With regard to the business office tax imposed on the business prescribed in Article 33, paragraphs (1) through (3) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.

①Except as otherwise provided, the provisions of the New Act relating to city planning tax apply to city planning tax for fiscal 2012 and subsequent fiscal years, and with regard to city planning tax up to fiscal 2011, 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 (24) of the New Act) apply to city planning tax for fiscal 2013 and subsequent fiscal years imposed on fixed assets subject to the provisions of Article 349-3, paragraph (24) of the New Act, and with regard to city planning tax up to fiscal 2012 imposed on fixed assets subject to the provisions of Article 349-3, paragraph (24) of the Former Act, the provisions then in force continue to govern.

③With regard to the city planning tax imposed on houses acquired during the period from April 1, 1988 to January 1, 2014 as corresponding to the old assets prescribed in Article 15-3, paragraph (2) of the Supplementary Provisions of the Former Act, the provisions of that paragraph remain in force. In this case, in that paragraph, the phrase "January 1, 2011" is deemed to be replaced with "January 1, 2014", and the phrase "fiscal 2011" with "fiscal 2017".

④With regard to the city planning tax imposed on land that the mayor of the municipality finds to replace the residential land within the target area prescribed in Article 56, paragraph (13) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.

⑤With regard to the city planning tax imposed on a house that the mayor of the municipality finds to replace the house within the target area prescribed in Article 56, paragraph (14) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.

①The area unfit for habitation prescribed in Article 51, paragraph (4) of the Supplementary Provisions of the New Act (hereinafter in this paragraph referred to as the "area unfit for habitation") that the Minister for Internal Affairs and Communications first designated and publicly notified on or after the Effective Date pursuant to that paragraph is deemed, for the application of the provisions of Article 51, paragraphs (4) through (6) and Article 56, paragraphs (13) through (15) of the Supplementary Provisions of the New Act, to have been an area unfit for habitation from March 11, 2011. In this case, in Article 51, paragraph (4) of the Supplementary Provisions of the New Act, the phrase "the date on which public notice designating that area unfit for habitation was given" is deemed to be replaced with "that date", and in the provisions of Article 51, paragraphs (5) and (6) and Article 56, paragraphs (13) through (15) of the Supplementary Provisions of the New Act, the phrase "on the date on which public notice designating the area unfit for habitation was given, that" is deemed to be replaced with "on March 11, 2011,".

②The area where removing motor vehicles is difficult prescribed in Article 52, paragraph (2), item (i) of the Supplementary Provisions of the New Act (hereinafter in this paragraph referred to as the "area where removing motor vehicles is difficult") that the Minister for Internal Affairs and Communications first designated and publicly notified on or after the Effective Date pursuant to that item is deemed, for the application of the provisions of Article 52, paragraphs (2) and (3), Article 54, paragraphs (2), (3) and (7), and Article 57, paragraphs (4) through (9) and (13) of the Supplementary Provisions of the New Act, to have been an area where removing motor vehicles is difficult from March 11, 2011. In this case, in Article 52, paragraph (2) of the Supplementary Provisions of the New Act, the phrase "the date on which public notice designating the area where removing motor vehicles is difficult prescribed in the relevant items was given", and in item (i) of that paragraph, the phrase "the date on which public notice designating that area where removing motor vehicles is difficult was given", are deemed to be replaced with "March 11, 2011", in items (ii) and (iii) of that paragraph, the phrase "from the date on which public notice designating the area where removing motor vehicles is difficult was given, that" is deemed to be replaced with "from March 11, 2011", in Article 52, paragraph (3) of the Supplementary Provisions of the New Act, the phrase "the date on which public notice designating that area where removing motor vehicles is difficult was given" is deemed to be replaced with "March 11, 2011", in Article 54, paragraph (2) of the Supplementary Provisions of the New Act, the phrase "for fiscal 2012 and fiscal 2013" is deemed to be replaced with "for each fiscal year from fiscal 2011 through fiscal 2013", the phrase "Article 52, paragraph (2) of the Supplementary Provisions" with "Article 52, paragraph (2) of the Supplementary Provisions as applied with terms replaced pursuant to Article 15, paragraph (2) of the Supplementary Provisions of the 2012 Amendment Act", and the phrase "the date on which public notice designating the area where removing motor vehicles is difficult prescribed in the items of that paragraph was given" with "March 11, 2011", in Article 54, paragraph (3) of the Supplementary Provisions of the New Act, the phrase "Article 52, paragraph (3) of the Supplementary Provisions" is deemed to be replaced with "Article 52, paragraph (3) of the Supplementary Provisions as applied with terms replaced pursuant to Article 15, paragraph (2) of the Supplementary Provisions of the 2012 Amendment Act", and the phrase "for fiscal 2012 and fiscal 2013" with "for each fiscal year from fiscal 2011 through fiscal 2013", in Article 54, paragraph (7) of the Supplementary Provisions of the New Act, the phrase "the date on which public notice designating the area where removing motor vehicles is difficult pertaining to that motor vehicle within the target area was given" is deemed to be replaced with "March 11, 2011", in Article 57, paragraph (4) of the Supplementary Provisions of the New Act, the phrase "for fiscal 2012 and fiscal 2013" is deemed to be replaced with "for each fiscal year from fiscal 2011 through fiscal 2013", the phrase "Article 52, paragraph (2) of the Supplementary Provisions" with "Article 52, paragraph (2) of the Supplementary Provisions as applied with terms replaced pursuant to Article 15, paragraph (2) of the Supplementary Provisions of the 2012 Amendment Act", and the phrase "the date on which public notice designating the area where removing motor vehicles is difficult prescribed in the items of that paragraph was given" with "March 11, 2011", in Article 57, paragraph (5) of the Supplementary Provisions of the New Act, the phrase "Article 52, paragraph (3) of the Supplementary Provisions" is deemed to be replaced with "Article 52, paragraph (3) of the Supplementary Provisions as applied with terms replaced pursuant to Article 15, paragraph (2) of the Supplementary Provisions of the 2012 Amendment Act", the phrase "the date on which public notice designating the area where removing motor vehicles is difficult prescribed in that paragraph was given" with "March 11, 2011", and the phrase "for fiscal 2012 and fiscal 2013" with "for each fiscal year from fiscal 2011 through fiscal 2013", in Article 57, paragraph (6) of the Supplementary Provisions of the New Act, the phrase "for fiscal 2012 and fiscal 2013" is deemed to be replaced with "for each fiscal year from fiscal 2011 through fiscal 2013", and the phrase "the date on which public notice designating the area where removing motor vehicles is difficult prescribed in the relevant items was given" with "March 11, 2011", in item (i) of that paragraph, the phrase "continuously from the date on which public notice designating the area where removing motor vehicles is difficult was given, that" is deemed to be replaced with "continuously from March 11, 2011", in items (ii) and (iii) of that paragraph, the phrase "from the date on which public notice designating the area where removing motor vehicles is difficult was given, that" is deemed to be replaced with "from March 11, 2011", in Article 57, paragraph (7) of the Supplementary Provisions of the New Act, the phrase "the date on which public notice designating that area where removing motor vehicles is difficult was given" is deemed to be replaced with "March 11, 2011", and the phrase "for fiscal 2012 and fiscal 2013" with "for each fiscal year from fiscal 2011 through fiscal 2013", in Article 57, paragraph (8) of the Supplementary Provisions of the New Act, the phrase "for fiscal 2012 and fiscal 2013" is deemed to be replaced with "for each fiscal year from fiscal 2011 through fiscal 2013", and the phrase "the date on which public notice designating the area where removing motor vehicles is difficult prescribed in the relevant items was given" with "March 11, 2011", in item (i) of that paragraph, the phrase "continuously from the date on which public notice designating the area where removing motor vehicles is difficult was given, that" is deemed to be replaced with "continuously from March 11, 2011", in items (ii) and (iii) of that paragraph, the phrase "from the date on which public notice designating the area where removing motor vehicles is difficult was given, that" is deemed to be replaced with "from March 11, 2011", in Article 57, paragraph (9) of the Supplementary Provisions of the New Act, the phrase "the date on which public notice designating that area where removing motor vehicles is difficult was given" is deemed to be replaced with "March 11, 2011", and the phrase "for fiscal 2012 and fiscal 2013" with "for each fiscal year from fiscal 2011 through fiscal 2013", in Article 57, paragraph (13) of the Supplementary Provisions of the New Act, the phrase "the date on which public notice designating the area where removing motor vehicles is difficult pertaining to that light motor vehicle, etc. within the target area was given" is deemed to be replaced with "March 11, 2011".

With regard to the application of penal provisions to acts committed before this Act comes into effect (or, in the case of the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article), and to acts committed after this Act comes into effect in relation to local taxes for which the provisions then in force are to continue to govern pursuant to the provisions of these Supplementary Provisions and local taxes pertaining to the provisions of the Former Act that are to 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.