①With respect to the amount of delinquency additional charge that should have been collected under Articles 71, 72-72, 73-40, 106, 138, 171, 204, 257, 289, 335, 377 (including as applied mutatis mutandis under Article 745, paragraph (1)), 463, 513, 545, 576, 699, 700-42, 701-22 and 732 of the Local Tax Act prior to amendment by this Act, the provisions then in force continue to govern; provided, however, that the period for calculating that amount of delinquency additional charge is through the day before the date of effect of this Act.

②The amount of delinquency additional charge to be collected under the provisions of the preceding paragraph is deemed to be an amount of delinquency charge for the purposes of applying the provisions of the New Act.

①The provisions of Article 72-46, paragraphs (1) and (2), Article 72-47, paragraphs (1) and (2), Article 97, paragraphs (1) and (2), Article 98, paragraphs (1) and (2), Article 127, paragraphs (1) and (2), Article 128, paragraphs (1) and (2), Article 278, paragraphs (1) and (2), Article 279, paragraphs (1) and (2), Article 498, paragraphs (1) and (2), Article 499, paragraphs (1) and (2), Article 536, paragraphs (1) and (2), Article 537, paragraphs (1) and (2), Article 567, paragraphs (1) and (2), Article 568, paragraphs (1) and (2), Article 688, paragraphs (1) and (2), Article 689, paragraphs (1) and (2), Article 700-33, paragraphs (1) and (2), Article 700-34, paragraphs (1) and (2), Article 701-12, paragraphs (1) and (2), Article 701-13, paragraphs (1) and (2), Article 721, paragraphs (1) and (2) and Article 722, paragraphs (1) and (2) of the New Act apply to local tax for which the statutory payment due date under Article 11-4, paragraph (1) of the New Act arrives on or after the date of promulgation of this Act, and the provisions then in force continue to govern the amount of additional charge for understatement, the amount of additional charge for failure to file or the amount of substantial additional charge relating to local tax for which that statutory payment due date arrived before that date.

②With respect to the amount of additional charge for understatement, the amount of additional charge for failure to file or the amount of substantial additional charge relating to local tax for which the statutory payment due date referred to in the preceding paragraph arrives during the period from the date of promulgation of this Act to the day before the date of effect of this Act and that are finalized during that period, if the whole amount is less than 100 yen, it is not collected.

The provisions of Article 37-2, paragraph (6) of the New Act apply from individual prefectural inhabitant tax for fiscal year 1964, and the provisions then in force continue to govern individual prefectural inhabitant tax through fiscal year 1963.

The provisions of Article 53, paragraphs (5) and (10) of the New Act apply from corporate prefectural inhabitant tax for the business year that includes April 1, 1963 (including a business year in liquidation; the same applies hereinafter in this Article), and the provisions then in force continue to govern corporate prefectural inhabitant tax for each business year through the business year immediately preceding the business year that includes that date.

The provisions of paragraph (15) of the Supplementary Provisions of the New Act apply to the case where a corporation listed in the items of Article 66-2, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) merges after receiving, on or after April 1, 1963, the approval, certification, recommendation or authorization prescribed in that paragraph.

①The provisions of Article 149 of the New Act apply from automobile tax for fiscal year 1963.

②In applying the provisions of Article 149 of the New Act, only for automobile tax for fiscal year 1963, the phrase "May" in Article 149 of the New Act is deemed to be replaced with "April or May".

The provisions of Article 314-7, paragraph (9) of the New Act apply from individual municipal inhabitant tax for fiscal year 1964, and the provisions then in force continue to govern individual municipal inhabitant tax through fiscal year 1963.

The provisions of Article 321-8, paragraphs (5) and (10) of the New Act apply from corporate municipal inhabitant tax for the business year that includes April 1, 1963 (including a business year in liquidation; the same applies hereinafter in this Article), and the provisions then in force continue to govern corporate municipal inhabitant tax for each business year through the business year immediately preceding the business year that includes that date.

The provisions of Article 343, paragraph (8), Article 348, paragraph (2), item (xi)-3 and Article 349-3, paragraph (9) of the New Act apply from fixed assets tax for fiscal year 1963, and the provisions then in force continue to govern fixed assets tax through fiscal year 1962.

The provisions of Article 465 of the New Act apply to manufactured tobacco sold on or after April 1, 1963 to retailers or directly to consumers for domestic consumption, and the provisions then in force continue to govern the portion relating to a time before that date.

The provisions of Article 490 of the New Act apply from the portion on or after April 1, 1963 (for electricity and gas tax by special collection, the portion relating to charges to be collected on or after that date), and the provisions then in force continue to govern the portion through March 31, 1963 (for electricity and gas tax by special collection, the portion relating to charges to be collected on or before that date).

In applying Article 700-54, paragraph (4) of the New Act before October 1, 1963, the phrase "tax notice" in that paragraph is deemed to be replaced with "tax collection order".

The provisions of Article 703-3, paragraph (2) and Article 703-4 of the New Act apply from national health insurance tax for fiscal year 1963, and the provisions then in force continue to govern national health insurance tax through fiscal year 1962.

Beyond what is provided for in the preceding 24 Articles, necessary transitional measures for the enforcement of this Act are specified by Cabinet Order.