The provisions of Article 489, paragraph (1) of the New Act apply to electricity tax to be imposed on electricity used on or after June 1, 1983 (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.

①The provisions of Article 586, paragraph (2), item (xi) of the New Act (limited to the portion concerning special land holding tax imposed on land) apply to special land holding tax imposed on land for fiscal year 1983 and subsequent fiscal years, and for special land holding tax imposed on land for fiscal years up to and including fiscal year 1982, the provisions then in force continue to govern.

②The provisions of Article 586, paragraph (2), item (xi) 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 made on or after the Effective Date, and for special land holding tax imposed on acquisitions of land relating to acquisitions of land made before the Effective Date, the provisions then in force continue to govern.

The provisions of Article 700-6 of the New Act apply to light oil delivery tax to be imposed on the delivery of light oil on or after June 1, 1983, and for light oil delivery tax imposed on the delivery of light oil before that date, the provisions then in force continue to govern.

The provisions of Article 700-52 of the New Act apply to hunting entry tax to be imposed on a person who is to receive hunter registration on or after the Effective Date, and for hunting entry tax imposed on a person who received hunter registration before the Effective Date, the provisions then in force continue to govern.

①Except as provided in the following paragraph, the provisions of Article 701-34, paragraph (3), item (xxiii) and Article 701-41, paragraph (2) of the New Act (limited to the portion concerning 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")) apply to 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 1983 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 for 1983 that were abolished before the Effective Date, the provisions then in force continue to govern.

②The provisions of Article 701-41, paragraph (2) of the Former Act (limited to the portion concerning business office tax on businesses) remain in force with respect to business office tax on businesses to be imposed on the businesses of corporations for business years ending on or after the Effective Date that are carried on at places of business, etc. to which that paragraph was applied for business years that ended during the period from April 1, 1978 through March 31, 1983, and on the businesses of individuals for 1983 and subsequent years that are carried on at places of business, etc. to which that paragraph was applied for the businesses for 1978 through 1982.

③The provisions of Article 701-34, paragraph (3), item (xxiii) and Article 701-41, paragraph (2) (limited to the portion concerning 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")) and Article 701-48 of the New Act apply to 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.

①The provisions of Article 702, paragraph (2) of the New Act apply to city planning tax for fiscal year 1983 and subsequent fiscal years, and for city planning tax for fiscal years up to and including fiscal year 1982, the provisions then in force continue to govern.

②For city planning tax imposed on the warehouses prescribed in Article 15, paragraph (5) of the Supplementary Provisions of the Former Act that were newly established or expanded during the period from January 2, 1965 through January 1, 1982, the provisions then in force continue to govern.

①The provisions of Article 703-4, paragraph (4) of the New Act apply to national health insurance tax for fiscal year 1983 and subsequent fiscal years, and for national health insurance tax for fiscal years up to and including fiscal year 1982, the provisions then in force continue to govern.

②The provisions of Article 33 of the Supplementary Provisions of the Former Act remain in force with respect to national health insurance tax for fiscal year 1982.

①The provisions of Article 734, paragraph (3) of the New Act apply to corporate Tokyo inhabitant tax relating to business years ending on or after the Effective Date or to the period under Article 321-8, paragraph (5) of the New Act as applied mutatis mutandis in that paragraph, and for corporate Tokyo inhabitant tax relating to business years ending before the Effective Date or the period referred to in that paragraph, the provisions then in force continue to govern.

②Notwithstanding the provisions of the preceding paragraph, where the deadline for filing the return under Article 321-8, paragraph (1) of the New Act as applied mutatis mutandis in Article 734, paragraph (3) of the New Act, for a business year of a corporation ending on or after the Effective Date (limited to a return that a corporation obliged to submit a return on corporation tax under Article 71, paragraph (1) of the Corporation Tax Act (including cases where Article 72, paragraph (1) of that Act applies, and cases where these provisions are applied mutatis mutandis under Article 145, paragraph (1) of that Act) is to submit, under Article 321-8, paragraph (1) of the New Act as applied mutatis mutandis in Article 734, paragraph (3) of the New Act, by the deadline for filing the return on corporation tax), is before the Effective Date, the provisions then in force continue to govern the Tokyo inhabitant tax that the corporation paid, or should have paid, as Tokyo inhabitant tax relating to that return.

For automobile tax up to and including that for fiscal year 1982 imposed on the motor vehicles using electricity as a power source prescribed in Article 12-2, paragraph (1) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.

For light motor vehicle tax up to and including that for fiscal year 1982 imposed on the light motor vehicles, etc. using electricity as a power source prescribed in Article 30-2, paragraph (1) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.

The provisions of Article 32, paragraph (1) of the Supplementary Provisions of the New Act apply to automobile acquisition tax to be imposed on acquisitions of motor vehicles on or after the Effective Date, and for automobile acquisition tax imposed on acquisitions of motor vehicles before the Effective Date, 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.