①Except as otherwise specially provided, the provisions of the New Act concerning special land holding tax imposed on land (excluding the provisions of Articles 31-3-2 through 31-4 of the Supplementary Provisions of the New Act) apply to special land holding tax imposed on land for fiscal year 2001 and thereafter, and the provisions then in force continue to govern special land holding tax imposed on land up to fiscal year 2000.

②Except as otherwise specially provided, the provisions of the New Act concerning special land holding tax imposed on the acquisition of land (excluding the provisions of Articles 31-3-2 through 31-4 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 the Effective Date, and the provisions then in force continue to govern special land holding tax imposed on the acquisition of land before the Effective Date.

③The provisions then in force continue to govern special land holding tax imposed on land used for facilities prescribed in Article 586, paragraph (2), item (i) of the Former Act that were newly installed or expanded before the Effective Date, where those facilities are used for the manufacturing business in the area under (c) of that item or the region under (e) of that item.

④The provisions then in force continue to govern special land holding tax imposed on land used for facilities prescribed in Article 586, paragraph (2), item (i)-9 of the Former Act that were newly installed or expanded by November 12, 2001, where those facilities are used for the business prescribed in that item, and special land holding tax imposed on the acquisition of land prescribed in that item made by that day.

⑤With regard to the application of the provisions of Article 31-2-2, paragraph (1) of the Supplementary Provisions of the New Act between the Effective Date and the day preceding the date of enforcement of the Act Partially Amending the Farmers' Pension Fund Act, "paragraph (11)" in that paragraph is deemed to be replaced with "paragraph (10)".

⑥With regard to the application of the provisions of Article 31-2-2, paragraph (1) of the Supplementary Provisions of the New Act between the Effective Date and the day preceding the date of enforcement of the Act Partially Amending the Agricultural Co-operatives Act, etc., "paragraph (27), (28) or (30), or paragraph (31), item (i) or (ii)" in that paragraph is deemed to be replaced with "paragraph (27) or (28)".

⑦The provisions then in force continue to govern special land holding tax imposed on land prescribed in Article 31-3, paragraph (7) of the Supplementary Provisions of the Former Act (limited to land acquired before the Effective Date).

⑧The provisions then in force continue to govern special land holding tax on land relating to a transfer, made before the Effective Date, for planned residential land, etc. prescribed in Article 31-3-2, paragraph (1) of the Supplementary Provisions of the Former Act.

⑨With regard to the application of the provisions of Article 31-3-2, paragraph (1) and Article 31-3-3, paragraph (1) of the Supplementary Provisions of the New Act between the Effective Date and March 31, 2002, "Article 348, paragraph (2), item (i)" in those provisions is deemed to be replaced with "Article 348, paragraph (2), items (i) and (ii)-2".

①The provisions of Article 32, paragraphs (3), (4) and (6) and paragraphs (8) through (11) 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, paragraph (9) of the Supplementary Provisions of the Former Act.

The provisions of Article 32, paragraph (8) of the Supplementary Provisions of the Local Tax Act as amended by the provisions of Article 2 apply to automobile acquisition tax to be imposed on the acquisition of a motor vehicle on or after the date of enforcement of the provisions listed in Article 1, item (xi) of the Supplementary Provisions, and the provisions then in force continue to govern automobile acquisition tax imposed on the acquisition of a motor vehicle before that day.

The provisions of Article 700-4, paragraph (1), item (vi), Article 700-14, paragraph (1), item (vii) and Article 700-22-5, paragraph (2) of the New Act and Article 32-2, paragraph (2) of the Supplementary Provisions of the New Act apply to light oil delivery tax to be imposed on the import of light oil under Article 700-4, paragraph (1), item (vi) of the New Act carried out on or after June 1, 2001 (hereinafter in this Article referred to as the "Application Date"), and the provisions then in force continue to govern light oil delivery tax imposed on the consumption or transfer of light oil under Article 700-4, paragraph (1), item (v) of the Former Act relating to light oil imported before the Application Date.

①Except as otherwise specially provided, 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 paragraphs (4) through (6)) 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 2001 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 2001, and on the business of an individual for 2001 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.

③The provisions then in force continue to govern business office tax on new construction or expansion to be imposed on the new construction or extension of a business premises building relating to an advanced facility, etc. prescribed in Article 32-4, paragraph (11) of the Supplementary Provisions of the Former Act carried out during the period from the date of the approval prescribed in that paragraph until the day on which five years elapse from that date, or on the new construction or extension of a business premises building relating to an entry facility prescribed in that paragraph carried out during the period from the day on which entry into the specified field prescribed in that paragraph begins until the day on which the period specified by Cabinet Order prescribed in that paragraph elapses from that day.

④The 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 of a cooperative, etc. among the business prescribed in Article 32-7, paragraph (7) of the Supplementary Provisions of the Former Act, for business years up to the first business year to end on or after the day on which the period specified by Cabinet Order prescribed in that paragraph elapses.

⑤The provisions then in force continue to govern business office tax on business to be imposed on the business of an individual up to the year 2001, among the business prescribed in Article 32-8, paragraph (2) of the Supplementary Provisions of the Former Act.

⑥The provisions then in force continue to govern business office tax on business to be imposed on the business of a corporation for business years up to the first business year to end on or after April 1, 2001 and on the business of an individual up to the year 2001, among the business prescribed in Article 32-8, paragraph (3) of the Supplementary Provisions of the Former Act.

①Except as otherwise specially provided, the provisions of the New Act concerning city planning tax apply to city planning tax for fiscal year 2001 and thereafter, and the provisions then in force continue to govern city planning tax up to fiscal year 2000.

②The provisions of Article 702, paragraph (2) of the New Act (limited to the part relating to the provisions of Article 349-3, paragraph (36) of the New Act) apply to city planning tax for fiscal year 2002 and thereafter imposed on a house, acquired on or after the Effective Date, to which the provisions of Article 349-3, paragraph (36) of the New Act apply, and the provisions then in force continue to govern city planning tax imposed on a house, acquired before the Effective Date, to which the provisions of Article 349-3, paragraph (36) of the Former Act apply.

③The provisions of Article 702-3 of the New Act apply to city planning tax for fiscal year 2001 and thereafter imposed on land that had been used as the site of a house destroyed or damaged by an earthquake or other disaster that occurred on or after January 2, 2000.

The provisions of Article 37-2 of the Supplementary Provisions of the New Act apply to national health insurance tax for fiscal year 2002 and thereafter, and the provisions then in force continue to govern national health insurance tax up to fiscal year 2001.

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.