This Act comes into effect on April 1, 1989; provided, however, that the provisions listed in the following items come into effect on the dates specified in the respective items:

①The provisions of Article 3-3, paragraphs (1) and (2) of the Supplementary Provisions of the Local Tax Act after amendment (hereinafter referred to as the "New Act") 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 34 of the New Act (excluding paragraph (1), item (iii) of that Article), Article 45-2 of the New Act and Article 33-2, paragraph (1), item (ii) of the Supplementary Provisions 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.

③The provisions of Article 34, paragraph (1), item (v)-3 of the New Act apply to donations made by a person liable for the income levy of prefectural inhabitant tax to the Community Chest on or after January 1, 1989.

①The provisions of Article 72, paragraph (5) of the New Act apply to individual enterprise tax for fiscal year 1989 and subsequent fiscal years, and with respect to individual enterprise tax up to that for fiscal year 1988, the provisions then in force continue to govern.

②The provisions of Article 72-14, paragraph (1) of the New Act (limited to the part relating to Article 55 of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957)) apply to specified shares, etc. prescribed in Article 55, paragraph (1) of the Act on Special Measures Concerning Taxation that a corporation acquires on or after April 1, 1989 (hereinafter referred to as the "Effective Date"), and with respect to specified shares, etc. prescribed in Article 55, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 12 of 1989) that a corporation acquired before the Effective Date, the provisions then in force continue to govern.

③The provisions of Article 72-48, paragraphs (3) and (4) 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 the business year in liquidation of a corporation on which enterprise tax on liquidation income is imposed and corporate enterprise tax payable upon partial distribution of residual assets; the same applies hereinafter in this paragraph), and with respect to 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.

④The provisions of Article 9-2, paragraph (2) of the Supplementary Provisions of the New Act apply to corporate enterprise tax for business years beginning on or after the Effective Date, and with respect to corporate enterprise tax for business years that began 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 10-2, paragraph (2) of the Supplementary Provisions of the New Act apply to real property acquisition tax to be imposed on the acquisition of land pertaining to a dwelling eligible for the special measure prescribed in Article 73-24, paragraph (1), item (iii) of the New Act that was newly constructed on or after April 1, 1988.

③The provisions of Article 10-2, paragraph (2) of the Supplementary Provisions of the Local Tax Act prior to amendment (hereinafter referred to as the "Former Act") remain in force with respect to real property acquisition tax imposed on the acquisition of land pertaining to a dwelling eligible for the special measure prescribed in Article 73-24, paragraph (1), item (iii) of the Former Act that was newly constructed on or before March 31, 1988. In this case, with respect to real property acquisition tax to be imposed on the acquisition of land pertaining to a dwelling eligible for the special measure under that item that was newly constructed during the period from October 1, 1987 to March 31, 1988, in Article 10-2, paragraph (2) of the Supplementary Provisions of the Former Act, "March 31, 1989" is deemed to be replaced with "September 30, 1989".

④The provisions of Article 11-4, paragraphs (15) and (16) of the Supplementary Provisions of the Former Act remain in force with respect to real property acquisition tax to be imposed on the real property under paragraph (15) of that Article acquired by a person who has received a transfer of business in accordance with what is provided in the certified plan relating to the certification prescribed in that paragraph given before the Effective Date. In this case, in paragraph (16) of that Article, "Article 11-4, paragraph (15) of the Supplementary Provisions" is deemed to be replaced with "Article 11-4, paragraph (15) of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act (Act No. 14 of 1989)".

①The provisions of Article 147, paragraph (1), item (i) of the New Act apply to automobile tax for fiscal year 1989 and subsequent fiscal years, and with respect to automobile tax up to that for fiscal year 1988, the provisions then in force continue to govern.

②Notwithstanding the provisions of Article 147, paragraph (1), item (i) of the New Act, with respect to the standard tax rate of automobile tax for fiscal year 1989 to be imposed on small-sized motor vehicles with four or more wheels specified by Order of the Ministry of Home Affairs, the provisions then in force continue to govern.

④In the case where the provisions of the preceding paragraph apply, for the application of the provisions of Article 147, paragraphs (3) through (5) of the New Act, in paragraph (3) of that Article, "each item of that paragraph" is deemed to be replaced with "each item of that paragraph (including the case where it is applied with the terms replaced pursuant to the provisions of Article 5, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act (Act No. 14 of 1989; hereinafter in this Article referred to as the 'Amending Act'))"; in paragraph (4) of that Article, "paragraph (1) or" is deemed to be replaced with "paragraph (1) (including the case where it is applied with the terms replaced pursuant to the provisions of Article 5, paragraph (3) of the Supplementary Provisions of the Amending Act) or", "the preceding paragraph" with "the preceding paragraph (including the case where it is applied with the terms replaced pursuant to the provisions of Article 5, paragraph (4) of the Supplementary Provisions of the Amending Act)", and "each item of paragraph (1)" with "each item of paragraph (1) (including the case where it is applied with the terms replaced pursuant to the provisions of Article 5, paragraph (3) of the Supplementary Provisions of the Amending Act)"; and in paragraph (5) of that Article, "the preceding paragraphs" is deemed to be replaced with "the preceding paragraphs (including the cases where they are applied with the terms replaced pursuant to the provisions of Article 5, paragraphs (3) and (4) of the Supplementary Provisions of the Amending Act)".

⑤With respect to the automobile tax for fiscal year 1988 imposed on a motor vehicle with electricity as its power source prescribed in Article 12-3, paragraph (1) of the Supplementary Provisions of the Former Act or a methanol motor vehicle prescribed in that paragraph, the provisions then in force continue to govern.