①The provisions of Article 24-5, paragraph (1), item (ii) of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") and Article 40, paragraphs (6) and (7) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal year 2006 and thereafter, and, with respect to individual prefectural inhabitant tax for fiscal year 2005 and earlier, the provisions then in force continue to govern, except as provided in paragraph (8).

②In the application of Article 38 of the New Act to a person whose total income for the previous year was 1,250,000 yen or less and who was 65 years of age or older as of January 1, 2005 (excluding a person who has no address in the area where the New Act is enforced), limited to the per capita levy of individual prefectural inhabitant tax for fiscal year 2006, the phrase "1,000 yen" in that Article is deemed to be replaced with "300 yen".

③Limited to the income levy of individual prefectural inhabitant tax for fiscal year 2006, a prefecture is to deduct, from the amount of the income levy of a person liable for the income levy whose total income for the previous year was 1,250,000 yen or less and who was 65 years of age or older as of January 1, 2005 (excluding the separately taxed income levy prescribed in Article 24-5, paragraph (1) of the New Act; the same applies hereinafter in this paragraph) that results from applying the provisions of the New Act concerning the income levy (excluding Article 37-3 of the New Act), an amount equivalent to two-thirds of that amount. In this case, in the application of Article 37-3 of the New Act, the phrase "Articles 35 through the preceding Article" in that Article is deemed to be replaced with "Article 2, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 5 of 2005)".

④In the application of Article 38 of the New Act to a person whose total income for the previous year was 1,250,000 yen or less and who was 65 years of age or older as of January 1, 2005 (excluding a person who has no address in the area where the New Act is enforced), limited to the per capita levy of individual prefectural inhabitant tax for fiscal year 2007, the phrase "1,000 yen" in that Article is deemed to be replaced with "600 yen".

⑤Limited to the income levy of individual prefectural inhabitant tax for fiscal year 2007, a prefecture is to deduct, from the amount of the income levy of a person liable for the income levy whose total income for the previous year was 1,250,000 yen or less and who was 65 years of age or older as of January 1, 2005 (excluding the separately taxed income levy prescribed in Article 24-5, paragraph (1) of the New Act; the same applies hereinafter in this paragraph) that results from applying the provisions of the New Act and the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties (Act No. 46 of 1969) concerning the income levy (excluding Article 37-3 of the New Act), an amount equivalent to one-third of that amount. In this case, in the application of Article 37-3 of the New Act, the phrase "Article 35 and the preceding two Articles" in that Article is deemed to be replaced with "Article 2, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 5 of 2005)".

⑥Collection or delinquent tax collection procedures that are being carried out by tax collection officials of a prefecture at the time this Act comes into effect pursuant to Article 48, paragraph (1) of the Local Tax Act prior to amendment by Article 1 (hereinafter referred to as the "Former Act") are deemed to be collection or delinquent tax collection procedures being carried out by prefectural tax collection officials pursuant to Article 48, paragraph (1) of the New Act.

⑦The provisions of Article 35-2-2 of the Supplementary Provisions of the New Act apply to cases where the fact prescribed in paragraph (1) of that Article occurs on or after April 1, 2005 (hereinafter referred to as the "Effective Date").

⑧The provisions of Article 35-3 of the Supplementary Provisions of the New Act (limited to the part relating to the specified shares provided for in Article 37-13, paragraph (1), item (i) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 21 of 2005) (referred to as the "New Act on Special Measures Concerning Taxation" in the following paragraph and Article 6, paragraphs (8) and (9) of the Supplementary Provisions)) apply to specified shares provided for in that item that a person liable for the income levy acquires through payment on or after the effective date of the Act Partially Amending the Act on Support for Management Innovation of Small and Medium-Sized Enterprises (Act No. 30 of 2005), and, with respect to specified shares provided for in that item that a person liable for the income levy acquired through payment before that date, the provisions then in force continue to govern.

⑨The provisions of Article 35-3 of the Supplementary Provisions of the New Act (limited to the part relating to the specified shares provided for in Article 37-13, paragraph (1), item (iv) of the New Act on Special Measures Concerning Taxation) apply to specified shares provided for in that item that a person liable for the income levy acquires through payment on or after the Effective Date.

①The provisions of Article 72-23, paragraph (1) and Article 72-49-8, paragraph (1) of the New Act apply to the benefits or medical care, nursing care, midwifery or services prescribed in those provisions that are provided on or after the effective date of the Services and Supports for Persons with Disabilities Act, and, with respect to the benefits or medical care, nursing care, midwifery or services prescribed in Article 72-23, paragraph (1) or Article 72-49-8, paragraph (1) of the Former Act that were provided before that date, the provisions then in force continue to govern.

②The provisions of Article 72-48, paragraphs (3) and (4) of the New Act apply to corporate enterprise tax for business years beginning on or after the Effective Date, corporate enterprise tax for calculation periods beginning on or after the Effective Date, and enterprise tax on liquidation income arising from dissolution on or after the Effective Date (excluding dissolution by merger; the same applies hereinafter in this paragraph) (including corporate enterprise tax for business years in liquidation of a corporation subject to enterprise tax on liquidation income and corporate enterprise tax to be paid by reason of partial distribution of residual assets; the same applies hereinafter in this paragraph), and, with respect to corporate enterprise tax for business years that began before the Effective Date, corporate enterprise tax for calculation periods that began before the Effective Date, and enterprise tax on liquidation income arising from dissolution 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 73-4, paragraph (1), item (xxi) of the Former Act remain in force for real property acquisition tax to be imposed on the acquisition of land by the Organization for Small and Medium Enterprises and Regional Innovation, JAPAN where it acquires land, among the land prescribed in that item, to be used for the operations prescribed in Article 32, paragraph (1), items (i) through (iii) of the Act on Promotion of Creation of New Businesses (Act No. 152 of 1998) prior to its repeal by Article 4, item (ii) of the Supplementary Provisions of the Act Partially Amending the Act on Support for Management Innovation of Small and Medium-Sized Enterprises (Act No. 30 of 2005), which is to remain in force pursuant to Article 16 of the Supplementary Provisions of that Act, only where the acquisition of that land is made during the period from the effective date of the Act Partially Amending the Act on Support for Management Innovation of Small and Medium-Sized Enterprises (Act No. 30 of 2005) to March 31, 2007. In this case, the phrase "Article 32, paragraph (1), items (i) through (iii) of the Act on Promotion of Creation of New Businesses (Act No. 152 of 1998)" in Article 73-4, paragraph (1), item (xxi) of the Former Act is deemed to be replaced with "Article 32, paragraph (1), items (i) through (iii) of the Act on Promotion of Creation of New Businesses (Act No. 152 of 1998) prior to its repeal by Article 4, item (ii) of the Supplementary Provisions of the Act Partially Amending the Act on Support for Management Innovation of Small and Medium-Sized Enterprises (Act No. 30 of 2005), which is to remain in force pursuant to Article 16 of the Supplementary Provisions of that Act".

③In the application of Article 11, paragraph (16) of the Supplementary Provisions of the New Act to cases where the acquisition of a replacement house prescribed in that paragraph is made during the period from the Effective Date to March 31, 2007, the phrase "if the land that had been used as the site is located within the area of an implementation district prescribed in Article 2, paragraph (4) of the Land Readjustment Act or an implementation district prescribed in Article 2, item (iii) of the Urban Renewal Act that is within a disaster-stricken urban district reconstruction promotion area prescribed in Article 5, paragraph (1) of the Act on Special Measures concerning Reconstruction of Urban Districts Damaged by Disaster and is specified by Order of the Ministry of Internal Affairs and Communications (hereinafter in this paragraph referred to as a "specified district"), the owner of that disaster-stricken house or other person specified by Cabinet Order, within the area of that specified district," in that paragraph is deemed to be replaced with "the owner or other person specified by Cabinet Order,".

The provisions of Article 150, paragraph (4), Article 151, paragraphs (3) and (4) and Article 151-2 of the New Act apply to automobile tax for fiscal year 2006 and thereafter, and, for automobile tax for fiscal year 2005 and earlier, the provisions then in force continue to govern.