①The provisions of Article 33 of the New Act apply to a specified extraordinary disaster prescribed in paragraph (1) of that Article that occurs on or after the date of enforcement of this Act (hereinafter referred to as the "Effective Date").

②With regard to the application of Article 37-2, paragraph (2) of the New Act to a designation under that paragraph that takes effect during the period from the Effective Date to March 31, 2024, the phrase "within one year before the date on which the designation to be received under this paragraph takes effect" in item (iv) of that paragraph is deemed to be replaced with "during the period from April 1, 2023 to the day preceding the date on which the designation to be received under this paragraph takes effect".

③The provisions of Article 45-3-2, paragraph (2) of the New Act apply to the returns under Article 45-3-2, paragraph (1) of the Local Tax Act that are submitted for the salary prescribed in the proviso to Article 45-2, paragraph (1) of the Local Tax Act (hereinafter referred to as "salary" in this paragraph) that is to be received on or after January 1, 2025, and the provisions then in force continue to govern the returns under Article 45-3-2, paragraph (1) of the Local Tax Act that were submitted for salary that is to be received before that date.

④The provisions of Article 71-14, paragraphs (2) through (8) and Article 71-15, paragraph (3) of the New Act apply to the interest levy of prefectural inhabitant tax for which the deadline for filing the remittance return prescribed in Article 71-11, paragraph (1) of the Local Tax Act arrives on or after the Item 1 Effective Date, and the provisions then in force continue to govern the interest levy of prefectural inhabitant tax for which that deadline for filing arrived before the Item 1 Effective Date. In this case, the additional charge for failure to file under Article 71-14 of the Local Tax Act prior to amendment by Article 1 (hereinafter referred to as the "Former Act") (excluding that to which Article 71-14, paragraph (5) of the Former Act applies) or the substantial additional charge under Article 71-15 of the Former Act (limited to that to which paragraph (2) of that Article applies) relating to the interest levy of prefectural inhabitant tax for which that deadline for filing arrived before the Item 1 Effective Date is deemed to be the specified additional charge for failure to file, etc. prescribed in Article 71-14, paragraph (5), item (ii) of the New Act.

⑤The provisions of Article 71-35, paragraphs (3) through (9) and Article 71-36, paragraph (3) of the New Act apply to the dividend levy of prefectural inhabitant tax for which the deadline for filing the remittance return prescribed in Article 71-31, paragraph (2) of the Local Tax Act arrives on or after the Item 1 Effective Date, and the provisions then in force continue to govern the dividend levy of prefectural inhabitant tax for which that deadline for filing arrived before the Item 1 Effective Date. In this case, the additional charge for failure to file under Article 71-35 of the Former Act (excluding that to which paragraph (6) of that Article applies) or the substantial additional charge under Article 71-36 of the Former Act (limited to that to which paragraph (2) of that Article applies) relating to the dividend levy of prefectural inhabitant tax for which that deadline for filing arrived before the Item 1 Effective Date is deemed to be the specified additional charge for failure to file, etc. prescribed in Article 71-35, paragraph (6), item (ii) of the New Act.

⑥The provisions of Article 71-55, paragraphs (3) through (9) and Article 71-56, paragraph (3) of the New Act apply to the share transfer income levy of prefectural inhabitant tax for which the deadline for filing the remittance return prescribed in Article 71-51, paragraph (2) of the Local Tax Act arrives on or after the Item 1 Effective Date, and the provisions then in force continue to govern the share transfer income levy of prefectural inhabitant tax for which that deadline for filing arrived before the Item 1 Effective Date. In this case, the additional charge for failure to file under Article 71-55 of the Former Act (excluding that to which paragraph (6) of that Article applies) or the substantial additional charge under Article 71-56 of the Former Act (limited to that to which paragraph (2) of that Article applies) relating to the share transfer income levy of prefectural inhabitant tax for which that deadline for filing arrived before the Item 1 Effective Date is deemed to be the specified additional charge for failure to file, etc. prescribed in Article 71-55, paragraph (6), item (ii) of the New Act.

⑦The provisions of Article 35-3, paragraphs (1) through (10) of the Supplementary Provisions of the New Act apply to specified shares prescribed in paragraph (1) of that Article that a person liable for the income levy of prefectural inhabitant tax prescribed in that paragraph acquires, by the payment prescribed in that paragraph, on or after the Effective Date, and the provisions then in force continue to govern specified shares prescribed in Article 35-3, paragraph (1) of the Supplementary Provisions of the Former Act that a person liable for the income levy of prefectural inhabitant tax prescribed in that paragraph acquired, by the payment prescribed in that paragraph, before the Effective Date.

⑧The provisions of Article 23, paragraph (1), item (iv) of the New Act (limited to the part relating to the provisions of Article 42-12-7 of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957; referred to as the "New Act on Special Measures Concerning Taxation" in Article 14, paragraph (7) of the Supplementary Provisions) as amended by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023); the same applies hereinafter in this paragraph) and Article 8, paragraph (11) (limited to the part relating to the provisions of that item) and paragraph (12) (limited to the part relating to the provisions of that item) of the Supplementary Provisions of the New Act apply to corporate prefectural inhabitant tax for business years ending on or after the Effective Date.

The provisions of Article 34, paragraph (1) of the Local Tax Act as amended by the provisions set forth in Article 1, item (v) of the Supplementary Provisions (limited to the part relating to item (x)-2) apply from individual prefectural inhabitant tax for fiscal year 2026, and the provisions then in force continue to govern individual prefectural inhabitant tax up to fiscal year 2025.

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 72-13, paragraph (5) of the New Act (limited to the part relating to item (iv)) apply to the case where the fact set forth in item (iv) of that paragraph arises on or after the date of enforcement of the provisions set forth in Article 1, item (vi) of the Supplementary Provisions.

③The provisions of Article 72-29, paragraphs (3), (5) and (6) of the New Act (including as applied with terms replaced pursuant to Article 72-30, paragraph (1) of the New Act) apply to corporate enterprise tax for the business year that includes the day of the determination of residual assets of a corporation whose residual assets are determined on or after the Effective Date (including the business year that includes the day of the determination of residual assets of a corporation whose residual assets were determined before the Effective Date, for which the deadline for filing the return under Article 72-29, paragraph (3) of the Former Act (including as applied with terms replaced pursuant to Article 72-30, paragraph (1) of the Former Act) arrives on or after the Effective Date (hereinafter referred to as a "transitional business year" in this paragraph)), and the provisions then in force continue to govern corporate enterprise tax for the business year that includes the day of the determination of residual assets of a corporation whose residual assets were determined before the Effective Date (excluding a transitional business year).

④The provisions of Article 72-46, paragraphs (2) through (8) and Article 72-47, paragraph (3) of the New Act apply to corporate enterprise tax for which the deadline for filing the return prescribed in Article 72-32, paragraph (1) of the Local Tax Act arrives on or after the Item 1 Effective Date, and the provisions then in force continue to govern corporate enterprise tax for which that deadline for filing arrived before the Item 1 Effective Date. In this case, the additional charge for failure to file under Article 72-46 of the Former Act (excluding that to which paragraph (5) of that Article applies) or the substantial additional charge under Article 72-47 of the Former Act (limited to that to which paragraph (2) of that Article applies) relating to corporate enterprise tax for which that deadline for filing arrived before the Item 1 Effective Date is deemed to be the specified additional charge for failure to file, etc. prescribed in Article 72-46, paragraph (5), item (ii) of the New Act.

⑤The provisions of Article 72-48, paragraph (3) of the New Act (limited to the part relating to item (ii)) 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.

⑥The provisions of Article 72-49-12, paragraphs (9) through (12) of the New Act apply to a specified extraordinary disaster prescribed in Article 72-49-12, paragraph (9) of the New Act that occurs on or after the Effective Date.

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 73-8, paragraph (1) of the New Act apply to questioning, inspection, or a demand for presentation or submission under Article 73-8, paragraph (1) of the New Act made on or after the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions (hereinafter referred to as the "Item 2 Effective Date" in this paragraph and Article 16, paragraph (2) of the Supplementary Provisions), and the provisions then in force continue to govern questioning, inspection, or a demand for presentation or submission under Article 73-8, paragraph (1) of the Former Act made before the Item 2 Effective Date.

The provisions of Article 74-23, paragraphs (2) through (8) and Article 74-24, paragraph (3) of the New Act apply to prefectural tobacco tax for which the deadline for filing the return prescribed in Article 74-20, paragraph (1) of the Local Tax Act arrives on or after the Item 1 Effective Date, and the provisions then in force continue to govern prefectural tobacco tax for which that deadline for filing arrived before the Item 1 Effective Date. In this case, the additional charge for failure to file under Article 74-23 of the Former Act (excluding that to which paragraph (5) of that Article applies) or the substantial additional charge under Article 74-24 of the Former Act (limited to that to which paragraph (2) of that Article applies) relating to prefectural tobacco tax for which that deadline for filing arrived before the Item 1 Effective Date is deemed to be the specified additional charge for failure to file, etc. prescribed in Article 74-23, paragraph (5), item (ii) of the New Act.

The provisions of Article 90, paragraphs (2) through (8) and Article 91, paragraph (3) of the New Act apply to golf course use tax for which the deadline for filing the return prescribed in Article 87, paragraph (1) of the Local Tax Act arrives on or after the Item 1 Effective Date, and the provisions then in force continue to govern golf course use tax for which that deadline for filing arrived before the Item 1 Effective Date. In this case, the additional charge for failure to file under Article 90 of the Former Act (excluding that to which paragraph (5) of that Article applies) or the substantial additional charge under Article 91 of the Former Act (limited to that to which paragraph (2) of that Article applies) relating to golf course use tax for which that deadline for filing arrived before the Item 1 Effective Date is deemed to be the specified additional charge for failure to file, etc. prescribed in Article 90, paragraph (5), item (ii) of the New Act.

①The provisions of Article 144-3, paragraph (5) and Article 144-6-2 of the New Act apply to light oil delivery tax to be imposed on the importation of light oil and the consumption of light oil or fuel hydrocarbon oil on or after the date of enforcement of the provisions set forth in Article 1, item (vii) of the Supplementary Provisions (hereinafter referred to as the "Item 7 Effective Date").

②The provisions of Article 144-47, paragraphs (2) through (8) and Article 144-48, paragraph (3) of the New Act apply to light oil delivery tax for which the deadline for filing the return prescribed in Article 144-44, paragraph (1) of the Local Tax Act arrives on or after the Item 1 Effective Date, and the provisions then in force continue to govern light oil delivery tax for which that deadline for filing arrived before the Item 1 Effective Date. In this case, the additional charge for failure to file under Article 144-47 of the Former Act (excluding that to which paragraph (5) of that Article applies) or the substantial additional charge under Article 144-48 of the Former Act (limited to that to which paragraph (2) of that Article applies) relating to light oil delivery tax for which that deadline for filing arrived before the Item 1 Effective Date is deemed to be the specified additional charge for failure to file, etc. prescribed in Article 144-47, paragraph (5), item (ii) of the New Act.

③The provisions of Article 12-2-7, paragraph (1) (limited to the part relating to item (ii)), and Article 12-2-7, paragraphs (7) and (8) of the Supplementary Provisions of the New Act apply to light oil delivery tax to be imposed on the taking delivery and transfer of light oil on or after the Item 7 Effective Date, and the provisions then in force continue to govern light oil delivery tax imposed on the taking delivery and transfer of light oil before the Item 7 Effective Date.