①The provisions then in force continue to govern fixed assets tax imposed on assets eligible for the special measure prescribed in Article 64 of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions set forth in Article 1, item (iv) of the Supplementary Provisions (hereinafter referred to as "assets eligible for the special measure" in this paragraph) that a small and medium-sized business operator, etc. prescribed in Article 64 of the Supplementary Provisions of the Local Tax Act prior to that amendment (hereinafter referred to as a "small and medium-sized business operator, etc." in this paragraph) has acquired (meaning the acquisition prescribed in Article 64 of the Supplementary Provisions of the Local Tax Act prior to that amendment; the same applies hereinafter in this paragraph) during the period from April 1, 2021 to March 31, 2023 (hereinafter referred to as the "application period" in this paragraph) (including assets eligible for the special measure that a small and medium-sized business operator, etc. has taken delivery of during the application period under a lease transaction (meaning the lease transaction prescribed in Article 64 of the Supplementary Provisions of the Local Tax Act prior to that amendment; hereinafter referred to as a "lease transaction" in this paragraph), where those assets eligible for the special measure correspond to the advanced equipment, etc. prescribed in Article 64 of the Supplementary Provisions of the Local Tax Act prior to that amendment that was acquired during the application period by a person who carries on the business of delivering assets eligible for the special measure for use under a contract relating to the lease transaction).

②In the case where Article 64 of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions set forth in Article 1, item (iv) of the Supplementary Provisions, which is to continue to be governed by the provisions then in force pursuant to the provisions of the preceding paragraph, applies, the provisions then in force continue to govern the application of Articles 64-2 and 64-3 of the Supplementary Provisions of that Act.

①A municipality may, as provided by Municipal Ordinance, decide not to apply Article 18-3 of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of the New Act) and Article 25-3 of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to Article 27-4-2, paragraph (2) of the Supplementary Provisions of the New Act) with regard to fixed assets tax and city planning tax for each fiscal year from fiscal year 2021 to fiscal year 2023.

②In the case of the preceding paragraph, with regard to fixed assets tax for each of those fiscal years concerning building land, etc. listed in Article 18, paragraph (6), items (i) through (iii) of the Supplementary Provisions of the New Act that falls under the building land, etc. set forth in the left-hand column of the table in Article 18-3, paragraph (1) of the Supplementary Provisions of the New Act as of the assessment date for each fiscal year from fiscal year 2021 to fiscal year 2023 (excluding building land, etc. to which the provisions of the following paragraph apply) and that fell under the building land, etc. set forth in the right-hand column of that table as of the assessment date for the previous fiscal year of each of those fiscal years (hereinafter referred to as "change-of-use building land, etc." in this paragraph), the provisions of Article 17 of the Supplementary Provisions of the New Act and Article 18 of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of the New Act) apply by deeming that the change-of-use building land, etc. was, as of the assessment date for the previous fiscal year of each of those fiscal years, the building land, etc. set forth in the left-hand column of that table, respectively.

③In the case of paragraph (1), with regard to fixed assets tax for fiscal year 2021 in the case of fiscal 2021 building land, etc., for fiscal year 2022 in the case of fiscal 2022 building land, etc., and for fiscal year 2023 in the case of fiscal 2023 building land, etc. relating to those among building land, etc. listed in Article 18, paragraph (6), item (ii) of the Supplementary Provisions of the New Act that falls under the building land, etc. set forth in the left-hand column of the table in Article 18-3, paragraph (1) of the Supplementary Provisions of the New Act as of the assessment date for fiscal year 2021 (hereinafter referred to as "fiscal 2021 building land, etc." in this paragraph), building land, etc. listed in Article 18, paragraph (6), item (iii) of the Supplementary Provisions of the New Act that falls under the building land, etc. set forth in the left-hand column of that table as of the assessment date for fiscal year 2022 (hereinafter referred to as "fiscal 2022 building land, etc." in this paragraph), or building land, etc. listed in paragraph (6), item (iv) of that Article that falls under the building land, etc. set forth in the left-hand column of that table as of the assessment date for fiscal year 2023 (hereinafter referred to as "fiscal 2023 building land, etc." in this paragraph) whose similar land (meaning the similar land prescribed in Article 17, item (vii) of the Supplementary Provisions of the New Act; the same applies hereinafter in this paragraph) fell under the building land, etc. set forth in the right-hand column of that table as of the assessment date for fiscal year 2020 in the case of fiscal 2021 building land, etc., fiscal year 2021 in the case of fiscal 2022 building land, etc., and fiscal year 2022 in the case of fiscal 2023 building land, etc. (hereinafter referred to as the "assessment date for the previous fiscal year" in this paragraph), the provisions of Article 17 of the Supplementary Provisions of the New Act and Article 18 of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of the New Act) apply by deeming that the similar land was, as of the assessment date for the previous fiscal year, the building land, etc. set forth in the left-hand column of that table, respectively.

④In the case of paragraph (1), with regard to the application of Article 17 of the Supplementary Provisions of the New Act and Article 18 of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of the New Act) and the preceding two paragraphs to fixed assets tax for each fiscal year concerning building land, etc. that has two or more of the part that is small-scale residential land prescribed in Article 18-3, paragraph (1) of the Supplementary Provisions of the New Act (hereinafter referred to as the "part that is small-scale residential land" in this paragraph), the part that is general residential land prescribed in paragraph (1) of that Article (hereinafter referred to as the "part that is general residential land" in this paragraph) or the part that is non-residential building land, etc. prescribed in paragraph (1) of that Article (hereinafter referred to as the "part that is non-residential building land, etc." in this paragraph) as of the assessment date for each fiscal year from fiscal year 2021 to fiscal year 2023, the part that is small-scale residential land, the part that is general residential land and the part that is non-residential building land, etc. are each deemed to be a separate piece of building land, etc.

⑤The provisions of the preceding three paragraphs apply mutatis mutandis to city planning tax for each fiscal year from fiscal year 2021 to fiscal year 2023. In this case, the phrase "Article 18, paragraph (6), items (i) through (iii) of the Supplementary Provisions of the New Act" in paragraph (2) is deemed to be replaced with "Article 18, paragraph (6), items (i) through (iii) of the Supplementary Provisions of the New Act as the terms are replaced pursuant to Article 25, paragraph (6) or Article 27-4-2, paragraph (2) of the Supplementary Provisions of the New Act", and the phrase "Article 18 of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of the New Act)" is deemed to be replaced with "Article 25 or Article 27-4-2 of the Supplementary Provisions of the New Act"; in paragraph (3), the phrase "Article 18, paragraph (6), item (ii) of the Supplementary Provisions of the New Act" is deemed to be replaced with "Article 18, paragraph (6), item (ii) of the Supplementary Provisions of the New Act as the terms are replaced pursuant to Article 25, paragraph (6) or Article 27-4-2, paragraph (2) of the Supplementary Provisions of the New Act", the phrase "Article 18, paragraph (6), item (iii) of the Supplementary Provisions of the New Act" is deemed to be replaced with "Article 18, paragraph (6), item (iii) of the Supplementary Provisions of the New Act as the terms are replaced pursuant to Article 25, paragraph (6) or Article 27-4-2, paragraph (2) of the Supplementary Provisions of the New Act", and the phrase "Article 18 of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of the New Act)" is deemed to be replaced with "Article 25 or Article 27-4-2 of the Supplementary Provisions of the New Act"; and in the preceding paragraph, the phrase "and Article 18 of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of the New Act)" is deemed to be replaced with ", Article 25 of the Supplementary Provisions of the New Act and Article 27-4-2 of the Supplementary Provisions of the New Act".

①The provisions of the New Act relating to the environmental performance levy of light motor vehicle tax apply to the environmental performance levy of light motor vehicle tax to be imposed on light motor vehicles with three or more wheels acquired on or after the Effective Date, and the provisions then in force continue to govern the environmental performance levy of light motor vehicle tax imposed on light motor vehicles with three or more wheels acquired before the Effective Date.

②The provisions of the New Act relating to the type-based levy of light motor vehicle tax apply from the type-based levy of light motor vehicle tax for fiscal year 2021, and the provisions then in force continue to govern the type-based levy of light motor vehicle tax up to fiscal year 2020.

The provisions of Article 701-34, paragraph (3) of the 2022 New Act (limited to the part relating to item (xvi)) apply to business office tax to be imposed on the business of a corporation for business years ending on or after the date of enforcement of the provisions set forth in Article 1, item (iii) of the Supplementary Provisions and on the business of an individual for the year 2022 and thereafter (excluding a business of an individual abolished before that date), and the provisions then in force continue to govern business office tax imposed on the business of a corporation for business years that ended before that date, and on the business of an individual for years before 2022 and the business of an individual for 2022 that was abolished before that date.

①Except as otherwise provided, the provisions of the New Act relating to city planning tax apply from city planning tax for fiscal year 2021, and the provisions then in force continue to govern city planning tax up to fiscal year 2020.

②The provisions then in force continue to govern city planning tax imposed on houses prescribed in Article 15, paragraph (20) of the Supplementary Provisions of the Former Act that were acquired during the period from the date of enforcement of the Act on Enhancement of Convenience of Urban Railways, etc. to March 31, 2021.

③The provisions then in force continue to govern city planning tax imposed on land used for the target specified public facilities, etc. prescribed in Article 15, paragraph (43) of the Supplementary Provisions of the Former Act that were developed during the period from April 1, 2019 to March 31, 2021.

①The provisions of Article 748, paragraph (1) and Article 749, paragraph (1) of the New Act apply to local tax books (meaning the local tax books prescribed in Article 748, paragraph (1) of the New Act; the same applies in paragraph (4)) the keeping of which begins on or after January 1, 2022.

②The provisions of Article 748, paragraph (2) and Article 749, paragraph (2) of the New Act apply to local tax documents (meaning the local tax documents prescribed in Article 748, paragraph (2) of the New Act; the same applies hereinafter in this Article) specified in the items of Article 748, paragraph (2) of the New Act that are retained on or after January 1, 2022.

③The provisions of Article 748, paragraph (3) of the New Act apply to local tax documents set forth in the right-hand column of each item of the table in Article 748, paragraph (3) of the New Act that are retained on or after January 1, 2022.

④The provisions of Article 749, paragraph (3) of the New Act apply to electronic or magnetic records relating to local tax books or to local tax documents specified in the items of Article 748, paragraph (2) of the New Act (meaning the electronic or magnetic records prescribed in Article 748, paragraph (1) of the New Act; the same applies in paragraph (6)) that are retained on or after January 1, 2022.

⑤The provisions of Article 750, paragraphs (1) and (2) of the New Act apply to local tax documents prescribed in Article 750, paragraph (1) of the New Act that are obtained on or after January 1, 2022 or documents prescribed in Article 750, paragraph (2) of the New Act that are submitted on or after that date.

⑥The provisions of Article 750, paragraph (3) of the New Act apply to electronic or magnetic records relating to the matters to be stated in local tax documents prescribed in Article 750, paragraph (1) of the New Act that are provided on or after January 1, 2022 or electronic or magnetic records relating to the matters to be stated in documents prescribed in Article 750, paragraph (2) of the New Act that are provided on or after that date.

⑦The provisions of Article 756, paragraph (4) of the New Act apply to prefectural tobacco tax for which the deadline for filing the return under Article 74-24, paragraph (3) of the New Act arrives on or after January 1, 2022.

⑧The provisions of Article 756, paragraph (5) of the New Act apply to light oil delivery tax for which the deadline for filing the return under Article 144-48, paragraph (3) of the New Act arrives on or after January 1, 2022.

⑨The provisions of Article 756, paragraph (6) of the New Act apply to municipal tobacco tax for which the deadline for filing the return under Article 484, paragraph (3) of the New Act arrives on or after January 1, 2022.

With regard to the application of penal provisions to acts committed before this Act (or, 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 with respect to local taxes for which the provisions then in force continue to govern 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, the transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.