This Act comes into effect as of April 1, 1989; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:

The security for local government levies relating to prefectural tobacco consumption tax, amusement facility use tax, consumption tax on meals, drinks, etc. or municipal tobacco consumption tax provided pursuant to the provisions of Article 16-3 of the Local Tax Act prior to amendment (hereinafter referred to as the "Former Act") is deemed to be security for local government levies relating to prefectural tobacco tax, golf course use tax, special local consumption tax or municipal tobacco tax, respectively, provided pursuant to the provisions of Article 16-3 of the Local Tax Act after amendment (hereinafter referred to as the "New Act").

①Except as otherwise provided, the provisions of the New Act relating to individual prefectural inhabitant tax apply to individual prefectural inhabitant tax for fiscal year 1989 and subsequent fiscal years, and with respect to individual prefectural inhabitant tax up to that for fiscal year 1988, the provisions then in force continue to govern.

②The provisions of Article 50-4 and Appended Table 1 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 50-2 of the New Act; the same applies hereinafter in this paragraph) to be paid on or after January 1, 1989, and with respect to 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 Article 23, paragraph (1), items (vii) and (viii), Article 32, paragraph (4), item (i) and Article 34 of the New Act apply to individual prefectural inhabitant tax for fiscal year 1990 and subsequent fiscal years, and with respect to individual prefectural inhabitant tax up to that for fiscal year 1989, the provisions then in force continue to govern.

④The provisions of Article 35-2 of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax relating to the transfer, made by a person liable for the income levy of prefectural inhabitant tax on or after April 1, 1989, of shares, etc. prescribed in Article 37-10, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957; referred to as the "Act on Special Measures Concerning Taxation as Amended" in Article 9, paragraph (4) of the Supplementary Provisions) as amended by the provisions of Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 109 of 1988).

⑤The provisions of Article 33 of the Former Act remain in force with respect to individual prefectural inhabitant tax up to that for fiscal year 1989.

The provisions of Article 72-17, paragraph (3), item (i) of the New Act apply to individual enterprise tax for fiscal year 1990 and subsequent fiscal years, and with respect to individual enterprise tax up to that for fiscal year 1989, the provisions then in force continue to govern.

①The provisions of Article 73-14, paragraph (1) of the New Act apply to real property acquisition tax to be imposed on acquisitions of a dwelling prescribed in that paragraph on or after April 1, 1989 (hereinafter referred to as the "Effective Date"), and with respect to real property acquisition tax imposed on acquisitions of a dwelling prescribed in that paragraph before the Effective Date, the provisions then in force continue to govern.

②Notwithstanding the provisions of the preceding paragraph, the provisions of Article 73-14, paragraph (1) of the New Act apply to real property acquisition tax imposed on the acquisition of a dwelling in the case where a person who built a dwelling before the Effective Date (including the purchase of a newly constructed dwelling that has never been occupied; the same applies hereinafter in this paragraph) newly constructs, on or after the Effective Date and within one year after the building of that dwelling, a dwelling that is to form one structure with that dwelling, or extends that dwelling, and the building of the preceding and subsequent dwellings is deemed to be the building of a single dwelling pursuant to paragraph (2) of that Article.

①The provisions of the New Act relating to prefectural tobacco tax apply to prefectural tobacco tax to be imposed on manufactured tobacco relating to the sale prescribed in Article 74-2, paragraph (1) of the New Act, or the sale or consumption, etc. prescribed in paragraph (2) of that Article (referred to as "sale, etc." in paragraph (3)), that takes place on or after the Effective Date.

②With respect to prefectural tobacco consumption tax imposed on manufactured tobacco relating to the sale, etc. prescribed in Article 74-4, paragraph (1) of the Former Act that took place before the Effective Date, the provisions then in force continue to govern.

③Where a wholesale seller, etc. (meaning the wholesale seller, etc. prescribed in Article 74-2, paragraph (1) of the New Act; the same applies in the following paragraph) makes, on or after the Effective Date, a sale, etc. of manufactured tobacco on which prefectural tobacco consumption tax has already been imposed before the Effective Date, the provisions of Article 74-6 of the New Act are applied by deeming "tobacco tax" in Article 74-6, paragraph (1), item (iv) of the New Act to be "tobacco consumption tax".

④Where a wholesale seller, etc. receives a return of manufactured tobacco that it sold to a tobacco retailer before the Effective Date and, on or after the Effective Date, receives a deduction under the provisions of Article 74-14, paragraph (1) of the New Act for that manufactured tobacco, the provisions of that Article are applied by deeming "tobacco tax amount (the tobacco tax amount" in that paragraph to be "tobacco consumption tax amount (the tobacco consumption tax amount", and "tobacco tax amount" in paragraphs (3) and (4) of that Article to be "tobacco consumption tax amount".

①The provisions of the New Act relating to golf course use tax apply to golf course use tax to be imposed on the use of golf courses on or after the Effective Date.

②With respect to amusement facility use tax imposed on the use of the facilities listed in the items of Article 75, paragraph (1) of the Former Act before the Effective Date, the provisions then in force continue to govern.

③A declaration concerning a tax agent made under the provisions of Article 81 of the Former Act, before the Effective Date, by a special collection agent of amusement facility use tax imposed on the use of golf courses is deemed to be a declaration concerning a tax agent made under the provisions of Article 79 of the New Act with respect to that golf course.

④An application for registration made under the provisions of Article 89, paragraph (1) of the Former Act, before the Effective Date, by a special collection agent of amusement facility use tax imposed on the use of golf courses is deemed to be an application for registration under the provisions of Article 84, paragraph (1) of the New Act with respect to that golf course.

⑤A person who, at the time of enforcement of this Act, is actually in receipt of an identification card for a special collection agent of amusement facility use tax imposed on the use of golf courses pursuant to the provisions of Article 89, paragraph (2) of the Former Act is deemed to be a person who has received an identification card with respect to that golf course pursuant to the provisions of Article 84, paragraph (2) of the New Act.

⑥An identification card for a special collection agent of amusement facility use tax imposed on the use of golf courses that, at the time of enforcement of this Act, has actually been issued pursuant to the provisions of Article 89, paragraph (2) of the Former Act is deemed, as provided by Prefectural Ordinance, until a new identification card is issued as an identification card for a special collection agent of golf course use tax pursuant to the provisions of Article 84, paragraph (2) of the New Act, to be an identification card issued with respect to that golf course pursuant to the provisions of that paragraph.

⑦The prefectural governor is to, as provided by Prefectural Ordinance, have a special collection agent of amusement facility use tax return the identification card under Article 89, paragraph (2) of the Former Act that was issued to it on the day preceding the Effective Date.