The provisions of the New Act relating to local consumption tax apply to local consumption tax on a transfer of taxable assets, etc. (meaning those among the transfers of taxable assets, etc. prescribed in Article 2, paragraph (1), item (ix) of the Consumption Tax Act (Act No. 108 of 1988) other than a transfer of specified assets, etc. (meaning a transfer of specified assets, etc. prescribed in Article 2, paragraph (1), item (viii)-2 of the Consumption Tax Act as amended by Article 4 of the Income Tax Act Amendment Act (hereinafter in this Article referred to as the "New Consumption Tax Act"))) and a specified taxable purchase (meaning a specified taxable purchase prescribed in Article 5, paragraph (1) of the New Consumption Tax Act) made by a business operator (meaning a business operator prescribed in Article 72-77, item (i) of the Local Tax Act; the same applies hereinafter in this Article) on or after the date of enforcement of the provisions listed in Article 1, item (iv) of the Supplementary Provisions, and the provisions then in force continue to govern local consumption tax on a transfer of taxable assets, etc. (meaning a transfer of taxable assets, etc. prescribed in Article 2, paragraph (1), item (ix) of the Consumption Tax Act) made by a business operator before that date.

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

②With respect to the application of Article 11, paragraph (7) of the Supplementary Provisions of the New Act until the Prefectural Ordinance prescribed in that paragraph is enacted and enters into force, the words "the ratio determined by Prefectural Ordinance within the range of one-tenth or more and three-tenths or less, taking one-fifth of the price of that real property into consideration" in that paragraph are deemed to be replaced with "one-fifth of the price of that real property", and the words "the ratio determined by Prefectural Ordinance within the range of two-fifths or more and three-fifths or less, taking one-half of the price of that real property into consideration" are deemed to be replaced with "one-half of the price of that real property".