①Except as otherwise provided, the provisions of the New Act relating to the environmental performance levy of automobile tax apply to the environmental performance levy of automobile tax to be imposed on motor vehicles acquired on or after the Effective Date, and the provisions then in force continue to govern the environmental performance levy of automobile tax imposed on motor vehicles acquired before the Effective Date.

②The provisions of Article 148, paragraph (3) of the New Act relating to the environmental performance levy of automobile tax apply to the environmental performance levy of automobile tax to be imposed on motor vehicles acquired on or after the Item 7 Effective Date, and the provisions of that paragraph relating to the type-based levy of automobile tax apply to the type-based levy of automobile tax imposed, for the fiscal year that includes the Item 7 Effective Date, on persons for whom tax liability arises on or after the Item 7 Effective Date, and to the type-based levy of automobile tax for the fiscal years following that fiscal year.

③The provisions of Article 149 and Article 157 of the New Act and Article 12-2-11 of the Supplementary Provisions of the New Act apply to the environmental performance levy of automobile tax to be imposed on motor vehicles acquired on or after the Item 1 Effective Date, and the provisions then in force continue to govern the environmental performance levy of automobile tax imposed on motor vehicles acquired before the Item 1 Effective Date.

④The first review conducted under Article 149, paragraph (4) of the Local Tax Act on or after the Effective Date is, notwithstanding that paragraph, to be conducted with regard to the scope of motor vehicles to which Article 149, paragraphs (1) through (3) of the New Act apply on or after April 1, 2026.

⑤The first review conducted under Article 157, paragraph (6) of the Local Tax Act on or after the Effective Date is, notwithstanding that paragraph, to be conducted with regard to the scope of motor vehicles to which Article 157, paragraphs (1) through (5) of the New Act apply on or after April 1, 2026.

⑥The provisions of Article 171, paragraphs (2) through (8) and Article 172, paragraph (3) of the New Act apply to the environmental performance levy of automobile tax for which the deadline for filing the return prescribed in Article 161, paragraph (1) of the Local Tax Act arrives on or after the Item 1 Effective Date, and the provisions then in force continue to govern the environmental performance levy of automobile tax for which that deadline for filing arrived before the Item 1 Effective Date. In this case, the additional charge for failure to file under Article 171 of the Former Act (excluding that to which paragraph (5) of that Article applies) or the substantial additional charge under Article 172 of the Former Act (limited to that to which paragraph (2) of that Article applies) relating to the environmental performance levy of automobile tax for which that deadline for filing arrived before the Item 1 Effective Date is deemed to be the specified additional charge for failure to file, etc. prescribed in Article 171, paragraph (5), item (ii) of the New Act.

⑦The provisions of Article 12-3 of the Supplementary Provisions of the New Act apply from the type-based levy of automobile tax for fiscal year 2023, and the provisions then in force continue to govern the type-based levy of automobile tax up to fiscal year 2022.

⑧The provisions of Article 12-5 of the Supplementary Provisions of the Local Tax Act as amended by the provisions set forth in Article 1, item (i) of the Supplementary Provisions apply to the type-based levy of automobile tax for fiscal year 2023 imposed on persons for whom tax liability arises on or after the Item 1 Effective Date and to the type-based levy of automobile tax for fiscal year 2024 and thereafter, and the provisions then in force continue to govern the type-based levy of automobile tax up to fiscal year 2023 imposed on persons for whom tax liability arose before the Item 1 Effective Date.

①The provisions of the Local Tax Act as amended by the provisions set forth in Article 1, item (iv) of the Supplementary Provisions (referred to as the "2025 New Act" in Article 18, paragraph (1) of the Supplementary Provisions) relating to the environmental performance levy of automobile tax apply to the environmental performance levy of automobile tax to be imposed on motor vehicles acquired on or after the date of enforcement of the provisions set forth in that item (hereinafter referred to as the "Item 4 Effective Date" in this Article and Article 18 of the Supplementary Provisions), and the provisions then in force continue to govern the environmental performance levy of automobile tax imposed on motor vehicles acquired before the Item 4 Effective Date.

②With regard to the application of paragraphs (4) and (5) of the preceding Article on or after the Item 4 Effective Date, the phrase "Article 149, paragraph (4) of the Local Tax Act" in paragraph (4) of that Article is deemed to be replaced with "Article 149, paragraph (5) of the Local Tax Act as amended by the provisions set forth in Article 1, item (iv) of the Supplementary Provisions (referred to as the '2025 New Act' in the following paragraph)", the phrase "Article 149, paragraphs (1) through (3) of the New Act" in that paragraph is deemed to be replaced with "paragraphs (1) through (4) of that Article", the phrase "Article 157, paragraph (6) of the Local Tax Act" in paragraph (5) of that Article is deemed to be replaced with "Article 157, paragraph (7) of the 2025 New Act", and the phrase "Article 157, paragraphs (1) through (5) of the New Act" in that paragraph is deemed to be replaced with "paragraphs (1) through (6) of that Article".

The provisions of Article 278, paragraphs (2) through (8) and Article 279, paragraph (3) of the New Act apply to prefectural non-statutory ordinary tax for which the deadline for filing the remittance return prescribed in Article 276, paragraph (1) of the Local Tax Act arrives on or after the Item 1 Effective Date, and the provisions then in force continue to govern prefectural non-statutory ordinary tax for which that deadline for filing arrived before the Item 1 Effective Date. In this case, the additional charge for failure to file under Article 278 of the Former Act (excluding that to which paragraph (5) of that Article applies) or the substantial additional charge under Article 279 of the Former Act (limited to that to which paragraph (2) of that Article applies) relating to prefectural non-statutory ordinary tax for which that deadline for filing arrived before the Item 1 Effective Date is deemed to be the specified additional charge for failure to file, etc. prescribed in Article 278, paragraph (5), item (ii) of the New Act.

①The provisions of Article 314 of the New Act apply to a specified extraordinary disaster prescribed in paragraph (1) of that Article that occurs on or after the Effective Date.

②With regard to the application of Article 314-7, paragraph (2) of the New Act to a designation under that paragraph that takes effect during the period from the Effective Date to March 31, 2024, the phrase "within one year before the date on which the designation to be received under this paragraph takes effect" in item (iv) of that paragraph is deemed to be replaced with "during the period from April 1, 2023 to the day preceding the date on which the designation to be received under this paragraph takes effect".

③The provisions of Article 317-3-2, paragraph (2) of the New Act apply to the returns under Article 317-3-2, paragraph (1) of the Local Tax Act that are submitted for the salary prescribed in the proviso to Article 317-2, paragraph (1) of the Local Tax Act (hereinafter referred to as "salary" in this paragraph) that is to be received on or after January 1, 2025, and the provisions then in force continue to govern the returns under Article 317-3-2, paragraph (1) of the Local Tax Act that were submitted for salary that is to be received before that date.

④The provisions of Article 317-6, paragraph (7) of the New Act apply to the report prescribed in that paragraph that is to be submitted on or after the Effective Date, and the provisions then in force continue to govern the report prescribed in Article 317-6, paragraph (7) of the Former Act that was to be submitted before the Effective Date.

⑤The provisions of Article 328-11, paragraphs (2) through (8) and Article 328-12, paragraph (3) of the New Act apply to individual municipal inhabitant tax for which the deadline for filing the remittance return prescribed in Article 328-9, paragraph (1) of the Local Tax Act arrives on or after the Item 1 Effective Date, and the provisions then in force continue to govern individual municipal inhabitant tax for which that deadline for filing arrived before the Item 1 Effective Date. In this case, the additional charge for failure to file under Article 328-11 of the Former Act (excluding that to which paragraph (5) of that Article applies) or the substantial additional charge under Article 328-12 of the Former Act (limited to that to which paragraph (2) of that Article applies) relating to individual municipal inhabitant tax for which that deadline for filing arrived before the Item 1 Effective Date is deemed to be the specified additional charge for failure to file, etc. prescribed in Article 328-11, paragraph (5), item (ii) of the New Act.

⑥The provisions of Article 35-3, paragraphs (11) through (20) of the Supplementary Provisions of the New Act apply to specified shares prescribed in paragraph (1) of that Article that a person liable for the income levy of municipal inhabitant tax prescribed in paragraph (11) of that Article acquires, by the payment prescribed in paragraph (1) of that Article, on or after the Effective Date, and the provisions then in force continue to govern specified shares prescribed in Article 35-3, paragraph (1) of the Supplementary Provisions of the Former Act that a person liable for the income levy of municipal inhabitant tax prescribed in Article 35-3, paragraph (11) of the Supplementary Provisions of the Former Act acquired, by the payment prescribed in paragraph (1) of that Article, before the Effective Date.

⑦The provisions of Article 292, paragraph (1), item (iv) of the New Act (limited to the part relating to the provisions of Article 42-12-7 of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) and Article 8, paragraph (11) (limited to the part relating to the provisions of that item) and paragraph (12) (limited to the part relating to the provisions of that item) of the Supplementary Provisions of the New Act apply to corporate municipal inhabitant tax for business years ending on or after the Effective Date.

The provisions of Article 314-2, paragraph (1) of the Local Tax Act as amended by the provisions set forth in Article 1, item (v) of the Supplementary Provisions (limited to the part relating to item (x)-2) apply from individual municipal inhabitant tax for fiscal year 2026, and the provisions then in force continue to govern individual municipal inhabitant tax up to fiscal year 2025.

①Except as otherwise provided, the provisions of the New Act relating to fixed assets tax apply from fixed assets tax for fiscal year 2023, and the provisions then in force continue to govern fixed assets tax up to fiscal year 2022.

②The provisions of Article 353, paragraph (1) and Article 396, paragraph (1) of the New Act apply to questioning, inspection, or a demand for presentation or submission under those provisions made on or after the Item 2 Effective Date, and the provisions then in force continue to govern questioning, inspection, or a demand for presentation or submission under Article 353, paragraph (1) and Article 396, paragraph (1) of the Former Act made before the Item 2 Effective Date.

③The provisions of Article 393, paragraphs (2) and (3) of the New Act apply from fixed assets tax for fiscal year 2025, and the provisions then in force continue to govern fixed assets tax up to fiscal year 2024.

④The 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 April 1, 2019 to March 31, 2023.

⑤The provisions then in force continue to govern fixed assets tax imposed on equipment prescribed in Article 15, paragraph (8) of the Supplementary Provisions of the Former Act that was newly acquired during the period from April 1, 2019 to March 31, 2023.

⑥The provisions then in force continue to govern fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (15) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2015 to March 31, 2023.

⑦The provisions then in force continue to govern fixed assets tax imposed on houses or depreciable assets prescribed in Article 15, paragraph (18) of the Supplementary Provisions of the Former Act that were acquired during the period from the date of enforcement of the Act Partially Amending the Act on Revitalization and Rehabilitation of Local Public Transportation Systems (Act No. 49 of 2008) to March 31, 2023.

⑧The provisions then in force continue to govern fixed assets tax imposed on railway facilities prescribed in Article 15, paragraph (27) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2013 to March 31, 2023.

⑨The provisions then in force continue to govern fixed assets tax imposed on fixed assets used for the specified workplace-based childcare facilities prescribed in Article 15, paragraph (33) of the Supplementary Provisions of the Former Act, in relation to the government subsidy prescribed in that paragraph received during the period from April 1, 2017 to March 31, 2023.

⑩The provisions then in force continue to govern fixed assets tax imposed on depreciable assets prescribed in Article 16-2, paragraph (11) of the Supplementary Provisions of the Former Act that were acquired (including the acquisition of a share of co-ownership) or improved during the period from April 1, 2021 to March 31, 2023.

⑪With regard to the application of the provisions in the rows for Article 15, paragraphs (9), (16), (19), (31) through (35), (38), (39), (43) and (46), 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 (9), (16), (19), (31) through (35), (38), (39), (43) and (46), 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 (ix) of the Supplementary Provisions, the phrase ", (43) and (46)" in those provisions is deemed to be replaced with "and (43)".