This Act comes into effect on April 1, 1982; provided, however, that the provisions listed in the following items come into effect on the dates specified in the respective items:

①The provisions of Article 14-5 of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") apply to local government levies distributed or appropriated on or after October 1, 1982, and for local government levies distributed or appropriated before that date, the provisions then in force continue to govern.

②The provisions of Article 17-2, paragraph (3) of the New Act apply to local government levies appropriated on or after October 1, 1982, and for local government levies appropriated before that date, the provisions then in force continue to govern.

③The provisions of Article 18-2, paragraph (5) and Article 20-9-4, paragraph (2) of the New Act apply to local government levies paid or remitted on or after October 1, 1982, and for local government levies paid or remitted before that date, the provisions then in force continue to govern.

The provisions of Article 15-3 of the New Act apply to the corporation tax levy of prefectural inhabitant tax or municipal inhabitant tax, or corporate enterprise tax, for business years ending on or after April 1, 1982 (hereinafter referred to as the "Effective Date") (excluding the corporation tax levy of prefectural inhabitant tax or municipal inhabitant tax, or corporate enterprise tax, relating to a return under Article 53, paragraph (1), Article 321-8, paragraph (1) or Article 72-26, paragraph (1) of the New Act for a business year ending on or after the Effective Date (in the case of the corporation tax levy of prefectural inhabitant tax or municipal inhabitant tax, limited to a return stating the corporation tax levy amount of prefectural inhabitant tax or municipal inhabitant tax calculated with the corporation tax amount relating to a return under 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 of that Act) as the tax base) for which the deadline for filing arrives before June 1, 1982 (hereinafter in this paragraph referred to as a "specified interim return")), and for the corporation tax levy of prefectural inhabitant tax or municipal inhabitant tax, or corporate enterprise tax, for business years that ended before the Effective Date and the corporation tax levy of prefectural inhabitant tax or municipal inhabitant tax, or corporate enterprise tax, relating to a specified interim return, 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 to individual prefectural inhabitant tax for fiscal year 1982 and subsequent fiscal years, and for individual prefectural inhabitant tax for fiscal years up to and including fiscal year 1981, the provisions then in force continue to govern.

②The provisions of Article 32, paragraph (9) of the New Act apply to the casualty loss prescribed in that paragraph arising in each year from 1981 onward, and for the casualty loss prescribed in Article 32, paragraph (9) of the Local Tax Act prior to its amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") arising in each year up to and including 1980, the provisions then in force continue to govern.

③Solely for individual prefectural inhabitant tax for fiscal year 1982, where a person liable for the income levy has business income prescribed in Article 25, paragraph (1) of the Act on Special Measures Concerning Taxation prior to its amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 13 of 1981) (hereinafter referred to as the "Act on Special Measures Concerning Taxation Before the 1981 Amendment"), and a return under Article 45-2, paragraph (1) of the New Act (including a return submitted after its deadline for filing but by the time the tax notice of prefectural inhabitant tax is served, and a final return under Article 45-3, paragraph (1) of the New Act submitted by that time) states that Article 6, paragraph (1) of the Supplementary Provisions of the Former Act is to apply, the income levy of prefectural inhabitant tax of that person is governed by the rules of Article 6, paragraph (1) of the Supplementary Provisions of the Former Act, notwithstanding Article 6, paragraphs (1) and (2) of the Supplementary Provisions of the New Act.

④The provisions of Article 8, paragraph (2) of the Supplementary Provisions of the New Act apply to corporate prefectural inhabitant tax for business years ending on or after the Effective Date, and for corporate prefectural inhabitant tax for business years that ended before the Effective Date, the provisions then in force continue to govern.

⑤The provisions of Article 33-3, paragraph (2) and paragraph (3), item (ii), Article 34, paragraph (1) and paragraph (3), item (ii), and Articles 34-2 through 35 of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal year 1983 and subsequent fiscal years, and for individual prefectural inhabitant tax for fiscal years up to and including fiscal year 1982, the provisions then in force continue to govern.

The provisions of Article 72-48, paragraph (3) of the New Act and Article 9-3 of the Supplementary Provisions of the New Act apply to corporate enterprise tax for business years commencing on or after the Effective Date (excluding business years in liquidation of corporations dissolved before the Effective Date), and for corporate enterprise tax for business years commencing before the Effective Date and for business years in liquidation commencing on or after the Effective Date of corporations dissolved before the Effective Date, the provisions then in force continue to govern.

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 (4) and Article 73-24, paragraph (4) of the New Act apply to real property acquisition tax to be imposed on acquisitions of real property on or after the Effective Date and to real property acquisition tax imposed on acquisitions of real property before the Effective Date for which the last day of the period relating to the return under Article 73-14, paragraph (4) or Article 73-24, paragraph (4) of the Former Act arrives on or after the Effective Date, and for real property acquisition tax imposed on acquisitions for which the last day of the period relating to that return arrived before the Effective Date, the provisions then in force continue to govern.

③At the time of the enforcement of this Act, the provisions of Article 11-5 of the Supplementary Provisions of the Former Act remain in force with respect to real property acquisition tax relating to the real property acquisition tax amount for which deferral of collection is being received pursuant to Article 73-27-6, paragraph (2) of the Former Act as applied with terms replaced pursuant to the provisions of Article 11-5 of the Supplementary Provisions of the Former Act. In this case, the phrase "nine years" in Article 11-5 of the Supplementary Provisions of the Former Act is deemed to be replaced with "12 years", and the phrase "Article 11-5 of the Supplementary Provisions" is deemed to be replaced with "Article 11-5 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. 10 of 1982) that remains in force pursuant to the provisions of Article 6, paragraph (4) of the Supplementary Provisions of that Act".

The provisions of Article 114-4, paragraph (1), Article 114-5, paragraph (1) and Article 129, paragraph (3) of the New Act apply to consumption tax on meals, drinks, etc. to be imposed on eating and drinking, lodging and other acts of use (meaning the other acts of use prescribed in Article 113, paragraph (1) of the New Act) on or after January 1, 1983, and for consumption tax on meals, drinks, etc. imposed on those acts before that date, the provisions then in force continue to govern.