①Except as otherwise provided, the portion of the provisions of the New Act concerning individual municipal inhabitant tax applies to individual municipal inhabitant tax for fiscal years from fiscal year 2003 onward, and the provisions then in force continue to govern individual municipal inhabitant tax for fiscal years up to and including fiscal year 2002.

②The provisions of Article 35-2 of the Supplementary Provisions of the New Act (excluding paragraphs (6) and (7)) and Article 35-4 of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal years from fiscal year 2004 onward, and the provisions then in force continue to govern individual municipal inhabitant tax for fiscal years up to and including fiscal year 2003.

③With regard to the application of the provisions of Article 35-2 of the Supplementary Provisions of the New Act (excluding paragraphs (6) and (7)) and Article 35-4 of the Supplementary Provisions of the New Act, only for individual municipal inhabitant tax for fiscal year 2004, in Article 35-2, paragraph (9), item (i) of the Supplementary Provisions of the New Act as applied mutatis mutandis pursuant to paragraph (10) of that Article, the phrase ", Article 295, paragraph (1), item (ii) and paragraph (3), and Article 314-2, paragraph (1), items (x) through (xi), paragraph (3) and paragraph (10)" is deemed to be replaced with "and Article 314-2, paragraph (1), items (x) through (xi), paragraph (3) and paragraph (10), with regard to the application of the provisions, in Article 292, paragraph (1), item (xiii), the phrase 'amount of timber income' is deemed to be replaced with 'amount of timber income and the amount of capital gains, etc. pertaining to shares, etc. prescribed in Article 35-2, paragraph (1) of the Supplementary Provisions as applied mutatis mutandis pursuant to paragraph (10) of that Article (excluding the amount of capital gains, etc. pertaining to listed shares, etc. prescribed in Article 35-2-2, paragraph (1) of the Supplementary Provisions as applied mutatis mutandis pursuant to paragraph (6) of that Article)', and Article 295, paragraph (1), item (ii) and paragraph (3)", and the phrase "あるのは、" (with a trailing comma) is deemed to be replaced with "あるのは" (without the comma); in paragraph (9), item (iv) of that Article as so applied mutatis mutandis, the phrase "Article 314-7, Article 314-8, paragraph (1)" is deemed to be replaced with "Article 314-7", and the phrase "in Article 314-8, paragraph (1), the phrase 'paragraph (15) of that Article' is deemed to be replaced with 'Article 35-2, paragraph (7) of the Supplementary Provisions as applied mutatis mutandis pursuant to paragraph (10) of that Article', and each item of Article 5, paragraph (3) of the Supplementary Provisions" is deemed to be replaced with "each item of that paragraph"; and in Article 35-4, paragraph (2), item (iv) of the Supplementary Provisions of the New Act as applied mutatis mutandis pursuant to paragraph (4) of that Article, the phrase "Article 314-7, Article 314-8, paragraph (1)" is deemed to be replaced with "Article 314-7".

④The provisions of Article 35-2-2 and Article 35-4-2 of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal years from fiscal year 2004 onward.

⑤The provisions of Article 313, paragraphs (12) through (15) and Article 314-8, Article 3-3, paragraph (6) of the Supplementary Provisions and Article 5, paragraph (4) of the Supplementary Provisions of the New Act, and the provisions of paragraphs (6) and (7) of Article 35-2 of the Supplementary Provisions of the New Act as applied mutatis mutandis pursuant to paragraph (10) of that Article, apply to individual municipal inhabitant tax for fiscal years from fiscal year 2005 onward.

⑥The provisions of Article 314-2 and Article 314-7 of the New Act and of Article 6, Article 33-3, Article 34, Article 35-2-3 and Article 40, paragraph (8) of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal years from fiscal year 2005 onward, and the provisions then in force continue to govern individual municipal inhabitant tax for fiscal years up to and including fiscal year 2004.

⑦When-issued transactions prescribed in the first sentence of Article 78, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003) that have been transferred pursuant to the provisions of the first sentence of that paragraph are deemed to be transactions processed in a specified account prescribed in Article 35-2-3, paragraph (2) of the Supplementary Provisions of the New Act as applied mutatis mutandis pursuant to paragraph (4) of that Article, and the provisions of Article 35-2-3 of the Supplementary Provisions of the New Act are applied.

⑧The provisions of Article 35-3 of the Supplementary Provisions of the New Act apply to a transfer of specified shares prescribed in paragraph (8) of that Article that a person liable for the income levy of municipal inhabitant tax makes on or after the Effective Date, and the provisions then in force continue to govern a transfer of specified shares prescribed in Article 35-3, paragraph (8) of the Supplementary Provisions of the Former Act that a person liable for the income levy of municipal inhabitant tax made before the Effective Date.

⑨The provisions of paragraphs (6) and (7) of Article 35-2 of the Supplementary Provisions of the Former Act as applied mutatis mutandis pursuant to paragraph (10) of that Article remain in force with regard to individual municipal inhabitant tax for fiscal years up to and including fiscal year 2003. In this case, in Article 35-2, paragraph (6) of the Supplementary Provisions of the Former Act as applied mutatis mutandis pursuant to paragraph (10) of that Article, the phrase "Article 37-10, paragraph (6) of the Act on Special Measures Concerning Taxation" is deemed to be replaced with "Article 37-10, paragraph (6) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003)".

⑩The provisions of Article 4 of the Supplementary Provisions of the Former Act remain in force with regard to individual municipal inhabitant tax for fiscal years up to and including fiscal year 2004. In this case, the phrase "Article 8-5 of the Act on Special Measures Concerning Taxation" in that Article is deemed to be replaced with "Article 8-5 of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003)".

⑪The provisions of Articles 35-2-4 and 35-2-5 of the Supplementary Provisions of the Former Act remain in force with regard to individual municipal inhabitant tax for fiscal years up to and including fiscal year 2004. In this case, in Article 35-2-4, paragraph (1) of the Supplementary Provisions of the Former Act, the phrase "Article 37-11-4, paragraph (1) of the Act on Special Measures Concerning Taxation" is deemed to be replaced with "Article 37-11-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003)", the phrase "the 31st of the same month" is deemed to be replaced with "February 28", and the phrase "the transfer of listed shares, etc." is deemed to be replaced with "the transfer, as prescribed in that paragraph, of listed shares, etc. prescribed in Article 35-2-2, paragraph (1) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 9 of 2003)"; and in paragraph (2), item (ii) of that Article, the phrase "Article 37-11-4, paragraph (1) of that Act" is deemed to be replaced with "Article 37-11-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003)", the phrase "Article 37-11-3, paragraph (3), item (i) of that Act" is deemed to be replaced with "Article 37-11-3, paragraph (3), item (i) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003)", the phrase "Article 37-11-3, paragraph (2) of the Act on Special Measures Concerning Taxation" is deemed to be replaced with "Article 37-11-3, paragraph (2) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003)", and the phrase "Article 37-11-3, paragraph (3), item (i) of the Act on Special Measures Concerning Taxation" is deemed to be replaced with "Article 37-11-3, paragraph (3), item (i) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003)".

⑫With regard to the application of the provisions of Article 35-2, paragraph (6) of the Supplementary Provisions of the Former Act as applied mutatis mutandis pursuant to paragraph (10) of that Article during the period from the Effective Date to December 31, 2003, in Article 35-2, paragraph (6) of the Supplementary Provisions of the Former Act as so applied mutatis mutandis, the phrase "Article 37-10, paragraph (6) of the Act on Special Measures Concerning Taxation" is deemed to be replaced with "Article 37-10, paragraph (6) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003)".

⑬Only for individual municipal inhabitant tax for fiscal year 2004, the gross income of a person who has income pertaining to specified dividends to be received during the period from the Effective Date to December 31, 2003 is to be calculated excluding the amount of income pertaining to those specified dividends.

⑭The provisions of Article 321-8, paragraph (2) of the New Act apply to corporate municipal inhabitant tax for business years beginning on or after the Effective Date (excluding each business year within the period of the business year subject to the transitional measures (meaning the business year subject to the transitional measures prescribed in Article 3, paragraph (1) of the Supplementary Provisions of the Corporation Tax Act, etc. Amendment Act, limited to the period intended to be made the first consolidated business year prescribed in that paragraph; hereinafter referred to as the "business year subject to the transitional measures" in this paragraph) of the domestic corporation prescribed in Article 3, paragraph (1) of the Supplementary Provisions of the Corporation Tax Act, etc. Amendment Act that receives approval under Article 4-2 of the Corporation Tax Act (Act No. 34 of 1965; hereinafter referred to as the "Former Corporation Tax Act") prior to amendment by the provisions of Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003) upon application of the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 79 of 2002; hereinafter referred to as the "Corporation Tax Act, etc. Amendment Act") (hereinafter referred to as the "parent corporation under the transitional measures" in this paragraph), of the other domestic corporation prescribed in Article 3, paragraph (3) of the Supplementary Provisions of the Corporation Tax Act, etc. Amendment Act that receives approval under Article 4-2 of the Former Corporation Tax Act upon application of the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the Corporation Tax Act, etc. Amendment Act (hereinafter referred to as the "subsidiary corporation under the transitional measures" in this paragraph), and of the other domestic corporation prescribed in Article 4-2 of the Former Corporation Tax Act that has come to have, with that parent corporation under the transitional measures, a full controlling interest prescribed in that Article in the first consolidated parent corporation business year (meaning the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Former Corporation Tax Act) in which corporation tax is imposed on the consolidated income (meaning the consolidated income prescribed in Article 2, item (xviii)-4 of the Former Corporation Tax Act) of each consolidated business year of that parent corporation under the transitional measures (hereinafter referred to as the "corporation joining during the transitional period" in this paragraph)) and to corporate municipal inhabitant tax for consolidated business years beginning on or after the Effective Date (excluding consolidated business years within the period of the business year subject to the transitional measures of the parent corporation under the transitional measures, the subsidiary corporation under the transitional measures and the corporation joining during the transitional period), and the provisions then in force continue to govern corporate municipal inhabitant tax for business years beginning before the Effective Date and each business year within the period of the business year subject to the transitional measures of the parent corporation under the transitional measures, the subsidiary corporation under the transitional measures and the corporation joining during the transitional period, and corporate municipal inhabitant tax for consolidated business years beginning before the Effective Date and consolidated business years within the period of the business year subject to the transitional measures of the parent corporation under the transitional measures, the subsidiary corporation under the transitional measures and the corporation joining during the transitional period.

⑮The provisions of Article 8 of the Supplementary Provisions of the New Act apply to corporate municipal inhabitant tax for business years beginning on or after January 1, 2003 and ending on or after the Effective Date and corporate municipal inhabitant tax for consolidated parent corporation business years (meaning the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act; the same applies hereinafter in this paragraph) beginning on or after January 1, 2003 and ending on or after the Effective Date, and the provisions then in force continue to govern corporate municipal inhabitant tax for business years beginning before January 1, 2003 and business years ending before the Effective Date, and corporate municipal inhabitant tax for consolidated parent corporation business years beginning before January 1, 2003 and consolidated parent corporation business years ending before the Effective Date.