①The provisions of Article 348, paragraph (2), item (xxxiii) and Article 349-3, paragraph (8) of the New Act apply to fixed assets tax for fiscal year 1984 and subsequent fiscal years, and for fixed assets tax for fiscal years up to and including fiscal year 1983, the provisions then in force continue to govern.

②With respect to fixed assets tax imposed on the crude oil storage facilities prescribed in Article 15, paragraph (4) of the Supplementary Provisions of the Former Act that were newly established during the period from April 1, 1981 through March 31, 1983, and the crude oil storage facilities prescribed in Article 15, paragraph (4) of the Supplementary Provisions of the Former Act that were newly established during the period from April 1, 1983 through March 31, 1985 on the basis of the plan for the stockpiling of petroleum prescribed in Article 5, paragraph (1) of the Petroleum Stockpiling Act (Act No. 96 of 1975) that was notified by March 31, 1983 pursuant to that paragraph (hereinafter in this paragraph referred to as "crude oil stockpiling facilities under a notified plan"), the provisions of Article 15, paragraph (4) of the Supplementary Provisions of the Former Act remain in force. In this case, with respect to the application of that paragraph to crude oil stockpiling facilities under a notified plan, in that paragraph the phrase "March 31, 1983" is deemed to be replaced with "March 31, 1985", and the phrase "three-fourths" is deemed to be replaced with "four-fifths".

③The provisions of Article 15, paragraph (8) of the Supplementary Provisions of the Former Act remain in force with respect to fixed assets tax up to and including that for fiscal year 1983 imposed on the depreciable assets prescribed in that paragraph, and fixed assets tax for fiscal years 1984 and 1985 imposed on the depreciable assets used for the disposal of industrial waste (excluding the industrial waste prescribed in Article 15, paragraph (7) of the Supplementary Provisions of the New Act) among the depreciable assets prescribed in that paragraph (limited to those acquired by January 1, 1983; hereinafter in this paragraph referred to as "specified industrial waste disposal facilities"). In this case, with respect to the application of that paragraph to specified industrial waste disposal facilities, in that paragraph the phrase "fiscal year 1983" is deemed to be replaced with "fiscal year 1985", and the phrase "one-third" is deemed to be replaced with "two-thirds".

④For fixed assets tax imposed on the houses and depreciable assets prescribed in Article 15, paragraph (17) of the Supplementary Provisions of the Former Act that were acquired during the period from January 2, 1981 through January 1, 1983, the provisions then in force continue to govern.

⑤For fixed assets tax imposed on the machinery and equipment prescribed in Article 15, paragraph (20) of the Supplementary Provisions of the Former Act that were acquired by January 1, 1983, the provisions then in force continue to govern.

①The provisions of Article 444, paragraph (1) of the New Act apply to light motor vehicle tax for fiscal year 1984 and subsequent fiscal years, and for light motor vehicle tax for fiscal years up to and including fiscal year 1983, the provisions then in force continue to govern.

②For light motor vehicle tax for fiscal year 1983 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 489, paragraph (1) of the New Act apply to electricity tax to be imposed on electricity used on or after June 1, 1984 (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 (viii)-2 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 1984 and subsequent fiscal years, and for special land holding tax imposed on land for fiscal years up to and including fiscal year 1983, the provisions then in force continue to govern.

②The provisions of Article 586, paragraph (2), item (viii)-2 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 on or after the Effective Date, and for special land holding tax imposed on acquisitions of land before the Effective Date, 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 1984 and subsequent fiscal years, and for national health insurance tax for fiscal years up to and including fiscal year 1983, the provisions then in force continue to govern.

②For the reduction of national health insurance tax for fiscal year 1983 under Article 703-5 of the Former Act as applied with terms replaced pursuant to Article 33 of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.

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.

①For city planning tax imposed on the houses prescribed in Article 15, paragraph (2) of the Supplementary Provisions of the Former Act that were constructed by March 31, 1983, the provisions then in force continue to govern.

②For city planning tax imposed on the houses prescribed in Article 15, paragraph (17) of the Supplementary Provisions of the Former Act that were acquired during the period from January 2, 1981 to January 1, 1983, the provisions then in force continue to govern.

The provisions of Article 32-3, paragraph (1) of the Supplementary Provisions 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 the businesses of corporations for business years ending on or after the Effective Date and the businesses of individuals for 1984 and later years (excluding the businesses of individuals discontinued before the Effective Date), and for business office tax on businesses imposed on the businesses of corporations for business years ending before the Effective Date, the businesses of individuals for years before that year, and the businesses of individuals for 1984 that were discontinued before the Effective Date, the provisions then in force continue to govern.

①The provisions of Article 37, paragraph (2) of the Supplementary Provisions of the New Act (limited to the portion relating to corporate prefectural inhabitant tax and municipal inhabitant tax) apply to corporate prefectural inhabitant tax or municipal inhabitant tax relating to business years ending on or after the Effective Date, or to the period under Article 53, paragraph (5) or Article 321-8, paragraph (5) of the New Act, and for corporate prefectural inhabitant tax or municipal inhabitant tax relating to business years ending before the Effective Date or those periods, the provisions then in force continue to govern.

②The provisions of Article 37, paragraph (3) of the Supplementary Provisions of the New Act apply to corporate enterprise tax for business years ending on or after the Effective Date and corporate enterprise tax on liquidation income arising from dissolution or merger on or after the Effective Date, and for corporate enterprise tax for business years ending before the Effective Date and enterprise tax on liquidation income arising from dissolution or merger before the Effective Date, the provisions then in force continue to govern.

③The provisions of Article 37, paragraph (4) of the Supplementary Provisions of the New Act apply to real property acquisition tax to be imposed on the acquisition of the real property prescribed in that paragraph on or after the Effective Date, and for real property acquisition tax imposed on the acquisition of the real property prescribed in that paragraph before the Effective Date, the provisions then in force continue to govern.

④The provisions of Article 37, paragraph (7) of the Supplementary Provisions of the New Act apply to automobile acquisition tax to be imposed on the acquisition of motor vehicles on or after the Effective Date, and for automobile acquisition tax imposed on the acquisition of motor vehicles before the Effective Date, the provisions then in force continue to govern.

⑤The provisions of Article 37, paragraph (10) of the Supplementary Provisions of the New Act apply to electricity tax to be imposed on electricity used on or after January 1, 1985.

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.