This Act comes into effect on April 1, 1992; provided, however, that the provisions amending Article 6 of the Supplementary Provisions, the provisions amending Article 33-2 of the Supplementary Provisions, the provisions deleting Article 35-5 of the Supplementary Provisions and renaming Article 35-6 of the Supplementary Provisions as Article 35-5 of the Supplementary Provisions, and Article 13, paragraph (2) and Article 14 of the Supplementary Provisions come into effect on April 1, 1994, and the provisions adding two paragraphs after Article 32-3-2, paragraph (7) of the Supplementary Provisions (limited to the part relating to paragraph (9) of that Article) and the provisions adding one paragraph after paragraph (18) of that Article come into effect on the date of enforcement of the Act Partially Amending the Act on Waste Management and Public Cleaning and the Act on Emergency Measures for the Improvement of Waste Treatment Facilities (Act No. 95 of 1991).

The provisions of Article 17-5, paragraph (3) of the Local Tax Act as amended (hereinafter referred to as the "New Act") apply to the interest levy of prefectural inhabitant tax, or additional charges relating to the interest levy of prefectural inhabitant tax, for which the statutory payment due date referred to in that paragraph arrives on or after April 1, 1992 (hereinafter referred to as the "Effective Date"), and with regard to the period within which reassessment, determination or determination of additional charges may be made concerning the interest levy of prefectural inhabitant tax for which that statutory payment due date arrived before the Effective Date, the provisions then in force continue to govern.

①The provisions of Article 3-3, paragraphs (1) and (2) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal years beginning with fiscal year 1992, and with regard to individual prefectural inhabitant tax for fiscal years up to and including fiscal year 1991, the provisions then in force continue to govern.

②The provisions of Article 53, paragraph (3) of the New Act (limited to the part relating to the provisions of Article 62-3, paragraphs (1) and (7) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957)) apply to transfers of land, etc. prescribed in Article 62-3, paragraph (1) of the Act on Special Measures Concerning Taxation that a corporation carries out on or after January 1, 1992.

The provisions of Article 9, paragraph (1) of the Supplementary Provisions of the Local Tax Act prior to amendment (hereinafter referred to as the "Former Act") remain in force with regard to corporate enterprise tax for business years that ended before the Effective Date.

The provisions of the New Act relating to real property acquisition tax apply to real property acquisition tax to be imposed on the acquisition of real property on or after the Effective Date, and with regard to real property acquisition tax imposed on the acquisition of real property before the Effective Date, the provisions then in force continue to govern.

①Except as provided in the following paragraph, the provisions of Article 12-3 of the Supplementary Provisions of the New Act apply to automobile tax for fiscal years beginning with fiscal year 1992, and with regard to automobile tax for fiscal years up to and including fiscal year 1991, the provisions then in force continue to govern.

②The provisions of Article 12-3, paragraphs (3) through (8) of the Supplementary Provisions of the New Act apply to automobile tax to be imposed on motor vehicles acquired on or after the Effective Date.

①The provisions of Article 3-3, paragraphs (3) and (4) of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal years beginning with fiscal year 1992, and with regard to individual municipal inhabitant tax for fiscal years up to and including fiscal year 1991, the provisions then in force continue to govern.

②The provisions of Article 321-8, paragraph (3) of the New Act (limited to the part relating to the provisions of Article 62-3, paragraphs (1) and (7) of the Act on Special Measures Concerning Taxation) apply to transfers of land, etc. prescribed in Article 62-3, paragraph (1) of the Act on Special Measures Concerning Taxation that a corporation carries out on or after January 1, 1992.

①Except as otherwise specially provided, the provisions of the New Act relating to fixed assets tax apply to fixed assets tax for fiscal years beginning with fiscal year 1992, and with regard to fixed assets tax for fiscal years up to and including fiscal year 1991, the provisions then in force continue to govern.

②The provisions of Article 349-3, paragraph (1) of the New Act apply to fixed assets tax for fiscal years beginning with fiscal year 1992 imposed on depreciable assets prescribed in that paragraph that are newly put into use for a substation or power transmission facility on or after January 2, 1991, and with regard to fixed assets tax imposed on depreciable assets prescribed in Article 349-3, paragraph (1) of the Former Act that were newly put into use for a substation or power transmission facility on or before January 1, 1991, the provisions then in force continue to govern.

③The provisions of Article 349-3, paragraph (15) of the New Act, in the part relating to track facilities, etc. laid through the new construction of a tunnel, apply to fixed assets tax for fiscal years beginning with fiscal year 1992 imposed on such track facilities, etc. laid on or after January 2, 1989.

④With regard to fixed assets tax for fiscal years 1992 and 1993 imposed on machinery and other equipment prescribed in Article 15, paragraph (5) of the Supplementary Provisions of the Former Act (limited to those newly installed on or before January 1, 1991), the provisions of that paragraph remain in force. In this case, in that paragraph, "fiscal years 1990 and 1991" is deemed to be replaced with "fiscal years 1992 and 1993", and "one-quarter (or, for such machinery and other equipment newly installed in order to use the industrial water supply system or waterworks for the business in place of the wells located within an area that became a designated area prescribed in Article 3, paragraph (1) of the Industrial Water Act on or before March 31, 1986, one-sixth of the price that is to be the tax base of fixed assets tax for the machinery and other equipment)" is deemed to be replaced with "one-third".

⑤With regard to fixed assets tax for fiscal years 1992 and 1993 imposed on depreciable assets for preventing the emission of offensive odor substances (limited to those acquired on or before January 1, 1991; hereinafter referred to as "odour prevention equipment" in this paragraph) among the depreciable assets prescribed in Article 15, paragraph (7) of the Supplementary Provisions of the Former Act, the provisions of paragraph (7) of that Article remain in force. In this case, with regard to the application of the provisions of that paragraph to odour prevention equipment, in that paragraph, "fiscal years 1990 and 1991" is deemed to be replaced with "fiscal years 1992 and 1993", and "one-third" is deemed to be replaced with "two-thirds".

⑥With regard to fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraphs (8) and (15) of the Supplementary Provisions of the Former Act that were acquired between January 2, 1989 and January 1, 1991, the provisions then in force continue to govern.

⑦With regard to fixed assets tax imposed on machinery and other equipment prescribed in Article 15, paragraph (22) of the Supplementary Provisions of the Former Act that were acquired between April 1, 1989 and March 31, 1991, the provisions then in force continue to govern.

⑧With regard to fixed assets tax imposed on machinery and equipment prescribed in Article 15, paragraph (25) of the Supplementary Provisions of the Former Act that were acquired between April 1, 1989 and March 31, 1991, the provisions then in force continue to govern.

⑨With regard to fixed assets tax imposed on depreciable assets prescribed in Article 15, paragraph (28) of the Supplementary Provisions of the Former Act that were newly installed between April 1, 1989 and March 31, 1991, the provisions then in force continue to govern.

⑩With regard to fixed assets tax imposed on telecommunications circuit facilities prescribed in Article 15, paragraph (29) of the Supplementary Provisions of the Former Act that were newly installed between April 1, 1989 and March 31, 1991, the provisions then in force continue to govern.