①Except as otherwise provided, the provisions of the New Act relating to corporate prefectural inhabitant tax apply to corporate prefectural inhabitant tax for business years beginning on or after the Effective Date and corporate prefectural inhabitant tax for consolidated business years beginning on or after the Effective Date, and with regard to corporate prefectural inhabitant tax for business years that began before the Effective Date and corporate prefectural inhabitant tax for consolidated business years that began before the Effective Date, the provisions then in force continue to govern.

②The provisions then in force continue to govern the per capita levy of corporate prefectural inhabitant tax up to and including fiscal year 2007 imposed on an association or foundation that is not a corporation, as prescribed in Article 24, paragraph (1), item (iv) of the Former Act.

③The provisions then in force continue to govern the per capita levy of corporate prefectural inhabitant tax up to and including fiscal year 2008 imposed on a corporation under Article 34 of the Civil Code (Act No. 89 of 1896) before its amendment by Article 38 of the Arrangement Act (hereinafter referred to as the "Former Civil Code") prescribed in Article 25, paragraph (1), item (ii) of the Former Act (limited to one that does not conduct a profit-making business).

④The provisions of Article 52 of the New Act (limited to the part relating to the corporations listed in item (i), (a) of the table in paragraph (1) of that Article) apply to the per capita levy of corporate prefectural inhabitant tax for fiscal year 2008 and thereafter, and the provisions then in force continue to govern the per capita levy of corporate prefectural inhabitant tax up to and including fiscal year 2007 imposed on a public corporation, etc. listed in Article 52, paragraph (2), item (iii) of the Former Act.

⑤For the application of Article 52, paragraph (1) of the New Act during the period from the Effective Date to the day before the date specified in Article 1, item (vi) of the Supplementary Provisions, the phrase "(c) A general incorporated association (excluding one that falls under a non-profit-type corporation (meaning a non-profit-type corporation prescribed in Article 2, item (ix)-2 of the Corporation Tax Act; the same applies hereinafter in this item)) and a general incorporated foundation (excluding one that falls under a non-profit-type corporation) (d) A corporation other than a mutual company prescribed in the Insurance Business Act that has no amount of stated capital or amount of capital contributions (excluding the corporations listed in (a) through (c)) (e) A corporation with an amount of stated capital, etc. (excluding an incorporated administrative agency listed in Appended Table II of the Corporation Tax Act that does not conduct a profit-making business and the corporations listed in (d); the same applies hereinafter in this table) whose amount of stated capital, etc. is 10,000,000 yen or less" in item (i) of the table in that paragraph is deemed to be replaced with "(c) A corporation other than a mutual company prescribed in the Insurance Business Act that has no amount of stated capital or amount of capital contributions (excluding the corporations listed in (a) and (b)) (d) A corporation with an amount of stated capital, etc. (excluding an incorporated administrative agency listed in Appended Table II of the Corporation Tax Act that does not conduct a profit-making business and the corporations listed in (c); the same applies hereinafter in this table) whose amount of stated capital, etc. is 10,000,000 yen or less".

⑥The provisions of Article 55-2 or Article 55-4 of the New Act apply where an application under Article 55-2, paragraph (1) or Article 55-4, paragraph (1) of the New Act is made on or after the Effective Date.

⑦The provisions of Article 55-3 or Article 55-5 of the New Act apply where a petition under Article 55-2, paragraph (1) or Article 55-4, paragraph (1) of the New Act is filed on or after the Effective Date.

①Except as otherwise provided, the provisions of the New Act relating to corporate enterprise tax apply to corporate enterprise tax for business years beginning on or after the Effective Date and enterprise tax on liquidation income due to dissolution on or after the Effective Date (excluding dissolution due to a merger; the same applies hereinafter in this paragraph) (including corporate enterprise tax for business years during liquidation of a corporation on which enterprise tax on liquidation income is imposed and corporate enterprise tax to be paid upon distribution or delivery of a part of residual assets), and the provisions then in force continue to govern corporate enterprise tax for business years that began before the Effective Date and enterprise tax on liquidation income due to dissolution before the Effective Date (including corporate enterprise tax for business years during liquidation of a corporation on which enterprise tax on liquidation income is imposed and corporate enterprise tax to be paid upon partial distribution of residual assets).

②The provisions then in force continue to govern the corporate enterprise tax on a corporation established pursuant to Article 34 of the Former Civil Code listed in Article 72-5, paragraph (1), item (ii) of the Former Act, for business years that began before the date specified in Article 1, item (vi) of the Supplementary Provisions.

③With regard to corporate enterprise tax for business years beginning on or before November 30, 2013 of a foreign corporation that, on the day before the date specified in Article 1, item (vi) of the Supplementary Provisions, actually falls under the corporations prescribed in Appended Table II, item (ii) of the Corporation Tax Act (Act No. 34 of 1965) before its amendment by Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 23 of 2008), the provisions of Article 72-5, paragraph (1), item (viii) of the Former Act remain in force.

④The provisions of Article 72-13, paragraphs (22), (23), (26) and (27) of the New Act apply where the facts prescribed in those provisions arise on or after the Effective Date.

⑤The provisions of Article 72-23, paragraph (2) of the New Act apply to the social insurance medical services prescribed in that paragraph that are provided on or after the Effective Date, and the provisions then in force continue to govern the social insurance medical services prescribed in Article 72-23, paragraph (2) of the Former Act that were provided before the Effective Date.

⑥The provisions of Article 72-39-2 or Article 72-39-4 of the New Act apply where an application under Article 72-39-2, paragraph (1) or Article 72-39-4, paragraph (1) of the New Act is made on or after the Effective Date.

⑦The provisions of Article 72-39-3 or Article 72-39-5 of the New Act apply where a petition under Article 72-39-2, paragraph (1) or Article 72-39-4, paragraph (1) of the New Act is filed on or after the Effective Date.

①Except as otherwise specially provided, the provisions of the New Act concerning real property acquisition tax apply to real property acquisition tax to be imposed on acquisitions of real property on or after the Effective Date, and for real property acquisition tax imposed on acquisitions of real property before the Effective Date, the provisions then in force continue to govern.

②The provisions then in force continue to govern the first transfer from a contractor, made after the new construction of a house under Article 73-2, paragraph (2) of the Former Act that was carried out before the Effective Date, to the Okinawa Development Finance Corporation, the Japan Railway Construction, Transport and Technology Agency, or a person who newly builds and transfers a dwelling specified by Cabinet Order as prescribed in that paragraph.

③The provisions then in force continue to govern real property acquisition tax imposed on acquisitions of real property prescribed in Article 73-2, paragraph (11), Article 73-4, paragraph (1), item (i) and Article 73-6, paragraph (1) of the Former Act before the date specified in Article 1, item (viii) of the Supplementary Provisions.

④The provisions then in force continue to govern real property acquisition tax imposed on acquisitions of real property by a corporation under Article 34 of the Former Civil Code before the date specified in Article 1, item (vi) of the Supplementary Provisions.

⑤For the application of Article 11, paragraph (32) of the Supplementary Provisions of the New Act during the period from the date specified in Article 1, item (xi) of the Supplementary Provisions to November 30, 2008, the phrase "an incorporated public interest association or an incorporated public interest foundation" in that paragraph is deemed to be replaced with "a corporation under Article 34 of the Civil Code".

The provisions of the New Act concerning automobile tax apply to automobile tax for fiscal year 2008 and thereafter, and the provisions then in force continue to govern automobile tax up to and including fiscal year 2007.