①The provisions of Article 37-2, paragraphs (1) and (2) of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") and Article 5-5, paragraph (1) and Article 5-6, 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 pays on or after January 1, 2011.

②A person who intends to make the application under Article 37-2, paragraph (3) of the New Act may make that application in accordance with the rules of that paragraph even before January 1, 2012.

③The provisions of Article 45-2, paragraphs (1) and (5) of the New Act apply to individual prefectural inhabitant tax for fiscal year 2012 and thereafter, and the provisions then in force continue to govern individual prefectural inhabitant tax up to and including fiscal year 2011.

④The 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 2013 and thereafter, and the provisions then in force continue to govern individual prefectural inhabitant tax up to and including fiscal year 2012 on income relating to tax-exempt raised cattle prescribed in Article 6, paragraph (1) of the Supplementary Provisions of the Local Tax Act before its amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act").

⑤Except 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 date of enforcement of this Act (hereinafter referred to as 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.

⑥The provisions of Article 23, paragraph (1), item (iv) of the New Act (limited to the part relating to the provisions of Article 42-12 of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957)) and item (iv)-3 of that paragraph (limited to the part relating to the provisions of Article 68-15-2 of the Act on Special Measures Concerning Taxation), and Article 8, paragraph (5) of the Supplementary Provisions of the New Act (limited to the part relating to the provisions of Article 23, paragraph (1), item (iv) of the New Act) and paragraph (6) of that Article (limited to the part relating to the provisions of Article 23, paragraph (1), item (iv)-3 of the New Act), apply to corporate prefectural inhabitant tax for business years beginning on or after April 1, 2011 (excluding business years that ended before the Effective Date) and corporate prefectural inhabitant tax for consolidated business years beginning on or after April 1, 2011 (excluding consolidated business years that ended before the Effective Date), and the provisions then in force continue to govern corporate prefectural inhabitant tax for business years that began before April 1, 2011 (including business years that began on or after that date and ended before the Effective Date) and corporate prefectural inhabitant tax for consolidated business years that began before April 1, 2011 (including consolidated business years that began on or after that date and ended before the Effective Date).

⑦For the application of Article 8, paragraph (3) of the Supplementary Provisions of the New Act (limited to the part relating to the provisions of Article 23, paragraph (1), item (iv)-3 of the New Act), paragraph (5) of that Article (limited to the part relating to the provisions of Article 23, paragraph (1), item (iv) of the New Act) and paragraph (6) of that Article (limited to the part relating to the provisions of Article 23, paragraph (1), item (iv)-3 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, in Article 8, paragraph (3) of the Supplementary Provisions of the New Act, the phrase "and Article 68-9 of the Act on Special Measures Concerning Taxation," is deemed to be replaced with "and Article 68-9 of the Act on Special Measures Concerning Taxation and", the word "並びに" (and, joining larger groups) in the phrase "and the Act on Special Measures Concerning Taxation" followed by a closing quotation mark is deemed to be replaced with "及び" (and, joining smaller groups), in paragraph (5) of that Article, the phrase ", Article 42-11 (excluding paragraphs (1), (6) and (7) of that Article) and Article 42-12" is deemed to be replaced with "and the provisions of Article 42-12", and the phrase "and Article 42-11 (excluding paragraphs (1), (6) and (7) of that Article)" is deemed to be replaced with "the provisions", and in paragraph (6) of that Article, the phrase ", Article 68-15 and Article 68-15-2" is deemed to be replaced with "and Article 68-9 and Article 68-15-2 of the Act on Special Measures Concerning Taxation", and the phrase "and Article 68-15" is deemed to be replaced with "and Article 68-9 of the Act on Special Measures Concerning Taxation".

⑧The provisions of Article 41, paragraph (4) of the Supplementary Provisions of the New Act (limited to the part relating to the transitioned general incorporated associations, etc. prescribed in that paragraph) apply to transitioned general incorporated associations, etc. prescribed in that paragraph that effect the registration under that paragraph on or after the Effective Date.

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 72-24-2 of the New Act apply to corporate enterprise tax for business years beginning on or after the day following the Effective Date, and the provisions then in force continue to govern corporate enterprise tax for business years that began before that day.

③The provisions of Article 72-26 of the New Act apply to corporate enterprise tax for business years beginning on or after April 1, 2011, and the provisions then in force continue to govern corporate enterprise tax for business years that began before that date.

①Except as otherwise provided, the provisions of the New Act relating to real property acquisition tax apply to real property acquisition tax to be imposed on acquisitions of real property on or after the day following the Effective Date, and the provisions then in force continue to govern real property acquisition tax imposed on acquisitions of real property before that day.

②The provisions of Article 73-14, paragraph (11) of the Former Act remain in force with respect to real property acquisition tax to be imposed on the acquisition of real property relating to a loan prescribed in that paragraph (limited to a loan for which the application was accepted before the Effective Date), only where that acquisition of real property is made by March 31, 2013.

③The provisions of Article 11, paragraph (5) of the Supplementary Provisions of the Former Act remain in force with respect to real property acquisition tax to be imposed on the acquisition of houses prescribed in that paragraph, only where that acquisition of houses is made during the period from the Effective Date to March 31, 2013. In this case, the phrase "June 30, 2011" in that paragraph is deemed to be replaced with "March 31, 2013".

④The provisions of Article 11, paragraph (7) of the Supplementary Provisions of the Local Tax Act as amended by the provisions listed in Article 1, item (ix) of the Supplementary Provisions apply to real property acquisition tax to be imposed on acquisitions of real property on or after the date of enforcement of the provisions listed in that item, and the provisions then in force continue to govern real property acquisition tax imposed on acquisitions of real property before that date.

⑤If a person listed in the right-hand column of the table in Article 11-4, paragraph (5) of the Supplementary Provisions of the Former Act who received a transfer of business or a transfer of assets in accordance with a plan listed in the left-hand column of that table for which the finding listed in the middle column of that table was made on or before the Effective Date, or a person who received a transfer of business or a transfer of assets from a person listed in the right-hand column of that table in accordance with that plan (excluding a plan listed in the left-hand column of item (ii) of that table), acquires the real property prescribed in that paragraph on or after the day following the Effective Date, the provisions then in force continue to govern real property acquisition tax to be imposed on the acquisition of that real property.

The provisions of Article 12-2-2, paragraph (1) of the Supplementary Provisions of the New Act apply to automobile acquisition tax to be imposed on acquisitions of motor vehicles on or after the day following the Effective Date, and the provisions then in force continue to govern automobile acquisition tax imposed on acquisitions of motor vehicles before that day.

①The provisions of Article 314-7, paragraphs (1) and (2) of the New Act and Article 5-5, paragraph (2) and Article 5-6, paragraph (2) of the Supplementary Provisions of the New Act apply to donations listed in the items of Article 314-7, paragraph (1) of the New Act that a person liable for the income levy of municipal inhabitant tax pays on or after January 1, 2011.

②A person who intends to make the application under Article 314-7, paragraph (3) of the New Act may make that application in accordance with the rules of that paragraph even before January 1, 2012.

③The provisions of Article 317-2, paragraphs (1) and (5) of the New Act apply to individual municipal inhabitant tax for fiscal year 2012 and thereafter, and the provisions then in force continue to govern individual municipal inhabitant tax up to and including fiscal year 2011.

④The provisions of Article 6, paragraphs (4) and (5) of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal year 2013 and thereafter, and the provisions then in force continue to govern individual municipal inhabitant tax up to and including fiscal year 2012 on income relating to tax-exempt raised cattle prescribed in Article 6, paragraph (4) of the Supplementary Provisions of the Former Act.

⑤Except 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.

⑥The provisions of Article 292, paragraph (1), item (iv) of the New Act (limited to the part relating to the provisions of Article 42-12 of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957)) and item (iv)-3 of that paragraph (limited to the part relating to the provisions of Article 68-15-2 of the Act on Special Measures Concerning Taxation), and Article 8, paragraph (5) of the Supplementary Provisions of the New Act (limited to the part relating to the provisions of Article 292, paragraph (1), item (iv) of the New Act) and paragraph (6) of that Article (limited to the part relating to the provisions of Article 292, paragraph (1), item (iv)-3 of the New Act), apply to corporate municipal inhabitant tax for business years beginning on or after April 1, 2011 (excluding business years that ended before the Effective Date) and corporate municipal inhabitant tax for consolidated business years beginning on or after April 1, 2011 (excluding consolidated business years that ended before the Effective Date), and the provisions then in force continue to govern corporate municipal inhabitant tax for business years that began before April 1, 2011 (including business years that began on or after that date and ended before the Effective Date) and corporate municipal inhabitant tax for consolidated business years that began before April 1, 2011 (including consolidated business years that began on or after that date and ended before the Effective Date).

⑦For the application of Article 8, paragraph (3) of the Supplementary Provisions of the New Act (limited to the part relating to the provisions of Article 292, paragraph (1), item (iv)-3 of the New Act), paragraph (5) of that Article (limited to the part relating to the provisions of Article 292, paragraph (1), item (iv) of the New Act) and paragraph (6) of that Article (limited to the part relating to the provisions of Article 292, paragraph (1), item (iv)-3 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, in Article 8, paragraph (3) of the Supplementary Provisions of the New Act, the phrase "and Article 68-9 of the Act on Special Measures Concerning Taxation," is deemed to be replaced with "and Article 68-9 of the Act on Special Measures Concerning Taxation and", the word "並びに" (and, joining larger groups) in the phrase "and the Act on Special Measures Concerning Taxation" followed by a closing quotation mark is deemed to be replaced with "及び" (and, joining smaller groups), in paragraph (5) of that Article, the phrase ", Article 42-11 (excluding paragraphs (1), (6) and (7) of that Article) and Article 42-12" is deemed to be replaced with "and the provisions of Article 42-12", and the phrase "and Article 42-11 (excluding paragraphs (1), (6) and (7) of that Article)" is deemed to be replaced with "the provisions", and in paragraph (6) of that Article, the phrase ", Article 68-15 and Article 68-15-2" is deemed to be replaced with "and Article 68-9 and Article 68-15-2 of the Act on Special Measures Concerning Taxation", and the phrase "and Article 68-15" is deemed to be replaced with "and Article 68-9 of the Act on Special Measures Concerning Taxation".