①The provisions then in force continue to govern local road tax that was imposed, or should have been imposed, before the Effective Date.

②Gasoline for which exemption from local road tax was granted before the Effective Date pursuant to the provisions of Article 89-2, paragraph (1), Article 89-3, paragraph (1), Article 89-4, paragraph (1), Article 90, paragraph (1) or Article 90-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation is deemed to have been granted exemption from local gasoline tax on or after the Effective Date pursuant to the provisions of Article 89-2, paragraph (1), Article 89-3, paragraph (1), Article 89-4, paragraph (1), Article 90, paragraph (1) or Article 90-2, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of Article 89-2, paragraph (4) of the New Act on Special Measures Concerning Taxation, Article 89-3, paragraph (5) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 89-4, paragraph (3) of the New Act on Special Measures Concerning Taxation), Article 14-2, paragraph (7) of the Gasoline Tax Act (Act No. 55 of 1957) as applied mutatis mutandis pursuant to Article 89-4, paragraph (2) of the New Act on Special Measures Concerning Taxation, Article 90, paragraph (5) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 90-2, paragraph (3) of the New Act on Special Measures Concerning Taxation), or Article 14-2, paragraph (7) of the Gasoline Tax Act as applied mutatis mutandis pursuant to Article 90-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply.