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

②With regard to interest, etc. prescribed in Article 24-4 of the Local Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") received before the date of enforcement of this Act (hereinafter referred to as the "Effective Date"), the provisions then in force continue to govern.

③The provisions of Article 48, paragraph (8) of the New Act apply to local government levies relating to individual prefectural inhabitant tax for which the due date for payment prescribed in Article 329, paragraph (1) of the New Act arrives on or after the Effective Date.

④The provisions of Article 71-14, paragraph (4) and Article 71-15, paragraph (3) of the New Act apply to the interest levy of prefectural inhabitant tax for which the deadline for filing the remittance return prescribed in Article 71-14, paragraph (1) or Article 71-15, paragraph (2) of the New Act arrives on or after the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions. In this case, the additional charge for failure to file prescribed in Article 71-14 of the Former Act (excluding that to which the provisions of paragraph (4) of that Article apply) or the substantial additional charge prescribed in Article 71-15 of the Former Act relating to the interest levy of prefectural inhabitant tax for which that deadline for filing arrived before that date is deemed to be the additional charge for failure to file, etc. prescribed in Article 71-14, paragraph (4) of the New Act.

⑤The provisions of Article 71-35, paragraph (5) and Article 71-36, paragraph (3) of the New Act apply to the dividend levy of prefectural inhabitant tax for which the deadline for filing the remittance return prescribed in Article 71-35, paragraph (1) or Article 71-36, paragraph (2) of the New Act arrives on or after the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions. In this case, the additional charge for failure to file prescribed in Article 71-35 of the Former Act (excluding that to which the provisions of paragraph (5) of that Article apply) or the substantial additional charge prescribed in Article 71-36 of the Former Act relating to the dividend levy of prefectural inhabitant tax for which that deadline for filing arrived before that date is deemed to be the additional charge for failure to file, etc. prescribed in Article 71-35, paragraph (5) of the New Act.

⑥The provisions of Article 71-55, paragraph (5) and Article 71-56, paragraph (3) of the New Act apply to the share transfer income levy of prefectural inhabitant tax for which the deadline for filing the remittance return prescribed in Article 71-55, paragraph (1) or Article 71-56, paragraph (2) of the New Act arrives on or after the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions. In this case, the additional charge for failure to file prescribed in Article 71-55 of the Former Act (excluding that to which the provisions of paragraph (5) of that Article apply) or the substantial additional charge prescribed in Article 71-56 of the Former Act relating to the share transfer income levy of prefectural inhabitant tax for which that deadline for filing arrived before that date is deemed to be the additional charge for failure to file, etc. prescribed in Article 71-55, paragraph (5) of the New Act.

⑦The provisions of Article 4, paragraph (1) (limited to the part relating to item (i)), Article 4-2, paragraph (1) (limited to the part relating to item (i)), Article 35-2-6, paragraph (2) and Article 35-3-3, paragraph (3) of the Supplementary Provisions of the New 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.

⑧Except 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.

⑨The provisions of Article 23, paragraph (1), item (iv) of the New Act (limited to the part relating to the provisions of Article 42-12-2 of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) as amended by the provisions of Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016) (hereinafter in this paragraph and Article 16, paragraph (8) of the Supplementary Provisions referred to as the "New Act on Special Measures Concerning Taxation")) and item (iv)-3 of that paragraph (limited to the part relating to the provisions of Article 68-15-3 of the New Act on Special Measures Concerning Taxation) apply to corporate prefectural inhabitant tax for business years ending on or after the date of enforcement of the provisions listed in Article 1, item (xi) of the Supplementary Provisions and corporate prefectural inhabitant tax for consolidated business years ending on or after that date, and with regard to corporate prefectural inhabitant tax for business years that ended before that date and corporate prefectural inhabitant tax for consolidated business years that ended before that date, the provisions then in force continue to govern.

⑩For the purpose of applying the provisions of Article 23, paragraph (1), item (iv) and item (iv)-3 of the New Act (including as applied with terms replaced pursuant to Article 8, paragraph (4), (6) or (8) of the Supplementary Provisions of the New Act) during the period from the Effective Date to the day before the date of enforcement of the provisions listed in Article 1, item (xi) of the Supplementary Provisions, the phrase "Article 42-12, Article 42-12-2" in Article 23, paragraph (1), item (iv) of the New Act is deemed to be replaced with "Article 42-12", the phrase "Article 68-15-3" in item (iv)-3 of that paragraph is deemed to be replaced with "Article 68-15-2", the phrase "through Article 68-15-3" in Article 8, paragraph (4) of the Supplementary Provisions of the New Act is deemed to be replaced with "through Article 68-15-2", the phrase "Article 68-15-2, Article 68-15-3" in that paragraph is deemed to be replaced with "Article 68-15-2", the phrase "'Article 68-15-3" in paragraph (6) of that Article is deemed to be replaced with "'Article 68-15-2", the phrase "through paragraph (4), Article 68-15-3" in that paragraph is deemed to be replaced with "through paragraph (4)", the phrase "'Article 68-15-3" in paragraph (8) of that Article is deemed to be replaced with "'Article 68-15-2", and the phrase "Article 68-15-2, paragraph (1), Article 68-15-3" in that paragraph is deemed to be replaced with "Article 68-15-2, paragraph (1)".

⑪The provisions of Article 56, paragraph (4) and Article 64, paragraph (3) of the New Act apply to delinquency charges relating to corporate prefectural inhabitant tax for which the due date for payment prescribed in Article 56, paragraph (2) or Article 64, paragraph (1) of the New Act arrives on or after the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions.

⑫The provisions of Article 8, paragraphs (7) and (8) of the Supplementary Provisions of the New Act apply to corporate prefectural inhabitant tax for business years ending on or after the date of enforcement of the provisions listed in Article 1, item (i) of the Supplementary Provisions and corporate prefectural inhabitant tax for consolidated business years ending on or after that date.

⑬For the purpose of applying the provisions of Article 8, paragraphs (7) and (8) of the Supplementary Provisions of the New Act during the period from the date of enforcement of the provisions listed in Article 1, item (i) of the Supplementary Provisions to the day before the Effective Date, the phrase "Article 42-12, paragraph (5), item (i)" in Article 8, paragraph (7) of the Supplementary Provisions of the New Act is deemed to be replaced with "Article 42-12-2, paragraph (5), item (i)", the phrase "'Article 42-12" in that paragraph is deemed to be replaced with "'Article 42-12-2", the phrase "Article 42-12, paragraph (1)" in that paragraph is deemed to be replaced with "Article 42-12-2, paragraph (1)", the phrase "Article 68-15-2, paragraph (5), item (i)" in Article 8, paragraph (8) of the Supplementary Provisions of the New Act is deemed to be replaced with "Article 68-15-3, paragraph (5), item (i)", and the phrase "through Article 68-15, Article 68-15-2, paragraph (1), Article 68-15-3" in that paragraph is deemed to be replaced with "through Article 68-15-2, Article 68-15-3, paragraph (1)".

⑭The provisions of Article 8-2-2, paragraphs (1) through (6) and paragraph (14) of the Supplementary Provisions of the New Act apply to corporate prefectural inhabitant tax for business years ending on or after the date of enforcement of the provisions listed in Article 1, item (xi) of the Supplementary Provisions and corporate prefectural inhabitant tax for consolidated business years ending on or after that date.

⑮In the case where a corporation prescribed in Article 53, paragraph (5) of the New Act has a deficit before application of consolidated taxation prescribed in that paragraph or a disaster loss deficit before application of consolidated taxation prescribed in that paragraph, the application of the provisions of paragraph (6) of that Article to that deficit before application of consolidated taxation or that disaster loss deficit before application of consolidated taxation is as provided in the following items:

①The provisions of Article 4-4, paragraphs (1) and (2) of the Supplementary Provisions of the Local Tax Act as amended by the provisions listed in Article 1, item (iv) of the Supplementary Provisions (referred to as the "2018 New Act" in Article 17, paragraph (1) of the Supplementary Provisions) apply to individual prefectural inhabitant tax for fiscal 2018 and subsequent fiscal years.

②The provisions of Article 51, paragraph (1) and Article 8-2-2, paragraphs (1) and (3) of the Supplementary Provisions of the Local Tax Act as amended by the provisions listed in Article 1, item (v)-4 of the Supplementary Provisions (hereinafter referred to as the "Local Tax Act as Amended in 2019") apply to corporate prefectural inhabitant tax for business years beginning on or after the date of enforcement of the provisions listed in that item and corporate prefectural inhabitant tax for consolidated business years beginning on or after that date, and with regard to corporate prefectural inhabitant tax for business years that began before that date and corporate prefectural inhabitant tax for consolidated business years that began before that date, the provisions then in force continue to govern.