This Act comes into effect on the date of promulgation; provided, however, that the provisions amending Article 78, paragraph (1), Article 112-2, Article 489 and Article 490-2, paragraph (1) come into effect on June 1, 1973, the provisions amending the provisions on special land holding tax come into effect on July 1 of that year, the provisions amending Article 114-4, Article 114-5, paragraph (1), Article 129, paragraph (3) and Article 490 come into effect on October 1 of that year, and the provisions amending Article 149, Article 150, paragraphs (3) and (4), and Article 151, paragraph (3) come into effect on April 1, 1974.

①The provisions of the Local Tax Act after amendment (hereinafter referred to as the "New Act") relating to individual prefectural inhabitant tax (excluding the portion relating to the income levy imposed pursuant to Article 50-2 of the New Act (hereinafter in this Article referred to as the "separately taxed income levy")) apply from individual prefectural inhabitant tax for fiscal year 1973, and for individual prefectural inhabitant tax up to fiscal year 1972, the provisions then in force continue to govern.

②Where the amount of the separately taxed income levy collected on severance pay or other such compensation payable during 1973 (meaning severance pay or other such compensation prescribed in Article 50-2 of the New Act; the same applies hereinafter in this Article) that was paid before the date of enforcement of the Act Partially Amending the Income Tax Act (Act No. 8 of 1973) exceeds the amount of the separately taxed income levy relating to the amount of retirement income calculated for that severance pay or other such compensation in the manner of calculating the amount of retirement income prescribed in Article 30, paragraph (2) of the Income Tax Act (Act No. 33 of 1965) as amended by that Act (hereinafter referred to as the "Post-amendment Income Tax Act") (hereinafter in this paragraph referred to as the "post-amendment prefectural retirement income levy amount"), the post-amendment prefectural retirement income levy amount is deemed to be stated in the remittance return under Article 50-5 of the Local Tax Act before amendment (hereinafter referred to as the "Former Act"). In this case, the refund of the tax amount relating to that overpayment under Article 17 of the New Act is to be made to the person who received payment of that severance pay or other such compensation.

③In the case prescribed in the first sentence of the preceding paragraph, in applying Article 50-6, paragraph (1), item (ii) of the New Act to severance pay or other such compensation payable during 1973 that is paid on or after the date of enforcement of the Act Partially Amending the Income Tax Act, or Article 50-8 of the New Act to severance pay or other such compensation payable during that year, the phrase "the amount of the separately taxed income levy collected or to be collected" in those provisions is deemed to be replaced with "the amount of the separately taxed income levy collected or to be collected (for severance pay or other such compensation paid before the date of enforcement of the Act Partially Amending the Income Tax Act (Act No. 8 of 1973), the post-amendment prefectural retirement income levy amount prescribed in Article 2, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act (Act No. 23 of 1973))".

①The provisions of the proviso to Article 72-14, paragraph (1) of the New Act apply to the calculation of income for each business year for business years ending on or after April 1, 1973, and for the calculation of income for each business year for business years ending before that date, the provisions then in force continue to govern; provided, however, that, for the calculation of income for each business year that is the tax base of enterprise tax on corporations that are to be governed by the provisions of Article 55 or Article 56 of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1973; hereinafter referred to as the "1973 Act on Special Measures Concerning Taxation Amendment Act") (hereinafter referred to as the "Act on Special Measures Concerning Taxation Before the Amendment"), as replaced pursuant to Article 12, paragraph (4) of the Supplementary Provisions of that Act, the provisions of the proviso to Article 72-14, paragraph (1) of the Former Act remain in force.

②The provisions of Article 9, paragraphs (1) and (4) of the Supplementary Provisions of the New Act apply to the calculation of income for each business year for business years beginning on or after April 1, 1973, and for the calculation of income for each business year for business years beginning before that date, the provisions then in force continue to govern.

③The provisions of the New Act relating to individual enterprise tax apply from individual enterprise tax for fiscal year 1973, and for individual enterprise tax up to fiscal year 1972, the provisions then in force continue to govern.

①Except as otherwise specially provided, the provisions of the New Act relating to real property acquisition tax apply to real property acquisition tax to be imposed on the acquisition of real property on or after the date of enforcement of this Act (hereinafter referred to as the "Effective Date"), and for real property acquisition tax imposed on the acquisition of real property before that date, the provisions then in force continue to govern.

②The provisions of Article 73-14, paragraph (1) and Article 73-15-2, paragraph (1) of the New Act apply to real property acquisition tax imposed on the acquisition of real property on or after January 1, 1973.

③The provisions of Article 11, paragraph (6) of the Supplementary Provisions of the New Act apply to real property acquisition tax imposed on the acquisition of land on or after April 1, 1973.

The provisions of Article 78, paragraph (1) and Article 112-2 of the New Act apply to amusement facility use tax to be imposed on the use of golf courses on or after June 1, 1973, and for amusement facility use tax imposed on the use of golf courses before that date, the provisions then in force continue to govern.

The provisions of Article 114-4, Article 114-5, paragraph (1) and Article 129, paragraph (3) of the New Act apply to consumption tax on meals, drinks, etc. to be imposed on eating and drinking, and lodging, and other acts of use (meaning other acts of use prescribed in Article 113, paragraph (1) of the New Act) on or after October 1, 1973, and for consumption tax on meals, drinks, etc. imposed on those acts before that date, the provisions then in force continue to govern.

The provisions of Article 149, Article 150, paragraphs (3) and (4), and Article 151, paragraph (3) of the New Act apply from automobile tax for fiscal year 1974, and for automobile tax up to fiscal year 1973, the provisions then in force continue to govern.

①The provisions of the New Act relating to individual municipal inhabitant tax (excluding the portion relating to the income levy imposed pursuant to Article 328 of the New Act (hereinafter in this Article referred to as the "separately taxed income levy")) apply from individual municipal inhabitant tax for fiscal year 1973, and for individual municipal inhabitant tax up to fiscal year 1972, the provisions then in force continue to govern.

②The provisions of the New Act relating to the separately taxed income levy apply to the separately taxed income levy relating to severance pay or other such compensation (meaning severance pay or other such compensation prescribed in Article 328 of the New Act; the same applies hereinafter in this Article) payable on or after January 1, 1973, and for the separately taxed income levy relating to severance pay or other such compensation payable before that date, the provisions then in force continue to govern.

③Notwithstanding the provisions of the preceding paragraph, the provisions of the New Act relating to the separately taxed income levy (limited to the portion relating to special collection under Article 328-5, paragraph (2) of the New Act) apply to severance pay or other such compensation payable during 1973 that is paid on or after the Effective Date, and for severance pay or other such compensation payable during that year that was paid before that date, the provisions then in force continue to govern.

④Where the amount of the separately taxed income levy collected on severance pay or other such compensation payable during 1973 that was paid before the Effective Date exceeds the amount of the separately taxed income levy that results when the provisions of the New Act relating to the separately taxed income levy are applied to the amount of retirement income calculated for that severance pay or other such compensation in the manner of calculating the amount of retirement income prescribed in Article 30, paragraph (2) of the Post-amendment Income Tax Act (hereinafter in this paragraph referred to as the "post-amendment municipal retirement income levy amount"), the post-amendment municipal retirement income levy amount is deemed to be stated in the remittance return under Article 328-5, paragraph (2) of the Former Act. In this case, the refund of the tax amount relating to that overpayment under Article 17 of the New Act is to be made to the person who received payment of that severance pay or other such compensation.

⑤In the case prescribed in the first sentence of the preceding paragraph, in applying Article 328-6, paragraph (1), item (ii) of the New Act to severance pay or other such compensation payable during 1973 that is paid on or after the Effective Date, or Article 328-13, paragraph (1) of the New Act to severance pay or other such compensation payable during that year, the phrase "the amount of the separately taxed income levy collected or to be collected" in those provisions is deemed to be replaced with "the amount of the separately taxed income levy collected or to be collected (for severance pay or other such compensation paid before the date of enforcement of the Act Partially Amending the Local Tax Act (Act No. 23 of 1973), the post-amendment municipal retirement income levy amount prescribed in Article 8, paragraph (4) of the Supplementary Provisions of that Act)".

①Except as otherwise specially provided, the provisions of the New Act relating to fixed assets tax apply from fixed assets tax for fiscal year 1973, and for fixed assets tax up to fiscal year 1972, the provisions then in force continue to govern.

②The provisions of Article 349-3, paragraph (2) of the New Act, with respect to the structures prescribed in that paragraph that are laid in order to newly establish or expand depots specified by Cabinet Order, apply to those structures laid on or after January 2, 1972, from fixed assets tax for fiscal year 1973.

③For fixed assets tax imposed on machines and other equipment listed in item (iii) of the table in Article 43, paragraph (1) of the Act on Special Measures Concerning Taxation Before the Amendment that are subject to the application of Article 43, paragraph (1) of the Act on Special Measures Concerning Taxation Before the Amendment or Article 11, paragraph (7) of the Supplementary Provisions of the 1973 Act on Special Measures Concerning Taxation Amendment Act, the provisions of Article 349-3, paragraph (4) of the Former Act govern, with the phrase "Article 43, paragraph (1) of the Act on Special Measures Concerning Taxation" in that paragraph deemed to be replaced with "Article 43, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1973) or Article 11, paragraph (7) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation", and the phrase "that paragraph" with "Article 43, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation".

④The provisions of Article 349-3, paragraph (13) of the Former Act remain in force with respect to fixed assets tax imposed on the machinery and facilities, etc. prescribed in that paragraph that were newly established during the period up to March 31, 1972.

⑤The provisions of Article 381, paragraph (6) of the New Act apply from fixed assets tax for fiscal year 1974 to residential land owned by individuals (meaning residential land prescribed in Article 349-3-2 of the New Act; the same applies hereinafter) for which the amount to become the tax base of fixed assets tax for fiscal year 1973 is less than the amount obtained by multiplying by one-half the price to become the tax base of fixed assets tax for that fiscal year.

⑥The provisions of the proviso to Article 384, paragraph (1) and Article 384, paragraph (2) of the New Act apply from fixed assets tax for fiscal year 1974.

⑦The provisions of Article 15, paragraph (4) of the Supplementary Provisions of the Former Act remain in force with respect to fixed assets tax imposed on the machinery and facilities, etc. prescribed in that paragraph that were acquired during the period up to March 31, 1972.