The provisions of Article 32, paragraphs (2) through (4) of the Supplementary Provisions of the New Act apply to automobile acquisition tax to be imposed on the acquisition of a motor vehicle on or after the Effective Date, and the provisions then in force continue to govern automobile acquisition tax imposed on the acquisition of a motor vehicle before that date.

①The provisions of the New Act relating to city planning tax apply from city planning tax for fiscal year 1974, and the provisions then in force continue to govern city planning tax up to fiscal year 1973.

②With regard to city planning tax for each fiscal year from fiscal year 1974 on imposed on houses used for power stations prescribed in Article 349-3, paragraph (1) of the Former Act that were constructed during the period up to January 1, 1974 (excluding those used for power stations by the agriculture, forestry and fisheries organizations referred to in Article 2, paragraph (1) of the Act on Promotion of Introduction of Electricity to Farming, Mountain and Fishing Villages), the phrase "Article 349-3, paragraph (1)" in Article 702, paragraph (2) of the New Act is deemed to be replaced with "Article 349-3, paragraph (1), prior to amendment by the Act Partially Amending the Local Tax Act (Act No. 19 of 1974), the rules of which are to be followed pursuant to the provisions of Article 7, paragraph (2) of the Supplementary Provisions of that Act".

①Except as provided in the following paragraph, the provisions of the New Act relating to national health insurance tax apply from national health insurance tax for fiscal year 1974, and the provisions then in force continue to govern national health insurance tax up to fiscal year 1973.

②The provisions of Article 35-5 of the Supplementary Provisions of the New Act also apply to national health insurance tax for fiscal year 1974 in the case where, for the householder or an insured person under National Health Insurance who belongs to that household, the provisions of Article 33-2 of the Supplementary Provisions of the New Act, as applied pursuant to the provisions of Article 17, paragraph (1) of the Supplementary Provisions, are applicable. In this case, the phrase "fiscal year 1975" in Article 35-5 of the Supplementary Provisions of the New Act is deemed to be replaced with "fiscal year 1974".

The provisions of Article 734, paragraph (3) of the New Act apply to corporate Tokyo inhabitant tax for business years ending on or after May 1, 1974 and to corporate Tokyo inhabitant tax relating to the corporation tax amount on liquidation income arising from dissolution or merger on or after that date (including corporate Tokyo inhabitant tax relating to the corporation tax amount for a business year in liquidation of a corporation subject to corporation tax on liquidation income and the corporation tax amount payable upon a partial distribution of residual assets; the same applies hereinafter in this Article), and the provisions then in force continue to govern corporate Tokyo inhabitant tax for business years that ended before that date and corporate Tokyo inhabitant tax relating to the corporation tax amount on liquidation income arising from dissolution or merger before that date.

①The provisions of Article 33-2 of the Supplementary Provisions of the New Act also apply to individual prefectural inhabitant tax and municipal inhabitant tax for fiscal year 1974 of a person liable for the income levy of prefectural inhabitant tax and municipal inhabitant tax in the case where that person has been subject to the provisions of Article 25-2 of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1973; referred to in the following Article as the "1973 Act on Special Measures Concerning Taxation Amendment Act"), as applied pursuant to the provisions of Article 5 of the Supplementary Provisions of that Act. In this case, in Article 33-2, paragraph (1) of the Supplementary Provisions of the New Act, the phrase "fiscal year 1975" is deemed to be replaced with "fiscal year 1974", the phrase "23.9 percent" with "23.6 percent", the phrase "7,000,000 yen" with "3,000,000 yen", the phrase "34.1 percent" with "29.6 percent", and the phrase "5.2 percent" with "5.6 percent"; in paragraph (2) of that Article, the phrase "the amount of real property income in the previous year" is deemed to be replaced with "the amount of real property income in the designated period prescribed in Article 5, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1973)", the phrase "72 percent" with "73 percent", the phrase "7,000,000 yen" with "3,000,000 yen", and the phrase "60 percent" with "66 percent"; in paragraph (3) of that Article, the phrase "7,000,000 yen" is deemed to be replaced with "3,000,000 yen", the phrase "40 percent" with "36.75 percent", and the phrase "5.2 percent" with "5.6 percent"; and in paragraph (6) of that Article, the phrase "5.2 percent" is deemed to be replaced with "5.6 percent", and the phrase "12.1 percent" with "9.1 percent".

②With regard to the application of the provisions of Article 33-2 of the Supplementary Provisions of the New Act, only for individual prefectural inhabitant tax and municipal inhabitant tax for fiscal year 1975, in paragraph (1) of that Article, the phrase "7,000,000 yen" is deemed to be replaced with "6,000,000 yen" and the phrase "34.1 percent" with "32.4 percent"; in paragraph (2) of that Article, the phrase "7,000,000 yen" is deemed to be replaced with "6,000,000 yen" and the phrase "60 percent" with "62 percent"; and in paragraph (3) of that Article, the phrase "7,000,000 yen" is deemed to be replaced with "6,000,000 yen".

The provisions of Article 33-3 of the Supplementary Provisions of the New Act apply where a person liable for the income levy of prefectural inhabitant tax and municipal inhabitant tax has made a transfer of land, etc. (meaning a transfer of land, etc. prescribed in Article 28-6, paragraph (1) of the Act on Special Measures Concerning Taxation) set forth in the items of Article 6 of the Supplementary Provisions of the 1973 Act on Special Measures Concerning Taxation Amendment Act on or after the date set forth in the relevant item.

The provisions of Article 35, paragraph (1) of the Supplementary Provisions of the New Act (limited to the part relating to capital gains prescribed in Article 32, paragraph (1) of the Act on Special Measures Concerning Taxation that arise from a transfer prescribed in paragraph (2) of that Article) apply where a transfer prescribed in Article 32, paragraph (2) of the Act on Special Measures Concerning Taxation is made on or after the Effective Date.

For the application of penal provisions to acts committed before the enforcement of this Act, and to acts committed after the enforcement of this Act relating to local tax for which the provisions then in force are to continue to govern pursuant to the provisions of these Supplementary Provisions and to local tax relating to the provisions of the Former Act that are to remain in force pursuant to the provisions of these Supplementary Provisions, 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.

With regard to fixed assets tax and city planning tax imposed on land, in order to achieve proper taxation, apart from what is separately provided, further review is to be conducted taking into consideration the future state of land prices, etc., and based on the results, necessary measures are to be taken so that they apply from fixed assets tax and city planning tax for fiscal year 1976.