The provisions of Article 23, paragraph (1) (limited to the part pertaining to items (iv) and (iv)-3) 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 prefectural inhabitant tax for business years ending on or after the date of enforcement of the provisions set forth in Article 1, item (vi) of the Supplementary Provisions and corporate prefectural inhabitant tax for consolidated business years ending on or after that date, and the provisions then in force continue to govern corporate prefectural inhabitant tax for business years that ended before that date and corporate prefectural inhabitant tax for consolidated business years that ended before that date.

①The provisions of the Local Tax Act after the amendment by the provisions set forth in Article 1, item (ix) of the Supplementary Provisions that relate to individual prefectural inhabitant tax apply to individual prefectural inhabitant tax for fiscal 2021 and subsequent fiscal years, and the provisions then in force continue to govern individual prefectural inhabitant tax for fiscal years through fiscal 2020.

②The provisions of the Local Tax Act after the amendment by the provisions set forth in Article 1, item (vii) of the Supplementary Provisions (hereinafter referred to as the "April 2020 New Act") that relate to corporate prefectural inhabitant tax apply to corporate prefectural inhabitant tax for business years beginning on or after the date of enforcement of the provisions set forth in that item 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.

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 of the New Act (limited to the part of item (v) pertaining to corporate enterprise tax) apply to corporate enterprise tax for business years beginning on or after the date of enforcement of the provisions set forth in Article 1, item (iii) of the Supplementary Provisions, and the provisions then in force continue to govern corporate enterprise tax for business years that began before that date.

④With regard to the application of the provisions of Article 72-26, paragraph (8) and Article 72-40, paragraph (1) of the New Act to a foreign corporation that had a former permanent establishment prescribed in Article 21, paragraph (2) of the Supplementary Provisions of the Income Tax Act Amendment Act or a foreign corporation that did not have a former permanent establishment prescribed in that paragraph, 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, the phrase "the proviso to Article 144-3, paragraph (1)" in Article 72-26, paragraph (8) of the New Act is deemed to be replaced with "the proviso to Article 144-3, paragraph (1) of the Corporation Tax Act after the amendment by the provisions of Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018) as applied with terms replaced pursuant to the provisions of Article 21, paragraph (2) of the Supplementary Provisions of that Act (referred to in Article 72-40, paragraph (1), item (ii) as the "New Corporation Tax Act after replacement")", the phrase "that Act" with "the Corporation Tax Act", and the phrase "Article 144-6, paragraph (1)" in Article 72-40, paragraph (1), item (ii) of the New Act with "Article 144-6, paragraph (1) of the New Corporation Tax Act after replacement".

⑤In addition to what is provided for in the preceding two paragraphs, matters necessary for the application of the provisions concerning corporate enterprise tax in the case where the provisions of Article 72 of the New Act (limited to the part of item (v) pertaining to corporate enterprise tax) apply pursuant to the provisions of paragraph (2), 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.

⑥The provisions of Article 72 of the New Act (limited to the part of item (v) pertaining to individual enterprise tax) apply to individual enterprise tax for fiscal 2020 and subsequent fiscal years, and the provisions then in force continue to govern individual enterprise tax for fiscal years through fiscal 2019.

⑦In the case where the provisions of Article 72 (limited to the part relating to individual enterprise tax in item (v)) of the New Act apply pursuant to the preceding paragraph, for the purpose of applying the provisions of Article 72-2, paragraph (6) of the New Act to an individual who has no principal office or place of business in the area where the Local Tax Act applies and who had a former permanent establishment on the day before the date of enforcement of the provisions listed in Article 1, item (iii) of the Supplementary Provisions (limited to one who did not have anything falling under a permanent establishment prescribed in Article 72, item (v) of the New Act), the phrase "an individual who has no principal office or place of business in the area where this Act applies" in that paragraph is deemed to be replaced with "an individual who, on the day before the date of enforcement of the provisions listed in Article 1, item (iii) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 3 of 2018; hereinafter in this paragraph referred to as the "Local Tax Act, etc. Amendment Act"), had a former permanent establishment (meaning a permanent establishment prescribed in Article 72, item (v) prior to amendment by the provisions of Article 1 of the Local Tax Act, etc. Amendment Act; the same applies hereinafter in this paragraph) and has no principal office or place of business in the area where this Act applies (limited to one who did not have anything falling under a permanent establishment)", and the phrase "permanent establishment" is deemed to be replaced with "former permanent establishment".

⑧In addition to what is provided for in the preceding paragraph, matters necessary for the application of the provisions concerning individual enterprise tax in the case where the provisions of Article 72 (limited to the part relating to individual enterprise tax in item (v)) of the New Act apply pursuant to the provisions of paragraph (6) are specified by Cabinet Order.

⑨If a corporation that, in the business year that includes the day before the day on which the first business year beginning on or after the Effective Date (hereinafter in this paragraph referred to as the "first business year") begins, was conducting specified gas supply business (meaning gas supply business other than the general gas pipeline business prescribed in Article 2, paragraph (5) of the Gas Business Act (Act No. 51 of 1954) and the specified gas pipeline business prescribed in paragraph (7) of that Article; hereinafter in this paragraph referred to as "specified gas supply business") (excluding a gas producer prescribed in paragraph (10) of that Article and a former general gas deemed gas retailer prescribed in Article 22, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Electricity Business Act, etc., and Other Matters (Act No. 47 of 2015) (limited to one that is subject to the obligation under that paragraph)) has the income of each business year that is the tax base of enterprise tax relating to its specified gas supply business calculated, pursuant to Article 72-23, paragraph (1) of the New Act, according to the example of the calculation of the individual income amount of that corporation (meaning the individual income amount prescribed in Article 81-18, paragraph (1) of the Corporation Tax Act; the same applies hereinafter in this paragraph) relating to the income that is the tax base of corporation tax of that corporation for each business year or the consolidated income that is the tax base of corporation tax for each consolidated business year including the last day of each business year, that corporation is deemed to have calculated, for each business year beginning within 10 years before the first day of the first business year of that corporation, the income of each business year that is the tax base of enterprise tax relating to specified gas supply business, pursuant to Article 72-23, paragraph (1) of the Former Act, according to the example of the calculation of the individual income amount of that corporation relating to the income that is the tax base of corporation tax of that corporation for each business year or the consolidated income that is the tax base of corporation tax for each consolidated business year including the last day of each business year.

⑩The provisions of Article 72-23, paragraph (3) of the New Act (limited to the part relating to items (ii) and (iv)) apply to social insurance medical care prescribed in that paragraph provided on or after the Effective Date, and with regard to social insurance medical care prescribed in Article 72-23, paragraph (3) of the Former Act provided before the Effective Date, the provisions then in force continue to govern.

⑪With regard to the signature and seal under Article 72-35, paragraphs (1) through (3) of the Former Act on the returns of a corporation under Article 72-25, Article 72-28 or Article 72-29 of the Former Act for business years ending before the Effective Date (excluding those submitted on or after April 1, 2021), the returns of a corporation under Article 72-26 of the Former Act for which the obligation of filing and payment arose pursuant to paragraph (1) of that Article before the Effective Date, and the amended returns under Article 72-33, paragraph (2) or (3) of the Former Act relating to those returns that the corporation submitted before the Effective Date, the provisions then in force continue to govern.

⑫The provisions of Article 72-45-2, paragraphs (2) and (3) of the New Act apply to delinquency charges relating to corporate enterprise tax for which the deadline for filing the return referred to in paragraph (1) of that Article arrives on or after January 1, 2017.

The provisions of Article 72-4, paragraph (1) (limited to the part relating to item (iii)) of the 2019 New Act apply to corporate enterprise tax for business years beginning on or after the date of enforcement of the provisions listed in Article 1, item (iv) of the Supplementary Provisions, and with regard to corporate enterprise tax for business years that began before that date, the provisions then in force continue to govern.

①The provisions of Article 72-2, paragraph (4), Article 72-32 and Article 72-32-2 of the April 2020 New Act and Article 9, paragraph (23) of the Supplementary Provisions of the April 2020 New Act apply to corporate enterprise tax for business years beginning on or after the date of enforcement of the provisions listed in Article 1, item (vii) of the Supplementary Provisions, and with regard to corporate enterprise tax for business years that began before that date, the provisions then in force continue to govern.

②The provisions of Article 72-2-2, paragraph (8), Article 72-25, paragraphs (15) and (16), Article 72-26, paragraphs (10) and (11), Article 72-28, paragraph (2) and Article 72-29, paragraphs (2) and (4) of the April 2020 New Act apply to corporate enterprise tax for business years ending on or after the date of enforcement of the provisions listed in Article 1, item (vii) of the Supplementary Provisions, and with regard to corporate enterprise tax for business years that ended before that date, the provisions then in force continue to govern.

The provisions of Article 72-78, paragraph (4) of the April 2020 New Act and Articles 72-89-2 and 72-89-3, paragraph (1), first sentence of the April 2020 New Act as replaced pursuant to the provisions of Article 9-5, second sentence of the Supplementary Provisions of the April 2020 New Act apply to the case where the taxable period prescribed in Article 72-78, paragraph (3) of the Local Tax Act begins on or after the date of enforcement of the provisions listed in Article 1, item (vii) of the Supplementary Provisions, and with regard to the case where that taxable period began before that date, the provisions then in force continue to govern.