①Except as otherwise specially provided, the provisions of the New Act (excluding the provisions of Article 603-2-2, paragraph (3), Article 607, paragraph (2) and Article 608, paragraph (1), item (iv) of the New Act and Article 31-3-2 of the Supplementary 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 1999 and thereafter, and for special land holding tax imposed on land up to fiscal year 1998, the provisions then in force continue to govern.

②Except as otherwise specially provided, the provisions of the New Act (excluding the provisions of Article 603-2-2, paragraph (3), Article 607, paragraph (2) and Article 608, paragraph (1), item (iv) of the New Act and Article 31-3-2 of the Supplementary 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 (i)-5 of the Former Act remain in force with respect to the land prescribed in that item (limited to land that is acquired on or before March 31, 2001 and used as the site of a building pertaining to the facilities prescribed in that item) or special land holding tax imposed on its acquisition.

④The provisions of Article 586, paragraph (2), item (x) of the Former Act remain in force with respect to the land prescribed in that item (limited to land that is acquired on or before March 31, 2004 and used for the business prescribed in that item (limited to business pertaining to a structural improvement plan that received approval under Article 4, paragraph (1) or (2) of the Small and Medium-Sized Enterprises Modernization Promotion Act (Act No. 64 of 1963) before its repeal by Article 2 of the Supplementary Provisions of the Act on Support for Management Innovation of Small and Medium-Sized Enterprises)) or special land holding tax imposed on its acquisition. In this case, the phrase "Small and Medium-Sized Enterprises Modernization Promotion Act" in that item is deemed to be replaced with "Small and Medium-Sized Enterprises Modernization Promotion Act before its repeal by Article 2 of the Supplementary Provisions of the Act on Support for Management Innovation of Small and Medium-Sized Enterprises (Act No. 18 of 1999)".

⑤The provisions of Article 601, paragraph (1) and Article 603-2-2, paragraph (1) of the New Act concerning special land holding tax imposed on acquisitions of land apply from special land holding tax to be imposed on acquisitions of land that is subject to filing and payment by August 31, 1999 pursuant to the provisions of Article 599, paragraph (1) of the New Act, and for special land holding tax imposed on acquisitions of land for which the deadline for filing and payment is on or before the end of February 1999, the provisions then in force continue to govern.

⑥The provisions of Article 31-2, paragraph (3) of the Supplementary Provisions of the Former Act remain in force with respect to special land holding tax imposed on land prescribed in that paragraph (limited to land that is acquired by March 31, 2001 and used as the site of a factory or laboratory building relating to facilities prescribed in that paragraph) or on its acquisition.

①The provisions of Article 32, paragraphs (3) and (4) and paragraphs (6) through (10) 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.

②The provisions then in force continue to govern automobile acquisition tax imposed on the acquisition, before the Effective Date, of a motor vehicle prescribed in Article 32, paragraphs (7) and (8) of the Supplementary Provisions of the Former Act.

①The provisions of Article 700-4, paragraph (1), item (i) of the New Act apply to light oil delivery tax to be imposed on the consumption of light oil on or after the Effective Date, and the provisions then in force continue to govern light oil delivery tax imposed on the consumption of light oil before the Effective Date.

②The provisions of Article 700-14-2 of the New Act apply to light oil delivery tax to be imposed on the sale of fuel hydrocarbon oil under Article 700-3, paragraph (3) of the New Act, the sale of light oil or fuel hydrocarbon oil under paragraph (4) of that Article, the consumption of hydrocarbon oil under paragraph (5) of that Article, and the consumption or transfer of light oil under the items of Article 700-4, paragraph (1) of the New Act that take place on or after the Effective Date, and to light oil delivery tax to be imposed where, on or after the Effective Date, a special collection agent for light oil delivery tax comes to fall under Article 700-3, paragraph (6) of the New Act.

③The provisions of Article 700-22-5, paragraphs (1) through (4) and Article 700-24, paragraph (1), items (ii) through (iv) of the New Act apply to the taking delivery, handing over, supply, manufacture and import of light oil on or after the Effective Date, and the provisions then in force continue to govern the taking delivery, handing over, supply, manufacture and import of light oil before the Effective Date.

①Except as provided for in paragraph (3), the provisions of the New Act concerning business office tax on business (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 paragraph (3)) 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 1999 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 1999, and on the business of an individual for 1999 that was discontinued before the Effective Date.

②Except as provided for in the following paragraph, the provisions of the New Act concerning business office tax on new construction or expansion (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 and the following 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 and the following 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.

③With regard to business office tax on business to be imposed on the business relating to facilities used for a structural improvement project implemented in accordance with a structural improvement plan approved, before the Effective Date, under Article 4, paragraph (1) or (2) of the Small and Medium Enterprise Modernization Promotion Act prior to repeal under Article 2 of the Supplementary Provisions of the Act on Support for Small and Medium Enterprise Management Innovation, and business office tax on new construction or expansion to be imposed on the new construction or extension of a business premises building, the provisions of Article 701-34, paragraph (3), item (xix) of the Former Act (limited to the part concerning the Small and Medium Enterprise Modernization Promotion Act) remain in force. In this case, "Small and Medium Enterprise Modernization Promotion Act" in that item is deemed to be replaced with "Small and Medium Enterprise Modernization Promotion Act prior to repeal under Article 2 of the Supplementary Provisions of the Act on Support for Small and Medium Enterprise Management Innovation (Act No. 18 of 1999)".

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.