The provisions of Article 74-5 of the New Act and Article 12-2 of the Supplementary Provisions of the New Act apply to prefectural tobacco tax to be imposed on manufactured tobacco relating to a sale under Article 74-2, paragraph (1) of the New Act or a sale or consumption under paragraph (2) of that Article (hereinafter referred to as "sale, etc." in this paragraph) made on or after the Effective Date, and with regard to prefectural tobacco tax imposed on manufactured tobacco relating to a sale, etc. made before the Effective Date, the provisions then in force continue to govern.

The provisions of Article 144-2 of the New Act apply to special local consumption tax to be imposed on amusement, eating and drinking, and lodging, and other acts of use (meaning other acts of use prescribed in Article 113, paragraph (1) of the New Act) on or after the Effective Date, and with regard to special local consumption tax imposed on those acts before the Effective Date, the provisions then in force continue to govern.

①With regard to special local consumption tax imposed on amusement, eating and drinking, and lodging, and other acts of use (meaning other acts of use prescribed in Article 113, paragraph (1) of the Local Tax Act prior to amendment by the provisions of Article 2; the same applies hereinafter in this Article) before the date of enforcement of the provisions of Article 2, the provisions then in force continue to govern.

②A prefectural governor is to, as provided by Prefectural Ordinance, have special collection agents of special local consumption tax return the identification cards prescribed in Article 120, paragraph (2) of the Local Tax Act prior to amendment by the provisions of Article 2 that have been issued to them as of the day preceding the date of enforcement of the provisions of Article 2.

③The provisions of Article 129 of the Local Tax Act prior to amendment by the provisions of Article 2 remain in force with regard to the retention of books and documents recording the status of amusement, eating and drinking, and lodging and other acts of use before the date of enforcement of the provisions of Article 2, or the electronic or magnetic records or computer output microfilm prescribed in Article 129, paragraph (1) of the Local Tax Act prior to amendment by the provisions of Article 2 in which those matters are recorded.

①Except as otherwise specially provided, the provisions of the New Act relating to individual municipal inhabitant tax apply to individual municipal inhabitant tax for fiscal years beginning with fiscal year 1997, and with regard to individual municipal inhabitant tax for fiscal years up to and including fiscal year 1996, the provisions then in force continue to govern.

②The provisions of Article 328-3 and Appended Table 2 of the New Act apply to the income levy on severance pay or other such compensation (meaning severance pay or other such compensation prescribed in Article 328 of the New Act; the same applies hereinafter in this paragraph) to be paid on or after January 1, 1998, and with regard to the income levy on severance pay or other such compensation to be paid before that date, the provisions then in force continue to govern.

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 1997, and with regard to fixed assets tax for fiscal years up to and including fiscal year 1996, the provisions then in force continue to govern.

②With regard to fixed assets tax imposed on earthen embankments, simple earthen embankments, explosion-proof walls, barriers and other structures, and oil spill prevention dikes prescribed in Article 348, paragraph (2), item (vi)-2 of the Local Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") that were installed before January 2, 1997, the provisions then in force continue to govern.

③The provisions of Article 15, paragraph (5), item (vi) of the Supplementary Provisions of the New Act apply to fixed assets tax for fiscal years beginning with fiscal year 1998 imposed on facilities prescribed in that item that are newly installed on or after April 1, 1997.

④The provisions of Article 15, paragraph (6) of the Supplementary Provisions of the New Act, in the part relating to depreciable assets for purifying groundwater, apply to fixed assets tax for fiscal year 1997 imposed on those depreciable assets newly installed on or after January 2, 1996.

⑤With regard to fixed assets tax imposed on barriers and other structures prescribed in Article 15, paragraph (7) of the Supplementary Provisions of the Former Act that were installed between January 2, 1996 and January 1, 1997, the provisions then in force continue to govern.

⑥With regard to fixed assets tax imposed on aircraft prescribed in Article 15, paragraph (10) of the Supplementary Provisions of the Former Act on which fixed assets tax came to be newly imposed between fiscal year 1986 and fiscal year 1996, the provisions then in force continue to govern.

⑦With regard to fixed assets tax imposed on houses and depreciable assets used for the specified urban planning parking facilities or specified notified parking facilities prescribed in Article 15, paragraph (11) of the Supplementary Provisions of the Former Act that were constructed or installed between January 2, 1991 (for specified notified parking facilities prescribed in that paragraph, November 1, 1991) and January 1, 1997, the provisions then in force continue to govern.

⑧With regard to fixed assets tax imposed on advanced cable television broadcasting facilities prescribed in Article 15, paragraph (31) of the Supplementary Provisions of the Former Act that were newly installed between July 1, 1995 and March 31, 1997, the provisions then in force continue to govern.

⑨With 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 April 1, 1995 and March 31, 1999, the provisions of that paragraph remain in force. In this case, with regard to the application of that paragraph to machinery and other equipment prescribed in that paragraph that were acquired between April 1, 1997 and March 31, 1999, in that paragraph, "specified substances prescribed" is deemed to be replaced with "specified substances prescribed (hereinafter referred to as 'specified substances' in this paragraph)", "substances substituting" is deemed to be replaced with "substances substituting (excluding specified substances belonging to Group I of Annex C to that Protocol)", "Article 349-3, paragraph (1)" is deemed to be replaced with "Article 349-3, paragraph (1) or (37) of the Local Tax Act as amended by the Act Partially Amending the Local Tax Act (Act No. 15 of 1999)", "from April 1, 1995 to March 31, 1997" is deemed to be replaced with "from April 1, 1997 to March 31, 1999", and "three-fourths" is deemed to be replaced with "four-fifths".

⑩With regard to fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (34) of the Supplementary Provisions of the Former Act that were newly acquired between April 1, 1996 and March 31, 1997 and directly used for the air transport service prescribed in Article 2, paragraph (16) of the Civil Aeronautics Act (Act No. 231 of 1952), the provisions then in force continue to govern.

①A member of a fixed asset valuation review board who is in office as of the enforcement of this Act is deemed to have been appointed from among the residents of the municipality or persons who have tax liability for municipal taxes pursuant to Article 423, paragraph (3) of the New Act.

②With regard to the term of office of a member of a fixed asset valuation review board who is in office as of the enforcement of this Act, the provisions then in force continue to govern.

For fixed assets tax for fiscal year 1997 only, with regard to fixed assets tax imposed on land to which Article 18, paragraph (1), Article 18-2, Article 19, 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 the provisions of 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 and the provisions of Article 432, paragraph (1) 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 11 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. 9 of 1997), 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 11 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. 9 of 1997), or Article 417, paragraph (1) as applied with terms replaced pursuant to Article 11 of the Supplementary Provisions of that Act".

①For fixed assets tax or city planning tax for fiscal year 1997 only, where a municipality is unable to calculate, by the deadline for delivery of the tax notice under Article 364, paragraph (2) of the New Act, the adjusted fixed assets tax amount for building land, etc. prescribed in Article 18, paragraph (1) of the Supplementary Provisions of the New Act, the adjusted fixed assets tax on commercial land, etc. prescribed in Article 18-2 of the Supplementary Provisions of the New Act or the adjusted city planning tax on building land, etc. prescribed in Article 25, paragraph (1) of the Supplementary Provisions of the New Act, with regard to fixed assets tax or city planning tax imposed on building land, etc., it may collect the fixed assets tax or city planning tax on that building land, etc. at each payment period, within the range of the amount obtained by dividing the amount equivalent to the fixed assets tax amount or city planning tax amount on that building land, etc. provisionally calculated in accordance with the rules of Article 18, paragraph (1) or Article 25, paragraph (1) of the Supplementary Provisions of the Former Act (hereinafter referred to as the "provisionally calculated tax" in this Article) by the number of payment periods for that fiscal year.

②Where the mayor of the municipality has, after imposing fixed assets tax or city planning tax pursuant to the provisions of the preceding paragraph, calculated the amount of fixed assets tax or city planning tax for fiscal year 1997 on that building land, etc. (hereinafter referred to as the "final computation" in this Article), the mayor must notify the taxpayer to that effect without delay. In this case, where the fixed assets tax amount or city planning tax amount already imposed is less than the fixed assets tax amount or city planning tax amount for fiscal year 1997 on that building land, etc. (hereinafter referred to as the "finally computed tax amount" in this Article), the tax deficiency is to be collected at the payment period on or after the day on which the final computation was made, and where the fixed assets tax amount or city planning tax amount already collected exceeds the finally computed tax amount, the overpaid amount must be refunded, or appropriated to the unpaid local government levies of the person liable for tax concerned, in accordance with the rules of Article 17 or Article 17-2 of the New Act.

③When the mayor of the municipality collects fixed assets tax or city planning tax pursuant to the provisions of paragraph (1), the mayor must state the following matters in the tax notice delivered to the taxpayer of that fixed assets tax or city planning tax, or attach a document stating them:

④When delinquent tax collection procedures are carried out with respect to fixed assets tax or city planning tax collected pursuant to the provisions of paragraph (1), realization of property may not be carried out until the day on which the notification under the provisions of paragraph (2) is given with respect to that building land, etc.