①Except as provided for in the following paragraph, the provisions of the New Act concerning individual municipal inhabitant tax apply to individual municipal inhabitant tax for fiscal year 2000 and thereafter, and the provisions then in force continue to govern individual municipal inhabitant tax up to fiscal year 1999.

②The provisions of Article 35-3 of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal year 2001 and thereafter, and the provisions then in force continue to govern individual municipal inhabitant tax up to fiscal year 2000.

③The provisions of Article 294, paragraph (7) and Article 321-8, paragraph (1) of the New Act apply to corporate municipal inhabitant tax for business years ending on or after the Effective Date.

①Except as otherwise specially provided, the provisions of the New Act concerning fixed assets tax apply to fixed assets tax for fiscal year 2000 and thereafter, and the provisions then in force continue to govern fixed assets tax up to fiscal year 1999.

②The provisions of Article 348, paragraph (2), item (xix)-3 of the Former Act remain in force with respect to fixed assets tax imposed on fixed assets prescribed in that item that an Industrial Accident Prevention Association organized for the purpose of preventing industrial accidents relating to mining acquires by March 31, 2002.

③The provisions of Article 349-3, paragraph (18) of the New Act apply to fixed assets tax for fiscal year 2000 and thereafter imposed on houses and depreciable assets prescribed in that paragraph that were acquired on or after January 2, 1999, and the provisions then in force continue to govern fixed assets tax imposed on houses and depreciable assets prescribed in Article 349-3, paragraph (18) of the Former Act that were acquired by January 1, 1999.

④The provisions of Article 349-3, paragraph (37) of the New Act apply to fixed assets tax for fiscal year 2001 and thereafter imposed on depreciable assets prescribed in that paragraph that were acquired on or after the Effective Date, and the provisions then in force continue to govern fixed assets tax imposed on depreciable assets prescribed in Article 349-3, paragraph (37) of the Former Act that were acquired before the Effective Date.

⑤The provisions of Article 15, paragraph (5), item (viii) of the Supplementary Provisions of the New Act apply to fixed assets tax for fiscal year 2001 and thereafter imposed on processing facilities prescribed in that item that were acquired on or after the Effective Date.

⑥The provisions then in force continue to govern fixed assets tax imposed on structures prescribed in Article 15, paragraph (7) of the Supplementary Provisions of the Former Act that were installed between January 2, 1997 and March 31, 2000.

⑦The provisions then in force continue to govern fixed assets tax imposed on machinery and equipment prescribed in Article 15, paragraph (16) of the Supplementary Provisions of the Former Act that were acquired between January 2, 1995 and March 31, 2000.

⑧The provisions then in force continue to govern 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 newly acquired between April 1, 1995 and March 31, 2000.

⑨The provisions then in force continue to govern fixed assets tax imposed on depreciable assets prescribed in Article 15, paragraph (24) of the Supplementary Provisions of the Former Act that were newly acquired between April 1, 1996 and March 31, 2000.

⑩The provisions then in force continue to govern fixed assets tax imposed on machinery and equipment prescribed in Article 15, paragraph (25) of the Supplementary Provisions of the Former Act that were newly acquired between April 1, 1995 and March 31, 2000.

⑪The provisions then in force continue to govern fixed assets tax imposed on telecommunications facilities prescribed in Article 15, paragraph (29) of the Supplementary Provisions of the Former Act that were newly installed between April 1, 1996 and March 31, 2000.

⑫The provisions then in force continue to govern fixed assets tax imposed on machinery and equipment prescribed in Article 15, paragraph (33) of the Supplementary Provisions of the Local Tax Act prior to amendment by the amending provisions listed in Article 1, item (ii) of the Supplementary Provisions that were acquired between August 1, 1991 and the day preceding the date of enforcement of the Act Partially Amending the Act on Promotion of Improvement of Food Distribution Structure (Act No. 66 of 2000).

⑬The provisions then in force continue to govern fixed assets tax imposed on depreciable assets prescribed in Article 15, paragraph (35) of the Supplementary Provisions of the Former Act that were acquired between April 1, 1995 and March 31, 2000.

⑭The provisions of Article 15, paragraph (36) of the Supplementary Provisions of the Former Act remain in force with respect to fixed assets tax imposed on depreciable assets prescribed in that paragraph that were newly constructed between April 1, 1998 and March 31, 2002. In this case, with regard to the application of the provisions of Article 15, paragraph (36) of the Supplementary Provisions of the Former Act to depreciable assets prescribed in that paragraph that were newly constructed between the Effective Date and March 31, 2002, "from April 1, 1998 to March 31, 2000" in that paragraph is deemed to be replaced with "from April 1, 2000 to March 31, 2002", and "the amount of five-sixths, and for fixed assets tax for the following five fiscal years, nine-tenths of the price that is to be the tax base for fixed assets tax relating to the depreciable assets" is deemed to be replaced with "nine-tenths".

⑮The provisions then in force continue to govern fixed assets tax imposed on equipment prescribed in Article 15, paragraph (47) of the Supplementary Provisions of the Former Act that was newly acquired between April 1, 1998 and March 31, 2000.

⑯The provisions then in force continue to govern fixed assets tax imposed on former farmland prescribed in Article 16, paragraph (4) of the Supplementary Provisions of the Former Act, among land used as the site of rental housing prescribed in that paragraph that was newly constructed between January 1, 1992 and December 31, 1999.

⑰The provisions of Article 16-2, paragraph (10) and paragraph (12) of the Supplementary Provisions of the Former Act remain in force with respect to fixed assets tax imposed on depreciable assets prescribed in Article 16-2, paragraph (10) of the Supplementary Provisions of the Former Act that were acquired (including the acquisition of a share of co-ownership) or improved between January 17, 1995 and March 31, 2000. In this case, "Minister of Home Affairs" in Article 16-2, paragraph (10) of the Supplementary Provisions of the Former Act is deemed to be replaced with "Minister for Internal Affairs and Communications".

⑱The provisions of Article 16-2, paragraph (11) and paragraph (12) of the Supplementary Provisions of the Former Act remain in force with respect to fixed assets tax imposed on structures prescribed in Article 16-2, paragraph (11) of the Supplementary Provisions of the Former Act that were acquired or improved between January 17, 1995 and March 31, 2000. In this case, "Minister of Home Affairs" in Article 16-2, paragraph (11) of the Supplementary Provisions of the Former Act is deemed to be replaced with "Minister for Internal Affairs and Communications".

For fixed assets tax for fiscal year 2000 only, with regard to fixed assets tax imposed on land subject to the application of Article 18, paragraph (1), Article 18-2, Article 19, paragraph (1) or Article 19-4 of the Supplementary Provisions of the New Act, the mayor of the municipality may, by notifying the owner of the land of the amounts specified in the items of Article 28, paragraph (1) of the Supplementary Provisions of the New Act and the comparison-based tax base under that paragraph registered in the land tax ledgers, etc. pursuant to that paragraph, and of the amounts specified in the items of Article 28, paragraph (2) of the Supplementary Provisions of the New Act registered in the land tax ledgers, etc. pursuant to that paragraph, substitute that notification for the inspection of the fixed assets tax ledger under Article 415 of the New Act. In this case, with regard to the application of Article 417, paragraph (1) of the New Act as applied with terms replaced pursuant to Article 22, paragraph (1) of the Supplementary Provisions of the New Act in relation to the comparison-based tax base of that land under Article 28, paragraph (1) of the Supplementary Provisions of the New Act, "that, on or after the day on which the fixed assets tax ledger or a copy of it was made available for inspection pursuant to the provisions of Article 415, paragraph (1), the price, etc. of fixed assets (including the comparison-based tax base under Article 28, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this paragraph) has not been registered, or the registered price, etc." in that paragraph is deemed to be replaced with "the comparison-based tax base under Article 28, paragraph (1) of the Supplementary Provisions relating to the notification, on or after the day on which that notification of the comparison-based tax base under Article 28, paragraph (1) of the Supplementary Provisions was given pursuant to Article 8 of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 2000)", "the price or the comparison-based tax base under Article 28, paragraph (1) of the Supplementary Provisions" in that paragraph is deemed to be replaced with "the comparison-based tax base under Article 28, paragraph (1) of the Supplementary Provisions", and "the price, etc." in that paragraph is deemed to be replaced with "the comparison-based tax base under Article 28, paragraph (1) of the Supplementary Provisions".

①For fixed assets tax or city planning tax for fiscal year 2000 only, where a municipality is unable to calculate, by the deadline for issuing the tax notice under Article 364, paragraph (2) of the New Act, the adjusted fixed assets tax amount for building land, etc. prescribed in Article 18, paragraph (1) of the Supplementary Provisions of the New Act, the adjusted fixed assets tax on commercial land, etc. prescribed in Article 18-2 of the Supplementary Provisions of the New Act, the adjusted city planning tax on building land, etc. prescribed in Article 25, paragraph (1) of the Supplementary Provisions of the New Act, or the city planning tax amount after the reduction under Article 27-3 of the Supplementary Provisions of the New Act, with respect to fixed assets tax or city planning tax imposed on building land, etc. (meaning building land, etc. prescribed in Article 17, item (ii) of the Supplementary Provisions of the New Act; the same applies hereinafter), the municipality may collect the fixed assets tax or city planning tax relating to that building land, etc. at each payment period, within the range of the amount obtained by dividing the amount equivalent to the fixed assets tax amount or city planning tax amount relating to that building land, etc. that has been provisionally calculated in accordance with the rules of Article 18, paragraph (1), Article 18-2, Article 25, paragraph (1) or Article 27-3 of the Supplementary Provisions of the Former Act (hereinafter in this Article referred to as the "provisionally calculated tax") by the number of payment periods of that fiscal year.

②Where the mayor of the municipality, after assessing fixed assets tax or city planning tax pursuant to the preceding paragraph, has computed the amount of fixed assets tax or city planning tax for fiscal year 2000 relating to that building land, etc. (hereinafter in this Article referred to as the "final computation"), the mayor must notify the taxpayer to that effect without delay. In this case, where the fixed assets tax amount or city planning tax amount already assessed is less than the fixed assets tax amount or city planning tax amount for fiscal year 2000 relating to that building land, etc. (hereinafter in this Article referred to as the "finally computed tax amount"), the tax deficiency is to be collected at the payment period on or after the day on which the final computation was made, and where the fixed assets tax amount or city planning tax amount already collected exceeds the finally computed tax amount, the overpaid amount must be refunded, or appropriated to the local government levies unpaid by that person liable for tax, in accordance with the rules of Article 17 or Article 17-2 of the New Act.

③When the mayor of the municipality collects fixed assets tax or city planning tax pursuant to the provisions of paragraph (1), the mayor must state the following matters in the tax notice delivered to the taxpayer of that fixed assets tax or city planning tax, or attach a document stating them:

④When delinquent tax collection procedures are carried out with respect to fixed assets tax or city planning tax collected pursuant to the provisions of paragraph (1), realization of property may not be carried out until the day on which the notification under the provisions of paragraph (2) is given with respect to that building land, etc.