This Act comes into effect as of April 1, 1977; provided, however, that the provisions amending Article 78, Article 489, paragraph (1), Article 490-2, paragraphs (1) and (2) and Article 700-6, item (iii) come into effect on June 1 of the same year, the provisions amending Article 114-4, Article 114-5, paragraph (1) and Article 129, paragraph (3) come into effect on October 1 of the same year, and the provisions amending Articles 701 and 701-2 come into effect on January 1, 1978.

①The provisions of the Local Tax Act after the amendment (hereinafter referred to as the "New Act") relating to individual prefectural inhabitant tax apply from individual prefectural inhabitant tax for fiscal year 1977, and the provisions then in force continue to govern individual prefectural inhabitant tax up to fiscal year 1976.

②The provisions of Article 52, paragraph (1) of the New Act apply to corporate prefectural inhabitant tax for business years ending on or after April 1, 1977 (hereinafter referred to as the "Effective Date") or for the period under Article 53, paragraph (5) of the New Act, and the provisions then in force continue to govern corporate prefectural inhabitant tax for business years that ended before the Effective Date or for the period under that paragraph.

③In the case where the deadline for filing the return under Article 53, paragraph (1) of the New Act for a business year of a corporation ending on or after the Effective Date (limited to that relating to the return under Article 71, paragraph (1) of the Corporation Tax Act (Act No. 34 of 1965) (including the case where Article 72, paragraph (1) of that Act applies and the case where these provisions are applied mutatis mutandis pursuant to Article 145, paragraph (1) of that Act)) falls before the Effective Date, notwithstanding the provisions of the preceding paragraph, the provisions then in force continue to govern prefectural inhabitant tax that the corporation paid, or should have paid, as the prefectural inhabitant tax relating to that return.

The provisions of Article 72-18, paragraphs (1) and (2) of the New Act apply from individual enterprise tax for fiscal year 1977, and the provisions then in force continue to govern individual enterprise tax up to fiscal year 1976.

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 Effective Date, and with regard to real property acquisition tax imposed on the acquisition of real property before the Effective Date, the provisions then in force continue to govern.

The provisions of Article 78, paragraphs (1), (2) and (4) of the New Act apply to amusement facility use tax to be imposed on the use of the facilities set forth in the items of Article 75, paragraph (1) of the New Act on or after June 1, 1977, and the provisions then in force continue to govern amusement facility use tax imposed on the use of those facilities before that date.

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, drinking and lodging and other acts of use (meaning the other acts of use prescribed in Article 113, paragraph (1) of the New Act) on or after October 1, 1977, and the provisions then in force continue to govern consumption tax on meals, drinks, etc. to be imposed on those acts before that date.

The provisions of Article 180, paragraph (1) of the New Act and Article 13 of the Supplementary Provisions of the New Act apply from mining area tax for fiscal year 1977, and the provisions then in force continue to govern mining area tax up to fiscal year 1976.

The provisions of Article 237 of the New Act apply to hunting license tax to be imposed on persons who receive a hunting license on or after the Effective Date, and the provisions then in force continue to govern hunting license tax imposed on persons who received a hunting license before the Effective Date.

①The provisions of the New Act relating to individual municipal inhabitant tax apply from individual municipal inhabitant tax for fiscal year 1977, and the provisions then in force continue to govern individual municipal inhabitant tax up to fiscal year 1976.

②The provisions of Article 312, paragraphs (1) and (2) of the New Act apply to corporate municipal inhabitant tax for business years ending on or after the Effective Date or for the period under Article 321-8, paragraph (5) of the New Act, and the provisions then in force continue to govern corporate municipal inhabitant tax for business years that ended before the Effective Date or for the period under that paragraph.

③In the case where the deadline for filing the return under Article 321-8, paragraph (1) of the New Act for a business year of a corporation ending on or after the Effective Date (limited to that relating to the return under Article 71, paragraph (1) of the Corporation Tax Act (including the case where Article 72, paragraph (1) of that Act applies and the case where these provisions are applied mutatis mutandis pursuant to Article 145, paragraph (1) of that Act)) falls before the Effective Date, notwithstanding the provisions of the preceding paragraph, the provisions then in force continue to govern municipal inhabitant tax that the corporation paid, or should have paid, as the municipal inhabitant tax relating to that return.

①Except as otherwise specially provided, the provisions of the New Act relating to fixed assets tax apply from fixed assets tax for fiscal year 1977, and the provisions then in force continue to govern fixed assets tax up to fiscal year 1976.

②The provisions of Article 349-3, paragraph (10) of the New Act apply, from fixed assets tax for fiscal year 1977, to aircraft prescribed in that paragraph on which fixed assets tax comes to be imposed in fiscal year 1977 or any later fiscal year.

③The provisions of Article 349-3, paragraph (10) of the Local Tax Act prior to the amendment (hereinafter referred to as the "Former Act") remain in force with respect to fixed assets tax imposed on aircraft prescribed in that paragraph on which fixed assets tax came to be imposed in fiscal year 1976 or any earlier fiscal year. In this case, the phrase "aircraft to which the provisions of the preceding paragraph apply" in that paragraph is deemed to be replaced with "aircraft operating exclusively on international routes".

④The provisions of Article 349-3, paragraph (26) of the New Act apply, from fixed assets tax for fiscal year 1977, to houses and depreciable assets prescribed in that paragraph that were constructed on or after January 2, 1976.

⑤The provisions of Article 349-3, paragraph (26) of the Former Act remain in force with respect to fixed assets tax imposed on houses and depreciable assets prescribed in that paragraph that were constructed up to January 1, 1976. In this case, the phrase "notwithstanding the preceding provisions, the fixed assets" in that paragraph is deemed to be replaced with "notwithstanding the preceding provisions, for fixed assets tax for each fiscal year up to fiscal year 1983, the fixed assets", the phrase "fixed assets tax for the five fiscal years" with "fixed assets tax for the five fiscal years (limited to fixed assets tax for each fiscal year up to fiscal year 1978)", and the phrase "amount" with "amount, and for fixed assets tax for each fiscal year from fiscal year 1984 through fiscal year 1988, an amount equivalent to 3/4 of the price to be the tax base of fixed assets tax relating to the fixed assets".

⑥The provisions of Article 16, paragraphs (1) through (3), (5) and (6) of the Supplementary Provisions of the New Act apply, from fixed assets tax for fiscal year 1977, to dwellings, rental dwellings or houses prescribed in those provisions that were newly built on or after January 2, 1976.

⑦The provisions of Article 16, paragraphs (1) through (3) and (5) of the Supplementary Provisions of the Former Act remain in force with respect to fixed assets tax imposed on dwellings, rental dwellings or houses prescribed in those provisions that were newly built up to January 1, 1976. In this case, the phrase "the following paragraph" in paragraph (1) of that Article is deemed to be replaced with "Article 16, paragraph (2) of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc. (Act No. 7 of 1976), which remains in force pursuant to the provisions of Article 7, paragraph (21) of the Supplementary Provisions of that Act, or Article 16, paragraph (2) of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act (Act No. 6 of 1977), which remains in force pursuant to the provisions of Article 10, paragraph (7) of the Supplementary Provisions of that Act"; in paragraph (2) of that Article, the phrase "the following paragraph" is deemed to be replaced with "Article 16, paragraph (3) of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act (Act No. 6 of 1977), which remains in force pursuant to the provisions of Article 10, paragraph (7) of the Supplementary Provisions of that Act", the phrase "through the following paragraph and paragraph (5)" with "this paragraph and paragraphs (3) and (5) of that Article", and the phrase "the following paragraph or paragraph (5)" with "paragraph (3) or (5) of that Article"; and in paragraph (5) of that Article, the phrase "paragraph (3)" is deemed to be replaced with "Article 16, paragraph (3) of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act (Act No. 6 of 1977), which remains in force pursuant to the provisions of Article 10, paragraph (7) of the Supplementary Provisions of that Act".