①Except as otherwise provided, the provisions of the New Act relating to automobile tax apply to automobile tax for fiscal 2017 and subsequent fiscal years, and the provisions then in force continue to govern automobile tax for fiscal years through fiscal 2016.

②A prefectural governor may, where the governor comes to know, after the due date for payment under Article 149 of the Local Tax Act (or, where the due date for payment was extended, that extended due date for payment), that there is a shortfall in the amount of automobile tax to be paid (limited to that for fiscal 2016 or an earlier fiscal year) and the cause of that fact lies with a person other than the owner of the motor vehicle pertaining to that shortfall (hereinafter referred to in this paragraph and the following paragraph as a "third party"), give that third party (including a person having a special relationship specified by Cabinet Order with that third party; the same applies hereinafter in this paragraph and the following paragraph) an opportunity to offer to pay the automobile tax pertaining to that shortfall, before giving the notification under Article 13, paragraph (1) of that Act, and when the third party given the opportunity to make that offer has made it, the provisions concerning automobile tax (excluding the provisions of Articles 152 through 154 of that Act) apply as if that third party were the owner, as of the assessment date, of the motor vehicle pertaining to that shortfall.

③A third party who has made the offer under the provisions of the preceding paragraph may not withdraw that offer.

④In addition to what is provided for in the preceding two paragraphs, matters necessary for the application of the provisions concerning automobile tax in the case where those provisions apply are specified by Cabinet Order.

①Except as otherwise provided, the provisions of the New Act relating to individual municipal inhabitant tax apply to individual municipal inhabitant tax for fiscal 2017 and subsequent fiscal years, and the provisions then in force continue to govern individual municipal inhabitant tax for fiscal years through fiscal 2016.

②The provisions of Article 314-3, paragraph (1), Article 314-6, Article 314-7, paragraphs (1) and (2), and Article 737-2 of the New Act, and Article 5, paragraph (3), Article 5-4-2, paragraphs (6) and (9), Article 5-5, paragraph (2), Article 6, paragraph (5) (limited to the part pertaining to item (i)), Article 33-2, paragraph (5), Article 33-3, paragraph (5) (limited to the part pertaining to item (i)), Article 34, paragraph (4), Article 34-2, paragraph (4) (limited to the part pertaining to each item), Article 34-3, paragraph (3), Article 35, paragraphs (5) and (7), Article 35-2, paragraph (5), Article 35-2-2, paragraph (5), Article 35-4, paragraph (4), and Article 45, paragraph (6) of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal 2018 and subsequent fiscal years, and the provisions then in force continue to govern individual municipal inhabitant tax for fiscal years through fiscal 2017.

③The provisions of Article 321-7-12, paragraph (1) of the New Act apply to cases where the application under that paragraph is made on or after the date of enforcement of the provisions set forth in Article 1, item (iii) of the Supplementary Provisions.

④The provisions of Article 321-7-13 of the New Act apply to cases where the petition under Article 321-7-12, paragraph (1) of the New Act is made on or after the date of enforcement of the provisions set forth in Article 1, item (iii) of the Supplementary Provisions.

⑤The provisions of Article 4, paragraph (1) (limited to the part pertaining to item (i)) and Article 4, paragraph (14) of the Supplementary Provisions of the New Act apply to replacement assets prescribed in that item for which December 31 of the year following the year that includes the date of specified transfer prescribed in that item by a person liable for municipal inhabitant tax is on or after the Effective Date, and the provisions then in force continue to govern replacement assets prescribed in Article 4, paragraph (1), item (i) of the Supplementary Provisions of the Former Act for which December 31 of the year following the year that includes the date of specified transfer prescribed in that item by a person liable for municipal inhabitant tax is before the Effective Date.

⑥The provisions of Article 34-2, paragraph (9) of the Supplementary Provisions of the New Act apply to transfers for a determined site for constructing a superior residential area, etc. prescribed in Article 34-2, paragraph (5) of the Supplementary Provisions of the New Act for which the last day of the scheduled period prescribed in paragraph (9) of that Article, of a person liable for municipal inhabitant tax, is on or after the Effective Date.

⑦Except 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.

⑧The provisions of Article 292, paragraph (1) of the New Act (limited to the part of item (iv) pertaining to the provisions of Article 42-11-2 and Article 42-11-3 of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) and Article 8, paragraph (5) of the Supplementary Provisions of the New Act (limited to the part pertaining to the provisions of Article 292, paragraph (1) of the New Act) apply to corporate municipal inhabitant tax for business years ending on or after the date of enforcement of the provisions set forth in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern corporate municipal inhabitant tax for business years that ended before that date.

⑨The provisions of Article 292, paragraph (1) of the New Act (limited to the part of item (iv)-3 pertaining to the provisions of Article 68-14-3 of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) and Article 8, paragraph (6) of the Supplementary Provisions of the New Act (limited to the part pertaining to the provisions of Article 292, paragraph (1) of the New Act) apply to corporate municipal inhabitant tax for consolidated business years ending on or after the date of enforcement of the provisions set forth in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern corporate municipal inhabitant tax for consolidated business years that ended before that date.

⑪The provisions of Article 321-12, paragraphs (2) and (4) and Article 326, paragraphs (1) and (3) of the New Act apply to delinquency charges pertaining to corporate municipal inhabitant tax for which the due date for payment prescribed in Article 321-12, paragraph (2) or Article 326, paragraph (1) of the New Act arrives on or after January 1, 2017.

⑫The provisions of Article 8-2-2, paragraphs (8) and (11) of the Supplementary Provisions of the New Act apply to corporate municipal inhabitant tax pertaining to a return under the provisions of Article 321-8, paragraph (22) or (23) of the New Act or a written request for reassessment under the provisions of Article 20-9-3, paragraph (3) of the New Act that a corporation files on or after the Effective Date, or corporate municipal inhabitant tax for business years pertaining to a reassessment made on or after the Effective Date under the provisions of Article 321-11, paragraph (1) or (3) of the New Act (excluding those pertaining to a written request for reassessment under the provisions of Article 20-9-3, paragraph (3) of the Former Act filed before the Effective Date; the same applies hereinafter in this paragraph), or corporate municipal inhabitant tax for consolidated business years pertaining to a reassessment made on or after the Effective Date under the provisions of Article 321-11, paragraph (1) or (3) of the New Act, and the provisions then in force continue to govern corporate municipal inhabitant tax pertaining to a return under the provisions of Article 321-8, paragraph (22) or (23) of the Former Act or a written request for reassessment under the provisions of Article 20-9-3, paragraph (3) of the Former Act that a corporation filed before the Effective Date, or corporate municipal inhabitant tax for business years pertaining to a reassessment made before the Effective Date under the provisions of Article 321-11, paragraph (1) or (3) of the Former Act, or corporate municipal inhabitant tax for consolidated business years pertaining to a reassessment made before the Effective Date under the provisions of paragraph (1) or (3) of that Article.