The provisions of Article 483, paragraph (4) and Article 484, paragraph (3) of the New Act apply to municipal tobacco tax for which the deadline for filing the return prescribed in Article 483, paragraph (1) or Article 484, paragraph (2) of the New Act arrives on or after the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions. In this case, the additional charge for failure to file prescribed in Article 483 of the Former Act (excluding that to which Article 483, paragraph (4) of the Former Act applies) or the substantial additional charge prescribed in Article 484 of the Former Act, pertaining to municipal tobacco tax for which the deadline for filing arrived before that date, is deemed to be the additional charge for failure to file, etc. prescribed in Article 483, paragraph (4) of the New Act.

The provisions of Article 536, paragraph (4) and Article 537, paragraph (3) of the New Act apply to mineral product tax for which the deadline for filing the return prescribed in Article 536, paragraph (1) or Article 537, paragraph (2) of the New Act arrives on or after the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions. In this case, the additional charge for failure to file prescribed in Article 536 of the Former Act (excluding that to which Article 536, paragraph (4) of the Former Act applies) or the substantial additional charge prescribed in Article 537 of the Former Act, pertaining to mineral product tax for which the deadline for filing arrived before that date, is deemed to be the additional charge for failure to file, etc. prescribed in Article 536, paragraph (4) of the New Act.

The provisions of Article 609, paragraph (4) and Article 610, paragraph (3) of the New Act apply to special land holding tax for which the deadline for filing the return prescribed in Article 609, paragraph (1) or Article 610, paragraph (2) of the New Act arrives on or after the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions. In this case, the additional charge for failure to file prescribed in Article 609 of the Former Act (excluding that to which Article 609, paragraph (4) of the Former Act applies) or the substantial additional charge prescribed in Article 610 of the Former Act, pertaining to special land holding tax for which the deadline for filing arrived before that date, is deemed to be the additional charge for failure to file, etc. prescribed in Article 609, paragraph (4) of the New Act.

The provisions of Article 688, paragraph (4) and Article 689, paragraph (3) of the New Act apply to municipal non-statutory ordinary tax for which the deadline for filing the remittance return prescribed in Article 688, paragraph (1) or Article 689, paragraph (2) of the New Act arrives on or after the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions. In this case, the additional charge for failure to file prescribed in Article 688 of the Former Act (excluding that to which Article 688, paragraph (4) of the Former Act applies) or the substantial additional charge prescribed in Article 689 of the Former Act, pertaining to municipal non-statutory ordinary tax for which the deadline for filing arrived before that date, is deemed to be the additional charge for failure to file, etc. prescribed in Article 688, paragraph (4) of the New Act.

The provisions of Article 701-12, paragraph (4) and Article 701-13, paragraph (3) of the New Act apply to bathing tax for which the deadline for filing the remittance return prescribed in Article 701-12, paragraph (1) or Article 701-13, paragraph (2) of the New Act arrives on or after the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions. In this case, the additional charge for failure to file prescribed in Article 701-12 of the Former Act (excluding that to which Article 701-12, paragraph (4) of the Former Act applies) or the substantial additional charge prescribed in Article 701-13 of the Former Act, pertaining to bathing tax for which the deadline for filing arrived before that date, is deemed to be the additional charge for failure to file, etc. prescribed in Article 701-12, paragraph (4) of the New Act.

The provisions of Article 701-61, paragraph (4) and Article 701-62, paragraph (3) of the New Act apply to business office tax for which the deadline for filing the return prescribed in Article 701-61, paragraph (1) or Article 701-62, paragraph (2) of the New Act arrives on or after the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions. In this case, the additional charge for failure to file prescribed in Article 701-61 of the Former Act (excluding that to which Article 701-61, paragraph (4) of the Former Act applies) or the substantial additional charge prescribed in Article 701-62 of the Former Act, pertaining to business office tax for which the deadline for filing arrived before that date, is deemed to be the additional charge for failure to file, etc. prescribed in Article 701-61, paragraph (4) of the New Act.

①Except as otherwise provided, the provisions of the New Act relating to city planning tax apply to city planning tax for fiscal 2016 and subsequent fiscal years, and with regard to city planning tax for fiscal 2015 and earlier fiscal years, the provisions then in force continue to govern.

②With regard to city planning tax imposed on specified warehouses prescribed in Article 15, paragraph (1) of the Supplementary Provisions of the Former Act that were newly established or expanded during the period from the day following the date of enforcement of the Act Partially Amending the Local Tax Act, etc. for the Improvement of the Tax System in Response to the Current Severe Economic Conditions and Employment Situation (Act No. 83 of 2011) to the day preceding the date of enforcement of the provisions listed in Article 1, item (xiii) of the Supplementary Provisions, the provisions then in force continue to govern.

③For city planning tax imposed on houses prescribed in Article 15, paragraph (42) of the Supplementary Provisions of the Former Act that are newly acquired during the period from the date of enforcement of the Act Partially Amending the Act on Special Measures concerning Urban Reconstruction, etc. (Act No. 39 of 2014) through March 31, 2016, the provisions then in force continue to govern.

④With regard to the application of the provisions of Article 15-2, paragraph (2) of the Supplementary Provisions of the New Act to city planning tax for fiscal 2016 imposed on fixed assets prescribed in that paragraph that the 2015 new company uses directly for its principal business, the phrase "passenger railway company" in that paragraph is deemed to be replaced with "passenger railway company or the new company prescribed in Article 2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Passenger Railway Companies and Japan Freight Railway Company (Act No. 36 of 2015)".

⑤The tax base of city planning tax imposed on fixed assets that the 2015 new company owns, or borrows pursuant to the provisions of Article 13, paragraph (1), item (iii) or item (vi) of the Act on the Japan Railway Construction, Transport and Technology Agency, Independent Administrative Agency, or uses pursuant to the provisions of Article 12, paragraph (2), item (ii) of the Act on the Japan Expressway Holding and Debt Repayment Agency, Independent Administrative Agency, or borrows from a corporation specified by Cabinet Order that leases railway facilities, being fixed assets specified by Cabinet Order that are used directly for its principal business, is, notwithstanding the provisions of Article 702, paragraph (1) of the New Act, limited to city planning tax for fiscal 2017 and fiscal 2018, an amount equivalent to three-fifths of the price that is to be the tax base of city planning tax on those fixed assets.

⑥With regard to the application of the provisions of Article 15-3 of the Supplementary Provisions of the New Act to city planning tax for fiscal 2016 imposed on fixed assets prescribed in that Article that the 2015 new company uses directly for its principal business, the phrase "passenger railway company" in that Article is deemed to be replaced with "passenger railway company, or the new company prescribed in Article 2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Passenger Railway Companies and Japan Freight Railway Company (Act No. 36 of 2015)".

⑦The provisions of Article 17-3 and Article 17-4 of the Supplementary Provisions of the New Act apply to city planning tax for fiscal years on or after fiscal 2017.

The provisions of Article 721, paragraph (4) and Article 722, paragraph (3) of the New Act apply to water utilization and land benefit tax, etc. for which the deadline for filing the remittance return prescribed in Article 721, paragraph (1) or Article 722, paragraph (2) of the New Act falls on or after the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions; in this case, the additional charge for failure to file prescribed in Article 721 of the Former Act (excluding that to which the provisions of paragraph (4) of that Article apply) or the substantial additional charge prescribed in Article 722 of the Former Act, relating to water utilization and land benefit tax, etc. for which that deadline fell before that date, is deemed to be the additional charge for failure to file, etc. prescribed in Article 721, paragraph (4) of the New Act.

The provisions of Article 733-18, paragraph (5) and Article 733-19, paragraph (3) of the New Act apply to non-statutory earmarked tax for which the deadline for filing the remittance return prescribed in Article 733-18, paragraph (1) or Article 733-19, paragraph (2) of the New Act falls on or after the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions; in this case, the additional charge for failure to file prescribed in Article 733-18 of the Former Act (excluding that to which the provisions of paragraph (5) of that Article apply) or the substantial additional charge prescribed in Article 733-19 of the Former Act, relating to non-statutory earmarked tax for which that deadline fell before that date, is deemed to be the additional charge for failure to file, etc. prescribed in Article 733-18, paragraph (5) of the New Act.

With regard to the application of penal provisions to acts committed before this Act (for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect, and to acts committed after this Act comes into effect concerning local taxes and special local corporation tax for which the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions and local taxes pertaining to the provisions of the Former Act that are to remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.

Beyond what is provided for in these Supplementary Provisions, transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.