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 1999 and thereafter, and for individual municipal inhabitant tax up to fiscal year 1998, the provisions then in force continue to govern.

②The provisions of Article 4, paragraph (2) of the Supplementary Provisions of the Former Act remain in force with respect to the application of the provisions of Article 313, paragraph (2) of the New Act to the transfer prescribed in Article 41-5, paragraph (6) of the Act on Special Measures Concerning Taxation Before the Amendment of the transferred assets prescribed in paragraph (3), item (i) of that Article that was carried out before January 1, 1999.

③The provisions of Article 4-2 of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal year 2000 and thereafter, and for individual municipal inhabitant tax up to fiscal year 1999, the provisions then in force continue to govern.

④The provisions of Article 34, paragraphs (1), (2) and (5) (limited to the part under which "2/100" in paragraph (2) of that Article is read as "4/100"), Article 34-2, Article 34-3 and Article 40, paragraphs (2) through (4) of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal year 2000 and thereafter, and for individual municipal inhabitant tax up to fiscal year 1999, the provisions then in force continue to govern.

⑤For the income from transfers of shares, etc. (meaning the income from transfers of shares, etc. prescribed in Article 37-11, paragraph (1) of the Act on Special Measures Concerning Taxation Before the Amendment; the same applies in the following paragraph) from the transfer of listed shares, etc. prescribed in Article 37-11, paragraph (1) of the Act on Special Measures Concerning Taxation Before the Amendment that a person liable for the income levy made before the Effective Date, the provisions then in force continue to govern.

⑥For the income from transfers of shares, etc. from the transfer of listed shares, etc. prescribed in Article 37-11, paragraph (1) of the Act on Special Measures Concerning Taxation Before the Amendment that a person liable for the income levy makes during the period from the Effective Date to December 31, 2002, the provisions of Article 35-2, paragraph (1) of the Supplementary Provisions of the Former Act remain in force. In this case, the phrase "that Act" in that paragraph is deemed to be replaced with "the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 9 of 1999), which is to remain in force pursuant to the provisions of Article 15, paragraph (2) of the Supplementary Provisions of that Act".

⑦The provisions of the New Act concerning the separately taxed income levy (meaning the income levy imposed pursuant to the provisions of Article 328 of the New Act; the same applies hereinafter in this paragraph and paragraph (9)) apply to the separately taxed income levy pertaining to severance pay or other such compensation (meaning the severance pay or other such compensation prescribed in that Article; the same applies hereinafter in this paragraph through paragraph (10)) due to be paid on or after January 1, 1999, and for the separately taxed income levy pertaining to severance pay or other such compensation due to be paid before that date, the provisions then in force continue to govern.

⑧In the case of the preceding paragraph, with regard to the application of the provisions of Article 328-6 of the New Act and Article 7, paragraph (5) of the Supplementary Provisions of the New Act to severance pay or other such compensation due to be paid during 1999 that was paid before the Effective Date, the phrase "Article 328-3" in Article 328-6 of the New Act is deemed to be replaced with "Article 328-3 where the provisions of Article 40, paragraph (5) of the Supplementary Provisions are not applied", and in Article 7, paragraph (5) of the Supplementary Provisions of the New Act, the phrase "Article 328-6, paragraph (1) or (2)" is deemed to be replaced with "Article 328-6, paragraph (1) or (2) as applied by replacing terms pursuant to the provisions of Article 7, paragraph (8) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act (Act No. 15 of 1999)", the phrase "Article 328-3" is deemed to be replaced with "Article 328-3 where the provisions of Article 40, paragraph (5) of the Supplementary Provisions are not applied", and the phrase "Appended Table 2" is deemed to be replaced with "Appended Table 2 where the provisions of Article 40, paragraph (5) of the Supplementary Provisions are not applied".

⑨Where the amount of the separately taxed income levy remitted pursuant to the provisions of Article 328-5, paragraph (2) of the New Act with respect to severance pay or other such compensation due to be paid during 1999 that was paid before the Effective Date exceeds the amount of the separately taxed income levy that results where the provisions of the New Act concerning the separately taxed income levy are applied to the amount of that severance pay or other such compensation (hereinafter in this paragraph referred to as the "post-amendment municipal retirement income levy amount"), the provisions of Article 321-7, paragraph (2) of the New Act apply mutatis mutandis, deeming the post-amendment municipal retirement income levy amount to be stated in the remittance return under the provisions of Article 328-5, paragraph (2) of the New Act. In this case, the phrase "in the case where, with respect to a taxpayer of individual municipal inhabitant tax pertaining to the special collection tax amount changed pursuant to the provisions of paragraph (1) of the preceding Article, the special collection tax amount already remitted by the special collection agent to that municipality exceeds the special collection tax amount to be collected from that taxpayer (including the case where there is no special collection tax amount to be collected), that overpayment or erroneous payment" in Article 321-7, paragraph (2) of the New Act is deemed to be replaced with "in the case prescribed in Article 7, paragraph (9) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act (Act No. 15 of 1999), that overpayment", and the phrase "that taxpayer" is deemed to be replaced with "the person who received payment of the severance pay or other such compensation pertaining to that overpayment".

⑩In the cases prescribed in the first sentence of the preceding paragraph, with regard to the application of the provisions of Article 328-6, paragraph (1), item (ii) of the New Act to severance pay or other such compensation due to be paid during 1999 that is paid on or after the Effective Date, or of the provisions of Article 328-13, paragraph (1) of the New Act to severance pay or other such compensation due to be paid during that year, the phrase "the amount of the separately taxed income levy collected or to be collected" in those provisions is deemed to be replaced with "the amount of the separately taxed income levy collected or to be collected (for severance pay or other such compensation paid before the date of enforcement of the Act Partially Amending the Local Tax Act (Act No. 15 of 1999), the post-amendment municipal retirement income levy amount prescribed in Article 7, paragraph (9) of the Supplementary Provisions of that Act)".

⑪The provisions of Article 8, paragraph (1) of the Supplementary Provisions of the New Act apply to corporate municipal inhabitant tax for business years beginning on or after the Effective Date, and for corporate municipal inhabitant tax for business years that began before the Effective Date, the provisions then in force continue to govern.

⑫For corporate municipal inhabitant tax for the business year that includes the day on which a corporation, having acquired, or manufactured or constructed, before the Effective Date the assets for basic technology research and development prescribed in Article 8, paragraph (1) of the Supplementary Provisions of the Former Act and used them for its business, so used them, the provisions then in force continue to govern.