①The provisions of the New Act relating to special local consumption tax apply to special local consumption tax to be imposed on amusement, eating and drinking, and lodging, and other acts of use (meaning other acts of use prescribed in Article 113, paragraph (1) of the New Act) on or after the Effective Date.

②With respect to consumption tax on meals, drinks, etc. imposed on amusement, eating and drinking, and lodging, and other acts of use (meaning other acts of use prescribed in Article 113, paragraph (1) of the Former Act) before the Effective Date, the provisions then in force continue to govern.

③An application for registration made under the provisions of Article 120, paragraph (1) of the Former Act, before the Effective Date, by a special collection agent of consumption tax on meals, drinks, etc. is deemed to be an application for registration under the provisions of Article 120, paragraph (1) of the New Act with respect to the place concerned.

④A person who, at the time of enforcement of this Act, is actually in receipt of an identification card for a special collection agent of consumption tax on meals, drinks, etc. pursuant to the provisions of Article 120, paragraph (2) of the Former Act is deemed to be a person who has received an identification card with respect to the place concerned pursuant to the provisions of Article 120, paragraph (2) of the New Act.

⑤An identification card for a special collection agent of consumption tax on meals, drinks, etc. that, at the time of enforcement of this Act, has actually been issued pursuant to the provisions of Article 120, paragraph (2) of the Former Act is deemed, as provided by Prefectural Ordinance, until a new identification card is issued as an identification card for a special collection agent of special local consumption tax pursuant to the provisions of Article 120, paragraph (2) of the New Act, to be an identification card issued with respect to the place concerned pursuant to the provisions of that paragraph.

⑥The prefectural governor is to, as provided by Prefectural Ordinance, have a special collection agent of consumption tax on meals, drinks, etc. return the identification card under Article 120, paragraph (2) of the Former Act, and the form issued by the prefecture under the provisions of the main clause of Article 129, paragraph (4) of the Former Act, that were issued to or held by it on the day preceding the Effective Date.

⑦The provisions of Article 129, paragraphs (1), (2) and (7) of the Former Act remain in force with respect to the retention of copies of receipts under paragraph (1) or (2) of that Article, or copies of documents to become receipts, prepared before the Effective Date.

①Except as otherwise specially provided, the provisions of the New Act relating to individual municipal inhabitant tax apply to individual municipal inhabitant tax for fiscal year 1989 and subsequent fiscal years, and with respect to individual municipal inhabitant tax up to that for fiscal year 1988, the provisions then in force continue to govern.

②The provisions of Article 328-3 and Appended Table 2 of the New Act apply to the income levy on severance pay or other such compensation (meaning the severance pay or other such compensation prescribed in Article 328 of the New Act; the same applies hereinafter in this paragraph) to be paid on or after January 1, 1989, and with respect to the income levy on severance pay or other such compensation to be paid before that date, the provisions then in force continue to govern.

③The provisions of Article 292, paragraph (1), items (vii) and (viii), Article 313, paragraph (4), item (i) and Article 314-2 of the New Act apply to individual municipal inhabitant tax for fiscal year 1990 and subsequent fiscal years, and with respect to individual municipal inhabitant tax up to that for fiscal year 1989, the provisions then in force continue to govern.

④The provisions of Article 35-2 of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax relating to the transfer, made by a person liable for the income levy of municipal inhabitant tax on or after April 1, 1989, of shares, etc. prescribed in Article 37-10, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended.

⑤The provisions of Article 314 of the Former Act remain in force with respect to individual municipal inhabitant tax up to that for fiscal year 1989.

①The provisions of the New Act relating to municipal tobacco tax apply to municipal tobacco tax to be imposed on manufactured tobacco relating to the sale prescribed in Article 465, paragraph (1) of the New Act, or the sale or consumption, etc. prescribed in paragraph (2) of that Article (referred to as "sale, etc." in paragraph (3)), that takes place on or after the Effective Date.

②With respect to municipal tobacco consumption tax imposed on manufactured tobacco relating to the sale, etc. prescribed in Article 467, paragraph (1) of the Former Act that took place before the Effective Date, the provisions then in force continue to govern.

③Where a wholesale seller, etc. (meaning the wholesale seller, etc. prescribed in Article 465, paragraph (1) of the New Act; the same applies in the following paragraph) makes, on or after the Effective Date, a sale, etc. of manufactured tobacco on which municipal tobacco consumption tax has already been imposed before the Effective Date, the provisions of Article 469 of the New Act are applied by deeming "tobacco tax" in Article 469, paragraph (1), item (iv) of the New Act to be "tobacco consumption tax".

④Where a wholesale seller, etc. receives a return of manufactured tobacco that it sold to a tobacco retailer before the Effective Date and, on or after the Effective Date, receives a deduction under the provisions of Article 477, paragraph (1) of the New Act for that manufactured tobacco, the provisions of that Article are applied by deeming "tobacco tax amount (the tobacco tax amount" in that paragraph to be "tobacco consumption tax amount (the tobacco consumption tax amount", and "tobacco tax amount" in paragraphs (3) and (4) of that Article to be "tobacco consumption tax amount".

①With respect to electricity tax or gas tax imposed on electricity or gas used before the Effective Date (for electricity or gas supplied under a contract promising continuous supply, that for which the charges were collected, or should have been collected, before the Effective Date), the provisions then in force continue to govern.

②For electricity or gas supplied under a contract promising continuous supply from before the Effective Date, for which the charges were collected, or should have been collected, during the period until the day on which one month elapses from the Effective Date, the provisions of the preceding paragraph are applied by deeming that the charges were collected, or should have been collected, before the Effective Date.

With respect to timber delivery tax imposed on the delivery of logs carried out before the Effective Date, the provisions then in force continue to govern.

The provisions of Article 36-2 of the Supplementary Provisions of the New Act apply to national health insurance tax for fiscal year 1990 and subsequent fiscal years, and with respect to national health insurance tax up to that for fiscal year 1989, 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.

With respect to how local tax is imposed on gains from the transfer of shares, etc., a review is to be conducted, taking into account the structure of taxation under income tax, together with the review of how local tax is imposed on interest income under the provisions of Article 10 of the Supplementary Provisions of the Act Partially Amending the Local Tax Act (Act No. 94 of 1987).