①The provisions of Article 3-3, paragraphs (3) and (4) of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal year 1989 and subsequent fiscal years, and with respect to individual municipal inhabitant tax up to that for fiscal year 1988, the provisions then in force continue to govern.

②The provisions of Article 314-2 of the New Act (excluding paragraph (1), item (iii) of that Article), Article 317-2 of the New Act and Article 33-2, paragraph (6) of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal year 1990 and subsequent fiscal years, and with respect to individual municipal inhabitant tax up to that for fiscal year 1989, the provisions then in force continue to govern.

③The provisions of Article 314-2, paragraph (1), item (v)-3 of the New Act apply to donations made by a person liable for the income levy of municipal inhabitant tax to the Community Chest on or after January 1, 1989.

①Except as otherwise specially provided, the provisions of the New Act relating to fixed assets tax apply to fixed assets tax for fiscal year 1989 and subsequent fiscal years, and with respect to fixed assets tax up to that for fiscal year 1988, the provisions then in force continue to govern.

②The provisions of Article 349-3, paragraph (34) of the New Act apply to fixed assets tax for fiscal year 1989 and subsequent fiscal years imposed on the depreciable assets prescribed in that paragraph laid on or after April 1, 1987.

③With respect to fixed assets tax imposed on the LP gas stockpiling facilities prescribed in Article 15, paragraph (3) of the Supplementary Provisions of the Former Act that were newly constructed during the period from April 1, 1981 to March 31, 1989, and on the LP gas stockpiling facilities prescribed in Article 15, paragraph (3) of the Supplementary Provisions of the Former Act that were newly constructed during the period from the Effective Date to March 31, 1992 based on a plan concerning the stockpiling of LP gas prescribed in Article 10-2, paragraph (1) of the Petroleum Stockpiling Act (Act No. 96 of 1975) that was notified by that date pursuant to the provisions of Article 10-2, paragraph (1) of that Act (hereinafter in this paragraph referred to as "LP gas stockpiling facility under a notified plan"), the provisions of Article 15, paragraph (3) of the Supplementary Provisions of the Former Act remain in force. In this case, for the application of the provisions of Article 15, paragraph (3) of the Supplementary Provisions of the Former Act to an LP gas stockpiling facility under a notified plan, "March 31, 1989" in that paragraph is deemed to be replaced with "March 31, 1992".

④With respect to fixed assets tax imposed on the machinery and other equipment prescribed in Article 15, paragraphs (12) and (16) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 1986 to March 31, 1988, the provisions then in force continue to govern.

①The provisions of the New Act relating to light oil delivery tax apply to light oil delivery tax to be imposed on the taking delivery of light oil prescribed in Article 700-3, paragraph (1) or (2) of the New Act, the sale of light oil under paragraph (3) of that Article, the sale of fuel hydrocarbon oil under paragraph (4) of that Article, the consumption of hydrocarbon oil under paragraph (5) of that Article, and the consumption or transfer of light oil under the items of Article 700-4, paragraph (1) of the New Act that take place on or after October 1, 1989, and to light oil delivery tax to be imposed in the case where, on or after that date, a special collection agent of light oil delivery tax comes to fall under the provisions of Article 700-3, paragraph (6) of the New Act.

②With respect to light oil delivery tax imposed on the taking delivery of light oil under Article 700-3, paragraph (1) of the Former Act, the sale of light oil under paragraph (2) of that Article, the consumption of hydrocarbon oil under paragraph (3) of that Article, and the consumption or transfer of light oil under the items of Article 700-4, paragraph (1) of the Former Act that took place before October 1, 1989, and light oil delivery tax imposed in the case where, before that date, a special collection agent of light oil delivery tax came to fall under the provisions of Article 700-3, paragraph (4) of the Former Act, the provisions then in force continue to govern.

③The application for designation as a primary distributor and the designation under the provisions of the New Act may be made even before October 1, 1989, in accordance with the rules of Article 700-6-2, paragraph (1) of the New Act.

④The designation as a primary distributor under the provisions of the Former Act of a person who, on September 30, 1989, is actually designated as a primary distributor under the provisions of the Former Act (hereinafter in this Article referred to as a "former primary distributor") and who has not, on October 1 of that year, been designated as a primary distributor under the provisions of the preceding paragraph or Article 700-6-2, paragraph (1) of the New Act is deemed to be a designation as a primary distributor under the provisions of Article 700-6-2, paragraph (1) of the New Act, only during the period from that date to March 31, 1990.

⑤A contracted dealer that was actually designated as a special collection agent of light oil delivery tax pursuant to the provisions of Article 700-11, paragraph (1) of the Former Act on September 30, 1989 (hereinafter in this Article referred to as a "former contracted dealer") is deemed to be a contracted dealer designated by the prefectural governor of the prefecture where its principal office or place of business is located pursuant to the provisions of Article 700-6-4, paragraph (1) of the New Act, only during the period from October 1 of that year to March 31, 1990.

⑥A former primary distributor or former contracted dealer may, notwithstanding the provisions of Article 700-6-4, paragraph (1) of the New Act, apply for designation as a contracted dealer under the provisions of that paragraph, only during the period from October 1, 1989 to March 31, 1990. In this case, "provisional contracted dealer" in that paragraph is deemed to be replaced with "former primary distributor prescribed in Article 8, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act (Act No. 14 of 1989) or former contracted dealer prescribed in paragraph (5) of that Article".

⑦Among former primary distributors to whom paragraph (4) applies on March 31, 1990 and former contracted dealers to whom paragraph (5) applies on that date, those that have not, on April 1 of that year, been designated as primary distributors under the provisions of paragraph (3) or Article 700-6-2, paragraph (1) of the New Act, or designated as contracted dealers under the provisions of Article 700-6-4, paragraph (1) of the New Act, are deemed to be contracted dealers designated by the prefectural governor of the prefecture where their principal office or place of business is located pursuant to the provisions of Article 700-6-4, paragraph (1) of the New Act, only during the period from that date to May 31 of that year.

⑧The prefectural governor is to, as provided by Prefectural Ordinance, have a special collection agent of light oil delivery tax return the identification card under Article 700-12, paragraph (2) of the Former Act that was issued to it on September 30, 1989.

⑨With respect to the use of a tax exemption certificate issued pursuant to the provisions of Article 700-15, paragraph (1) of the Former Act on or before September 30, 1989, notwithstanding the provisions of paragraph (1), the provisions then in force continue to govern only during the period from October 1 to October 31 of that year.

The provisions of Article 703-4, paragraph (17) of the New Act and Article 35-3 of the Supplementary Provisions of the New Act apply to national health insurance tax for fiscal year 1989 and subsequent fiscal years, and with respect to national health insurance tax up to that for fiscal year 1988, the provisions then in force continue to govern.

The provisions of Article 30-2, paragraph (2) of the Supplementary Provisions of the New Act apply to light motor vehicle tax for fiscal year 1989 and subsequent fiscal years, and with respect to light motor vehicle tax up to that for fiscal year 1988, 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.

The provisions of Article 13, paragraphs (6) and (8) of the Supplementary Provisions of the Act Partially Amending the Agricultural Land Development Public Corporation Act after amendment by the provisions of the preceding Article apply to fixed assets tax for fiscal year 1989 and subsequent fiscal years.