①With regard to commodity tax on goods prescribed in Article 88-3 of the Former Act that was imposed, or should have been imposed, before May 1, 1984, except as otherwise provided for in the following paragraph through paragraph (4), the provisions then in force continue to govern.

②Among goods prescribed in Article 88-3 of the Former Act, for those that were shipped out of the manufacturing site where they were manufactured before May 1, 1984 and that relate to a notification or approval under Article 17, paragraph (3) of the Commodity Tax Act (Act No. 48 of 1962) (including as applied mutatis mutandis pursuant to Article 19, paragraph (3), Article 22, paragraph (3) and Article 26, paragraph (3) of that Act) or Article 88-2, paragraph (3) of the Act on Special Measures Concerning Taxation (limited to those for which the time limit relating to that notification or approval falls on or after that date), if the documents prescribed in those provisions were not submitted by that time limit, the tax rate of commodity tax on those goods is the tax rate prescribed in Article 88-3 of the New Act.

④Among goods prescribed in Article 88-3 of the Former Act, for those listed in the following items that were purchased or withdrawn before May 1, 1984, if, on or after that date, they have come to fall under the provisions of the Acts specified in the respective items, the tax rate of commodity tax on those goods is the tax rate prescribed in Article 88-3 of the New Act:

⑤In the case where, on May 1, 1984, there is a manufacturer or seller of goods prescribed in Article 88-3 of the New Act who possesses those goods for sale at a place other than the manufacturing site where they were manufactured and a bonded area, if the quantity of those goods (or, where they are possessed at two or more places, the total quantity) is 20 units or more, commodity tax is imposed on those goods at a tax rate of 0.5 percent, by deeming that person, as the manufacturer of those goods, to have shipped those goods out of the manufacturing site where they were manufactured on that date.

⑥With regard to the amount of commodity tax under the preceding paragraph, the district director aggregates the amounts of commodity tax on goods falling under the provisions of that paragraph that are at storage places located within the district director's jurisdiction, and collects commodity tax in the aggregated amount in equal installments in each month from June to October 1984, with the last day of each month as the due date for payment.

⑦The person prescribed in paragraph (5) must submit, for each storage place of the goods in that person's possession that fall under the provisions of that paragraph, a return stating the names of those goods, the quantity and value for each name, and other matters specified by Cabinet Order, to the district director having jurisdiction over the place where that storage place is located, within one month counting from May 1, 1984.

⑧In the case where goods prescribed in paragraph (5) for which commodity tax under that paragraph was, or should have been, collected have been returned to the manufacturing site where they were manufactured (including the case where they have been disposed of as referred to in Article 28, paragraph (3) of the Commodity Tax Act), if the manufacturer of those goods (meaning the person who would be the manufacturer if the provisions of paragraph (5) did not apply) has obtained, pursuant to the provisions of Cabinet Order, confirmation from the district director having jurisdiction over the place where that manufacturing site is located that those goods are goods for which that commodity tax was, or should have been, collected, an amount equivalent to that amount of commodity tax is, in accordance with the provisions of that Article, deducted from the amount of commodity tax pertaining to that person or refunded to that person, together with the deduction or refund relating to the amount equivalent to the amount of commodity tax that the person paid or should pay on those goods.

⑨With regard to the application of penal provisions to acts committed before May 1, 1984 and to acts committed on or after that date concerning commodity tax that continues to be governed by the provisions then in force pursuant to the provisions of paragraph (1), the provisions then in force continue to govern.