①The provisions of Article 45-2, paragraph (6) of the Local Tax Act as amended by the provisions set forth in Article 1, item (iii) of the Supplementary Provisions (hereinafter in this Article and Article 14 of the Supplementary Provisions referred to as the "2020 New Act") apply to the case where a return concerning individual prefectural inhabitant tax for fiscal year 2020 and thereafter is submitted on or after the date of enforcement of the provisions set forth in that item, 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 prefectural inhabitant tax up to fiscal year 2019 is submitted on or after that date.

②The provisions of Article 45-3-2, paragraph (1) of the 2020 New Act (limited to the part relating to item (iii)) apply to the returns prescribed in Article 45-3-2, paragraphs (1) and (2) of the 2020 New Act that are submitted for the salary prescribed in Article 45-2, 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 45-3-3, paragraph (1) of the 2020 New Act apply to the returns prescribed in Article 45-3-3, paragraph (1) of the 2020 New Act that are submitted for the public pension, etc. prescribed in Article 203-6, paragraph (1) of the Income Tax Act (Act No. 33 of 1965; hereinafter in this paragraph and Article 14, paragraph (3) of the Supplementary Provisions referred to as the "New Income Tax Act") as amended by the provisions of Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2019) (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 (1) through (5) of the Supplementary Provisions of the 2020 New Act apply from individual prefectural inhabitant tax for fiscal year 2020, and the provisions then in force continue to govern individual prefectural inhabitant tax up to fiscal year 2019.

①The provisions of Article 8-5 of the Supplementary Provisions of the New Act apply to corporate enterprise tax for business years ending on or after the Effective Date.

②The provisions of Article 9, paragraph (22) of the Supplementary Provisions of the New Act apply to corporate enterprise tax for business years beginning on or after the Effective Date.

①The provisions of Article 72-24-7 of the Local Tax Act as amended by the provisions set forth in Article 1, item (ii) of the Supplementary Provisions (hereinafter referred to as the "Local Tax Act as Amended in October 2019" in Article 11 and Article 18 of the Supplementary Provisions) and Articles 9-2 and 9-2-2 of the Supplementary Provisions of that Act apply to corporate enterprise tax for business years beginning on or after the date of enforcement of the provisions set forth in that item, and the provisions then in force continue to govern corporate enterprise tax for business years that began before that date.

②With regard to the application of the provisions of Article 72-26, paragraph (1) of the Local Tax Act to corporate enterprise tax for the first business year beginning on or after the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions, the phrase "six times" in that paragraph is deemed to be replaced with "6.3 times".

The provisions of the New Act relating to real property acquisition tax apply to real property acquisition tax to be imposed on the acquisition of real property on or after the Effective Date, and with regard to real property acquisition tax imposed on the acquisition of real property before the Effective Date, the provisions then in force continue to govern.

The provisions of Article 73-27-6, paragraph (1) of the Local Tax Act as amended by the provisions set forth in Article 1, item (xiii) of the Supplementary Provisions apply to real property acquisition tax to be imposed on the acquisition of land prescribed in that paragraph on or after the date of enforcement of the provisions set forth in that item, and the provisions then in force continue to govern real property acquisition tax imposed on the acquisition, before that date, of land prescribed in Article 73-27-6, paragraph (1) of the Local Tax Act prior to amendment by the provisions set forth in that item.

The provisions of the New Act relating to automobile acquisition tax apply to automobile acquisition tax to be imposed on the acquisition of a motor vehicle on or after the Effective Date, and with regard to automobile acquisition tax imposed on the acquisition of a motor vehicle before the Effective Date, the provisions then in force continue to govern.

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

②With regard to the refund under Article 54, paragraph (4) of the Supplementary Provisions of the Former Act or the appropriation under paragraph (5) of that Article relating to local government levies concerning automobile tax for fiscal year 2017 and fiscal year 2018 for which tax liability is exempted under paragraph (3) 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 automobile tax apply to the environmental performance levy of automobile tax imposed on motor vehicles 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 149, 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 motor vehicles to which Article 149, paragraph (1) or (2) of the Local Tax Act applies on or after April 1, 2021.

③The first review conducted under Article 157, 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 motor vehicles to which Article 157, 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 automobile tax apply to the type-based levy of automobile tax imposed on persons for whom tax liability arises on or after the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions and to the type-based levy of automobile tax for fiscal year 2020 and thereafter.

①The provisions of Article 177-6, paragraph (1) of the Local Tax Act as amended by the provisions set forth in Article 1, item (viii) of the Supplementary Provisions apply to grants to be distributed pursuant to that paragraph in fiscal year 2022 and thereafter, and the provisions then in force continue to govern grants distributed pursuant to Article 177-6, paragraph (1) of the Local Tax Act prior to amendment by the provisions set forth in that item up to fiscal year 2021.

②The 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 automobile tax apply from the type-based levy of automobile tax for fiscal year 2021, and the provisions then in force continue to govern the type-based levy of automobile tax up to fiscal year 2020.