The provisions of the New Act relating to automobile acquisition tax 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.

①The provisions of Article 12-2-7, paragraph (1) of the Supplementary Provisions of the New Act apply to light oil delivery tax to be imposed on the taking delivery of light oil on or after the Effective Date, and with regard to light oil delivery tax imposed on the taking delivery of light oil before the Effective Date, the provisions then in force continue to govern.

②The provisions of Article 12-2-7, paragraphs (5) and (6) of the Supplementary Provisions of the New Act apply to light oil delivery tax to be imposed on the transfer of light oil on or after the Effective Date.

①Except as otherwise specially provided, the provisions of the New Act relating to individual municipal inhabitant tax apply to individual municipal inhabitant tax for fiscal 2015 and subsequent fiscal years, and with regard to individual municipal inhabitant tax for fiscal 2014 and earlier fiscal years, the provisions then in force continue to govern.

②The provisions of Article 313, paragraph (2) of the New Act apply to individual municipal inhabitant tax for fiscal 2016 and subsequent fiscal years, and with regard to individual municipal inhabitant tax for fiscal 2015 and earlier fiscal years, the provisions then in force continue to govern.

③The provisions of Article 314-7, paragraph (2) of the New Act apply to individual municipal inhabitant tax for fiscal 2016 and subsequent fiscal years, and with regard to individual municipal inhabitant tax for fiscal 2015 and earlier fiscal years, the provisions then in force continue to govern.

④The provisions of Article 7, paragraphs (8) through (14) of the Supplementary Provisions of the New Act apply to donations listed in Article 314-7, paragraph (1), item (i) of the New Act that a person liable for the municipal inhabitant tax income levy pays on or after the Effective Date.

⑤The provisions of Article 7-2, paragraphs (4) through (6) and Article 7-3, paragraph (2) of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal 2016 and subsequent fiscal years.

⑥Except 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.

⑦The provisions of Article 292, paragraph (1), item (iv) of the New Act (limited to the part pertaining to Articles 42-12 and 42-12-2 of the Act on Special Measures Concerning Taxation as amended by Article 8 of the Income Tax Act Amendment Act; the same applies hereinafter in this paragraph) and item (iv)-3 of that paragraph (limited to the part pertaining to Articles 68-15-2 and 68-15-3 of the Act on Special Measures Concerning Taxation as amended by Article 8 of the Income Tax Act Amendment Act; the same applies hereinafter in this paragraph), and Article 8, paragraph (3) (limited to the part pertaining to the provisions of Article 292, paragraph (1), item (iv) of the New Act), paragraph (4) (limited to the part pertaining to the provisions of Article 292, paragraph (1), item (iv)-3 of the New Act), paragraph (5) (limited to the part pertaining to the provisions of Article 292, paragraph (1), item (iv) of the New Act) and paragraph (6) (limited to the part pertaining to the provisions of Article 292, paragraph (1), item (iv)-3 of the New Act) of the Supplementary Provisions of the New Act, apply to corporate municipal inhabitant tax for business years ending on or after the date of enforcement of the provisions listed in Article 1, item (xiii) of the Supplementary Provisions and corporate municipal inhabitant tax for consolidated business years ending on or after that date, and with regard to corporate municipal inhabitant tax for business years that ended before that date and corporate municipal inhabitant tax for consolidated business years that ended before that date, the provisions then in force continue to govern.

⑧With respect to the application, during the period from the Effective Date to the day preceding the date of enforcement of the provisions listed in Article 1, item (xiii) of the Supplementary Provisions, of Article 292, paragraph (1), item (iv)-3 of the New Act (including where it is applied with the terms deemed to be replaced pursuant to Article 8, paragraph (6) of the Supplementary Provisions of the New Act), the words "Article 68-15-3" in that item are deemed to be replaced with "Article 68-15-2", the words "through Article 68-15-3" in Article 8, paragraph (6) of the Supplementary Provisions of the New Act are deemed to be replaced with "through Article 68-15-2", and the words "Article 68-15, Article 68-15-3" are deemed to be replaced with "Article 68-15".

⑨With respect to the application of Article 312, paragraph (1) of the New Act to corporate municipal inhabitant tax for the first business year beginning on or after the Effective Date and corporate municipal inhabitant tax for the first consolidated business year beginning on or after the Effective Date of a corporation that files and pays under Article 321-8, paragraph (1) of the New Act and is obliged to submit the return prescribed in Article 71, paragraph (1) of the Corporation Tax Act (excluding the case where Article 72, paragraph (1) of that Act applies), a corporation that files and pays under Article 321-8, paragraph (2) of the New Act, and a corporation that pays under Article 321-8, paragraph (3) of the New Act, the words "the amount of stated capital, etc. is" in Article 312, paragraph (1) of the New Act are deemed to be replaced with "the amount of stated capital, etc. prescribed in Article 292, paragraph (1), item (iv)-5 of the Local Tax Act prior to its amendment by Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 2 of 2015) is", and Article 312, paragraphs (6) and (7) of the New Act do not apply. In this case, Article 312, paragraph (5) of the Former Act remains in force.

⑩Where a corporation prescribed in Article 321-8, paragraph (5) of the New Act has a deficit before application of consolidated taxation prescribed in Article 321-8, paragraph (5) of the New Act or a disaster loss deficit before application of consolidated taxation prescribed in Article 321-8, paragraph (5) of the New Act, the application of Article 321-8, paragraph (6) of the New Act to that deficit before application of consolidated taxation or that disaster loss deficit before application of consolidated taxation is as follows:

①The provisions of the Local Tax Act, as amended by the provisions listed in Article 1, item (vii) of the Supplementary Provisions, 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 for fiscal 2016 and earlier fiscal years, the provisions then in force continue to govern.

②The provisions of Article 321-7-12 of the January 2018 New Act apply where an application under Article 321-7-12, paragraph (1) of the January 2018 New Act is made on or after the date of enforcement of the provisions listed in Article 1, item (ix) of the Supplementary Provisions.

③The provisions of Article 321-7-13 of the January 2018 New Act apply where a petition under Article 321-7-12, paragraph (1) of the January 2018 New Act is made on or after the date of enforcement of the provisions listed in Article 1, item (ix) of the Supplementary Provisions.

④Except as otherwise specially provided, the provisions of the 2016 New Act relating to corporate municipal inhabitant tax apply to corporate municipal inhabitant tax for business years beginning on or after the date of enforcement of the provisions listed in Article 1, item (vi) of the Supplementary Provisions and corporate municipal inhabitant tax for consolidated business years beginning on or after that date, and with regard to corporate municipal inhabitant tax for business years that began before that date and corporate municipal inhabitant tax for consolidated business years that began before that date, the provisions then in force continue to govern.

⑤The provisions of Article 321-8, paragraphs (5), (7), (9), (10), (12), (13), (15) and (16) of the April 2018 New Act apply to the deficit before application of consolidated taxation or the disaster loss deficit before application of consolidated taxation prescribed in Article 321-8, paragraph (5) or (7) of the April 2018 New Act that arose in a business year beginning on or after the date of enforcement of the provisions listed in Article 1, item (ix)-2 of the Supplementary Provisions, the deductible individually attributed tax amount prescribed in Article 321-8, paragraph (9) of the April 2018 New Act that arose in a consolidated business year beginning on or after that date (including an amount deemed to be a deductible individually attributed tax amount under Article 321-8, paragraph (10) of the April 2018 New Act), the deductible refunded corporation tax amount of a domestic corporation, the deductible refunded corporation tax amount pertaining to income attributable to a permanent establishment of a foreign corporation, or the deductible refunded corporation tax amount pertaining to income not attributable to a permanent establishment of a foreign corporation prescribed in Article 321-8, paragraph (12) of the April 2018 New Act for which a refund was received because the amount of deductible expenses came to exceed the amount of gross profits in a business year beginning on or after that date (including an amount deemed to be one of those amounts under Article 321-8, paragraph (13) of the April 2018 New Act), or the deductible individually attributed refund tax amount prescribed in Article 321-8, paragraph (15) of the April 2018 New Act where the amount of deductible expenses exceeds the amount of gross profits in a consolidated business year beginning on or after that date (including an amount deemed to be a deductible individually attributed refund tax amount under Article 321-8, paragraph (16) of the April 2018 New Act), and the provisions then in force continue to govern the deficit before application of consolidated taxation or the disaster loss deficit before application of consolidated taxation prescribed in Article 321-8, paragraph (5) or (7) of the April 2018 Former Act that arose in a business year beginning before that date, the deductible individually attributed tax amount prescribed in Article 321-8, paragraph (9) of the April 2018 Former Act that arose in a consolidated business year beginning before that date (including an amount deemed to be a deductible individually attributed tax amount under Article 321-8, paragraph (10) of the April 2018 Former Act), the deductible refunded corporation tax amount of a domestic corporation, the deductible refunded corporation tax amount pertaining to income attributable to a permanent establishment of a foreign corporation, or the deductible refunded corporation tax amount pertaining to income not attributable to a permanent establishment of a foreign corporation prescribed in Article 321-8, paragraph (12) of the April 2018 Former Act for which a refund was received because the amount of deductible expenses came to exceed the amount of gross profits in a business year beginning before that date (including an amount deemed to be one of those amounts under Article 321-8, paragraph (13) of the April 2018 Former Act), or the deductible individually attributed refund tax amount prescribed in Article 321-8, paragraph (15) of the April 2018 Former Act where the amount of deductible expenses exceeds the amount of gross profits in a consolidated business year beginning before that date (including an amount deemed to be a deductible individually attributed refund tax amount under Article 321-8, paragraph (16) of the April 2018 Former Act).

⑥The provisions of Article 321-11-2, paragraphs (2) and (4) and Article 321-11-3, paragraphs (2) and (4) of the 2016 New Act apply to the deferral of collection under Article 321-11-2, paragraph (1) or Article 321-11-3, paragraph (1) of the 2016 New Act applied for on or after the date of enforcement of the provisions listed in Article 1, item (vi) of the Supplementary Provisions, and the provisions then in force continue to govern the deferral of collection under Article 321-11-2, paragraph (1) or Article 321-11-3, paragraph (1) of the 2016 Former Act applied for before that date.