The provisions of Article 489, paragraphs (1) and (6) of the New Act apply to electricity tax to be imposed on electricity used on or after June 1, 1986 (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.

①The provisions of Article 586, paragraph (2), item (ii), (b) and (j) and item (xi) of the New Act (limited to the portion concerning special land holding tax imposed on land) apply to special land holding tax imposed on land for fiscal year 1986 and subsequent fiscal years, and for special land holding tax imposed on land for fiscal years up to and including fiscal year 1985, the provisions then in force continue to govern.

②The provisions of Article 586, paragraph (2), item (ii), (b) and (j) and item (xi) of the New Act (limited to the portion concerning special land holding tax imposed on acquisitions of land) apply to special land holding tax to be imposed on acquisitions of land on or after the Effective Date, and for special land holding tax imposed on acquisitions of land before the Effective Date, the provisions then in force continue to govern.

③The provisions of Article 586, paragraph (2), item (xiii)-2 of the Former Act remain in force with respect to special land holding tax imposed on land for fiscal years up to and including fiscal year 1986 relating to the land prescribed in that item, and special land holding tax imposed on acquisitions of land for the business prescribed in that item carried out in accordance with a promotion plan that received the approval prescribed in that item before the Effective Date, made by the day before the date of expiry of the Act on Temporary Measures for Small and Medium Enterprises in Production Areas (Act No. 53 of 1979).

The provisions of Article 32, paragraph (4) of the Supplementary Provisions of the New Act apply to automobile acquisition tax to be imposed on acquisitions of motor vehicles on or after the Effective Date, and for automobile acquisition tax imposed on acquisitions of motor vehicles before the Effective Date, the provisions then in force continue to govern.

①Except as otherwise specially provided, the 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, paragraph (3) and paragraph (4)) apply to business office tax on businesses to be imposed on the businesses of corporations for business years ending on or after the Effective Date and on the businesses of individuals for the year 1986 and subsequent years (excluding businesses of individuals abolished before the Effective Date), and for business office tax on businesses imposed on the businesses of corporations for business years that ended before the Effective Date, the businesses of individuals for years before that year, and the businesses of individuals for 1986 that were abolished before the Effective Date, the provisions then in force continue to govern.

②Except as otherwise specially provided, the 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 and the following paragraph) apply to business office tax on new construction or extension to be imposed on 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 and the following 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.

③The provisions of Article 701-34, paragraph (3), item (xxiii)-2 of the Former Act remain in force with respect to business office tax on businesses imposed on, among the businesses carried on at offices or places of business relating to facilities used for promotion projects carried out in accordance with a promotion plan that received the approval prescribed in that item before the Effective Date, the businesses of corporations for business years that ended by the day before the date on which the Act on Temporary Measures for Small and Medium Enterprises in Production Areas ceases to be effective (hereinafter in this paragraph referred to as the "date of expiry"), the businesses of individuals for years before the year including the date of expiry, and the businesses of individuals abolished by the day before the date of expiry, and with respect to business office tax on new construction or extension imposed on new construction or extension of a business premises building relating to those facilities carried out by the day before the date of expiry.

④The provisions of Article 32-3, paragraph (1) of the Supplementary Provisions of the New Act and paragraph (8) of that Article (limited to the portion relating to paragraph (1) of that Article) apply to the asset levy prescribed in Article 701-31, paragraph (1), item (ii) of the New Act to be imposed on, among the businesses carried on at offices or places of business relating to facilities prescribed in Article 32-3, paragraph (1) of the Supplementary Provisions of the New Act, the businesses of corporations for business years after the first business year ending on or after the Effective Date (including the business of a corporation that commences business on or after the Effective Date for its first business year ending on or after the Effective Date) and the businesses of individuals for the year 1987 and subsequent years, and for business office tax on businesses imposed on, among the businesses carried on at offices or places of business relating to facilities prescribed in Article 32-3, paragraph (1) of the Supplementary Provisions of the Former Act, the businesses of corporations up to and including the first business year ending on or after the Effective Date (excluding businesses of corporations that commence business on or after the Effective Date) and the businesses of individuals for 1986 and earlier years, the provisions then in force continue to govern.

①For city planning tax imposed on the houses prescribed in Article 15, paragraph (8) of the Supplementary Provisions of the Former Act that were acquired during the period from January 2, 1981 through January 1, 1985, the provisions then in force continue to govern.

②For city planning tax imposed on the houses prescribed in Article 15, paragraph (16) of the Supplementary Provisions of the Former Act that were acquired during the period from January 2, 1983 through January 1, 1985, the provisions then in force continue to govern.

The provisions of Article 703-4, paragraph (17) of the New Act apply to national health insurance tax for fiscal year 1986 and subsequent fiscal years, and for national health insurance tax for fiscal years up to and including fiscal year 1985, 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.