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

②The provisions of Article 35, paragraph (1), Article 37, Article 37-2, paragraphs (1) and (2), and Article 737-2 of the New Act, and Article 5, paragraph (1), Article 5-4-2, paragraphs (1) and (4), Article 5-5, paragraph (1), Article 6, paragraph (2) (limited to the part pertaining to item (i)), Article 33-2, paragraph (1), Article 33-3, paragraph (1) (limited to the part pertaining to item (i)), Article 34, paragraph (1), Article 34-2, paragraph (1) (limited to the part pertaining to each item), Article 34-3, paragraph (1), Article 35, paragraphs (1) and (3), Article 35-2, paragraph (1), Article 35-2-2, paragraph (1), Article 35-4, paragraph (1), and Article 45, paragraph (3) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal 2018 and subsequent fiscal years, and the provisions then in force continue to govern individual prefectural inhabitant tax for fiscal years through fiscal 2017.

③The provisions of Article 4, paragraph (1) (limited to the part pertaining to item (i)) and 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 prefectural inhabitant tax is on or after the date this Act comes into effect (hereinafter referred to as 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 Local Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as 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 prefectural inhabitant tax is before the Effective Date.

④The provisions of Article 7-4 of the Supplementary Provisions of the New Act apply to local government levies pertaining to the income levy imposed pursuant to the provisions of Article 50-2 of the New Act for which the due date for payment prescribed in Article 328-5, paragraph (2) of the New Act, the rules of which are to be followed pursuant to the provisions of Article 41, paragraph (1) of the New Act, arrives on or after the Effective Date.

⑤With regard to the application of the provisions of Article 7-4 of the Supplementary Provisions of the New Act during the period from the Effective Date through the day before the date of enforcement of the provisions set forth in Article 1, item (iii) of the Supplementary Provisions, the phrase "of a designated city" in Article 7-4 of the Supplementary Provisions of the New Act is deemed to be replaced with "of a city prescribed in Article 252-19, paragraph (1) of the Local Autonomy Act (hereinafter referred to in this Article as a "designated city")".

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 (2) 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 prefectural inhabitant tax, is on or after the Effective Date.

⑦A prefecture whose area includes the area of a city prescribed in Article 252-19, paragraph (1) of the Local Autonomy Act (Act No. 67 of 1947) (hereinafter referred to in this paragraph as a "designated city") is to distribute to that designated city, as provided by Cabinet Order, an amount equivalent to one-half of the amount of local government levies (limited to the amount specified by Cabinet Order out of the amount of revenue paid into that prefecture in those fiscal years or fiscal 2018) pertaining to the income levy of prefectural inhabitant tax (excluding the income levy imposed pursuant to the provisions of Article 50-2 of the Local Tax Act, and limited to the part pertaining to the standard tax rate prescribed in Article 35, paragraph (1) of the Local Tax Act prior to amendment by the provisions set forth in Article 1, item (iii) of the Supplementary Provisions) for fiscal 2016 and fiscal 2017 pertaining to that designated city.

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) 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 Act on Special Measures Concerning Taxation (Act No. 26 of 1957) as amended by the provisions of Article 12 of the Income Tax Act Amendment Act (hereinafter referred to in this Article and Article 15 of the Supplementary Provisions as 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 23, paragraph (1) of the New Act) apply to corporate prefectural 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 prefectural inhabitant tax for business years that ended before that date.

⑩The provisions of Article 23, 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 23, paragraph (1) of the New Act) apply to corporate prefectural 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 prefectural inhabitant tax for consolidated business years that ended before that date.

⑫The provisions of Article 56, paragraphs (2) and (4) and Article 64, paragraphs (1) and (3) of the New Act apply to delinquency charges pertaining 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 January 1, 2017.

⑬The provisions of Article 8-2-2, paragraphs (2) and (5) of the Supplementary Provisions of the New Act apply to corporate prefectural inhabitant tax pertaining to a return under the provisions of Article 53, 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 prefectural inhabitant tax for business years pertaining to a reassessment made on or after the Effective Date under the provisions of Article 55, 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 prefectural inhabitant tax for consolidated business years pertaining to a reassessment made on or after the Effective Date under the provisions of Article 55, paragraph (1) or (3) of the New Act, and the provisions then in force continue to govern corporate prefectural inhabitant tax pertaining to a return under the provisions of Article 53, 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 prefectural inhabitant tax for business years pertaining to a reassessment made before the Effective Date under the provisions of Article 55, paragraph (1) or (3) of the Former Act, or corporate prefectural 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.