①Except as otherwise provided, the provisions of the New Act relating to individual municipal inhabitant tax apply to individual municipal inhabitant tax for fiscal year 2010 and thereafter, and the provisions then in force continue to govern individual municipal inhabitant tax up to and including fiscal year 2009.

②The provisions of Article 314-2, paragraph (1), items (v) and (v)-2, paragraph (6), paragraph (7) (limited to the part relating to the amount of life insurance premium deduction) and paragraph (8) of the New Act apply to individual municipal inhabitant tax for fiscal year 2013 and thereafter, and the provisions then in force continue to govern individual municipal inhabitant tax up to and including fiscal year 2012.

③The provisions of Article 314-2, paragraph (1), items (vi), (x) and (xi), paragraphs (4) and (5), paragraph (7) (excluding the part relating to the amount of life insurance premium deduction) and paragraph (9), Article 314-6 and Article 317-2, paragraph (1) of the New Act apply to individual municipal inhabitant tax for fiscal year 2012 and thereafter, and the provisions then in force continue to govern individual municipal inhabitant tax up to and including fiscal year 2011.

④The provisions of Article 317-3-2 of the New Act apply to the returns prescribed in paragraphs (1) and (2) of that Article that are filed on or after January 1, 2011.

⑤The provisions of Article 317-3-3 of the New Act apply to the returns prescribed in paragraph (1) of that Article that are filed on or after January 1, 2011.

⑥Where a return under the provisions of Article 317-3-3, paragraph (1) of the New Act is filed during 2011, the provisions of paragraph (2) of that Article apply with the phrase "the matters stated in the return under that paragraph" in that paragraph read as "those of the matters stated in the return under Article 203-5, paragraph (1) of the Income Tax Act before its amendment by Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010) (including the return under paragraph (1) of that Article filed pursuant to paragraph (2) of that Article) that correspond to the matters listed in the items of the preceding paragraph".

⑦For the application of Article 321-3, paragraph (2) of the New Act (excluding the case where it applies with the terms replaced pursuant to paragraph (4) of that Article) to individual municipal inhabitant tax for fiscal year 2010, the phrase "contains a statement to the effect that the income levy amount relating to income other than salary income is desired to be collected by the method of ordinary collection" in paragraph (2) of that Article is deemed to be replaced with "contains a statement to the effect that the income levy amount relating to income other than salary income and income relating to public pension, etc. is desired to be collected by the method of ordinary collection, or where, in the case where the income of the salary earner for the previous year includes income relating to public pension, etc., a request is made by April 30, 2010 to the effect that the income levy amount relating to income other than salary income is desired to be collected by the method of ordinary collection".

⑧With regard to income arising from the transfer of shares by a person liable for the income levy who, before the Effective Date, made a transfer of shares of a listed company, etc. in response to a tender offer, the listed company, etc. and the tender offer being those prescribed in Article 9-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the provisions then in force continue to govern.

⑨Where a person liable for the income levy who is an individual prescribed in Article 9-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation makes, during the period from the Effective Date to December 31, 2010, a transfer of shares of a listed company, etc. in response to a tender offer, the listed company, etc. and the tender offer being those prescribed in that paragraph, the provisions of Article 35-2, paragraph (8) of the Supplementary Provisions of the Former Act remain in force with respect to income arising from that transfer of shares. In this case, the phrase "Article 9-6, paragraph (1) of the Act on Special Measures Concerning Taxation" in Article 35-2, paragraph (8) of the Supplementary Provisions of the Former Act is deemed to be replaced with "Article 9-6, paragraph (1) of the Act on Special Measures Concerning Taxation before its amendment by Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), which remains in force pursuant to Article 51, paragraph (2) of the Supplementary Provisions of that Act".

⑩The provisions of Article 35-3-2, paragraphs (4) through (6) of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal year 2015 and thereafter.

⑪Except as otherwise provided, the provisions of the New Act relating to corporate municipal inhabitant tax apply to corporate municipal inhabitant tax for business years beginning on or after the Effective Date and corporate municipal inhabitant tax for consolidated business years beginning on or after the Effective Date, and with regard to corporate municipal inhabitant tax for business years that began before the Effective Date and corporate municipal inhabitant tax for consolidated business years that began before the Effective Date, the provisions then in force continue to govern.

⑫The provisions of the Local Tax Act as amended by Article 1 (limited to the amending provisions listed in Article 1, item (ii) of the Supplementary Provisions) relating to corporate municipal inhabitant tax apply to corporate municipal inhabitant tax for each business year and corporate municipal inhabitant tax for each consolidated business year in the case where a merger, split, capital contribution in kind or distribution in kind (meaning a distribution in kind prescribed in Article 2, item (xii)-6 of the Corporation Tax Act as Amended for October; in the case of a distribution of residual assets, limited to one resulting from a dissolution on or after that date) is carried out on or after October 1, 2010, in the case where a dissolution (excluding dissolution due to a merger and dissolution due to an order commencing bankruptcy proceedings) or an order commencing bankruptcy proceedings is made on or after that date, or in the case where the residual assets of a corporation that dissolves on or after that date are finalized, and the provisions then in force continue to govern corporate municipal inhabitant tax for each business year and corporate municipal inhabitant tax for each consolidated business year in the case where a merger, split, capital contribution in kind or post-incorporation acquisition (meaning a post-incorporation acquisition prescribed in Article 2, item (xii)-6 of the Corporation Tax Act Before the October Changes) was carried out before that date, or in the case where a dissolution (excluding dissolution due to a merger) was made before that date.

⑬For the application of Article 321-8, paragraph (6) of the Local Tax Act before its amendment by the provisions of Article 1 (limited to the amending provisions listed in Article 1, item (ii) of the Supplementary Provisions) during the period from the Effective Date to September 30, 2010, the phrase "Article 81-9, paragraph (3) of that Act" in that paragraph is deemed to be replaced with "Article 81-9, paragraph (3) of the Corporation Tax Act before its amendment by Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010; hereinafter in this paragraph referred to as the "Income Tax Act Amendment Act"), which remains in force pursuant to Article 26, paragraph (9) of the Supplementary Provisions of the Income Tax Act Amendment Act", the phrase "Article 58, paragraph (1) of that Act" is deemed to be replaced with "Article 58, paragraph (1) of the Corporation Tax Act", and the phrase "paragraph (3) of that Article" is deemed to be replaced with "Article 81-9, paragraph (3) of the Corporation Tax Act before its amendment by Article 2 of the Income Tax Act Amendment Act, which remains in force pursuant to Article 26, paragraph (9) of the Supplementary Provisions of the Income Tax Act Amendment Act".

①Except as otherwise provided, the provisions of the New Act relating to fixed assets tax apply to fixed assets tax for fiscal year 2010 and thereafter, and the provisions then in force continue to govern fixed assets tax up to and including fiscal year 2009.

②The provisions then in force continue to govern fixed assets tax imposed on fixed assets prescribed in Article 348, paragraph (2), item (xli) of the Former Act for fiscal years up to and including the fiscal year for which the assessment date is January 1 of the year that includes the date specified in Article 1, item (ix) of the Supplementary Provisions (or, where that date is January 1, of the year preceding the year that includes that date).

③The provisions then in force continue to govern fixed assets tax imposed on facilities or equipment prescribed in Article 15, paragraph (3) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2008 to March 31, 2010.

④The provisions then in force continue to govern fixed assets tax imposed on depreciable assets prescribed in items (i) and (ii) of the table in Article 15, paragraph (4) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2008 to March 31, 2010.

⑤The provisions then in force continue to govern fixed assets tax imposed on depreciable assets prescribed in item (iii) of the table in Article 15, paragraph (4) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2006 to March 31, 2010.

⑥The provisions then in force continue to govern fixed assets tax imposed on earth embankments and blast-proof walls prescribed in Article 15, paragraph (5) of the Supplementary Provisions of the Former Act that were installed during the period from April 1, 2008 to March 31, 2010.

⑦The provisions then in force continue to govern fixed assets tax imposed on facilities or equipment prescribed in Article 15, paragraph (6) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2008 to March 31, 2010.

⑧The provisions then in force continue to govern fixed assets tax imposed on facilities prescribed in Article 15, paragraph (7) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2006 to March 31, 2010.

⑨The provisions then in force continue to govern fixed assets tax imposed on aircraft prescribed in Article 15, paragraph (8) of the Supplementary Provisions of the Former Act on which fixed assets tax came to be newly imposed during the period from fiscal year 2004 through fiscal year 2009.

⑩The provisions then in force continue to govern fixed assets tax imposed on machinery and other equipment prescribed in Article 15, paragraph (15) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2008 to March 31, 2010.

⑪The provisions then in force continue to govern fixed assets tax imposed on vehicles prescribed in Article 15, paragraph (17) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 1998 to March 31, 2010.

⑫The provisions then in force continue to govern fixed assets tax imposed on equipment prescribed in Article 15, paragraph (19) of the Supplementary Provisions of the Former Act that was newly established during the period from June 1, 2006 to March 31, 2010.

⑬The provisions then in force continue to govern fixed assets tax imposed on equipment or facilities prescribed in Article 15, paragraph (20) of the Supplementary Provisions of the Former Act that were newly established during the period from April 1, 2008 to March 31, 2010.

⑭The provisions then in force continue to govern fixed assets tax imposed on equipment prescribed in Article 15, paragraph (21) of the Supplementary Provisions of the Former Act that was newly established during the period from June 1, 2006 to March 31, 2010.

⑮The provisions then in force continue to govern fixed assets tax imposed on facilities prescribed in Article 15, paragraph (22) of the Supplementary Provisions of the Former Act that were acquired during the period from May 15, 2004 to March 31, 2010.

⑯The provisions then in force continue to govern fixed assets tax imposed on station buildings, etc. prescribed in Article 15, paragraph (28) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2006 to March 31, 2010.

⑰The provisions then in force continue to govern fixed assets tax imposed on equipment prescribed in Article 15, paragraph (31) of the Supplementary Provisions of the Former Act that was newly acquired during the period from April 1, 2002 to March 31, 2010.

⑱The provisions then in force continue to govern fixed assets tax imposed on structures prescribed in Article 15, paragraph (35) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2000 to March 31, 2010.

⑲The provisions then in force continue to govern fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (36) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2002 to March 31, 2010.

⑳The provisions then in force continue to govern fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (37) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2003 to March 31, 2010.

（二十一）The provisions then in force continue to govern fixed assets tax imposed on equipment prescribed in Article 15, paragraph (46) of the Supplementary Provisions of the Former Act that was newly established during the period from June 1, 2006 to March 31, 2010.

（二十二）The provisions then in force continue to govern fixed assets tax imposed on houses or depreciable assets prescribed in Article 15, paragraph (54) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2008 to March 31, 2010.

（二十三）The provisions then in force continue to govern fixed assets tax imposed on houses prescribed in Article 16-2, paragraph (10) of the Supplementary Provisions of the Former Act that were acquired or rebuilt during the period from April 1, 2005 to March 31, 2010.