①The provisions of Article 314-2, paragraph (3) of the New Act, Article 3-3, paragraphs (3) and (4) of the Supplementary Provisions of the New Act, and Article 35-2 of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal year 1986 and subsequent fiscal years, and for individual municipal inhabitant tax for fiscal years up to and including fiscal year 1985, the provisions then in force continue to govern.

②For the deduction under Article 313, paragraph (8) of the Former Act concerning the amount of net loss that formed the basis for calculating the amount of income tax for which a refund was received as prescribed in Article 4, paragraph (2) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.

③In the case of having capital gains prescribed in Article 41-9, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) prior to its amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Income Tax Act (Act No. 7 of 1985) that remains in force pursuant to the provisions of Article 12, paragraph (1) of the Supplementary Provisions of that Act, with respect to the extension of the due date for payment of individual municipal inhabitant tax for fiscal years up to and including fiscal year 1986, the provisions of Article 35-2-2 of the Supplementary Provisions of the Former Act remain in force. In this case, the term "agricultural production corporation" in the heading of that Article is deemed to be replaced with "former agricultural production corporation", and in paragraphs (1) and (2) of that Article, the phrase "Act on Special Measures Concerning Taxation" is deemed to be replaced with "the Act on Special Measures Concerning Taxation prior to its amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Income Tax Act (Act No. 7 of 1985) that remains in force pursuant to the provisions of Article 12, paragraph (1) of the Supplementary Provisions of that Act".

④If a person who had been subject to Article 35-2-2, paragraph (1) of the Supplementary Provisions of the Former Act that remains in force pursuant to the provisions of the preceding paragraph, or a person who by December 31, 1985 contributed the farmland, etc. prescribed in Article 35-3, paragraph (1), item (i) of the Supplementary Provisions of the Former Act to an agricultural production corporation prescribed in Article 2, paragraph (3) of the Cropland Act (Act No. 229 of 1952) prior to its amendment by the provisions of Article 3 of the Act Partially Amending the Agricultural Co-operatives Act, etc., and Other Matters (Act No. 63 of 2015) (excluding a person who, before the Effective Date, submitted the return under Article 317-2, paragraph (1) of the Former Act for the fiscal year that includes April 1 of the year following the year including the day of that contribution), dies, the provisions of Article 35-3 of the Supplementary Provisions of the Former Act remain in force. In this case, the term "agricultural production corporation" in the heading of that Article is deemed to be replaced with "former agricultural production corporation", in paragraph (1), item (i) of that Article the phrase "Article 2, paragraph (7) of the Cropland Act" is deemed to be replaced with "Article 2, paragraph (3) of the Cropland Act (Act No. 229 of 1952) prior to its amendment by the provisions of Article 3 of the Act Partially Amending the Agricultural Co-operatives Act, etc., and Other Matters (Act No. 63 of 2015)", the phrase "Act on Special Measures Concerning Taxation" is deemed to be replaced with "the Act on Special Measures Concerning Taxation prior to its amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Income Tax Act (Act No. 7 of 1985) that remains in force pursuant to the provisions of Article 12, paragraph (1) of the Supplementary Provisions of that Act", and in paragraph (4) of that Article the phrase "Article 327" is deemed to be replaced with "Article 326", and the phrase "Article 35-3, paragraph (1) of the Supplementary Provisions" is deemed to be replaced with "Article 35-3, paragraph (1) of the Supplementary Provisions of the Local Tax Act prior to its amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located (Act No. 14 of 1986) that remains in force pursuant to the provisions of Article 7, paragraph (4) of the Supplementary Provisions of that Act".

⑤The provisions of Article 296, paragraph (1), item (ii) 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.

①Except as otherwise specially provided, the provisions of the New Act concerning fixed assets tax apply to fixed assets tax for fiscal year 1986 and subsequent fiscal years, and for fixed assets tax for fiscal years up to and including fiscal year 1985, the provisions then in force continue to govern.

②The provisions of Article 349-3, paragraph (20) of the New Act apply to fixed assets tax for fiscal year 1986 and subsequent fiscal years imposed on the houses and depreciable assets prescribed in that paragraph that were acquired on or after January 2, 1985, and for fixed assets tax imposed on the houses and depreciable assets prescribed in Article 349-3, paragraph (20) of the Former Act that were acquired during the period from January 2, 1981 through January 1, 1985, the provisions then in force continue to govern.

③For fixed assets tax imposed on the houses and depreciable assets prescribed in Article 15, paragraph (1) of the Supplementary Provisions of the Former Act that are used for power stations, substations or power transmission facilities constructed by March 31, 1985, the provisions then in force continue to govern.

④For fixed assets tax imposed on the machinery and facilities, etc. prescribed in Article 15, paragraph (5) of the Supplementary Provisions of the Former Act that were acquired by January 1, 1985, the provisions then in force continue to govern.

⑤For fixed assets tax imposed on the houses and depreciable assets prescribed in Article 15, paragraph (8) of the Supplementary Provisions of the Former Act that were acquired during the period from January 2, 1981 through January 1, 1985, the provisions then in force continue to govern.

⑥For fixed assets tax imposed on the aircraft prescribed in Article 15, paragraph (9) of the Supplementary Provisions of the Former Act for which fixed assets tax came to be newly imposed during the period from fiscal year 1981 through fiscal year 1985, the provisions then in force continue to govern.

⑦For fixed assets tax imposed on the houses and depreciable assets used for off-street parking facilities prescribed in Article 15, paragraph (10) of the Supplementary Provisions of the Former Act that were constructed or installed during the period from January 2, 1981 through January 1, 1985, the provisions then in force continue to govern.

①For municipal tobacco consumption tax imposed, or that should have been imposed, before May 1, 1986 (referred to as the "designated day" in the following paragraph and paragraph (3)), the provisions then in force continue to govern.

②If there is a wholesale seller, etc. (meaning a wholesale seller, etc. prescribed in Article 465, paragraph (1) of the New Act; the same applies hereinafter in this paragraph and paragraph (7)) or a tobacco retailer that possesses for sale on the designated day manufactured tobacco for which a sale under Article 465, paragraph (1) of the Local Tax Act, or a sale or consumption, etc. under paragraph (2) of that Article (excluding a sale prescribed in Article 469, paragraph (1), items (i) and (ii) of that Act), was made before the designated day, and those persons come to be subject to tobacco consumption tax under Article 21, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 13 of 1986) on the basis that they are deemed, as manufacturers of manufactured tobacco, to have removed that manufactured tobacco on the designated day from their manufacturing sites of manufactured tobacco, municipal tobacco consumption tax is imposed, on the basis that those persons are deemed to have sold that manufactured tobacco on the designated day, as wholesale sellers, etc., to a tobacco retailer, in the municipality where the storage place of that manufactured tobacco is located if those persons are wholesale sellers, etc., or where the business office of the tobacco retailer that directly manages that manufactured tobacco is located if those persons are tobacco retailers. In this case, the tax base of that municipal tobacco consumption tax is the number of sticks of the manufactured tobacco deemed to have been sold, and the tax rate of that municipal tobacco consumption tax is 290 yen per 1,000 sticks.

③A person prescribed in the preceding paragraph must, for each storage place prescribed in that paragraph or business office of a tobacco retailer, submit a return stating the following matters, in the form specified by Order of the Ministry of Home Affairs, to the mayor of the municipality where that storage place or business office of the tobacco retailer is located, within one month from the designated day:

④Where a person prescribed in paragraph (2) submits the return under the preceding paragraph, together with the return concerning prefectural tobacco consumption tax prescribed in Article 5, paragraph (3) of the Supplementary Provisions or the return concerning tobacco consumption tax prescribed in Article 21, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 13 of 1986), to the prefectural governor or district director prescribed in those provisions, the prefectural governor or district director that received it may accept the return under the preceding paragraph. In this case, that return is deemed to have been submitted to the mayor of the municipality prescribed in that paragraph.

⑤A person who has submitted the return under paragraph (3) must, by October 31, 1986, pay to the municipality to which the return was submitted the amount equivalent to the amount of municipal tobacco consumption tax listed in item (ii) of that paragraph stated in that return.

⑦Where a wholesale seller, etc. has, due to cancellation of a sales contract or any other unavoidable reason, received the return of manufactured tobacco, among the manufactured tobacco sold to a tobacco retailer whose business office is located within the area of the municipality, on which municipal tobacco consumption tax was imposed, or should have been imposed, pursuant to the provisions of paragraph (2), the amount equivalent to that municipal tobacco consumption tax is, in accordance with the provisions of Article 477 of the New Act, deducted from the amount of municipal tobacco consumption tax relating to that wholesale seller, etc., or refunded to that wholesale seller, etc., together with the deduction or refund of the amount equivalent to the amount of municipal tobacco consumption tax paid, or that should have been paid, on that manufactured tobacco. In this case, a document stating the details of the quantity of each item of the manufactured tobacco relating to the return must be attached, as provided by Order of the Ministry of Home Affairs, to the return that the wholesale seller, etc. is to submit to the mayor of the municipality pursuant to the provisions of Article 473, paragraph (1), (2) or (4) of the New Act.