①The provisions of the New Act concerning automobile tax (excluding the provisions of Article 169-2 of the New Act) apply to automobile tax for fiscal year 2026 and thereafter.

②For the environmental performance levy of automobile tax imposed on the acquisition of motor vehicles before the Effective Date, the provisions then in force continue to govern.

③With regard to the refund under the provisions of Article 164, paragraph (6), Article 165, paragraph (2) or Article 53-2, paragraph (4) of the Supplementary Provisions of the Former Act, or the appropriation under the provisions of Article 164, paragraph (7) of the Former Act (including as applied mutatis mutandis pursuant to Article 165, paragraph (3) of the Former Act) or Article 53-2, paragraph (5) of the Supplementary Provisions of the Former Act, pertaining to local government levies on the environmental performance levy of automobile tax for which tax liability is exempted pursuant to the provisions of Article 164, paragraph (1), Article 165, paragraph (1) or Article 53-2, paragraph (3) of the Supplementary Provisions of the Former Act, for which the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph, the provisions then in force continue to govern.

④For the type-based levy of automobile tax for fiscal year 2025 and earlier, the provisions then in force continue to govern.

⑤With regard to the refund under the provisions of Article 54, paragraph (4) of the Supplementary Provisions of the Former Act or the appropriation under the provisions of paragraph (5) of that Article, pertaining to local government levies on the type-based levy of automobile tax for each fiscal year from fiscal year 2019 through fiscal year 2021 for which tax liability is exempted pursuant to the provisions of Article 54, paragraph (3) of the Supplementary Provisions of the Former Act, for which the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph, the provisions then in force continue to govern.

⑥With regard to the application of Article 54, paragraph (1) of the Supplementary Provisions of the New Act, the area where removing motor vehicles is difficult prescribed in Article 52, paragraph (2), item (i) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 2 of the Act Partially Amending the Local Tax Act, etc., and Other Matters (Act No. 13 of 2016) (hereinafter referred to as the "2016 Former Act") that the Minister for Internal Affairs and Communications designated and publicly notified pursuant to the provisions of that item (hereinafter in this paragraph and Article 15, paragraph (6) of the Supplementary Provisions referred to as the "former area where removing motor vehicles is difficult") is deemed to be the area where removing motor vehicles, etc. is difficult prescribed in Article 54, paragraph (1) of the Supplementary Provisions of the New Act that the Minister for Internal Affairs and Communications designated and publicly notified pursuant to the provisions of that paragraph (hereinafter in this paragraph and Article 15, paragraph (6) of the Supplementary Provisions referred to as the "area where removing motor vehicles, etc. is difficult"), and the date on which public notice designating the former area where removing motor vehicles is difficult was given pursuant to the provisions of that item (in the case of the former area where removing motor vehicles is difficult that the Minister for Internal Affairs and Communications first designated and publicly notified pursuant to the provisions of Article 52, paragraph (2), item (i) of the Supplementary Provisions of the 2016 Former Act on or after the date of enforcement of the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located (Act No. 17 of 2012), March 11, 2011) is deemed to be the date on which public notice designating the area where removing motor vehicles, etc. is difficult was given pursuant to the provisions of Article 54, paragraph (1) of the Supplementary Provisions of the New Act, respectively.

①Except as otherwise provided, the provisions of the New Act concerning individual municipal inhabitant tax (excluding the provisions of Article 332-2 of the New Act) apply to individual municipal inhabitant tax for fiscal year 2026 and thereafter, and for individual municipal inhabitant tax for fiscal year 2025 and earlier, the provisions then in force continue to govern.

⑤With regard to the application of Article 314-7, paragraph (2) of the New Act in the case where the first day of the designation period falls within the period from the Item 1 Effective Date to September 30, 2029, the phrase "within four years before the first day of the designation period" in item (v) of that paragraph is deemed to be replaced with "during the period from October 1, 2025 to the day before the first day of the designation period".

⑥The provisions of Article 314-7, paragraphs (5) and (6) of the New Act apply where the Minister for Internal Affairs and Communications finds that a prefecture, etc. (meaning a prefecture, etc. prescribed in paragraph (1), item (i) of that Article; the same applies hereinafter in this paragraph) has ceased to conform to any of the standards prescribed in paragraph (2) of that Article on or after the Effective Date or had not conformed to any of those standards on or after the Effective Date, or where a prefecture, etc. has failed to make the report under the provisions of paragraph (4) of that Article, or has made a false report, on or after the Effective Date, and for cases where the Minister for Internal Affairs and Communications finds that a prefecture, etc. has ceased to conform to any of the standards prescribed in Article 314-7, paragraph (2) of the Former Act before the Effective Date or had not conformed to any of those standards before the Effective Date, or where a prefecture, etc. has failed to make the report under the provisions of paragraph (5) of that Article, or has made a false report, before the Effective Date, the provisions then in force continue to govern.

⑦With regard to the application of Article 314-7, paragraph (6) of the New Act during the period from the Effective Date to the day before the Item 1 Effective Date, the phrase "subject to revocation of designation" in that paragraph is deemed to be replaced with "subject to revocation of designation under the provisions of that paragraph (hereinafter in this Article referred to as 'revocation of designation')".

⑭Except as provided for in the following paragraph, the provisions of the New Act concerning corporate municipal inhabitant tax (excluding the provisions of Article 332-2 of the New Act) apply to corporate municipal inhabitant tax for business years that begin on or after the Effective Date, and for corporate municipal inhabitant tax for business years that began before the Effective Date, the provisions then in force continue to govern.

⑮With regard to the application of the provisions of Article 292, paragraph (1), item (iv) of the Former Act (limited to the part pertaining to the provisions of Article 42-12 of the Former Act on Special Measures Concerning Taxation) and Article 8, paragraph (7) of the Supplementary Provisions of the Former Act (limited to the part pertaining to the provisions of that item) in the case where the provisions of Article 42-12, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation, for which the provisions then in force continue to govern pursuant to the provisions of Article 54 of the Supplementary Provisions of the Income Tax Act Amendment Act, apply, the provisions then in force continue to govern.

The provisions of Article 292, paragraph (1), item (iv) of the Local Tax Act as amended by the provisions of Article 2 (limited to the part pertaining to the provisions of Article 42-12-7 of the New Act on Special Measures Concerning Taxation), and Article 8, paragraphs (14) (limited to the part pertaining to that item) and (15) (limited to the part pertaining to that item) of the Supplementary Provisions of the Local Tax Act as amended by the provisions of Article 2, apply to corporate municipal inhabitant tax for business years ending on or after the date of enforcement of the provisions set forth in Article 1, item (x) of the Supplementary Provisions.

①Except as otherwise provided, the provisions of the New Act concerning fixed assets tax (excluding the provisions of Article 374-2 of the New Act (including as applied mutatis mutandis pursuant to Article 745, paragraph (1) of the Local Tax Act)) apply to fixed assets tax for fiscal year 2026 and thereafter, and for fixed assets tax for fiscal year 2025 and earlier, the provisions then in force continue to govern.

③The 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 Local Tax Act prior to amendment by the provisions set forth in Article 1, item (xi) of the Supplementary Provisions that were acquired during the period from April 1, 2024 to the day before the date of enforcement of the provisions set forth in that item.

④With regard to fixed assets tax imposed on the vehicles prescribed in Article 15, paragraph (6) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2022 to March 31, 2027, the provisions of that paragraph remain in force. In this case, the phrase "March 31, 2026" in that paragraph is deemed to be replaced with "March 31, 2027".

⑥For fixed assets tax imposed on the 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, 2024 to March 31, 2026, the provisions then in force continue to govern.

⑦For fixed assets tax imposed on the 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, 2024 to March 31, 2026, the provisions then in force continue to govern.

⑧For fixed assets tax imposed on the land prescribed in Article 15, paragraph (31) of the Supplementary Provisions of the Former Act for which a farmland intermediary management organization prescribed in that paragraph acquired the farmland intermediary management right prescribed in that paragraph during the period from April 1, 2016 to March 31, 2026, the provisions then in force continue to govern.

⑨For fixed assets tax imposed on the machinery and equipment, etc. prescribed in Article 15, paragraph (35) 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 Promotion of Improvement of Agricultural Management Foundation, etc. (Act No. 56 of 2022) to March 31, 2026, the provisions then in force continue to govern.

⑭For fixed assets tax imposed on the refurbished performing arts venues prescribed in Article 15-11, paragraph (1) of the Supplementary Provisions of the Former Act for which the renovation work to improve convenience, etc. prescribed in that paragraph was carried out during the period from April 1, 2018 to March 31, 2026, the provisions then in force continue to govern.

⑮With regard to the application of Article 56, paragraph (10) of the Supplementary Provisions of the New Act to fixed assets tax imposed on the land prescribed in that paragraph that was acquired (including the acquisition of a share of co-ownership) during the period from April 1, 2026 to March 31, 2027, the phrase "disaster-stricken residential land (limited to that within the area of Fukushima Prefecture)" in that paragraph is deemed to be replaced with "disaster-stricken residential land".

⑯For fixed assets tax imposed on the land prescribed in Article 56, paragraph (10) of the Supplementary Provisions of the Former Act that was acquired (including the acquisition of a share of co-ownership) during the period from March 11, 2011 to March 31, 2026, the provisions then in force continue to govern.

⑰With regard to the application of Article 56, paragraph (11) of the Supplementary Provisions of the New Act to fixed assets tax imposed on the houses prescribed in that paragraph that were acquired or reconstructed during the period from April 1, 2026 to March 31, 2027, the phrase "house destroyed or damaged due to the Great East Japan Earthquake (limited to one located, or that was located, within the area of Fukushima Prefecture)" in that paragraph is deemed to be replaced with "house destroyed or damaged due to the Great East Japan Earthquake".

⑱For fixed assets tax imposed on the houses prescribed in Article 56, paragraph (11) of the Supplementary Provisions of the Former Act that were acquired or reconstructed during the period from March 11, 2011 to March 31, 2026, the provisions then in force continue to govern.

⑲For fixed assets tax imposed on the depreciable assets prescribed in Article 56, paragraph (12) 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, 2016 to March 31, 2027, the provisions of that paragraph remain in force. In this case, the phrase "March 31, 2026" in that paragraph is deemed to be replaced with "March 31, 2027", and the phrase "Article 15 of the Supplementary Provisions (excluding paragraph (21))" is deemed to be replaced with "Article 15 of the Supplementary Provisions (excluding paragraph (20))".

⑳In the case where the provisions of the preceding paragraph apply, with regard to the application of Article 56, paragraph (15) of the Supplementary Provisions of the New Act, the phrase "the preceding paragraph" in that paragraph is deemed to be replaced with "the preceding paragraph or Article 56, paragraph (12) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 2 of 2026), which is to remain in force pursuant to the provisions of Article 14, paragraph (19) of the Supplementary Provisions of that Act", and the phrase "Article 56, paragraph (14) of the Supplementary Provisions" is deemed to be replaced with "Article 56, paragraph (14) of the Supplementary Provisions or Article 56, paragraph (12) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 2 of 2026), which is to remain in force pursuant to the provisions of Article 14, paragraph (19) of the Supplementary Provisions of that Act".