This Act comes into effect on April 1, 1980; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:

①Except as otherwise specially 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 apply beginning with individual prefectural inhabitant tax for fiscal year 1980, and for individual prefectural inhabitant tax for fiscal years up to and including fiscal year 1979, the provisions then in force continue to govern.

②The provisions of Articles 34 through 35 of the Supplementary Provisions of the New Act apply beginning with individual prefectural inhabitant tax for fiscal year 1981, and for individual prefectural inhabitant tax for fiscal years up to and including fiscal year 1980, the provisions then in force continue to govern.

The provisions of Article 72-14, paragraph (1) of the New Act (limited to the portion relating to Article 55 of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957)) apply to the specified shares, etc. prescribed in Article 55, paragraph (1) of that Act that a corporation acquires on or after April 1, 1980 (hereinafter referred to as the "Effective Date"), and for the specified shares, etc. prescribed in Article 55, paragraph (1) of the Act on Special Measures Concerning Taxation prior to its amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 9 of 1980) that a corporation acquired before the Effective Date, and the specified overseas construction work prescribed in Article 55, paragraph (2) of the Act on Special Measures Concerning Taxation prior to that amendment relating to a specified overseas construction contract prescribed in that paragraph that a corporation concluded before the Effective Date, the provisions then in force continue to govern.

①Except as otherwise specially provided, the provisions of the New Act concerning real property acquisition tax apply to real property acquisition tax to be imposed on acquisitions of real property on or after the Effective Date, and for real property acquisition tax imposed on acquisitions of real property before the Effective Date, the provisions then in force continue to govern.

②The provisions of Article 73-14, paragraph (1) of the New Act (excluding the portion concerning real property acquisition tax imposed on acquisition of a dwelling by purchase) apply to real property acquisition tax to be imposed on acquisition of a dwelling built on or after July 1, 1980.

③The provisions of Article 73-14, paragraph (1) of the Local Tax Act prior to its amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") (excluding the portion concerning real property acquisition tax imposed on acquisition of a dwelling by purchase) remain in force with respect to real property acquisition tax imposed on acquisition of a dwelling built before July 1, 1980.

④The provisions of Article 73-14, paragraphs (1) and (2) of the Former Act remain in force, notwithstanding the provisions of paragraph (2), with respect to real property acquisition tax imposed on the acquisition of a dwelling in the case where a person who purchased, before the Effective Date, a newly built dwelling that has not yet been used for residence by any person newly builds, on or after the Effective Date and within one year after the purchase of that dwelling, a dwelling that is to form a single structure with that dwelling, or builds an extension to that dwelling, and in the case where a person who built a dwelling before July 1, 1980 newly builds, on or after that date and within one year after the construction of that dwelling, a dwelling that is to form a single structure with that dwelling, or builds an extension to that dwelling.

⑤Where a person seeks to be subject to the application of the provisions of Article 73-14, paragraph (1) of the New Act or the provisions of Article 73-14, paragraph (1) of the Former Act that remain in force pursuant to the provisions of paragraph (3), with respect to the acquisition of a dwelling in the case where the dwelling was built before July 1, 1980 (including the purchase of a newly built dwelling that has not yet been used for residence by any person; the same applies in the following paragraph), the provisions of Article 73-14, paragraph (4) of the New Act do not apply.

⑥In addition to what is provided for in the preceding paragraph, where a person who built a dwelling before July 1, 1980 newly builds, on or after that date and within one year after the construction of that dwelling, a dwelling that is to form a single structure with that dwelling, or builds an extension to that dwelling, and seeks to be subject to the application of the provisions of Article 73-14, paragraph (1) of the New Act or the provisions of Article 73-14, paragraph (1) of the Former Act that remain in force pursuant to the provisions of paragraph (4), with respect to the acquisition of a dwelling in that case, the provisions of the latter part of Article 73-14, paragraph (4) of the New Act do not apply.

⑦With respect to the application of the provisions of Article 73-24, paragraph (1), item (ii) of the New Act to the acquisition of land used for a dwelling that was newly built before July 1, 1980, in that paragraph, the phrase "dwelling (limited to a dwelling specified by Cabinet Order; hereinafter referred to in this paragraph as a 'dwelling eligible for the special measure')" is deemed to be replaced with "dwelling", the phrase "one independently partitioned part used for residence, as specified by Cabinet Order" is deemed to be replaced with "one independently partitioned part used for residence", and in item (ii) of that paragraph, the phrase "dwelling eligible for the special measure" is deemed to be replaced with "dwelling".

⑧With respect to the application of the provisions of Article 73-24, paragraph (2), item (ii) of the New Act to the acquisition of land used for a dwelling that was acquired before the Effective Date, in that paragraph, the phrase "existing dwelling" is deemed to be replaced with "dwelling specified by Cabinet Order".

⑨Where a person seeks to be subject to the application of the provisions of Article 73-24, paragraph (1) of the New Act with respect to an acquisition of land before July 1, 1980, the provisions of paragraph (4) of that Article do not apply.

⑩In addition to what is provided for in the preceding paragraph, where a person who acquired land before July 1, 1980 acquires, on or after that date and within one year from the date of acquiring that land, land adjacent to that land, and seeks to be subject to the application of the provisions of Article 73-24, paragraph (1) of the New Act with respect to the acquisition of land in that case, and where a person who acquired land before the Effective Date acquires, on or after the Effective Date and within one year from the date of acquiring that land, land adjacent to that land, and seeks to be subject to the application of the provisions of paragraph (2) of that Article with respect to the acquisition of land in that case, the provisions of the latter part of paragraph (4) of that Article do not apply.

The provisions of Article 237, paragraph (1), item (ii) of the New Act apply to hunter registration tax to be imposed on a person who is to receive hunter registration on or after the Effective Date, and for hunter registration tax on a person who received hunter registration before the Effective Date, the provisions then in force continue to govern.

①Except as otherwise specially provided, the provisions of the New Act concerning individual municipal inhabitant tax apply beginning with individual municipal inhabitant tax for fiscal year 1980, and for individual municipal inhabitant tax for fiscal years up to and including fiscal year 1979, the provisions then in force continue to govern.

②The provisions of Article 328-3 and Appended Table 2 of the New Act apply to the income levy on severance pay or other such compensation (meaning the severance pay or other such compensation prescribed in Article 328 of the New Act; the same applies hereinafter in this paragraph) to be paid on or after January 1, 1981, and for the income levy on severance pay or other such compensation to be paid before that date, the provisions then in force continue to govern.

③The provisions of Articles 34 through 35 of the Supplementary Provisions of the New Act apply beginning with individual municipal inhabitant tax for fiscal year 1981, and for individual municipal inhabitant tax for fiscal years up to and including fiscal year 1980, the provisions then in force continue to govern.