The provisions of Article 490, paragraph (2) of the New Act apply to gas tax to be imposed on gas used on or after January 1, 1977 (for gas tax subject to special collection, that relating to charges to be collected on or after that date), and the provisions then in force continue to govern gas tax imposed on gas used before that date (for gas tax subject to special collection, that relating to charges collected, or that should have been collected, before that date).

①The provisions of Article 586, paragraph (2), item (xxi)-2 and Article 605-2 (limited to the part relating to special land holding tax imposed on land) of the New Act, and Article 31-2 of the Supplementary Provisions of the New Act, apply from fiscal year 1976, and the provisions then in force continue to govern special land holding tax imposed on land up to fiscal year 1975.

②The provisions of Article 586, paragraph (2), item (xxi)-2 and Article 605-2 (limited to the part relating to special land holding tax imposed on the acquisition of land) of the New Act apply to the acquisition of land on or after the Effective Date, and the provisions then in force continue to govern special land holding tax imposed on the acquisition of land before the Effective Date.

①In addition to the cases prescribed in Articles 700-3 and 700-4 of the New Act, in the cases prescribed in the following items, with regard to the delivery, etc. set forth in the relevant item, that delivery, etc. is deemed to be the taking delivery under Article 700-3, paragraph (1) of the New Act and the person set forth in the relevant item is deemed to be the person taking that delivery, and light oil delivery tax is imposed on the person set forth in the relevant item, with the quantity of light oil relating to that delivery, etc. (in the case of item (iii), where that light oil is light oil under paragraph (2) of that Article, the quantity obtained by deducting a quantity equivalent to the quantity of hydrocarbon oil other than the light oil under that paragraph, and in the case of item (iv), the quantity of light oil stated in the tax exemption certificate) as the tax base, by the prefecture in which is located the office or place of business of the person set forth in the relevant item that is directly related to that delivery, etc. (or, for a person with no office or place of business, the address; the same applies in paragraph (4)). In this case, the tax rate of light oil delivery tax is 4,500 yen per kiloliter, notwithstanding the provisions of Article 700-7 and Article 32-2 of the Supplementary Provisions:

②The provisions of items (iii) and (iv) of the preceding paragraph do not apply where, for the same retailer, the quantity of light oil relating to the ownership or custody under item (iii) of that paragraph, together with the quantity of light oil stated in the tax exemption certificate under item (iv) of that paragraph, is less than 1 kiloliter within the same prefecture.

③Where light oil delivery tax is imposed under the provisions of paragraph (1), item (i) or (ii) of this Article, Article 700-5, items (ii) and (iii) of the New Act do not apply, and where light oil delivery tax is imposed under the provisions of item (iii) of that paragraph, item (iii) of that Article does not apply.

④The collection of light oil delivery tax in the cases of paragraph (1), items (ii) through (iv) is to be 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 one month from the Effective Date (in the case of item (ii) of that paragraph, the day on which the contracted dealer or primary distributor made the transfer referred to in that item), submit to the prefectural governor of the prefecture in which the office or place of business directly related to the transfer, etc. set forth in the relevant item is located a return stating the tax base quantity of light oil delivery tax, the tax amount and other matters specified by Prefectural Ordinance of that prefecture, and pay to that prefecture the tax amount so filed.

⑤If the amount of light oil delivery tax to be filed and paid under 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.

⑥The provisions of Article 15, paragraph (4), Article 15-2, paragraph (1), Article 15-4 and Article 16-2, paragraphs (1) through (3) of the New Act apply mutatis mutandis to the deferral of collection under the first sentence of the preceding paragraph, and the provisions of Article 11, Article 16, paragraph (3), Article 16-2, paragraph (4), and Article 16-5, paragraphs (1) and (2) of the New Act apply mutatis mutandis to the security under the second sentence of the preceding paragraph.

⑦A prefectural governor, where the governor has deferred collection under the provisions of paragraph (5), is to exempt the portion of the amount of delinquency charge relating to the tax amount for which collection was deferred that corresponds to the period of that deferral.

①The provisions of Article 701-34 of the New Act (excluding paragraph (3), item (xxiii); the same applies in the following paragraph) and Article 701-41 of the New Act (limited to the part relating to business office tax relating to the business prescribed in Article 701-32, paragraph (1) of the New Act) apply to the business of corporations for business years ending on or after October 1, 1976 and to the business of individuals for the year 1976 and thereafter.

②The provisions of Article 701-34 and Article 701-41 of the New Act (limited to the part relating to business office tax on new construction and extension prescribed in Article 701-32, paragraph (2) of the New Act) and Article 701-50 of the New Act apply to the new construction or extension of business premises buildings prescribed in Article 701-31, paragraph (1), item (vii) of the New Act carried out on or after October 1, 1976.

①Except as provided in paragraphs (2) through (4), the provisions of the New Act relating to city planning tax apply from city planning tax for fiscal year 1976, and the provisions then in force continue to govern city planning tax up to fiscal year 1975.

②With regard to city planning tax for each fiscal year from fiscal year 1979 on imposed on houses to which the provisions of Article 7, paragraph (9) of the Supplementary Provisions apply, the phrase "land or houses to which the provisions of Article 349-3, paragraphs (10) through (12), (14), (15), (18) or (19) apply" in Article 702, paragraph (2) of the Local Tax Act as amended by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 12 of 1979) is deemed to be replaced with "houses to which the provisions of Article 349-3, paragraph (10) or (12) of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc. (Act No. 7 of 1976), which remain in force pursuant to the provisions of Article 7, paragraph (9) of the Supplementary Provisions of that Act, apply".

③The provisions of Article 15, paragraph (10) of the Supplementary Provisions of the New Act apply, from city planning tax for fiscal year 1976, to houses prescribed in that paragraph that were acquired on or after January 2, 1975.

④The provisions of Article 15, paragraph (11) of the Supplementary Provisions of the Former Act remain in force with respect to city planning tax imposed on houses prescribed in that paragraph that were acquired up to January 1, 1975. In this case, the phrase "1/2" in that paragraph is deemed to be replaced with "7/12".

The provisions of Article 703-4, paragraph (4) of the New Act apply from national health insurance tax for fiscal year 1976, and the provisions then in force continue to govern national health insurance tax up to fiscal year 1975.

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 under Article 321-8, paragraph (5) of the New Act, and the provisions then in force continue to govern corporate Tokyo inhabitant tax for business years that ended before that date or for the period under that paragraph.

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 for each fiscal year from fiscal year 1979 on imposed on farmland other than farmland in an urbanization promotion area prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions of the New Act, further review is to be conducted taking into consideration the future state of farmland prices, the relationship with farm management, etc., and based on the results, necessary measures are to be taken.