①Except as otherwise specially provided, the provisions of the New Act (excluding Article 9, paragraph (13) of the Supplementary Provisions of the New Act) concerning corporate enterprise tax apply to corporate enterprise tax for business years beginning on or after the Effective Date, corporate enterprise tax for calculation periods beginning on or after the Effective Date, and enterprise tax on liquidation income arising from dissolution on or after the Effective Date (excluding dissolution by merger; the same applies hereinafter in this paragraph) (including corporate enterprise tax for business years in liquidation of a corporation subject to enterprise tax on liquidation income and corporate enterprise tax to be paid by reason of partial distribution of residual assets; the same applies hereinafter in this paragraph), and, for corporate enterprise tax for business years that began before the Effective Date, corporate enterprise tax for calculation periods that began before the Effective Date, and enterprise tax on liquidation income arising from dissolution before the Effective Date, the provisions then in force continue to govern.

②For individual enterprise tax for fiscal year 2006 and earlier imposed on the business listed in Article 72-2, paragraph (9), item (iv) of the Local Tax Act prior to amendment by this Act (hereinafter referred to as the "Former Act"), the provisions then in force continue to govern.

③For social insurance medical services prescribed in Article 72-23, paragraph (2) of the Former Act that were provided before the Effective Date, the provisions then in force continue to govern.

④In the application of Article 72-49-13, paragraph (1), item (iv) of the New Act during the period from the Effective Date to the day before the Effective Date of the Trust Act, the phrase "Article 72-2, paragraph (10), item (v)" in that item is deemed to be replaced with "Article 72-2, paragraph (9), item (v)".

⑤For corporate enterprise tax for business years ending on or before May 14, 2007 imposed on the electricity supply business conducted by Okinawa Electric Power Company, Incorporated prescribed in Article 9-2, paragraph (1) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.

①Except as provided in the following paragraph, the provisions of the New Act concerning real property acquisition tax apply to real property acquisition tax to be imposed on acquisitions of real property on or after the Effective Date, and, for real property acquisition tax imposed on acquisitions of real property before the Effective Date, the provisions then in force continue to govern.

②For the first transfer from a contractor to the Government Housing Loan Corporation made after the new construction of a house under Article 73-2, paragraph (2) of the Former Act, where made before the Effective Date, the provisions then in force continue to govern.

①The 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.

②In the application of Article 32, paragraph (5) of the Supplementary Provisions of the New Act to cases where the acquisition of a specified motor vehicle prescribed in that paragraph is made during the period from the Effective Date to August 31, 2007, the phrase "specified motor vehicles with a gross vehicle weight exceeding 3.5 tons that satisfy all of the following and are specified by Order of the Ministry of Internal Affairs and Communications" in item (ii) of that paragraph is deemed to be replaced with "specified motor vehicles with a gross vehicle weight exceeding 3.5 tons".

①Except as otherwise specially provided, the provisions of the New Act concerning fixed assets tax apply to fixed assets tax for fiscal year 2007 and thereafter, and, for fixed assets tax for fiscal year 2006 and earlier, the provisions then in force continue to govern.

②For fixed assets tax imposed on houses and depreciable assets prescribed in Article 349-3, paragraph (32) of the Former Act that were acquired before the Effective Date, the provisions then in force continue to govern.

③For fixed assets tax imposed on specified warehouses, ancillary machinery and equipment, and specified sheds prescribed in Article 15, paragraph (2) of the Supplementary Provisions of the Former Act that were newly installed or expanded during the period from April 1, 2005 to March 31, 2007, the provisions then in force continue to govern.

④For fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (3) of the Supplementary Provisions of the Former Act that were installed during the period from April 1, 2003 to March 31, 2007, the provisions then in force continue to govern.

⑤For fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (10) of the Supplementary Provisions of the Former Act that were installed during the period from April 1, 2005 to March 31, 2007, the provisions then in force continue to govern.

⑥For fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (21) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2004 to March 31, 2007, the provisions then in force continue to govern.

⑦For fixed assets tax imposed on facilities prescribed in Article 15, paragraph (23) of the Supplementary Provisions of the Former Act that were newly installed during the period from November 25, 1999 to March 31, 2007, the provisions then in force continue to govern.

⑧For fixed assets tax imposed on machinery and other equipment prescribed in Article 15, paragraph (27) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2001 to March 31, 2007, the provisions then in force continue to govern.

⑨For fixed assets tax imposed on coastal vessels prescribed in Article 15, paragraph (34) of the Supplementary Provisions of the Former Act that were newly built during the period from April 1, 1997 to March 31, 2007 and used exclusively for remote island shipping services, the provisions then in force continue to govern.

⑩For fixed assets tax imposed on equipment prescribed in Article 15, paragraph (49) of the Supplementary Provisions of the Former Act that was installed during the period from April 1, 2003 to March 31, 2007, the provisions then in force continue to govern.

⑪For fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (53) of the Supplementary Provisions of the Former Act that were acquired during the period from July 1, 2005 to March 31, 2007, the provisions then in force continue to govern.

①Limited to fixed assets tax or city planning tax for fiscal year 2007, a municipality may, in the case where it is unable, by the deadline for delivery of the tax notice under Article 364, paragraph (2) of the New Act, to make the revision or determination of the price, etc. under Article 17-3, paragraph (1) of the Supplementary Provisions of the New Act with respect to fixed assets tax or city planning tax imposed on railway and tramway land (meaning railway and tramway land prescribed in Article 17-3, paragraph (1) of the Supplementary Provisions of the New Act; the same applies hereinafter in this Article), collect the fixed assets tax or city planning tax on that railway and tramway land in each payment period, within the limit of the amount obtained by dividing the amount equivalent to the fixed assets tax amount or city planning tax amount on that railway and tramway land that is provisionally calculated on the basis of the price already determined for that railway and tramway land or the price calculated in accordance with the fixed asset valuation standards under Article 388, paragraph (1) of the Former Act that applied on the day before the Effective Date (where that railway and tramway land is land subject to the application of Article 17-2, paragraph (1) of the Supplementary Provisions of the Former Act, the fixed asset valuation standards under Article 388, paragraph (1) of the Former Act that applied on that day and the revision standards under Article 17-2, paragraph (1) of the Supplementary Provisions of the Former Act; the same applies in paragraph (3), item (i)) (hereinafter in this Article referred to as "provisionally calculated tax") by the number of payment periods of that fiscal year.

②After imposing fixed assets tax or city planning tax pursuant to the provisions of the preceding paragraph, when the mayor of the municipality has calculated the amount of fixed assets tax or city planning tax for fiscal year 2007 on that railway and tramway land (hereinafter in this Article referred to as "final computation"), the mayor must, without delay, notify the taxpayer to that effect. In this case, if the fixed assets tax amount or city planning tax amount already imposed is less than the fixed assets tax amount or city planning tax amount for that fiscal year on that railway and tramway land (hereinafter in this Article referred to as "finally computed tax amount"), the tax deficiency is to be collected in the payment periods on or after the day on which the final computation is made, and if the fixed assets tax amount or city planning tax amount already collected exceeds the finally computed tax amount, the overpaid amount must be refunded, or appropriated to unpaid local government levies of that person liable for tax, in accordance with the rules of Article 17 or Article 17-2 of the New Act.

③When the mayor of the municipality collects fixed assets tax or city planning tax pursuant to the provisions of paragraph (1), the mayor must state the following matters in the tax notice delivered to the taxpayer of that fixed assets tax or city planning tax, or attach a document stating them:

④Where the mayor of the municipality collects fixed assets tax pursuant to the provisions of paragraph (1), the mayor must, in the tax details statement under Article 364, paragraph (3) of the New Act delivered to the taxpayer of that fixed assets tax, state which of the land stated in that tax details statement is the railway and tramway land relating to the fixed assets tax collected pursuant to the provisions of paragraph (1), or attach a document stating so.

⑤In the case of delinquent tax collection procedures for fixed assets tax or city planning tax collected pursuant to the provisions of paragraph (1), realization of property may not be carried out until the day on which the notification under paragraph (2) is made for that railway and tramway land.