The provisions of Article 489, paragraph (1) of the New Act apply to electricity tax to be imposed on electricity used on or after June 1, 1978 (in the case of electricity tax subject to special collection, that relating to charges to be collected on or after that date), and for electricity tax imposed on electricity used before that date (in the case of electricity tax subject to special collection, that relating to charges collected, or that should have been collected, before that date), the provisions then in force continue to govern.

The provisions of Article 490-2, paragraph (2) of the New Act apply to gas tax to be imposed on gas used on or after June 1, 1978 (in the case of gas tax subject to special collection, that relating to charges to be collected on or after that date), and for gas tax imposed on gas used before that date (in the case of gas tax subject to special collection, that relating to charges collected, or that should have been collected, before that date), the provisions then in force continue to govern.

①Except as provided in paragraph (3), the provisions of the New Act concerning special land holding tax imposed on land apply beginning with special land holding tax imposed on land for fiscal year 1978, and for special land holding tax imposed on land for fiscal years up to and including fiscal year 1977, the provisions then in force continue to govern.

②Except as provided in the following paragraph, the provisions of the New Act concerning special land holding tax imposed on acquisitions of land apply to special land holding tax imposed on acquisitions of land relating to acquisitions of land on or after the Effective Date, and for special land holding tax imposed on acquisitions of land relating to acquisitions of land before the Effective Date, the provisions then in force continue to govern.

③The provisions of Article 585, paragraph (5) and Article 596, item (ii) of the New Act apply in the case where the prior acquisition of land prescribed in Article 73-2, paragraph (11) of the New Act as applied mutatis mutandis in Article 585, paragraph (5) of the New Act is made on or after the Effective Date or in the case where the contract effective date prescribed in Article 73-2, paragraph (12) of the New Act as applied mutatis mutandis in Article 585, paragraph (5) of the New Act is a date on or after the Effective Date, and in the case where that prior acquisition of land was made before the Effective Date or in the case where that contract effective date was a date before the Effective Date, the provisions then in force continue to govern.

①The provisions of the New Act concerning business office tax on businesses (meaning the business office tax on businesses prescribed in Article 701-32, paragraph (1) of the New Act; the same applies hereinafter in this paragraph) apply to the businesses of corporations for business years ending on or after the Effective Date and to the businesses of individuals for the year 1978 and subsequent years, and for business office tax on businesses imposed on the businesses of corporations for business years that ended before the Effective Date and on the businesses of individuals for years before that year, the provisions then in force continue to govern.

②The provisions of the New Act concerning business office tax on new construction or extension (meaning the business office tax on new construction or extension prescribed in Article 701-32, paragraph (2) of the New Act; the same applies hereinafter in this paragraph) apply to new construction or extension of a business premises building (meaning the business premises building prescribed in Article 701-31, paragraph (1), item (vii) of the New Act; the same applies hereinafter in this paragraph) carried out on or after the Effective Date, and for business office tax on new construction or extension imposed on new construction or extension of a business premises building carried out before the Effective Date, the provisions then in force continue to govern.

①The provisions of Article 702-3 of the New Act apply from city planning tax for fiscal year 1978, and for city planning tax up to fiscal year 1977, the provisions then in force continue to govern.

②The provisions of Article 15, paragraph (9) of the Supplementary Provisions of the Former Act (limited to the portion relating to city planning tax) remain in force with respect to city planning tax imposed on the fixed assets prescribed in that paragraph that were acquired during the period up to January 1, 1977.

The provisions of Article 703-4, paragraph (4) of the New Act apply from national health insurance tax for fiscal year 1978, and for national health insurance tax up to fiscal year 1977, the provisions then in force continue to govern.

①The provisions of Article 734, paragraph (3) of the New Act apply to corporate Tokyo inhabitant tax relating to business years ending on or after the Effective Date or to the period under Article 321-8, paragraph (5) of the New Act as applied mutatis mutandis in that paragraph, and for corporate Tokyo inhabitant tax relating to business years ending before the Effective Date or the period referred to in that paragraph, the provisions then in force continue to govern.

②Where the deadline for filing the return under Article 321-8, paragraph (1) of the New Act as applied mutatis mutandis in Article 734, paragraph (3) of the New Act, for a business year of a corporation ending on or after the Effective Date (limited to that relating to a return under Article 71, paragraph (1) of the Corporation Tax Act (including cases where Article 72, paragraph (1) of that Act applies, and cases where these provisions are applied mutatis mutandis under Article 145, paragraph (1) of that Act)), is before the Effective Date, then, notwithstanding the provisions of the preceding paragraph, the provisions then in force continue to govern the Tokyo inhabitant tax that the corporation paid, or should have paid, as Tokyo inhabitant tax relating to that return.

The provisions of Article 12-2 of the Supplementary Provisions of the Former Act remain in force with respect to automobile tax for fiscal year 1977.

The provisions of Article 30-2 of the Supplementary Provisions of the Former Act remain in force with respect to light motor vehicle tax for fiscal year 1977.

The provisions of Article 35-4 of the Supplementary Provisions of the Former Act remain in force with respect to the income levy imposed under Article 50-2 or Article 328 of the Former Act that was collected on severance pay or other such compensation (meaning severance pay or other such compensation prescribed in Article 23, paragraph (1), item (vi) or Article 292, paragraph (1), item (vi) of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act (Act No. 6 of 1977)) payable during 1975 that was paid before April 1 of that year.

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 Article 2 of the Supplementary Provisions through the preceding Article, Transitional Measures necessary for the enforcement of this Act are specified by Cabinet Order.