①Except as otherwise specially provided, the provisions of the New Act relating to fixed assets tax apply to fixed assets tax for fiscal years beginning with fiscal year 1996, and with regard to fixed assets tax for fiscal years up to and including fiscal year 1995, the provisions then in force continue to govern.

②With regard to fixed assets tax imposed on barriers and other structures prescribed in Article 348, paragraph (2), item (vi)-2 of the Former Act that were installed before January 2, 1996 (limited to those installed by a person who has obtained permission under Article 5, paragraph (1) or Article 6 of the High Pressure Gas Control Act (Act No. 204 of 1951) prescribed in that item or Article 3, paragraph (1) of the Act on the Securing of Safety and the Optimization of Transaction of Liquefied Petroleum Gas (Act No. 149 of 1967)), the provisions then in force continue to govern.

③The provisions of Article 349-3, paragraph (1) of the New Act apply to fixed assets tax for fiscal years beginning with fiscal year 1996 imposed on depreciable assets prescribed in that paragraph that are newly put into use for a substation or power transmission facility on or after January 2, 1995, and with regard to fixed assets tax imposed on depreciable assets prescribed in Article 349-3, paragraph (1) of the Former Act that were newly put into use for a substation or power transmission facility on or before January 1, 1995, the provisions then in force continue to govern.

④The provisions of Article 349-3, paragraph (5) of the New Act apply to fixed assets tax for fiscal years beginning with the fiscal year that includes April 1 of the year following the year that includes the date of enforcement of the Act Partially Amending the Marine Transportation Act (or, where that date is January 1, the year that includes that date) imposed on vessels prescribed in that paragraph, and with regard to fixed assets tax for fiscal years up to and including the fiscal year preceding that fiscal year, the provisions then in force continue to govern.

⑤The provisions of Article 349-3, paragraph (37) of the New Act apply to fixed assets tax for fiscal years beginning with fiscal year 1997 imposed on land prescribed in that paragraph, and with regard to fixed assets tax for fiscal years up to and including fiscal year 1996, the provisions then in force continue to govern.

⑥With regard to fixed assets tax for each fiscal year from fiscal year 1996 through fiscal year 2000 imposed on facilities or equipment prescribed in Article 14 of the Supplementary Provisions of the Former Act that were installed before January 2, 1996, the provisions of that Article remain in force. In this case, in that Article, "fiscal year 1994 and fiscal year 1995" is deemed to be replaced with "each fiscal year from fiscal year 1996 through fiscal year 2000", and in the provisions of items (ii) through (v) of that Article, "Order of the Ministry of Home Affairs" is deemed to be replaced with "Order of the Ministry of Internal Affairs and Communications".

⑦With regard to fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (1) of the Supplementary Provisions of the Former Act that were constructed between April 1, 1985 and March 31, 1995, the provisions then in force continue to govern.

⑧With regard to fixed assets tax imposed on warehouses, etc. prescribed in Article 15, paragraph (3) of the Supplementary Provisions of the Former Act that were newly built or expanded between January 2, 1986 and January 1, 1995, the provisions then in force continue to govern.

⑨With regard to fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (9) of the Supplementary Provisions of the Former Act that were acquired between January 2, 1991 and March 31, 1997, the provisions of that paragraph remain in force. In this case, with regard to the application of that paragraph to houses and depreciable assets prescribed in that paragraph that were acquired between January 2, 1995 and March 31, 1997, in that paragraph, "January 1, 1995" is deemed to be replaced with "March 31, 1997", and "five-sixths of the amount" is deemed to be replaced with "five-sixths of the amount (for depreciable assets 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), which remains in force pursuant to Article 7, paragraph (17) of the Supplementary Provisions of that Act, applies, five-sixths of 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)".

⑩With regard to fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (15) of the Supplementary Provisions of the Former Act that were acquired between January 2, 1991 and January 1, 1995, the provisions then in force continue to govern.

⑪With regard to fixed assets tax imposed on machinery and equipment prescribed in Article 15, paragraph (16) of the Supplementary Provisions of the Former Act that were acquired between January 2, 1987 and January 1, 1995, the provisions then in force continue to govern.

⑫With regard to fixed assets tax imposed on machinery and other equipment prescribed in Article 15, paragraph (22) of the Supplementary Provisions of the Former Act that were newly acquired between April 1, 1991 and March 31, 1995, the provisions then in force continue to govern.

⑬With regard to fixed assets tax imposed on depreciable assets prescribed in Article 15, paragraph (24) of the Supplementary Provisions of the Former Act that were newly acquired between January 2, 1982 and March 31, 1996, the provisions of that paragraph remain in force. In this case, with regard to the application of that paragraph to depreciable assets prescribed in that paragraph that were newly acquired between January 2, 1995 and March 31, 1996, in that paragraph, "January 1, 1995" is deemed to be replaced with "March 31, 1996", "Order of the Ministry of Home Affairs" is deemed to be replaced with "Order of the Ministry of Internal Affairs and Communications", and "two-thirds of the amount" is deemed to be replaced with "two-thirds of the amount (for depreciable assets 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), which remains in force pursuant to Article 7, paragraph (17) of the Supplementary Provisions of that Act, applies, two-thirds of 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)".

⑭With regard to fixed assets tax imposed on machinery and equipment prescribed in Article 15, paragraph (25) of the Supplementary Provisions of the Former Act that were newly acquired between April 1, 1993 and March 31, 1995, the provisions then in force continue to govern.

⑮With regard to fixed assets tax imposed on depreciable assets prescribed in Article 15, paragraph (27) of the Supplementary Provisions of the Former Act that were newly installed between April 1, 1991 and March 31, 1995, the provisions then in force continue to govern.

⑯With regard to fixed assets tax imposed on telecommunications circuit facilities prescribed in Article 15, paragraph (28) of the Supplementary Provisions of the Former Act that were newly installed between April 1, 1993 and March 31, 1996 and used for Type I telecommunications business prescribed in Article 6, paragraph (2) of the Telecommunications Business Act (Act No. 86 of 1984), the provisions then in force continue to govern.

⑰With regard to fixed assets tax imposed on telecommunications facilities prescribed in Article 15, paragraph (29) of the Supplementary Provisions of the Former Act that were newly installed between April 1, 1991 and March 31, 1996, the provisions then in force continue to govern.

⑱With regard to fixed assets tax imposed on equipment or facilities prescribed in Article 15, paragraph (30) of the Supplementary Provisions of the Former Act that were newly installed between June 1, 1991 and March 31, 1996, the provisions of that paragraph remain in force. In this case, with regard to the application of that paragraph to equipment or facilities prescribed in that paragraph that were newly installed between April 1, 1995 and March 31, 1996, in that paragraph, "March 31, 1995" is deemed to be replaced with "March 31, 1996", and "two-thirds of the amount" is deemed to be replaced with "two-thirds of the amount (for equipment or facilities 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), which remains in force pursuant to Article 7, paragraph (17) of the Supplementary Provisions of that Act, applies, two-thirds of 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)".

⑲With regard to fixed assets tax imposed on machinery and other equipment prescribed in Article 15, paragraph (32) of the Supplementary Provisions of the Former Act that were newly acquired between April 1, 1993 and March 31, 1995, the provisions then in force continue to govern.

⑳With regard to fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (34) of the Supplementary Provisions of the Former Act that were newly acquired between April 1, 1993 and March 31, 1996 and directly used for the air transport service prescribed in Article 2, paragraph (16) of the Civil Aeronautics Act (Act No. 231 of 1952), the provisions then in force continue to govern.

（二十一）With regard to fixed assets tax imposed on machinery and other equipment prescribed in Article 15, paragraph (35) of the Supplementary Provisions of the Former Act that were newly acquired between April 1, 1993 and March 31, 1997, the provisions of that paragraph remain in force. In this case, with regard to the application of that paragraph to machinery and other equipment prescribed in that paragraph that were newly acquired between April 1, 1995 and March 31, 1997, in that paragraph, "Order of the Ministry of Home Affairs" is deemed to be replaced with "Order of the Ministry of Internal Affairs and Communications", "March 31, 1995" is deemed to be replaced with "March 31, 1997", and "two-thirds of the amount" is deemed to be replaced with "two-thirds of the amount (for machinery and other equipment 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), which remains in force pursuant to Article 7, paragraph (17) of the Supplementary Provisions of that Act, applies, two-thirds of 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)".

For fixed assets tax for fiscal year 1996 only, with regard to fixed assets tax imposed on land to which Article 18, paragraph (1), Article 19, paragraph (1) or Article 19-4 of the Supplementary Provisions of the New Act applies, the mayor of the municipality may, with respect to the amounts determined in each item of Article 28, paragraph (1) of the Supplementary Provisions of the New Act and the comparison-based tax base amount under that paragraph, which have been registered in the land tax ledger, etc. pursuant to the provisions of that paragraph, and the amounts determined in each item of Article 28, paragraph (2) of the Supplementary Provisions of the New Act registered in the land tax ledger, 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 Article 415 of the New Act. In this case, with regard to the application of the provisions of Article 417, paragraph (1) of the New Act as applied with terms replaced pursuant to Article 22, paragraph (1) of the Supplementary Provisions of the New Act and the provisions of Article 432, paragraph (1) of the New Act, concerning the comparison-based tax base amount 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 with terms replaced pursuant to Article 22, paragraph (1) of the Supplementary Provisions of the New Act, "that, on or after the day on which the fixed assets tax ledger was made available for inspection pursuant to the provisions of Article 415, paragraph (1), the price, etc. of the fixed asset (including the comparison-based tax base amount under Article 28, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this paragraph) has not been registered, or the registered price, etc." is deemed to be replaced with "on or after the day on which notification of the comparison-based tax base amount under Article 28, paragraph (1) of the Supplementary Provisions was given pursuant to Article 7 of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 12 of 1996), the comparison-based tax base amount under that paragraph pertaining to that notification", "price or the comparison-based tax base amount under that paragraph" is deemed to be replaced with "the comparison-based tax base amount under that paragraph", and "the price, etc." is deemed to be replaced with "the comparison-based tax base amount under that paragraph", and in Article 432, paragraph (1) of the New Act, "during the period from the first day of the inspection period under Article 415, paragraph (1) (including the case under Article 419, paragraph (3)) to 10 days after the last day thereof, or Article 417, paragraph (1)" is deemed to be replaced with "the day on which notification of the comparison-based tax base amount under Article 28, paragraph (1) of the Supplementary Provisions was received pursuant to Article 7 of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 12 of 1996), or Article 417, paragraph (1) as applied with terms replaced pursuant to Article 7 of the Supplementary Provisions of that Act".