①Except as otherwise specially provided, the provisions of the New Act relating to special land holding tax imposed on land apply to special land holding tax imposed on land for fiscal years beginning with fiscal year 1992, and with regard to special land holding tax imposed on land for fiscal years up to and including fiscal year 1991, the provisions then in force continue to govern.

②Except as otherwise specially provided, the provisions of the New Act relating to special land holding tax imposed on the acquisition of land apply to special land holding tax to be imposed on the acquisition of land on or after the Effective Date, and with regard to special land holding tax imposed on the acquisition of land before the Effective Date, the provisions then in force continue to govern.

③The provisions of Article 586, paragraph (2), item (i)-10 of the New Act (limited to the part relating to special land holding tax imposed on land) apply to special land holding tax imposed on land used for equipment prescribed in that item, in the case where such equipment newly constructed or expanded on or after the Effective Date is used for the business prescribed in that item, and on land used as the site of a house or structure prescribed in that item that is newly built or extended on or after the Effective Date; and with regard to special land holding tax imposed on land used for equipment prescribed in Article 586, paragraph (2), item (i) of the Former Act, in the case where such equipment newly constructed or expanded before the Effective Date is used for manufacturing business in a district or area referred to in item (i), (g) of that paragraph, the provisions then in force continue to govern.

④With regard to special land holding tax imposed on land up to fiscal year 1992 relating to land prescribed in Article 586, paragraph (2), item (xiii) of the Former Act, and special land holding tax imposed on the acquisition of land prescribed in that item made on or before February 24, 1993, the provisions then in force continue to govern.

The provisions of Article 32, paragraph (4) 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 with regard to automobile acquisition tax imposed on the acquisition 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 relating to business office tax relating to business (meaning business office tax relating to the business prescribed in Article 701-32, paragraph (1) of the New Act; the same applies hereinafter in this paragraph and paragraph (4)) apply to business office tax relating to business to be imposed on the business of corporations for business years ending on or after the Effective Date and the business of individuals for years beginning with 1992 (excluding the business of individuals abolished before the Effective Date), and with regard to business office tax relating to business imposed on the business of corporations for business years that ended before the Effective Date, the business of individuals for years before 1992, and the business of individuals for 1992 that was abolished before the Effective Date, the provisions then in force continue to govern.

②Except as otherwise specially provided, the provisions of the New Act relating to business office tax relating to new construction or expansion (meaning business office tax relating to new construction or expansion 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 relating to new construction or expansion to be imposed on the new construction or expansion of business premises buildings (meaning business premises buildings 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 with regard to business office tax relating to new construction or expansion imposed on the new construction or expansion of business premises buildings carried out before the Effective Date, the provisions then in force continue to govern.

③With regard to business office tax relating to new construction or expansion to be imposed on the new construction or expansion of business premises buildings relating to the facilities prescribed in Article 32-3, paragraph (3) of the Supplementary Provisions of the Former Act, carried out up to the business conversion completion date prescribed in that paragraph, the provisions then in force continue to govern.

④With regard to the calculation of the business floor area that is to be the tax base of the asset levy, within business office tax relating to business to be imposed on the business prescribed in Article 32-3-2, paragraph (1) of the Supplementary Provisions of the Former Act, for the business of corporations up to the business year that first ends on or after the business conversion completion date prescribed in that paragraph and for the business of individuals up to the year that includes the business conversion completion date prescribed in that paragraph, the provisions then in force continue to govern.

With regard to city planning tax imposed on houses prescribed in Article 15, paragraph (8) of the Supplementary Provisions of the Former Act that were acquired between January 2, 1989 and January 1, 1991, the provisions then in force continue to govern.

①The provisions of Article 703-4, paragraph (17) of the New Act apply to national health insurance tax for fiscal years beginning with fiscal year 1992, and with regard to national health insurance tax for fiscal years up to and including fiscal year 1991, the provisions then in force continue to govern.

②The provisions of Article 35-5 of the Supplementary Provisions of the Former Act remain in force with regard to national health insurance tax for fiscal years up to and including fiscal year 1993.

With regard to individual prefectural inhabitant tax and municipal inhabitant tax up to fiscal year 1993 of a person who has made the election under Article 25-2, paragraph (1) of the Act on Special Measures Concerning Taxation prescribed in Article 33-2, paragraph (1) of the Supplementary Provisions of the Former Act, 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.

The provisions of Article 3, paragraph (10) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act and the Act on Municipal Subsidies and Payments for State-Owned Assets, etc., as amended by the provisions of the preceding Article, apply to fixed assets tax for fiscal years beginning with fiscal year 1992, and with regard to fixed assets tax for fiscal years up to and including fiscal year 1991, the provisions then in force continue to govern.

The provisions of Article 13, paragraph (9) of the Supplementary Provisions of the Act Partially Amending the Agricultural Land Development Corporation Act, as amended by the provisions of the preceding Article, apply to real property acquisition tax to be imposed on the acquisition of agricultural facilities prescribed in that paragraph on or after the Effective Date, and with regard to real property acquisition tax imposed on the acquisition of agricultural facilities prescribed in Article 13, paragraph (9) of the Supplementary Provisions of the Act Partially Amending the Agricultural Land Development Corporation Act prior to amendment by the provisions of the preceding Article before the Effective Date, the provisions then in force continue to govern.