①Except as otherwise provided, the provisions of the New Act relating to fixed assets tax apply to fixed assets tax for fiscal 2016 and subsequent fiscal years, and with regard to fixed assets tax for fiscal 2015 and earlier fiscal years, the provisions then in force continue to govern.

②With regard to fixed assets tax imposed on structures prescribed in Article 349-3, paragraph (24) of the Former Act that were laid before the Effective Date, the provisions then in force continue to govern.

③With regard to fixed assets tax imposed on specified warehouses or ancillary machinery and equipment prescribed in Article 15, paragraph (1) of the Supplementary Provisions of the Former Act that were newly established or expanded during the period from the day following the date of enforcement of the Act Partially Amending the Local Tax Act, etc. for the Improvement of the Tax System in Response to the Current Severe Economic Conditions and Employment Situation (Act No. 83 of 2011) to the day preceding the date of enforcement of the provisions listed in Article 1, item (xiii) of the Supplementary Provisions, the provisions then in force continue to govern.

④With regard to fixed assets tax imposed on facilities or equipment prescribed in Article 15, paragraph (2) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2014 through March 31, 2016, the provisions then in force continue to govern.

⑤With regard to fixed assets tax imposed on depreciable assets prescribed in Article 15, paragraph (29) of the Supplementary Provisions of the Former Act that were newly acquired or improved during the period from the date of enforcement of the Act on Development of Areas Resilient to Tsunami Disasters (Act No. 123 of 2011) through March 31, 2016, the provisions then in force continue to govern.

⑥With regard to fixed assets tax imposed on certified power generation facilities prescribed in Article 15, paragraph (33) of the Supplementary Provisions of the Former Act that were newly acquired during the period from the date of enforcement of the provisions listed in Article 1, item (iii) of the Supplementary Provisions of the Act on Special Measures Concerning Procurement of Electricity from Renewable Energy Sources by Electricity Utilities (Act No. 108 of 2011) through March 31, 2016, the provisions then in force continue to govern.

⑦With regard to fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (42) of the Supplementary Provisions of the Former Act that were newly acquired during the period from the date of enforcement of the Act Partially Amending the Act on Special Measures concerning Urban Reconstruction, etc. (Act No. 39 of 2014) through March 31, 2016, the provisions then in force continue to govern.

⑧With respect to the application of Article 15-2, paragraph (2) of the Supplementary Provisions of the New Act to fixed assets tax for fiscal 2016 imposed on fixed assets prescribed in Article 15-2, paragraph (2) of the Supplementary Provisions of the New Act that a new company prescribed in Article 2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Passenger Railway Companies and Japan Freight Railway Company (Act No. 36 of 2015) (referred to as the "2015 new company" in the following paragraph, paragraph (10) and Article 27, paragraphs (4) through (6) of the Supplementary Provisions) directly uses for its principal business, the words "passenger railway company" in Article 15-2, paragraph (2) of the Supplementary Provisions of the New Act are deemed to be replaced with "a passenger railway company or a new company prescribed in Article 2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Passenger Railway Companies and Japan Freight Railway Company (Act No. 36 of 2015)".

⑨The tax base of fixed assets tax imposed on fixed assets specified by Cabinet Order that are directly used for its principal business, among fixed assets that a 2015 new company owns, or borrows pursuant to Article 13, paragraph (1), item (iii) or (vi) of the Act on the Japan Railway Construction, Transport and Technology Agency, Independent Administrative Agency (Act No. 180 of 2002), or uses pursuant to Article 12, paragraph (2), item (ii) of the Act on the Japan Expressway Holding and Debt Repayment Agency, Independent Administrative Agency (Act No. 100 of 2004), or borrows from a corporation specified by Cabinet Order that lends railway facilities, is, notwithstanding Article 349 or Article 349-2 of the New Act, limited to fixed assets tax for fiscal 2017 and fiscal 2018, three-fifths of the price that is to be the tax base of fixed assets tax pertaining to those fixed assets (for those fixed assets to which Article 349-3, paragraph (2), paragraphs (13) through (15) or paragraph (25) of the New Act, Article 15, paragraph (16) or (34) of the Supplementary Provisions of the Local Tax Act, or Article 15-2, paragraph (1) of the New Act applies, three-fifths of the amount that is made the tax base under those provisions).

⑩With respect to the application of Article 15-3 of the Supplementary Provisions of the New Act to fixed assets tax for fiscal 2016 imposed on fixed assets prescribed in Article 15-3 of the Supplementary Provisions of the New Act that a 2015 new company directly uses for its principal business, the words "passenger railway company" in Article 15-3 of the Supplementary Provisions of the New Act are deemed to be replaced with "a passenger railway company, or a new company prescribed in Article 2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Passenger Railway Companies and Japan Freight Railway Company (Act No. 36 of 2015)".

⑪With regard to fixed assets tax imposed on housing renovated for elderly persons, etc. prescribed in Article 15-9, paragraph (4) of the Supplementary Provisions of the Former Act that was renovated during the period from April 1, 2007 through March 31, 2016, the provisions then in force continue to govern.

⑫With regard to fixed assets tax imposed on houses held in unit ownership prescribed in Article 15-9, paragraph (5) of the Supplementary Provisions of the Former Act that were renovated during the period from April 1, 2007 through March 31, 2016, the provisions then in force continue to govern.

⑬The provisions of Article 17-3 and Article 17-4 of the Supplementary Provisions of the New Act apply to fixed assets tax for fiscal 2017 and subsequent fiscal years.

⑭With regard to fixed assets tax imposed on depreciable assets prescribed in Article 56, paragraph (12) of the Supplementary Provisions of the Former Act that were acquired (including the acquisition of a share of co-ownership) or improved during the period from March 11, 2011 through March 31, 2016, the provisions of Article 56, paragraph (12) of the Supplementary Provisions of the Former Act remain in force.

⑮With regard to fixed assets tax imposed on depreciable assets prescribed in Article 56, paragraph (15) of the Supplementary Provisions of the Former Act that were acquired (including the acquisition of a share of co-ownership) during the period from March 11, 2011 through March 31, 2016, the provisions of Article 56, paragraph (15) of the Supplementary Provisions of the Former Act remain in force. In this case, with respect to the application of Article 56, paragraph (15) of the Supplementary Provisions of the Former Act, among the areas unfit for habitation prescribed in Article 51, paragraph (4) of the Supplementary Provisions of the Local Tax Act that the Minister for Internal Affairs and Communications designated and publicly notified pursuant to Article 51, paragraph (4) of the Supplementary Provisions of the Local Tax Act during the period from April 1, 2012 through March 31, 2016, the area first designated and publicly notified pursuant to that paragraph on or after the date of enforcement of the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located (Act No. 17 of 2012) is deemed to be an area for which March 11, 2011 was the date of the public notice designating the area unfit for habitation prescribed in Article 56, paragraph (15) of the Supplementary Provisions of the Former Act.

⑯With regard to fixed assets tax imposed on vehicles, etc. prescribed in Article 56-2, paragraph (3) of the Supplementary Provisions of the Former Act that were acquired or improved during the period from March 11, 2011 through March 31, 2016, the provisions of Article 56-2, paragraph (3) of the Supplementary Provisions of the Former Act and Article 56-2, paragraph (6) of the Supplementary Provisions of the Former Act remain in force.

⑰With regard to fixed assets tax imposed on houses or depreciable assets prescribed in Article 56-2, paragraph (4) of the Supplementary Provisions of the Former Act that were acquired or improved during the period from March 11, 2011 through March 31, 2016, the provisions of Article 56-2, paragraphs (4) through (6) of the Supplementary Provisions of the Former Act remain in force.

①The provisions of the New Act relating to light motor vehicle tax apply to light motor vehicle tax for fiscal 2016, and with regard to light motor vehicle tax for fiscal 2015 and earlier fiscal years, the provisions then in force continue to govern.

②With regard to the refund under Article 57, paragraph (10) of the Supplementary Provisions of the Former Act or the appropriation under Article 57, paragraph (11) of the Supplementary Provisions of the Former Act, pertaining to local government levies on light motor vehicle tax for fiscal 2014 and fiscal 2015 for which tax liability is exempted under Article 57, paragraph (5), (7) or (9) of the Supplementary Provisions of the Former Act and for which the provisions then in force continue to govern pursuant to the preceding paragraph, the provisions then in force continue to govern.

①The provisions of the 2017 New Act relating to light motor vehicle tax apply to light motor vehicle tax for fiscal 2017 and subsequent fiscal years, and with regard to light motor vehicle tax for fiscal 2016 and earlier fiscal years, the provisions then in force continue to govern.

②With regard to the refund under Article 57, paragraph (10) of the Supplementary Provisions of the 2017 Former Act or the appropriation under Article 57, paragraph (11) of the Supplementary Provisions of the 2017 Former Act, pertaining to local government levies on light motor vehicle tax for fiscal 2015 and fiscal 2016 for which tax liability is exempted under Article 57, paragraph (5), (7) or (9) of the Supplementary Provisions of the 2017 Former Act and for which the provisions then in force continue to govern pursuant to the preceding paragraph, the provisions then in force continue to govern.

①The provisions of the Local Tax Act as Amended in 2019 relating to the environmental performance levy of light motor vehicle tax apply to the environmental performance levy of light motor vehicle tax imposed on light motor vehicles with three or more wheels acquired on or after the date of enforcement of the provisions listed in Article 1, item (v)-4 of the Supplementary Provisions.

②Procedures and other acts necessary for the enactment of the Prefectural or Municipal Ordinance or rules under Article 29-10, paragraph (1) of the Supplementary Provisions of the Local Tax Act as Amended in 2019 may be carried out even before the date of enforcement of the provisions listed in Article 1, item (v)-4 of the Supplementary Provisions.

③The provisions of the Local Tax Act as Amended in 2019 relating to the type-based levy of light motor vehicle tax apply to the type-based levy of light motor vehicle tax for fiscal 2020 and subsequent fiscal years, and with regard to light motor vehicle tax up to fiscal 2019, the provisions then in force continue to govern.

④With regard to the refund under Article 57, paragraph (10) of the Supplementary Provisions of the Local Tax Act as It Stood Before October 2019 or the appropriation under Article 57, paragraph (11) of the Supplementary Provisions of the Local Tax Act as It Stood Before October 2019, pertaining to local government levies on light motor vehicle tax up to fiscal 2019 for which tax liability is exempted under Article 57, paragraph (5), (7) or (9) of the Supplementary Provisions of the Local Tax Act as It Stood Before October 2019 and for which the provisions then in force continue to govern pursuant to the preceding paragraph, the provisions then in force continue to govern.