①For fixed assets tax or city planning tax for fiscal year 1992 and fiscal year 1993 imposed on farmland in an urbanization promotion area prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 2 that is located on the assessment date for fiscal year 1991 and to which the proviso to Article 19-3, paragraph (1) of the Supplementary Provisions of that Act (including as applied mutatis mutandis pursuant to paragraphs (2) and (4) of that Article) was applied for fixed assets tax for fiscal year 1991, the provisions then in force continue to govern.

②Solely for fixed assets tax or city planning tax for fiscal year 1992 and fiscal year 1993, among land that, after the assessment date for fiscal year 1991, has newly become farmland in an urbanization promotion area prescribed in Article 19-2 of the Supplementary Provisions of the Local Tax Act as amended by the provisions of Article 2 due to a change of land category prescribed in Article 19-3, paragraph (2) of the Supplementary Provisions of that Act or other circumstances specified by Cabinet Order, where farmland in an urbanization promotion area similar to that land is the farmland in an urbanization promotion area prescribed in the preceding paragraph, the amount of fixed assets tax or city planning tax imposed on that land is to be the tax amount calculated, treating that land as having been located as farmland in an urbanization promotion area on the assessment date for that fiscal year, in accordance with the rules of Articles 19-3 and 19-4 of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 2 or the provisions of Articles 27 and 27-2 of the Supplementary Provisions of that Act.

③The provisions of the preceding two paragraphs do not apply to fixed assets tax or city planning tax pertaining to land to which the provisions of Article 29-5, paragraph (1), (5) or (12) of the Supplementary Provisions of the Local Tax Act as amended by the provisions of Article 2 apply; provided, however, that this does not apply where land to which the provisions of paragraph (5) of that Article have been applied becomes subject to the provisions of paragraph (6) of that Article.

①The provisions of Article 586, paragraph (2), item (ii), (b) of the New Act (limited to the part concerning special land holding tax imposed on land) apply to special land holding tax imposed on land for fiscal year 1991 and thereafter, and for special land holding tax imposed on land up to fiscal year 1990, the provisions then in force continue to govern.

②The provisions of Article 586, paragraph (2), item (ii), (b) of the New Act (limited to the part 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.

③For special land holding tax imposed on land, up to fiscal year 1991, pertaining to the land prescribed in Article 586, paragraph (2), item (xiii)-3 of the Former Act, and special land holding tax imposed on acquisitions of the land prescribed in that item made up to the day before the day on which the Act on Temporary Measures for Small and Medium-Sized Enterprises in Specified Regions (Act No. 97 of 1986) ceases to be effective, the provisions then in force continue to govern.

④For special land holding tax imposed on acquisitions of land that is subject to filing and payment by August 31, 1991 pursuant to the provisions of Article 599, paragraph (1), item (iii) of the New Act as applied by replacing terms in Article 31-4, paragraph (3) of the Supplementary Provisions of the New Act, the phrase "within one year before July 1" in Article 599, paragraph (1), item (iii) of the New Act as so applied and the phrase "within one year before the relevant base date" in Article 31-4, paragraph (2) of the Supplementary Provisions of the New Act are deemed to be replaced with "during the period from April 1, 1991 to June 30 of that year".

⑤For special land holding tax imposed on acquisitions of land that is subject to filing and payment by the end of February 1992 pursuant to the provisions of Article 599, paragraph (1), item (ii) of the New Act as applied by replacing terms in Article 31-4, paragraph (3) of the Supplementary Provisions of the New Act, the phrase "within one year before January 1" in Article 599, paragraph (1), item (ii) of the New Act as so applied and the phrase "within one year before the relevant base date" in Article 31-4, paragraph (2) of the Supplementary Provisions of the New Act are deemed to be replaced with "during the period from April 1, 1991 to December 31 of that year".

①Except as otherwise specially provided, the provisions of the New Act concerning business office tax pertaining to business (meaning the business office tax pertaining to business prescribed in Article 701-32, paragraph (1) of the New Act; the same applies hereinafter in this paragraph and paragraphs (3) and (6)) apply to business office tax pertaining to business to be imposed on the business of a corporation for business years ending on or after the Effective Date and the business of an individual for calendar year 1991 and thereafter (excluding the business of an individual abolished before the Effective Date), and for business office tax pertaining to business imposed on the business of a corporation for business years that ended before the Effective Date, and on the business of an individual for calendar years before 1991 and the business of an individual for calendar year 1991 that was abolished before the Effective Date, the provisions then in force continue to govern.

②Except as otherwise specially provided, the provisions of the New Act concerning business office tax pertaining to new construction or expansion (meaning the business office tax pertaining to new construction or expansion prescribed in Article 701-32, paragraph (2) of the New Act; the same applies hereinafter in this paragraph, paragraph (4) and paragraph (5)) apply to business office tax pertaining to new construction or expansion to be imposed on new construction or extension of business premises buildings (meaning the business premises buildings prescribed in Article 701-31, paragraph (1), item (vii) of the New Act; the same applies hereinafter in this paragraph, paragraph (4) and paragraph (5)) carried out on or after the Effective Date, and for business office tax pertaining to new construction or expansion imposed on new construction or extension of business premises buildings carried out before the Effective Date, the provisions then in force continue to govern.

③For business office tax pertaining to business to be imposed on the business prescribed in Article 32-3, paragraph (2) of the Supplementary Provisions of the Former Act for business years ending on or before December 4, 1991, the provisions then in force continue to govern.

④For business office tax pertaining to new construction or expansion to be imposed on new construction or extension of business premises buildings pertaining to the facilities prescribed in Article 32-3, paragraph (4) of the Supplementary Provisions of the Former Act that is carried out on or before November 12, 1991, the provisions then in force continue to govern.

⑤For business office tax pertaining to new construction or expansion to be imposed on new construction or extension of business premises buildings pertaining to the facilities prescribed in Article 32-3, paragraph (8) of the Supplementary Provisions of the Former Act that is carried out on or before December 4, 1991, the provisions then in force continue to govern.

⑥For the calculation of the floor area of places of business that is to be the tax base of the asset levy, within the business office tax pertaining to business to be imposed on the business of a corporation for business years ending on or before December 4, 1991, among the business prescribed in Article 32-3-2, paragraph (3) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.

The provisions of Article 703-4, paragraph (17) of the New Act apply to national health insurance tax for fiscal year 1991 and thereafter, and for national health insurance tax up to fiscal year 1990, the provisions then in force continue to govern.

The provisions of Article 12-3 of the Supplementary Provisions of the New Act apply to automobile tax for fiscal year 1991 and thereafter, and for automobile tax up to fiscal year 1990, 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 1991 and thereafter, and for city planning tax up to fiscal year 1990, the provisions then in force continue to govern.

Except as otherwise specially provided, the provisions of the Local Tax Act as amended by the provisions of Article 2 concerning city planning tax apply to city planning tax for fiscal year 1992 and thereafter, and for city planning tax up to fiscal year 1991, the provisions then in force continue to govern.

The provisions of Article 30-2 of the Supplementary Provisions of the New Act apply to light motor vehicle tax for fiscal year 1991 and thereafter, and for light motor vehicle tax up to fiscal year 1990, the provisions then in force continue to govern.

The provisions of Article 32, paragraph (5) 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.