①Except as otherwise provided, the provisions of the New Act relating to corporate municipal inhabitant tax apply to corporate municipal inhabitant tax for business years beginning on or after the Effective Date and corporate municipal inhabitant tax for consolidated business years beginning on or after the Effective Date, and with regard to corporate municipal inhabitant tax for business years that began before the Effective Date and corporate municipal inhabitant tax for consolidated business years that began before the Effective Date, the provisions then in force continue to govern.

②The provisions then in force continue to govern the per capita levy of corporate municipal inhabitant tax up to and including fiscal year 2007 imposed on an association or foundation that is not a corporation, as prescribed in Article 294, paragraph (1), item (iv) of the Former Act.

③The provisions then in force continue to govern the per capita levy of corporate municipal inhabitant tax up to and including fiscal year 2008 imposed on a corporation under Article 34 of the Former Civil Code prescribed in Article 296, paragraph (1), item (ii) of the Former Act (limited to one that does not conduct a profit-making business).

④The provisions of Article 312 of the New Act (limited to the part relating to the corporations listed in item (i), (a) of the table in paragraph (1) of that Article) apply to the per capita levy of corporate municipal inhabitant tax for fiscal year 2008 and thereafter, and the provisions then in force continue to govern the per capita levy of corporate municipal inhabitant tax up to and including fiscal year 2007 imposed on a public corporation, etc. listed in Article 312, paragraph (3), item (iii) of the Former Act.

⑤For the application of Article 312, paragraph (1) of the New Act during the period from the Effective Date to the day before the date specified in Article 1, item (vi) of the Supplementary Provisions, the phrase "(c) A general incorporated association (excluding one that falls under a non-profit-type corporation (meaning a non-profit-type corporation prescribed in Article 2, item (ix)-2 of the Corporation Tax Act; the same applies hereinafter in this item)) and a general incorporated foundation (excluding one that falls under a non-profit-type corporation) (d) A corporation other than a mutual company prescribed in the Insurance Business Act that has no amount of stated capital or amount of capital contributions (excluding the corporations listed in (a) through (c)) (e) A corporation with an amount of stated capital, etc. (excluding an incorporated administrative agency listed in Appended Table II of the Corporation Tax Act that does not conduct a profit-making business and the corporations listed in (d); the same applies hereinafter in this table) whose amount of stated capital, etc. is 10,000,000 yen or less, of which the total number of workers (including officers specified by Cabinet Order) at offices, places of business or dormitories, etc. located within the municipality (referred to as the "total number of workers" in the following items through item (ix) and in paragraph (5)) is 50 or less" in item (i) of the table in that paragraph is deemed to be replaced with "(c) A corporation other than a mutual company prescribed in the Insurance Business Act that has no amount of stated capital or amount of capital contributions (excluding the corporations listed in (a) and (b)) (d) A corporation with an amount of stated capital, etc. (excluding an incorporated administrative agency listed in Appended Table II of the Corporation Tax Act that does not conduct a profit-making business and the corporations listed in (c); the same applies hereinafter in this table) whose amount of stated capital, etc. is 10,000,000 yen or less, of which the total number of workers (including officers specified by Cabinet Order) at offices, places of business or dormitories, etc. located within the municipality (referred to as the "total number of workers" in the following items through item (ix) and in paragraph (5)) is 50 or less".

⑥The provisions of Article 321-11-2 or Article 321-11-3 of the New Act apply where an application under Article 321-11-2, paragraph (1) or Article 321-11-3, paragraph (1) of the New Act is made on or after the Effective Date.

①Except as otherwise provided, the provisions of the New Act (excluding Article 394 of the New Act) relating to fixed assets tax apply to fixed assets tax for fiscal year 2008 and thereafter, and the provisions then in force continue to govern fixed assets tax up to and including fiscal year 2007.

②The provisions of Article 348, paragraph (2), items (ix), (xii) and (xxvi) and paragraph (7) of the New Act and Article 15, paragraph (13) of the Supplementary Provisions of the New Act apply to fixed assets tax for fiscal year 2009 and thereafter, and the provisions then in force continue to govern fixed assets tax up to and including fiscal year 2008 imposed on fixed assets of a corporation under Article 34 of the Former Civil Code.

③The provisions of Article 348, paragraph (2), item (xxix) of the New Act apply to fixed assets tax for fiscal years for which the assessment date is January 1 of the year following the year that includes the date specified in Article 1, item (ix) of the Supplementary Provisions (or, where that specified date is January 1, that day), and subsequent fiscal years.

④The provisions then in force continue to govern fixed assets tax imposed on houses and depreciable assets prescribed in Article 349-3, paragraphs (25) through (28) of the Former Act that were acquired before the Effective Date.

⑤The provisions then in force continue to govern fixed assets tax imposed on depreciable assets prescribed in Article 349-3, paragraph (34) of the Former Act that were acquired before the Effective Date.

⑥The provisions then in force continue to govern fixed assets tax imposed on facilities or equipment prescribed in Article 15, paragraph (3) of the Supplementary Provisions of the Former Act that were acquired during the period from June 1, 2005 to March 31, 2008.

⑦The provisions then in force continue to govern fixed assets tax imposed on depreciable assets prescribed in item (i) of the table in Article 15, paragraph (4) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2006 to March 31, 2008.

⑧The provisions then in force continue to govern fixed assets tax imposed on depreciable assets prescribed in item (ii) of the table in Article 15, paragraph (4) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2004 to March 31, 2008.

⑨The provisions then in force continue to govern fixed assets tax imposed on structures prescribed in Article 15, paragraph (5) of the Supplementary Provisions of the Former Act that were installed during the period from April 1, 2006 to March 31, 2008.

⑩The provisions then in force continue to govern fixed assets tax imposed on facilities or equipment prescribed in Article 15, paragraph (6) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2006 to March 31, 2008.

⑪The provisions then in force continue to govern fixed assets tax imposed on machinery and other equipment prescribed in Article 15, paragraph (12) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2005 to March 31, 2008.

⑫The provisions then in force continue to govern fixed assets tax imposed on fixed assets prescribed in Article 15, paragraph (15) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2006 to March 31, 2008.

⑬The provisions then in force continue to govern fixed assets tax imposed on machinery and other equipment prescribed in Article 15, paragraph (17) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2006 to March 31, 2008.

⑭The provisions then in force continue to govern fixed assets tax imposed on machinery and other equipment prescribed in Article 15, paragraph (18) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2006 to March 31, 2008.

⑮The provisions then in force continue to govern fixed assets tax imposed on depreciable assets prescribed in Article 15, paragraph (19) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2005 to March 31, 2008.

⑯The provisions then in force continue to govern fixed assets tax imposed on equipment or facilities prescribed in Article 15, paragraph (23) of the Supplementary Provisions of the Former Act that were newly established during the period from April 1, 2005 to March 31, 2008.

⑰The provisions then in force continue to govern fixed assets tax imposed on the houses and depreciable assets listed in the items of Article 15, paragraph (26) of the Supplementary Provisions of the Former Act.

⑱The provisions then in force continue to govern fixed assets tax imposed on equipment prescribed in Article 15, paragraph (28) of the Supplementary Provisions of the Former Act that was newly acquired during the period from April 1, 2006 to March 31, 2008.

⑲For the application of the provisions of Article 15, paragraph (51) of the Supplementary Provisions of the New Act to fixed assets that the designated company, etc. prescribed in that paragraph acquired on the Effective Date through investment from the international pier corporation prescribed in that paragraph, the phrase "on the day before paragraph (13) or" in that paragraph is deemed to be replaced with "on the day before", and the phrase "Article 15, paragraph (15) of the Supplementary Provisions of the Local Tax Act before its amendment by Article 1 of the 2008 Amendment Act, which is to continue to be governed by the provisions then in force pursuant to Article 10, paragraph (12) and Article 16, paragraph (4) of the Supplementary Provisions, or" is deemed to be replaced with "Article 15, paragraph (14) or (15) of the Supplementary Provisions of the Local Tax Act before its amendment by Article 1, or".