①Except as otherwise specially provided, the provisions of the New Act concerning individual municipal inhabitant tax apply to individual municipal inhabitant tax for fiscal year 1982 and subsequent fiscal years, and for individual municipal inhabitant tax for fiscal years up to and including fiscal year 1981, the provisions then in force continue to govern.

②The provisions of Article 313, 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 313, paragraph (9) of the Former Act arising in each year up to and including 1980, the provisions then in force continue to govern.

③Solely for individual municipal 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 Before the 1981 Amendment, and a return under Article 317-2, paragraph (1) of the New Act (including a return submitted after its deadline for filing but by the time the tax notice of municipal inhabitant tax is served, and a final return under Article 317-3, paragraph (1) of the New Act submitted by that time) states that Article 6, paragraph (2) of the Supplementary Provisions of the Former Act is to apply, the income levy of municipal inhabitant tax of that person is governed by the rules of Article 6, paragraph (2) of the Supplementary Provisions of the Former Act, notwithstanding Article 6, paragraphs (5) and (6) 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 municipal inhabitant tax for business years ending on or after the Effective Date, and for corporate municipal 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) of the Supplementary Provisions of the New Act as applied mutatis mutandis in paragraph (4) of that Article, Article 34, paragraph (1) and paragraph (3), item (ii) of the Supplementary Provisions of the New Act as applied mutatis mutandis in paragraph (4) of that Article, and Articles 34-2 through 35 of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal year 1983 and subsequent fiscal years, and for individual municipal inhabitant tax for fiscal years up to and including fiscal year 1982, the provisions then in force continue to govern.

①Except as otherwise specially provided, the provisions of the New Act concerning fixed assets tax apply to fixed assets tax for fiscal year 1982 and subsequent fiscal years, and for fixed assets tax for fiscal years up to and including fiscal year 1981, the provisions then in force continue to govern.

②The provisions of Article 349-3, paragraph (16) of the New Act apply to fixed assets tax for fiscal year 1982 and subsequent fiscal years imposed on the structures prescribed in that paragraph that were installed on or after January 2, 1981.

③The provisions of Article 349-3, paragraph (16) of the Former Act remain in force with respect to fixed assets tax imposed on the structures prescribed in that paragraph that were installed during the period up to January 1, 1981.

④The provisions of Article 349-3, paragraph (22) of the New Act apply to fixed assets tax for fiscal year 1982 and subsequent fiscal years imposed on the houses and depreciable assets prescribed in that paragraph that were acquired on or after January 2, 1981.

⑤The provisions of Article 349-3, paragraph (22) of the Former Act remain in force with respect to fixed assets tax imposed on the houses and depreciable assets prescribed in that paragraph that were acquired during the period up to January 1, 1981.

⑥For fixed assets tax imposed on the crude oil storage facilities prescribed in Article 15, paragraph (4) of the Supplementary Provisions of the Former Act that were newly established during the period from January 2, 1973 through March 31, 1981, the provisions then in force continue to govern.

⑦For fixed assets tax imposed on the houses and depreciable assets prescribed in Article 15, paragraph (6) of the Supplementary Provisions of the Former Act that were acquired during the period from January 2, 1979 through January 1, 1981, the provisions then in force continue to govern.

⑧For fixed assets tax imposed on the houses and depreciable assets prescribed in Article 15, paragraph (10) of the Supplementary Provisions of the Former Act that were acquired during the period from January 2, 1980 through September 30, 1981, the provisions then in force continue to govern.

⑨For fixed assets tax imposed on the houses and depreciable assets prescribed in Article 15, paragraph (11) of the Supplementary Provisions of the Former Act that were acquired during the period from January 2, 1979 through January 1, 1981, the provisions then in force continue to govern.

⑩For fixed assets tax imposed on the outdoor water supply facilities for fire fighting, etc. prescribed in Article 15, paragraph (12) of the Supplementary Provisions of the Former Act that were acquired during the period from July 14, 1976 through December 31, 1981, the provisions then in force continue to govern.

⑪For fixed assets tax imposed on the houses and depreciable assets prescribed in Article 15, paragraph (14) of the Supplementary Provisions of the Former Act that were constructed or installed during the period from January 2, 1975 through January 1, 1981, the provisions then in force continue to govern.

⑫For fixed assets tax imposed on the emergency medical equipment prescribed in Article 15, paragraph (17) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 1979 through March 31, 1981, the provisions then in force continue to govern.

①Solely for fixed assets tax for fiscal year 1982, with respect to fixed assets tax imposed on land subject to Article 18, paragraph (1), Article 19, paragraph (1), Article 19-3 or Article 19-4, paragraph (1) of the Supplementary Provisions of the New Act, the mayor of the municipality may, for the amounts specified in the items of Article 28, paragraph (1) of the Supplementary Provisions of the New Act and the comparison-based tax base amount of that paragraph that have been entered in the land tax ledgers, etc. pursuant to that paragraph, the amounts specified in the items of paragraph (2) of that Article that have been entered in the land tax ledgers, etc. pursuant to that paragraph, and the amount to be the tax base for farmland in an urbanization promotion area (meaning farmland in an urbanization promotion area prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions of the New Act; the same applies hereinafter) subject to Article 19-3 of the Supplementary Provisions of the New Act that has been entered in the land tax ledgers, etc. pursuant to Article 28, paragraph (3) of the Supplementary Provisions of the New Act, substitute notification of those amounts to the owner of that land for the inspection of the fixed assets tax ledger under Article 415 of the New Act. In this case, for the application of Article 417, paragraph (1) and Article 432, paragraph (1) of the New Act as applied with terms replaced pursuant to Article 22, paragraph (1) of the Supplementary Provisions of the New Act to the comparison-based tax base amount under Article 28, paragraph (1) of the Supplementary Provisions of the New Act for that land, in Article 417, paragraph (1) of the New Act as applied with terms replaced pursuant to Article 22, paragraph (1) of the Supplementary Provisions of the New Act, the phrase "that the registration of the price, etc. of the fixed asset (including the comparison-based tax base amount under Article 28, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this paragraph) has not been made on or after the date when the fixed assets tax ledger was made available for inspection pursuant to Article 415, paragraph (1), or the registered price, etc." is deemed to be replaced with "the comparison-based tax base amount under that paragraph relating to that notification, on or after the date of giving notification of the comparison-based tax base amount under Article 28, paragraph (1) of the Supplementary Provisions pursuant to Article 10, paragraph (1) of the Supplementary Provisions of 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)", the phrase "price or comparison-based tax base amount under that paragraph" is deemed to be replaced with "comparison-based tax base amount under that paragraph", and the phrase "the price, etc." is deemed to be replaced with "the comparison-based tax base amount under that paragraph", and in Article 432, paragraph (1) of the New Act, the phrase "during the period from the first day of the inspection period under Article 415, paragraph (1) (including the case under Article 419, paragraph (3)) to 10 days after its last day, or under Article 417, paragraph (1)" is deemed to be replaced with "the date of receiving notification of the comparison-based tax base amount under Article 28, paragraph (1) of the Supplementary Provisions pursuant to Article 10, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located, or Article 417, paragraph (1) as applied with terms replaced pursuant to Article 10, paragraph (1) of the Supplementary Provisions of that Act".

②Solely for fixed assets tax for fiscal year 1982, with respect to fixed assets tax imposed on farmland in an urbanization promotion area subject to Article 19-4, paragraph (1) of the Supplementary Provisions of the New Act, when the mayor of the municipality delivers a tax notice to the taxpayer pursuant to Article 364, paragraph (7) of the New Act, the mayor is to send together with it a document stating an outline of the method of calculating the amount of fixed assets tax imposed on that farmland in an urbanization promotion area.