①The provisions of Article 317-2, paragraph (6) of the 2020 New Act apply to the case where a return concerning individual municipal inhabitant tax for fiscal year 2020 and thereafter is submitted on or after the date of enforcement of the provisions set forth in Article 1, item (iii) of the Supplementary Provisions, and the provisions then in force continue to govern the case where that return was submitted before that date and the case where a return concerning individual municipal inhabitant tax up to fiscal year 2019 is submitted on or after that date.

②The provisions of Article 317-3-2, paragraph (1) of the 2020 New Act (limited to the part relating to item (iii)) apply to the returns prescribed in Article 317-3-2, paragraphs (1) and (2) of the 2020 New Act that are submitted for the salary prescribed in Article 317-2, paragraph (1) of the 2020 New Act that is to be received on or after the date of enforcement of the provisions set forth in Article 1, item (iii) of the Supplementary Provisions.

③The provisions of Article 317-3-3, paragraph (1) of the 2020 New Act apply to the returns prescribed in Article 317-3-3, paragraph (1) of the 2020 New Act that are submitted for the public pension, etc. prescribed in Article 203-6, paragraph (1) of the New Income Tax Act (excluding that to which Article 203-7 of the New Income Tax Act applies) that is to be received 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 44-2, paragraphs (6) through (10) of the Supplementary Provisions of the 2020 New Act apply from individual municipal inhabitant tax for fiscal year 2020, and the provisions then in force continue to govern individual municipal inhabitant tax up to fiscal year 2019.

①Except as otherwise provided, the provisions of the New Act relating to fixed assets tax apply from fixed assets tax for fiscal year 2019, and the provisions then in force continue to govern fixed assets tax up to fiscal year 2018.

②The provisions then in force continue to govern fixed assets tax imposed on houses prescribed in Article 15, paragraph (4) of the Supplementary Provisions of the Former Act that were acquired during the period from the day following the date of enforcement of the Act Partially Amending the Local Tax Act, etc. to Develop the Tax System in Response to the Current Severe Economic Conditions and Employment Situation (Act No. 83 of 2011; referred to as the "2011 Local Tax Act, etc. Amendment Act" in paragraph (4)) to March 31, 2019.

③The provisions then in force continue to govern fixed assets tax imposed on equipment prescribed in Article 15, paragraph (11) of the Supplementary Provisions of the Former Act that was newly acquired during the period from April 1, 2017 to March 31, 2019.

④The provisions then in force continue to govern fixed assets tax imposed on vehicles prescribed in Article 15, paragraph (16) of the Supplementary Provisions of the Former Act that were newly manufactured during the period from the day following the date of enforcement of the 2011 Local Tax Act, etc. Amendment Act to March 31, 2019.

⑤The provisions then in force continue to govern fixed assets tax imposed on machinery prescribed in Article 15, paragraph (33) of the Supplementary Provisions of the Former Act that was newly acquired during the period from April 1, 2015 to March 31, 2019.

⑥The provisions then in force continue to govern fixed assets tax imposed on equipment prescribed in Article 15, paragraph (41) of the Supplementary Provisions of the Former Act that was newly established during the period from April 1, 2016 to March 31, 2019.

⑦With regard to the application of the provisions in the rows for Article 15, paragraphs (13), (20), (23), (24), (27), (43) through (45) and (48) through (50), Article 15-2, paragraph (2) and Article 15-3 of the Supplementary Provisions in the table of Article 17-2, paragraph (5) of the Supplementary Provisions of the New Act and in the rows for Article 15, paragraphs (13), (20), (23), (24), (27), (43) through (45) and (48) through (50), Article 15-2, paragraph (2) and Article 15-3 of the Supplementary Provisions in the table of Article 17-2, paragraph (6) of the Supplementary Provisions of the New Act during the period from the Effective Date to the day preceding the date of enforcement of the provisions set forth in Article 1, item (xi) of the Supplementary Provisions, the phrase "and (48) through (50)" in those provisions is deemed to be replaced with ", (48) and (49)".

①The provisions of the New Act relating to light motor vehicle tax apply to light motor vehicle tax for fiscal year 2019, and the provisions then in force continue to govern light motor vehicle tax up to fiscal year 2018.

②With regard to the refund under Article 57, paragraph (10) of the Supplementary Provisions of the Former Act or the appropriation under paragraph (11) of that Article relating to local government levies concerning light motor vehicle tax for fiscal year 2017 and fiscal year 2018 for which tax liability is exempted under paragraph (5), (7) or (9) of that Article as continued to be governed by the provisions then in force pursuant to the provisions of the preceding paragraph, the provisions then in force continue to govern.

①Except as otherwise provided, the provisions of the Local Tax Act as Amended in October 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 set forth in Article 1, item (ii) of the Supplementary Provisions.

②The first review conducted under Article 446, paragraph (3) of the Local Tax Act on or after the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions is, notwithstanding that paragraph, to be conducted with regard to the scope of light motor vehicles with three or more wheels to which Article 446, paragraph (1) or (2) of the Local Tax Act applies on or after April 1, 2021.

③The first review conducted under Article 451, paragraph (5) of the Local Tax Act on or after the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions is, notwithstanding that paragraph, to be conducted with regard to the scope of light motor vehicles with three or more wheels to which Article 451, paragraphs (1) through (4) of the Local Tax Act apply on or after April 1, 2021.

④The provisions of the Local Tax Act as Amended in October 2019 relating to the type-based levy of light motor vehicle tax apply from the type-based levy of light motor vehicle tax for fiscal year 2020.

The provisions of the Local Tax Act as amended by the provisions set forth in Article 1, item (vi) of the Supplementary Provisions relating to the type-based levy of light motor vehicle tax apply from the type-based levy of light motor vehicle tax for fiscal year 2021, and the provisions then in force continue to govern the type-based levy of light motor vehicle tax up to fiscal year 2020.

The provisions of Article 701-41, paragraph (2) of the New Act apply to business office tax to be imposed on the business of a corporation for business years ending on or after the Effective Date and on the business of an individual for the year 2019 and thereafter (excluding a business of an individual abolished before the Effective Date), and the provisions then in force continue to govern business office tax imposed on the business of a corporation for business years that ended before the Effective Date, and on the business of an individual for years before 2019 and the business of an individual for 2019 that was abolished before the Effective Date.

The provisions of the New Act relating to city planning tax apply from city planning tax for fiscal year 2019, and the provisions then in force continue to govern city planning tax up to fiscal year 2018.

With regard to the application of penal provisions to acts committed before this Act (or, 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 with respect to local taxes for which the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.

Beyond what is provided for in these Supplementary Provisions, the transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.