①Except as provided in the following paragraph, the provisions of the New Act concerning automobile acquisition tax 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.

②The provisions of Article 32, paragraph (11) of the Supplementary Provisions of the New Act apply to automobile acquisition tax to be imposed on acquisitions of motor vehicles on or after October 1, 2005, and, for automobile acquisition tax imposed on acquisitions of motor vehicles prescribed in Article 32, paragraph (11) of the Supplementary Provisions of the Former Act that were made before that date, the provisions then in force continue to govern.

①Except as otherwise specially provided, the provisions of the New Act concerning business office tax apply to business office tax 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 years 2005 and thereafter (excluding the business of an individual abolished before the Effective Date), and, for business office tax imposed on the business of a corporation for business years that ended before the Effective Date, the business of an individual for years before 2005, and the business of an individual for 2005 that was abolished before the Effective Date, the provisions then in force continue to govern.

②The provisions of Article 701-31, paragraph (1), item (v) and paragraph (2) of the New Act apply to business office tax to be imposed on the business of a corporation for business years beginning on or after April 1, 2006 and on the business of an individual for the years 2006 and thereafter that begins on or after that date, and, for business office tax to be imposed on the business of a corporation for business years that began before that date and on the business of an individual for 2006 that began before that date, the provisions then in force continue to govern.

③Notwithstanding the preceding paragraph, in the application of the provisions of Article 701-31, paragraph (1), item (v) and paragraph (2) of the New Act to the business of a corporation for business years beginning during the period from April 1, 2006 to March 31, 2007, the business of an individual for 2006 that begins on or after April 1, 2006, and the business of an individual for 2007 that begins on or before March 31, 2007, the phrase "65 years of age" is deemed to be replaced with "62 years of age".

④Notwithstanding paragraph (2), in the application of the provisions of Article 701-31, paragraph (1), item (v) and paragraph (2) of the New Act to the business of a corporation for business years beginning during the period from April 1, 2007 to March 31, 2010, the business of an individual for 2007 that begins on or after April 1, 2007, the business of an individual for 2008, the business of an individual for 2009, and the business of an individual for 2010 that begins on or before March 31, 2010, the phrase "65 years of age" is deemed to be replaced with "63 years of age".

⑤Notwithstanding paragraph (2), in the application of the provisions of Article 701-31, paragraph (1), item (v) and paragraph (2) of the New Act to the business of a corporation for business years beginning during the period from April 1, 2010 to March 31, 2013, the business of an individual for 2010 that begins on or after April 1, 2010, the business of an individual for 2011, the business of an individual for 2012, and the business of an individual for 2013 that begins on or before March 31, 2013, the phrase "65 years of age" is deemed to be replaced with "64 years of age".

⑥For business office tax imposed on business conducted at an office or place of business (meaning the office or place of business prescribed in Article 701-31, paragraph (1), item (v) of the New Act; the same applies in the following paragraph) relating to the facilities listed in Article 701-34, paragraph (3), item (i) of the Former Act, the provisions then in force continue to govern.

⑦Among the businesses prescribed in Article 32-7, paragraph (2) of the Supplementary Provisions of the Former Act, for the calculation of the business office floor area that is to be the tax base of the asset levy of business office tax to be imposed on the business conducted by a person prescribed in that paragraph in relation to a core private facility prescribed in that paragraph, for the 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 relating to that core private facility (limited to one newly established during the period from April 3, 1999 to March 31, 2005) was newly established, the provisions then in force continue to govern.

①Except as otherwise specially provided, the provisions of the New Act concerning city planning tax apply to city planning tax for fiscal year 2005 and thereafter, and, for city planning tax for fiscal year 2004 and earlier, 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 (10) of the New Act) apply to city planning tax for fiscal year 2006 and thereafter imposed on houses subject to the application of Article 349-3, paragraph (10) of the New Act, and, for city planning tax for fiscal year 2005 and earlier imposed on houses subject to the application of Article 349-3, paragraph (10) of the Former Act, the provisions then in force continue to govern.

③For city planning tax for fiscal year 2005 and earlier imposed on houses subject to the application of Article 349-3, paragraph (11) of the Former Act, the provisions then in force continue to govern.

④The 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 2008 and thereafter imposed on land and houses acquired on or after April 1, 2007 that are subject to the application of Article 349-3, paragraph (37) of the New Act, and, for city planning tax imposed on land and houses acquired by March 31, 2007 that are subject to the application of Article 349-3, paragraph (39) of the Former Act, the provisions then in force continue to govern.

⑤The provisions of Article 702, paragraph (2) of the New Act (limited to the part relating to the provisions of Article 349-3, paragraph (38) of the New Act) apply to city planning tax for fiscal year 2008 and thereafter imposed on land and houses (excluding houses acquired by March 31, 2007) that are subject to the application of Article 349-3, paragraph (38) of the New Act, and, for city planning tax for fiscal year 2007 and earlier imposed on land subject to the application of Article 349-3, paragraph (40) of the Former Act and city planning tax imposed on houses acquired by March 31, 2007 that are subject to the application of that paragraph, the provisions then in force continue to govern.

⑥For city planning tax imposed on specified warehouses and specified sheds prescribed in Article 15, paragraph (3) of the Supplementary Provisions of the Former Act that were newly installed or expanded during the period from April 1, 2004 to March 31, 2005, the provisions then in force continue to govern.

⑦The provisions of Article 15-2, paragraph (2) of the Supplementary Provisions of the New Act apply to city planning tax for fiscal year 2006 and thereafter, and, for city planning tax for fiscal year 2005 and earlier imposed on fixed assets (excluding depreciable assets) prescribed in Article 15-2, paragraph (2) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.

The provisions of Article 703-4, paragraphs (17) and (26) of the New Act apply to national health insurance tax for fiscal year 2005 and thereafter, and, for national health insurance tax for fiscal year 2004 and earlier, the provisions then in force continue to govern.

①In the application of Article 16-2, paragraphs (1) through (9) of the Supplementary Provisions of the New Act to fixed assets tax and city planning tax for each of fiscal years 2005 through 2007, the phrase "that is within a specified district (meaning an implementation district prescribed in Article 2, paragraph (4) of the Land Readjustment Act or an implementation district prescribed in Article 2, item (iii) of the Urban Renewal Act that is within a disaster-stricken urban district reconstruction promotion area prescribed in Article 5, paragraph (1) of the Act on Special Measures concerning Reconstruction of Urban Districts Damaged by Disaster and is specified by Order of the Ministry of Internal Affairs and Communications; the same applies hereinafter in this Article), among" in paragraph (1) of that Article is deemed to be replaced with "among", the phrase "in which, within the area of a specified district," in paragraph (2) of that Article is deemed to be replaced with "in which,", the phrase "of which those within the area of a specified district, to" in paragraphs (3) and (4) of that Article is deemed to be replaced with "to", and the phrase "being such and being within the area of a specified district" in the provisions of paragraphs (6) through (9) of that Article is deemed to be replaced with "being such".

②In the application of Article 16-2, paragraph (10) of the Supplementary Provisions of the New Act to fixed assets tax and city planning tax imposed on houses prescribed in that paragraph that are acquired or rebuilt during the period from the Effective Date to March 31, 2007, the phrase "house, where the land that had been used as the site of that house is within the area of a specified district, the house that was lost or damaged" in that paragraph is deemed to be replaced with "house", and the phrase "during the period, within that specified district," is deemed to be replaced with "during the period,".

③For fixed assets tax and city planning tax imposed on houses prescribed in Article 16-2, paragraph (10) of the Supplementary Provisions of the Former Act that were acquired or rebuilt during the period from January 2, 1999 to March 31, 2005, the provisions then in force continue to govern.

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.