①The provisions of Article 72-76 and Article 734, paragraph (4) of the Local Tax Act as Amended in 2019 apply to the corporate enterprise tax grant for corporate enterprise tax paid to a prefecture on or after the date of enforcement of the provisions listed in Article 1, item (v)-4 of the Supplementary Provisions (meaning a grant for corporate enterprise tax that is to be distributed to municipalities pursuant to Article 72-76 or Article 734, paragraph (4) of the Local Tax Act as Amended in 2019; the same applies hereinafter in this paragraph through paragraph (3)). However, for fiscal 2019 only, the corporate enterprise tax grant is not to be distributed within that fiscal year but is to be added to the corporate enterprise tax grant to be distributed for fiscal 2020 and distributed together with it.

②With respect to the application of Article 72-76 and Article 734, paragraph (4) of the Local Tax Act as Amended in 2019 to the corporate enterprise tax grant for fiscal 2020, in Article 72-76 of the Local Tax Act as Amended in 2019, the words "the number of workers in each municipality based on the most recently published results of the establishment statistics, which are fundamental statistics prescribed in Article 2, paragraph (4) of the Statistics Act (Act No. 53 of 2007)" are deemed to be replaced with "the corporation tax levy amount of municipal inhabitant tax of each municipality", and in Article 734, paragraph (4) of the Local Tax Act as Amended in 2019, the words "the number of workers in each municipality and special ward based on the most recently published results of the establishment statistics, which are fundamental statistics prescribed in Article 2, paragraph (4) of the Statistics Act" are deemed to be replaced with "the corporation tax levy amount of municipal inhabitant tax of each municipality and the corporation tax levy amount of Tokyo inhabitant tax imposed by the Tokyo Metropolis pursuant to Article 734, paragraph (2) (limited to the part pertaining to item (ii)) among the taxes listed in Article 5, paragraph (2), item (i)".

③With respect to the application of Article 72-76 and Article 734, paragraph (4) of the Local Tax Act as Amended in 2019 to the corporate enterprise tax grant for fiscal 2021 and fiscal 2022, in Article 72-76 of the Local Tax Act as Amended in 2019, the words "the number of workers" are deemed to be replaced with "the number of workers and the corporation tax levy amount of municipal inhabitant tax", and in Article 734, paragraph (4) of the Local Tax Act as Amended in 2019, the words "the number of workers" are deemed to be replaced with "the number of workers and the corporation tax levy amount of municipal inhabitant tax and the corporation tax levy amount of Tokyo inhabitant tax imposed by the Tokyo Metropolis pursuant to Article 734, paragraph (2) (limited to the part pertaining to item (ii)) among the taxes listed in Article 5, paragraph (2), item (i)".

④The corporation tax levy amount of municipal inhabitant tax prescribed in Article 72-76 of the Local Tax Act as Amended in 2019 as deemed to be replaced pursuant to the preceding two paragraphs, and the corporation tax levy amount of municipal inhabitant tax and the corporation tax levy amount of Tokyo inhabitant tax prescribed in Article 734, paragraph (4) of the Local Tax Act as Amended in 2019 as deemed to be replaced pursuant to the preceding two paragraphs, are to be calculated as provided by Order of the Ministry of Internal Affairs and Communications.

⑤The provisions of Article 9, paragraph (10) of the Supplementary Provisions of the Local Tax Act, as amended by the provisions listed in Article 1, item (xv) of the Supplementary Provisions, apply to revenue pertaining to the supply of gas made by receiving wheeling service prescribed in Article 2, paragraph (4) of the Gas Business Act (Act No. 51 of 1954) as amended by Article 5 of the Act Partially Amending the Electricity Business Act, etc., and Other Matters (Act No. 47 of 2015; hereinafter in this paragraph referred to as the "Electricity Business Act, etc. Amendment Act") on or after the date of enforcement of the provisions listed in that item, and with regard to revenue pertaining to the large-volume supply prescribed in Article 2, paragraph (7) of the Gas Business Act made by receiving wheeling service prescribed in Article 2, paragraph (12) of the Gas Business Act prior to amendment by Article 5 of the Electricity Business Act, etc. Amendment Act, before that date, the provisions then in force continue to govern.

①Except as provided in the following paragraph, 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 the provisions then in force continue to govern real property acquisition tax imposed on the acquisition of real property before the Effective Date.

②The provisions of Article 73-14, paragraph (7) of the New Act apply to real property acquisition tax to be imposed on the acquisition of real property on or after the date of enforcement of the provisions listed in Article 1, item (xii) of the Supplementary Provisions, and with regard to real property acquisition tax imposed on the acquisition of real property before that date, the provisions then in force continue to govern.

The provisions of Article 74-23, paragraph (4) and Article 74-24, paragraph (3) of the New Act apply to prefectural tobacco tax for which the deadline for filing the return prescribed in Article 74-23, paragraph (1) or Article 74-24, 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 74-23 of the Former Act (excluding that to which Article 74-23, paragraph (4) of the Former Act applies) or the substantial additional charge prescribed in Article 74-24 of the Former Act, pertaining to prefectural 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 74-23, paragraph (4) of the New Act.

The provisions of Article 90, paragraph (4) and Article 91, paragraph (3) of the New Act apply to golf course use tax for which the deadline for filing the return prescribed in Article 90, paragraph (1) or Article 91, 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 90 of the Former Act (excluding that to which Article 90, paragraph (4) of the Former Act applies) or the substantial additional charge prescribed in Article 91 of the Former Act, pertaining to golf course use 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 90, paragraph (4) of the New Act.

①Except as provided in the following paragraph, 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.

②The provisions of Article 132, paragraph (4) and Article 133, paragraph (3) of the New Act apply to automobile acquisition tax for which the deadline for filing the return prescribed in Article 132, paragraph (1) or Article 133, 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 132 of the Former Act (excluding that to which Article 132, paragraph (4) of the Former Act applies) or the substantial additional charge prescribed in Article 133 of the Former Act, pertaining to automobile acquisition 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 132, paragraph (4) of the New Act.

With regard to automobile acquisition tax imposed on the acquisition of a motor vehicle before the date of enforcement of the provisions listed in Article 1, item (v)-4 of the Supplementary Provisions, the provisions then in force continue to govern.

The provisions of Article 144-47, paragraph (4) and Article 144-48, paragraph (3) of the New Act apply to light oil delivery tax for which the deadline for filing the return prescribed in Article 144-47, paragraph (1) or Article 144-48, 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 144-47 of the Former Act (excluding that to which Article 144-47, paragraph (4) of the Former Act applies) or the substantial additional charge prescribed in Article 144-48 of the Former Act, pertaining to light oil delivery 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 144-47, paragraph (4) of the New Act.

①The provisions of the New Act relating to automobile tax apply to automobile tax for fiscal 2016, and with regard to automobile tax for fiscal 2015 and earlier fiscal years, 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 Article 54, paragraph (5) of the Supplementary Provisions of the Former Act, pertaining to local government levies on automobile tax for fiscal 2014 and fiscal 2015 for which tax liability is exempted under Article 54, paragraph (3) of the Supplementary Provisions of the Former Act and for which the provisions then in force continue to govern pursuant to the preceding paragraph, the provisions then in force continue to govern.

①The provisions of the Local Tax Act, as amended by the provisions listed in Article 1, item (iii) of the Supplementary Provisions (referred to as the "2017 New Act" in Article 19-2, paragraph (1) of the Supplementary Provisions), relating to automobile tax apply to automobile tax for fiscal 2017 and subsequent fiscal years, and with regard to automobile tax for fiscal 2016 and earlier fiscal years, the provisions then in force continue to govern.

②With regard to the refund under Article 54, paragraph (4) of the Supplementary Provisions of the 2017 Former Act or the appropriation under Article 54, paragraph (5) of the Supplementary Provisions of the 2017 Former Act, pertaining to local government levies on automobile tax for fiscal 2015 and fiscal 2016 for which tax liability is exempted under Article 54, paragraph (3) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions listed in Article 1, item (iii) of the Supplementary Provisions (referred to as the "2017 Former Act" in Article 19-2, paragraph (2) of the Supplementary Provisions) and for which the provisions then in force continue to govern pursuant to the preceding paragraph, the provisions then in force continue to govern.

①The provisions of the Local Tax Act as Amended in 2019 relating to the environmental performance levy of automobile tax apply to the environmental performance levy of automobile tax imposed on motor vehicles acquired on or after the date of enforcement of the provisions listed in Article 1, item (v)-4 of the Supplementary Provisions.

②Where the date of enforcement of the provisions listed in Article 1, item (v)-4 of the Supplementary Provisions is before the date of enforcement of the Act Partially Amending the Air Pollution Control Act (Act No. 41 of 2015), with respect to the application of Article 149, paragraph (1) of the Local Tax Act as Amended in 2019 until the day preceding that date, the words "Article 2, paragraph (16)" in item (iii) of that paragraph are deemed to be replaced with "Article 2, paragraph (14)".

③The provisions of the Local Tax Act as Amended in 2019 relating to the type-based levy of automobile tax apply to the type-based levy of automobile tax imposed on a person whose tax liability arises, for fiscal 2019, on or after the date of enforcement of the provisions listed in Article 1, item (v)-4 of the Supplementary Provisions, and to the type-based levy of automobile tax for fiscal 2020 and subsequent fiscal years, and with regard to automobile tax up to fiscal 2019 imposed on a person whose tax liability arose before that date, the provisions then in force continue to govern.

④With respect to the application of Article 177-10, paragraph (4) of the Local Tax Act as Amended in 2019 to the type-based levy of automobile tax for fiscal 2019 imposed on a person whose tax liability arises on or after the date of enforcement of the provisions listed in Article 1, item (v)-4 of the Supplementary Provisions, the words ", this paragraph" in the proviso to that paragraph are deemed to be replaced with "this paragraph", and the word "when" is deemed to be replaced with "when, or when the previous owner is not subject to the automobile tax prescribed in the Local Tax Act prior to amendment by Article 2 of the Act Partially Amending the Local Tax Act, etc., and Other Matters (Act No. 13 of 2016) (hereinafter in this paragraph referred to as the "pre-2016-amendment Local Tax Act") on that motor vehicle under Article 146 of the pre-2016-amendment Local Tax Act or any other provision of laws and regulations".

⑤With regard to the refund under Article 54, paragraph (4) of the Supplementary Provisions of the Local Tax Act as It Stood Before October 2019 or the appropriation under Article 54, paragraph (5) of the Supplementary Provisions of the Local Tax Act as It Stood Before October 2019, pertaining to local government levies on automobile tax up to fiscal 2019 for which tax liability is exempted under Article 54, paragraph (3) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions listed in Article 1, item (v)-4 of the Supplementary Provisions (hereinafter referred to as the "Local Tax Act as It Stood Before October 2019") and for which the provisions then in force continue to govern pursuant to paragraph (3), the provisions then in force continue to govern.