This Act comes into effect on April 1, 1981; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:

①The provisions of Article 17-5 of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") apply to local tax or additional charges for which the statutory payment due date prescribed in Article 17-5, paragraph (1) of the New Act arrives on or after the effective date of the provisions set forth in item (vii) of the preceding Article, and for the period during which reassessment, determination or assessment determination, or determination of additional charges may be made with respect to local tax for which that statutory payment due date arrived before that date, the provisions then in force continue to govern.

②The provisions of Article 18-2 of the New Act apply to local tax (including the delinquency charges and additional charges relating to that local tax) for which the statutory payment due date prescribed in Article 18, paragraph (1) of the New Act arrives on or after the effective date of the provisions set forth in item (vii) of the preceding Article, and for the prescription of the right to collect local tax for which that statutory payment due date arrived before that date, the provisions then in force continue to govern.

①Except as otherwise specially provided, the provisions of the New Act concerning individual prefectural inhabitant tax apply beginning with individual prefectural inhabitant tax for fiscal year 1981, and for individual prefectural inhabitant tax for fiscal years up to and including fiscal year 1980, the provisions then in force continue to govern.

②At the time of the enforcement of this Act, if a National Health Insurance Society, a Federation of National Health Insurance Associations, a health insurance society or the National Federation of Health Insurance Societies has been continuously carrying on, since before April 1, 1981 (hereinafter referred to as the "Effective Date"), a business that falls under the profit-making business prescribed in Article 25, paragraph (2) of the New Act, that business is deemed to have been newly commenced on the Effective Date, and the provisions of paragraph (1) of that Article apply.

③The provisions of Article 51, paragraph (1) of the New Act apply to corporate prefectural inhabitant tax for business years ending on or after August 1, 1981 and corporate prefectural inhabitant tax relating to the corporation tax amount on liquidation income due to dissolution or merger on or after that date (including corporate prefectural inhabitant tax relating to the corporation tax amount for a business year in liquidation of a corporation subject to corporation tax on liquidation income and the corporation tax amount payable by reason of a partial distribution of residual assets; the same applies hereinafter in this paragraph), and for corporate prefectural inhabitant tax for business years that ended before that date and corporate prefectural inhabitant tax relating to the corporation tax amount on liquidation income due to dissolution or merger before that date, the provisions then in force continue to govern.

④Notwithstanding the provisions of the preceding paragraph, if 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 August 1, 1981 (limited to a return that a corporation obligated to submit a return concerning corporation tax pursuant to Article 71, paragraph (1) of the Corporation Tax Act (Act No. 34 of 1965) (including the case where Article 72, paragraph (1) of that Act applies and the case where these provisions are applied mutatis mutandis in Article 145, paragraph (1) of that Act; the same applies in paragraph (6)) is to file by the deadline for filing that return pursuant to Article 53, paragraph (1) of the New Act, other than a return filed by a corporation to which Article 57, paragraph (2) of the New Act applies) is before that date, the provisions then in force continue to govern for the corporation tax levy of prefectural inhabitant tax paid, or that should have been paid, with respect to that return of that corporation.

⑤The 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 the Effective Date or for the period prescribed in Article 53, paragraph (5) of the New Act, and for corporate prefectural inhabitant tax for business years that ended before the Effective Date or for the period prescribed in that paragraph, the provisions then in force continue to govern.

⑥Notwithstanding the provisions of the preceding paragraph, if 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 a return that a corporation obligated to submit a return concerning corporation tax pursuant to Article 71, paragraph (1) of the Corporation Tax Act is to file by the deadline for filing that return pursuant to Article 53, paragraph (1) of the New Act) is before the Effective Date, the provisions then in force continue to govern for the per capita levy of prefectural inhabitant tax paid, or that should have been paid, with respect to that return of that corporation.

①The provisions of Article 72, paragraphs (5), (7) and (8) of the New Act apply beginning with individual enterprise tax imposed on income from business during the year 1981 and subsequent years, and for individual enterprise tax imposed on income from business during the year 1980 and earlier years, the provisions then in force continue to govern.

②The provisions of Article 9, paragraph (4) of the Supplementary Provisions of the Local Tax Act prior to its amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") remain in force with respect to individual enterprise tax for fiscal years up to and including fiscal year 1980.

③At the time of the enforcement of this Act, if a National Health Insurance Society, a Federation of National Health Insurance Associations, a health insurance society or the National Federation of Health Insurance Societies has been continuously carrying on, since before the Effective Date, a business that falls under the profit-making business prescribed in Article 72-5, paragraph (4) of the New Act, that business is deemed to have been newly commenced on the Effective Date, and the provisions of paragraph (1) of that Article apply.

①Except as otherwise specially provided, the provisions of the New Act concerning real property acquisition tax apply to real property acquisition tax to be imposed on acquisitions of real property on or after the Effective Date, and for real property acquisition tax imposed on acquisitions of real property before the Effective Date, the provisions then in force continue to govern.

②The provisions of Article 73-14, paragraph (1) of the New Act apply to real property acquisition tax to be imposed on the acquisition of a dwelling prescribed in that paragraph on or after July 1, 1981, and for real property acquisition tax imposed on the acquisition of a dwelling prescribed in that paragraph before that date, the provisions then in force continue to govern.

③Notwithstanding the provisions of the preceding paragraph, the provisions of Article 73-14, paragraph (1) of the New Act apply to real property acquisition tax imposed on the acquisition of the dwellings relating to the earlier and later construction in the case where a person who built a dwelling before July 1, 1981 (including the purchase of a newly built dwelling that has not yet been used for residence by any person; the same applies hereinafter in this paragraph) newly builds, on or after that date and within one year after the construction of that dwelling, a dwelling that is to form a single structure with that dwelling, or builds an extension to that dwelling.

④The provisions of Article 73-15, paragraph (1) of the New Act apply to real property acquisition tax to be imposed on acquisitions of real property on or after July 1, 1981, and for real property acquisition tax imposed on acquisitions of real property before that date, the provisions then in force continue to govern.

⑤Notwithstanding the provisions of the preceding paragraph, the provisions of Article 73-15, paragraph (1) of the Former Act remain in force, only if the acquisition of the house is made by December 31, 1982, with respect to real property acquisition tax to be imposed on the acquisition of a house (meaning a house other than a dwelling; hereinafter in this paragraph simply referred to as a "house") in the case where a person who commenced new construction work on the house before January 1, 1981 acquires that house through that new construction.

⑥With respect to the application of the provisions in the case where an acquisition of real property before July 1, 1981 falls under the provisions of Article 73-24, paragraph (1) or (2), Article 73-27-2, paragraph (1) or Article 11-4, paragraph (1) or (9) of the Supplementary Provisions of the New Act, Article 11-2, paragraph (1), (7) or (9) of the Supplementary Provisions of the Former Act that is to be followed pursuant to the provisions of paragraph (1), or Article 11-2, paragraph (7) of the Supplementary Provisions of the Former Act that remains in force pursuant to the provisions of paragraph (9), in those provisions the phrase "tax rate" is deemed to be replaced with "the tax rate used for calculating that tax amount".

⑦The provisions of Article 11, paragraphs (2) and (3) of the Supplementary Provisions of the Former Act remain in force, only if the acquisition is made by March 31, 1982, with respect to real property acquisition tax to be imposed on the acquisition of land in the case where the land is acquired through an exchange and consolidation of farmland arranged by the Agricultural Committee on the basis of an application made before the Effective Date.

⑧The provisions of Article 11-4, paragraph (7) of the Supplementary Provisions of the New Act apply to real property acquisition tax to be imposed on the acquisition of a facility prescribed in that paragraph on or after October 1, 1981.

⑨The provisions of Article 11-2, paragraph (7) of the Supplementary Provisions of the Former Act remain in force, only if the acquisition of the facility prescribed in that paragraph is made during the period from the Effective Date through September 30, 1981, with respect to real property acquisition tax to be imposed on the acquisition of that facility. In this case, the phrase "one-third" in that paragraph is deemed to be replaced with "one-fourth".

⑩The provisions of Articles 73-25 through 73-27 of the New Act apply mutatis mutandis to the deferral of collection of the amount of real property acquisition tax imposed on the acquisition of a facility prescribed in Article 11-2, paragraph (7) of the Supplementary Provisions of the Former Act that remains in force pursuant to the provisions of the preceding paragraph and the cancellation thereof, and to the refund of local government levies relating to that real property acquisition tax. In this case, in Article 73-25, paragraph (1), the phrase ", acquisition of land" is deemed to be replaced with ", acquisition of a facility prescribed in Article 11-2, paragraph (7) of the Supplementary Provisions of the Local Tax Act prior to its amendment by the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located (Act No. 15 of 1981) that remains in force pursuant to the provisions of Article 5, paragraph (9) of the Supplementary Provisions of that Act (hereinafter referred to as the 'Local Tax Act Before the 1981 Amendment') (hereinafter referred to as a 'facility')", the phrase "that land" is deemed to be replaced with "that facility", the phrase "paragraph (1), item (i) or paragraph (2), item (i) of the preceding Article" is deemed to be replaced with "that paragraph", the phrase "within two years from the date of that acquisition in the case of an acquisition of land subject to the provisions of paragraph (1), item (i) of that Article, and within one year from the date of acquisition in the case of an acquisition of land subject to paragraph (2), item (i) of that Article" is deemed to be replaced with "within three years from the date of that acquisition", and the phrase "these" is deemed to be replaced with "that paragraph"; in paragraph (2) of that Article, the phrase "land" is deemed to be replaced with "facility"; in Article 73-26, paragraph (1), the phrase "Article 73-24, paragraph (1), item (i) or paragraph (2), item (i)" is deemed to be replaced with "Article 11-2, paragraph (7) of the Supplementary Provisions of the Local Tax Act Before the 1981 Amendment"; and in Article 73-27, paragraph (1), the phrase "land" is deemed to be replaced with "facility", the phrase "Article 73-24, paragraph (1), item (i) or paragraph (2), item (i)" is deemed to be replaced with "Article 11-2, paragraph (7) of the Supplementary Provisions of the Local Tax Act Before the 1981 Amendment", and the phrase "these" is deemed to be replaced with "that paragraph".