①For the purpose of applying the provisions of Article 72-49-5, paragraph (1) of the New Act during the period from the Effective Date to the day before the date provided for in Article 1, item (i) of the Supplementary Provisions, the phrase "Article 72-48-2, paragraph (8) or (9)" in that paragraph is deemed to be replaced with "Article 72-49, paragraph (8) or (9)".

②The provisions of Article 72-49-8, Article 72-63-4, Article 144-38-4 and Article 396-4 of the New Act apply to examinations in which the questioning, inspection, or request for presentation or submission prescribed in Article 72-49-5, paragraph (1), Article 72-63, paragraph (1), Article 144-38, paragraph (1) or Article 396, paragraph (1) of the New Act is made on or after January 1, 2013.

①The provisions of Article 32, paragraphs (8) and (9) of the New Act apply to individual prefectural inhabitant tax for fiscal 2012 and subsequent fiscal years, and with regard to individual prefectural inhabitant tax up to fiscal 2011, the provisions then in force continue to govern.

②With regard to the income levy relating to the separate taxation prescribed in Article 7, paragraph (1) of the Supplementary Provisions of the Former Act, on severance pay or other such compensation payable on or before December 31, 2012 (meaning severance pay or other such compensation prescribed in Article 50-2 of the Former Act), the provisions then in force continue to govern.

③Except as otherwise provided, the provisions of the New Act relating to corporate prefectural inhabitant tax apply to corporate prefectural inhabitant tax for business years beginning on or after the Effective Date and corporate prefectural inhabitant tax for consolidated business years beginning on or after the Effective Date, and with regard to corporate prefectural inhabitant tax for business years that began before the Effective Date and corporate prefectural inhabitant tax for consolidated business years that began before the Effective Date, the provisions then in force continue to govern.

④The provisions of Article 53, paragraphs (5), (7), (9), (10), (12), (13), (15) and (16) of the New Act apply to the deficit before application of consolidated taxation or the disaster loss deficit before application of consolidated taxation prescribed in paragraph (5) of that Article that arose in a business year ending on or after April 1, 2008, the deductible individually attributed tax amount prescribed in paragraph (9) of that Article that arose in a consolidated business year ending on or after that date, the deductible refunded corporation tax amount prescribed in paragraph (12) of that Article for which a refund was received because the amount of deductible expenses exceeded the amount of gross profits in a business year or calculation period ending on or after that date, or the deductible individually attributed refund tax amount prescribed in paragraph (15) of that Article in the case where the amount of deductible expenses exceeds the amount of gross profits in a consolidated business year ending on or after that date, and with regard to the deficit before application of consolidated taxation or the disaster loss deficit before application of consolidated taxation prescribed in Article 53, paragraph (5) of the Former Act that arose in a business year ending before that date, the deductible individually attributed tax amount prescribed in paragraph (9) of that Article that arose in a consolidated business year ending before that date, the deductible refunded corporation tax amount prescribed in paragraph (12) of that Article for which a refund was received because the amount of deductible expenses exceeded the amount of gross profits in a business year or calculation period ending before that date, or the deductible individually attributed refund tax amount prescribed in paragraph (15) of that Article in the case where the amount of deductible expenses exceeds the amount of gross profits in a consolidated business year ending before that date, the provisions then in force continue to govern.

⑤The provisions of Article 53, paragraph (28) of the New Act apply to corporate prefectural inhabitant tax of a corporation for which the deadline for filing the prefectural inhabitant tax return on the corporation tax levy amount referred to in paragraph (26) of that Article arrives on or after the Effective Date, and with regard to corporate prefectural inhabitant tax of a corporation for which that deadline for filing arrived before the Effective Date, the provisions then in force continue to govern.

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

②The provisions of Article 72-23, paragraph (3) of the New Act apply to the loss amount referred to in Article 72-23, paragraph (3) of the New Act that arose in a business year ending on or after April 1, 2008 (excluding a period that falls under a consolidated business year (meaning a consolidated business year prescribed in Article 15-2 of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter in this paragraph)) or the individual loss amount referred to in that paragraph that arose in a business year ending on or after that date (limited to a period that falls under a consolidated business year), and with regard to the loss amount referred to in Article 72-23, paragraph (3) of the Former Act that arose in a business year ending before that date (excluding a period that falls under a consolidated business year) or the individual loss amount referred to in that paragraph that arose in a business year ending before that date (limited to a period that falls under a consolidated business year), the provisions then in force continue to govern.

With regard to prefectural tobacco tax imposed, or that should have been imposed, before April 1, 2013, the provisions then in force continue to govern.

①The provisions of Article 313, paragraphs (8) and (9) of the New Act apply to individual municipal inhabitant tax for fiscal 2012 and subsequent fiscal years, and with regard to individual municipal inhabitant tax up to fiscal 2011, the provisions then in force continue to govern.

②With regard to the income levy relating to the separate taxation prescribed in Article 7, paragraph (3) of the Supplementary Provisions of the Former Act, on severance pay or other such compensation payable on or before December 31, 2012 (meaning severance pay or other such compensation prescribed in Article 328 of the Former Act), the provisions then in force continue to govern.

③Except 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.

④The provisions of Article 321-8, paragraphs (5), (7), (9), (10), (12), (13), (15) and (16) of the New Act apply to the deficit before application of consolidated taxation or the disaster loss deficit before application of consolidated taxation prescribed in paragraph (5) of that Article that arose in a business year ending on or after April 1, 2008, the deductible individually attributed tax amount prescribed in paragraph (9) of that Article that arose in a consolidated business year ending on or after that date, the deductible refunded corporation tax amount prescribed in paragraph (12) of that Article for which a refund was received because the amount of deductible expenses exceeded the amount of gross profits in a business year or calculation period ending on or after that date, or the deductible individually attributed refund tax amount prescribed in paragraph (15) of that Article in the case where the amount of deductible expenses exceeds the amount of gross profits in a consolidated business year ending on or after that date, and with regard to the deficit before application of consolidated taxation or the disaster loss deficit before application of consolidated taxation prescribed in Article 321-8, paragraph (5) of the Former Act that arose in a business year ending before that date, the deductible individually attributed tax amount prescribed in paragraph (9) of that Article that arose in a consolidated business year ending before that date, the deductible refunded corporation tax amount prescribed in paragraph (12) of that Article for which a refund was received because the amount of deductible expenses exceeded the amount of gross profits in a business year or calculation period ending before that date, or the deductible individually attributed refund tax amount prescribed in paragraph (15) of that Article in the case where the amount of deductible expenses exceeds the amount of gross profits in a consolidated business year ending before that date, the provisions then in force continue to govern.

①With regard to municipal tobacco tax imposed, or that should have been imposed, before April 1, 2013, the provisions then in force continue to govern.

②For the purpose of applying the provisions of Article 485-13, paragraph (1) of the New Act to municipal tobacco tax for fiscal 2013, the phrase "the proportion obtained by dividing" in that paragraph is deemed to be replaced with "the proportion obtained by multiplying by 113/100 the proportion obtained by dividing".

③For the purpose of applying the provisions of Article 485-13, paragraph (1) of the New Act to municipal tobacco tax for fiscal 2014, the phrase "the proportion obtained by dividing" in that paragraph is deemed to be replaced with "the proportion obtained by multiplying by 114/100 the proportion obtained by dividing".

④For the purpose of applying the provisions of Article 485-13, paragraph (1) of the New Act to municipal tobacco tax for fiscal 2015, the phrase "the proportion obtained by dividing" in that paragraph is deemed to be replaced with "the proportion obtained by multiplying by 101/100 the proportion obtained by dividing".

With regard to the application of penal provisions to acts committed before the enforcement of this Act (for the provisions listed in the items of Article 1 of the Supplementary Provisions, the enforcement of those provisions; the same applies hereinafter in this paragraph) and to acts committed after the enforcement of this Act in relation to local tax for which the provisions then in force are to continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.

Matters necessary with regard to the application of the provisions of each Act as amended by this Act in the case where the date of promulgation of this Act falls after April 1, 2011 (including the replacement of terms in the provisions of these Supplementary Provisions) and other transitional measures necessary for the smooth enforcement of this Act are specified by Cabinet Order.

Beyond what is provided for in Article 2 of the Supplementary Provisions through the preceding Article, Transitional Measures necessary for the enforcement of this Act are specified by Cabinet Order.