③The tax base of fixed assets tax or city planning tax for each fiscal year from fiscal year 1994 through fiscal year 1997 imposed on offices and warehouses acquired by specified credit cooperatives, etc. (including credit cooperatives, etc. established by a merger to which specified credit cooperatives, etc. are all or some of the parties and credit cooperatives, etc. established by a merger to which the credit cooperatives, etc. established by that merger are all or some of the parties; the same applies in the following paragraph and paragraph (5)) between January 2, 1993 and January 1, 1997 that are subject to the application of Article 349-3, paragraph (36) of the New Act with respect to fixed assets tax for each fiscal year from fiscal year 1994 through fiscal year 1997 (excluding those subject to the application of the preceding two paragraphs or paragraph (5)) is the amount obtained by multiplying the amount that is to be the tax base pursuant to Article 349-3, paragraph (36) or Article 702, paragraph (1) of the New Act (for those of the offices and warehouses to which Article 16-2, paragraph (10) of the Supplementary Provisions of the Local Tax Act as amended by the Act Partially Amending the Local Tax Act, etc. (Act No. 12 of 1996) applies, the amount that is to be the tax base pursuant to that paragraph) by the rate set forth in the right-hand column of the table in paragraph (1) according to the fiscal year category set forth in the left-hand column of the same table.

④The tax base of fixed assets tax or city planning tax for each fiscal year from fiscal year 1994 through fiscal year 2001 imposed on offices and warehouses acquired by credit cooperatives, etc. other than specified credit cooperatives, etc. between January 2, 1993 and January 1, 2001 that are subject to the application of Article 349-3, paragraph (34) of the Local Tax Act After the 1999 Amendment with respect to fixed assets tax for each fiscal year from fiscal year 1994 through fiscal year 2001 (excluding those subject to the application of paragraph (1) or (2)) is the amount obtained by multiplying the amount that is to be the tax base pursuant to Article 349-3, paragraph (34) or Article 702, paragraph (1) of the Local Tax Act After the 1999 Amendment (for those of the offices and warehouses to which Article 16-2, paragraph (10) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 2000) applies by virtue of its remaining in force pursuant to Article 7, paragraph (17) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 2000), the amount that is to be the tax base pursuant to Article 16-2, paragraph (10) of the Supplementary Provisions of the Local Tax Act as so remaining in force) by the rate set forth in the right-hand column of the table in paragraph (2) according to the fiscal year category set forth in the left-hand column of the same table.

⑤The tax base of fixed assets tax or city planning tax for each fiscal year from fiscal year 1995 through fiscal year 2001 imposed on offices and warehouses that, among the offices and warehouses acquired by specified credit cooperatives, etc. between January 2, 1994 and January 1, 2001, were owned and used by credit cooperatives, etc. other than specified credit cooperatives, etc. on January 1 of the year including the date of that acquisition (or, where the date of that acquisition is January 1, on January 1 of the year preceding the year including the date of that acquisition), and that are subject to the application of Article 349-3, paragraph (34) of the Local Tax Act After the 1999 Amendment with respect to fixed assets tax for each fiscal year from fiscal year 1995 through fiscal year 2001 (excluding those subject to the application of paragraph (1) or (2)) is the amount obtained by multiplying the amount that is to be the tax base pursuant to Article 349-3, paragraph (34) or Article 702, paragraph (1) of the Local Tax Act After the 1999 Amendment (for those of the offices and warehouses to which Article 16-2, paragraph (10) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 2000) applies by virtue of its remaining in force pursuant to Article 7, paragraph (17) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 2000), the amount that is to be the tax base pursuant to Article 16-2, paragraph (10) of the Supplementary Provisions of the Local Tax Act as so remaining in force) by the rate set forth in the right-hand column of the table in paragraph (2) according to the fiscal year category set forth in the left-hand column of the same table.

⑥In the case where the provisions of the preceding paragraphs apply, in Article 15-4 of the Supplementary Provisions of the New Act, "the preceding three Articles" is deemed to be replaced with "the preceding three Articles or Article 9, paragraphs (1) through (5) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act and the Local Government Finance Act (Act No. 15 of 1994)".

①Except as provided in paragraph (3), 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 1994, and with regard to special land holding tax imposed on land for fiscal years up to and including fiscal year 1993, the provisions then in force continue to govern.

②Except as provided in paragraph (4), 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)-14 or item (i)-15 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 as the site of a house or structure prescribed in those provisions that is newly built or extended on or after the Effective Date (limited to land acquired on or after the Effective Date).

④The provisions of Article 31-3, paragraph (2) of the Supplementary Provisions of the New Act apply to special land holding tax to be imposed on the acquisition of land on or after January 1, 1994, and with regard to special land holding tax imposed on the acquisition of land before that date, the provisions then in force continue to govern.

With regard to automobile acquisition tax imposed on the acquisition, before the Effective Date, of motor vehicles prescribed in Article 32, paragraph (4) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.

With 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 of corporations, among the business prescribed in Article 32-3-2, paragraph (4) of the Supplementary Provisions of the Former Act, up to the business year that first ends on or after the day on which the period specified by Cabinet Order referred to in Article 32-3, paragraph (9) of the Supplementary Provisions of the Former Act elapses from the date of the approval prescribed in that paragraph, the provisions then in force continue to govern.

The provisions of the New Act relating to city planning tax apply to city planning tax for fiscal years beginning with fiscal year 1994, and with regard to city planning tax for fiscal years up to and including fiscal year 1993, the provisions then in force continue to govern.

①The provisions of Article 734, paragraph (3) of the New Act apply to corporate Tokyo inhabitant tax for business years ending on or after the Effective Date or for the period under Article 321-8, paragraph (4) of the New Act as applied mutatis mutandis in that paragraph, and with regard to corporate Tokyo inhabitant tax for business years that ended before the Effective Date or for the period under that paragraph, the provisions then in force continue to govern.

②Notwithstanding the provisions of the preceding paragraph, where the deadline for filing the return under Article 321-8, paragraph (1) of the New Act as applied mutatis mutandis in Article 734, paragraph (3) 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 obliged to submit a return relating to 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 pursuant to Article 145, paragraph (1) of that Act) is to submit by the deadline for filing that return pursuant to Article 321-8, paragraph (1) of the New Act as applied mutatis mutandis in Article 734, paragraph (3) of the New Act) falls before the Effective Date, the provisions then in force continue to govern with regard to the Tokyo inhabitant tax that the corporation paid, or should have paid, in relation to that return.

The provisions of Article 34-2 of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax and municipal inhabitant tax relating to transfers by a person liable for the income levy on or after January 1, 1994 that fall under transfers for a superior residential area, etc. prescribed in paragraph (1) of that Article or transfers for a determined site for constructing a superior residential area, etc. prescribed in paragraph (2) of that Article, and with regard to individual prefectural inhabitant tax and municipal inhabitant tax relating to transfers by a person liable for the income levy before that date that fall under transfers for a superior residential area, etc. prescribed in Article 34-2, paragraph (1) of the Supplementary Provisions of the Former Act or transfers for a determined site for constructing a superior residential area, etc. prescribed in paragraph (2) of that Article, the provisions then in force continue to govern.

①The provisions of Article 40, paragraph (2) of the Supplementary Provisions of the New Act apply to corporate prefectural inhabitant tax or corporate municipal inhabitant tax for business years ending on or after the Effective Date or for the period under Article 53, paragraph (4) or Article 321-8, paragraph (4) of the New Act, and with regard to corporate prefectural inhabitant tax or corporate municipal inhabitant tax for business years that ended before the Effective Date or for those periods, the provisions then in force continue to govern.

②The provisions of Article 40, paragraph (3) of the Supplementary Provisions of the New Act apply to corporate enterprise tax for business years ending on or after the Effective Date and corporate enterprise tax on liquidation income due to dissolution or merger on or after the Effective Date, and with regard to corporate enterprise tax for business years that ended before the Effective Date and enterprise tax on liquidation income due to dissolution or merger before the Effective Date, 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 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.