This Act comes into effect as of April 1, 1993; provided, however, that the provisions listed in the following items come into effect as of the dates specified in those items:

①The provisions of Article 3-3, paragraphs (1) and (2) of the Supplementary Provisions of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") apply to individual prefectural inhabitant tax for fiscal years beginning with fiscal year 1993, and with regard to individual prefectural inhabitant tax for fiscal years up to and including fiscal year 1992, the provisions then in force continue to govern.

②The provisions of Article 34, paragraph (1), item (v)-4 of the New Act (limited to the part relating to the provisions of (a) of that item) apply to donations that a person liable for the income levy of prefectural inhabitant tax makes to a prefecture, municipality or special ward on or after January 1, 1993.

The provisions of Article 72-18, paragraphs (1) and (2) of the New Act apply from individual enterprise tax for fiscal year 1993, and with regard to individual enterprise tax for fiscal years up to and including fiscal year 1992, the provisions then in force continue to govern.

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 April 1, 1993 (hereinafter referred to as the "Effective Date"), and with regard to real property acquisition tax imposed on the acquisition of real property before the Effective Date, the provisions then in force continue to govern.

①Except as otherwise specially provided, the provisions of Article 12-3 of the Supplementary Provisions of the New Act apply to automobile tax for fiscal years beginning with fiscal year 1993, and with regard to automobile tax for fiscal years up to and including fiscal year 1992, the provisions then in force continue to govern.

②With regard to automobile tax for fiscal year 1993 imposed on vehicles complying with the 1988 regulations, etc. prescribed in Article 12-3, 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 "Pre-amendment Local Tax Act" in this Article) (limited to those acquired before the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions, or those acquired on or after that date by a person who received deregistration before that date for a vehicle complying with the 1979 regulations prescribed in that paragraph, as a replacement for that motor vehicle, and excluding those to which the provisions of Article 12-3, paragraph (3) of the Supplementary Provisions of the New Act apply), the provisions then in force continue to govern.

③With regard to automobile tax for fiscal year 1993 imposed on vehicles complying with the 1989 regulations, etc. prescribed in Article 12-3, paragraph (5) of the Supplementary Provisions of the Pre-amendment Local Tax Act (limited to those acquired before the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions, or those acquired on or after that date by a person who received deregistration before that date for a vehicle complying with the 1979 regulations referred to in that paragraph, as a replacement for that motor vehicle, and excluding those to which the provisions of Article 12-3, paragraph (5) of the Supplementary Provisions of the New Act apply), the provisions then in force continue to govern.

④With regard to automobile tax for fiscal year 1993 imposed on vehicles complying with the 1990 regulations prescribed in Article 12-3, paragraph (7) of the Supplementary Provisions of the Pre-amendment Local Tax Act (limited to those acquired before the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions, or those acquired on or after that date by a person who received deregistration before that date for a vehicle complying with the 1979 regulations referred to in that paragraph, as a replacement for that motor vehicle, and excluding those to which the provisions of Article 12-3, paragraph (7) of the Supplementary Provisions of the New Act apply), the provisions then in force continue to govern.

①The provisions of Article 3-3, paragraphs (3) and (4) of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal years beginning with fiscal year 1993, and with regard to individual municipal inhabitant tax for fiscal years up to and including fiscal year 1992, the provisions then in force continue to govern.

②The provisions of Article 314-2, paragraph (1), item (v)-4 of the New Act (limited to the part relating to the provisions of (a) of that item) apply to donations that a person liable for the income levy of municipal inhabitant tax makes to a prefecture, municipality or special ward on or after January 1, 1993.

①Except as otherwise specially provided, the provisions of the New Act relating to fixed assets tax apply to fixed assets tax for fiscal years beginning with fiscal year 1993, and with regard to fixed assets tax for fiscal years up to and including fiscal year 1992, the provisions then in force continue to govern.

②The provisions of Article 349-3, paragraph (34) of the New Act apply to fixed assets tax for fiscal years beginning with fiscal year 1993 imposed on track facilities prescribed in that paragraph that are laid on or after January 2, 1992, and with regard to fixed assets tax imposed on track facilities prescribed in Article 349-3, paragraph (34) of the Local Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") that were laid on or before January 1, 1992, the provisions then in force continue to govern.

③With regard to fixed assets tax imposed on depreciable assets prescribed in Article 15, paragraph (14) of the Supplementary Provisions of the Former Act that were acquired between April 1, 1990 and March 31, 1992, the provisions then in force continue to govern.

④With regard to fixed assets tax imposed on machinery and other equipment prescribed in Article 15, paragraph (32) of the Supplementary Provisions of the Former Act that were acquired between December 29, 1988 and March 31, 1992, the provisions then in force continue to govern.

⑤With regard to fixed assets tax imposed on dwellings prescribed in Article 16, paragraph (6) of the Supplementary Provisions of the Former Act that were newly built between January 2, 1990 and January 1, 1992, the provisions then in force continue to govern.

⑥The provisions of Article 349-3-2 of the New Act, and Article 17, Article 17-2, paragraph (1), Article 18, Article 18-2, Article 19-3, Article 19-4, Article 22, paragraph (1), Article 24, Article 28, and Article 29-6, paragraphs (1) and (2) of the Supplementary Provisions of the New Act apply to fixed assets tax for fiscal years beginning with fiscal year 1994, and with regard to fixed assets tax for fiscal years up to and including fiscal year 1993, the provisions then in force continue to govern.

For fixed assets tax for fiscal year 1994 only, with regard to fixed assets tax imposed on land to which Article 18, paragraph (1) or Article 19-4 of the Supplementary Provisions of the New Act applies, the mayor of the municipality may, with respect to the amounts determined in each item of Article 28, paragraph (1) of the Supplementary Provisions of the New Act and the comparison-based tax base amount under that paragraph, which have been registered in the land tax ledger, etc. pursuant to the provisions of that paragraph, and the amounts determined in each item of Article 28, paragraph (2) of the Supplementary Provisions of the New Act registered in the land tax ledger, etc. pursuant to the provisions of that paragraph, substitute notification of those amounts to the owner of the land for the inspection of the fixed assets tax ledger under Article 415 of the New Act. In this case, with regard to 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, concerning 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, "that, on or after the day on which the fixed assets tax ledger was made available for inspection pursuant to the provisions of Article 415, paragraph (1), 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 registered, or the registered price, etc." is deemed to be replaced with "on or after the day on which notification of the comparison-based tax base amount under Article 28, paragraph (1) of the Supplementary Provisions was given pursuant to Article 8 of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 1993), the comparison-based tax base amount under that paragraph pertaining to that notification", "price or the comparison-based tax base amount under that paragraph" is deemed to be replaced with "the comparison-based tax base amount under that paragraph", and "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, "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 the last day thereof, or Article 417, paragraph (1)" is deemed to be replaced with "the day on which notification of the comparison-based tax base amount under Article 28, paragraph (1) of the Supplementary Provisions was received pursuant to Article 8 of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 1993), or Article 417, paragraph (1) as applied with terms replaced pursuant to Article 8 of the Supplementary Provisions of that Act".