The provisions of Article 32, paragraph (4) and paragraphs (6) through (9) of the Supplementary Provisions of the New Act apply to automobile acquisition tax to be imposed on the acquisition of a motor vehicle on or after the Effective Date, and the provisions then in force continue to govern automobile acquisition tax imposed on the acquisition of a motor vehicle before the Effective Date.

①The provisions of Articles 700-20-2 and 700-20-3 of the New Act apply to the taking of delivery of tax-exempt light oil on or after October 1, 1998 by means of a tax exemption certificate issued by a prefectural governor on or after April 1, 1998 upon presentation of the tax-exempt light oil user certificate prescribed in Article 700-15, paragraph (2) of the New Act, and to the use of that tax-exempt light oil.

②Where, at the time of the enforcement of this Act, there is a person to whom a prefectural governor has issued a document specified by Cabinet Order as equivalent to the tax-exempt light oil user certificate prescribed in Article 700-15, paragraph (2) of the New Act (hereinafter in this paragraph and the following paragraph referred to as a "document equivalent to a tax-exempt light oil user certificate"), for the purpose of applying the New Act and the preceding paragraph, that document equivalent to a tax-exempt light oil user certificate is deemed to be a tax-exempt light oil user certificate issued by that prefectural governor pursuant to Article 700-15, paragraph (2) of the New Act, and that person is deemed to be a person to whom a tax-exempt light oil user certificate was issued by that prefectural governor pursuant to that paragraph.

③In addition to what is provided for in the preceding paragraph, the validity period, as the tax-exempt light oil user certificate prescribed in Article 700-15, paragraph (2) of the New Act, of a document equivalent to a tax-exempt light oil user certificate that is deemed by the preceding paragraph to be a tax-exempt light oil user certificate prescribed in Article 700-15, paragraph (2) of the New Act, and other matters necessary concerning documents equivalent to a tax-exempt light oil user certificate, are specified by Cabinet Order.

①Except as provided for in Article 17, paragraph (2) of the Supplementary Provisions, the provisions of the New Act concerning business office tax on business (excluding the provisions of Articles 701-37 through 701-39 of the New Act) (meaning business office tax on business prescribed in Article 701-32, paragraph (1) of the New Act; the same applies hereinafter in this paragraph and Article 17, paragraph (2) of the Supplementary Provisions) apply to business office tax on business to be imposed on the business of a corporation for business years ending on or after the Effective Date and on the business of an individual for the year 1998 and thereafter (excluding the business of an individual discontinued before the Effective Date), and the provisions then in force continue to govern business office tax on business imposed on the business of a corporation for business years ending before the Effective Date, on the business of an individual for years before 1998, and on the business of an individual for 1998 that was discontinued before the Effective Date.

②The provisions of the New Act concerning business office tax on new construction or expansion (excluding the provisions of Articles 701-37 through 701-39 of the New Act) (meaning business office tax on new construction or expansion prescribed in Article 701-32, paragraph (2) of the New Act; the same applies hereinafter in this paragraph) apply to business office tax on new construction or expansion to be imposed on the new construction or extension of a business premises building (meaning a business premises building prescribed in Article 701-31, paragraph (1), item (vii) of the New Act; the same applies hereinafter in this paragraph) carried out on or after the Effective Date, and the provisions then in force continue to govern business office tax on new construction or expansion imposed on the new construction or extension of a business premises building carried out before the Effective Date.

①The 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 year 1999 and thereafter imposed on houses prescribed in Article 349, paragraph (37) of the New Act that were acquired on or after January 2, 1998.

②The provisions then in force continue to govern city planning tax imposed on fixed assets used for the business prescribed in Article 3, paragraph (1), item (ii) of the Act on Dissolution of the Foreign Trade Pier Public Corporation and Succession to Its Business prescribed in Article 15, paragraph (19) of the Supplementary Provisions of the Former Act that were acquired between April 1, 1991 and March 31, 1998 by a designated corporation prescribed in that paragraph, and on fixed assets used for specified-use port facilities prescribed in Article 55-7, paragraph (2) of the Port and Harbour Act prescribed in Article 15, paragraph (19) of the Supplementary Provisions of the Former Act that were acquired between April 1, 1993 and March 31, 1998 by a corporation equivalent to a designated corporation prescribed in that paragraph.

The provisions then in force continue to govern national health insurance tax up to fiscal year 1998.

①With regard to the application of the provisions of Article 750, paragraphs (1) and (2), and paragraph (5), item (iii) of the New Act (including as applied mutatis mutandis pursuant to Article 754 of the New Act) during the period until the day on which one year elapses from the date of enforcement of the provisions listed in Article 1, item (i) of the Supplementary Provisions, "three months before" in Article 750, paragraphs (1) and (2) of the New Act is deemed to be replaced with "five months before", "six months" is deemed to be replaced with "eight months", and "three months" in paragraph (5), item (iii) of that Article is deemed to be replaced with "five months".

②The provisions of Article 755 of the New Act apply to the exchange of transaction information (meaning transaction information prescribed in Article 755 of the New Act) made on or after the date of enforcement of the provisions listed in Article 1, item (i) of the Supplementary Provisions.

The provisions then in force continue to govern individual prefectural inhabitant tax and municipal inhabitant tax relating to a transfer, etc. of land held for an extremely short period prescribed in Article 28-5, paragraph (1) of the Act on Special Measures Concerning Taxation as it stood prior to amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 23 of 1998) that was carried out by a person liable for the income levy before January 1, 1998.

①The provisions then in force continue to govern fixed assets tax imposed on a house prescribed in Article 38, paragraph (2) 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, 1998 and is used for a facility listed in Article 2, paragraph (1), item (iii) or item (vii), (a) of the Act on Temporary Measures for Promoting the Development of Specified Facilities by Utilizing the Abilities of Private Business Operators (Act No. 77 of 1986).

②The provisions then in force continue to govern the calculation of the floor area of the place of business that is to be the tax base of the asset levy among the business office tax on 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 Development of Specified Facilities by Utilizing the Abilities of Private Business Operators relating to a facility, for business years up to the first business year to end on or after the day on which five years elapse from the day on which the office or place of business (meaning an office or place of business prescribed in Article 701-31, paragraph (1), item (v) of the New Act) relating to that facility was newly established, among the business prescribed in Article 38, paragraph (8) of the Supplementary Provisions of the Former Act that relates to a facility listed in Article 2, paragraph (1), item (iii), (a) or item (vii), (a) or (c) of the Act on Temporary Measures for Promoting the Development of Specified Facilities by Utilizing the Abilities of Private Business Operators.

With regard to the application of penal provisions to acts committed before the enforcement of this Act (or, for the provisions listed in the items of Article 1 of the Supplementary Provisions, before the enforcement of those provisions) and to acts committed after the enforcement of this Act in relation to local taxes for which the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions and local taxes pertaining to the provisions of the Former Act that 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 then in force continue to govern special land holding tax imposed on land up to fiscal year 1997 relating to the land prescribed in Article 7, paragraphs (4) through (6) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located as it stood prior to amendment by the provisions of the preceding Article.