①Of the credit cooperatives and federations of credit cooperatives (meaning federations of cooperatives that carry out the business prescribed in Article 9-9, paragraph (1), item (i) of the Small and Medium-Sized Enterprise Cooperatives Act (Act No. 181 of 1949)), labor banks and federations of labor banks, and shinkin banks and federations of shinkin banks (hereinafter in this paragraph through paragraph (3) referred to as "credit cooperatives, etc."), those specified by Cabinet Order as having a large business scale as of the Effective Date (including credit cooperatives, etc. established by a merger in which credit cooperatives, etc. so specified by Cabinet Order are all or some of the parties, and credit cooperatives, etc. established by a merger in which credit cooperatives, etc. established by that merger are all or some of the parties; hereinafter in the following paragraph and paragraph (3) referred to as "specified credit cooperatives, etc."), the tax base of fixed assets tax or city planning tax for fiscal years 2007 and 2008 imposed on offices and warehouses owned and used by them (excluding those subject to the application of paragraph (3)) is the amount obtained by multiplying the amount that constitutes the tax base pursuant to Article 349-3, paragraph (30) or Article 702, paragraph (1) of the New Act by 53/60 for fiscal year 2007 and by 56/60 for fiscal year 2008, respectively.

②The tax base of fixed assets tax or city planning tax for each fiscal year of fiscal years 2007 through 2010 imposed on offices and warehouses owned and used by credit cooperatives, etc. other than specified credit cooperatives, etc. is the amount obtained by multiplying the amount that constitutes the tax base pursuant to Article 349-3, paragraph (30) or Article 702, paragraph (1) of the New Act by 52/60 for fiscal year 2007, by 54/60 for fiscal year 2008, by 56/60 for fiscal year 2009 and by 58/60 for fiscal year 2010, respectively.

③The tax base of fixed assets tax or city planning tax for each fiscal year of fiscal years 2008 through 2010 imposed on those, among the offices and warehouses acquired by a specified credit cooperative, etc. during the period from January 2, 2007 to January 1, 2010 and owned and used by that specified credit cooperative, etc., that were owned and used by a credit cooperative, etc. other than specified credit cooperatives, etc. on January 1 of the year that includes the day of that acquisition (where the day of that acquisition is January 1, on January 1 of the year preceding the year that includes that day) is the amount obtained by multiplying the amount that constitutes the tax base pursuant to Article 349-3, paragraph (30) or Article 702, paragraph (1) of the New Act by 54/60 for fiscal year 2008, by 56/60 for fiscal year 2009 and by 58/60 for fiscal year 2010, respectively.

④Notwithstanding Article 364, paragraph (4) of the New Act, a municipality must, with respect to houses subject to the application of the preceding three paragraphs, state in the tax details statement prescribed in Article 364, paragraph (3) of the New Act, in addition to the particulars specified in the items of Article 364, paragraph (3) of the New Act, the amount that constitutes the tax base of fixed assets tax pursuant to the preceding three paragraphs.

⑤In addition to what is provided in Article 381, paragraphs (3) through (6) of the New Act, the mayor of the municipality must, for fixed assets subject to the application of paragraphs (1) through (3), register the amount that constitutes the tax base of fixed assets tax pursuant to those provisions in the fixed assets tax ledger.

The provisions of Article 700-52, paragraph (1) of the New Act apply to hunting tax to be imposed on persons who undergo hunter registration on or after April 16, 2007, and, for hunting tax imposed on persons who underwent hunter registration before that date, the provisions then in force continue to govern.

①Except as otherwise specially provided, the provisions of the New Act concerning business office tax apply to business office tax to be imposed on the business of a corporation for business years ending on or after the Effective Date and on the business of an individual for the years 2007 and thereafter (excluding the business of an individual abolished before the Effective Date), and, for business office tax imposed on the business of a corporation for business years that ended before the Effective Date, the business of an individual for years before 2007, and the business of an individual for 2007 that was abolished before the Effective Date, the provisions then in force continue to govern.

②For the calculation of the business office floor area that is to be the tax base of the asset levy of business office tax imposed on the business prescribed in Article 32-7, paragraph (1) of the Supplementary Provisions of the Former Act (limited to that conducted at an office or place of business prescribed in that paragraph that was newly established during the period from April 1, 2005 to March 31, 2007), the provisions then in force continue to govern.

③Among the businesses prescribed in Article 32-7, paragraph (2) of the Supplementary Provisions of the Former Act, for the calculation of the business office floor area that is to be the tax base of the asset levy of business office tax to be imposed on the business of a corporation for business years up to the first business year to end on or after the Effective Date and on the business of an individual through 2007, the provisions then in force continue to govern.

①Except as otherwise specially provided, the provisions of the New Act concerning city planning tax apply to city planning tax for fiscal year 2007 and thereafter, and, for city planning tax for fiscal year 2006 and earlier, the provisions then in force continue to govern.

②For city planning tax imposed on specified warehouses and specified sheds prescribed in Article 15, paragraph (2) of the Supplementary Provisions of the Former Act that were newly installed or expanded during the period from April 1, 2005 to March 31, 2007, the provisions then in force continue to govern.

③For city planning tax imposed on houses prescribed in Article 15, paragraph (53) of the Supplementary Provisions of the Former Act that were acquired during the period from July 1, 2005 to March 31, 2007, the provisions then in force continue to govern.

①The provisions of Articles 9-4, 10-3, 11-3, 13-2, 14-9, 16-4, 17-2, 19-9, 20-9-3, 23, 24, 25, 52, 53, 55 and 62, Articles 72 through 72-2-2, Articles 72-3, 72-12, 72-13, 72-23 and 72-24, Articles 72-24-6 through 72-24-8, Articles 72-24-11, 72-25, 72-26 and 72-28, Articles 72-33 through 72-34, Articles 72-37 and 72-38, Articles 72-39 through 72-41, Articles 72-48, 72-49-3, 72-78, 72-80 and 72-80-2, Articles 292, 294, 296 and 312, and Articles 321-8, 321-11 and 734 of the New Act, and Articles 3-2-3, 8-4 and 9-3-2 of the Supplementary Provisions of the New Act, apply to trusts that take effect on or after the effective date of the Trust Act (for trusts created by will, limited to those for which the will is made on or after that date, and including trusts that are treated as new-law trusts prescribed in Article 3, paragraph (1) of the Act on the Arrangement of Related Acts upon the Enforcement of the Trust Act (Act No. 109 of 2006) pursuant to Article 3, paragraph (1), Article 6, paragraph (1), Article 11, paragraph (2), Article 15, paragraph (2), Article 26, paragraph (1), Article 30, paragraph (2) or Article 56, paragraph (2) of that Act (hereinafter in this Article referred to as "new-law trusts"); the same applies in paragraph (5)), and, for trusts that took effect before that date (for trusts created by will, including those for which the will was made before that date, and excluding new-law trusts and trusts that have received the transition authorization prescribed in Article 4, paragraph (1) of the Supplementary Provisions of the Act on Public Interest Trusts (Act No. 30 of 2024); the same applies in paragraph (5)), the provisions then in force continue to govern, except as otherwise specially provided in this Article.

②The provisions of Articles 24-2 and 294-2 of the New Act apply to trust subject to corporate taxations that take effect on or after the effective date of the Trust Act (for trusts created by will that fall under trust subject to corporate taxations, limited to those for which the will is made on or after that date, and including trust subject to corporate taxations that fall under new-law trusts).

③Where a trust that took effect before the effective date of the Trust Act (for a trust created by will, including one for which the will was made before that date, and excluding trusts prescribed in the proviso to Article 24-3, paragraph (1) and the proviso to Article 294-3, paragraph (1) of the Former Act; hereinafter in this paragraph and the following paragraph referred to as an "old trust") comes to fall under a trust subject to corporate taxation (excluding the trusts listed in Article 2, item (xxix)-2, (b) of the Corporation Tax Act), Article 6-3, item (vi) of the Income Tax Act as amended by the provisions of Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007) (referred to as the "New Income Tax Act" in the following paragraph) as applied mutatis mutandis pursuant to Article 24-2, paragraph (3) and Article 294-2, paragraph (3) of the New Act is applied by treating that old trust as a trust in which the beneficiary, etc. prescribed in that item is deemed to hold the assets and liabilities belonging to its trust property.

④Where an old trust comes to fall, on or after the effective date of the Trust Act, under a trust subject to corporate taxation (limited to the trusts listed in Article 2, item (xxix)-2, (b) of the Corporation Tax Act), Article 6-3, item (vii) of the New Income Tax Act as applied mutatis mutandis pursuant to Article 24-2, paragraph (3) and Article 294-2, paragraph (3) of the New Act is applied by treating that trust as a trust in which the beneficiary, etc. prescribed in that item is deemed to hold the assets and liabilities belonging to its trust property.

⑤The provisions of Article 24-3, paragraph (1) and Article 294-3, paragraph (1) of the New Act apply to income arising from the assets and liabilities belonging to the trust property of a trust that takes effect on or after the effective date of the Trust Act, and, for income arising from the trust property of a trust that took effect before that date (excluding those subject to the application of the preceding two paragraphs), the provisions then in force continue to govern.

⑥The provisions of Articles 24-4 and 294-4 of the New Act apply to interest, etc. prescribed in those provisions to be received on or after the effective date of the Trust Act, and, for interest, etc. prescribed in Articles 24-4 and 294-4 of the Former Act to be received before that date, the provisions then in force continue to govern.

⑦The provisions of Article 25-2, paragraph (3) of the New Act apply to interest, etc. prescribed in that paragraph to be received on or after the effective date of the Trust Act by a domestic trust company prescribed in that paragraph, and, for interest, etc. prescribed in that paragraph to be received before that date by a trust company prescribed in Article 25-2, paragraph (3) of the Former Act, the provisions then in force continue to govern.

⑧The provisions of Article 71-7 of the New Act apply to the amount of interest levy collected on or after the effective date of the Trust Act on the trust property of a collective investment trust prescribed in paragraph (1) of that Article, and, for the amount of interest levy collected before that date on the trust property of a trust other than a jointly operated trust or specified investment trust prescribed in Article 71-7, paragraph (1) of the Former Act, the provisions then in force continue to govern.

⑨Where a trust that took effect before the effective date of the Trust Act (for a trust created by will, including one for which the will was made before that date, and excluding trusts prescribed in the proviso to Article 72-3, paragraph (1) of the Former Act; hereinafter in this paragraph referred to as an "old trust") comes to fall under a trust subject to corporate taxation on or after that date, Article 4-7, item (ix) of the Corporation Tax Act as amended by the provisions of Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007) as applied mutatis mutandis pursuant to Article 72-2-2, paragraph (3) of the New Act is applied by treating that old trust as a trust in which the beneficiary, etc. prescribed in that item is deemed to hold the assets and liabilities belonging to its trust property.

⑩The provisions of Article 5, paragraphs (1) and (3) of the Supplementary Provisions of the New Act apply where a person liable for the income levy of prefectural inhabitant tax and municipal inhabitant tax comes to have, on or after the effective date of the Trust Act, the dividend income prescribed in paragraphs (1) and (3) of that Article, and, where a person liable for the income levy of prefectural inhabitant tax and municipal inhabitant tax comes to have, before that date, the dividend income prescribed in Article 5, paragraphs (1) and (3) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.

With regard to the application of penal provisions to acts committed before the enforcement of this Act (or, for the provisions listed in the items of Article 1 of the Supplementary Provisions, before the enforcement of those provisions) and to acts committed after the enforcement of this Act in relation to local taxes for which the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.

Beyond what is provided for in Article 2 of the Supplementary Provisions through the preceding Article, Transitional Measures necessary for the enforcement of this Act are specified by Cabinet Order.