①Except as otherwise specially provided, the provisions of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") concerning individual prefectural inhabitant tax apply to individual prefectural inhabitant tax for fiscal year 2008 and thereafter, and, for individual prefectural inhabitant tax for fiscal year 2007 and earlier, the provisions then in force continue to govern.

②With respect to specified shares prescribed in Article 35-3, paragraph (8) of the Supplementary Provisions of the Former Act that a person liable for the income levy of prefectural inhabitant tax prescribed in that paragraph acquired through payment prescribed in that paragraph before the Effective Date of this Act (hereinafter referred to as the "Effective Date"), Article 35-3, paragraph (8) and paragraph (9) of the Supplementary Provisions of the Former Act remain in force. In this case, in Article 35-3, paragraph (8) of the Supplementary Provisions of the Former Act, the phrase "March 31, 2009" is deemed to be replaced with "the day before the Effective Date of the Act Partially Amending the Local Tax Act, etc. (Act No. 21 of 2008)", the phrase "Article 35-2, paragraph (1) of the Supplementary Provisions" is deemed to be replaced with "Article 35-2, paragraph (1) or Article 35-2-2, paragraph (1) of the Supplementary Provisions of the Local Tax Act as amended by the provisions of Article 2 of the Act Partially Amending the Local Tax Act (Act No. 3 of 2013) (hereinafter in this paragraph referred to as the 'New Act')", the phrase "the amount of capital gains, etc. on shares, etc. prescribed in that paragraph" is deemed to be replaced with "the amount of capital gains, etc. on general shares, etc. prescribed in Article 35-2, paragraph (1) of the Supplementary Provisions of the New Act (hereinafter in this paragraph referred to as the 'amount of capital gains, etc. on general shares, etc.') or the amount of capital gains, etc. on listed shares, etc. prescribed in Article 35-2-2, paragraph (1) of the Supplementary Provisions of the New Act (hereinafter in this paragraph referred to as the 'amount of capital gains, etc. on listed shares, etc.')", the phrase "the amount of capital gains, etc. on those shares, etc." is deemed to be replaced with "the amount of capital gains, etc. on general shares, etc. or the amount of capital gains, etc. on listed shares, etc.", and the phrase "financial instruments business operator prescribed in Article 37-11, paragraph (1), item (i) of the Act on Special Measures Concerning Taxation" is deemed to be replaced with "financial instruments business operator prescribed in Article 2, paragraph (9) of the Financial Instruments and Exchange Act (limited to one that engages in Type I Financial Instruments Business prescribed in Article 28, paragraph (1) of that Act)".

③In the application of Article 35-3, paragraph (5) of the Supplementary Provisions of the New Act during the period from the Effective Date to March 31, 2010, the phrase "the application of the provisions" in that paragraph is deemed to be replaced with "and the application of the provisions of Article 35-2-3, paragraphs (1) and (2) of the Supplementary Provisions", the phrase "paragraph (1) of that Article" is deemed to be replaced with "Article 35-2, paragraph (1) of the Supplementary Provisions", and the phrase "is to be" is deemed to be replaced with "is to be, and, in Article 35-2-3, paragraph (1) of the Supplementary Provisions, the phrase 'the amount calculated (' is deemed to be replaced with 'the amount calculated (where Article 35-3, paragraph (3) of the Supplementary Provisions applies, the amount after that application.', and the phrase 'the first sentence of paragraph (1) of that Article' is deemed to be replaced with 'the first sentence of Article 35-2, paragraph (1) of the Supplementary Provisions'".

④For specified dividends, etc. prescribed in Article 5-3 of the Supplementary Provisions of the Former Act that are to be received before January 1, 2009, the provisions then in force continue to govern.

⑤In the application of Article 71-28 of the New Act to specified dividends, etc. prescribed in Article 23, paragraph (1), item (xv) of the New Act that are to be received during the period from January 1, 2009 to December 31, 2013 (excluding those subject to the application of Article 4-2, paragraph (9) or Article 4-3, paragraph (10) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957)), the phrase "five percent" in Article 71-28 of the New Act is deemed to be replaced with "three percent".

⑥In the application of Articles 71-49 and 71-51, paragraph (3) of the New Act to the covered transfers, etc. prescribed in Article 71-51, paragraph (2) of the New Act that are made during the period from January 1, 2009 to December 31, 2013, the phrase "5/100" in those provisions is deemed to be replaced with "3/100".

⑦The provisions of Article 37-2 of the New Act and Article 5-5, paragraph (1) of the Supplementary Provisions of the New Act apply to donations listed in the items of Article 37-2, paragraph (1) of the New Act that a person liable for the income levy of prefectural inhabitant tax makes on or after January 1, 2008.

⑧In the application of Article 37-2 of the Local Tax Act as amended by the Act Partially Amending the Local Tax Act, etc. to Develop the Tax System in Response to the Current Severe Economic Conditions and Employment Situation (Act No. 83 of 2011; referred to as the "2011 Local Tax Act, etc. Amendment Act" in Article 8, paragraph (6) of the Supplementary Provisions) to individual prefectural inhabitant tax for each fiscal year of fiscal years 2009 through 2014, the phrase "paragraph (3) of that Article" in Article 37-2, paragraph (1), item (iii) is deemed to be replaced with "paragraph (3) of that Article and Article 41-18-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 23 of 2008), which remains in force pursuant to Article 55 of the Supplementary Provisions of that Act".

⑨The provisions of Article 3-2-4, paragraphs (1) and (3) of the Supplementary Provisions of the New Act apply to cases where the revocation, under Article 40, paragraph (2) or (3) of the Act on Special Measures Concerning Taxation, of the approval referred to in the latter part of Article 40, paragraph (1) of that Act is made on or after December 1, 2008.

⑩For the application of Article 5-5, paragraph (1) of the Supplementary Provisions of the New Act during the period from April 1, 2009 to December 31, 2009, the phrase "Article 33-2, paragraph (1) of the Supplementary Provisions, Article 33-3, paragraph (1) of the Supplementary Provisions" in that paragraph is deemed to be replaced with "Article 33-3, paragraph (1) of the Supplementary Provisions", and the phrase "Article 33-2, paragraph (1), Article 34, paragraph (1)" in item (v) of that paragraph is deemed to be replaced with "Article 34, paragraph (1)".

⑪The provisions of Article 6, paragraphs (1) and (2) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal year 2010 and thereafter, and the provisions then in force continue to govern individual prefectural inhabitant tax up to and including fiscal year 2009 on income relating to exempt-eligible raised cattle prescribed in Article 6, paragraph (1) of the Supplementary Provisions of the Former Act.

⑫Where a person liable for the income levy of prefectural inhabitant tax has dividends and similar income on listed shares, etc. prescribed in Article 33-2, paragraph (1) of the Supplementary Provisions of the New Act that are to be received during the period from January 1, 2009 to December 31, 2013, then, with respect to the dividend income relating to those dividends and similar income on listed shares, etc., pursuant to the provisions of the first sentence of that paragraph, the amount of the income levy of prefectural inhabitant tax imposed on the amount of taxable dividend income on listed shares, etc. (meaning the amount of taxable dividend income on listed shares, etc. prescribed in the first sentence of that paragraph; the same applies hereinafter in this paragraph) is, notwithstanding the first sentence of Article 33-2, paragraph (1) of the Supplementary Provisions of the New Act, an amount equivalent to 1.2 percent of that amount of taxable dividend income on listed shares, etc.

⑬Where the preceding paragraph applies, for the application of Article 33-2, paragraph (3) of the Supplementary Provisions of the New Act, the phrase "Article 33-2, paragraph (1) of the Supplementary Provisions" in item (i) of that paragraph is deemed to be replaced with "Article 33-2, paragraph (1) of the Supplementary Provisions (including the case where it applies pursuant to Article 3, paragraph (12) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 21 of 2008); the same applies hereinafter)".

⑭For the application of paragraph (12) where Article 35-2-6, paragraph (1) or (5) of the Supplementary Provisions of the New Act applies, the phrase "pursuant to the provisions of the first sentence of that paragraph" in paragraph (12) is deemed to be replaced with "pursuant to the provisions of the first sentence of Article 33-2, paragraph (1) of the Supplementary Provisions of the New Act as applied with terms replaced pursuant to Article 35-2-6, paragraph (4) or (7) of the Supplementary Provisions of the New Act".

⑮The provisions of Article 35-2-5 of the Supplementary Provisions of the New Act apply to dividends and similar income in a withholding-selected account prescribed in paragraph (1) of that Article that a person liable for prefectural inhabitant tax receives on or after January 1, 2010.

⑯The provisions of Article 35-2-6, paragraphs (1) through (10) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal year 2010 and thereafter, and the provisions then in force continue to govern the calculation of the amount of capital gains, etc. under Article 35-2-6, paragraph (1) of the Supplementary Provisions of the Former Act for individual prefectural inhabitant tax up to and including fiscal year 2009.

⑰For the application of Article 35-2-6, paragraph (7) of the Supplementary Provisions of the New Act during the period from January 1, 2010 to March 31, 2010, the phrase "the application of the provisions of" in that paragraph is deemed to be replaced with "and the application of the provisions of Article 35-2-3, paragraphs (1) and (2) of the Supplementary Provisions", and the phrase "is deemed to be replaced with" in that paragraph is deemed to be replaced with "is deemed to be replaced with, and in Article 35-2-3, paragraph (1) of the Supplementary Provisions, the phrase 'the amount calculated (' is deemed to be replaced with 'the amount calculated (where Article 35-2-6, paragraph (5) of the Supplementary Provisions applies, the amount after that application.', and the phrase 'the first sentence of paragraph (1) of that Article' is deemed to be replaced with 'the first sentence of Article 35-2, paragraph (1) of the Supplementary Provisions'".

⑱The provisions then in force continue to govern individual prefectural inhabitant tax up to and including fiscal year 2009 imposed on the amount of capital gains, etc. on listed shares, etc. prescribed in Article 35-2-3, paragraph (1) of the Supplementary Provisions of the Former Act, relating to a transfer of listed shares, etc. prescribed in that paragraph that a person liable for the income levy of prefectural inhabitant tax made before January 1, 2009.

⑲Where a person liable for the income levy of prefectural inhabitant tax, during the period from January 1, 2009 to December 31, 2013, makes a transfer of listed shares, etc. prescribed in Article 35-2-6, paragraph (2) of the Supplementary Provisions of the New Act (hereinafter in this paragraph referred to as "listed shares, etc.") that is, among transfers (meaning transfers prescribed in Article 35-2-2, paragraph (2) of the Supplementary Provisions of the New Act), a transfer of listed shares, etc. listed in the items of Article 37-12-2, paragraph (2) of the Act on Special Measures Concerning Taxation, then, with respect to the business income, capital gains and miscellaneous income arising from the transfer of those listed shares, etc. (excluding capital gains falling under Article 32, paragraph (2) of that Act), pursuant to the provisions of the first sentence of Article 35-2, paragraph (1) of the Supplementary Provisions of the New Act, the amount of the income levy of prefectural inhabitant tax imposed on the portion of the amount of capital gains, etc. on shares, etc. prescribed in the first sentence of that paragraph that is calculated, as provided by Cabinet Order, as the amount of business income, the amount of capital gains and the amount of miscellaneous income relating to the transfer of those listed shares, etc. (hereinafter in this paragraph referred to as the "amount of capital gains, etc. on listed shares, etc.") is, notwithstanding the first sentence of Article 35-2, paragraph (1) of the Supplementary Provisions of the New Act, an amount equivalent to 1.2 percent of the amount of taxable capital gains, etc. on listed shares, etc. (meaning the amount of capital gains, etc. on listed shares, etc. (where Article 34 of the New Act as applied with terms replaced pursuant to Article 35-2, paragraph (5) of the Supplementary Provisions of the New Act as applied with terms replaced pursuant to the following paragraph applies, the amount after that application)).

⑳Where the preceding paragraph applies, for the application of Article 35-2, paragraph (5) of the Supplementary Provisions of the New Act, the phrase "Article 35-2, paragraph (1) of the Supplementary Provisions" in item (i) of that paragraph is deemed to be replaced with "Article 35-2, paragraph (1) of the Supplementary Provisions (including the case where it applies pursuant to Article 3, paragraph (19) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 21 of 2008; hereinafter referred to as the "2008 Amendment Act"); the same applies hereinafter)", the phrase "these provisions" in item (iii) of that paragraph is deemed to be replaced with "Article 32, paragraph (9) (limited to the part relating to the amount of casualty loss) and Article 34, paragraphs (1) and (2)", replacing "あるのは、" (is deemed to be replaced with, followed by a comma) with "あるのは" (is deemed to be replaced with, with no comma), and the phrase "is deemed to be replaced with" is deemed to be replaced with "is deemed to be replaced with, and in Article 35-2, paragraph (12) of the Supplementary Provisions the phrase 'gross income' is deemed to be replaced with 'gross income, the amount of capital gains, etc. on shares, etc. prescribed in Article 35-2, paragraph (1) of the Supplementary Provisions (where, among the amount of capital gains, etc. on those shares, etc., there is the amount of capital gains, etc. on listed shares, etc. prescribed in Article 3, paragraph (19) of the Supplementary Provisions of the 2008 Amendment Act, the remainder obtained by deducting the amount of capital gains, etc. on those listed shares, etc. from the amount of capital gains, etc. on those shares, etc., or the amount of capital gains, etc. on those listed shares, etc.)'".

（二十一）For the application of paragraph (19) where Article 35-2-6, paragraph (5) of the Supplementary Provisions of the New Act applies, the phrase "(hereinafter in this paragraph referred to as the" in paragraph (19) is deemed to be replaced with "(where Article 35-2-6, paragraph (5) of the Supplementary Provisions of the New Act applies, the amount after that application; hereinafter in this paragraph referred to as the", and the phrase "the first sentence of paragraph (1) of that Article" is deemed to be replaced with "the first sentence of Article 35-2, paragraph (1) of the Supplementary Provisions of the New Act".

（二十二）For the application of paragraph (19) where Article 35-3, paragraph (3) of the Supplementary Provisions of the New Act applies, the phrase "(hereinafter in this paragraph referred to as the" in paragraph (19) is deemed to be replaced with "(where Article 35-3, paragraph (3) of the Supplementary Provisions of the New Act applies, the amount after that application; hereinafter in this paragraph referred to as the", and the phrase "the first sentence of paragraph (1) of that Article" is deemed to be replaced with "the first sentence of Article 35-2, paragraph (1) of the Supplementary Provisions of the New Act".

（二十三）In addition to what is provided for in the preceding three paragraphs, matters necessary for the application of the provisions concerning prefectural inhabitant tax where paragraph (19) applies are specified by Cabinet Order.