①Except as otherwise provided, the portion of the provisions of the New Act (excluding the provisions of Article 602 of the New Act) concerning special land holding tax imposed on land applies to special land holding tax imposed on land for fiscal years from fiscal year 2004 onward, and the provisions then in force continue to govern special land holding tax imposed on land for fiscal years up to and including fiscal year 2003.

②Except as otherwise provided, the portion of the provisions of the New Act (excluding the provisions of Article 602 of the New Act) concerning special land holding tax imposed on the acquisition of land applies 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 of Article 586, paragraph (2), items (i)-25 and (i)-26 of the New Act (limited to the part concerning special land holding tax imposed on land) apply to special land holding tax imposed on land for fiscal years from fiscal year 2005 onward, and the provisions then in force continue to govern special land holding tax imposed on land for fiscal years up to and including fiscal year 2004.

④The provisions of Article 586, paragraph (2), item (xii) of the New Act (limited to the part concerning special land holding tax imposed on land) apply to special land holding tax imposed on land for fiscal years from fiscal year 2005 onward, and the provisions then in force continue to govern special land holding tax imposed on land for fiscal years up to and including fiscal year 2004.

⑤The provisions of Article 586, paragraph (2), items (xxi)-2 and (xxvii)-6 of the New Act (limited to the part concerning special land holding tax imposed on land) apply to special land holding tax imposed on land for fiscal years from fiscal year 2005 onward, and the provisions then in force continue to govern special land holding tax imposed on land for fiscal years up to and including fiscal year 2004.

⑥The provisions of Article 586, paragraph (2), item (xxiii) of the New Act (limited to the part concerning special land holding tax imposed on land) apply to special land holding tax imposed on land for fiscal years from fiscal year 2005 onward, and the provisions then in force continue to govern special land holding tax imposed on land for fiscal years up to and including fiscal year 2004.

⑦An owner of land, etc. (meaning an owner of land, etc. prescribed in Article 585, paragraph (1) of the Former Act) who has received the finding of the mayor of the municipality prescribed in Article 602, paragraph (1) of the Former Act with regard to the transfer of land set forth in Article 602, paragraph (1), item (i), (c) of the Former Act is deemed to have received the finding of the mayor of the municipality prescribed in Article 602, paragraph (1) of the New Act with regard to the transfer of land set forth in Article 602, paragraph (1), item (i), (c) of the New Act.

①The provisions of Article 669, paragraph (1) of the New Act apply to the establishment or modification, prescribed in that paragraph, of municipal non-statutory ordinary tax pertaining to a request for consultation made under the provisions of that Article on or after the Effective Date, and the provisions then in force continue to govern the establishment or modification, prescribed in Article 669 of the Former Act, of municipal non-statutory ordinary tax pertaining to a request for consultation that is actually being made under the provisions of that Article at the time of enforcement of this Act.

②The provisions of Article 669, paragraph (2) of the New Act apply to the enactment of a Municipal Ordinance establishing or modifying municipal non-statutory ordinary tax for which the assembly passes a resolution on or after the Effective Date, and the provisions then in force continue to govern the enactment of a Municipal Ordinance establishing or modifying municipal non-statutory ordinary tax for which the assembly passed a resolution before the Effective Date.

①The provisions of Article 32, paragraphs (1), (4) and (6) through (13) 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 (5) and (10) of the Supplementary Provisions of the Former Act.

①The provisions of Article 700-4-2 of the New Act apply to light oil delivery tax imposed on the sale, consumption or transfer of light oil manufactured on or after June 1, 2004.

②An approval of manufacture under the provisions of Article 700-22-2, paragraph (1), item (i) or (ii) of the New Act may be given, in accordance with the rules of those items, even before June 1, 2004.

③An approval of mixing given under the provisions of Article 700-22-2, paragraph (1), item (i) or (ii) of the Former Act before June 1, 2004 is deemed to be an approval of manufacture given under the provisions of Article 700-22-2, paragraph (1), item (i) or (ii) of the New Act.

The portion of the provisions of the New Act concerning hunting tax applies to hunting tax to be imposed on a person who receives hunter registration on or after the Effective Date.

The provisions then in force continue to govern hunting entry tax imposed on a person who received hunter registration before the Effective Date.

①Except as otherwise provided, the portion of the provisions of the New Act concerning business office tax applies to business office tax to be imposed on the business of corporations for business years ending on or after the Effective Date and on the business of individuals for years from 2004 onward (excluding the business of individuals discontinued before the Effective Date), and the provisions then in force continue to govern business office tax imposed on the business of corporations for business years ending before the Effective Date and on the business of individuals for years before 2004 and the business of individuals for 2004 that was discontinued before the Effective Date.

②The provisions then in force continue to govern business office tax imposed on business relating to facilities installed with a loan of funds prescribed in Article 701-34, paragraph (3), item (xx) of the Former Act.

③With regard to business office tax to be imposed on the business of corporations up to the first business year ending on or after April 1, 2004 and on the business of individuals up to 2004, among the business relating to facilities that were transferred as prescribed in Article 701-34, paragraph (3), item (xx) of the Former Act, the provisions then in force continue to govern.

④The provisions of Article 32-7, paragraph (10) of the Supplementary Provisions of the Former Act remain in force with regard to business office tax to be imposed on the business of corporations up to the first business year ending on or after April 1, 2004 and on the business of individuals up to 2004. In this case, in that paragraph, the phrase "from the Environment Corporation" is deemed to be replaced with "from the Environment Corporation prior to its dissolution under the provisions of Article 4, paragraph (1) of the Supplementary Provisions of the Act on the Environmental Restoration and Conservation Agency, Independent Administrative Agency (Act No. 43 of 2003)", and the phrase "Environment Corporation Act" is deemed to be replaced with "Environment Corporation Act (Act No. 95 of 1965) before its abolition under the provisions of Article 20 of the Supplementary Provisions of that Act".

⑤With regard to the calculation of the floor area of the place of business that is to be the tax base for the asset levy, of the business office tax 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 through the Utilization of the Abilities of Private Business Operators (Act No. 77 of 1986) in connection with a specified facility, up to the first business year ending on or after the day on which five years have elapsed from the day on which the office or place of business relating to the specified facility prescribed in Article 32-7, paragraph (11) of the Supplementary Provisions of the Former Act (meaning the office or place of business prescribed in Article 701-31, paragraph (1), item (v) of the New Act and limited to one newly established during the period from April 1, 2002 to March 31, 2004) was newly established, among the business prescribed in that paragraph, the provisions then in force continue to govern.

⑥With regard to the application of the provisions of Article 32-8, paragraph (2) of the Supplementary Provisions of the Former Act to business office tax to be imposed on the business of corporations for business years ending during the period from the Effective Date to the day preceding the date of enforcement of the Act Partially Amending the Act on Temporary Measures for Improving the Management of Specified Agricultural Product Processing Industries (Act No. 93 of 2004), among the business prescribed in that paragraph, in that paragraph, the phrase "March 31, 2004" is deemed to be replaced with "June 30, 2004", and the phrase "one-half" is deemed to be replaced with "one-third".

①Except as otherwise provided, the portion of the provisions of the New Act concerning city planning tax applies to city planning tax for fiscal years from fiscal year 2004 onward, and the provisions then in force continue to govern city planning tax for fiscal years up to and including fiscal year 2003.

②The provisions then in force continue to govern city planning tax for fiscal years up to and including fiscal year 2003 imposed on land or houses to which the provisions of Article 349-3, paragraph (16) of the Former Act apply.

③The provisions then in force continue to govern city planning tax imposed on warehouses, etc. prescribed in Article 15, paragraph (3) of the Supplementary Provisions of the Former Act that were newly established or expanded during the period from April 1, 2002 to March 31, 2004.

④The provisions then in force continue to govern city planning tax imposed on land and houses prescribed in Article 15, paragraph (20) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 1996 to March 31, 2004.

The provisions of Article 36 of the Supplementary Provisions of the New Act apply to national health insurance tax for fiscal years from fiscal year 2005 onward, and the provisions then in force continue to govern national health insurance tax for fiscal years up to and including fiscal year 2004.

①The provisions of Article 731, paragraph (2) of the New Act apply to the establishment or modification, prescribed in that paragraph, of non-statutory earmarked tax pertaining to a request for consultation made under the provisions of that Article on or after the Effective Date, and the provisions then in force continue to govern the establishment or modification, prescribed in Article 731, paragraph (2) of the Former Act, of non-statutory earmarked tax pertaining to a request for consultation that is actually being made under the provisions of that paragraph at the time of enforcement.

②The provisions of Article 731, paragraph (3) of the New Act apply to the enactment of a Prefectural or Municipal Ordinance establishing or modifying non-statutory earmarked tax for which the assembly passes a resolution on or after the Effective Date, and the provisions then in force continue to govern the enactment of a Prefectural or Municipal Ordinance establishing or modifying non-statutory earmarked tax for which the assembly passed a resolution before the Effective Date.

The provisions of Article 39-2, paragraph (4) of the Supplementary Provisions of the New Act apply to corporate enterprise tax for business years ending on or after the Effective Date and enterprise tax on liquidation income arising from a dissolution on or after the Effective Date, and the provisions then in force continue to govern corporate enterprise tax for business years ending before the Effective Date and enterprise tax on liquidation income arising from a dissolution before the Effective Date.

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 of Article 8, 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 for fiscal years from fiscal year 2005 onward, and the provisions then in force continue to govern fixed assets tax for fiscal years up to and including fiscal year 2004.