①Except as provided in the following paragraph, the provisions of the New Act relating to real property acquisition tax apply to real property acquisition tax to be imposed on the acquisition of real property on or after the Effective Date, and the provisions then in force continue to govern real property acquisition tax imposed on the acquisition of real property before the Effective Date.

②The provisions of Article 10, paragraph (5) of the Supplementary Provisions of the New Act apply to real property acquisition tax to be imposed on the acquisition of real property on or after the date of enforcement of the provisions set forth in Article 1, item (xi) of the Supplementary Provisions, and the provisions then in force continue to govern real property acquisition tax imposed on the acquisition of real property before that date.

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

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

①The provisions of Article 317-3-2, paragraph (4) of the New Act apply to the provision, made on or after the Effective Date, by the electronic or magnetic means prescribed in that paragraph of the matters to be stated in the return prescribed in that paragraph, and the provisions then in force continue to govern the provision, made before the Effective Date, by the electronic or magnetic means prescribed in Article 317-3-2, paragraph (4) of the Former Act of the matters to be stated in the return prescribed in that paragraph.

②The provisions of Article 317-3-3, paragraph (4) of the New Act apply to the provision, made on or after the Effective Date, by the electronic or magnetic means prescribed in Article 317-3-2, paragraph (4) of the New Act of the matters to be stated in the return prescribed in Article 317-3-3, paragraph (4) of the New Act, and the provisions then in force continue to govern the provision, made before the Effective Date, by the electronic or magnetic means prescribed in Article 317-3-2, paragraph (4) of the Former Act of the matters to be stated in the return prescribed in Article 317-3-3, paragraph (4) of the Former Act.

③The provisions of Article 328-7, paragraph (1) of the New Act apply to the returns under Article 328-7, paragraph (1) of the New Act that are submitted for severance pay or other such compensation prescribed in Article 328 of the Local Tax Act (hereinafter referred to as "severance pay or other such compensation" in this paragraph) to be received on or after January 1, 2022, and the provisions then in force continue to govern the returns under Article 328-7, paragraph (1) of the Former Act that were submitted for severance pay or other such compensation to be received before that date.

④The provisions of Article 35-2-3, paragraph (5) of the Supplementary Provisions of the New Act apply from individual municipal inhabitant tax for fiscal year 2022, and the provisions then in force continue to govern individual municipal inhabitant tax up to fiscal year 2021.

⑤Except as otherwise provided, the provisions of the New Act relating to corporate municipal inhabitant tax apply to corporate municipal inhabitant tax for business years beginning on or after the Effective Date and corporate municipal inhabitant tax for consolidated business years beginning on or after the Effective Date, and with regard to corporate municipal inhabitant tax for business years that began before the Effective Date and corporate municipal inhabitant tax for consolidated business years that began before the Effective Date, the provisions then in force continue to govern.

⑥The provisions of Article 292, paragraph (1), item (iv) of the New Act (limited to the part relating to the provisions of Article 42-12-7 of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) and Article 8, paragraph (17) (limited to the part relating to the provisions of that item) and paragraph (19) (limited to the part relating to the provisions of that item) of the Supplementary Provisions of the New Act apply to corporate municipal 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.

⑦The provisions of Article 292, paragraph (1), item (iv)-3 of the New Act (limited to the part relating 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 (18) (limited to the part relating to the provisions of that item) and paragraph (20) (limited to the part relating to the provisions of that item) of the Supplementary Provisions of the New Act apply to corporate municipal 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.

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

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

②The provisions then in force continue to govern fixed assets tax imposed on rainwater storage and infiltration facilities prescribed in Article 15, paragraph (8) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2018 to March 31, 2021.

③The provisions of Article 15, paragraph (9) of the Supplementary Provisions of the Local Tax Act as amended by the provisions set forth in Article 1, item (ix) of the Supplementary Provisions apply to fixed assets tax imposed on international ships prescribed in that paragraph for the fiscal years from the fiscal year whose assessment date is January 1 of the year following the year that includes the date of enforcement of the provisions set forth in that item (or that day, where the date of enforcement is January 1) onward, and the provisions then in force continue to govern fixed assets tax up to the fiscal year preceding that fiscal year.

④With regard to the application of Article 15, paragraph (9) of the Supplementary Provisions of the New Act during the period from the date of enforcement of the provisions set forth in Article 1, item (ix) of the Supplementary Provisions to the day preceding the date of enforcement of the provisions set forth in Article 1, item (iii) of the Supplementary Provisions of the Act Partially Amending the Marine Transportation Act, etc. for Strengthening the Foundation of the Maritime Industry (Act No. 43 of 2021), the phrase "Article 39-23" in that paragraph is deemed to be replaced with "Article 39-22".

⑤The provisions then in force continue to govern fixed assets tax imposed on houses and depreciable assets 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. (Act No. 41 of 2005) to March 31, 2021.

⑥The provisions then in force continue to govern fixed assets tax imposed on machinery prescribed in Article 15, paragraph (31) of the Supplementary Provisions of the Former Act that was newly acquired during the period from April 1, 2019 to March 31, 2021.

⑦The provisions then in force continue to govern fixed assets tax imposed on machinery and equipment, etc. prescribed in Article 15, paragraph (41) of the Supplementary Provisions of the Former Act (hereinafter referred to as "machinery and equipment, etc." in this paragraph) that a small and medium-sized business operator, etc. prescribed in Article 15, paragraph (41) of the Supplementary Provisions of the Former Act (hereinafter referred to as a "small and medium-sized business operator, etc." in this paragraph) has acquired (meaning the acquisition prescribed in paragraph (41) of that Article; the same applies hereinafter in this paragraph) during the period from the date of enforcement of the Act on Special Measures for Productivity Improvement (Act No. 25 of 2018) to March 31, 2021 (hereinafter referred to as the "application period" in this paragraph) (including machinery and equipment, etc. 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 paragraph (41) of that Article; hereinafter referred to as a "lease transaction" in this paragraph), where those machinery and equipment, etc. correspond to the advanced equipment, etc. prescribed in paragraph (41) of that Article that was acquired during the application period by a person who carries on the business of delivering machinery and equipment, etc. for use under a contract relating to the lease transaction).

⑧The provisions then in force continue to govern fixed assets tax imposed on land and depreciable assets 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.

⑨The provisions then in force continue to govern fixed assets tax imposed on houses and structures prescribed in Article 64 of the Supplementary Provisions of the Former Act (hereinafter referred to as "houses and structures" in this paragraph) that a small and medium-sized business operator, etc. prescribed in Article 64 of the Supplementary Provisions of the Former Act (hereinafter referred to as a "small and medium-sized business operator, etc." in this paragraph) has acquired (meaning the acquisition prescribed in that Article; the same applies hereinafter in this paragraph) during the period from the date of enforcement of the Act Partially Amending the Local Tax Act, etc. (Act No. 26 of 2020) to March 31, 2021 (hereinafter referred to as the "application period" in this paragraph) (including houses and structures 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 that Article; hereinafter referred to as a "lease transaction" in this paragraph), where those houses and structures correspond to the advanced equipment, etc. prescribed in that Article that was acquired during the application period by a person who carries on the business of delivering houses and structures for use under a contract relating to the lease transaction).

⑩The provisions of Article 64 of the Supplementary Provisions of the New Act apply to fixed assets tax imposed on assets eligible for the special measure prescribed in that Article (hereinafter referred to as "assets eligible for the special measure" in this paragraph) that a small and medium-sized business operator, etc. prescribed in that Article (hereinafter referred to as a "small and medium-sized business operator, etc." in this paragraph) has acquired (meaning the acquisition prescribed in that Article; the same applies hereinafter in this paragraph) on or after April 1, 2021 (including assets eligible for the special measure that a small and medium-sized business operator, etc. has taken delivery of on or after April 1, 2021 under a lease transaction (meaning the lease transaction prescribed in that Article; 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 that Article that was acquired 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 on or after the date of enforcement of the Act on Special Measures for Productivity Improvement for those among the assets eligible for the special measure that are machinery and equipment, tools, appliances and fixtures, or the building fixtures prescribed in that Article, or on or after the date of enforcement of the Act Partially Amending the Local Tax Act, etc. (Act No. 26 of 2020) for those that are houses and structures) for the fiscal years from the fiscal year whose assessment date is January 1 of the year following the year that includes the date of enforcement of the provisions set forth in Article 1, item (vii) of the Supplementary Provisions (or that day, where the date of enforcement is January 1) onward. In this case, with regard to the application of Article 64 of the Supplementary Provisions of the New Act to assets eligible for the special measure acquired during the period from April 1, 2021 to the day preceding the date of enforcement of the provisions set forth in that item, the phrase "Article 53, paragraph (2) of the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc." in that Article is deemed to be replaced with "Article 41, paragraph (2) of the Act on Special Measures for Productivity Improvement (Act No. 25 of 2018)", and the phrase "Article 2, paragraph (14)" is deemed to be replaced with "Article 36, paragraph (1)".