①The provisions of Article 32, paragraph (11) of the Local Tax Act as amended by the provisions listed in Article 1, item (vii) of the Supplementary Provisions (referred to as the "2017 New Act" in Article 11, paragraph (1) of the Supplementary Provisions) apply to individual prefectural inhabitant tax for fiscal 2017 and subsequent fiscal years, and with regard to individual prefectural inhabitant tax up to fiscal 2016, the provisions then in force continue to govern.

②The provisions of the Local Tax Act as amended by the provisions listed in Article 1, item (viii) of the Supplementary Provisions (referred to as the "2018 New Act" in Article 11, paragraph (2) of the Supplementary Provisions) relating to individual prefectural inhabitant tax apply to individual prefectural inhabitant tax for fiscal 2018 and subsequent fiscal years, and with regard to individual prefectural inhabitant tax up to fiscal 2017, the provisions then in force continue to govern.

③The provisions of the 2016 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 the provisions listed in Article 1, item (vi) of the Supplementary Provisions and corporate prefectural inhabitant tax for consolidated business years beginning on or after that date, and with regard to corporate prefectural inhabitant tax for business years that began before that date and corporate prefectural inhabitant tax for consolidated business years that began before that 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 (2), item (vi) of the New Act apply to social insurance medical care prescribed in that paragraph provided on or after the date of enforcement of the provisions listed in Article 1, item (iii) of the Supplementary Provisions.

③For the purpose of applying the provisions of Article 72-26, paragraph (1) of the New Act to corporate enterprise tax for the first business year beginning on or after the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions, the phrase "six times" in that paragraph is deemed to be replaced with "7.5 times".

①Except as provided in the following paragraph, the provisions of the 2016 New Act relating to corporate enterprise tax apply to corporate enterprise tax for business years beginning on or after the date of enforcement of the provisions listed in Article 1, item (vi) of the Supplementary Provisions, and with regard to corporate enterprise tax for business years that began before that date, the provisions then in force continue to govern.

②The provisions of Article 72-13, paragraph (5) of the 2016 New Act apply to cases where the facts prescribed in that paragraph arise on or after the date of enforcement of the provisions listed in Article 1, item (vi) of the Supplementary Provisions, and with regard to cases where the facts prescribed in Article 72-13, paragraph (5) of the Local Tax Act prior to amendment by the provisions listed in that item arose before that date, 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 73-27-6, paragraph (1) of the New Act apply to real property acquisition tax to be imposed on the acquisition of land prescribed in that paragraph on or after the date of enforcement of the provisions listed in Article 1, item (ix) of the Supplementary Provisions.

③The provisions of Article 73-27-5, paragraph (1) of the Local Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") remain in force with regard to real property acquisition tax imposed on the acquisition of land prescribed in that paragraph. In this case, the phrase "a farmland holding rationalization corporation or farmland use accumulation facilitation organization prescribed in Article 8, paragraph (1) or Article 11-12 of the Act on Promotion of Improvement of Agricultural Management Foundation (Act No. 65 of 1980) (hereinafter in this Article referred to as a 'farmland holding rationalization corporation, etc.') under that Act" in that paragraph is deemed to be replaced with "a former farmland holding rationalization corporation prescribed in Article 3 of the Supplementary Provisions of the Act Partially Amending the Act on Promotion of Improvement of Agricultural Management Foundation, etc. and Other Matters to Promote Structural Reform of Agriculture (Act No. 102 of 2013) (hereinafter in this paragraph referred to as a 'former farmland holding rationalization corporation') under the former farmland holding rationalization project prescribed in that Article (the Act on Promotion of Improvement of Agricultural Management Foundation prior to amendment by that Act (hereinafter in this paragraph referred to as the 'Former Act on Promotion of Improvement of Agricultural Management Foundation')", the phrase "through the implementation of, as specified by Cabinet Order" is deemed to be replaced with "limited to those), through the implementation of, as specified by Cabinet Order", the phrase "or the Act on Promotion of Improvement of Agricultural Management Foundation" is deemed to be replaced with "or the Former Act on Promotion of Improvement of Agricultural Management Foundation", and the phrase "by a farmland holding rationalization corporation, etc." is deemed to be replaced with "by a former farmland holding rationalization corporation".

④The provisions of Article 10, paragraph (5) of the Supplementary Provisions of the New Act apply to real property acquisition tax to be imposed on the acquisition of real property prescribed in that paragraph on or after the date of enforcement of the provisions listed in Article 1, item (xvi) of the Supplementary Provisions.

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.

①The provisions of the New Act relating to automobile tax apply to automobile tax for fiscal 2014 and subsequent fiscal years, and with regard to automobile tax up to fiscal 2013, the provisions then in force continue to govern.

②With regard to the refund under Article 54, paragraph (4) of the Supplementary Provisions of the Former Act, or the appropriation under paragraph (5) of that Article, of local government levies relating to automobile tax for fiscal 2012 and fiscal 2013 for which tax liability is exempted under Article 54, paragraph (3) of the Supplementary Provisions of the Former Act, which continues to be governed by the provisions then in force pursuant to the provisions of the preceding paragraph, the provisions then in force continue to govern.

③If the Effective Date is before the date of enforcement of the Act Partially Amending the Act on the Rationalization of Energy Use, and Other Matters (Act No. 25 of 2013; hereinafter in this paragraph and the following paragraph referred to as the "Energy Rationalization Act Amendment Act"), for the purpose of applying the provisions of Article 12-3, paragraph (4), item (iv) of the Supplementary Provisions of the New Act during the period until the day before the date of enforcement of the Energy Rationalization Act Amendment Act, the phrase "Article 80, item (i), (a) of the Act on the Rationalization, etc. of Energy Use" in that item is deemed to be replaced with "Article 80, item (i) of the Act on the Rationalization of Energy Use", and the phrase "energy-consuming equipment, etc. manufacturers, etc." is deemed to be replaced with "manufacturers, etc.".

④In the case prescribed in the preceding paragraph, the phrase "Article 12-2-2, paragraph (2), item (iv), (a), (3) and Article 12-3, paragraph (3), item (iv) of the Supplementary Provisions" in the part of Article 7 of the Supplementary Provisions of the Energy Rationalization Act Amendment Act that amends Article 12-2-2, paragraph (2), item (iv), (a), (3) and Article 12-3, paragraph (3), item (iv) of the Supplementary Provisions of the Local Tax Act is deemed to be replaced with "Article 12-2-2, paragraph (2), item (iv), (a), (3) of the Supplementary Provisions".

①Except as otherwise provided, the provisions of the New Act relating to individual municipal inhabitant tax apply to individual municipal inhabitant tax for fiscal 2014 and subsequent fiscal years, and with regard to individual municipal inhabitant tax up to fiscal 2013, the provisions then in force continue to govern.

②The provisions of Article 314-7, paragraph (2), item (i) and Article 5-6, paragraph (2) of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal 2016 and subsequent fiscal years, and with regard to individual municipal inhabitant tax up to fiscal 2015, the provisions then in force continue to govern.

③The provisions of Article 3-2-4, paragraph (2) and Article 5-4, paragraph (6), item (ii), (c) of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal 2015 and subsequent fiscal years, and with regard to individual municipal inhabitant tax up to fiscal 2014, the provisions then in force continue to govern.

④The provisions of Article 35-3-2, paragraph (5) of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal 2015 and subsequent fiscal years.

⑤The provisions of Article 42, paragraph (6) of the Supplementary Provisions of the New Act apply to earthquake-related restoration expenditure prescribed in that paragraph incurred on or after January 1, 2014.

⑥The provisions of Article 44, paragraph (8) of the Supplementary Provisions of the New Act apply to the expenditure of earthquake-related restoration expenses prescribed in that paragraph made on or after January 1, 2014.

⑦Except 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.

⑧The provisions of Article 292, paragraph (1), item (iv) of the New Act (limited to the part relating to the provisions of Article 42-10 of the Act on Special Measures Concerning Taxation) and item (iv)-3 of that paragraph (limited to the part relating to the provisions of Article 68-14 of the Act on Special Measures Concerning Taxation) apply to corporate municipal inhabitant tax for business years ending on or after the date of enforcement of the provisions listed in Article 1, item (x) of the Supplementary Provisions and corporate municipal inhabitant tax for consolidated business years ending on or after that date.

⑨The provisions of Article 292, paragraph (1), item (iv) of the New Act (limited to the part relating to the provisions of Article 42-12-5 of the Act on Special Measures Concerning Taxation) and item (iv)-3 of that paragraph (limited to the part relating to the provisions of Article 68-15-6 of the Act on Special Measures Concerning Taxation), and Article 8, paragraph (11) (limited to the part relating to the provisions of Article 292, paragraph (1), item (iv) of the New Act) and paragraph (12) (limited to the part relating to the provisions of Article 292, paragraph (1), item (iv)-3 of the New Act) of the Supplementary Provisions of the New Act, apply to corporate municipal inhabitant tax for business years ending on or after the Effective Date and corporate municipal inhabitant tax for consolidated business years ending on or after the Effective Date.

⑩The provisions of Article 314-4, paragraph (1) and Article 321-8, paragraph (24) of the New Act apply to corporate municipal inhabitant tax for business years beginning on or after the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions and corporate municipal inhabitant tax for consolidated business years beginning on or after that date, and with regard to corporate municipal inhabitant tax for business years that began before that date and corporate municipal inhabitant tax for consolidated business years that began before that date, the provisions then in force continue to govern.

①The provisions of Article 313, paragraph (11) of the 2017 New Act apply to individual municipal inhabitant tax for fiscal 2017 and subsequent fiscal years, and with regard to individual municipal inhabitant tax up to fiscal 2016, the provisions then in force continue to govern.

②The provisions of the 2018 New Act relating to individual municipal inhabitant tax apply to individual municipal inhabitant tax for fiscal 2018 and subsequent fiscal years, and with regard to individual municipal inhabitant tax up to fiscal 2017, the provisions then in force continue to govern.

③The provisions of the 2016 New Act relating to corporate municipal inhabitant tax apply to corporate municipal inhabitant tax for business years beginning on or after the date of enforcement of the provisions listed in Article 1, item (vi) of the Supplementary Provisions and corporate municipal inhabitant tax for consolidated business years beginning on or after that date, and with regard to corporate municipal inhabitant tax for business years that began before that date and corporate municipal inhabitant tax for consolidated business years that began before that date, the provisions then in force continue to govern.