provisions then in force continue to govern.