①Except as otherwise provided, the provisions of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") concerning individual prefectural inhabitant tax (excluding the provisions of Article 332-2 of the New Act as applied mutatis mutandis pursuant to Article 41, paragraph (4) of the Local Tax Act, and Article 71-20-2, Article 71-41-2, Article 71-61-2 and Article 739-6 of the New Act) apply to individual prefectural inhabitant tax for fiscal year 2026 and thereafter, and for individual prefectural inhabitant tax for fiscal year 2025 and earlier, the provisions then in force continue to govern.

③The provisions of the New Act concerning prefectural inhabitant tax on the specified dividends, etc. prescribed in Article 23, paragraph (1), item (xv) of the New Act apply to the specified dividends, etc. prescribed in that item that are to be received on or after the date of enforcement of this Act (hereinafter referred to as the "Effective Date"), and for the specified dividends, etc. prescribed in Article 23, paragraph (1), item (xv) of the Former Act that were to be received before the Effective Date, the provisions then in force continue to govern.

⑥With regard to the application of Article 37-2, 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".

⑦The provisions of Article 37-2, 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 37-2, 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.

⑧With regard to the application of Article 37-2, 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')".

⑪The provisions of Article 71-25 and Article 71-26, paragraph (1) of the New Act apply to the interest levy of prefectural inhabitant tax for which the due date for payment under the provisions of Article 71-10, paragraph (2) of the Local Tax Act arrives on or after the Effective Date, and for the interest levy of prefectural inhabitant tax for which the due date for payment under the provisions of that paragraph arrives before the Effective Date, the provisions then in force continue to govern.

⑰Except as provided for in the following paragraph, the provisions of the New Act concerning corporate prefectural inhabitant tax (excluding the provisions of Article 69-2 of the New Act) apply to corporate prefectural inhabitant tax for business years that begin on or after the Effective Date, and for corporate prefectural inhabitant tax for business years that began before the Effective Date, the provisions then in force continue to govern.

⑱With regard to the application of the provisions of Article 23, 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 23, 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 prefectural 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 provided for in the following paragraph, the provisions of the New Act concerning corporate enterprise tax (excluding the provisions of Article 72-69-2 of the New Act) apply to corporate enterprise tax for business years that begin on or after the Effective Date, and for corporate enterprise tax for business years that began before the Effective Date, the provisions then in force continue to govern.

②With regard to the application of Article 72-21, paragraph (1) of the Local Tax Act to enterprise tax for each business year beginning during the period from the Effective Date to March 31, 2036 on the business conducted by the Banks' Shareholdings Purchase Corporation, the phrase "the total amount of the amount of stated capital, etc. prescribed in Article 2, item (xvi) of the Corporation Tax Act as of the last day of each business year and the amount obtained by deducting from the total of the amounts listed in item (i) for each business year preceding that business year (hereinafter in this paragraph referred to as 'past business years') the total of the amounts listed in items (ii) and (iii) for past business years, adding to the result the amount listed in item (i) during that business year, and subtracting from that the amount listed in item (iii) during that business year" in that paragraph is deemed to be replaced with "the amount obtained by deducting, from the total amount of the amount of stated capital, etc. prescribed in Article 2, item (xvi) of the Corporation Tax Act as of the last day of each business year and the amount obtained by deducting from the total of the amounts listed in item (i) for each business year preceding that business year (hereinafter in this paragraph referred to as 'past business years') the total of the amounts listed in items (ii) and (iii) for past business years, adding to the result the amount listed in item (i) during that business year, and subtracting from that the amount listed in item (iii) during that business year, the amount obtained by multiplying that total amount by 19/20 for a business year beginning during the period from the date of enforcement of the Act Partially Amending the Local Tax Act, etc. (Act No. 2 of 2026) to March 31, 2027, by 9/10 for a business year beginning during the period from April 1 of the same year to March 31, 2028, by 8/10 for a business year beginning during the period from April 1 of the same year to March 31, 2029, by 7/10 for a business year beginning during the period from April 1 of the same year to March 31, 2030, by 6/10 for a business year beginning during the period from April 1 of the same year to March 31, 2031, by 5/10 for a business year beginning during the period from April 1 of the same year to March 31, 2032, by 4/10 for a business year beginning during the period from April 1 of the same year to March 31, 2033, by 3/10 for a business year beginning during the period from April 1 of the same year to March 31, 2034, by 2/10 for a business year beginning during the period from April 1 of the same year to March 31, 2035, and by 1/10 for a business year beginning during the period from April 1 of the same year to March 31, 2036, respectively". In this case, the provisions of paragraph (2) of that Article do not apply.

①Except as otherwise provided, the provisions of the New Act concerning real property acquisition tax (excluding the provisions of Article 73-37-2 of the New Act) apply to real property acquisition tax to be imposed on the acquisition of real property on or after the Effective Date, and with regard to real property acquisition tax imposed on the acquisition of real property before the Effective Date, the provisions then in force continue to govern.

⑥With regard to the application of Article 51, paragraph (1) of the Supplementary Provisions of the New Act in the case where the acquisition of the replacement house prescribed in that paragraph takes place during the period from April 1, 2026 to March 31, 2027, the phrase "house that was 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 that was destroyed or damaged due to the Great East Japan Earthquake (".

⑦With regard to the application of Article 51, paragraph (2) of the Supplementary Provisions of the New Act in the case where the acquisition of the land prescribed in that paragraph takes place during the period from April 1, 2026 to March 31, 2027, the phrase "land that was used as the site of a house that was destroyed or damaged due to the Great East Japan Earthquake (limited to land within the area of Fukushima Prefecture" in that paragraph is deemed to be replaced with "land that was used as the site of a house that was destroyed or damaged due to the Great East Japan Earthquake (".

With regard to the rate of light oil delivery tax to be imposed in the case where the taking delivery of light oil prescribed in Article 144-2, paragraph (1) or (2) of the Local Tax Act, the sale of fuel hydrocarbon oil under paragraph (3) of that Article, the sale of light oil or fuel hydrocarbon oil under paragraph (4) of that Article, the consumption of hydrocarbon oil under paragraph (5) of that Article, or the consumption, transfer or import of light oil under the items of Article 144-3, paragraph (1) of that Act is carried out before the Effective Date, or in the case where a special collection agent for light oil delivery tax has come to fall under the provisions of Article 144-2, paragraph (6) of that Act before the Effective Date, the provisions then in force continue to govern.