①Solely for fixed assets tax or city planning tax for fiscal year 1982, with respect to fixed assets tax or city planning tax imposed on farmland in an urbanization promotion area, if a municipality is unable to make the finding under Article 29-5, paragraph (1) of the Supplementary Provisions of the New Act for that farmland in an urbanization promotion area by the deadline for delivery of the tax notice under Article 364, paragraph (2) of the New Act, the municipality may collect the fixed assets tax or city planning tax on that farmland in an urbanization promotion area in each payment period, within the range of the amount obtained by dividing the amount of fixed assets tax or city planning tax on that farmland, obtained by provisionally calculating the farmland-equivalent tax amount for that farmland (meaning the farmland-equivalent tax amount prescribed in Article 29-2 of the Supplementary Provisions of the New Act; the same applies in the following Article) (hereinafter in this Article referred to as the "provisionally calculated tax"), by the number of payment periods of that fiscal year.

②If the mayor of the municipality, after imposing fixed assets tax or city planning tax pursuant to the preceding paragraph, has calculated the amount of fixed assets tax or city planning tax for fiscal year 1982 on that farmland in an urbanization promotion area (hereinafter in this Article referred to as the "final computation"), the mayor must notify the taxpayer to that effect without delay. In this case, if the amount of fixed assets tax or city planning tax already imposed is less than the amount of fixed assets tax or city planning tax for fiscal year 1982 on that farmland in an urbanization promotion area (hereinafter in this Article referred to as the "finally computed tax amount"), the tax deficiency is to be collected in the payment periods on or after the date on which the final computation was made, and if the amount of fixed assets tax or city planning tax already collected exceeds the finally computed tax amount, the overpaid amount must be refunded, or appropriated to local government levies unpaid by that person liable for tax, in accordance with the rules of Article 17 or Article 17-2 of the New Act.

③When the mayor of the municipality collects fixed assets tax or city planning tax pursuant to the provisions of paragraph (1), the mayor must state the following matters in the tax notice delivered to the taxpayer of that fixed assets tax or city planning tax, or attach a document stating them:

④When delinquent tax collection procedures are carried out for fixed assets tax or city planning tax collected pursuant to the provisions of paragraph (1), realization of property may not be carried out until the date on which the notification under paragraph (2) is given for that farmland in an urbanization promotion area.

①Solely for fixed assets tax or city planning tax for fiscal year 1982, if a return under Article 29-5, paragraph (2) of the Supplementary Provisions of the New Act has been filed with respect to fixed assets tax or city planning tax imposed on farmland in an urbanization promotion area, the mayor of the municipality may defer the collection of the local government levies relating to the amount equivalent to the difference between the amount of fixed assets tax or city planning tax on that farmland in an urbanization promotion area and the farmland-equivalent tax amount for that farmland, for the period from the due date for payment of that fixed assets tax or city planning tax until the date of giving the notification under Article 15, paragraph (4) of the New Act as applied mutatis mutandis in Article 29-5, paragraph (10) of the Supplementary Provisions of the New Act; provided, however, that this does not apply if it is clear that the farmland in an urbanization promotion area does not fall under long-term continued farming farmland under Article 29-5, paragraph (1) of the Supplementary Provisions of the New Act.

②If the mayor of the municipality has deferred collection pursuant to the provisions of the preceding paragraph, and Article 29-5, paragraph (6) of the Supplementary Provisions of the New Act has come to be inapplicable to the fixed assets tax or city planning tax for which collection was deferred, the mayor must cancel the deferral of collection for all or part of the local government levies relating to that fixed assets tax or city planning tax. In this case, a person whose deferral of collection has been cancelled must immediately pay the local government levies relating to the fixed assets tax or city planning tax for which the deferral of collection was cancelled.

③When the mayor of the municipality has deferred collection pursuant to the provisions of paragraph (1), the mayor is to exempt the portion of the amount of delinquency charge on the deferred tax amount that corresponds to the period of that deferral of collection.

④The provisions of Article 15, paragraph (4), Article 15-2, paragraph (1) and Article 15-4, paragraph (3), and Article 16-2, paragraphs (1) through (3) of the New Act apply mutatis mutandis to the deferral of collection under the provisions of paragraph (1).

The provisions of Article 490-2, paragraph (2) of the New Act apply to gas tax to be imposed on gas used on or after June 1, 1982 (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.

①Except as otherwise specially provided, the provisions of the New Act concerning special land holding tax imposed on land apply to special land holding tax imposed on land for fiscal year 1982 and subsequent fiscal years, and for special land holding tax imposed on land for fiscal years up to and including fiscal year 1981, the provisions then in force continue to govern.

②The provisions of Article 585, paragraph (3) of the New Act apply to special land holding tax imposed on land for fiscal year 1982 and subsequent fiscal years, relating to land acquired on or after the Effective Date and land located, on January 1 of the year in which falls the day on which filing and payment are to be made pursuant to Article 599, paragraph (1) of the New Act, in an urbanization control area prescribed in Article 31-4, paragraph (1) of the Supplementary Provisions of the New Act, that was acquired during the period from January 1, 1969 (for land located within the area of Okinawa Prefecture and other land specified by Cabinet Order, the date specified by Cabinet Order for the owner of each such land) to the day before the Effective Date.

The provisions of Article 701-34, paragraph (3), item (i) and item (ii)-2 of the table in Article 701-41, 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 Article referred to as "business office tax on businesses") to be imposed on businesses for business years ending on or after the Effective Date and to business office tax on new construction or extension prescribed in Article 701-32, paragraph (2) of the New Act (hereinafter in this Article 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 Article referred to as a "business premises building") carried out on or after the Effective Date, and for business office tax on businesses imposed on businesses for business years that ended before the Effective Date and 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 to city planning tax for fiscal year 1982 and subsequent fiscal years, and for city planning tax for fiscal years up to and including fiscal year 1981, the provisions then in force continue to govern.

②For city planning tax imposed on the houses prescribed in Article 15, paragraph (6) of the Supplementary Provisions of the Former Act that were acquired during the period from January 2, 1979 through January 1, 1981, the provisions then in force continue to govern.

③For city planning tax imposed on the houses prescribed in Article 15, paragraph (11) of the Supplementary Provisions of the Former Act that were acquired during the period from January 2, 1979 through January 1, 1981, the provisions then in force continue to govern.

The provisions of Article 703-4, paragraph (4) of the New Act apply to national health insurance tax for fiscal year 1982 and subsequent fiscal years, and for national health insurance tax for fiscal years up to and including fiscal year 1981, 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.