①Except as otherwise provided, the provisions of the New Act relating to individual prefectural inhabitant tax apply from individual prefectural inhabitant tax for fiscal year 2020, and the provisions then in force continue to govern individual prefectural inhabitant tax up to fiscal year 2019.

②The provisions of Article 23, paragraph (1) (limited to the part relating to items (xi) and (xii)), Article 24-5, paragraph (1) (limited to the part relating to item (ii)), Article 34, Article 37 (limited to the part relating to item (i)) and Article 45-2, paragraph (1) of the New Act, and Article 4, paragraph (7) (limited to the part relating to item (i)), Article 4-2, paragraph (7) (limited to the part relating to item (i)), Article 33-2, paragraph (3) (limited to the part relating to item (i)), Article 33-3, paragraph (3) (limited to the part relating to item (i)), Article 34, paragraph (3) (limited to the part relating to item (i)), Article 35, paragraph (4) (limited to the part relating to item (i)), Article 35-2, paragraph (4) (limited to the part relating to item (i)) and Article 35-4, paragraph (2) (limited to the part relating to item (i)) of the Supplementary Provisions of the New Act apply from individual prefectural inhabitant tax for fiscal year 2021, and the provisions then in force continue to govern individual prefectural inhabitant tax up to fiscal year 2020.

③With regard to the application of the provisions of Article 45-2, paragraph (1) of the New Act to the submission of returns concerning individual prefectural inhabitant tax for fiscal year 2021, the phrase "amount of earthquake insurance premium deduction" in the proviso to that paragraph is deemed to be replaced with "amount of earthquake insurance premium deduction or amount of single parent deduction (excluding that relating to a person set forth in Article 24, paragraph (1), item (i) who is a widow prescribed in Article 23, paragraph (1), item (xi) of the Local Tax Act prior to amendment by Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 5 of 2020) (hereinafter referred to as the "Former Local Tax Act" in this paragraph) (limited to one falling under Article 34, paragraph (3) of the Former Local Tax Act) or a widower prescribed in Article 23, paragraph (1), item (xii) of the Former Local Tax Act)", and the phrase "that Act" is deemed to be replaced with "the Income Tax Act".

④The provisions of Article 45-3-2, paragraph (1) of the New Act apply to the returns prescribed in that paragraph and paragraph (2) of that Article that are submitted for the salary prescribed in Article 45-3-2, paragraph (1) of the New Act that is to be received on or after the Effective Date.

⑤The provisions of Article 45-3-3, paragraph (1) of the New Act apply to the returns prescribed in Article 45-3-3, paragraph (1) of the New Act that are submitted for the public pension, etc. prescribed in Article 203-6, paragraph (1) of the Income Tax Act (Act No. 33 of 1965) (excluding that to which Article 203-7 of that Act applies) that is to be received on or after the Effective Date.

⑥Except 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 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.

⑦With regard to the application of the provisions of Article 23, paragraph (1), item (iv) (limited to the part relating to the provisions of Article 42-12-6 of the Former Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) and Article 8, paragraph (15) of the Supplementary Provisions (limited to the part relating to the provisions of Article 23, paragraph (1), item (iv)) of the Local Tax Act prior to amendment by Article 1 (hereinafter referred to as the "Former Act") in the case where Article 42-12-6, paragraph (2) of the Act on Special Measures Concerning Taxation prior to amendment by Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; hereinafter referred to as the "Income Tax Act Amendment Act") (Act No. 26 of 1957; hereinafter referred to as the "Former Act on Special Measures Concerning Taxation" in this Article and Article 12 of the Supplementary Provisions) is applied to innovative information industry utilization equipment prescribed in paragraph (1) of that Article, to which the provisions then in force continue to govern pursuant to the provisions of Article 84 of the Supplementary Provisions of the Income Tax Act Amendment Act, the provisions then in force continue to govern.

⑧With regard to the application of the provisions of Article 23, paragraph (1), item (iv)-3 of the Former Act (limited to the part relating to the provisions of Article 68-15-7 of the Former Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) and Article 8, paragraph (16) of the Supplementary Provisions of the Former Act (limited to the part relating to the provisions of Article 23, paragraph (1), item (iv)-3 of the Former Act) in the case where Article 68-15-7, paragraph (2) of the Former Act on Special Measures Concerning Taxation is applied to innovative information industry utilization equipment prescribed in paragraph (1) of that Article, to which the provisions then in force continue to govern pursuant to the provisions of Article 98 of the Supplementary Provisions of the Income Tax Act Amendment Act, the provisions then in force continue to govern.

⑨The provisions of Article 23, paragraph (1), item (iv) of the New Act (limited to the part relating to the provisions of Article 42-12-5-2 of the Act on Special Measures Concerning Taxation as amended by Article 15 of the Income Tax Act Amendment Act (hereinafter referred to as the "New Act on Special Measures Concerning Taxation" in the following paragraph and Article 12 of the Supplementary Provisions); the same applies hereinafter in this paragraph) and Article 8, paragraph (15) of the Supplementary Provisions of the New Act (limited to the part relating to the provisions of Article 23, paragraph (1), item (iv) 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 Article 1, item (viii) of the Supplementary Provisions.

⑩The provisions of Article 23, paragraph (1), item (iv)-3 of the New Act (limited to the part relating to the provisions of Article 68-15-6-2 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 relating to the provisions of Article 23, paragraph (1), item (iv)-3 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 Article 1, item (viii) of the Supplementary Provisions.

⑪The provisions of Article 8-2-2, paragraphs (1) and (3) of the Supplementary Provisions of the New Act (limited to the part relating to specified donations prescribed in paragraph (1) of that Article) apply to corporate prefectural inhabitant tax for business years ending on or after the Effective Date and corporate prefectural inhabitant tax for consolidated business years ending on or after the Effective Date, and the provisions then in force continue to govern corporate prefectural inhabitant tax for business years that ended before the Effective Date and corporate prefectural inhabitant tax for consolidated business years that ended before the Effective Date.

①The provisions of the Local Tax Act as amended by the provisions set forth in Article 1, item (vi) of the Supplementary Provisions relating to individual prefectural inhabitant tax apply from individual prefectural inhabitant tax for fiscal year 2024, and the provisions then in force continue to govern individual prefectural inhabitant tax up to fiscal year 2023.

②Except as otherwise provided, the provisions of the Local Tax Act as amended by the provisions set forth in Article 1, item (v) of the Supplementary Provisions (hereinafter referred to as the "2022 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 the provisions set forth in that item (hereinafter referred to as the "Item 5 Effective Date") (excluding a business year for which the consolidated parent corporation business year (meaning the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the 2022 Former Corporation Tax Act; the same applies hereinafter) of a consolidated subsidiary corporation prescribed in Article 2, item (xii)-7 of the Corporation Tax Act prior to amendment by the provisions of Article 3 of the Income Tax Act Amendment Act (limited to the amending provisions set forth in Article 1, item (v), (b) of the Supplementary Provisions of the Income Tax Act Amendment Act; the same applies in Article 7, paragraph (5) of the Supplementary Provisions; hereinafter referred to as the "2022 Former Corporation Tax Act" in this paragraph and the following paragraph) (hereinafter referred to as a "consolidated subsidiary corporation") began before the Item 5 Effective Date; referred to as a "business year beginning on or after the Item 5 Effective Date" in paragraphs (4) through (6)).

③Except as otherwise provided, with regard to corporate prefectural inhabitant tax for business years beginning before the Item 5 Effective Date (including business years for which the consolidated parent corporation business year of a consolidated subsidiary corporation began before the Item 5 Effective Date) and corporate prefectural inhabitant tax for consolidated business years beginning before the Item 5 Effective Date (meaning the consolidated business years prescribed in Article 15-2, paragraph (1) of the 2022 Former Corporation Tax Act; the same applies hereinafter) (including consolidated business years for which the consolidated parent corporation business year of a consolidated subsidiary corporation began before the Item 5 Effective Date), the provisions of the Local Tax Act prior to amendment by the provisions set forth in Article 1, item (v) of the Supplementary Provisions (hereinafter referred to as the "2022 Former Act") relating to corporate prefectural inhabitant tax remain in force.

④The provisions of Article 53, paragraphs (3), (5) and (6) of the 2022 New Act apply mutatis mutandis to the deduction, in a business year beginning on or after the item 5 effective date, of the deductible individually attributed adjustment amount prescribed in Article 53, paragraph (6) of the 2022 Former Act that is to remain in force pursuant to the provisions of the preceding paragraph. In this case, the necessary technical replacements of terms are specified by Cabinet Order.

⑤The provisions of Article 53, paragraphs (3), (5) and (6) of the 2022 New Act apply mutatis mutandis to the deduction, in a business year beginning on or after the item 5 effective date, of the deductible individually attributed tax amount prescribed in Article 53, paragraph (9) of the 2022 Former Act that is to remain in force pursuant to the provisions of paragraph (3). In this case, the necessary technical replacements of terms are specified by Cabinet Order.

⑥The provisions of Article 53, paragraphs (26), (28) and (29) of the 2022 New Act apply mutatis mutandis to the deduction, in a business year beginning on or after the item 5 effective date, of the deductible individually attributed refund tax amount prescribed in Article 53, paragraph (15) of the 2022 Former Act that is to remain in force pursuant to the provisions of paragraph (3). In this case, the necessary technical replacements of terms are specified by Cabinet Order.

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.

②In the case where, for a corporation that, in the business year including the day preceding the first day of the first business year beginning on or after the Effective Date (hereinafter referred to as the "first business year" in this paragraph), was conducting, within the electricity supply business, the retail electricity business, etc. prescribed in Article 72-2, paragraph (1), item (iii) of the New Act (hereinafter referred to as the "retail electricity business, etc." in this paragraph) or the power generation business, etc. prescribed in that item (hereinafter referred to as the "power generation business, etc." in this paragraph), the income of each business year that is the tax base of enterprise tax relating to the retail electricity business, etc. or the power generation business, etc. is calculated pursuant to Article 72-23, paragraph (1) of the New Act in accordance with the rules for calculating the individual income amount (meaning the individual income amount prescribed in Article 81-18, paragraph (1) of the Corporation Tax Act; the same applies hereinafter in this paragraph) of that corporation relating to the income that is the tax base of corporation tax for that business year of that corporation or the consolidated income that is the tax base of corporation tax for each consolidated business year that includes the last day of that business year, that corporation is deemed to have calculated, for each business year that began within 10 years before the first day of the first business year of that corporation, the income of that business year that is the tax base of enterprise tax relating to the retail electricity business, etc. or the power generation business, etc. pursuant to Article 72-23, paragraph (1) of the Former Act in accordance with the rules for calculating the individual income amount of that corporation relating to the income that is the tax base of corporation tax for that business year of that corporation or the consolidated income that is the tax base of corporation tax for each consolidated business year that includes the last day of that business year.

③The provisions of Article 9-2-2, paragraph (1) of the Supplementary Provisions of the New Act (limited to the part relating to specified donations prescribed in that paragraph) apply to corporate enterprise tax for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporate enterprise tax for business years that ended before the Effective Date.