①Except as otherwise provided, the provisions then in force continue to govern municipal tobacco tax imposed, or that should have been imposed, before the date of enforcement of the provisions set forth in Article 1, item (x) of the Supplementary Provisions.

②Where there is a wholesale seller, etc. or a tobacco retailer that holds for sale on October 1, 2021 manufactured tobacco for which sale, etc. was made before that date, and where those persons are to be imposed tobacco tax pursuant to the provisions of Article 51, paragraph (11) of the Supplementary Provisions of the Income Tax Act Amendment Act by deeming that, as manufacturers of manufactured tobacco, they delivered that manufactured tobacco on that date from their manufacturing sites for manufactured tobacco under that paragraph, municipal tobacco tax is imposed, by deeming that those persons, as wholesale sellers, etc., sold that manufactured tobacco to tobacco retailers on that date, in the municipality in which is located the storage place of that manufactured tobacco where those persons are wholesale sellers, etc., or the business office of the tobacco retailer that directly manages that manufactured tobacco where those persons are tobacco retailers. In this case, the tax base of the municipal tobacco tax is the number of pieces of manufactured tobacco deemed to have been sold, and the tax rate of that municipal tobacco tax is 430 yen per 1,000 pieces.

③A person prescribed in the preceding paragraph must, for each storage place or business office of a tobacco retailer prescribed in that paragraph, submit a return stating the following particulars, in the form specified by Order of the Ministry of Internal Affairs and Communications, by November 1, 2021, to the mayor of the municipality in which that storage place or business office of the tobacco retailer is located:

④Where a person prescribed in paragraph (2) submits the return under the preceding paragraph, together with the return pertaining to prefectural tobacco tax prescribed in Article 13, paragraph (3) of the Supplementary Provisions or the return pertaining to tobacco tax prescribed in Article 51, paragraph (2) of the Supplementary Provisions of the Income Tax Act Amendment Act as applied mutatis mutandis pursuant to paragraph (12) of that Article, to the prefectural governor or district director prescribed in those provisions, the prefectural governor or district director that has received it may accept the return under the preceding paragraph. In this case, that return is deemed to have been submitted to the mayor of the municipality prescribed in paragraph (3).

⑤A person who has submitted the return under paragraph (3) must pay, by March 31, 2022, an amount equivalent to the amount of municipal tobacco tax set forth in item (ii) of that paragraph stated in that return to the municipality to which that return was submitted.

⑦Where a wholesale seller, etc. has received the return, due to cancellation of the sales contract or other unavoidable reasons, of manufactured tobacco sold to a tobacco retailer whose business office is located within the area of that municipality, being manufactured tobacco on which municipal tobacco tax was imposed, or should have been imposed, pursuant to paragraph (2), the amount equivalent to that municipal tobacco tax is, in accordance with the provisions of Article 477 of the Local Tax Act, deducted from the amount of municipal tobacco tax pertaining to that wholesale seller, etc., or refunded to that wholesale seller, etc., together with the deduction or refund under that Article of the amount equivalent to the amount of municipal tobacco tax paid or to be paid on that manufactured tobacco. In this case, a document stating particulars of the number of pieces by item of the manufactured tobacco pertaining to that return must be attached, as provided by Order of the Ministry of Internal Affairs and Communications, to the return that the wholesale seller, etc. is to submit to the mayor of the municipality pursuant to the provisions of Article 473, paragraph (1), (2) or (4) of that Act.

⑧With regard to the application of the provisions of Article 485-13, paragraph (1) of the Local Tax Act to municipal tobacco tax for fiscal 2021, the word "proportion" in that paragraph is deemed to be replaced with "proportion obtained by multiplying the proportion by 112/100".

①Except as otherwise provided, the provisions then in force continue to govern municipal tobacco tax imposed, or that should have been imposed, before the date of enforcement of the provisions set forth in Article 1, item (xi) of the Supplementary Provisions.

②With regard to the application of the provisions of Article 485-13, paragraph (1) of the Local Tax Act to municipal tobacco tax for fiscal 2022, the word "proportion" in that paragraph is deemed to be replaced with "proportion obtained by multiplying the proportion by 112/100".

③With regard to the application of the provisions of Article 485-13, paragraph (1) of the Local Tax Act to municipal tobacco tax for fiscal 2023, the word "proportion" in that paragraph is deemed to be replaced with "proportion obtained by multiplying the proportion by 105/100".

With regard to the handwritten signature and seal under the provisions of Article 523, paragraphs (1) through (3) of the Former Act pertaining to a return under the provisions of Article 522 of the Local Tax Act that a corporation submitted before the Effective Date, the provisions then in force continue to govern.

The provisions of Article 701-34, paragraph (3) of the New Act (limited to the part pertaining to item (ix)) apply to business office tax to be imposed on the business of corporations for business years ending on or after the Effective Date and the business of individuals for 2018 and subsequent years (excluding the business of individuals abolished before the Effective Date), and the provisions then in force continue to govern business office tax imposed on the business of corporations for business years that ended before the Effective Date, the business of individuals for years before 2018, and the business of individuals for 2018 that was abolished before the Effective Date.

①Except as provided in the following paragraph, the provisions of the New Act relating to city planning tax apply to city planning tax for fiscal 2018 and subsequent fiscal years, and the provisions then in force continue to govern city planning tax for fiscal years through fiscal 2017.

②With regard to city planning tax imposed on a house prescribed in Article 56-2, paragraph (1) of the Supplementary Provisions of the Former Act that is acquired during the period from May 2, 2011 through March 31, 2018, the provisions of that Article remain in force.

The provisions of Article 38 and Article 38-3 of the Supplementary Provisions of the New Act apply to national health insurance tax for fiscal 2018 and subsequent fiscal years, and the provisions then in force continue to govern national health insurance tax for fiscal years through fiscal 2017.

The national federations of prefectural governors, city mayors, and town and village mayors (meaning national federations prescribed in Article 263-3, paragraph (1) of the Local Autonomy Act (Act No. 67 of 1947) that have made the notification under that paragraph) must each appoint, by February 20, 2019, one incorporator of the Local Tax Joint Organization (referred to as the "Organization" in the following Article and Article 35, paragraph (1) of the Supplementary Provisions).

①The incorporators must, by March 15, 2019, establish the articles of incorporation regarding the particulars set forth in the items of Article 765, paragraph (1) of the 2019 New Act, prepare the business plan and budget for the first business year of the Organization, and apply to the Minister for Internal Affairs and Communications for authorization of the articles of incorporation, business plan and budget.

②When the Minister for Internal Affairs and Communications has given the authorization under the preceding paragraph, the Minister is to give public notice to that effect without delay.

③The Organization is established on April 1, 2019 when the public notice under the preceding paragraph has been given. In this case, the Organization must make a public announcement of its articles of incorporation without delay.

④The incorporators are to designate the person who is to become the president of the Organization.

⑤The person designated pursuant to the preceding paragraph to become the president of the Organization is to become the president of the Organization at the time of the Organization's establishment, and the term of office of that person is until the president is appointed at the first representatives' meeting held after the Organization's establishment.

⑥When the Organization has been established, the incorporators must hand over their affairs to the president of the Organization without delay.

⑦The registration of establishment to be made by the Organization must be made at the location of its principal office within two weeks from April 1, 2019.

With regard to a person that is actually using the name "Local Tax Joint Organization" at the time of enforcement of the provisions set forth in Article 1, item (iv) of the Supplementary Provisions, the provisions of Article 767, paragraph (2) of the 2019 New Act do not apply for six months after the enforcement of the provisions set forth in that item.

①The general incorporated association Local Tax Electronic Council established on April 1, 2006 (referred to as the "Local Tax Electronic Council" in the following paragraph) is dissolved on April 1, 2019, and the Organization succeeds to all of its rights and obligations at the time of dissolution. In this case, the provisions of other laws and regulations concerning the dissolution and liquidation of corporations do not apply.

②Matters concerning the registration of dissolution in the case where the Local Tax Electronic Council has been dissolved pursuant to the provisions of the preceding paragraph are specified by Cabinet Order.

With regard to the application of penal provisions to acts committed before this Act (for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect, and to acts committed after this Act comes into effect concerning local taxes and special local corporation tax for which the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions and local taxes pertaining to the provisions of the Former Act that are to remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.

Beyond what is provided for in Article 2 through the preceding Article of the Supplementary Provisions, transitional measures necessary incidental to the enforcement of this Act are specified by Cabinet Order.