For the application of Article 17-4, paragraph (1), item (i) of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") during the period from the date of enforcement of this Act (hereinafter referred to as the "Effective Date") to September 30, 2010, the phrase "Article 53, paragraph (21) or Article 321-8, paragraph (21)" in that item is deemed to be replaced with "Article 53, paragraph (26) or Article 321-8, paragraph (26)", the phrase "Article 53, paragraph (23) or Article 321-8, paragraph (23)" with "Article 53, paragraph (28) or Article 321-8, paragraph (28)", the phrase "Article 72-13, paragraph (9)" with "Article 72-13, paragraph (10)", the phrase "Article 72-13, paragraph (13)" with "Article 72-13, paragraph (14)", and the phrase "paragraph (11) of that Article" with "paragraph (12) of that Article".

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

②The provisions of Article 34, 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 prefectural inhabitant tax for fiscal year 2013 and thereafter, and the provisions then in force continue to govern individual prefectural inhabitant tax up to and including fiscal year 2012.

③The provisions of Article 34, 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 37 and Article 45-2, paragraph (1) of the New Act apply to individual prefectural inhabitant tax for fiscal year 2012 and thereafter, and the provisions then in force continue to govern individual prefectural inhabitant tax up to and including fiscal year 2011.

④The provisions of Article 45-3-2 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 45-3-3 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 45-3-3, 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".

⑦With 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 prescribed in Article 9-6, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957; hereinafter referred to as the "Former 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; hereinafter referred to as the "Income Tax Act Amendment Act"), the listed company, etc. and the tender offer being those prescribed in that paragraph, the provisions then in force continue to govern.

⑧Where 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 (3) of the Supplementary Provisions of the Local Tax Act before its amendment by Article 1 (hereinafter referred to as 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 (3) 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".

⑨The provisions of Article 35-2-2, paragraph (2) and Article 35-3-2, paragraphs (1) through (3) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal year 2015 and thereafter.

⑩Except 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.

⑪The 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 prefectural inhabitant tax apply to corporate prefectural inhabitant tax for each business year and corporate prefectural 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 (Act No. 34 of 1965) as amended by Article 2 of the Income Tax Act Amendment Act (hereinafter referred to as 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 prefectural inhabitant tax for each business year and corporate prefectural 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 as amended by Article 2 of the Income Tax Act Amendment Act (hereinafter referred to as 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.

⑫For the application of Article 53, 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".

①The provisions of the Local Tax Act as amended by Article 1 (excluding the amending provisions listed in Article 1, item (ii) of the Supplementary Provisions) 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) (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; the same applies hereinafter in this paragraph and the following paragraph), 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 (excluding dissolution due to a merger).

②Except as otherwise provided, the 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 enterprise tax apply to corporate enterprise tax for each 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 enterprise tax for each 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, and enterprise tax on liquidation income due to dissolution (excluding dissolution due to a merger) before that date.

③The provisions of Article 72-13, paragraph (28) 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) apply to business years in the case where, on or after October 1, 2010, another domestic corporation prescribed in that paragraph comes to fall under the case prescribed in paragraph (11) or (12) of that Article.

①Except as provided for in the following paragraph, the provisions of the New Act relating to 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 the provisions then in force continue to govern real property acquisition tax imposed on acquisitions of real property before the Effective Date.

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