The provisions of Article 444, paragraph (1) of the New Act apply from light motor vehicle tax for fiscal year 1979, and for light motor vehicle tax up to fiscal year 1978, the provisions then in force continue to govern.

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, 1979 (for 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 (for electricity tax subject to special collection, that relating to charges that were collected, or 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, 1979 (for 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 (for gas tax subject to special collection, that relating to charges that were collected, or should have been collected, before that date), the provisions then in force continue to govern.

①The provisions of Article 586, paragraph (2), items (viii)-2 and (xvii) and Article 602 of the New Act (limited to the portions relating to special land holding tax imposed on land), and Article 31-3, paragraph (1) of the Supplementary Provisions of the New Act, apply from special land holding tax imposed on land for fiscal year 1979, and for special land holding tax imposed on land up to fiscal year 1978, the provisions then in force continue to govern.

②The provisions of Article 586, paragraph (2), items (viii)-2 and (xvii) and Article 602 of the New Act, and Article 31-3, paragraphs (2) through (4) of the Supplementary Provisions of the New Act (limited to the portions relating to special land holding tax imposed on the acquisition of land), apply to special land holding tax imposed on the acquisition of land relating to the acquisition of land on or after the Effective Date, and for special land holding tax imposed on the acquisition of land relating to the acquisition of land before the Effective Date, the provisions then in force continue to govern.

The provisions of Article 32, paragraphs (1) and (3) of the Supplementary Provisions of the New Act apply to automobile acquisition tax to be imposed on the acquisition of motor vehicles on or after the Effective Date, and for automobile acquisition tax imposed on the acquisition of motor vehicles before the Effective Date, the provisions then in force continue to govern.

For light oil delivery tax imposed on the taking delivery of light oil under Article 700-3, paragraph (1) of the Former Act, the sale of light oil under paragraph (2) of that Article, the consumption of hydrocarbon oil under paragraph (3) of that Article, or the consumption or transfer of light oil under the items of Article 700-4, paragraph (1) of the Former Act that took place before June 1, 1979, or for the rate of light oil delivery tax imposed where, before that date, a special collection agent for light oil delivery tax came to fall under Article 700-3, paragraph (4) of the Former Act, the provisions then in force continue to govern.

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, light oil delivery tax is imposed on the person specified in each item, with regard to the delivery, etc. set forth in that item, in the prefecture in which is located the office or place of business of the person specified in that item that is directly related to that delivery, etc. (for a person who has no office or place of business, the domicile; the same applies in paragraph (4)), deeming that delivery, etc. to be the taking delivery under Article 700-3, paragraph (1) of the New Act and the person specified in that item to be a person who takes delivery under that paragraph, 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 the quantity equivalent to the quantity of hydrocarbon oil other than light oil under that paragraph, and in the case of item (iv), the quantity of light oil stated on that tax exemption certificate) as the tax base. The rate of light oil delivery tax in this case is 4,800 yen per kiloliter, notwithstanding Article 700-7 of the New Act and Article 32-2 of the Supplementary Provisions of the New Act.

②The provisions of items (iii) and (iv) of the preceding paragraph do not apply where, for the same retailer, the total of the quantity of light oil relating to the ownership or custody under item (iii) of that paragraph and the quantity of light oil stated on the tax exemption certificates under item (iv) of that paragraph is less than one 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 whom light oil delivery tax is imposed under those provisions must, within one month from June 1, 1979 (in the case of item (ii) of that paragraph, the date on which the contracted dealer or primary distributor made the transfer referred to in that item), submit a return stating the tax base quantity of light oil delivery tax, the tax amount and other matters specified by the Prefectural Ordinance of that prefecture to the prefectural governor of the prefecture in which is located the office or place of business directly related to the transfer, etc. under those items, and pay the declared tax amount to that prefecture. In this case, Chapter IV, Section 2, Subsections 2 and 4 of the New Act apply by deeming the light oil delivery tax to be paid under the provisions of this paragraph to be the light oil delivery tax to be paid under Article 700-14 of the New Act, the return under the provisions of this paragraph to be the return under the provisions of that Article, and the due date for payment under this paragraph to be the due date for payment under that Article.

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.

The provisions of the New Act relating to city planning tax apply from city planning tax for fiscal year 1979, and for city planning tax up to fiscal year 1978, the provisions then in force continue to govern.

The provisions of Article 703-4, paragraph (4) of the New Act apply from national health insurance tax for fiscal year 1979, and for national health insurance tax up to fiscal year 1978, the provisions then in force continue to govern.

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.