The provisions of Article 382, paragraph (2) of the Local Tax Act as amended by Article 3 (limited to the part relating to item (ii)) apply to the annotation under Article 76-3, paragraph (3) of the Real Property Registration Act (Act No. 123 of 2004) made on or after the date of enforcement of the provisions set forth in Article 1, item (xi) of the Supplementary Provisions.

①The provisions then in force continue to govern business office tax imposed on the business prescribed in Article 33, paragraphs (1) through (4) of the Supplementary Provisions of the Former Act.

②The tourist destination formation promotion zone prescribed in Article 6, paragraph (2), item (ii) of the Act on Special Measures for the Promotion and Development of Okinawa that is specified in the submitted tourist destination formation promotion plan prescribed in Article 7, paragraph (1) of the Act on Special Measures for the Promotion and Development of Okinawa prior to amendment by Article 1 of the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa, etc. (Act No. 7 of 2022) (referred to as the "Former Act on Special Measures for the Promotion and Development of Okinawa" in the following paragraph through paragraph (5)) as of the day preceding the Effective Date is deemed to be the tourist destination formation promotion zone prescribed in Article 33, paragraph (1) of the Supplementary Provisions of the New Act until the day on which six months have elapsed from the Effective Date (or, where a tourist destination formation promotion plan has been submitted by that day pursuant to Article 6, paragraph (4) of the Act on Special Measures for the Promotion and Development of Okinawa as amended by Article 1 of the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa, etc. (referred to as the "New Act on Special Measures for the Promotion and Development of Okinawa" in the following paragraph through paragraph (5)), the day preceding the day of that submission), and that paragraph applies accordingly.

③The information and communications industry promotion zone prescribed in Article 28, paragraph (2), item (ii) of the Act on Special Measures for the Promotion and Development of Okinawa that is specified in the submitted information and communications industry promotion plan prescribed in Article 29, paragraph (1) of the Former Act on Special Measures for the Promotion and Development of Okinawa as of the day preceding the Effective Date is deemed to be the information and communications industry promotion zone prescribed in Article 33, paragraph (2) of the Supplementary Provisions of the New Act until the day on which six months have elapsed from the Effective Date (or, where an information and communications industry promotion plan has been submitted by that day pursuant to Article 28, paragraph (4) of the New Act on Special Measures for the Promotion and Development of Okinawa, the day preceding the day of that submission), and that paragraph applies accordingly.

④The industrial advancement and business innovation promotion zone prescribed in Article 35, paragraph (2), item (ii) of the Former Act on Special Measures for the Promotion and Development of Okinawa that is specified in the submitted industrial advancement and business innovation promotion plan prescribed in Article 35-2, paragraph (1) of the Former Act on Special Measures for the Promotion and Development of Okinawa as of the day preceding the Effective Date is deemed to be the industrial innovation promotion zone prescribed in Article 33, paragraph (3) of the Supplementary Provisions of the New Act until the day on which six months have elapsed from the Effective Date (or, where an industrial innovation promotion plan has been submitted by that day pursuant to Article 35, paragraph (4) of the New Act on Special Measures for the Promotion and Development of Okinawa, the day preceding the day of that submission), and that paragraph applies accordingly.

⑤The international logistics hub industry agglomeration zone prescribed in Article 41, paragraph (2), item (ii) of the Act on Special Measures for the Promotion and Development of Okinawa that is specified in the submitted international logistics hub industry agglomeration plan prescribed in Article 42, paragraph (1) of the Former Act on Special Measures for the Promotion and Development of Okinawa as of the day preceding the Effective Date is deemed to be the international logistics hub industry agglomeration zone prescribed in Article 33, paragraph (4) of the Supplementary Provisions of the New Act until the day on which six months have elapsed from the Effective Date (or, where an international logistics hub industry agglomeration plan has been submitted by that day pursuant to Article 41, paragraph (4) of the New Act on Special Measures for the Promotion and Development of Okinawa, the day preceding the day of that submission), and that paragraph applies accordingly.

①Except as otherwise provided, the provisions of the New Act relating to city planning tax apply from city planning tax for fiscal year 2022, and the provisions then in force continue to govern city planning tax up to fiscal year 2021.

②The provisions then in force continue to govern city planning tax imposed on facilities or equipment prescribed in Article 15, paragraph (1) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2020 to March 31, 2022.

③The provisions then in force continue to govern city planning tax imposed on land used for the specified location-guidance-promotion facilities prescribed in Article 15, paragraph (37) of the Supplementary Provisions of the Former Act that are provided for in the specified location-guidance-promotion facility agreement prescribed in that paragraph for which the approval prescribed in that paragraph was obtained during the period from the date of enforcement of the Act Partially Amending the Act on Special Measures concerning Urban Reconstruction, etc. (Act No. 22 of 2018) to March 31, 2022.

④The provisions then in force continue to govern city planning tax imposed on land used for the facilities prescribed in Article 15, paragraph (36) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions set forth in Article 1, item (viii) of the Supplementary Provisions that are developed by a person who acquired the land use right prescribed in that paragraph during the period from the date of enforcement of the provisions prescribed in the proviso to paragraph (1) of the Supplementary Provisions of the Act on Special Measures for Facilitating the Use of Land With an Unknown Owner to the day preceding the date of enforcement of the provisions set forth in that item.

①The Local Tax Joint Organization (hereinafter referred to as the "Organization" in this Article) may, even before the date of enforcement of the provisions set forth in Article 1, item (iv) of the Supplementary Provisions, in accordance with the rules of Article 747-8, paragraph (1) of the 2023 New Act, designate a payment agent designated by the Organization (meaning the payment agent designated by the Organization prescribed in that paragraph; the same applies hereinafter in this paragraph). In this case, the payment agent designated by the Organization that received that designation is deemed to have received the designation under paragraph (1) of that Article on that date.

②A local government may, when it finds it necessary in relation to the designation under the preceding paragraph, state its opinion to the Organization.

③When a local government has stated its opinion pursuant to the provisions of the preceding paragraph, the Organization must respect that opinion and take necessary measures.

With regard to the application of penal provisions to acts committed before the enforcement of this Act (for the provisions listed in the items of Article 1 of the Supplementary Provisions, the enforcement of those provisions; the same applies hereinafter in this Article), and to acts committed after the enforcement of this Act in relation to local tax and special corporate enterprise tax for which the provisions then in force are to continue to govern pursuant to the provisions of these Supplementary Provisions and to local tax relating 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 these Supplementary Provisions, the transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.