This Act comes into effect as of April 1, 2000; provided, however, that the provisions set forth in the following items come into effect as of the day specified in the relevant item.

Beyond what is provided for in the respective Acts prior to amendment by this Act, the affairs of the State, other local governments or other public entities that, before this Act comes into effect, an organ of a local government managed or executed pursuant to an Act or a Cabinet Order based on it (referred to as "affairs of the State, etc." in Article 161 of the Supplementary Provisions) are, after this Act comes into effect, to be handled by the local government as affairs of that local government pursuant to an Act or a Cabinet Order based on it.

A disposition such as a permission or other act carried out pursuant to the provisions of the respective Acts prior to amendment before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those respective provisions; the same applies hereinafter in this Article and in Article 163 of the Supplementary Provisions) comes into effect (hereinafter referred to in this Article as a "disposition or other act"), or an application for a permission or other act actually made pursuant to the provisions of the respective Acts prior to amendment at the time this Act comes into effect (hereinafter referred to in this Article as an "application or other act"), for which the person who is to carry out the administrative affairs pertaining to that act will differ as of the date on which this Act comes into effect, is, except as provided for in the provisions of Article 2 through the preceding Article of the Supplementary Provisions or in the provisions concerning transitional measures of the respective Acts after amendment (including orders based on them), deemed to be a disposition or other act or an application or other act carried out pursuant to the corresponding provisions of the respective Acts after amendment, with regard to the application of the respective Acts after amendment on or after the date on which this Act comes into effect.

With regard to matters for which a report, notification, submission or other procedure must be made to an organ of the State or of a local government pursuant to the provisions of the respective Acts prior to amendment before this Act comes into effect and for which that procedure has not been carried out before the date on which this Act comes into effect, except as otherwise provided for in this Act or a Cabinet Order based on it, the provisions of the respective Acts as amended by this Act apply by deeming those matters to be matters for which a report, notification, submission or other procedure must be made to the corresponding organ of the State or of a local government pursuant to the corresponding provisions of the respective Acts after amendment and for which that procedure has not been carried out.

With regard to an appeal under the Administrative Complaint Review Act against a disposition pertaining to affairs of the State, etc. that was made before the effective date and for which the administrative agency that made the disposition (hereinafter referred to in this Article as the "disposition agency") had, before the effective date, a higher administrative agency prescribed in that Act (hereinafter referred to in this Article as a "higher administrative agency"), the provisions of the Administrative Complaint Review Act apply by deeming the disposition agency to continue to have a higher administrative agency on and after the effective date. In this case, the administrative agency deemed to be the higher administrative agency of the disposition agency is the administrative agency that was the higher administrative agency of that disposition agency before the effective date.

In the case referred to in the preceding paragraph, if the administrative agency deemed to be the higher administrative agency is an organ of a local government, the affairs that the organ is to handle pursuant to the provisions of the Administrative Complaint Review Act are Type 1 statutory entrusted affairs prescribed in Article 2, paragraph (9), item (i) of the new Local Autonomy Act.

With regard to the application of penal provisions to acts committed before this Act comes into effect, the provisions then in force continue to govern.

Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act (including transitional measures concerning penal provisions) are specified by Cabinet Order.

With regard to Type 1 statutory entrusted affairs prescribed in Article 2, paragraph (9), item (i) of the new Local Autonomy Act, care is to be taken to avoid establishing new ones as far as possible, and those set forth in Appended Table 1 of the new Local Autonomy Act and those indicated in Cabinet Orders based on the new Local Autonomy Act are to be reviewed from the standpoint of promoting decentralization and appropriately revised as needed.

The government is to consider ways of enhancing and securing local tax revenue sources in accordance with the division of roles between the State and local governments so that local governments are able to carry out their affairs and business autonomously and independently, while taking into consideration changes in economic conditions and other circumstances, and is to take necessary measures based on the results of that consideration.