①Unless otherwise provided, the provisions of Chapter V of the New Act on Special Measures Concerning Taxation apply to registration and license tax on a registration or recording received on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on a registration or recording received before the Effective Date.

②With regard to the application of the provisions of paragraph (2) of Article 72 of the New Act on Special Measures Concerning Taxation in the case where a person who, before the Effective Date, received a provisional registration listed in Appended Table 1, item (1), (ix), (a) of the Former Registration and License Tax Act receives, on or after the Effective Date, a registration of transfer of ownership of the real property prescribed in paragraph (1) of that Article pursuant to the provisions of that paragraph based on that provisional registration, the phrases "1/1,000" and "5/1,000" in that Article are deemed to be replaced with "2/1,000".

③The provisions of paragraph (2) of Article 72 of the New Act on Special Measures Concerning Taxation do not apply to registration and license tax in the case where a person who, before the Effective Date, received a provisional registration listed in Appended Table 1, item (1), (ix), (b) of the Former Registration and License Tax Act receives, on or after the Effective Date, with respect to the real property prescribed in paragraph (1) of that Article and based on that provisional registration, a registration of preservation of ownership, a registration of the creation or sublease of, or a registration of transfer of, a superficies right, farming right, right of lease or quarrying right, a registration of a trust, or a registration of the separation of inherited property, pursuant to the provisions of that paragraph.

④The provisions then in force continue to govern registration and license tax on a registration of transfer of ownership of a house for residential use prescribed in Article 73 of the Former Act on Special Measures Concerning Taxation that an individual acquired before the Effective Date.

⑤With regard to registration and license tax on a registration of the transfer or creation of the ownership, or of the superficies right, farming right or right of lease, that a person prescribed in Article 77 of the Former Act on Special Measures Concerning Taxation receives on or after the Effective Date with respect to the ownership of farmland, pasture land or quasi-farmland prescribed in that Article that the person acquired before the Effective Date by a gift prescribed in that Article, or with respect to a superficies right, farming right or right of lease existing on that farmland or pasture land, the provisions of that Article remain in force. In this case, the phrase "December 31, 2003" in that Article is deemed to be replaced with "March 31, 2003", and the phrase "18/1,000" is deemed to be replaced with "6/1,000".

⑥With regard to registration and license tax on a registration of transfer of ownership that a person who has received the certification referred to in Article 3, paragraph (1) of the Act on Temporary Measures concerning Fund for Improvement of Forestry Management Framework (Act No. 51 of 1979) receives on or after the Effective Date with respect to the ownership of land pertaining to a forest that the person acquired before the Effective Date through the mediation of the prefectural governor referred to in Article 77-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation, the provisions of that paragraph remain in force. In this case, the phrase "25/1,000" in that paragraph is deemed to be replaced with "8/1,000".

⑦With regard to registration and license tax on a registration of transfer of ownership that an agricultural mutual relief association receives on or after the Effective Date with respect to the ownership of real property that it acquired before the Effective Date through the succession to rights and obligations referred to in Article 78-2, paragraph (5) of the Former Act on Special Measures Concerning Taxation or through the merger referred to in paragraph (6) of that Article, those provisions remain in force. In this case, in paragraph (5) of that Article, the phrase "March 31, 2004" is deemed to be replaced with "March 31, 2003" and the phrase "6/1,000" with "2/1,000", and in paragraph (6) of that Article, the phrase "2/1,000" is deemed to be replaced with "0.5/1,000".

⑧If fishery cooperatives that received, before the Effective Date, the certification of the prefectural governor referred to in Article 4, paragraph (2) of the Act on Promotion of Merger of Fishery Cooperatives (Act No. 78 of 1967) have merged, the rate of registration and license tax on a registration of transfer of rights to real property or ships that the fishery cooperative surviving the merger or the fishery cooperative established through the merger acquired through that merger is, notwithstanding the provisions of Article 9 of the Registration and License Tax Act and limited to a registration received within one year after that certification as provided by Order of the Ministry of Finance, the rate specified in each of the following items for the category of registration listed in that item:

⑨With regard to registration and license tax on a registration of the matters listed in Article 80, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a certified business operator or certified utilizing business operator prescribed in that paragraph receives on or after the Effective Date in connection with the matters listed in the items of that paragraph under the certification prescribed in that paragraph that it received before the Effective Date, the provisions of that paragraph remain in force. In this case, the phrase "35/1,000" in item (iv), (a) of that paragraph is deemed to be replaced with "10/1,000", and the phrase "3/1,000" in item (v) of that paragraph is deemed to be replaced with "3/1,000 (or 1/1,000 for the acquisition of ownership of real property)".

⑩With regard to registration and license tax on a registration of transfer of ownership of land or a building in the case where, in the case prescribed in Article 81 of the Former Act on Special Measures Concerning Taxation, a person prescribed in Article 31 of the Medical Care Act (Act No. 205 of 1948) referred to in that Article or any other person specified by Cabinet Order acquires, by March 31, 2006, land or a building used for a national hospital, etc. prescribed in Article 81 of the Former Act on Special Measures Concerning Taxation, the provisions of that Article remain in force. In this case, the phrase "by March 31, 2003" in that Article is deemed to be replaced with "by March 31, 2006", the phrase "the Act on Special Measures Accompanying the Reorganization of National Hospitals, etc." is deemed to be replaced with "the Act on Special Measures Accompanying the Reorganization of National Hospitals, etc. prior to its repeal by the provisions of Article 14 of the Supplementary Provisions of the Act on the National Hospital Organization, Independent Administrative Agency (Act No. 191 of 2002)", and the phrase "9/1,000" is deemed to be replaced with "4/1,000".

①The provisions then in force continue to govern liquor tax that was imposed, or should have been imposed, before April 1, 2003 on synthetic sake prescribed in Article 3, item (iv) of the Liquor Tax Act or on happoshu prescribed in Article 4, paragraph (1) of the Former Liquor Tax Act.

②Except as otherwise provided in these Supplementary Provisions, the provisions then in force continue to govern liquor tax that was imposed, or should have been imposed, before May 1, 2003 on happoshu prescribed in Article 87-4 of the Former Act on Special Measures Concerning Taxation.

③The provisions then in force continue to govern liquor tax that was imposed, or should have been imposed, before April 1, 2003 on beer prescribed in Article 3, item (vii) of the New Liquor Tax Act.

With regard to the application of the provisions of Article 87 of the New Act on Special Measures Concerning Taxation to happoshu prescribed in that Article that is shipped from a liquor manufacturing site during the period from April 1, 2003 to April 30, 2003, the phrase "Article 22, paragraph (1), item (x), (a), 1. of that Act" in that Article is deemed to be replaced with "Article 87-4, paragraph (1), item (i)", and the phrase "and the following Article" is deemed to be replaced with "and the following Article and Article 87-4".

With regard to the application of penal provisions to acts committed before the provisions of Article 12 come into effect and to acts committed after the provisions of Article 12 come into effect with respect to liquor tax for which the provisions then in force continue to govern pursuant to the provisions of Article 125 of the Supplementary Provisions, the provisions then in force continue to govern.

Except as otherwise provided in these Supplementary Provisions, the provisions then in force continue to govern tobacco tax that was imposed, or should have been imposed, before the provisions of Article 12 (limited to the provisions amending Article 88 of the Act on Special Measures Concerning Taxation and the provisions amending Article 88-2 of that Act (excluding the part replacing "March 31, 2003" with "March 31, 2004")) come into effect.

In the case where, with regard to manufactured tobacco shipped from a manufacturing site of manufactured tobacco before July 1, 2003 that pertains to a notification or approval referred to in Article 12, paragraph (3) of the Tobacco Tax Act (including as applied mutatis mutandis pursuant to Article 14, paragraph (3) of that Act; the same applies hereinafter in this Article) (limited to manufactured tobacco for which the day listed in the relevant item of Article 12, paragraph (3) of that Act pertaining to that notification or approval arrives on or after July 1, 2003), the document prescribed in that paragraph has not been submitted by the day listed in the relevant item of Article 12, paragraph (3) of that Act, the rate of tobacco tax on that manufactured tobacco is the tax rate referred to in Article 88, paragraph (2) or paragraph (4) of the New Act on Special Measures Concerning Taxation.