The provisions of Article 294-3, paragraph (1), Article 313, paragraphs (8) and (9), Article 314-2, paragraph (1), items (i) and (iv), and Article 314-3, paragraph (1) of the New Act apply from individual municipal inhabitant tax for fiscal year 1963, and the provisions then in force continue to govern individual municipal inhabitant tax through fiscal year 1962.

The provisions of Article 292, paragraph (1), item (iv), Article 321-8, paragraph (10) and paragraph (8) of the Supplementary Provisions (limited to the part relating to corporate municipal inhabitant tax) of the New Act apply from corporate municipal inhabitant tax for the business year that includes the Effective Date, 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 321-12, paragraph (2) of the New Act apply to the calculation of the amount of delinquency charge collected on or after the Effective Date; 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 Article 321-13, paragraph (2) of the New Act apply from corporate municipal inhabitant tax for business years for which the return due date under the first sentence of Article 321-8, paragraph (1) of the New Act arrives on or after the Effective Date, and the provisions then in force continue to govern corporate municipal inhabitant tax for business years for which that return due date arrived 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 1962, and the provisions then in force continue to govern fixed assets tax through fiscal year 1961.

The provisions of Article 348, paragraph (2), item (ii)-4 of the New Act apply, from fixed assets tax for fiscal year 1962, to tunnels constructed on or after January 2, 1960.

The provisions of Article 349-3, paragraph (9) of the New Act apply, from fixed assets tax for fiscal year 1962, to aircraft prescribed in that paragraph on which fixed assets tax comes to be imposed in fiscal year 1962 or after.

The provisions of Article 349-3, paragraph (9) of the New Act also apply, from fixed assets tax for fiscal year 1962, to aircraft prescribed in that paragraph on which fixed assets tax came to be imposed in fiscal year 1961 or before. In this case, the tax base of fixed assets tax imposed on those aircraft is, where the number obtained by subtracting from six the number of fiscal years from the fiscal year in which that fixed assets tax came to be imposed on the aircraft through fiscal year 1961 (hereinafter in this paragraph referred to as the "remaining number of fiscal years") exceeds three, one-third of the price of the aircraft for the fiscal years corresponding to the number exceeding three, starting from fiscal year 1962, and two-thirds of the price of the aircraft for the following three fiscal years, and where the remaining number of fiscal years is three or less, two-thirds of the price of the aircraft for the fiscal years corresponding to that number, starting from fiscal year 1962.

The provisions of Article 349-3, paragraphs (15) and (16) of the New Act apply, from fixed assets tax for fiscal year 1962, to machinery and facilities, etc. prescribed in those provisions that were newly established on or after January 2, 1961.

The provisions of Article 388, Article 389, paragraphs (1) and (5), Article 396, paragraph (1), Article 401, Article 403, paragraph (1), Article 419, paragraph (1) and Article 422-2 of the New Act apply from fixed assets tax for fiscal year 1964, and the provisions then in force continue to govern fixed assets tax through fiscal year 1963.

The provisions of Articles 464 and 465 of the New Act apply to manufactured tobacco sold on or after the Effective Date to retailers or directly to consumers for domestic consumption, and the provisions then in force continue to govern the portion relating to a time before that date.

①The provisions of Article 489, paragraphs (1), (2) and (11) of the New Act apply from the portion on or after June 1, 1962 (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, 1962 (for electricity and gas tax by special collection, the portion relating to charges to be collected on or before that date).

②The provisions of Article 489, paragraph (4) of the New Act apply from the portion on or after October 1, 1962 (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 September 30, 1962 (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 490 of the New Act apply from the portion on or after May 1, 1962 (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 April 30, 1962 (for electricity and gas tax by special collection, the portion relating to charges to be collected on or before that date).

The provisions of Articles 520 through 522 of the New Act apply from mineral product tax on minerals mined on or after the Effective Date, and the provisions then in force continue to govern mineral product tax on minerals mined before that date.

The provisions of Article 703-3, paragraph (2) of the New Act apply from national health insurance tax for fiscal year 1962, and the provisions then in force continue to govern national health insurance tax through fiscal year 1961.

Beyond what is provided for in the preceding 45 Articles, necessary transitional measures for the enforcement of this Act are specified by Cabinet Order.