For fiscal year 1995 only, with regard to fixed assets tax imposed on land to which the provisions of Article 18, paragraph (1), Article 19, paragraph (1) or Article 19-4 of the Supplementary Provisions of the New Act apply (limited to land to which Article 17-2, paragraph (3) of the Supplementary Provisions of the New Act applies), the mayor of the municipality may, with regard to the amounts specified in the items of Article 28, paragraph (1) of the Supplementary Provisions of the New Act and the comparable tax base under that paragraph that were registered in the land tax ledgers, etc. pursuant to the provisions of that paragraph, and the amounts specified in the items of paragraph (2) of that Article that were registered in the land tax ledgers, etc. pursuant to the provisions of that paragraph, substitute notification of those amounts to the owner of the land for the inspection of the fixed assets tax ledger under the provisions of Article 415 of the New Act. In this case, with regard to the application of the provisions of Article 417, paragraph (1) and Article 432, paragraph (1) of the New Act, as applied by replacing terms pursuant to the provisions of Article 22, paragraph (1) of the Supplementary Provisions of the New Act, to the comparable tax base under Article 28, paragraph (1) of the Supplementary Provisions of the New Act for that land, in Article 417, paragraph (1) of the New Act as applied by replacing terms pursuant to the provisions of Article 22, paragraph (1) of the Supplementary Provisions of the New Act, the phrase "on or after the date on which the fixed assets tax ledger was made available for inspection pursuant to the provisions of Article 415, paragraph (1), no registration of the price, etc. of fixed assets (including the comparable tax base under Article 28, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this paragraph) has been made, or the price, etc. that was registered" is deemed to be replaced with "on or after the date on which notification of the comparable tax base under Article 28, paragraph (1) of the Supplementary Provisions was given pursuant to the provisions of Article 7 of the Supplementary Provisions of the Act Partially Amending the Local Tax Act (Act No. 40 of 1995), the comparable tax base under that paragraph pertaining to that notification", the phrase "the price or the comparable tax base under that paragraph" is deemed to be replaced with "the comparable tax base under that paragraph", the phrase "the price, etc." is deemed to be replaced with "the comparable tax base under that paragraph", and in Article 432, paragraph (1) of the New Act, the phrase "during the period from the first day of the inspection period under Article 415, paragraph (1) (including the case under Article 419, paragraph (3)) until 10 days after its last day, or Article 417, paragraph (1)" is deemed to be replaced with "the date on which notification of the comparable tax base under Article 28, paragraph (1) of the Supplementary Provisions was received pursuant to the provisions of Article 7 of the Supplementary Provisions of the Act Partially Amending the Local Tax Act (Act No. 40 of 1995), or Article 417, paragraph (1) as applied by replacing terms pursuant to the provisions of Article 7 of the Supplementary Provisions of that Act".

For light motor vehicle tax up to fiscal year 1994 imposed on the light motor vehicles, etc. powered by electricity prescribed in Article 30-2, paragraph (1) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.

①Except as provided for in paragraph (3), the provisions of the New Act concerning special land holding tax imposed on land apply to special land holding tax imposed on land for fiscal year 1995 and thereafter, and for special land holding tax imposed on land up to fiscal year 1994, the provisions then in force continue to govern.

②Except as provided for in the following paragraph, the provisions of the New Act 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 (xi)-2 of the Former Act remain in force with respect to special land holding tax imposed on land, up to fiscal year 1996, pertaining to the land prescribed in that item and special land holding tax imposed on acquisitions of the land prescribed in that item made on or before May 29, 1996.

①The provisions of Article 32, paragraph (3) 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.

②For automobile acquisition tax imposed on acquisitions, before the Effective Date, of the motor vehicles prescribed in Article 32, paragraph (6) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.

①Except as otherwise specially provided, the provisions of the New Act concerning business office tax pertaining to business (meaning the business office tax pertaining to 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 pertaining to business to be imposed on the business of a corporation for business years ending on or after the Effective Date and the business of an individual for calendar year 1995 and thereafter (excluding the business of an individual abolished before the Effective Date), and for business office tax pertaining to business imposed on the business of a corporation for business years that ended before the Effective Date, and on the business of an individual for calendar years before 1995 and the business of an individual for calendar year 1995 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 concerning business office tax pertaining to new construction or expansion (meaning the business office tax pertaining to new construction or expansion prescribed in Article 701-32, paragraph (2) of the New Act; the same applies hereinafter in this paragraph, the following paragraph and paragraph (5)) apply to business office tax pertaining to new construction or expansion to be imposed on new construction or extension of business premises buildings (meaning the business premises buildings prescribed in Article 701-31, paragraph (1), item (vii) of the New Act; the same applies hereinafter in this paragraph, the following paragraph and paragraph (5)) carried out on or after the Effective Date, and for business office tax pertaining to new construction or expansion imposed on new construction or extension of business premises buildings carried out before the Effective Date, the provisions then in force continue to govern.

③For business office tax pertaining to new construction or expansion to be imposed on new construction or extension of business premises buildings pertaining to the facilities prescribed in Article 32-3, paragraph (5) of the Supplementary Provisions of the Former Act that is carried out on or before the day on which the period specified by Cabinet Order prescribed in that paragraph elapses, the provisions then in force continue to govern.

④For the calculation of the floor area of places of business that is to be the tax base of the asset levy, within the business office tax pertaining to business to be imposed on the business of associations, etc. for business years up to the first business year ending on or after the day on which the period specified by Cabinet Order prescribed in Article 32-3-2, paragraph (1) of the Supplementary Provisions of the Former Act elapses, among the business prescribed in Article 32-3-2, paragraph (1) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.

⑤For business office tax pertaining to new construction or expansion to be imposed on new construction or extension of business premises buildings prescribed in Article 32-3-2, paragraph (17) of the Former Act carried out during the period from the Effective Date to May 29, 1996, the provisions of that paragraph remain in force. In this case, the phrase "March 31, 1995" in that paragraph is deemed to be replaced with "May 29, 1996".