The provisions of Articles 72-114 through 72-116 of the 2019 New Local Tax Act as applied with terms replaced pursuant to the provisions of Article 9-15 of the Supplementary Provisions of the 2019 New Local Tax Act apply to the settlement or distribution of local consumption tax made on or after the Partial Effective Date. In this case, where there is a remittance of the paid amount of local consumption tax for which the provisions then in force are to continue to govern pursuant to the provisions of Article 2 of the Supplementary Provisions or of local consumption tax for which the provisions then in force are to continue to govern pursuant to the provisions of Article 8 of the Supplementary Provisions, then, for the application of those provisions, in Article 72-114, paragraph (1) of the 2019 New Local Tax Act as applied with terms replaced pursuant to the provisions of Article 9-15 of the Supplementary Provisions of the 2019 New Local Tax Act, the phrase "Article 72-103, paragraph (3)" is deemed to be replaced with "Article 72-103, paragraph (3), Article 72-103, paragraph (3) of the Local Tax Act prior to amendment by Article 1 of the Act Partially Amending the Local Tax Act and the Local Allocation Tax Act to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 69 of 2012; hereinafter in this paragraph and paragraph (1) of the following Article referred to as the 'Local Tax Act Amendment Act') (hereinafter in this paragraph and paragraph (1) of the following Article referred to as the 'Former Local Tax Act') for which the provisions then in force are to continue to govern pursuant to Article 2 of the Supplementary Provisions of the Local Tax Act Amendment Act, and Article 72-103, paragraph (3) of the Local Tax Act prior to amendment by Article 2 of the Local Tax Act Amendment Act (hereinafter in this paragraph and paragraph (1) of the following Article referred to as the '2019 Former Local Tax Act') for which the provisions then in force are to continue to govern pursuant to Article 8 of the Supplementary Provisions of the Local Tax Act Amendment Act", the phrase "and the first sentence of Article 9-6, paragraph (3) of the Supplementary Provisions" with "and the first sentence of Article 9-6, paragraph (3) of the Supplementary Provisions, the first sentence of Article 9-6, paragraph (3) of the Supplementary Provisions of the Former Local Tax Act for which the provisions then in force are to continue to govern pursuant to Article 2 of the Supplementary Provisions of the Local Tax Act Amendment Act, and the first sentence of Article 9-6, paragraph (3) of the Supplementary Provisions of the 2019 Former Local Tax Act for which the provisions then in force are to continue to govern pursuant to Article 8 of the Supplementary Provisions of the Local Tax Act Amendment Act", the phrase "the second sentence of that paragraph" with "the second sentence of Article 9-6, paragraph (3) of the Supplementary Provisions, the second sentence of Article 9-6, paragraph (3) of the Supplementary Provisions of the Former Local Tax Act for which the provisions then in force are to continue to govern pursuant to Article 2 of the Supplementary Provisions of the Local Tax Act Amendment Act, and the second sentence of Article 9-6, paragraph (3) of the Supplementary Provisions of the 2019 Former Local Tax Act for which the provisions then in force are to continue to govern pursuant to Article 8 of the Supplementary Provisions of the Local Tax Act Amendment Act", and the phrase "paragraph (1) of the preceding Article and Article 9-14, paragraph (1) of the Supplementary Provisions" with "paragraph (1) of the preceding Article, Article 72-113, paragraph (1) of the Former Local Tax Act for which the provisions then in force are to continue to govern pursuant to Article 2 of the Supplementary Provisions of the Local Tax Act Amendment Act and Article 72-113, paragraph (1) of the 2019 Former Local Tax Act for which the provisions then in force are to continue to govern pursuant to Article 8 of the Supplementary Provisions of the Local Tax Act Amendment Act, and Article 9-14, paragraph (1) of the Supplementary Provisions, Article 9-14, paragraph (1) of the Supplementary Provisions of the Former Local Tax Act for which the provisions then in force are to continue to govern pursuant to Article 2 of the Supplementary Provisions of the Local Tax Act Amendment Act, and Article 9-14, paragraph (1) of the Supplementary Provisions of the 2019 Former Local Tax Act for which the provisions then in force are to continue to govern pursuant to Article 8 of the Supplementary Provisions of the Local Tax Act Amendment Act"; and in Article 72-115, paragraph (1) of the 2019 New Local Tax Act as applied with terms replaced pursuant to the provisions of Article 9-15 of the Supplementary Provisions of the 2019 New Local Tax Act, the phrase "Article 72-113, paragraph (1) and Article 9-14, paragraph (1) of the Supplementary Provisions" is deemed to be replaced with "Article 72-113, paragraph (1), Article 72-113, paragraph (1) of the Former Local Tax Act for which the provisions then in force are to continue to govern pursuant to Article 2 of the Supplementary Provisions of the Local Tax Act Amendment Act and Article 72-113, paragraph (1) of the 2019 Former Local Tax Act for which the provisions then in force are to continue to govern pursuant to Article 8 of the Supplementary Provisions of the Local Tax Act Amendment Act, and Article 9-14, paragraph (1) of the Supplementary Provisions, Article 9-14, paragraph (1) of the Supplementary Provisions of the Former Local Tax Act for which the provisions then in force are to continue to govern pursuant to Article 2 of the Supplementary Provisions of the Local Tax Act Amendment Act, and Article 9-14, paragraph (1) of the Supplementary Provisions of the 2019 Former Local Tax Act for which the provisions then in force are to continue to govern pursuant to Article 8 of the Supplementary Provisions of the Local Tax Act Amendment Act".

①With regard to the application of the provisions of Articles 72-114 through 72-116 of the 2019 New Local Tax Act as applied with terms replaced pursuant to the provisions of Article 9-15 of the Supplementary Provisions of the 2019 New Local Tax Act (including where those provisions are applied with replaced terms pursuant to the second sentence of the preceding Article; the same applies hereinafter in this Article) during the period from the Partial Effective Date to March 31, 2020, the phrase "10/22" in Article 72-114, paragraph (1) and Article 72-115, paragraph (1) of the 2019 New Local Tax Act as applied with terms replaced pursuant to the provisions of Article 9-15 of the Supplementary Provisions of the 2019 New Local Tax Act is deemed to be replaced with "10/17", and the phrase "12/22" in Article 72-114, paragraph (2) and Article 72-115, paragraph (2) of the 2019 New Local Tax Act as applied with terms replaced pursuant to the provisions of Article 9-15 of the Supplementary Provisions of the 2019 New Local Tax Act with "7/17".

②With regard to the application of the provisions of Articles 72-114 through 72-116 of the 2019 New Local Tax Act as applied with terms replaced pursuant to the provisions of Article 9-15 of the Supplementary Provisions of the 2019 New Local Tax Act during the period from April 1, 2020 to March 31, 2021, the phrase "10/22" in Article 72-114, paragraph (1) and Article 72-115, paragraph (1) of the 2019 New Local Tax Act as applied with terms replaced pursuant to the provisions of Article 9-15 of the Supplementary Provisions of the 2019 New Local Tax Act is deemed to be replaced with "10/21", and the phrase "12/22" in Article 72-114, paragraph (2) and Article 72-115, paragraph (2) of the 2019 New Local Tax Act as applied with terms replaced pursuant to the provisions of Article 9-15 of the Supplementary Provisions of the 2019 New Local Tax Act with "11/21".

With regard to the application of penal provisions to acts committed before this Act comes into effect (or, in the case of the provisions set forth in Article 1, item (iii) of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) and to acts committed after this Act comes into effect in relation to local taxes for which the provisions then in force are to 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 these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.

①Since the raising of the local consumption tax rate is to be implemented on the condition that the economic situation is improved, in raising it, comprehensive policies to bring about at an early stage a desirable form of economic growth aiming at nominal economic growth of around three percent and real economic growth of around two percent on average from fiscal year 2011 through fiscal year 2020, with a view to escaping from the situation in which prices continue to fall and to revitalizing the economy, and other necessary measures are to be taken.

②Through the implementation of a drastic reform of the tax system, etc., under circumstances in which flexible responses by fiscal means become possible, measures toward the growth, etc. of the Japanese economy, such as concentrating funds in fields that contribute to growth strategies and to advance disaster prevention, disaster mitigation, etc., are to be considered, taking into account the state of demand and supply in the Japanese economy, the impact of raising the local consumption tax rate on the economy, and so on.