①The provisions of Article 72-2, paragraph (1) (limited to the part pertaining to item (i)) and paragraph (2), Article 72-26, paragraph (9), and Articles 8-3-3 and 8-3-4 of the Supplementary Provisions of the Local Tax Act as amended by the provisions of Article 3 (referred to as the "2026 New Act" in the following paragraph through paragraph (4)) apply to corporate enterprise tax for business years beginning on or after the date of enforcement of the provisions set forth in Article 1, item (iv) of the Supplementary Provisions, and the provisions then in force continue to govern corporate enterprise tax for business years that began before that date.

②Where the amount of enterprise tax to be paid through filing and payment pursuant to Article 72-25, Article 72-28 or Article 72-29 of the 2026 New Act (hereinafter in this paragraph referred to as the "fiscal 2026 standard corporate enterprise tax") for the enterprise tax for each business year beginning during the period from April 1, 2026 to March 31, 2027 on the business conducted by a corporation that falls under the corporations listed in Article 72-2, paragraph (1), item (i), (b), (1) or (2) of the 2026 New Act, among a corporation, other than a corporation taxed on income, etc. prescribed in Article 72-2, paragraph (1), item (i), (b) of the 2026 New Act (including where applied with terms replaced pursuant to Article 8-3-3 of the Supplementary Provisions of the 2026 New Act), whose amount of stated capital or capital contributions is 100,000,000 yen or less, a corporation, other than a corporation taxed on income, etc. prescribed in (b) of that item, that has no capital or capital contributions, or a corporation that was subject to the application of this paragraph in the previous business year (limited to a corporation, other than a corporation taxed on income, etc. prescribed in Article 72-2, paragraph (1), item (i), (b) of the 2026 New Act (excluding where applied with terms replaced pursuant to Article 8-3-3 of the Supplementary Provisions of the 2026 New Act), whose amount of stated capital or capital contributions is 100,000,000 yen or less, or a corporation, other than a corporation taxed on income, etc. prescribed in (b) of that item, that has no capital or capital contributions) exceeds the amount of enterprise tax to be paid through filing and payment pursuant to Article 72-25, Article 72-28 or Article 72-29 of the 2026 New Act for the enterprise tax for that business year on the business conducted by that corporation if that corporation were deemed to be a corporation listed in (b) of that item (hereinafter in this paragraph referred to as the "comparison corporate enterprise tax amount"), the amount equivalent to two-thirds of the excess (where that amount includes a fractional amount of less than 100 yen, or where the whole of that amount is less than 100 yen, the amount obtained by rounding up that fractional amount or that whole amount) is to be deducted from the fiscal 2026 standard corporate enterprise tax, and where the amount of enterprise tax to be paid through filing and payment pursuant to Article 72-25, Article 72-28 or Article 72-29 of the 2026 New Act for the enterprise tax for each business year beginning during the period from April 1, 2027 to March 31, 2028 on the business conducted by that corporation (hereinafter in this paragraph referred to as the "fiscal 2027 standard corporate enterprise tax") exceeds the comparison corporate enterprise tax amount, the amount equivalent to one-third of the excess (where that amount includes a fractional amount of less than 100 yen, or where the whole of that amount is less than 100 yen, the amount obtained by rounding up that fractional amount or that whole amount) is to be deducted from the fiscal 2027 standard corporate enterprise tax.

③With regard to the application of Article 72-24-11, paragraph (5) of the 2026 New Act to a corporation to which the provisions of the preceding paragraph apply (excluding a corporation to which Article 9-2-2, paragraph (1) of the Supplementary Provisions of the Local Tax Act as amended by the provisions of Article 1 of the Act Partially Amending the Local Tax Act and the Act Partially Amending the Local Tax Act, etc. (Act No. 7 of 2025) (referred to as the "Local Tax Act After the 2025 Amendment" in the following paragraph) applies), the phrase "the amount of enterprise tax under paragraph (1) of the preceding Article and paragraph (1)" in Article 72-24-11, paragraph (5) of the 2026 New Act is deemed to be replaced with "the amount of enterprise tax under paragraph (1) of the preceding Article and paragraph (1), and Article 8, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 2024)", "paragraph (1) of that Article" with "that paragraph", and "then the deduction under paragraph (1)" with "then, in the order of the deduction under paragraph (1) of the preceding Article and the deduction under paragraph (1) of this Article".

④With regard to the application of Article 72-24-11, paragraph (5) of the 2026 New Act to a corporation to which the provisions of paragraph (2) apply (limited to a corporation to which Article 9-2-2, paragraph (1) of the Supplementary Provisions of the Local Tax Act After the 2025 Amendment applies), notwithstanding Article 9-2-2, paragraph (3) of the Supplementary Provisions of the Local Tax Act After the 2025 Amendment, the phrase "and paragraph (1)" in Article 72-24-11, paragraph (5) of the 2026 New Act is deemed to be replaced with ", paragraph (1) and Article 9-2-2, paragraph (1) of the Supplementary Provisions, and Article 8, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 2024)", "paragraph (1) of that Article" with "that paragraph", and "then the deduction under paragraph (1)" with "then, in the order of the deduction under Article 9-2-2, paragraph (1) of the Supplementary Provisions, the deduction under paragraph (1) of the preceding Article and the deduction under paragraph (1) of this Article".

⑤The provisions of the proviso to Article 72-3, paragraph (1) and paragraph (3) of the Local Tax Act as amended by the provisions set forth in Article 1, item (x) of the Supplementary Provisions apply to a public interest trust prescribed in Article 12, paragraph (4), item (ii) of the Corporation Tax Act (Act No. 34 of 1965) as amended by Article 2 of the Income Tax Act Amendment Act that takes effect on or after the date of enforcement of the provisions set forth in Article 1, item (x) of the Supplementary Provisions (hereinafter in this paragraph and Article 10 of the Supplementary Provisions referred to as the "Item 10 Effective Date") (including a trust that has received the transition authorization prescribed in Article 4, paragraph (1) of the Supplementary Provisions of the Act on Public Interest Trusts (hereinafter in this paragraph and Article 10 of the Supplementary Provisions referred to as "transition authorization")), and the provisions then in force continue to govern a public interest trust prescribed in Article 1 of the Act on Charitable Trust (Act No. 62 of 1922) prior to amendment by the Act on Public Interest Trusts that took effect before the Item 10 Effective Date (excluding a trust that has received transition authorization).

The provisions of Article 72-80-3 of the New Act apply to the supply of telecommunications services (meaning the supply of telecommunications services prescribed in Article 72-80-3 of the New Act; the same applies hereinafter in this Article) performed in Japan (meaning the area where the Local Tax Act applies; the same applies hereinafter in this Article) on or after April 1, 2025, and the provisions then in force continue to govern the supply of telecommunications services performed in Japan before that date.

The provisions of Article 72-78, paragraph (1), the proviso to Article 72-80, paragraph (1) and Article 72-80-2 of the Local Tax Act as amended by the provisions set forth in Article 1, item (x) of the Supplementary Provisions apply to a public interest trust prescribed in the proviso to Article 72-80, paragraph (1) that takes effect on or after the Item 10 Effective Date (including a trust that has received transition authorization), and the provisions then in force continue to govern a public interest trust prescribed in Article 1 of the Act on Charitable Trust prior to amendment by the Act on Public Interest Trusts that took effect before the Item 10 Effective Date (excluding a trust that has received transition authorization).

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

The provisions of Article 74-24, paragraphs (1) and (2) of the New Act apply to prefectural tobacco tax for which the deadline for filing the return prescribed in Article 74-20, paragraph (1) of the Local Tax Act falls on or after the Item 2 Effective Date, and the provisions then in force continue to govern prefectural tobacco tax for which that deadline for filing fell before the Item 2 Effective Date.

The provisions of Article 91, paragraphs (1) and (2) of the New Act apply to golf course use tax for which the deadline for filing the return prescribed in Article 87, paragraph (1) of the Local Tax Act falls on or after the Item 2 Effective Date, and the provisions then in force continue to govern golf course use tax for which that deadline for filing fell before the Item 2 Effective Date.

The provisions of Article 144-48, paragraphs (1) and (2) of the New Act apply to light oil delivery tax for which the deadline for filing the return prescribed in Article 144-44, paragraph (1) of the Local Tax Act falls on or after the Item 2 Effective Date, and the provisions then in force continue to govern light oil delivery tax for which that deadline for filing fell before the Item 2 Effective Date.

The provisions of Article 12-2-7, paragraph (1) of the Supplementary Provisions of the 2025 New Act (limited to the part pertaining to item (i)) apply to light oil delivery tax to be imposed on deliveries of light oil on or after the Item 3 Effective Date, and the provisions then in force continue to govern light oil delivery tax imposed on deliveries of light oil before the Item 3 Effective Date.

The provisions of Article 172, paragraphs (1) and (2) 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 falls on or after the Item 2 Effective Date, and the provisions then in force continue to govern the environmental performance levy of automobile tax for which that deadline for filing fell before the Item 2 Effective Date.

The provisions of Article 279, paragraphs (1) and (2) 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 falls on or after the Item 2 Effective Date, and the provisions then in force continue to govern prefectural non-statutory ordinary tax for which that deadline for filing fell before the Item 2 Effective Date.

①The provisions of Article 328-12, paragraphs (1) and (2) 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 falls on or after the Item 2 Effective Date, and the provisions then in force continue to govern individual municipal inhabitant tax for which that deadline for filing fell before the Item 2 Effective Date.

②Except where otherwise provided, the provisions of the New Act concerning corporate municipal inhabitant tax apply to corporate municipal inhabitant tax for business years beginning on or after the Effective Date, and the provisions then in force continue to govern corporate municipal inhabitant tax for business years that began before the Effective Date.

③The provisions of Article 292, paragraph (1) of the New Act (limited to the part pertaining to item (iv)) and of Article 8, paragraph (13) (limited to the part pertaining to the provisions of that item) and paragraph (14) (limited to the part pertaining 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 Item 6 Effective Date.

④The provisions of Article 321-8, paragraphs (23), (26) and (27) of the New Act and of Article 8, paragraph (21) of the Supplementary Provisions of the New Act (limited to the part pertaining to the provisions of Article 321-8, paragraph (27) of the New Act) apply to corporate municipal inhabitant tax for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporate municipal inhabitant tax for business years that ended before the Effective Date.

①Except where otherwise provided, the provisions of the New Act concerning fixed assets tax apply to fixed assets tax for fiscal 2024 and subsequent fiscal years, and the provisions then in force continue to govern fixed assets tax through fiscal 2023.

②The provisions then in force continue to govern fixed assets 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, 2022 to March 31, 2024.

③The provisions then in force continue to govern fixed assets tax imposed on facilities or equipment prescribed in Article 15, paragraph (2) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2022 to March 31, 2024.

④The provisions then in force continue to govern fixed assets tax imposed on machinery and other equipment prescribed in Article 15, paragraph (18) of the Supplementary Provisions of the Former Act that were newly installed during the period from April 1, 2020 to March 31, 2024.

⑤The provisions then in force continue to govern fixed assets tax imposed on specified renewable energy power generation facilities prescribed in Article 15, paragraph (25) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2020 to March 31, 2024.

⑥The provisions then in force continue to govern fixed assets tax imposed on fixed assets used for specified in-house childcare facilities prescribed in Article 15, paragraph (32) of the Supplementary Provisions of the Former Act, pertaining to government subsidies prescribed in that paragraph that were received during the period from April 1, 2017 to March 31, 2024.

⑦The provisions then in force continue to govern fixed assets tax imposed on fixed assets used for facilities for improving amenity of stay, etc. prescribed in Article 15, paragraph (39) of the Supplementary Provisions of the Former Act that were developed during the period from the date of enforcement of the Act Partially Amending the Act on Special Measures concerning Urban Reconstruction, etc. (Act No. 43 of 2020) to March 31, 2024.

⑧The provisions then in force continue to govern fixed assets tax imposed on housing prescribed in Article 15-6, paragraph (2) of the Supplementary Provisions of the Former Act that was newly constructed during the period from April 1, 2022 to March 31, 2024.