This Act comes into effect on April 1, 1984; provided, however, that the provisions listed in the following items come into effect on the dates specified in those items:

The provisions of Article 15-3 of the Local Tax Act prior to its amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act"), and the provisions of Article 15-4, paragraph (1), Article 53, paragraph (15), Article 64, paragraph (1), Article 66, paragraph (2), Article 72-25, paragraph (8), Article 72-45, paragraph (1), Article 72-66, paragraph (2), Article 321-8, paragraph (12), Article 326, paragraph (1), Article 329, paragraph (2) and Article 3-2 of the Supplementary Provisions of the Former Act (limited to the portion relating to deferral of collection under Article 15-3 of the Former Act), remain in force with respect to the corporation tax levy of prefectural inhabitant tax or municipal inhabitant tax, or corporate enterprise tax, for business years that ended before April 1, 1984 (hereinafter referred to as the "Effective Date").

The provisions of Article 15-9, paragraph (3) of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") apply to the calculation of the amount of delinquency charges for the period during which collection is deferred on or after the Effective Date pursuant to the proviso to Article 20-9-3, paragraph (4) of the New Act.

The provisions of Article 19-14 of the New Act apply to actions for revocation of dispositions prescribed in that Article that are filed on or after the Effective Date.

The provisions of Article 45-4, Article 72-55-3 and Article 317-8 of the New Act apply to persons who fall under the persons prescribed in those provisions on or after January 1, 1985.

The provisions of Article 72-46, paragraph (1), Article 97, paragraph (1), Article 127, paragraph (1), Article 278, paragraph (1), Article 328-11, paragraph (1), Article 498, paragraph (1), Article 536, paragraph (1), Article 567, paragraph (1), Article 609, paragraph (1), Article 688, paragraph (1), Article 699-21, paragraph (1), Article 700-33, paragraph (1), Article 701-12, paragraph (1), Article 701-61, paragraph (1) and Article 721, paragraph (1) of the New Act apply to additional charges for understatement relating to local tax for which the deadline for filing the return or remittance return prescribed in those provisions arrives on or after the Effective Date, and for additional charges for understatement relating to local tax for which those deadlines for filing arrived 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 prefectural inhabitant tax apply to individual prefectural inhabitant tax for fiscal year 1984 and subsequent fiscal years, and for individual prefectural inhabitant tax for fiscal years up to and including fiscal year 1983, the provisions then in force continue to govern.

②The provisions of Article 52, paragraph (1) of the New Act apply to corporate prefectural inhabitant tax for business years ending on or after 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.

③Notwithstanding 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.

①The provisions of Appended Table 1 of the Local Tax Act as amended by the provisions of Article 2 apply to the income levy on severance pay or other such compensation (meaning the severance pay or other such compensation prescribed in Article 50-2 of that Act; the same applies hereinafter in this paragraph) to be paid on or after January 1, 1985, 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.

②The provisions of the Local Tax Act as amended by the provisions of Article 2 concerning individual prefectural inhabitant tax (excluding the provisions of Appended Table 1 of that Act) apply to individual prefectural inhabitant tax for fiscal year 1985 and subsequent fiscal years, and for individual prefectural inhabitant tax for fiscal years up to and including fiscal year 1984, the provisions then in force continue to govern.

The provisions of Article 72-5, paragraph (1), item (iv), the proviso to Article 72-14, paragraph (1) (limited to the portion concerning federations of agricultural cooperatives) and Article 72-22, paragraph (4), item (i) of the New Act apply to corporate enterprise tax for business years ending on or after the Effective Date and corporate enterprise tax on liquidation income due to dissolution or merger on or after the Effective Date (including corporate enterprise tax for business years in liquidation of corporations subject to enterprise tax on liquidation income and corporate enterprise tax payable by reason of a partial distribution of residual assets; the same applies hereinafter in this Article), and for corporate enterprise tax for business years that ended before the Effective Date and corporate enterprise tax on liquidation income due to dissolution or merger before the Effective Date, the provisions then in force continue to govern.

①The provisions of Article 73-14, paragraph (10) of the New Act apply to real property acquisition tax to be imposed on acquisitions of real property prescribed in that paragraph on or after the Effective Date, and for real property acquisition tax imposed on acquisitions of real property prescribed in that paragraph before the Effective Date, the provisions then in force continue to govern.

②For real property acquisition tax imposed on the acquisition of a facility or real property prescribed in Article 11, paragraph (9) of the Supplementary Provisions of the Former Act made before the Effective Date, the provisions then in force continue to govern.

①The provisions of Article 147, paragraph (1) of the New Act apply to automobile tax for fiscal year 1984 and subsequent fiscal years, and for automobile tax for fiscal years up to and including fiscal year 1983, the provisions then in force continue to govern.

②For automobile tax for fiscal year 1983 imposed on the motor vehicles using electricity as a power source prescribed in Article 12-3, paragraph (1) of the Supplementary Provisions of the Former Act, 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 to individual municipal inhabitant tax for fiscal year 1984 and subsequent fiscal years, and for individual municipal inhabitant tax for fiscal years up to and including fiscal year 1983, the provisions then in force continue to govern.

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 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.

③Notwithstanding 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.

①The provisions of Article 328-3 and Appended Table 2 of the Local Tax Act as amended by the provisions of Article 2 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 that Act; the same applies hereinafter in this paragraph) to be paid on or after January 1, 1985, 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.

②The provisions of the Local Tax Act as amended by the provisions of Article 2 concerning individual municipal inhabitant tax (excluding the provisions of Article 328-3 and Appended Table 2 of that Act) apply to individual municipal inhabitant tax for fiscal year 1985 and subsequent fiscal years, and for individual municipal inhabitant tax for fiscal years up to and including fiscal year 1984, the provisions then in force continue to govern.