①The provisions of Article 72-17 of the New Act apply to corporate enterprise tax for business years that begin on or after the date of enforcement of this Act (hereinafter referred to as the "Effective Date"), and for corporate enterprise tax for business years that began before the Effective Date, the provisions then in force continue to govern.

②The provisions of Article 72-49-2 of the New Act apply to corporate enterprise tax for business years that begin on or after the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions, and for corporate enterprise tax for business years that began before that date, the provisions then in force continue to govern.

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 with regard to real property acquisition tax imposed on the acquisition of real property before the Effective Date, the provisions then in force continue to govern.

①Except as provided for in the following paragraph, for prefectural tobacco tax on heated tobacco (meaning heated tobacco prescribed in Article 12-2, paragraph (1) of the Supplementary Provisions of the New Act; the same applies in the following paragraph) that was imposed or should have been imposed before the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions, the provisions then in force continue to govern.

②The number of manufactured tobacco prescribed in Article 74-4, paragraph (1) of the Local Tax Act pertaining to heated tobacco for which a sale prescribed in Article 74-2, paragraph (1) of the Local Tax Act or a sale or consumption, etc. prescribed in paragraph (2) of that Article is carried out during the period from April 1, 2026 to September 30 of the same year is, notwithstanding Article 74-4, paragraph (3) of the Local Tax Act and Article 12-2 of the Supplementary Provisions of the New Act, to be the total of the numbers of manufactured tobacco set forth in the following items:

①The provisions of Article 144-3, paragraph (1) of the New Act (limited to the parts pertaining to items (i), (ii) and (v)) apply to light oil delivery tax to be imposed on the consumption and transfer of light oil on or after the Effective Date, and for light oil delivery tax imposed on the consumption and transfer of light oil before the Effective Date, the provisions then in force continue to govern.

②The 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 import of light oil and the consumption of light oil or fuel hydrocarbon oil (meaning fuel hydrocarbon oil prescribed in Article 144-2, paragraph (3) of the Local Tax Act; the same applies hereinafter in this paragraph and the following paragraph) on or after the date of enforcement of the provisions set forth in Article 1, item (iv) of the Supplementary Provisions (hereinafter referred to as the "Item 4 Effective Date"), and for light oil delivery tax imposed on the import of light oil and the consumption of light oil or fuel hydrocarbon oil before the Item 4 Effective Date, the provisions then in force continue to govern.

③The provisions of Article 144-32, paragraph (9) of the New Act apply to the consumption of fuel hydrocarbon oil on or after the Item 4 Effective Date, and for the consumption of fuel hydrocarbon oil before the Item 4 Effective Date, the provisions then in force continue to govern.

④The provisions of Article 12-2-7, paragraph (1) (limited to the part pertaining to item (ii)) and paragraph (7) 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 4 Effective Date, and for light oil delivery tax imposed on the taking delivery and transfer of light oil before the Item 4 Effective Date, the provisions then in force continue to govern.

⑤The provisions of Article 12-2-7, paragraph (9) of the Supplementary Provisions of the New Act apply to light oil delivery tax to be imposed on the consumption of light oil on or after the Effective Date.

⑥The provisions of Article 12-2-7-2, paragraph (1) of the Supplementary Provisions of the New Act apply to the manufacture of hydrocarbon oil (meaning hydrocarbon oil prescribed in Article 144-2, paragraph (3) of the Local Tax Act) on or after the Effective Date.

①The provisions of Article 148, paragraph (3) of the New Act concerning 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 Item 4 Effective Date, and for the environmental performance levy of automobile tax imposed on motor vehicles acquired before the Item 4 Effective Date, the provisions then in force continue to govern.

②The provisions of Article 148, paragraph (3) of the New Act concerning the type-based levy of automobile tax apply to the type-based levy of automobile tax imposed on a person whose tax liability arose on or after the Item 4 Effective Date for the fiscal year including the Item 4 Effective Date and to the type-based levy of automobile tax for the fiscal years beginning with the following fiscal year of that fiscal year, and for the type-based levy of automobile tax imposed on a person whose tax liability arose before the Item 4 Effective Date for the fiscal years up to the fiscal year including the Item 4 Effective Date, the provisions then in force continue to govern.

③For the environmental performance levy of automobile tax imposed on motor vehicles prescribed in Article 12-2-13, paragraphs (4) and (5) of the Supplementary Provisions of the Former Act that were acquired on or before April 30, 2024, the provisions then in force continue to govern.

①The provisions of Article 292, paragraph (1) (limited to the parts pertaining to items (vii) and (ix)), paragraphs (3) and (4), Article 314-2 and Article 317-2, paragraph (1) of the New Act, and Article 4, paragraph (13) (limited to the part pertaining to item (i)), Article 4-2, paragraph (13) (limited to the part pertaining to item (i)), Article 33-2, paragraph (7) (limited to the part pertaining to item (i)), Article 33-3, paragraph (7) (limited to the part pertaining to item (i)), Article 34, paragraph (6) (limited to the part pertaining to item (i)), Article 35, paragraph (8) (limited to the part pertaining to item (i)), Article 35-2, paragraph (8) (limited to the part pertaining to item (i)) and Article 35-4, paragraph (5) (limited to the part pertaining to item (i)) of the Supplementary Provisions of the New Act, apply to individual municipal inhabitant tax for fiscal year 2026 and thereafter, and for individual municipal inhabitant tax for fiscal year 2025 and earlier, the provisions then in force continue to govern.

②With regard to the application of Article 317-2, paragraph (1) of the New Act to the submission of the return for individual municipal inhabitant tax for fiscal year 2026, the phrase "amount of special deduction for specified relatives prescribed in Article 314-2, paragraph (4) (excluding that pertaining to a specified relative (limited to one whose total income for the previous year is 850,000 yen or less))" in the proviso to that paragraph is deemed to be replaced with "amount of special deduction for specified relatives prescribed in Article 314-2, paragraph (4)".

③The provisions of Article 317-3-2, paragraph (1) of the New Act apply to the returns under Article 317-3-2, paragraphs (1) and (3) of the New Act submitted with regard to the salary prescribed in the proviso to Article 317-2, paragraph (1) of the New Act that is to be paid on or after the Item 1 Effective Date, and for the returns under Article 317-3-2, paragraphs (1) and (3) of the Former Act submitted with regard to the salary prescribed in the proviso to Article 317-2, paragraph (1) of the Former Act that was to be paid before the Item 1 Effective Date, the provisions then in force continue to govern.

④The provisions of Article 317-3-3, paragraph (1) of the New Act apply to the returns under the provisions of that paragraph submitted with regard to the public pension, etc. that is to be received on or after the Item 1 Effective Date, and for the returns under the provisions of Article 317-3-3, paragraph (1) of the Former Act submitted with regard to public pension, etc. that was to be received before the Item 1 Effective Date, the provisions then in force continue to govern.

⑤With regard to the application of the provisions of Article 292, paragraph (1), item (iv) of the Former Act (limited to the part pertaining to the provisions of Article 42-12-6 of the Former Act on Special Measures Concerning Taxation) and Article 8, paragraph (12) of the Supplementary Provisions of the Former Act (limited to the part pertaining to the provisions of that item) in the case where the provisions of Article 42-12-6, paragraph (2) of the Former Act on Special Measures Concerning Taxation are applied to the certified specified advanced information and communications technology utilization equipment prescribed in paragraph (1) of that Article, for which the provisions then in force continue to govern pursuant to the provisions of Article 44 of the Supplementary Provisions of the Income Tax Act Amendment Act, the provisions then in force continue to govern.

⑥With regard to the application of the provisions of Article 292, paragraph (1), item (iv) of the Former Act (limited to the part pertaining to the provisions of Article 42-12-7 of the Former Act on Special Measures Concerning Taxation) and Article 8, paragraph (13) of the Supplementary Provisions of the Former Act (limited to the part pertaining to the provisions of that item) in the case where the provisions of Article 42-12-7, paragraph (4) of the Former Act on Special Measures Concerning Taxation are applied to the information technology business adaptation equipment prescribed in that paragraph for which the provisions then in force continue to govern pursuant to the provisions of Article 45, paragraph (1) of the Supplementary Provisions of the Income Tax Act Amendment Act and in the case where the provisions of Article 42-12-7, paragraph (5) of the Former Act on Special Measures Concerning Taxation are applied to the business adaptation deferred assets prescribed in that paragraph for which the provisions then in force continue to govern pursuant to the provisions of Article 45, paragraph (2) of the Supplementary Provisions of the Income Tax Act Amendment Act, the provisions then in force continue to govern.