The provisions of Article 294, paragraphs (2) and (3) and Article 296 of the New Act apply from corporate municipal inhabitant tax for the business year that includes the date of enforcement of this Act, and the provisions then in force continue to govern corporate municipal inhabitant tax for each business year through the business year immediately preceding the business year that includes that date.

The provisions of Article 321-8, paragraphs (1) and (5) of the New Act apply from corporate municipal inhabitant tax for business years for which the return due date under Article 321-8, paragraph (1) of the New Act arrives on or after the date of enforcement of this Act, and the provisions then in force continue to govern corporate municipal inhabitant tax for business years for which the return due date under Article 321-8, paragraph (1) of the New Act arrived before that date.

The provisions of Article 321-12, paragraph (2) and Article 327, paragraph (1) of the New Act apply to the calculation of the amount of delinquency charge collected on or after the date of enforcement of this Act; provided, however, that the provisions then in force continue to govern the calculation of the amount of delinquency charge corresponding to a period before that date.

The provisions of the New Act concerning fixed assets tax apply, except as otherwise specially provided in these Supplementary Provisions, from fixed assets tax for fiscal year 1961, and the provisions then in force continue to govern fixed assets tax through fiscal year 1960.

The provisions of Article 349-3, paragraph (3) of the New Act apply, from fixed assets tax for fiscal year 1961, to depreciable assets prescribed in that paragraph that were newly established on or after January 2, 1960.

The provisions of Article 349-3, paragraph (3) of the New Act also apply to depreciable assets prescribed in that paragraph that were newly established on or after January 2, 1958 and on or before January 1, 1960. In this case, the tax base of fixed assets tax imposed on those depreciable assets is one-third of the price of the depreciable asset for the fiscal years, starting from fiscal year 1961, corresponding to the number obtained by subtracting from five the number of fiscal years from the fiscal year that includes April 1 of the year following the year that includes the date on which the depreciable asset was newly established (or, where that date is January 1, the year that includes that date) through fiscal year 1960, and two-thirds of the price of the depreciable asset for the following five fiscal years.

The provisions of Article 349-5 of the New Act apply, from fixed assets tax for fiscal year 1961, to depreciable assets used for a single factory, power station or substation constructed on or after January 2, 1960 (hereinafter in this Article collectively referred to as a "single factory") (including facilities added to a single factory on or after that date that are found to be similar to a single factory), and the provisions then in force continue to govern fixed assets tax imposed on depreciable assets used for a single factory or power station constructed on or before January 1, 1960.

The provisions of the New Act concerning light motor vehicle tax apply from light motor vehicle tax for fiscal year 1961, and the provisions then in force continue to govern light motor vehicle tax through fiscal year 1960.

The provisions of Article 489, paragraph (1) and Article 490-2 of the New Act apply from the portion on or after June 1, 1961 (for electricity and gas tax by special collection, the portion relating to charges to be collected on or after that date), and the provisions then in force continue to govern the portion through May 31, 1961 (for electricity and gas tax by special collection, the portion relating to charges to be collected on or before that date).

The provisions of Article 700-21-2 of the New Act apply from light oil delivery tax to be imposed on delivery of light oil on or after the date of enforcement of this Act.

Where, before the enforcement of this Act, a person other than a contracted dealer or primary distributor (hereinafter referred to as a "seller, etc." in the following Article and Article 47 of the Supplementary Provisions) took delivery of light oil from a contracted dealer or primary distributor, or a contracted dealer took delivery of light oil from another contracted dealer, and, after the enforcement of this Act, received transfer of that light oil from, or removed it from, a storage facility or handling facility owned or managed by a contracted dealer or primary distributor (hereinafter referred to as a "storage facility, etc."), that transfer or removal is deemed to be taking delivery of light oil from a contracted dealer or primary distributor prescribed in Article 700-3 of the New Act, and the provisions of the New Act (excluding Article 700-5, items (ii) and (iii)) apply. In this case, the rate of light oil delivery tax is, notwithstanding Article 700-7 of the New Act, 2,100 yen per kiloliter.

Where, before the enforcement of this Act, a contracted dealer or primary distributor received transfer of light oil on which light oil delivery tax was imposed, or should have been imposed, under the provisions of the Former Act, and, after the enforcement of this Act, transferred the light oil so received (excluding light oil taxed under the provisions of the preceding Article), that contracted dealer or primary distributor is deemed to be a seller, etc., that transfer is deemed to be taking delivery of light oil from a contracted dealer or primary distributor, and the provisions of the New Act (excluding Article 700-5, items (ii) and (iii)) apply. In this case, the rate of light oil delivery tax is, notwithstanding Article 700-7 of the New Act, 2,100 yen per kiloliter.

At the time of enforcement of this Act, where the quantity of light oil that a seller other than a contracted dealer or primary distributor (hereinafter referred to as a "retailer" through Article 49 of the Supplementary Provisions) owns at a storage facility, etc. managed by a seller, etc., or has been entrusted to keep by a person other than a contracted dealer, primary distributor or retailer, together with the quantity of light oil stated in the tax exemption certificates referred to in the following Article, is one kiloliter or more within the same prefecture, that retailer is deemed to have taken delivery of light oil from a contracted dealer or primary distributor on the date of enforcement of this Act, and the provisions of the New Act (excluding Article 700-5, item (iii)) apply. In this case, the rate of light oil delivery tax is, notwithstanding Article 700-7 of the New Act, 2,100 yen per kiloliter.

Where a retailer that, before the enforcement of this Act, received a tax exemption certificate from a user of tax-exempt light oil and delivered tax-exempt light oil holds that tax exemption certificate at the time of enforcement of this Act, if the quantity of tax-exempt light oil stated in that tax exemption certificate, together with the quantity of light oil referred to in the preceding Article, is one kiloliter or more within the same prefecture, that retailer is deemed to have taken delivery, on the date of enforcement of this Act, from a contracted dealer or primary distributor of light oil in a quantity equivalent to the quantity of tax-exempt light oil stated in that tax exemption certificate, and the provisions of the New Act apply. In this case, the rate of light oil delivery tax is, notwithstanding Article 700-7 of the New Act, 2,100 yen per kiloliter.

①In the cases of the preceding three Articles, light oil delivery tax is collected by the method of filing and payment, and a contracted dealer, primary distributor or retailer on which light oil delivery tax is imposed under those provisions must, within 15 days from the date of enforcement of this Act (in the case of Article 46 of the Supplementary Provisions, the date on which the contracted dealer or primary distributor made the transfer), submit a return stating the quantity of light oil that is the tax base of light oil delivery tax, the amount of tax and other matters specified by the Prefectural Ordinance of the prefecture concerned to the prefectural governor of the prefecture where the office or place of business that directly manages that light oil of the contracted dealer, primary distributor or retailer is located (in the case of the preceding Article, the office or place of business that holds that tax exemption certificate), and pay the filed amount of tax to that prefecture.

②If the amount of light oil delivery tax in the case of the preceding paragraph exceeds 30,000 yen, the prefectural governor may, upon application by the contracted dealer, primary distributor or retailer, defer collection for a period not exceeding three months. In this case, if the prefectural governor finds it necessary, the governor may take security from the contracted dealer, primary distributor or retailer.

③The provisions of Articles 15-2 and 16 and Article 16-5, paragraphs (1), (2) and (4) of the New Act apply mutatis mutandis to the case of the preceding paragraph.

④Where the prefectural governor has deferred collection under the provisions of paragraph (2), the governor is to exempt the portion of the amount of delinquency charge and amount of delinquency additional charge relating to the amount of tax for which collection was deferred that corresponds to the period for which collection was deferred.

⑤No registration tax is imposed on registration relating to the acquisition of a mortgage on security taken under the provisions of paragraph (2).

The provisions of Article 703-3, paragraph (5) and Article 706-2, paragraph (1) of the New Act apply from national health insurance tax for fiscal year 1962.

The penal provisions of the New Act apply to violations committed after the enforcement of this Act, and the provisions then in force continue to govern the application of penal provisions to violations committed before the enforcement of this Act and to violations committed after the enforcement of this Act that relate to local tax governed by the provisions then in force under the provisions of these Supplementary Provisions and local tax relating to the provisions of the Former Act that remain in effect under the provisions of these Supplementary Provisions.

Beyond what is provided for in the preceding 54 Articles, necessary transitional measures for the enforcement of this Act are specified by Cabinet Order.