This Act comes into effect on April 1, 1983; provided, however, that the provisions amending Article 78, paragraphs (1) and (3), Article 489, paragraph (1), item (xvi) and Article 700-6 of the Local Tax Act in Article 1, and the provisions of Articles 5, 11 and 13 of the Supplementary Provisions come into effect on June 1 of that year, and the provisions amending Article 114-3, paragraph (1) of that Act in Article 1 and the provisions of Article 6 of the Supplementary Provisions come into effect on January 1, 1984.

①The provisions of Article 33, paragraph (2) and Article 34 of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act"), and Article 33-3, paragraph (3) and Article 34, paragraph (3) of the Supplementary Provisions of the New Act, apply to individual prefectural inhabitant tax for fiscal year 1983 and subsequent fiscal years, and for individual prefectural inhabitant tax for fiscal years up to and including fiscal year 1982, the provisions then in force continue to govern.

②The provisions of Article 3-3, paragraphs (1) and (2) of the Supplementary Provisions of the Local Tax Act prior to its amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") remain in force with respect to individual prefectural inhabitant tax for fiscal year 1982.

③The 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, 1983 (hereinafter referred to as the "Effective Date") or for the period prescribed in Article 53, paragraph (5) of the New Act, and for corporate prefectural inhabitant tax for business years that ended before the Effective Date or for the period prescribed in that paragraph, the provisions then in force continue to govern.

④Notwithstanding the provisions of the preceding paragraph, if 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 a return that a corporation obligated to submit a return concerning corporation tax pursuant to 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 in Article 145, paragraph (1) of that Act) is to file by the deadline for filing that return pursuant to Article 53, paragraph (1) of the New Act) is before the Effective Date, the provisions then in force continue to govern for the prefectural inhabitant tax paid, or that should have been paid, with respect to that return of that corporation.

⑤The provisions of Article 8, paragraph (2) of the Supplementary Provisions of the New Act apply to corporate prefectural inhabitant tax for business years ending on or after the Effective Date, and for corporate prefectural inhabitant tax for business years that ended before the Effective Date, the provisions then in force continue to govern.

①The 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 the Act on Special Measures Concerning Taxation that a corporation acquires on or after 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. 11 of 1983) that a corporation acquired before the Effective Date, the provisions then in force continue to govern.

②The provisions of Article 9, paragraph (1) of the Supplementary Provisions of the New Act apply to corporate enterprise tax on liquidation income due to merger on or after the Effective Date, and for corporate enterprise tax on liquidation income due to merger before the Effective Date, the provisions then in force continue to govern.

①The provisions of Article 73-4, paragraph (1), Article 73-7, Article 73-14, paragraph (3) and Article 73-24, paragraph (2) of the New Act 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.

②For real property acquisition tax imposed on the acquisition of a facility prescribed in Article 11, paragraph (5) of the Supplementary Provisions of the Former Act that was made before the Effective Date, the provisions then in force continue to govern.

The provisions of Article 78, paragraphs (1) and (3) of the New Act apply to amusement facility use tax to be imposed on the use of the facilities listed in the items of Article 75, paragraph (1) of the New Act on or after June 1, 1983, and for amusement facility use tax imposed on the use of those facilities before that date, the provisions then in force continue to govern.

The provisions of Article 114-3, paragraph (1) of the New Act apply to consumption tax on meals, drinks, etc. to be imposed on lodging at an inn and the eating and drinking accompanying it on or after January 1, 1984, and for consumption tax on meals, drinks, etc. imposed on lodging at an inn and the eating and drinking accompanying it before that date, the provisions then in force continue to govern.

The provisions of Article 180, paragraph (1) of the New Act and Article 13 of the Supplementary Provisions of the New Act apply to mining area tax for fiscal year 1983 and subsequent fiscal years, and for mining area tax for fiscal years up to and including fiscal year 1982, the provisions then in force continue to govern.

The provisions of Article 237, paragraph (1) 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 imposed on a person who received hunter registration before the Effective Date, the provisions then in force continue to govern.

①The provisions of Article 314, paragraph (2) and Article 314-2 of the New Act, Article 33-3, paragraph (3) of the Supplementary Provisions of the New Act as applied mutatis mutandis in paragraph (4) of that Article, and Article 34, paragraph (3) of the Supplementary Provisions of the New Act as applied mutatis mutandis in paragraph (4) of that Article, apply to individual municipal inhabitant tax for fiscal year 1983 and subsequent fiscal years, and for individual municipal inhabitant tax for fiscal years up to and including fiscal year 1982, the provisions then in force continue to govern.

②The provisions of Article 3-3, paragraphs (3) and (4) of the Supplementary Provisions of the Former Act remain in force with respect to individual municipal inhabitant tax for fiscal year 1982.

③The provisions of Article 312, paragraphs (1), (2) and (5) of the New Act apply to corporate municipal inhabitant tax for business years ending on or after the Effective Date or for the period prescribed in Article 321-8, paragraph (5) of the New Act, and for corporate municipal inhabitant tax for business years that ended before the Effective Date or for the period prescribed in that paragraph, the provisions then in force continue to govern.

④Notwithstanding the provisions of the preceding paragraph, if 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 a return that a corporation obligated to submit a return concerning corporation tax pursuant to 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 in Article 145, paragraph (1) of that Act) is to file by the deadline for filing that return pursuant to Article 321-8, paragraph (1) of the New Act) is before the Effective Date, the provisions then in force continue to govern for the municipal inhabitant tax paid, or that should have been paid, with respect to that return of that corporation.

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

①The provisions of Article 348, paragraph (2), item (xxiii)-4 of the New Act and Article 15, paragraphs (8), (10) and (19) of the Supplementary Provisions of the New Act apply to fixed assets tax for fiscal year 1983 and subsequent fiscal years, and for fixed assets tax for fiscal years up to and including fiscal year 1982, the provisions then in force continue to govern.

②The provisions of Article 349-3, paragraph (29) of the New Act apply to fixed assets tax for fiscal year 1983 and subsequent fiscal years imposed on the fixed assets prescribed in that paragraph that were acquired on or after January 2, 1982.

③The provisions of Article 352-2 of the New Act apply to fixed assets tax for fiscal year 1984 and subsequent fiscal years.

④For fixed assets tax imposed on the warehouses prescribed in Article 15, paragraph (5) of the Supplementary Provisions of the Former Act that were newly established or expanded during the period from January 2, 1965 through January 1, 1982, the provisions then in force continue to govern.

⑤With respect to the application of Article 15, paragraph (5) of the Supplementary Provisions of the New Act to fixed assets tax imposed on the warehouses, etc. prescribed in that paragraph that were newly established or expanded during the period from January 2, 1982 through December 31 of that year, in that paragraph the phrase "one-half (in the case of machinery and equipment attached to a storage tank or warehouse, two-thirds of the price to be the tax base of fixed assets tax on that machinery and equipment attached to the storage tank or warehouse)" is deemed to be replaced with "one-half".

⑥For fixed assets tax imposed on the machinery and other equipment prescribed in Article 15, paragraph (12) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 1980 through March 31, 1982, the provisions then in force continue to govern.

⑦For fixed assets tax imposed on the structures prescribed in Article 15, paragraph (13) of the Supplementary Provisions of the Former Act that were laid during the period from January 2, 1978 through January 1, 1982, the provisions then in force continue to govern.

⑧For fixed assets tax imposed on the houses and depreciable assets prescribed in Article 15, paragraph (21) of the Supplementary Provisions of the Former Act that were acquired during the period from October 1, 1981 through January 1, 1982, the provisions then in force continue to govern.

⑨For fixed assets tax imposed on the houses prescribed in Article 16, paragraph (5) of the Supplementary Provisions of the Former Act that were newly built by January 1, 1982, the provisions then in force continue to govern.