①With regard to aviation fuel tax that was imposed or should have been imposed before the Effective Date, the provisions then in force continue to govern.

②If, at the time when an aircraft that is an aircraft on a specified Okinawa remote island route prescribed in Article 90-8-2 of the New Act on Special Measures Concerning Taxation first flies on or after the Effective Date, there exists in that aircraft aviation fuel on which aviation fuel tax has been or is to be imposed at the tax rate prescribed in Article 90-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation, that aviation fuel is deemed to have been unloaded from that aircraft at that time at the place where that aircraft exists, and aviation fuel on which aviation fuel tax is to be imposed at the tax rate prescribed in Article 90-8, paragraph (1) of that Act as applied mutatis mutandis pursuant to Article 90-8-2 of the New Act on Special Measures Concerning Taxation is deemed to have been loaded into that aircraft. In this case, necessary matters concerning the application of the provisions of the Aviation Fuel Tax Act (Act No. 7 of 1972) to that aviation fuel are specified by Cabinet Order.

③If, at the time when an aircraft that is general domestic aircraft prescribed in Article 90-9, paragraph (2) of the New Act on Special Measures Concerning Taxation first flies on or after the Effective Date, there exists in that aircraft aviation fuel on which aviation fuel tax has been or is to be imposed at the tax rate prescribed in Article 90-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation, that aviation fuel is deemed to have been unloaded from that aircraft at that time at the place where that aircraft exists, and aviation fuel on which aviation fuel tax is to be imposed at the tax rate prescribed in Article 11 of the Aviation Fuel Tax Act is deemed to have been loaded into that aircraft. In this case, necessary matters concerning the application of the provisions of that Act to that aviation fuel are specified by Cabinet Order.

④If, at the time when an aircraft that is an aircraft on Okinawa routes prescribed in Article 90-8, paragraph (1) of the New Act on Special Measures Concerning Taxation first flies on or after the Effective Date, there exists in that aircraft aviation fuel on which aviation fuel tax has been or is to be imposed at the tax rate prescribed in Article 90-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation, that aviation fuel is deemed to have been unloaded from that aircraft at that time at the place where that aircraft exists, and aviation fuel on which aviation fuel tax is to be imposed at the tax rate prescribed in Article 90-8, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to have been loaded into that aircraft. In this case, necessary matters concerning the application of the provisions of the Aviation Fuel Tax Act to that aviation fuel are specified by Cabinet Order.

⑤With regard to the application of penal provisions to acts committed before the Effective Date and to acts committed on or after the Effective Date concerning aviation fuel tax for which the provisions then in force are to continue to govern pursuant to the provisions of paragraph (1), the provisions then in force continue to govern.

Beyond what is provided for in Article 2 through the preceding Article of the Supplementary Provisions, the transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.

①The provisions of Article 14, paragraph (6) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake as amended by the preceding Article (referred to as the "1999 Amendment Act" in this Article) apply to replacement assets prescribed in Article 37-3, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the 1999 Amendment Act (referred to as the "1999 Former Act" in this Article), which remains in force pursuant to the provisions of that paragraph, that an individual acquires (including construction and manufacture; the same applies hereinafter in this Article) on or after the Effective Date, and with regard to replacement assets prescribed in Article 37-3, paragraph (3) of the 1999 Former Act, which remains in force pursuant to the provisions of Article 14, paragraph (6) of the Supplementary Provisions of the 1999 Amendment Act prior to the amendment by the preceding Article, that an individual acquired before the Effective Date, the provisions then in force continue to govern.

②The provisions of Article 29, paragraph (4) of the Supplementary Provisions of the 1999 Amendment Act as amended by the preceding Article apply to assets prescribed in Article 65-7, paragraph (7) of the 1999 Former Act, which remains in force pursuant to the provisions of that paragraph, that a corporation acquires on or after the Effective Date, and with regard to assets prescribed in Article 65-7, paragraph (7) of the 1999 Former Act, which remains in force pursuant to the provisions of Article 29, paragraph (4) of the Supplementary Provisions of the 1999 Amendment Act prior to the amendment by the preceding Article, that a corporation acquired before the Effective Date, the provisions then in force continue to govern.

①The provisions of Article 3, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation as amended by the preceding Article (referred to as the "1999 Amendment Act" in this Article) apply to replacement assets prescribed in Article 37-3, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1999 Amendment Act (referred to as the "1999 Former Act" in this Article), which remains in force pursuant to the provisions of that paragraph, that an individual acquires (including construction and manufacture; the same applies hereinafter in this Article) on or after the Effective Date, and with regard to replacement assets prescribed in Article 37-3, paragraph (3) of the 1999 Former Act, which remains in force pursuant to the provisions of Article 3, paragraph (2) of the Supplementary Provisions of the 1999 Amendment Act prior to the amendment by the preceding Article, that an individual acquired before the Effective Date, the provisions then in force continue to govern.

②The provisions of Article 5, paragraph (2) of the Supplementary Provisions of the 1999 Amendment Act as amended by the preceding Article apply to assets prescribed in Article 65-7, paragraph (7) of the 1999 Former Act, which remains in force pursuant to the provisions of that paragraph, that a corporation acquires on or after the Effective Date, and with regard to assets prescribed in Article 65-7, paragraph (7) of the 1999 Former Act, which remains in force pursuant to the provisions of Article 5, paragraph (2) of the Supplementary Provisions of the 1999 Amendment Act prior to the amendment by the preceding Article, that a corporation acquired before the Effective Date, the provisions then in force continue to govern.