①The provisions of Article 45-2, paragraph (1) of the Local Tax Act after the amendment by the provisions of Article 1 (hereinafter referred to as the "New Act") 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.

②Except 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 date of enforcement of this Act (hereinafter referred to as 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.

③The provisions of Article 23, paragraph (1) of the New Act (limited to the part of item (iv) pertaining to the provisions of Article 42-12-6 of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) as amended by the provisions of Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018; hereinafter referred to as the "Income Tax Act Amendment Act") (hereinafter referred to in this Article and Article 17 of the Supplementary Provisions as the "New Act on Special Measures Concerning Taxation"); the same applies hereinafter in this paragraph) and Article 8, paragraph (15) of the Supplementary Provisions of the New Act (limited to the part pertaining to the provisions of Article 23, paragraph (1) 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 item (xii) of the preceding Article, and the provisions then in force continue to govern corporate prefectural inhabitant tax for business years that ended before that date.

④The provisions of Article 23, paragraph (1) of the New Act (limited to the part of item (iv)-3 pertaining to the provisions of Article 68-15-7 of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) and Article 8, paragraph (16) of the Supplementary Provisions of the New Act (limited to the part pertaining to the provisions of Article 23, paragraph (1) of the New Act) apply to corporate prefectural inhabitant tax for consolidated business years ending on or after the date of enforcement of the provisions set forth in item (xii) of the preceding Article, and the provisions then in force continue to govern corporate prefectural inhabitant tax for consolidated business years that ended before that date.

⑤With regard to the application of the provisions of Article 23, paragraph (1), item (iv) of the New Act (including where applied with replacement of terms pursuant to the provisions of Article 8, paragraph (1) of the Supplementary Provisions of the New Act as replaced pursuant to paragraph (2) of that Article) and Article 23, paragraph (1), item (iv)-3 of the New Act during the period from the Effective Date through the day before the date of enforcement of the provisions set forth in item (xii) of the preceding Article, the phrase "Article 42-12-5, Article 42-12-6 (excluding paragraphs (1), (3), (4) and (7))" in Article 23, paragraph (1), item (iv), (a) of the New Act is deemed to be replaced with "Article 42-12-5", the phrase ", Article 42-12-5 and Article 42-12-6 (excluding paragraphs (1), (3), (4) and (7))" in (b) of that item with "and Article 42-12-5", the phrase "Article 68-15-6, Article 68-15-7" in Article 23, paragraph (1), item (iv)-3 of the New Act with "Article 68-15-6", and the phrase "Article 42-12-6" in Article 8, paragraph (2) of the Supplementary Provisions of the New Act with "Article 42-12-5".

⑥The provisions of Article 23, paragraph (1) of the New Act (limited to the part pertaining to item (xviii)) apply to corporate prefectural inhabitant tax for business years beginning on or after the date of enforcement of the provisions set forth in item (iii) of the preceding Article and corporate prefectural inhabitant tax for consolidated business years beginning on or after that date, and the provisions then in force continue to govern corporate prefectural inhabitant tax for business years that began before that date and corporate prefectural inhabitant tax for consolidated business years that began before that date.

⑦With regard to the application of the provisions of Article 24, paragraph (3) of the New Act to a foreign corporation that had a former permanent establishment (meaning a foreign corporation prescribed in Article 23, paragraph (1), item (iii), (b) of the Local Tax Act that had a former permanent establishment (meaning the permanent establishment prescribed in Article 23, paragraph (1), item (xviii) of the Local Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act")) on the day before the date of enforcement of the provisions set forth in item (iii) of the preceding Article (limited to one that did not have a permanent establishment falling under the permanent establishment prescribed in Article 23, paragraph (1), item (xviii) of the New Act)) in the case where the provisions of Article 23, paragraph (1) of the New Act (limited to the part pertaining to item (xviii)) apply pursuant to the provisions of the preceding paragraph, the phrase "foreign corporation" in Article 24, paragraph (3) of the New Act is deemed to be replaced with "foreign corporation that had a former permanent establishment prescribed in Article 2, paragraph (7) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 3 of 2018)", and the phrase "permanent establishment" with "permanent establishment prescribed in Article 23, paragraph (1), item (xviii) of the Local Tax Act prior to amendment by the provisions of Article 1 of that Act".

⑨In addition to what is provided for in the preceding two paragraphs, matters necessary for the application of the provisions concerning corporate prefectural inhabitant tax in the case where the provisions of Article 23, paragraph (1) of the New Act (limited to the part pertaining to item (xviii)) apply pursuant to the provisions of paragraph (6), or in the case where the provisions of Article 2 of the New Corporation Tax Act (limited to the part pertaining to item (xii)-19) apply pursuant to the provisions of Article 21, paragraph (1) of the Supplementary Provisions of the Income Tax Act Amendment Act, are specified by Cabinet Order.

⑩The provisions of Article 53, paragraph (24) of the New Act apply to the amount to be deducted from the corporation tax levy amount pursuant to the provisions of that paragraph, relating to the credit-eligible amount equivalent to income tax, etc. prescribed in Article 53, paragraph (24) of the New Act relating to the amount subject to taxation, the partial amount subject to taxation or the financial subsidiary, etc. partial amount subject to taxation prescribed in Article 66-7, paragraph (4) of the New Act on Special Measures Concerning Taxation for a business year beginning on or after the Effective Date of a foreign affiliated company prescribed in Article 66-6, paragraph (2), item (i) of the New Act on Special Measures Concerning Taxation pertaining to a domestic corporation prescribed in Article 53, paragraph (24) of the New Act, or relating to the individual credit-eligible amount equivalent to income tax, etc. prescribed in Article 53, paragraph (24) of the New Act relating to the individual amount subject to taxation, the individual partial amount subject to taxation or the individual financial subsidiary, etc. partial amount subject to taxation prescribed in Article 68-91, paragraph (4) of the New Act on Special Measures Concerning Taxation.

⑪The provisions of Article 53, paragraph (25) of the New Act apply to the amount to be deducted from the corporation tax levy amount pursuant to the provisions of that paragraph, relating to the credit-eligible amount equivalent to income tax, etc. prescribed in Article 53, paragraph (25) of the New Act relating to the amount subject to taxation, the partial amount subject to taxation or the financial-related corporation partial amount subject to taxation prescribed in Article 66-9-3, paragraph (4) of the New Act on Special Measures Concerning Taxation for a business year beginning on or after the Effective Date of a foreign affiliated corporation prescribed in Article 66-9-2, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to a domestic corporation prescribed in Article 53, paragraph (25) of the New Act, or relating to the individual credit-eligible amount equivalent to income tax, etc. prescribed in Article 53, paragraph (25) of the New Act relating to the individual amount subject to taxation, the individual partial amount subject to taxation or the individual financial-related corporation partial amount subject to taxation prescribed in Article 68-93-3, paragraph (4) of the New Act on Special Measures Concerning Taxation.

⑫The provisions of Article 65, paragraphs (2), (3), (5) and (6) of the New Act apply to delinquency charges pertaining to corporate prefectural inhabitant tax for which the deadline for filing the return under paragraph (1) or (4) of that Article arrives on or after January 1, 2017.

①The provisions of Article 71-26, paragraph (1) of the Local Tax Act after the amendment by the provisions of Article 2 (hereinafter referred to as the "2019 New Act") apply to interest levy grants (meaning grants pertaining to prefectural inhabitant tax imposed on the amount of interest, etc. to be received set forth in Article 23, paragraph (1), item (xiv) of the Local Tax Act; the same applies hereinafter in this paragraph) to be distributed to municipalities in fiscal 2019 and subsequent fiscal years, and the provisions then in force continue to govern interest levy grants distributed to municipalities in fiscal years through fiscal 2018.

②The provisions of Article 71-47, paragraph (1) of the 2019 New Act apply to dividend levy grants (meaning grants pertaining to prefectural inhabitant tax imposed on the amount of specified dividends, etc. to be received set forth in Article 23, paragraph (1), item (xv) of the Local Tax Act; the same applies hereinafter in this paragraph) to be distributed to municipalities in fiscal 2019 and subsequent fiscal years, and the provisions then in force continue to govern dividend levy grants distributed to municipalities in fiscal years through fiscal 2018.

③The provisions of Article 71-67, paragraph (1) of the 2019 New Act apply to share transfer income levy grants (meaning grants pertaining to prefectural inhabitant tax imposed on the amount of capital gains from specified shares, etc. set forth in Article 23, paragraph (1), item (xvii) of the Local Tax Act; the same applies hereinafter in this paragraph) to be distributed to municipalities in fiscal 2019 and subsequent fiscal years, and the provisions then in force continue to govern share transfer income levy grants distributed to municipalities in fiscal years through fiscal 2018.