①With regard to the retention of the books and documents prescribed in Article 72-55-3 of the Former Act that a person who fell under the category of persons prescribed in that Article on or before December 31, 2013 prepared or received on or before that day, and the retention of electronic or magnetic records pertaining to the transaction information of electronic transactions that person conducted on or before that day, the provisions then in force continue to govern.

②The provisions of Article 9, paragraphs (11) through (13) of the Supplementary Provisions of the Former Act remain in force with respect to corporate enterprise tax for business years that began before the Effective Date.

The provisions of the New Act relating to real property acquisition tax apply to real property acquisition tax to be imposed on the acquisition of real property on or after the Effective Date, and with regard to real property acquisition tax imposed on the acquisition of real property before the Effective Date, the provisions then in force continue to govern.

The provisions of Article 12-2-5, paragraph (7) of the Supplementary Provisions of the New Act apply to automobile acquisition tax to be imposed on the acquisition of a motor vehicle on or after the Effective Date, and with regard to automobile acquisition tax imposed on the acquisition of a motor vehicle before the Effective Date, the provisions then in force continue to govern.

①Except as otherwise provided, the provisions of the New Act relating to individual municipal inhabitant tax apply to individual municipal inhabitant tax for fiscal 2013 and subsequent fiscal years, and with regard to individual municipal inhabitant tax up to fiscal 2012, the provisions then in force continue to govern.

②With regard to the retention of the books and documents prescribed in Article 317-8 of the Former Act that a person who fell under the category of persons prescribed in that Article on or before December 31, 2013 prepared or received on or before that day, and the retention of electronic or magnetic records pertaining to the transaction information of electronic transactions that person conducted on or before that day, the provisions then in force continue to govern.

③The provisions of Article 3-3, paragraph (5), item (ii), Article 6, paragraph (5), Article 33-2, paragraph (7), item (iv), Article 33-3, paragraph (7), item (iv), Article 34, paragraph (6), item (iv), Article 35, paragraph (8), item (iv), Article 35-2, paragraph (10), item (iv), Article 35-4, paragraph (5), item (iv), and Article 45, paragraphs (4) and (5) of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal 2015 and subsequent fiscal years, and with regard to individual municipal inhabitant tax up to fiscal 2014, the provisions then in force continue to govern.

④The provisions of Article 5-6, paragraph (2) and Article 5-7, paragraph (2) of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal 2014 and subsequent fiscal years, and with regard to individual municipal inhabitant tax up to fiscal 2013, the provisions then in force continue to govern.

⑤The provisions of Article 35-3-2, paragraph (5) of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal 2015 and subsequent fiscal years.

⑥The provisions of Article 44-2, paragraph (5) of the Supplementary Provisions of the New Act apply to the transfer of land, etc. prescribed in that paragraph made on or after January 1, 2013 by a person liable for municipal inhabitant tax.

①The provisions of Article 321-7-8, paragraph (1) and Article 321-7-9 of the Local Tax Act after amendment by the provisions set forth in Article 1, item (iv) of the Supplementary Provisions apply to the special collection of individual municipal inhabitant tax on income pertaining to public pension, etc. prescribed in Article 317-2, paragraph (1) of that Act on or after October 1, 2016, and with regard to the special collection of individual municipal inhabitant tax on income pertaining to public pension, etc. prescribed in Article 317-2, paragraph (1) of the Local Tax Act prior to amendment by the provisions set forth in that item before that day, the provisions then in force continue to govern.

②The provisions of the 2017 New Act relating to individual municipal inhabitant tax apply to individual municipal inhabitant tax for fiscal 2017 and subsequent fiscal years, and with regard to individual municipal inhabitant tax up to fiscal 2016, the provisions then in force continue to govern.

①Except as otherwise provided, the provisions of the New Act relating to fixed assets tax apply to fixed assets tax for fiscal 2013 and subsequent fiscal years, and with regard to fixed assets tax up to fiscal 2012, the provisions then in force continue to govern.

②With regard to the fixed assets tax imposed on station buildings, etc. prescribed in Article 15, paragraph (12) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2001 to March 31, 2013, the provisions then in force continue to govern.

③With regard to the fixed assets tax imposed on the equipment prescribed in Article 15, paragraph (29) of the Supplementary Provisions of the Former Act that was newly installed during the period from the date of enforcement of the Act Partially Amending the Act on Temporary Measures for Enhancing Telecommunications Infrastructure (Act No. 59 of 2011) to March 31, 2013, the provisions then in force continue to govern.

④With regard to the fixed assets tax imposed on houses prescribed in Article 16-2, paragraph (1) of the Supplementary Provisions of the Former Act that were acquired or rebuilt during the period from February 1, 2005 to March 31, 2013, the provisions then in force continue to govern.

⑤With regard to the fixed assets tax imposed on depreciable assets prescribed in Article 16-2, paragraph (2) of the Supplementary Provisions of the Former Act that were acquired or improved during the period from February 1, 2005 to March 31, 2013, the provisions then in force continue to govern.

⑥With regard to the fixed assets tax imposed on houses prescribed in Article 16-2, paragraph (3) of the Supplementary Provisions of the Former Act that were acquired or rebuilt during the period from July 16, 2007 to March 31, 2013, the provisions then in force continue to govern.

⑦The mayor of the municipality must, promptly after this Act comes into effect (or, in the case where the price, etc. of land and houses for fiscal 2013 is determined on or after April 1, 2013 pursuant to the proviso to Article 410, paragraph (1) of the New Act, by the date of determining that price, etc.), designate and publicly notify the land and houses set forth in Article 55, paragraph (7), item (iii), (b) or item (iv), (b) of the Supplementary Provisions of the New Act, and notify the Minister for Internal Affairs and Communications without delay.

①Except as provided in the following paragraph, the provisions of the New Act relating to city planning tax apply to city planning tax for fiscal 2013 and subsequent fiscal years, and with regard to city planning tax up to fiscal 2012, the provisions then in force continue to govern.

②With regard to the city planning tax imposed on houses prescribed in Article 16-2, paragraph (3) of the Supplementary Provisions of the Former Act that were acquired or rebuilt during the period from July 16, 2007 to March 31, 2013, the provisions then in force continue to govern.

The provisions of Article 703-4, paragraphs (10) and (18) of the New Act apply to national health insurance tax for fiscal 2013 and subsequent fiscal years, and with regard to national health insurance tax up to fiscal 2012, the provisions then in force continue to govern.

The provisions of Article 35-6 and Articles 37 through 37-3 of the Supplementary Provisions of the 2017 New Act apply to national health insurance tax for fiscal 2017 and subsequent fiscal years, and with regard to national health insurance tax up to fiscal 2016, the provisions then in force continue to govern.

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 the items of Article 1 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 and local taxes pertaining to the provisions of the Former Act that are to remain in force 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 for the enforcement of this Act are specified by Cabinet Order.

①The provisions of Article 35-3, paragraph (8) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. after amendment by the provisions of the preceding Article, as they remain in force and are applied with replaced terms pursuant to Article 3, paragraph (2) of the Supplementary Provisions of that Act, apply to individual prefectural inhabitant tax for fiscal 2017 and subsequent fiscal years, and with regard to individual prefectural inhabitant tax up to fiscal 2016, the provisions then in force continue to govern.

②The provisions of Article 35-3, paragraph (18) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. after amendment by the provisions of the preceding Article, as they remain in force and are applied with replaced terms pursuant to Article 8, paragraph (2) of the Supplementary Provisions of that Act, apply to individual municipal inhabitant tax for fiscal 2017 and subsequent fiscal years, and with regard to individual municipal inhabitant tax up to fiscal 2016, the provisions then in force continue to govern.