The provisions of Article 72-49-6, paragraph (5), Article 72-63-2, paragraph (5), Article 144-38-2, paragraph (5) and Article 396-2, paragraph (5) of the New Act apply to a notice under Article 72-49-6, paragraph (1), Article 72-63-2, paragraph (1), Article 144-38-2, paragraph (1) or Article 396-2, paragraph (1) of the New Act given on or after the date of enforcement of the provisions set forth in Article 1, item (iii) of the Supplementary Provisions.

①Except as otherwise provided, the provisions of the New Act relating to individual prefectural inhabitant tax apply to individual prefectural inhabitant tax for fiscal 2015 and subsequent fiscal years, and with regard to individual prefectural inhabitant tax up to fiscal 2014, the provisions then in force continue to govern.

②The provisions of Article 32, paragraph (2) of the New Act apply to individual prefectural inhabitant tax for fiscal 2016 and subsequent fiscal years, and with regard to individual prefectural inhabitant tax up to fiscal 2015, the provisions then in force continue to govern.

③The provisions of Article 37-2, paragraph (2) of the New Act apply to individual prefectural inhabitant tax for fiscal 2016 and subsequent fiscal years, and with regard to individual prefectural inhabitant tax up to fiscal 2015, the provisions then in force continue to govern.

④The provisions of Article 71-31, paragraph (1) of the New Act apply to the special collection of the dividend levy of prefectural inhabitant tax pertaining to the specified dividends, etc. prescribed in Article 23, paragraph (1), item (xv) of the New Act that are to be received on or after the date of enforcement of the provisions set forth in Article 1, item (v) of the Supplementary Provisions, and with regard to the special collection of the dividend levy of prefectural inhabitant tax pertaining to the specified dividends, etc. prescribed in Article 23, paragraph (1), item (xv) of the Local Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") that are to be received before that day, the provisions then in force continue to govern.

⑤The provisions of Article 7, paragraphs (1) through (7) of the Supplementary Provisions of the New Act apply to the donations prescribed in Article 37-2, paragraph (1), item (i) of the New Act that a person liable for the income levy of prefectural inhabitant tax pays on or after the Effective Date.

⑥The provisions of Article 7-2, paragraphs (1) through (3) and Article 7-3, paragraph (1) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal 2016 and subsequent fiscal years.

⑦Except 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.

⑧The provisions of Article 23, paragraph (1), item (iv) of the New Act (limited to the part pertaining to the provisions of Articles 42-12 and 42-12-2 of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) after amendment by the provisions of Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015; hereinafter referred to as the "Income Tax Act Amendment Act"); the same applies hereinafter in this paragraph) and Article 23, paragraph (1), item (iv)-3 of the New Act (limited to the part pertaining to the provisions of Articles 68-15-2 and 68-15-3 of the Act on Special Measures Concerning Taxation after amendment by the provisions of Article 8 of the Income Tax Act Amendment Act; the same applies hereinafter in this paragraph), and the provisions of Article 8, paragraph (3) (limited to the part pertaining to the provisions of Article 23, paragraph (1), item (iv) of the New Act), paragraph (4) (limited to the part pertaining to the provisions of Article 23, paragraph (1), item (iv)-3 of the New Act), paragraph (5) (limited to the part pertaining to the provisions of Article 23, paragraph (1), item (iv) of the New Act) and paragraph (6) (limited to the part pertaining to the provisions of Article 23, paragraph (1), item (iv)-3 of the New Act) of the Supplementary Provisions of the New Act apply to corporate prefectural inhabitant tax for business years ending on or after the date of enforcement of the provisions set forth in Article 1, item (xiii) of the Supplementary Provisions and corporate prefectural inhabitant tax for consolidated business years ending on or after that day, and with regard to corporate prefectural inhabitant tax for business years that ended before that day and corporate prefectural inhabitant tax for consolidated business years that ended before that day, the provisions then in force continue to govern.

⑨In the application of the provisions of Article 23, paragraph (1), item (iv)-3 of the New Act (including where applied with replaced terms pursuant to Article 8, paragraph (6) of the Supplementary Provisions of the New Act) during the period from the Effective Date to the day before the date of enforcement of the provisions set forth in Article 1, item (xiii) of the Supplementary Provisions, the phrase "Article 68-15-3" in Article 23, paragraph (1), item (iv)-3 of the New Act is deemed to be replaced with "Article 68-15-2", and in Article 8, paragraph (6) of the Supplementary Provisions of the New Act, the phrase "through Article 68-15-3" is deemed to be replaced with "through Article 68-15-2" and the phrase "Article 68-15, Article 68-15-3" with "Article 68-15".

⑩With regard to the application of the provisions of Article 52, paragraph (1) of the New Act to the corporate prefectural inhabitant tax for the first business year beginning on or after the Effective Date and the corporate prefectural inhabitant tax for the first consolidated business year beginning on or after the Effective Date of a corporation that makes filing and payment pursuant to the provisions of Article 53, paragraph (1) of the New Act and is obligated to submit the return prescribed in Article 71, paragraph (1) of the Corporation Tax Act (Act No. 34 of 1965) (excluding the case where Article 72, paragraph (1) of that Act applies), a corporation that makes filing and payment pursuant to the provisions of Article 53, paragraph (2) of the New Act, and a corporation that makes payment pursuant to the provisions of Article 53, paragraph (3) of the New Act, the phrase "the amount of stated capital, etc. is" in Article 52, paragraph (1) of the New Act is deemed to be replaced with "the amount of stated capital, etc. prescribed in Article 23, paragraph (1), item (iv)-5 of the Local Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 2 of 2015) is", and the provisions of Article 52, paragraphs (4) and (5) of the New Act do not apply. In this case, the provisions of Article 52, paragraph (4) of the Former Act remain in force.

⑪In the case where a corporation prescribed in Article 53, paragraph (5) of the New Act has a deficit before application of consolidated taxation prescribed in that paragraph or a disaster loss deficit before application of consolidated taxation prescribed in that paragraph, the application of the provisions of paragraph (6) of that Article to that deficit before application of consolidated taxation or that disaster loss deficit before application of consolidated taxation is as provided in the following items:

①The provisions of the Local Tax Act after amendment by the provisions set forth in Article 1, item (vii) of the Supplementary Provisions relating to individual prefectural inhabitant tax 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 Article 44-2 of the Local Tax Act after amendment by the provisions set forth in Article 1, item (ix) of the Supplementary Provisions (hereinafter referred to as the "January 2018 New Act") apply where collection of individual municipal inhabitant tax is deferred pursuant to Article 321-7-12, paragraph (1) of the January 2018 New Act on or after the date of enforcement of the provisions set forth in that item.

③Except as otherwise provided, the 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 set forth in Article 1, item (vi) of the Supplementary Provisions and corporate prefectural inhabitant tax for consolidated business years beginning on or after that day, and with regard to corporate prefectural inhabitant tax for business years that began before that day and corporate prefectural inhabitant tax for consolidated business years that began before that day, the provisions then in force continue to govern.

④The provisions of Article 53, paragraph (5), (7), (9), (10), (12), (13), (15) or (16) of the Local Tax Act after amendment by the provisions set forth in Article 1, item (ix)-2 of the Supplementary Provisions (referred to as the "April 2018 New Act" in Article 9, paragraph (2) and Article 16, paragraph (5) of the Supplementary Provisions) apply to the deficit before application of consolidated taxation or the disaster loss deficit before application of consolidated taxation prescribed in Article 53, paragraph (5) or (7) of the April 2018 New Act that arose in a business year beginning on or after the date of enforcement of the provisions set forth in that item, the deductible individually attributed tax amount prescribed in Article 53, paragraph (9) of the April 2018 New Act that arose in a consolidated business year beginning on or after that day (including an amount deemed to be a deductible individually attributed tax amount pursuant to Article 53, paragraph (10) of the April 2018 New Act), the deductible refunded corporation tax amount of a domestic corporation, the deductible refunded corporation tax amount pertaining to income attributable to a permanent establishment of a foreign corporation, or the deductible refunded corporation tax amount pertaining to income not attributable to a permanent establishment of a foreign corporation, prescribed in Article 53, paragraph (12) of the April 2018 New Act, that was refunded because the amount of deductible expenses exceeded the amount of gross profits in a business year beginning on or after that day (including an amount deemed to be the deductible refunded corporation tax amount of a domestic corporation, the deductible refunded corporation tax amount pertaining to income attributable to a permanent establishment of a foreign corporation, or the deductible refunded corporation tax amount pertaining to income not attributable to a permanent establishment of a foreign corporation pursuant to Article 53, paragraph (13) of the April 2018 New Act), or the deductible individually attributed refund tax amount prescribed in Article 53, paragraph (15) of the April 2018 New Act where the amount of deductible expenses exceeds the amount of gross profits in a consolidated business year beginning on or after that day (including an amount deemed to be a deductible individually attributed refund tax amount pursuant to Article 53, paragraph (16) of the April 2018 New Act), 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) or (7) of the Local Tax Act prior to amendment by the provisions set forth in that item (referred to as the "April 2018 Former Act" in Article 9, paragraph (2) and Article 16, paragraph (5) of the Supplementary Provisions) that arose in a business year beginning before the date of enforcement of the provisions set forth in that item, the deductible individually attributed tax amount prescribed in Article 53, paragraph (9) of the April 2018 Former Act that arose in a consolidated business year beginning before that day (including an amount deemed to be a deductible individually attributed tax amount pursuant to Article 53, paragraph (10) of the April 2018 Former Act), the deductible refunded corporation tax amount of a domestic corporation, the deductible refunded corporation tax amount pertaining to income attributable to a permanent establishment of a foreign corporation, or the deductible refunded corporation tax amount pertaining to income not attributable to a permanent establishment of a foreign corporation, prescribed in Article 53, paragraph (12) of the April 2018 Former Act, that was refunded because the amount of deductible expenses exceeded the amount of gross profits in a business year beginning before that day (including an amount deemed to be the deductible refunded corporation tax amount of a domestic corporation, the deductible refunded corporation tax amount pertaining to income attributable to a permanent establishment of a foreign corporation, or the deductible refunded corporation tax amount pertaining to income not attributable to a permanent establishment of a foreign corporation pursuant to Article 53, paragraph (13) of the April 2018 Former Act), or the deductible individually attributed refund tax amount prescribed in Article 53, paragraph (15) of the April 2018 Former Act where the amount of deductible expenses exceeds the amount of gross profits in a consolidated business year beginning before that day (including an amount deemed to be a deductible individually attributed refund tax amount pursuant to Article 53, paragraph (16) of the April 2018 Former Act), the provisions then in force continue to govern.

⑤The provisions of Article 55-2, paragraphs (2) and (4) and Article 55-4, paragraphs (2) and (4) of the 2016 New Act apply to the deferral of collection under Article 55-2, paragraph (1) or Article 55-4, paragraph (1) of the 2016 New Act applied for on or after the date of enforcement of the provisions set forth in Article 1, item (vi) of the Supplementary Provisions, and with regard to the deferral of collection under Article 55-2, paragraph (1) or Article 55-4, paragraph (1) of the 2016 Former Act applied for before that day, the provisions then in force continue to govern.