This Act comes into effect on April 1, 1979; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:

①The provisions of Article 34 of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") apply from individual prefectural inhabitant tax for fiscal year 1979, and for individual prefectural inhabitant tax up to fiscal year 1978, the provisions then in force continue to govern.

②The provisions of Article 4, paragraph (4) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") remain in force with respect to individual prefectural inhabitant tax up to fiscal year 1978.

③The provisions of Articles 34-2 and 34-3 of the Supplementary Provisions of the New Act apply from individual prefectural inhabitant tax for fiscal year 1980, and for individual prefectural inhabitant tax up to fiscal year 1979, the provisions then in force continue to govern.

①For corporate enterprise tax imposed on businesses conducted by house-rental associations, federations of house-rental associations, room-rental associations and federations of room-rental associations existing at the time of enforcement of this Act, the provisions then in force continue to govern.

②The provisions of Article 9, paragraph (5) of the Supplementary Provisions of the Former Act remain in force with respect to individual enterprise tax up to fiscal year 1978.

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 April 1, 1979 (hereinafter referred to as the "Effective Date"), and for 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 147, paragraph (1) of the New Act apply from automobile tax for fiscal year 1979, and for automobile tax up to fiscal year 1978, the provisions then in force continue to govern.

①The provisions of Article 314-2 of the New Act apply from individual municipal inhabitant tax for fiscal year 1979, and for individual municipal inhabitant tax up to fiscal year 1978, the provisions then in force continue to govern.

②The provisions of Article 4, paragraph (4) of the Supplementary Provisions of the Former Act remain in force with respect to individual municipal inhabitant tax up to fiscal year 1978.

③The provisions of Articles 34-2 and 34-3 of the Supplementary Provisions of the New Act apply from individual municipal inhabitant tax for fiscal year 1980, and for individual municipal inhabitant tax up to fiscal year 1979, the provisions then in force continue to govern.

①Except as otherwise provided, the provisions of the New Act relating to fixed assets tax apply from fixed assets tax for fiscal year 1979, and for fixed assets tax up to fiscal year 1978, the provisions then in force continue to govern.

②The provisions of Article 349-3, paragraph (5) of the Former Act remain in force with respect to fixed assets tax imposed on machines and other equipment that directly contribute to the rationalization of distribution, the supply of quality housing or other stabilization and improvement of the lives of the people. In this case, the phrase "machines and other equipment specified by Cabinet Order" in that paragraph is deemed to be replaced with "machines and other equipment, being the machines and other equipment listed in item (vii) of the table in Article 11, 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. 15 of 1979; hereinafter referred to as "Act No. 15 of 1979") (hereinafter referred to as the "Act on Special Measures Concerning Taxation Before the Amendment") that are subject to the application of Article 11, paragraph (1) of the Act on Special Measures Concerning Taxation Before the Amendment (including cases where its provisions are to govern pursuant to Article 6, paragraph (1) of the Supplementary Provisions of Act No. 15 of 1979), and the machines and other equipment listed in item (vii) 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 (including cases where its provisions are to govern pursuant to Article 16, paragraph (1) of the Supplementary Provisions of Act No. 15 of 1979)", and the phrase "the following paragraph" with "Article 349-3, paragraph (5) of the Local Tax Act as amended by the Act Partially Amending the Local Tax Act, etc. (Act No. 12 of 1979)".

③The provisions of Article 349-3, paragraph (24) of the New Act apply from fixed assets tax to be imposed on the houses and depreciable assets prescribed in that paragraph that were constructed on or after January 2, 1978.

④The provisions of Article 349-3, paragraph (26) of the Former Act remain in force with respect to fixed assets tax imposed on the houses and depreciable assets prescribed in that paragraph that were constructed during the period from January 2, 1976 to January 1, 1978. In this case, the phrase "one-half of the price to become the tax base of fixed assets tax relating to the fixed assets" in that paragraph is deemed to be replaced with "for fixed assets tax for each fiscal year up to fiscal year 1983, one-half of the price to become the tax base of fixed assets tax relating to the fixed assets, and for fixed assets tax for each fiscal year from fiscal year 1984 through fiscal year 1988, three-fourths of the price to become the tax base of fixed assets tax relating to the fixed assets".

⑤The tax base of fixed assets tax imposed on oil fences prescribed in Article 14, item (ii) of the Supplementary Provisions of the Former Act that were installed by January 1, 1979 is, notwithstanding Article 349-2 of the New Act, only for fixed assets tax for fiscal year 1979 and fiscal year 1980, an amount equivalent to one-sixth of the price to become the tax base of fixed assets tax relating to those oil fences (for oil fences installed during the period from January 2, 1978 to January 1, 1979, one-third).

⑥The provisions of Article 15, paragraph (2) of the Supplementary Provisions of the Former Act remain in force with respect to fixed assets tax imposed on hydrodesulfurization units for heavy oil prescribed in that paragraph that were newly established by January 1, 1978.

⑦The provisions of Article 15, paragraph (7) of the Supplementary Provisions of the Former Act remain in force with respect to fixed assets tax imposed on computers prescribed in that paragraph that were newly acquired by March 31, 1978.

Only for fixed assets tax for fiscal year 1979, with regard to fixed assets tax imposed on land subject to the application of Article 18, paragraph (1) or Article 19, paragraph (1) of the Supplementary Provisions of the New Act, the mayor of the municipality may, with respect to the amounts specified in the items of Article 28, paragraph (1) of the Supplementary Provisions of the New Act and the comparable tax base under that paragraph registered in the land tax ledgers, etc. pursuant to that paragraph, and the amounts specified in the items of paragraph (2) of that Article registered in the land tax ledgers, etc. pursuant to that paragraph, substitute notification of these amounts to the owner of that land for the inspection of the fixed assets tax ledger under Article 415 of the New Act. In this case, in applying Article 417, paragraph (1) of the New Act as applied with terms replaced under Article 22, paragraph (1) of the Supplementary Provisions of the New Act, and Article 432, paragraph (1) of the New Act, to the comparable tax base under Article 28, paragraph (1) of the Supplementary Provisions of the New Act for that land, the phrase "that the price, etc. of the fixed assets (including the comparable tax base under Article 28, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this paragraph) has not been registered on or after the date on which the fixed assets tax ledger was made available for inspection pursuant to Article 415, paragraph (1), or the registered price, etc." in Article 417, paragraph (1) of the New Act as applied with terms replaced under Article 22, paragraph (1) of the Supplementary Provisions of the New Act is deemed to be replaced with "the comparable tax base under Article 28, paragraph (1) of the Supplementary Provisions relating to the notice on or after the date on which notice of that comparable tax base was given under Article 8 of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 12 of 1979)", the phrase "the price or the comparable tax base under that paragraph" with "the comparable tax base under that paragraph", the phrase "the price, etc." with "the comparable tax base under that paragraph", and the phrase "during the period from the first day of the inspection period under Article 415, paragraph (1) (including cases under Article 419, paragraph (3)) to ten days after the last day thereof, or Article 417, paragraph (1)" in Article 432, paragraph (1) of the New Act with "the date of receiving notice of the comparable tax base under Article 28, paragraph (1) of the Supplementary Provisions pursuant to Article 8 of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc., or Article 417, paragraph (1) as applied with terms replaced under Article 8 of the Supplementary Provisions of that Act".