①The provisions of the New Act concerning light motor vehicle tax (excluding the provisions of Article 461-2 of the New Act) apply to light motor vehicle tax for fiscal year 2026 and thereafter.

②For the environmental performance levy of light motor vehicle tax imposed on the acquisition of light motor vehicles with three or more wheels before the Effective Date, the provisions then in force continue to govern.

③With regard to the refund under the provisions of Article 458, paragraph (6), Article 459, paragraph (2) or Article 57, paragraph (4) of the Supplementary Provisions of the Former Act, or the appropriation under the provisions of Article 458, paragraph (7) of the Former Act (including as applied mutatis mutandis pursuant to Article 459, paragraph (3) of the Former Act) or Article 57, paragraph (5) of the Supplementary Provisions of the Former Act, pertaining to local government levies on the environmental performance levy of light motor vehicle tax for which tax liability is exempted pursuant to the provisions of Article 458, paragraph (1), Article 459, paragraph (1) or Article 57, 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 light motor vehicle 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 58, paragraph (10) of the Supplementary Provisions of the Former Act or the appropriation under the provisions of paragraph (11) of that Article, pertaining to local government levies on the type-based levy of light motor vehicle tax for fiscal year 2020 and fiscal year 2021 for which tax liability is exempted pursuant to the provisions of paragraph (5), (7) or (9) of that Article, 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 58, paragraphs (1) through (3) of the Supplementary Provisions of the New Act, the former area where removing motor vehicles is difficult is deemed to be 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 Article 52, paragraph (2), item (i) of the Supplementary Provisions of the 2016 Former Act (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 that item 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, 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.

The provisions of Article 33, paragraph (5) of the Supplementary Provisions of the New Act apply to business office tax to be imposed on the business of corporations for business years ending on or after the Effective Date and on the business of individuals for 2026 and subsequent years (excluding the business of individuals abolished before the Effective Date), and for business office tax imposed on the business of corporations for business years that ended before the Effective Date, the business of individuals for years before 2026, and the business of individuals for 2026 that was abolished before the Effective Date, the provisions then in force continue to govern.

①Except as otherwise provided, the provisions of the New Act concerning city planning tax (excluding the provisions of Article 374-2 of the New Act as applied mutatis mutandis pursuant to Article 702-8, paragraph (8) of the Local Tax Act) apply to city planning tax for fiscal year 2026 and thereafter, and for city planning tax for fiscal year 2025 and earlier, the provisions then in force continue to govern.

②The provisions then in force continue to govern city planning tax imposed on facilities 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.

④For city planning 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.

⑤For city planning 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.

⑥With regard to the application of Article 56, paragraph (10) of the Supplementary Provisions of the New Act to city planning 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".

⑦For city planning 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.

⑧With regard to the application of Article 56, paragraph (11) of the Supplementary Provisions of the New Act to city planning 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".

⑨For city planning 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.

With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect, and to acts committed after this Act comes into effect pertaining to local tax for which the provisions then in force continue to govern pursuant to these Supplementary Provisions and local tax pertaining to the provisions of the Former Act that are to remain in force pursuant to 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.

①The State is to examine concrete measures to secure stable financial resources for the decrease in local tax revenue resulting from the abolition of the environmental performance levy of automobile tax and the environmental performance levy of light motor vehicle tax, and take required measures based on the results.

②Until the measures set forth in the preceding paragraph are taken, the State is to take necessary fiscal measures so that the decrease in local tax revenue in that paragraph does not impede the fiscal management of local governments.