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 prefectural inhabitant tax apply to individual prefectural inhabitant tax for fiscal 2019 and subsequent fiscal years, and the provisions then in force continue to govern individual prefectural inhabitant tax for fiscal years through fiscal 2018.

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 72-26, paragraph (7) of the New Act apply to corporate enterprise tax for which the obligation of filing and payment arises under the provisions of Article 72-26, paragraph (1) of the New Act on or after the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions.

③The provisions of Article 72-43, paragraph (4) of the New Act apply to a share exchange, etc. prescribed in that paragraph that takes place on or after the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions, and the provisions then in force continue to govern a share exchange that took place before that date.

④The provisions of Article 72-44, paragraph (4) and Article 72-45, paragraph (3) of the New Act apply to delinquency charges pertaining to corporate enterprise tax for which the due date for payment of corporate enterprise tax prescribed in Article 72-44, paragraph (2) of the New Act arrives on or after January 1, 2017.

⑤The provisions of Article 72-48 of the New Act apply to corporate enterprise tax for business years ending on or after the date of enforcement of the provisions set forth in Article 1, item (i) of the Supplementary Provisions, and the provisions then in force continue to govern corporate enterprise tax for business years that ended before that date.

⑥The provisions of Article 9, paragraph (18) and Article 9-2-2, paragraph (2) of the Supplementary Provisions of the New Act apply to corporate enterprise tax pertaining to an amended return under the provisions of Article 72-33, paragraph (2) or (3) of the New Act or a written request for reassessment under the provisions of Article 20-9-3, paragraph (3) of the New Act that a corporation files on or after the Effective Date, or corporate enterprise tax for business years pertaining to a reassessment made on or after the Effective Date under the provisions of Article 72-39, Article 72-41 or Article 72-41-2 of the New Act (excluding those pertaining to a written request for reassessment under the provisions of Article 20-9-3 of the Former Act filed before the Effective Date), and the provisions then in force continue to govern corporate enterprise tax pertaining to an amended return under the provisions of Article 72-33, paragraph (2) or (3) of the Former Act or a written request for reassessment under the provisions of Article 20-9-3 of the Former Act that a corporation filed before the Effective Date, or corporate enterprise tax for business years pertaining to a reassessment made before the Effective Date under the provisions of Article 72-39, Article 72-41 or Article 72-41-2 of the Former Act.

⑦With regard to the application of the provisions of Article 9-3 of the Supplementary Provisions of the Former Act to corporate enterprise tax for business years that ended before the date of enforcement of the provisions set forth in Article 1, item (i) of the Supplementary Provisions, the provisions then in force continue to govern.

⑧The provisions of Article 72-57-2, paragraph (1) of the New Act apply to cases where the application under that paragraph is made on or after the date of enforcement of the provisions set forth in Article 1, item (iii) of the Supplementary Provisions.

⑨The provisions of Article 72-57-3, paragraphs (1) through (3) of the New Act apply to cases where the petition under Article 72-57-2, paragraph (1) of the New Act is made on or after the date of enforcement of the provisions set forth in Article 1, item (iii) of the Supplementary Provisions.

The provisions of Article 72-48, paragraph (9) of the Local Tax Act after the amendment by the provisions set forth in Article 1, item (vi) of the Supplementary Provisions apply to corporate enterprise tax for business years ending on or after the date of enforcement of the provisions set forth in that item, and the provisions then in force continue to govern corporate enterprise tax for business years that ended before that date.

①Except as otherwise specially provided, the provisions of the New Act concerning real property acquisition tax apply to real property acquisition tax to be imposed on acquisitions of real property on or after the Effective Date, and for real property acquisition tax imposed on acquisitions of real property before the Effective Date, the provisions then in force continue to govern.

②During the period within one year from the Effective Date until the Prefectural Ordinances prescribed in Article 73-14, paragraphs (11) through (13) of the New Act are enacted and enforced, with regard to the application of those provisions, the phrase "a ratio specified by Prefectural Ordinance within the range of one-third or more and two-thirds or less, taking one-half into consideration" in those provisions is deemed to be replaced with "one-half".

③With regard to real property acquisition tax imposed on the acquisition of real property in the case where real property is acquired on or after the Effective Date upon receiving a loan of fishery modernization funds specified by Cabinet Order prescribed in Article 11, paragraph (11) of the Supplementary Provisions of the Former Act (limited to a loan for which the application was accepted before the Effective Date), the provisions then in force continue to govern.

The provisions of Article 73-2, paragraphs (5) and (6) of the 2018 New Act apply to real property acquisition tax to be imposed on the acquisition, on or after the date of enforcement of the provisions set forth in Article 1, item (iv) of the Supplementary Provisions, of the exclusively-owned and common areas (meaning exclusively-owned areas and common elements; the same applies hereinafter in this Article) of a high-rise residential building prescribed in Article 73-2, paragraph (5) of the 2018 New Act that is newly constructed on or after April 1, 2017 (including an attached building that is treated, pursuant to Article 4, paragraph (2) of the Act on Building Unit Ownership (Act No. 69 of 1962), as a common element prescribed in Article 2, paragraph (4) of that Act (hereinafter referred to in this Article as a "common element"); excluding one having an exclusively-owned area (meaning an exclusively-owned area prescribed in Article 2, paragraph (3) of the Act on Building Unit Ownership; the same applies hereinafter in this Article and Article 17, paragraph (5) of the Supplementary Provisions) used for residence by a person with whom the first sales contract was concluded before that date), and the provisions then in force continue to govern real property acquisition tax imposed on the acquisition of the exclusively-owned and common areas of a building of a single structure prescribed in Article 73-2, paragraph (4) of the Former Act that was newly constructed before April 1, 2017 (including an attached building that is treated as a common element pursuant to Article 4, paragraph (2) of the Act on Building Unit Ownership; hereinafter referred to in this Article as a "specified building"), on the acquisition of the exclusively-owned and common areas of a specified building 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 that date), and on the acquisition, before the date of enforcement of the provisions set forth in Article 1, item (iv) of the Supplementary Provisions, of the exclusively-owned and common areas of a specified building newly constructed on or after that date (excluding one having an exclusively-owned area used for residence by a person with whom the first sales contract was concluded before that date).

①Except as otherwise provided, 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.

②A prefectural governor may, where the governor comes to know, after the due date for payment under Article 122, paragraph (1) 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 automobile acquisition tax to be paid (limited to that on the acquisition of a motor vehicle before the Effective Date) and the cause of that fact lies with a person other than the acquirer of the motor vehicle 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 automobile acquisition tax pertaining to that shortfall, before giving the notice under Article 129, paragraph (4) of that Act, and when the third party given the opportunity to make that offer has made it, the provisions of Article 129, paragraph (2) of that Act and other provisions concerning automobile acquisition tax (excluding the provisions of Article 132 and Article 133 of that Act) apply as if that third party were the acquirer of the motor vehicle who is to file the return prescribed in Article 129, paragraph (1) of that Act for the motor vehicle pertaining to that shortfall.

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

④With regard to the application of the provisions of Article 130, paragraph (2) of the Local Tax Act in the case where the provisions of paragraph (2) apply, the phrase "Article 122, paragraph (1)" in Article 130, paragraph (2) of that Act is deemed to be replaced with "that paragraph", the phrase "this Section" with "this paragraph", and the phrase "the period until the due date for payment or that due date for payment" with "the due date for payment".

⑤In addition to what is provided for in the preceding three paragraphs, matters necessary for the application of the provisions concerning automobile acquisition tax in the case where those provisions apply are specified by Cabinet Order.

The provisions of the 2018 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 date of enforcement of the provisions set forth in Article 1, item (iv) of the Supplementary Provisions, and the provisions then in force continue to govern automobile acquisition tax imposed on the acquisition of a motor vehicle before that date.

The provisions of Article 12-2-7, paragraphs (5) through (7) of the Supplementary Provisions of the New Act apply to light oil delivery tax to be imposed on the transfer of light oil on or after the Effective Date, and the provisions then in force continue to govern light oil delivery tax imposed on the transfer of light oil before the Effective Date.