This Act comes into effect on April 1, 1976; provided, however, that the provisions listed in the following items come into effect on the dates listed respectively in those items:

①The provisions of the Local Tax Act after the amendment by the provisions of Article 1 (hereinafter referred to as the "New Act") relating to individual prefectural inhabitant tax (excluding the provisions of Article 4, paragraph (2) of the Supplementary Provisions of the New Act) apply from individual prefectural inhabitant tax for fiscal year 1976, and the provisions then in force continue to govern individual prefectural inhabitant tax up to fiscal year 1975.

②The provisions of Article 52, paragraphs (1) and (4) of the New Act apply to corporate prefectural inhabitant tax for business years ending on or after April 1, 1976 (hereinafter referred to as the "Effective Date") or for the period under Article 53, paragraph (5) of the New Act, and the provisions then in force continue to govern corporate prefectural inhabitant tax for business years that ended before the Effective Date or for the period under that paragraph.

③In the case where the deadline for filing the return under Article 53, paragraph (1) of the New Act for a business year of a corporation ending on or after the Effective Date (limited to that relating to the return under Article 71, paragraph (1) of the Corporation Tax Act (Act No. 34 of 1965) (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) of that Act)) falls before the Effective Date, notwithstanding the provisions of the preceding paragraph, the provisions then in force continue to govern prefectural inhabitant tax that the corporation paid, or should have paid, as the prefectural inhabitant tax relating to that return.

①The provisions of Article 72-17, paragraph (3), item (i) and Article 72-18, paragraphs (1) and (2) of the New Act apply from individual enterprise tax for fiscal year 1976, and the provisions then in force continue to govern individual enterprise tax up to fiscal year 1975.

②The provisions of Article 72-5, paragraph (1), item (v) of the New Act 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.

③With regard to the amount of revenue for each business year that ended during the period from April 1, 1974 to March 31, 1976 of a corporation referred to in Article 9, paragraph (3) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act"), the provisions then in force continue to govern.

①Except as provided in paragraphs (2) through (6), 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 73-2, paragraph (2) of the New Act apply to the first transfer from a contractor to the person who placed the order after the new construction of a house prescribed in that paragraph, where that transfer is made on or after the Effective Date, and the provisions then in force continue to govern a transfer of that kind made before the Effective Date.

③The provisions of Article 73-7, item (v)-2 of the Former Act remain in force with respect to real property acquisition tax imposed on the acquisition of real property in the case where real property for which permission for payment in kind was granted based on the approval under the provisions of Article 43, paragraph (5) of the Inheritance Tax Act (Act No. 73 of 1950) as applied mutatis mutandis pursuant to Article 70-4, paragraph (11) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1975), which remains in force pursuant to the provisions of Article 20, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, is transferred to the person who received the permission for payment in kind. In this case, the phrase "Act on Special Measures Concerning Taxation" in that item is deemed to be replaced with "Act on Special Measures Concerning Taxation prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1975), which remains in force pursuant to the provisions of Article 20, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation".

④The provisions of Article 73-14, paragraph (1) of the New Act apply to real property acquisition tax imposed on the acquisition of a dwelling prescribed in that paragraph on or after January 1, 1976.

⑤The provisions of Article 12 of the Supplementary Provisions of the New Act apply to real property acquisition tax imposed on the acquisition of farmland, pasture land and quasi-farmland prescribed in paragraph (1) of that Article on or after January 1, 1975.

⑥The provisions of Article 12 of the Supplementary Provisions of the Former Act remain in force with respect to real property acquisition tax imposed on the acquisition of farmland and pasture land prescribed in paragraph (1) of that Article made on or before December 31, 1974. In this case, the phrase "Act on Special Measures Concerning Taxation" in that paragraph is deemed to be replaced with "Act on Special Measures Concerning Taxation prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1975; hereinafter in this Article referred to as 'Act No. 16 of 1975'), which remains in force pursuant to the provisions of Article 20, paragraph (2) of the Supplementary Provisions of that Act", and the phrase "Act on Special Measures Concerning Taxation" in paragraphs (2) and (3) of that Article with "Act on Special Measures Concerning Taxation prior to amendment by Act No. 16 of 1975".

The provisions of the New Act relating to automobile tax apply from automobile tax for fiscal year 1976, and the provisions then in force continue to govern automobile tax up to fiscal year 1975.

①The provisions of the New Act relating to individual municipal inhabitant tax (excluding the provisions of Article 4, paragraph (2) of the Supplementary Provisions of the New Act) apply from individual municipal inhabitant tax for fiscal year 1976, and the provisions then in force continue to govern individual municipal inhabitant tax up to fiscal year 1975.

②The provisions of Article 312, paragraphs (1), (2) and (5) of the New Act apply to corporate municipal inhabitant tax for business years ending on or after the Effective Date or for the period under Article 321-8, paragraph (5) of the New Act, and the provisions then in force continue to govern corporate municipal inhabitant tax for business years that ended before the Effective Date or for the period under that paragraph.

③In the case where the deadline for filing the return under Article 321-8, paragraph (1) of the New Act for a business year of a corporation ending on or after the Effective Date (limited to that relating to the return under Article 71, paragraph (1) of the Corporation Tax Act (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) of that Act)) falls before the Effective Date, notwithstanding the provisions of the preceding paragraph, the provisions then in force continue to govern municipal inhabitant tax that the corporation paid, or should have paid, as the municipal inhabitant tax relating to that return.