①Except as otherwise specially provided, the provisions of the New Act concerning real property acquisition tax apply to real property acquisition tax to be imposed on acquisitions of real property on or after the Effective Date, and for real property acquisition tax imposed on acquisitions of real property before the Effective Date, the provisions then in force continue to govern.

②The provisions of Article 73-14, paragraph (1) of the New Act apply to real property acquisition tax to be imposed on the acquisition of a dwelling prescribed in that paragraph on or after July 1, 1985, and for real property acquisition tax imposed on the acquisition of a dwelling prescribed in that paragraph before that date, the provisions then in force continue to govern.

③Notwithstanding the provisions of the preceding paragraph, the provisions of Article 73-14, paragraph (1) of the New Act apply to real property acquisition tax imposed on the acquisition of the dwellings in the case where a person who built a dwelling before July 1, 1985 (including the purchase of a newly built dwelling that has not yet been used for residence by any person; the same applies hereinafter in this paragraph) newly builds, on or after that date and within one year after the construction of that dwelling, a dwelling that is to form a single structure with that dwelling, or builds an extension to that dwelling, and the construction of the earlier and later dwellings is deemed to be the construction of one dwelling unit pursuant to the provisions of paragraph (2) of that Article.

④The provisions of Article 73-28, paragraph (2) of the Former Act remain in force with respect to real property acquisition tax to be imposed on the acquisition of real property in the case where, with respect to the land subject to paragraph (1) of that Article before the Effective Date and the dwellings for which a Local Housing Corporation comes to bear tax liability for real property acquisition tax pursuant to Article 73-2, paragraph (2) of the Former Act as prescribed in Article 73-28, paragraph (1) of the Former Act, the first transfer from the Local Housing Corporation takes place on or after the Effective Date. In this case, the phrase "the preceding paragraph" in Article 73-28, paragraph (2) of the Former Act is deemed to be replaced with "Article 73-28, paragraph (1) of the Local Tax Act prior to its amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 9 of 1985)".

⑤The provisions of Article 10-2, paragraph (2) of the Supplementary Provisions of the New Act apply to real property acquisition tax to be imposed on the acquisition of land for a dwelling eligible for the special measure under Article 73-24, paragraph (1), item (iii) of the New Act newly built on or after April 1, 1984, and for real property acquisition tax to be imposed on the acquisition of land for a dwelling eligible for the special measure under that item newly built before that date, the provisions then in force continue to govern.

①Except as otherwise specially provided, the provisions of the New Act concerning individual municipal inhabitant tax apply to individual municipal inhabitant tax for fiscal year 1985 and subsequent fiscal years, and for individual municipal inhabitant tax for fiscal years up to and including fiscal year 1984, the provisions then in force continue to govern.

②The provisions of Article 314-2, paragraph (1), item (iii) of the New Act and Articles 34-2 and 34-3 of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal year 1986 and subsequent fiscal years, and for individual municipal inhabitant tax for fiscal years up to and including fiscal year 1985, the provisions then in force continue to govern.

③The provisions of Article 4, paragraph (1) and Article 5, paragraph (3) of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal year 1987 and subsequent fiscal years, and for individual municipal inhabitant tax for fiscal years up to and including fiscal year 1986, the provisions then in force continue to govern.

④The provisions of Article 321-8, paragraph (4) of the New Act apply to corporate municipal inhabitant tax for business years ending on or after the Effective Date, and for corporate municipal inhabitant tax for business years that ended before the Effective Date, the provisions then in force continue to govern.

①Except as otherwise specially provided, the provisions of the New Act concerning fixed assets tax apply to fixed assets tax for fiscal year 1985 and subsequent fiscal years, and for fixed assets tax for fiscal years up to and including fiscal year 1984, the provisions then in force continue to govern.

②For fixed assets tax imposed on the structures prescribed in Article 349-3, paragraph (15) of the Former Act that were installed during the period from January 2, 1981 through January 1, 1984, the provisions then in force continue to govern.

③For fixed assets tax imposed on the structures prescribed in Article 15, paragraph (12) of the Supplementary Provisions of the Former Act that were laid during the period from January 2, 1982 through January 1, 1984, the provisions then in force continue to govern.

④For fixed assets tax imposed on the depreciable assets prescribed in Article 15, paragraph (14) of the Supplementary Provisions of the Former Act that were acquired by March 31, 1984, the provisions then in force continue to govern.

⑤For fixed assets tax imposed on the houses and depreciable assets prescribed in Article 15, paragraph (20) of the Supplementary Provisions of the Former Act that were acquired during the period from January 2, 1982 through January 1, 1984, the provisions then in force continue to govern.

⑥For fixed assets tax imposed on the rental housing prescribed in Article 16, paragraph (3) of the Supplementary Provisions of the Former Act that was newly built, and on the former farmland prescribed in paragraph (4) of that Article among the land used as the site of rental housing prescribed in that paragraph that was newly built within that period, during the period from the effective date of the Act on Temporary Measures concerning Promotion of Conversion of Farmlands into Housing Lands in Relation to Securing Fair Taxation of Fixed Asset Tax on Specified Farmlands in Urbanization Areas (Act No. 102 of 1973) through March 31, 1985, the provisions then in force continue to govern.

Solely for fixed assets tax for fiscal year 1985, with respect to fixed assets tax imposed on land subject to Article 18, paragraph (1), Article 19, paragraph (1) or Article 19-4 of the Supplementary Provisions of the New Act, the mayor of the municipality may, for the amounts specified in the items of Article 28, paragraph (1) of the Supplementary Provisions of the New Act and the comparison-based tax base amount of that paragraph that have been entered in the land tax ledgers, etc. pursuant to that paragraph, and the amounts specified in the items of paragraph (2) of that Article that have been entered in the land tax ledgers, etc. pursuant to that paragraph, substitute notification of those amounts to the owner of that land for the inspection of the fixed assets tax ledger under Article 415 of the New Act. In this case, for the application of Article 417, paragraph (1) and Article 432, paragraph (1) of the New Act as applied with terms replaced pursuant to Article 22, paragraph (1) of the Supplementary Provisions of the New Act to the comparison-based tax base amount under Article 28, paragraph (1) of the Supplementary Provisions of the New Act for that land, in Article 417, paragraph (1) of the New Act as applied with terms replaced pursuant to Article 22, paragraph (1) of the Supplementary Provisions of the New Act, the phrase "that the registration of the price, etc. of the fixed asset (including the comparison-based tax base amount under Article 28, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this paragraph) has not been made on or after the date when the fixed assets tax ledger was made available for inspection pursuant to Article 415, paragraph (1), or the registered price, etc." is deemed to be replaced with "the comparison-based tax base amount under that paragraph relating to that notification, on or after the date of giving notification of the comparison-based tax base amount under Article 28, paragraph (1) of the Supplementary Provisions pursuant to Article 7 of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 9 of 1985)", the phrase "price or comparison-based tax base amount under that paragraph" is deemed to be replaced with "comparison-based tax base amount under that paragraph", and the phrase "the price, etc." is deemed to be replaced with "the comparison-based tax base amount under that paragraph", and in Article 432, paragraph (1) of the New Act, the phrase "during the period from the first day of the inspection period under Article 415, paragraph (1) (including the case under Article 419, paragraph (3)) to 10 days after its last day, or under Article 417, paragraph (1)" is deemed to be replaced with "the date of receiving notification of the comparison-based tax base amount under Article 28, paragraph (1) of the Supplementary Provisions pursuant to Article 7 of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc., or Article 417, paragraph (1) as applied with terms replaced pursuant to Article 7 of the Supplementary Provisions of that Act".

①The provisions of Article 444, paragraph (1), item (i) of the New Act and Article 30-2, paragraph (1) of the Supplementary Provisions of the New Act apply to light motor vehicle tax for fiscal year 1985 and subsequent fiscal years, and for light motor vehicle tax for fiscal years up to and including fiscal year 1984, the provisions then in force continue to govern.

②For light motor vehicle tax for fiscal year 1984 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.

①The provisions of Article 586, paragraph (2), item (i)-2 and item (xxix) of the New Act (limited to the portion concerning special land holding tax imposed on land) and Article 31-3, paragraph (1) and Article 31-4 of the Supplementary Provisions of the New Act apply to special land holding tax imposed on land for fiscal year 1985 and subsequent fiscal years, and for special land holding tax imposed on land for fiscal years up to and including fiscal year 1984, the provisions then in force continue to govern.

②The provisions of Article 586, paragraph (2), item (i)-2 and 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 to be 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.

The provisions of item (x) of the table in Article 701-41, paragraph (1) 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 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 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.

The provisions of the New Act concerning city planning tax apply to city planning tax for fiscal year 1985 and subsequent fiscal years, and for city planning tax for fiscal years up to and including fiscal year 1984, the provisions then in force continue to govern.

For automobile tax for fiscal year 1984 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 hunter registration tax imposed on a person who receives hunter registration during the period from April 1, 1984 through March 31, 1985, the provisions then in force continue to govern.

①For the calculation of national health insurance tax for fiscal year 1984 under Article 703-4, paragraphs (5) and (8) of the Former Act as applied with terms replaced pursuant to Article 33, paragraph (1) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.

②For the reduction of national health insurance tax for fiscal year 1984 under Article 703-5 of the Former Act as applied with terms replaced pursuant to Article 33, paragraph (2) of the Supplementary Provisions of the Former Act, 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.