①The provisions of Article 3-3 of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal year 2006 and thereafter, and for individual municipal inhabitant tax up to fiscal year 2005, the provisions then in force continue to govern.

②The provisions of Article 314-2, paragraph (1), item (xi) and paragraph (4), Article 314-3, paragraph (1) and Article 314-6 of the New Act, and Article 5, paragraph (3), Article 6, paragraph (5), Article 34, paragraph (4), Article 34-2, paragraph (4), Article 34-3, paragraph (3), Article 35, paragraphs (5) and (7), Article 35-2, paragraph (6), Article 35-2-3, paragraph (4) and Article 35-4, paragraph (4) of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal year 2007 and thereafter, and for individual municipal inhabitant tax up to fiscal year 2006, the provisions then in force continue to govern.

③The provisions of the New Act concerning the separately taxed income levy (meaning the income levy imposed pursuant to the provisions of Article 328 of the New Act; the same applies hereinafter in this paragraph and paragraph (1) of the following Article) apply to the separately taxed income levy pertaining to severance pay or other such compensation (meaning the severance pay or other such compensation prescribed in Article 328 of the New Act; the same applies hereinafter in this paragraph) due to be paid on or after January 1, 2007, and for the separately taxed income levy pertaining to severance pay or other such compensation due to be paid before that date, the provisions then in force continue to govern. In this case, with regard to the separately taxed income levy pertaining to severance pay or other such compensation due to be paid during the period from January 1, 2007 to March 31 of that year, the provisions of Article 40, paragraph (5) of the Supplementary Provisions of the Local Tax Act do not apply.

④The provisions of Article 314-2, paragraph (1), items (v) and (v)-3, paragraphs (7) and (8), and paragraph (12) of the New Act apply to individual municipal inhabitant tax for fiscal year 2008 and thereafter, and for individual municipal inhabitant tax up to fiscal year 2007, the provisions then in force continue to govern.

⑤Where a person liable for the income levy of individual municipal inhabitant tax has, in each year on or after 2007, paid a casualty insurance premium (meaning the casualty insurance premium prescribed in Article 314-2, paragraph (1), item (v)-3 of the Former Act; the same applies hereinafter in this paragraph) pertaining to a long-term casualty insurance policy or similar contract concluded on or before December 31, 2006 (limited to a casualty insurance policy or similar contract prescribed in Article 314-2, paragraph (1), item (v)-3 of the Former Act that is a contract with a special provision under which a maturity refund is to be paid upon the expiry of the insurance period or the period of coverage under mutual insurance, or a contract equivalent thereto specified by Cabinet Order, where those periods are 10 years or more, and for which no change has been made to that casualty insurance policy or similar contract on or after January 1, 2007, and excluding one for which the start of the insurance period or period of coverage under mutual insurance of that casualty insurance policy or similar contract (for one with no such period, the day on which it takes effect) is on or after January 1, 2007; the same applies hereinafter in this paragraph and the following paragraph), the amount to be deducted pursuant to the provisions of Article 314-2, paragraph (1), item (v)-3 of the New Act is, notwithstanding the provisions of that item, to be the amount specified in each of the following items according to the category of cases listed in that item, and the provisions of paragraph (1), item (v)-3 of that Article are applied accordingly. In this case, in that item, "保険又は共済" (insurance or mutual aid) is deemed to be replaced with "保険若しくは共済" (insurance or mutual aid, where "or" joins a smaller group of alternatives), "保険金又は共済金" (insurance benefits or mutual aid benefits) is deemed to be replaced with "保険金若しくは共済金" (insurance benefits or mutual aid benefits, where "or" joins a smaller group of alternatives), "又は掛金" (or premiums) is deemed to be replaced with "若しくは掛金" (or premiums, where "or" joins a smaller group of alternatives), the phrase "paid" is deemed to be replaced with "or paid the casualty insurance premium prescribed in Article 11, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 7 of 2006) pertaining to a long-term casualty insurance policy or similar contract prescribed in that paragraph", and in Article 314-2, paragraph (7) of the New Act, the phrase "item (v)-3 of that paragraph" is deemed to be replaced with "item (v)-3 of that paragraph (including as applied pursuant to Article 11, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 7 of 2006))".

⑥When calculating the amounts listed in the items of the preceding paragraph, where a single casualty insurance policy or similar contract or a single long-term casualty insurance policy or similar contract falls under both the contract prescribed in item (i) of that paragraph and the contract prescribed in item (ii) of that paragraph, the provisions of that paragraph are applied, as provided by Cabinet Order, as if it fell under only one of those contracts.

⑦Beyond what is provided for in the preceding paragraph, matters necessary for the application of the provisions concerning individual municipal inhabitant tax where the provisions of paragraph (5) apply are specified by Cabinet Order.

⑧The provisions of Article 314-8 of the New Act apply to individual municipal inhabitant tax for fiscal year 2008 and thereafter, and for individual municipal inhabitant tax up to fiscal year 2007, the provisions then in force continue to govern.

⑨For individual municipal inhabitant tax for fiscal year 2006 only, with regard to the application of the provisions of Article 317-2 of the New Act to a person who, on the day before the Effective Date, was a person falling under the provisions of Article 3-3, paragraph (4) of the Supplementary Provisions of the Former Act, and who was not required, pursuant to the proviso to Article 317-2, paragraph (1) of the Former Act, to submit a return concerning municipal inhabitant tax for that fiscal year to the mayor of the municipality of the place of domicile as of January 1, 2006 (limited to those specified by the Municipal Ordinance prescribed in the proviso to that paragraph in that municipality), and who is newly required, as of the Effective Date, to submit a return concerning municipal inhabitant tax for that fiscal year, the phrase "March 15" in paragraph (1) of that Article is deemed to be replaced with "April 30, 2006".

⑩Except as provided for in the following paragraph, the provisions of the New Act concerning corporate municipal inhabitant tax apply to corporate municipal inhabitant tax for business years beginning on or after the Effective Date, corporate municipal inhabitant tax for consolidated business years beginning on or after the Effective Date, and corporate municipal inhabitant tax for calculation periods beginning on or after the Effective Date, and for corporate municipal inhabitant tax for business years that ended before the Effective Date, corporate municipal inhabitant tax for consolidated business years that ended before the Effective Date, and corporate municipal inhabitant tax for calculation periods that ended before the Effective Date, the provisions then in force continue to govern.

⑪The provisions of Article 8, paragraph (7) of the Supplementary Provisions of the New Act apply to corporate municipal inhabitant tax for business years beginning on or after January 1, 2007, corporate municipal inhabitant tax for consolidated business years beginning on or after that date, and corporate municipal inhabitant tax for calculation periods beginning on or after that date, and for corporate municipal inhabitant tax for business years that ended before that date, corporate municipal inhabitant tax for consolidated business years that ended before that date, and corporate municipal inhabitant tax for calculation periods that ended before that date, the provisions then in force continue to govern.