The provisions of Article 129, paragraph (7) of the New Act apply to the retention of copies of receipts or copies of documents that are to become receipts prepared on or after the Effective Date, and for the retention of copies of receipts or copies of documents that are to become receipts prepared before the Effective Date, the provisions then in force continue to govern.

①Except as otherwise specially provided, the provisions of the New Act concerning individual municipal inhabitant tax apply beginning with individual municipal inhabitant tax for fiscal year 1981, and for individual municipal inhabitant tax for fiscal years up to and including fiscal year 1980, the provisions then in force continue to govern.

②At the time of the enforcement of this Act, if a National Health Insurance Society, a Federation of National Health Insurance Associations, a health insurance society or the National Federation of Health Insurance Societies has been continuously carrying on, since before the Effective Date, a business that falls under the profit-making business prescribed in Article 296, paragraph (2) of the New Act, that business is deemed to have been newly commenced on the Effective Date, and the provisions of paragraph (1) of that Article apply.

③The provisions of Article 312, paragraphs (1) and (5) 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 (5) of the New Act, and for corporate municipal inhabitant tax for business years that ended before the Effective Date or for the period prescribed in that paragraph, the provisions then in force continue to govern.

④Notwithstanding the provisions of the preceding paragraph, if the deadline for filing the return under Article 321-8, paragraph (1) of the New Act for a business year of a corporation ending on or after the Effective Date (limited to a return that a corporation obligated to submit a return concerning corporation tax pursuant to Article 71, paragraph (1) of the Corporation Tax Act (including the case where Article 72, paragraph (1) of that Act applies and the case where these provisions are applied mutatis mutandis in Article 145, paragraph (1) of that Act; the same applies in paragraph (6)) is to file by the deadline for filing that return pursuant to Article 321-8, paragraph (1) of the New Act) is before the Effective Date, the provisions then in force continue to govern for the per capita levy of municipal inhabitant tax paid, or that should have been paid, with respect to that return of that corporation.

⑤The provisions of Article 314-6, paragraph (1) of the New Act apply to corporate municipal inhabitant tax for business years ending on or after August 1, 1981 and corporate municipal inhabitant tax relating to the corporation tax amount on liquidation income due to dissolution or merger on or after that date (including corporate municipal 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 by reason of a partial distribution of residual assets; the same applies hereinafter in this paragraph), and for corporate municipal inhabitant tax for business years that ended before that date and corporate municipal inhabitant tax relating to the corporation tax amount on liquidation income due to dissolution or merger before that date, the provisions then in force continue to govern.

⑥Notwithstanding the provisions of the preceding paragraph, if the deadline for filing the return under Article 321-8, paragraph (1) of the New Act for a business year ending on or after August 1, 1981 (limited to a return that a corporation obligated to submit a return concerning corporation tax pursuant to Article 71, paragraph (1) of the Corporation Tax Act is to file by the deadline for filing that return pursuant to Article 321-8, paragraph (1) of the New Act, other than a return filed by a corporation to which Article 321-13, paragraph (2) of the New Act applies) is before that date, the provisions then in force continue to govern for the corporation tax levy of municipal inhabitant tax paid, or that should have been paid, with respect to that return of that corporation.

①Except as otherwise specially provided, the provisions of the New Act concerning fixed assets tax apply beginning with fixed assets tax for fiscal year 1981, and for fixed assets tax for fiscal years up to and including fiscal year 1980, the provisions then in force continue to govern.

②For fixed assets tax imposed on the houses and depreciable assets prescribed in Article 15, paragraph (1) of the Supplementary Provisions of the Former Act that were acquired by January 1, 1980, the provisions then in force continue to govern.

③For fixed assets tax imposed on the houses and depreciable assets prescribed in Article 15, paragraph (10) of the Supplementary Provisions of the Former Act that were acquired during the period from January 2, 1975 through January 1, 1980, the provisions then in force continue to govern.

④For fixed assets tax imposed on the oil containment dikes prescribed in Article 15, paragraph (13) of the Supplementary Provisions of the Former Act that were newly built or extended during the period from April 1, 1976 through December 31, 1980, the provisions then in force continue to govern.

⑤For fixed assets tax imposed on the aircraft prescribed in Article 15, paragraph (14) of the Supplementary Provisions of the Former Act for which fixed assets tax came to be newly imposed during the period from fiscal year 1978 through fiscal year 1980, the provisions then in force continue to govern.

⑥For fixed assets tax imposed on the machinery and other equipment prescribed in Article 15, paragraph (16) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 1978 through March 31, 1980, the provisions then in force continue to govern.

The provisions of the New Act concerning light motor vehicle tax apply beginning with light motor vehicle tax for fiscal year 1981, and for light motor vehicle tax for fiscal years up to and including fiscal year 1980, 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, 1981 (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 491-2 of the New Act apply to gas tax to be imposed on gas used on or after June 1, 1981 (in the case of gas tax subject to special collection, that relating to charges to be collected on or after that date).

①The 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 1981, and for special land holding tax imposed on land for fiscal years up to and including fiscal year 1980, the provisions then in force continue to govern.

②Except as provided in the following paragraph and paragraph (4), 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 made on or after the Effective Date, and for special land holding tax imposed on acquisitions of land relating to acquisitions of land made before the Effective Date, the provisions then in force continue to govern.

③The provisions of Article 596, item (ii) of the New Act apply to special land holding tax imposed on acquisitions of land relating to acquisitions of land made on or after July 1, 1981, and for special land holding tax imposed on acquisitions of land relating to acquisitions of land made before that date, the provisions then in force continue to govern.

④For special land holding tax imposed on acquisitions of land relating to the acquisitions of land prescribed in Article 31-3, paragraph (3) of the Supplementary Provisions of the Former Act that were made by March 31, 1980, the provisions then in force continue to govern.

The provisions of Article 701-34, paragraph (3), item (xi)-2 of the New Act apply to business office tax on businesses prescribed in Article 701-32, paragraph (1) of the New Act to be imposed on the businesses of corporations for business years ending on or after the effective date of the Farming and Residence Association Act, and to business office tax on new construction or extension prescribed in Article 701-32, paragraph (2) of the New Act to be imposed on new construction or extension of a business premises building prescribed in Article 701-31, paragraph (1), item (vii) of the New Act carried out on or after that date, in each case that relates to a facility prescribed in Article 701-34, paragraph (3), item (xi)-2 of the New Act.

The provisions of Article 703-4, paragraph (4) of the New Act apply beginning with national health insurance tax for fiscal year 1981, and for national health insurance tax for fiscal years up to and including fiscal year 1980, the provisions then in force continue to govern.

The provisions of Article 734, paragraph (3) of the New Act apply to corporate Tokyo inhabitant tax for business years ending on or after August 1, 1981 and corporate Tokyo inhabitant tax relating to the corporation tax amount on liquidation income due to 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 by reason of a partial distribution of residual assets; the same applies hereinafter in this Article), and for 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 due to dissolution or merger before that date, the provisions then in force continue to govern.

①For 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.

②The provisions of Article 62, paragraph (4), Article 72-60, paragraph (5) and Article 324, paragraph (5) of the New Act apply to violations of Article 62, paragraph (1), Article 72-60, paragraph (1) or (2) or Article 324, paragraph (1) of the New Act committed on or after the effective date of the provisions set forth in Article 1, item (vii) of the Supplementary Provisions, and for violations of Article 62, paragraph (1), Article 72-60, paragraph (1) or (2) or Article 324, paragraph (1) of the Former Act committed before that date, 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.