①The provisions of Article 12-3, paragraphs (4) and (6) of the Supplementary Provisions of the New Act apply to automobile tax for fiscal years from fiscal year 2005 onward, and the provisions then in force continue to govern automobile tax for fiscal years up to and including fiscal year 2004.

②The provisions of Article 12-3, paragraph (1) of the Supplementary Provisions of the New Act apply to automobile tax for fiscal years from fiscal year 2005 onward, and the provisions then in force continue to govern automobile tax for fiscal years up to and including fiscal year 2004.

The provisions then in force continue to govern hunter registration tax imposed on a person who received hunter registration before the Effective Date.

①The provisions of Article 259, paragraph (1) of the New Act apply to the establishment or modification, prescribed in that paragraph, of prefectural non-statutory ordinary tax pertaining to a request for consultation made under the provisions of that Article on or after the Effective Date, and the provisions then in force continue to govern the establishment or modification, prescribed in Article 259 of the Former Act, of prefectural non-statutory ordinary tax pertaining to a request for consultation that is actually being made under the provisions of that Article at the time of enforcement of this Act.

②The provisions of Article 259, paragraph (2) of the New Act apply to the enactment of a Prefectural Ordinance establishing or modifying prefectural non-statutory ordinary tax for which the assembly passes a resolution on or after the Effective Date, and the provisions then in force continue to govern the enactment of a Prefectural Ordinance establishing or modifying prefectural non-statutory ordinary tax for which the assembly passed a resolution before the Effective Date.

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 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.

②The provisions of Article 295 of the New Act and Article 4-2 and Article 35-2 (excluding paragraph (9), item (i)) 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.

③The provisions of Article 292 of the New Act (excluding paragraph (1), item (iv)), Article 314-2 of the New Act and Article 317-2, paragraph (1), item (v) of the New Act, and of Article 4, paragraph (7), item (i) of the Supplementary Provisions of the New Act as applied mutatis mutandis pursuant to paragraph (8) of that Article, Article 33-3, paragraph (3), item (i) of the Supplementary Provisions of the New Act as applied mutatis mutandis pursuant to paragraph (5) of that Article, Article 34, paragraph (3), item (i) of the Supplementary Provisions of the New Act as applied mutatis mutandis pursuant to paragraph (4) of that Article, 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, and Article 35-4, paragraph (2), item (i) of the Supplementary Provisions of the New Act as applied mutatis mutandis pursuant to paragraph (4) of that Article, apply to individual municipal inhabitant tax for fiscal years from fiscal year 2006 onward, and the provisions then in force continue to govern individual municipal inhabitant tax for fiscal years up to and including fiscal year 2005.

④The provisions of Article 4 of the Supplementary Provisions of the New Act (excluding paragraph (7), item (i)) apply to individual municipal inhabitant tax pertaining to a transfer, made by a person liable for the income levy on or after January 1, 2004, of a house, or of land or rights on land, that is a transferred asset prescribed in Article 41-5, paragraph (7), item (i) of the New Act on Special Measures Concerning Taxation, and the provisions then in force continue to govern individual municipal inhabitant tax pertaining to a transfer, made by a person liable for the income levy before that date, of a house, or of land or rights on land, that is a transferred asset prescribed in Article 41-5, paragraph (3), item (i) of the Former Act on Special Measures Concerning Taxation.

⑤The provisions of Article 34 of the Supplementary Provisions of the New Act (excluding paragraph (3), item (i)) apply to individual municipal inhabitant tax pertaining to a transfer, made by a person liable for the income levy on or after January 1, 2004, of land, etc. or buildings, etc. prescribed in Article 31, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions then in force continue to govern individual municipal inhabitant tax pertaining to a transfer, made by a person liable for the income levy before that date, of land, etc. or buildings, etc. prescribed in Article 31, paragraph (1) of the Former Act on Special Measures Concerning Taxation.

⑥The provisions of Article 34-2 of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax pertaining to a transfer, made by a person liable for the income levy on or after January 1, 2004, that falls under a transfer for a superior residential area, etc. prescribed in paragraph (1) of that Article or a transfer that falls under a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (2) of that Article, and the provisions then in force continue to govern individual municipal inhabitant tax pertaining to a transfer, made by a person liable for the income levy before that date, that falls under a transfer for a superior residential area, etc. prescribed in Article 34-2, paragraph (1) of the Supplementary Provisions of the Former Act or a transfer that falls under a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (2) of that Article.

⑦The provisions of Article 35 of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax pertaining to a transfer, made by a person liable for the income levy on or after January 1, 2004, of land, etc. or buildings, etc. prescribed in Article 32, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions then in force continue to govern individual municipal inhabitant tax pertaining to a transfer, made by a person liable for the income levy before that date, of land, etc. or buildings, etc. prescribed in Article 32, paragraph (1) of the Former Act on Special Measures Concerning Taxation.

⑧The provisions of Article 35-3, paragraph (8) of the Supplementary Provisions of the New Act as applied mutatis mutandis pursuant to paragraph (12) of that Article apply to a transfer, made by a person liable for the income levy on or after the Effective Date, of specified shares of a specified small and medium-sized company prescribed in paragraph (8) of that Article (limited, for those prescribed in Article 37-13, paragraph (1), items (ii) and (iii) of the New Act on Special Measures Concerning Taxation, to those acquired through payment 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 as applied mutatis mutandis pursuant to paragraph (12) of that Article, made by a person liable for the income levy before the Effective Date.

⑨Only for individual municipal inhabitant tax for fiscal year 2004, with regard to the application of the provisions of Article 317-2 of the New Act to a person who, on the day preceding the Effective Date, was a person falling under Article 3-3, paragraph (4) of the Supplementary Provisions of the Former Act and who was not required to submit a return concerning municipal inhabitant tax for that fiscal year to the mayor of the municipality of the place of domicile as of January 1, 2004 (limited to a person specified by Municipal Ordinance as prescribed in the proviso to Article 317-2, paragraph (1) of the Former Act in that municipality), but who is newly required, as of the Effective Date, to submit a return concerning municipal inhabitant tax for that fiscal year, the phrase "March 15" in Article 317-2, paragraph (1) of the New Act is deemed to be replaced with "April 30, 2004".

⑩Only for individual municipal inhabitant tax for fiscal year 2005, with regard to the application of the provisions of Article 310 of the New Act to a wife who, as of January 1, 2005, shares a livelihood with a husband who is liable for the per capita levy by having a domicile within a municipality and who has a domicile within that municipality, the phrase "3,000 yen" in that Article is deemed to be replaced with "1,500 yen".

⑪With regard to the application of the provisions of Article 4-2 of the Supplementary Provisions of the New Act, only for individual municipal inhabitant tax for fiscal year 2005, in Article 4-2, paragraph (7), item (i) of the Supplementary Provisions of the New Act as applied mutatis mutandis pursuant to paragraph (8) of that Article, the phrase "item (viii)" is deemed to be replaced with "items (viii) and (x)".

⑫Except as otherwise provided, the portion of the provisions of the New Act concerning corporate municipal inhabitant tax applies to corporate municipal inhabitant tax for business years beginning on or after the Effective Date, corporate municipal inhabitant tax for consolidated business years beginning on or after the Effective Date, and corporate municipal inhabitant tax for calculation periods beginning on or after the Effective Date, and the provisions then in force continue to govern corporate municipal inhabitant tax for business years ending before the Effective Date, corporate municipal inhabitant tax for consolidated business years ending before the Effective Date, and corporate municipal inhabitant tax for calculation periods ending before the Effective Date.

⑬The provisions of Article 321-8, paragraphs (6), (8), (11), (12), (15), (16), (19) or (20) of the New Act apply to the deficit before application of consolidated taxation or the disaster loss deficit before application of consolidated taxation under paragraph (6) of that Article that arose in a business year beginning on or after April 1, 2001, the deductible individually attributed tax amount under paragraph (11) of that Article that arose in a consolidated business year beginning on or after that date, the deductible refunded corporation tax amount under paragraph (15) of that Article for which a refund was received because the amount of deductible expenses came to exceed the amount of gross profits in a business year or calculation period beginning on or after that date, or the deductible individually attributed refund tax amount under paragraph (19) of that Article in the case where the amount of deductible expenses exceeds the amount of gross profits in a consolidated business year beginning on or after that date, and the provisions then in force continue to govern the deficit before application of consolidated taxation or the disaster loss deficit before application of consolidated taxation under Article 321-8, paragraph (6) of the Former Act that arose in a business year beginning before that date, the deductible individually attributed tax amount under paragraph (11) of that Article that arose in a consolidated business year beginning before that date, the deductible refunded corporation tax amount under paragraph (15) of that Article for which a refund was received because the amount of deductible expenses came to exceed the amount of gross profits in a business year or calculation period beginning before that date, or the deductible individually attributed refund tax amount under paragraph (19) of that Article in the case where the amount of deductible expenses exceeds the amount of gross profits in a consolidated business year beginning before that date.