This Act comes into effect as of April 1, 2012; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.

①Except as otherwise provided, the provisions of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") relating to individual prefectural inhabitant tax 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.

②The provisions of Article 32, paragraph (11) and Article 45-2, paragraph (1) of the New Act apply to individual prefectural inhabitant tax for fiscal 2014 and subsequent fiscal years, and with regard to individual prefectural inhabitant tax up to fiscal 2013, the provisions then in force continue to govern.

③The provisions of Article 50-7, paragraph (1) of the New Act apply to the retirement income return prescribed in Article 50-6, paragraph (1), item (i) of the New Act that is submitted on or after January 1, 2013.

①The provisions of Article 72-23 of the New Act (limited to the part relating to paragraph (2), items (ii), (iv) and (v)) apply to social insurance medical care prescribed in that paragraph provided on or after the date of enforcement of this Act (hereinafter referred to as the "Effective Date"), and with regard to social insurance medical care prescribed in Article 72-23, paragraph (2) of the Local Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") provided before the Effective Date, the provisions then in force continue to govern.

②With regard to the calculation of the tax base of the capital levy of enterprise tax for Kansai International Airport Co., Ltd. and the designated land developer prescribed in Article 9, paragraph (4) of the Supplementary Provisions of the Former Act for business years ending before July 1, 2012, the provisions then in force continue to govern.

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 the acquisition of real property on or after the Effective Date, and with regard to real property acquisition tax imposed on the acquisition of real property before the Effective Date, the provisions then in force continue to govern.

②The provisions of Article 11, paragraph (11) of the Supplementary Provisions of the Former Act remain in force with regard to real property acquisition tax to be imposed on the acquisition of a house prescribed in that paragraph only where that acquisition takes place during the period from the Effective Date to March 31, 2014. In this case, the phrase "March 31, 2012" in that paragraph is deemed to be replaced with "March 31, 2014".

③With regard to real property acquisition tax to be imposed on the acquisition of real property prescribed in Article 11-4, paragraph (3) of the Supplementary Provisions of the Former Act, in the case where a certified small and medium-sized enterprise succession reorganization business operator prescribed in that paragraph, which has received a transfer of business or a transfer of assets in accordance with a certified small and medium-sized enterprise succession reorganization plan prescribed in that paragraph for which the certification prescribed in that paragraph was made before the Effective Date, acquires that real property on or after the Effective Date, the provisions then in force continue to govern.

④With regard to real property acquisition tax imposed on the acquisition of a replacement house prescribed in Article 51, paragraph (4) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.

⑤With regard to real property acquisition tax imposed on the acquisition of land prescribed in Article 51, paragraph (5) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.

⑥With regard to real property acquisition tax imposed on the acquisition of agricultural land prescribed in Article 51, paragraph (6) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.

①Except as otherwise provided, the provisions of the New Act relating to automobile acquisition tax apply to automobile acquisition tax to be imposed on the acquisition of a motor vehicle on or after the Effective Date, and with regard to automobile acquisition tax imposed on the acquisition of a motor vehicle before the Effective Date, the provisions then in force continue to govern.

②With regard to automobile acquisition tax imposed on the acquisition of a replacement motor vehicle prescribed in Article 52, paragraph (2) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.

③With regard to automobile acquisition tax imposed on the acquisition of another motor vehicle prescribed in Article 52, paragraph (3) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.

①The provisions of Article 12-3 of the Supplementary Provisions of the New Act apply to automobile tax for fiscal 2012 and subsequent fiscal years, and with regard to automobile tax up to fiscal 2011, the provisions then in force continue to govern.

②With regard to automobile tax imposed on a motor vehicle that the prefectural governor recognizes as replacing a motor vehicle whose use within the target area has been discontinued, etc. prescribed in Article 54, paragraph (2) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.

③With regard to automobile tax imposed on another motor vehicle prescribed in Article 54, paragraph (3) of the Supplementary Provisions of the Former Act in the case prescribed in that paragraph, the provisions then in force continue to govern.

④With regard to automobile tax imposed on a motor vehicle within the target area prescribed in Article 54, paragraph (7) of the Supplementary Provisions of the Former Act in the case prescribed in that paragraph, the provisions then in force continue to govern.

①Except as otherwise provided, the provisions of the New Act relating to individual municipal inhabitant tax 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.

②The provisions of Article 313, paragraph (11) and Article 317-2, paragraph (1) of the New Act apply to individual municipal inhabitant tax for fiscal year 2014 and thereafter, and the provisions then in force continue to govern individual municipal inhabitant tax up to and including fiscal year 2013.

③The provisions of Article 317-6, paragraphs (5) through (8) of the New Act apply to the reports prescribed in paragraph (7) of that Article that are to be filed on or after January 1, 2014.

④The provisions of Article 328-7, paragraph (1) of the New Act apply to the retirement income returns prescribed in Article 328-6, paragraph (1), item (i) of the New Act that are filed on or after January 1, 2013.

①Except as otherwise provided, the provisions of the New Act relating to fixed assets tax apply to fixed assets tax for fiscal year 2012 and thereafter, and the provisions then in force continue to govern fixed assets tax up to and including fiscal year 2011.

②The provisions of Article 349-3, paragraph (24) of the New Act apply to fixed assets tax for fiscal year 2013 and thereafter, and the provisions then in force continue to govern fixed assets tax up to and including fiscal year 2012 imposed on fixed assets prescribed in Article 349-3, paragraph (24) of the Former Act.

③The provisions then in force continue to govern fixed assets tax imposed on facilities or equipment prescribed in Article 15, paragraph (2) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2010 to March 31, 2012.

④The provisions then in force continue to govern fixed assets tax imposed on depreciable assets prescribed in Article 15, paragraph (3) of the Supplementary Provisions of the Former Act that were acquired during the period from February 15, 2003 to March 31, 2012.

⑤The provisions then in force continue to govern fixed assets tax imposed on machinery and other equipment prescribed in Article 15, paragraph (8) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2010 to March 31, 2012.

⑥With regard to the fixed assets tax imposed on facilities prescribed in Article 15, paragraph (12) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2010 to March 31, 2012, the provisions then in force continue to govern.

⑦With regard to the fixed assets tax imposed on facilities 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, 2012, the provisions then in force continue to govern.

⑧With regard to the fixed assets tax imposed on structures prescribed in Article 15, paragraph (20) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2010 to March 31, 2013, the provisions of that paragraph remain in force. In this case, the phrase "March 31, 2012" in that paragraph is deemed to be replaced with "March 31, 2013".

⑨With regard to the fixed assets tax imposed on equipment prescribed in Article 15, paragraph (34) of the Supplementary Provisions of the Former Act that was newly acquired during the period from April 1, 2009 to March 31, 2012, the provisions then in force continue to govern.

⑩With regard to the fixed assets tax imposed on houses or depreciable assets acquired during the period from April 1, 1988 to January 1, 2014 as corresponding to the old assets prescribed in Article 15-3, paragraph (2) of the Supplementary Provisions of the Former Act, the provisions of that paragraph remain in force. In this case, in that paragraph, the phrase "January 1, 2011" is deemed to be replaced with "January 1, 2014", and the phrase "fiscal 2011" with "fiscal 2017".

⑪With regard to the fixed assets tax imposed on rental dwellings prescribed in Article 15-8, paragraph (1) of the Supplementary Provisions of the Former Act that were newly constructed during the period from April 1, 2009 to March 31, 2012, the provisions then in force continue to govern.

⑫With regard to the fixed assets tax imposed on land that the mayor of the municipality finds to replace the residential land within the target area prescribed in Article 56, paragraph (13) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.

⑬With regard to the fixed assets tax imposed on a house that the mayor of the municipality finds to replace the house within the target area prescribed in Article 56, paragraph (14) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.

⑭With regard to the fixed assets tax imposed on depreciable assets that the mayor of the municipality (in the case of depreciable assets subject to Article 389 of the Former Act, the Minister for Internal Affairs and Communications or the prefectural governor who determines the price, etc. of those depreciable assets) finds to replace the depreciable assets within the target area prescribed in Article 56, paragraph (15) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.