①For municipal tobacco tax imposed, or that should have been imposed, before July 1, 2006 (referred to as the "designated day" in the following paragraph and paragraph (3)), the provisions then in force continue to govern.

②Where there is a wholesale seller, etc. (meaning a wholesale seller, etc. prescribed in Article 465, paragraph (1) of the New Act; the same applies hereinafter in this paragraph and paragraph (7)) or a tobacco retailer who, on the designated day, holds for sale manufactured tobacco for which a sale under Article 465, paragraph (1) of the Local Tax Act or a sale or consumption, etc. under paragraph (2) of that Article (excluding a sale prescribed in Article 469, paragraph (1), items (i) and (ii) of that Act) was made before the designated day, if, pursuant to Article 156, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2006), those persons, as manufacturers of manufactured tobacco, are deemed to have removed that manufactured tobacco on the designated day from their manufacturing sites for manufactured tobacco and are to be subject to tobacco tax pursuant to that paragraph, municipal tobacco tax is imposed, by deeming that those persons, as wholesale sellers, etc., sold that manufactured tobacco to a tobacco retailer on the designated day, in the municipality in which the storage place of that manufactured tobacco is located where those persons are wholesale sellers, etc., or in which the business office of the tobacco retailer that directly manages that manufactured tobacco is located where those persons are tobacco retailers. In this case, the tax base of the municipal tobacco tax is the number of pieces of the manufactured tobacco deemed to have been sold, and municipal tobacco tax is imposed at the tax rate specified in each of the following items according to the category of manufactured tobacco listed in that item.

③A person prescribed in the preceding paragraph must submit, for each storage place prescribed in that paragraph or each business office of a tobacco retailer, a return containing the following particulars, in the form specified by Order of the Ministry of Internal Affairs and Communications, to the mayor of the municipality in which that storage place or the business office of the tobacco retailer is located, within one month from the designated day.

④Where a person prescribed in paragraph (2) submits the return under the preceding paragraph, together with the return concerning prefectural tobacco tax prescribed in Article 9, paragraph (3) of the Supplementary Provisions or the return concerning tobacco tax prescribed in Article 156, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2006), to the prefectural governor or district director prescribed in those provisions, the prefectural governor or district director who receives it may accept the return under the preceding paragraph. In this case, that return is deemed to have been submitted to the mayor of the municipality prescribed in that paragraph.

⑤A person who has submitted the return under the provisions of paragraph (3) must pay to the municipality to which the return was submitted, by January 4, 2007, an amount equivalent to the amount of municipal tobacco tax listed in item (ii) of that paragraph that is stated in the return.

⑦Where a wholesale seller, etc. has returned to it, due to the cancellation of a sales contract or other unavoidable reasons, manufactured tobacco, among that sold to a tobacco retailer whose business office is located within the area of that municipality, for which municipal tobacco tax was imposed or should have been imposed pursuant to the provisions of paragraph (2), an amount equivalent to that municipal tobacco tax is, in conformity with Article 477 of the New Act, deducted from the amount of municipal tobacco tax relating to that wholesale seller, etc., or refunded to that wholesale seller, etc., together with the deduction or refund under that Article of the amount equivalent to the municipal tobacco tax paid or to be paid for that manufactured tobacco. In this case, the return that the wholesale seller, etc. is to submit to the mayor of the municipality pursuant to Article 473, paragraph (1), (2) or (4) of the New Act must have attached to it a document stating the details of the quantity, by item, of the manufactured tobacco subject to that return, as provided by Order of the Ministry of Internal Affairs and Communications.

⑧In the application of Article 485-13, paragraph (1) of the New Act to municipal tobacco tax for fiscal year 2006, the phrase "the proportion obtained by dividing" in that paragraph is deemed to be replaced with "the proportion obtained by multiplying 107/100 by the proportion obtained by dividing".

⑨In the application of Article 485-13, paragraph (1) of the New Act to municipal tobacco tax for fiscal year 2007, the phrase "the proportion obtained by dividing" in that paragraph is deemed to be replaced with "the proportion obtained by multiplying 111/100 by the proportion obtained by dividing".

⑩In the application of Article 485-13, paragraph (1) of the New Act to municipal tobacco tax for fiscal year 2008, the phrase "the proportion obtained by dividing" in that paragraph is deemed to be replaced with "the proportion obtained by multiplying 103/100 by the proportion obtained by dividing".

The provisions of the New Act relating to automobile acquisition tax apply to automobile acquisition tax to be imposed on the acquisition of a motor vehicle on or after the Effective Date, and with regard to automobile acquisition tax imposed on the acquisition of a motor vehicle before the Effective 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 2006 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 2006, and the business of an individual for 2006 that was abolished before the Effective Date, the provisions then in force continue to govern.

②For a rehabilitation and support facility for persons with physical disabilities prescribed in Article 41, paragraph (1) of the Supplementary Provisions of the Services and Supports for Persons with Disabilities Act that may continue to be operated in accordance with the provisions then in force pursuant to that paragraph, a support facility for persons with intellectual disabilities prescribed in Article 58, paragraph (1) of the Supplementary Provisions of that Act that may continue to be operated in accordance with the provisions then in force pursuant to that paragraph, and a social rehabilitation facility for persons with mental disabilities prescribed in Article 48 of the Supplementary Provisions of that Act that may continue to be operated in accordance with the provisions then in force pursuant to that Article, Article 701-34, paragraph (3), item (x)-4 of the Local Tax Act is applied by deeming those facilities to be facilities designed to support persons with disabilities prescribed in Article 5, paragraph (13) of the Services and Supports for Persons with Disabilities Act.

③For 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 prescribed in Article 32-7, paragraph (10) of the Supplementary Provisions of the Former Act (limited to that conducted at an office or place of business prescribed in that paragraph that was newly established on or after April 1, 2004), 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 2006 and thereafter, and, for city planning tax for fiscal year 2005 and earlier, the provisions then in force continue to govern.

②For city planning tax imposed on fixed assets prescribed in Article 15, paragraph (18) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 1998 to March 31, 2006, the provisions then in force continue to govern.

③For city planning tax imposed on station buildings, etc. prescribed in Article 15, paragraph (39) of the Supplementary Provisions of the Former Act that were acquired during the period from January 2, 1999 to March 31, 2006, 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.