①The provisions of Article 312 of the New Act apply to corporate municipal inhabitant tax for business years ending on or after the Effective Date or for the period prescribed in Article 321-8, paragraph (6) of the New Act, and the provisions then in force continue to govern corporate municipal inhabitant tax for business years ending before that date or for the period prescribed in Article 321-8, paragraph (6) of the New Act.

②Where the deadline for filing the return under Article 321-8, paragraph (1) of the New Act (limited to one relating to the return under Article 71, paragraph (1) of the Corporation Tax Act (including as applied mutatis mutandis under Article 145, paragraph (1) of that Act); the same applies in paragraph (4)) for a business year of a corporation ending on or after the Effective Date is before the Effective Date, notwithstanding the provisions of the preceding paragraph, the provisions then in force continue to govern the municipal inhabitant tax paid, or that should have been paid, as the municipal inhabitant tax relating to that return of that corporation.

③The provisions of Article 321-8, paragraph (10) of the New Act apply to corporate municipal inhabitant tax for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporate municipal inhabitant tax for business years ending before that date.

④The provisions of Article 321-8, paragraph (12) of the New Act apply to corporate municipal inhabitant tax for which the deadline for filing the return under 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 which that deadline arrived before that date.

⑤The provisions of Article 321-13 of the New Act apply to corporate municipal inhabitant tax for business years ending on or after the Effective Date and corporate municipal inhabitant tax on the corporation tax amount relating to liquidation income from dissolution or merger on or after that date (including corporate municipal inhabitant tax on the corporation tax amount for business years in liquidation of corporations subject to corporation tax on liquidation income and on the corporation tax amount to be paid upon distribution of part of residual assets; the same applies in this paragraph), and the provisions then in force continue to govern corporate municipal inhabitant tax for business years ending before that date and corporate municipal inhabitant tax on the corporation tax amount relating to liquidation income from dissolution or merger before that date.

⑥The provisions of Article 321-12, paragraph (3) and Article 327, paragraph (2) of the New Act apply to delinquency charge on corporate municipal inhabitant tax paid on or after the Effective Date.

⑦Except as otherwise provided, the provisions of the New Act relating to individual municipal inhabitant tax apply from individual municipal inhabitant tax for fiscal year 1967, and the provisions then in force continue to govern individual municipal inhabitant tax through fiscal year 1966.

⑧The provisions of Article 321-5-2 of the New Act (including as applied mutatis mutandis under Article 328-5, paragraph (3) of the New Act) apply to the case of remitting the remittance prescribed in Article 321-5-2 of the New Act collected on or after the Effective Date, and the provisions then in force continue to govern that remittance collected before that date.

The provisions of the 1968 Act relating to individual municipal inhabitant tax apply from individual municipal inhabitant tax for fiscal year 1968, and the provisions then in force continue to govern individual municipal inhabitant tax through fiscal year 1967.

①Except as otherwise provided, the provisions of the New Act relating to fixed assets tax apply from fixed assets tax for fiscal year 1967, and the provisions then in force continue to govern fixed assets tax through fiscal year 1966.

②The provisions of Article 349-3, paragraph (20) of the New Act also apply to fixed assets tax for fiscal year 1967 and after on those underpasses or road overpasses over railway lines prescribed in that paragraph that were constructed on or before January 1, 1966 and are specified by Order of the Ministry of Home Affairs (hereinafter in this paragraph and the following paragraph referred to as "underpasses, etc."), among which those that were subject to Article 349-3, paragraph (2) or (17) of the Former Act with respect to fixed assets tax for fiscal year 1966.

③With respect to fixed assets tax for fiscal year 1967 imposed on the underpasses, etc. prescribed in Article 349-3, paragraph (20) of the New Act, the mayor of the municipality must, in place of making the fixed assets tax ledger available for inspection under Article 415 of the New Act, notify the owner of the underpasses, etc. of the price of the underpasses, etc. and the amount obtained by multiplying that price by the rate prescribed in Article 349-3, paragraph (20) of the New Act. In this case, the phrase "that the price, etc. of fixed assets has not been registered on or after the day on which the fixed assets tax ledger was made available for inspection under the provisions of Article 415, paragraph (1), or the registered price, etc." in Article 417, paragraph (1) of the New Act is deemed to be replaced with "the price, etc. relating to the notice on or after the day on which notice of the price, etc. of the fixed assets was given", and the phrase "during the period from the first day of the inspection period under Article 415, paragraph (1) (including the case under Article 419, paragraph (3)) to 10 days after its last day," in Article 432, paragraph (1) of the New Act with "the day on which notice of the price, etc. of the fixed assets was received".

④The provisions of Article 349-5 of the New Act also apply to fixed assets tax for fiscal year 1967 and after on depreciable assets used for a single factory, power station or substation constructed before the Effective Date (hereinafter in this paragraph and in Article 22, paragraphs (2) and (3) of the Supplementary Provisions referred to as a "single factory") (including facilities added to a single factory that are found to be similar to a single factory; the same applies hereinafter), for which 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 single factory was constructed (or, where that date is January 1, the year that includes that date) through fiscal year 1967 does not exceed five (excluding those subject to the provisions of the following paragraph).

⑤With respect to depreciable assets used for a single factory constructed on or before January 1, 1966 to which Article 349-5 of the Former Act applied when the amount to be the tax base of fixed assets tax for fiscal year 1966 was calculated, Article 349-5 of the New Act applies, only to fixed assets tax for each fiscal year from fiscal year 1967 through the fiscal years to which that Article would be applicable if Article 349-5 of the Former Act were to remain in force, on the deeming that those depreciable assets are newly built large-scale depreciable assets prescribed in Article 349-5 of the New Act. In this case, the fiscal year that would fall under the first, second, third, fourth or fifth application year prescribed in Article 349-5 of the Former Act for those depreciable assets if that Article were to remain in force is deemed to be, respectively, the first application year prescribed in Article 349-5, paragraph (1) of the New Act, or the first, second, third, fourth or fifth application year prescribed in Article 349-5, paragraph (2) of the New Act, for those depreciable assets.

①The provisions of Article 465 of the New Act apply to manufactured tobacco sold by the Japan Monopoly Corporation to retailers or consumers on or after March 1, 1967, and the provisions then in force continue to govern manufactured tobacco so sold before that date.

②The Japan Monopoly Corporation must file and pay, by June 30 or July 31 of that year respectively, the amount of municipal tobacco consumption tax equivalent to the difference between the amount of municipal tobacco consumption tax calculated by applying the tax rate prescribed in Article 465 of the New Act to manufactured tobacco sold to retailers or consumers in March 1967 or April 1967 and the amount of municipal tobacco consumption tax calculated by applying the tax rate prescribed in Article 465 of the Former Act to the manufactured tobacco so sold.

③The provisions of Article 467, paragraphs (2) through (5) and Article 469 of the New Act apply mutatis mutandis to the filing and payment of municipal tobacco consumption tax under the preceding paragraph and the payment of delinquency charge on that municipal tobacco consumption tax.

①The provisions of Article 489, paragraph (1) of the New Act apply to electricity and gas tax for the portion on or after June 1, 1967 (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, 1967 (for electricity and gas tax by special collection, the portion relating to charges that were collected, or should have been collected, on or before that date).

②The provisions of Article 490-2, paragraph (1) of the New Act and paragraph (97) of the Supplementary Provisions of the New Act apply to electricity and gas tax for the portion on or after July 1, 1967 (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 June 30, 1967 (for electricity and gas tax by special collection, the portion relating to charges that were collected, or should have been collected, on or before that date).

The provisions of Article 700-4, paragraph (1), item (v) of the New Act apply to light oil delivery tax imposed on the consumption or transfer of light oil manufactured on or after the Effective Date.

The provisions of Article 734, paragraph (3) of the New Act apply to corporate Tokyo inhabitant tax for business years ending on or after the Effective Date or for the period prescribed in Article 321-8, paragraph (6) of the New Act, and the provisions then in force continue to govern corporate Tokyo inhabitant tax for business years ending before that date or for the period prescribed in Article 321-8, paragraph (6) of the New Act.

With respect to the application of penal provisions to acts committed before the Effective Date and to acts committed on or after the Effective Date relating to local tax under the provisions of the Former Act that are, under the provisions of these Supplementary Provisions, to continue to be governed by the provisions then in force, the provisions then in force continue to govern.

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