①Except as otherwise provided, the provisions of the New Act concerning fixed assets tax apply to fixed assets tax for fiscal year 2025 and thereafter, and for fixed assets tax for fiscal year 2024 and earlier, the provisions then in force continue to govern.

②For fixed assets tax imposed on the facilities or equipment prescribed in Article 15, paragraph (2) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2024 to the day before the date of enforcement of the provisions set forth in Article 1, item (vi) of the Supplementary Provisions, the provisions then in force continue to govern.

③For fixed assets tax imposed on the vehicles prescribed in Article 15, paragraph (12) of the Supplementary Provisions of the Former Act that were newly manufactured or improved during the period from April 1, 2019 to March 31, 2025, the provisions then in force continue to govern.

④For fixed assets tax imposed on the specified depreciable assets prescribed in Article 15, paragraph (29) of the Supplementary Provisions of the Former Act that were improved during the period from April 1, 2018 to the day before the date of enforcement of the provisions set forth in Article 1, item (v) of the Supplementary Provisions, the provisions then in force continue to govern.

⑤For fixed assets tax imposed on the land and depreciable assets used for the targeted specified public facilities, etc. prescribed in Article 15, paragraph (33) of the Supplementary Provisions of the Former Act that were put in place during the period from April 1, 2021 to March 31, 2025, the provisions then in force continue to govern.

⑥For fixed assets tax imposed on the depreciable assets prescribed in Article 15, paragraph (39) of the Supplementary Provisions of the Former Act that were newly acquired during the period from the date of enforcement of the Act on Promotion of Development, Supply and Introduction of Systems Utilizing Specified Advanced Information and Communications Technology (Act No. 37 of 2020) to March 31, 2025, the provisions then in force continue to govern.

⑦For fixed assets tax imposed on the machinery and equipment, etc. (hereinafter in this paragraph referred to as "machinery and equipment, etc.") prescribed in Article 15, paragraph (44) of the Supplementary Provisions of the Former Act that a small and medium-sized business operator, etc. prescribed in that paragraph (hereinafter in this paragraph referred to as a "small and medium-sized business operator, etc.") acquired (meaning the acquisition prescribed in paragraph (44) of that Article; the same applies hereinafter in this paragraph) during the period from April 1, 2023 to March 31, 2025 (hereinafter in this paragraph referred to as the "application period") (including, where a small and medium-sized business operator, etc. took delivery by a lease transaction (meaning the lease transaction prescribed in paragraph (44) of that Article; hereinafter in this paragraph referred to as a "lease transaction") within the application period of machinery and equipment, etc. that falls under the advanced equipment, etc. prescribed in paragraph (44) of that Article and that was acquired within the application period by a person who carries on the business of delivering machinery and equipment, etc. for use pursuant to a contract pertaining to the lease transaction, that machinery and equipment, etc.), the provisions then in force continue to govern.

⑧For fixed assets tax imposed on the houses prescribed in Article 16-2, paragraph (10) of the Supplementary Provisions of the Former Act that were acquired or reconstructed during the period from April 1, 2021 to March 31, 2025, the provisions then in force continue to govern.

⑨For fixed assets tax imposed on the houses prescribed in Article 16-3, paragraph (10) of the Supplementary Provisions of the Former Act that were acquired or reconstructed during the period from April 1, 2023 to March 31, 2025, the provisions then in force continue to govern.

⑩For fixed assets tax imposed on the depreciable assets prescribed in Article 16-3, paragraph (11) of the Supplementary Provisions of the Former Act that were acquired (including the acquisition of a share of co-ownership) or improved during the period from April 1, 2023 to March 31, 2025, the provisions then in force continue to govern.

①The provisions of Article 445, paragraph (3) of the New Act concerning 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 Item 4 Effective Date, and for the environmental performance levy of light motor vehicle tax imposed on light motor vehicles with three or more wheels acquired before the Item 4 Effective Date, the provisions then in force continue to govern.

②The provisions of Article 445, paragraph (3) of the New Act concerning the type-based levy of light motor vehicle tax apply to the type-based levy of light motor vehicle tax for the fiscal years beginning with the fiscal year following the fiscal year including the Item 4 Effective Date (or, if the Item 4 Effective Date is April 1, the fiscal year including the Item 4 Effective Date), and for the type-based levy of light motor vehicle tax for the fiscal years up to the fiscal year including the Item 4 Effective Date (or, if the Item 4 Effective Date is April 1, the previous fiscal year to the fiscal year including the Item 4 Effective Date), the provisions then in force continue to govern.

③The provisions of Article 463-15, paragraph (1) of the New Act (limited to the part pertaining to item (i)) apply to the type-based levy of light motor vehicle tax for fiscal year 2025 and thereafter, and for the type-based levy of light motor vehicle tax for fiscal year 2024 and earlier, the provisions then in force continue to govern.

①Except as otherwise provided, for municipal tobacco tax on heated tobacco (meaning heated tobacco prescribed in Article 30-3, 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 467, paragraph (1) of the Local Tax Act pertaining to heated tobacco for which a sale prescribed in Article 465, 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 467, paragraph (3) of the Local Tax Act and Article 30-3 of the Supplementary Provisions of the New Act, to be the total of the numbers of manufactured tobacco set forth in the following items:

③With regard to the application of Article 485-13, paragraph (1) of the Local Tax Act to municipal tobacco tax for fiscal year 2026, the term "proportion" in that paragraph is deemed to be replaced with "proportion obtained by multiplying the proportion by 106/100".

④With regard to the application of Article 485-13, paragraph (1) of the Local Tax Act to municipal tobacco tax for fiscal year 2027, the term "proportion" in that paragraph is deemed to be replaced with "proportion obtained by multiplying the proportion by 108/100".

⑤With regard to the application of Article 485-13, paragraph (1) of the Local Tax Act to municipal tobacco tax for fiscal year 2028, the term "proportion" in that paragraph is deemed to be replaced with "proportion obtained by multiplying the proportion by 103/100".

For business office tax imposed on the business prescribed in Article 33, paragraph (6) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.

①Except as otherwise provided, the provisions of the New Act concerning city planning tax apply to city planning tax for fiscal year 2025 and thereafter, and for city planning tax for fiscal year 2024 and earlier, the provisions then in force continue to govern.

②For city planning tax imposed on the land used for the targeted specified public facilities, etc. prescribed in Article 15, paragraph (33) of the Supplementary Provisions of the Former Act that were put in place during the period from April 1, 2021 to March 31, 2025, the provisions then in force continue to govern.

③For city planning tax imposed on the houses prescribed in Article 16-2, paragraph (10) of the Supplementary Provisions of the Former Act that were acquired or reconstructed during the period from April 1, 2021 to March 31, 2025, the provisions then in force continue to govern.

④For city planning tax imposed on the houses prescribed in Article 16-3, paragraph (10) of the Supplementary Provisions of the Former Act that were acquired or reconstructed during the period from April 1, 2023 to March 31, 2025, the provisions then in force continue to govern.

①The provisions of Article 78, paragraphs (2) and (3) of the Supplementary Provisions of the New Act apply to corporate prefectural inhabitant tax and municipal inhabitant tax for the business years of the participating countries, etc. set forth in paragraph (1), item (iii) of that Article that end on or after the Effective Date.

②The provisions of Article 78, paragraphs (4) and (5) of the Supplementary Provisions of the New Act apply to corporate enterprise tax for the business years of the participating countries, etc. set forth in paragraph (1), item (iii) of that Article that end on or after the Effective Date.

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.

With regard to the application of Article 12-2-7-2, paragraph (8) of the Supplementary Provisions of the New Act during the period up to the day before the date of enforcement of the Act Partially Amending the Penal Code (Act No. 67 of 2022) (hereinafter in this Article referred to as the "Effective Date of the 2022 Penal Code Amendments"), the term "imprisonment" in that paragraph is deemed to be replaced with "imprisonment with work"; the same applies to the application of that paragraph, on or after the Effective Date of the 2022 Penal Code Amendments, to acts committed before the Effective Date of the 2022 Penal Code Amendments.

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.