①The provisions of Article 45-3-2, paragraph (1) of the New Act apply to the returns prescribed in Article 45-3-2, paragraph (1) of the New Act and Article 45-3-2, paragraph (2) of the New Act 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 date of enforcement of the provisions set forth in Article 1, item (iii) of the Supplementary Provisions (hereinafter referred to as the "Item 3 Effective Date"), and the provisions then in force continue to govern the returns prescribed in Article 45-3-2, paragraph (1) of the Former Act and Article 45-3-2, paragraph (2) of the Former Act that were submitted for the salary prescribed in Article 45-3-2, paragraph (1) of the Former Act that is to be received before the Item 3 Effective Date.

②The 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; hereinafter referred to as "public pension, etc." in this paragraph) that is to be received on or after the Item 3 Effective Date, and the provisions then in force continue to govern the returns prescribed in Article 45-3-3, paragraph (1) of the Former Act that were submitted for public pension, etc. that is to be received before the Item 3 Effective Date.

③The provisions of Article 5-4-2, paragraphs (1) through (4) of the Supplementary Provisions of the New Act apply to the case where a person liable for the income levy of prefectural inhabitant tax uses, on or after January 1, 2022, for their own residence as provided in Article 41, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957; hereinafter referred to as the "New Act on Special Measures Concerning Taxation") as amended by Article 11 of the Act Partially Amending the Income Tax Act, etc. (Act No. 4 of 2022; hereinafter referred to as the "Income Tax Act Amendment Act" in this paragraph and paragraph (5)), a residential house or existing dwelling prescribed in that paragraph or a house that has undergone extension, rebuilding, etc. (limited to the part relating to that extension, rebuilding, etc.; the same applies in paragraph (7)), and the provisions then in force continue to govern the case where a person liable for the income levy of prefectural inhabitant tax used, before that date, for their own residence as provided in Article 41, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment by Article 11 of the Income Tax Act Amendment Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation"), a residential house or existing dwelling prescribed in that paragraph or a house that has undergone extension, rebuilding, etc. (limited to the part relating to that extension, rebuilding, etc.; the same applies in paragraphs (6) and (7)).

④The provisions of Article 7, paragraph (3) of the Supplementary Provisions of the New Act (limited to the part relating to item (i)) apply to the request for the special filing procedure prescribed in paragraph (2) of that Article that is made with respect to donations eligible for the special deduction prescribed in paragraph (1) of that Article that a person liable for the income levy of prefectural inhabitant tax pays on or after the date of enforcement of this Act (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern the request for the special filing procedure prescribed in Article 7, paragraph (2) of the Supplementary Provisions of the Former Act that is made with respect to donations eligible for the special deduction prescribed in Article 7, paragraph (1) of the Supplementary Provisions of the Former Act that a person liable for the income levy of prefectural inhabitant tax paid before the Effective Date.

⑤The provisions of Article 45, paragraphs (2) and (3) of the Supplementary Provisions of the New Act apply to the case where a person liable for the income levy of prefectural inhabitant tax uses, on or after January 1, 2022, for their own residence as provided in Article 13-2, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake (Act No. 29 of 2011; hereinafter referred to as the "New Earthquake Special Provisions Act") as amended by Article 18 of the Income Tax Act Amendment Act, a residential house, existing dwelling or house that has undergone extension, rebuilding, etc. (limited to the part relating to that extension, rebuilding, etc.; the same applies in paragraph (7)) prescribed in that paragraph, or a certified house, etc., and the provisions then in force continue to govern the case where a person liable for the income levy of prefectural inhabitant tax used, before that date, for their own residence as provided in Article 13-2, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake prior to amendment by Article 18 of the Income Tax Act Amendment Act (hereinafter referred to as the "Former Earthquake Tax Special Provisions Act"), a residential house, existing dwelling or house that has undergone extension, rebuilding, etc. (limited to the part relating to that extension, rebuilding, etc.; the same applies in the following paragraph and paragraph (7)) prescribed in that paragraph, or a certified house.

⑥With regard to the deduction under Article 5-4-2, paragraph (1) of the Supplementary Provisions of the Former Act as applied with terms replaced pursuant to Article 61, paragraph (1) of the Supplementary Provisions of the Former Act, in the case where a person liable for the income levy of prefectural inhabitant tax used, before January 1, 2022, for their own residence as provided in Article 41, paragraph (1) of the Former Act on Special Measures Concerning Taxation, a residential house, existing dwelling or house that has undergone extension, rebuilding, etc. prescribed in that paragraph, or used, before that date, for their own residence as provided in Article 13-2, paragraph (1) of the Former Earthquake Tax Special Provisions Act, a residential house, existing dwelling or house that has undergone extension, rebuilding, etc. prescribed in that paragraph, or a certified house, the provisions then in force continue to govern.

⑦The provisions of Article 61, paragraph (1) of the Supplementary Provisions of the New Act apply to the case where a person liable for the income levy of prefectural inhabitant tax uses, on or after January 1, 2022, for their own residence as provided in Article 41, paragraph (1) of the New Act on Special Measures Concerning Taxation, a residential house, existing dwelling or house that has undergone extension, rebuilding, etc. prescribed in that paragraph, or uses, on or after that date, for their own residence as provided in Article 13-2, paragraph (1) of the New Earthquake Special Provisions Act, a residential house, existing dwelling or house that has undergone extension, rebuilding, etc. prescribed in that paragraph, or a certified house, etc., and the provisions then in force continue to govern the case where a person liable for the income levy of prefectural inhabitant tax used, before that date, for their own residence as provided in Article 41, paragraph (1) of the Former Act on Special Measures Concerning Taxation, a residential house, existing dwelling or house that has undergone extension, rebuilding, etc. prescribed in that paragraph, or used, before that date, for their own residence as provided in Article 13-2, paragraph (1) of the Former Earthquake Tax Special Provisions Act, a residential house, existing dwelling or house that has undergone extension, rebuilding, etc. prescribed in that paragraph, or a certified house.

⑧Except as provided in the following paragraph, 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 the provisions then in force continue to govern corporate prefectural inhabitant tax for business years that began before the Effective Date.

⑨The provisions then in force continue to govern corporate prefectural inhabitant tax for business years beginning before January 1, 2022 of a Games-related foreign corporation under Article 7-6, paragraph (1) of the Supplementary Provisions of the Former Act.

①The 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 "2024 New Act") 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.

②With regard to the application of Article 35-2-6, paragraph (4) of the Supplementary Provisions of the 2024 New Act, only for individual prefectural inhabitant tax for each fiscal year from fiscal year 2024 to fiscal year 2026, the phrase "a final return concerning" in that paragraph is deemed to be replaced with "a final return relating to (where the year in which the amount of loss from the transfer of the listed shares, etc. arose is each year from 2020 through 2022, the return prescribed in Article 35-2-6, paragraph (5) of the Supplementary Provisions of the Local Tax Act prior to amendment by Article 2 of the Act Partially Amending the Local Tax Act, etc. (Act No. 1 of 2022) relating to prefectural inhabitant tax for the fiscal year following the fiscal year that includes the last day of that year (including one submitted after the deadline for filing and before the time when the tax notice for prefectural inhabitant tax is delivered; hereinafter referred to as the "former return" in this paragraph))", and the phrase "a final return consecutively for" is deemed to be replaced with "a final return relating to (where that year is 2021 or 2022, the former return relating to prefectural inhabitant tax for the fiscal year following the fiscal year that includes the last day of that year) consecutively for".

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 (limited to a gas manufacturer prescribed in Article 2, paragraph (10) of the Gas Business Act (Act No. 51 of 1954) or a former general gas deemed gas retail business operator 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 bearing the obligation under that paragraph) (referred to as a "gas manufacturer, etc." in paragraph (4) of the following Article)) that, in the business year including the day preceding the first day of the first business year beginning on or after the Effective Date (referred to as the "first business year" in this paragraph and paragraph (4) of the following Article), was conducting, within the gas supply business, a business other than the gas pipeline supply business prescribed in Article 72-2, paragraph (1), item (ii) of the New Act and the specified gas supply business prescribed in item (iv) of that paragraph (hereinafter referred to as the "covered gas supply business" in this paragraph), the income of each business year that is the tax base of enterprise tax relating to the covered gas supply business of that corporation is calculated pursuant to Article 72-23, paragraph (1) of the New Act in accordance with the rules for calculating the income that is the tax base of corporation tax for that business year of that corporation, 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 covered gas supply business pursuant to Article 72-23, paragraph (1) of the Former 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 Before the 2020 Amendment; the same applies in paragraph (4) of the following Article) 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 (meaning the consolidated income prescribed in Article 2, item (xviii)-4 of the Corporation Tax Act Before the 2020 Amendment; the same applies in paragraph (4) of the following Article) that is the tax base of corporation tax for each consolidated business year that includes the last day of that business year.

③The provisions then in force continue to govern corporate enterprise tax for business years beginning before January 1, 2022 of a Games-related foreign corporation under Article 8-6, paragraph (1) of the Supplementary Provisions of the Former Act.

①Except as otherwise specially provided, the provisions of the New Act concerning real property acquisition tax apply to real property acquisition tax to be imposed on acquisitions of real property on or after the Effective Date, and for real property acquisition tax imposed on acquisitions of real property before the Effective Date, the provisions then in force continue to govern.

②The provisions of Article 11, paragraph (1) 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 (ix) 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.

③The provisions of Article 11, paragraph (1) of the Supplementary Provisions of the Former Act remain in force with regard to real property acquisition tax imposed on the acquisition of land located within an agricultural land zone prescribed in Article 8, paragraph (2), item (i) of the Act on Establishment of Agricultural Promotion Regions (Act No. 58 of 1969) based on an agricultural land utilization accumulation plan that is to remain in force pursuant to the provisions of Article 5, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Promotion of Improvement of Agricultural Management Foundation, etc. (Act No. 56 of 2022) and is prescribed in that paragraph. In this case, with regard to Article 11, paragraph (1) of the Supplementary Provisions of the Former Act, the phrase "for which public notice was given under the provisions of Article 19 of the Act on Promotion of Improvement of Agricultural Management Foundation" is deemed to be replaced with "that is to remain in force pursuant to the provisions of Article 5, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Promotion of Improvement of Agricultural Management Foundation, etc. (Act No. 56 of 2022) and is prescribed in that paragraph", and the phrase "from April 1, 2021 to March 31, 2023" is deemed to be replaced with "from the date of enforcement of the Act Partially Amending the Act on Promotion of Improvement of Agricultural Management Foundation, etc. to March 31, 2025".