The provisions of the Local Tax Act after the amendment by the provisions set forth in Article 1, item (v) of the Supplementary Provisions that relate to individual municipal inhabitant tax apply to individual municipal inhabitant tax for fiscal 2019 and subsequent fiscal years, and the provisions then in force continue to govern individual municipal inhabitant tax for fiscal years through fiscal 2018.

①Except as otherwise provided, the provisions of the New Act relating to fixed assets tax apply to fixed assets tax for fiscal 2017 and subsequent fiscal years, and the provisions then in force continue to govern fixed assets tax for fiscal years through fiscal 2016.

②The provisions of Article 349-3, paragraphs (28) through (30) of the New Act apply to fixed assets tax for fiscal 2018 and subsequent fiscal years, and the provisions then in force continue to govern fixed assets tax for fiscal years through fiscal 2017.

③The provisions of Article 349-3-3, paragraph (1) of the New Act apply to fixed assets tax for fiscal 2017 and subsequent fiscal years imposed on land that had been used as the site of a house that was destroyed or damaged by an earthquake or other disaster prescribed in that paragraph (referred to as "earthquake or other disaster" in the following paragraph and paragraph (6)) that occurred on or after April 1, 2016, and the provisions then in force continue to govern fixed assets tax imposed on land that had been used as the site of a house destroyed or damaged by an earthquake or other disaster prescribed in Article 349-3-3, paragraph (1) of the Former Act that occurred before that date.

④The provisions of Article 349-3-4 of the New Act and Article 15-3-2 of the Supplementary Provisions of the New Act apply to fixed assets tax for fiscal 2017 and subsequent fiscal years imposed on depreciable assets prescribed in Article 349-3-4 of the New Act relating to an earthquake or other disaster that occurred on or after April 1, 2016.

⑤The provisions of Article 352, paragraphs (2) and (3) of the New Act apply to fixed assets tax for fiscal 2018 and subsequent fiscal years imposed on a high-rise residential building prescribed in paragraph (2) of that Article that is newly constructed on or after January 2, 2017 (excluding one having an exclusively-owned area used for residence by a person with whom the first sales contract was concluded before the Effective Date), and the provisions then in force continue to govern fixed assets tax imposed on a building held in unit ownership prescribed in Article 341, item (xii) of the Local Tax Act (hereinafter referred to in this paragraph as a "building held in unit ownership") that was newly constructed before January 2, 2017 and on a building held in unit ownership newly constructed on or after that date (limited to one having an exclusively-owned area used for residence by a person with whom the first sales contract was concluded before the Effective Date).

⑥The provisions of Article 352-3 of the New Act and Article 15-11 of the Supplementary Provisions of the New Act apply to fixed assets tax for fiscal 2017 and subsequent fiscal years imposed on a house prescribed in Article 352-3 of the New Act relating to an earthquake or other disaster that occurred on or after April 1, 2016.

⑦With regard to fixed assets tax imposed on equipment prescribed in Article 15, paragraph (11) of the Supplementary Provisions of the Former Act that is newly acquired 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) through March 31, 2017, the provisions then in force continue to govern.

⑧With regard to fixed assets tax imposed on a vehicle displaying conformity with standards prescribed in Article 15, paragraph (27) of the Supplementary Provisions of the Former Act that is acquired during the period from April 1, 2014 through September 30, 2016, the provisions then in force continue to govern.

⑨With regard to fixed assets tax imposed on an agreed warehouse prescribed in Article 15, paragraph (36) of the Supplementary Provisions of the Former Act pertaining to a management agreement prescribed in that paragraph that is concluded during the period from April 1, 2013 through March 31, 2017, the provisions then in force continue to govern.

⑩With regard to fixed assets tax imposed on equipment prescribed in Article 15, paragraph (39) of the Supplementary Provisions of the Former Act that is acquired during the period from the date of enforcement of the Act Partially Amending the Flood Control Act, etc. (Act No. 22 of 2015) through March 31, 2017, the provisions then in force continue to govern.

⑪With regard to fixed assets tax imposed on devices prescribed in Article 15, paragraph (40) of the Supplementary Provisions of the Former Act that are newly acquired during the period from April 1, 2014 through March 31, 2017, the provisions then in force continue to govern.

⑫With regard to fixed assets tax imposed on machinery and equipment that fall under the equipment for improving management capability, etc. prescribed in Article 15, paragraph (46) of the Supplementary Provisions of the Former Act and that small and medium-sized business operators, etc. prescribed in that paragraph (hereinafter referred to in this paragraph as "small and medium-sized business operators, etc.") acquired (meaning the acquisition prescribed in that paragraph; the same applies hereinafter in this paragraph) during the period from the date of enforcement of the Act Partially Amending the Act on Promotion of New Business Activities of Small and Medium-sized Enterprises (Act No. 58 of 2016) through March 31, 2017 (hereinafter referred to in this paragraph as the "former application period") (including, where small and medium-sized business operators, etc. took delivery during the former application period by a lease transaction of machinery and equipment that fall under the equipment for improving management capability, etc. prescribed in that paragraph and that were acquired during the former application period by a person who conducts a business of delivering and allowing the use of machinery and equipment under a contract pertaining to a lease transaction prescribed in that paragraph (hereinafter referred to in this paragraph as a "lease transaction"), that machinery and equipment), the provisions then in force continue to govern.

⑬With regard to the application of the provisions of the entry for Article 15, paragraphs (13), (19), (22), (23), (26), (42), (44) and (45), Article 15-2, paragraph (2) and Article 15-3 in the table in Article 17-2, paragraph (5) of the Supplementary Provisions of the New Act, and the entry for Article 15, paragraphs (13), (19), (22), (23), (26), (42), (44) and (45), Article 15-2, paragraph (2) and Article 15-3 in the table in paragraph (6) of that Article, during the period from the Effective Date through the day before the date of enforcement of the provisions set forth in Article 1, item (viii) of the Supplementary Provisions, the phrase "(42), (44) and (45)" in those provisions is deemed to be replaced with "(42) and (44)".

①Except as otherwise provided, the provisions of the New Act relating to light motor vehicle tax apply to light motor vehicle tax for fiscal 2017 and subsequent fiscal years, and the provisions then in force continue to govern light motor vehicle tax for fiscal years through fiscal 2016.

②A mayor of a municipality may, where the mayor comes to know, after the due date for payment under Article 445, paragraph (2) of the Local Tax Act (or, where the due date for payment was extended, that extended due date for payment), that there is a shortfall in the amount of light motor vehicle tax to be paid (limited to that for fiscal 2016 or an earlier fiscal year) and the cause of that fact lies with a person other than the owner of the light motor vehicle with three or more wheels pertaining to that shortfall (hereinafter referred to in this paragraph and the following paragraph as a "third party"), give that third party (including a person having a special relationship specified by Cabinet Order with that third party; the same applies hereinafter in this paragraph and the following paragraph) an opportunity to offer to pay the light motor vehicle tax pertaining to that shortfall, before giving the notification under Article 13, paragraph (1) of that Act, and when the third party given the opportunity to make that offer has made it, the provisions concerning light motor vehicle tax (excluding the provisions of Articles 447 through 449 of that Act) apply as if that third party were the owner, as of the assessment date, of the light motor vehicle with three or more wheels pertaining to that shortfall.

③A third party who has made the offer under the provisions of the preceding paragraph may not withdraw that offer.

④In addition to what is provided for in the preceding two paragraphs, matters necessary for the application of the provisions concerning light motor vehicle tax in the case where those provisions apply are specified by Cabinet Order.

①Except as otherwise provided, the provisions of the New Act relating to city planning tax apply to city planning tax for fiscal 2017 and subsequent fiscal years, and the provisions then in force continue to govern city planning tax for fiscal years through fiscal 2016.

②The provisions of Article 702-4-2 of the New Act apply to city planning tax for fiscal 2017 and subsequent fiscal years imposed on a house prescribed in that Article relating to an earthquake or other disaster prescribed in that Article that occurred on or after April 1, 2016.

③With regard to city planning tax imposed on an agreed warehouse prescribed in Article 15, paragraph (36) of the Supplementary Provisions of the Former Act pertaining to a management agreement prescribed in that paragraph that is concluded during the period from April 1, 2013 through March 31, 2017, the provisions then in force continue to govern.

The provisions of Article 703-4 of the 2018 New Act and Article 38 and Article 38-2 of the Supplementary Provisions of the 2018 New Act apply to national health insurance tax for fiscal 2018 and subsequent fiscal years, and the provisions then in force continue to govern national health insurance tax for fiscal years through fiscal 2017.

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 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.