①Except as otherwise specially provided, the provisions of the New Act concerning fixed assets tax apply beginning with fixed assets tax for fiscal year 1980, and for fixed assets tax for fiscal years up to and including fiscal year 1979, the provisions then in force continue to govern.

②The provisions of the main clause of Article 349-3, paragraph (25) of the New Act apply to the structures prescribed in the main clause of that paragraph that were installed on or after January 2, 1972, and the provisions of the proviso to that paragraph apply to the track facilities prescribed in the proviso to that paragraph that were constructed on or after January 2, 1974, in each case beginning with fixed assets tax for fiscal year 1980.

③For fixed assets tax imposed on the houses and depreciable assets prescribed in Article 15, paragraphs (6) and (11) of the Supplementary Provisions of the Former Act that were acquired by January 1, 1979, the provisions then in force continue to govern.

④For fixed assets tax imposed on the storage facilities prescribed in Article 15, paragraph (12) of the Supplementary Provisions of the Former Act that were acquired by January 1, 1979, the provisions then in force continue to govern.

The provisions of Article 489, paragraphs (1) and (9) of the New Act apply to electricity tax to be imposed on electricity used on or after June 1, 1980 (in the case of electricity tax subject to special collection, that relating to charges to be collected on or after that date), and for electricity tax imposed on electricity used before that date (in the case of electricity tax subject to special collection, that relating to charges collected, or that should have been collected, before that date), the provisions then in force continue to govern.

The provisions of Article 489-2, paragraph (2) and Article 490-2, paragraph (2) of the New Act apply to gas tax to be imposed on gas used on or after June 1, 1980 (in the case of gas tax subject to special collection, that relating to charges to be collected on or after that date), and for gas tax imposed on gas used before that date (in the case of gas tax subject to special collection, that relating to charges collected, or that should have been collected, before that date), the provisions then in force continue to govern.

①The provisions of Article 586, paragraph (2), item (xxix) of the New Act (limited to the portion concerning special land holding tax imposed on land) apply beginning with special land holding tax imposed on land for fiscal year 1980, and for special land holding tax imposed on land for fiscal years up to and including fiscal year 1979, the provisions then in force continue to govern.

②The provisions of Article 586, paragraph (2), item (xxix) of the New Act (limited to the portion concerning special land holding tax imposed on acquisitions of land) apply to special land holding tax imposed on acquisitions of land relating to acquisitions of land on or after the Effective Date, and for special land holding tax imposed on acquisitions of land relating to acquisitions of land before the Effective Date, the provisions then in force continue to govern.

③For special land holding tax imposed on acquisitions of land relating to the acquisitions of land prescribed in Article 31-2, paragraph (1) of the Supplementary Provisions of the Former Act that were made by March 31, 1979, the provisions then in force continue to govern.

①The provisions of Article 701-42, paragraph (1) of the New Act apply to business office tax on businesses prescribed in Article 701-32, paragraph (1) of the New Act (hereinafter in this paragraph and the following paragraph referred to as "business office tax on businesses") to be imposed on the businesses of corporations for business years ending on or after the Effective Date and on the businesses of individuals for the year 1980 and subsequent years (excluding businesses of individuals abolished before the Effective Date), and for business office tax on businesses imposed on the businesses of corporations for business years that ended before the Effective Date, the businesses of individuals for years before that year, and the businesses of individuals abolished before the Effective Date, the provisions then in force continue to govern.

②Where the provisions of Article 701-42, paragraph (1) of the New Act are applied pursuant to the provisions of the preceding paragraph, with respect to business office tax on businesses imposed on the businesses of corporations for the first business year ending on or after the Effective Date or on the businesses of individuals for 1980 (excluding businesses of individuals abolished before the Effective Date), the phrase "floor area of the place of business" in Article 701-40, paragraph (2), items (ii) and (iii) of the New Act is deemed to be replaced with "floor area of the place of business (for a place of business, etc. abolished before April 1, 1980, the area obtained by multiplying the floor area of the place of business by three-fifths)".

③The provisions of Article 701-42, paragraph (2) of the New Act apply to business office tax on new construction or extension prescribed in Article 701-32, paragraph (2) of the New Act (hereinafter in this paragraph referred to as "business office tax on new construction or extension") to be imposed on new construction or extension of a business premises building prescribed in Article 701-31, paragraph (1), item (vii) of the New Act (hereinafter in this paragraph referred to as a "business premises building") carried out on or after the Effective Date, and for business office tax on new construction or extension imposed on new construction or extension of a business premises building carried out before the Effective Date, the provisions then in force continue to govern.

①Except as otherwise specially provided, the provisions of the New Act concerning city planning tax apply beginning with city planning tax for fiscal year 1980, and for city planning tax for fiscal years up to and including fiscal year 1979, the provisions then in force continue to govern.

②For city planning tax imposed on the houses prescribed in Article 15, paragraphs (6) and (11) of the Supplementary Provisions of the Former Act that were acquired by January 1, 1979, the provisions then in force continue to govern.

③For city planning tax imposed on the storage facilities prescribed in Article 15, paragraph (12) of the Supplementary Provisions of the Former Act that were acquired by January 1, 1979, the provisions then in force continue to govern.

①The provisions of Article 703-4, paragraph (4) of the New Act apply beginning with national health insurance tax for fiscal year 1980, and for national health insurance tax for fiscal years up to and including fiscal year 1979, the provisions then in force continue to govern.

②The provisions of Article 36, paragraph (1) of the Supplementary Provisions of the New Act apply beginning with national health insurance tax for fiscal year 1981, and for national health insurance tax for fiscal years up to and including fiscal year 1980, the provisions then in force continue to govern.

For the application of penal provisions to acts committed before the enforcement of this Act, and to acts committed after the enforcement of this Act relating to local tax for which the provisions then in force are to continue to govern pursuant to the provisions of these Supplementary Provisions and to local tax relating to the provisions of the Former Act that are to remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.

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