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 1996, and with regard to special land holding tax imposed on land for fiscal years up to and including fiscal year 1995, the provisions then in force continue to govern.

②Except as provided in paragraph (5), 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)-18 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 that is newly constructed or expanded on or after the Effective Date, 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.

④The provisions of Article 586, paragraph (2), item (i)-19 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 that is newly constructed or expanded on or after the Effective Date, 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.

⑤The 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, 1996, 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.

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 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, paragraphs (3) and (6), and Article 13, paragraph (2) of the Supplementary Provisions) 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 1996 (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 1996, and the business of individuals for 1996 that was abolished before the Effective Date, the provisions then in force continue to govern.

②Except as provided in paragraph (4), 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 paragraph (4)) apply to business office tax relating to new construction or expansion to be imposed on the new construction or expansion of business premises buildings 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 business imposed on the business of corporations (excluding the business of corporations that start business on or after the Effective Date) up to the business year that first ends on or after the Effective Date, and on the business of individuals for years up to and including 1996 (excluding the business of individuals that start business on or after the Effective Date), among the business relating to the facilities listed in Article 701-34, paragraph (4), item (i) of the Former Act, the provisions then in force continue to govern.

④The provisions of Article 32-3, paragraph (11) of the Supplementary Provisions of the Former Act remain in force with 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 that paragraph. In this case, in Article 32-3, paragraph (11) of the Supplementary Provisions of the Former Act, "Act on Promotion of Accumulation of Specified Businesses Contributing to the Advancement of Regional Industries" is deemed to be replaced with "Act on Promotion of Accumulation of Specified Businesses Contributing to the Advancement of Regional Industries prior to abolition pursuant to Article 9 of the Supplementary Provisions of the Act on Promotion of New Business Creation (Act No. 152 of 1998)", and "seven years" is deemed to be replaced with "11 years".

⑤In the case where the provisions of the preceding paragraph apply, with regard to the application of Article 32-5 of the Supplementary Provisions of the Local Tax Act as amended by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 27 of 1998), in the table of Article 32-5 of the Supplementary Provisions of the Local Tax Act, "or the provisions of Article 32-4 of the Supplementary Provisions" is deemed to be replaced with "or the provisions of Article 32-4 of the Supplementary Provisions, or the provisions of Article 32-3, paragraph (11) 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. 12 of 1996), as applied with the replacement of terms as remaining in force pursuant to Article 10, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 12 of 1996)", and "or Article 32-4 of the Supplementary Provisions" is deemed to be replaced with "or the provisions of Article 32-4 of the Supplementary Provisions, or Article 32-3, paragraph (11) 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. 12 of 1996), as applied with the replacement of terms as remaining in force pursuant to Article 10, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 12 of 1996)".

⑥With 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 up to the business year that first ends on or after the final day of the entry implementation period prescribed in Article 32-3-2, paragraph (7) of the Supplementary Provisions of the Former Act, and on the business of individuals up to the year that includes the final day of the entry implementation period prescribed in that paragraph, among the business prescribed in that paragraph, the provisions then in force continue to govern.

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

②The provisions of Article 702, paragraph (2) of the New Act (limited to the part relating to the provisions of Article 349-3, paragraph (37) of the New Act) apply to city planning tax for fiscal years beginning with fiscal year 1997, and with regard to city planning tax for fiscal years up to and including fiscal year 1996, the provisions then in force continue to govern.

③With regard to city planning 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.

④With regard to city planning tax imposed on houses 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 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".

⑤With regard to city planning tax imposed on houses 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, the provisions then in force continue to govern.

①The provisions of Article 34 of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax and municipal inhabitant tax relating to transfers of land, etc. or buildings, etc. prescribed in Article 31, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 17 of 1996), made by a person liable for the income levy on or after January 1, 1996, and with regard to individual prefectural inhabitant tax and municipal inhabitant tax relating to transfers of land, etc. or buildings, etc. prescribed in Article 31, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 17 of 1996), made by a person liable for the income levy before that date, the provisions then in force continue to govern.

②The 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, 1997 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.

①With regard to fixed assets tax imposed on land that is the site of a house prescribed in Article 38, paragraph (5) of the Supplementary Provisions of the Former Act that was acquired or constructed and put to use for business between May 30, 1986 and March 31, 1996 (limited to land acquired within that period by a certified business operator prescribed in that paragraph), the provisions then in force continue to govern.

②With 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 conducted by a certified business operator prescribed in Article 6 of the Act on Temporary Measures for Promoting the Improvement of Specified Facilities by Utilizing the Capabilities of Private Businesses, relating to the facilities, up to the business year that first ends on or after the date on which five years elapse from the date on which the office or place of business relating to the facilities (meaning the office or place of business prescribed in Article 701-31, paragraph (1), item (v) of the New Act) was newly established, among the business prescribed in Article 38, paragraph (12) of the Supplementary Provisions of the Former Act that relates to the facilities listed in Article 2, paragraph (1), item (iv), (b), item (v), (c) and (d), item (vi), (d) and (e), and item (ix) of the Act on Temporary Measures for Promoting the Improvement of Specified Facilities by Utilizing the Capabilities of Private Businesses (Act No. 77 of 1986), the provisions then in force continue to govern.

With regard to fixed assets tax up to fiscal year 1995 imposed on aircraft prescribed in Article 7, paragraph (13) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act prior to amendment by the provisions of Article 2 that entered service between January 2, 1965 and January 1, 1974, 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.

The provisions of Article 9, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. as amended by the provisions of the preceding Article apply to fixed assets tax or city planning tax for fiscal year 1996, and with regard to fixed assets tax or city planning tax for fiscal years 1994 and 1995, the provisions then in force continue to govern.

The provisions of Article 7, paragraph (7) and Article 9, paragraphs (3) through (5) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act and the Local Government Finance Act as amended by the provisions of the preceding Article apply to fixed assets tax for fiscal year 1996 and thereafter, and for fixed assets tax up to fiscal year 1995, the provisions then in force continue to govern.