The provisions of Article 30-2, paragraph (1) of the Supplementary Provisions of the New Act apply to light motor vehicle tax for fiscal years beginning with fiscal year 1993, and with regard to light motor vehicle tax for fiscal years up to and including fiscal year 1992, the provisions then in force continue to govern.

①With regard to special land holding tax imposed on land up to fiscal year 1995 relating to land prescribed in Article 586, paragraph (2), item (xiii)-2 of the Former Act, and special land holding tax imposed on the acquisition of land prescribed in that item made on or before July 5, 1995, the provisions then in force continue to govern.

②The provisions of Article 31-3, paragraph (1) of the Supplementary Provisions of the New Act apply to special land holding tax imposed on land for fiscal years beginning with fiscal year 1994, and with regard to special land holding tax imposed on land for fiscal years up to and including fiscal year 1993, the provisions then in force continue to govern.

①The provisions of Article 32, paragraph (3) 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.

②With regard to automobile acquisition tax imposed on the acquisition of vehicles complying with the 1988 regulations, etc. prescribed in Article 32, paragraph (4) of the Supplementary Provisions of the Former Act (limited to the case where that acquisition was made before the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions, or where a person who received deregistration before the date of enforcement of the provisions listed in that item for a motor vehicle that complies with the exhaust gas safety standards prescribed to be applied on and after April 1, 1979 referred to in that paragraph acquired the vehicles complying with the 1988 regulations, etc. prescribed in that paragraph on or after that date as a replacement for that motor vehicle, and excluding the case where that acquisition is subject to the application of Article 32, paragraph (4) of the Supplementary Provisions of the New Act), the provisions then in force continue to govern.

③With regard to automobile acquisition tax imposed on the acquisition, before the Effective Date, of motor vehicles prescribed in Article 32, paragraphs (5) and (6) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.

④With regard to the application of Article 32, paragraph (7) of the Supplementary Provisions of the New Act to automobile acquisition tax to be imposed on the acquisition of motor vehicles prescribed in that paragraph made between the Effective Date and the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions, "paragraph (4) or the preceding paragraph" in that paragraph is deemed to be replaced with "paragraph (4)".

The provisions of the New Act relating to light oil delivery tax apply to light oil delivery tax to be imposed on sales of fuel hydrocarbon oil under Article 700-3, paragraph (3) of the New Act and sales of light oil or fuel hydrocarbon oil under paragraph (4) of that Article carried out on or after the Effective Date, and with regard to light oil delivery tax imposed on sales of light oil under Article 700-3, paragraph (3) of the Former Act and sales of fuel hydrocarbon oil under paragraph (4) of that Article carried out before the Effective Date, the provisions then in force continue to govern.

①In addition to the cases prescribed in Articles 700-3 and 700-4 of the New Act, in the cases prescribed in the following items, light oil delivery tax is imposed on the person specified in each such item, with the delivery, etc. set forth in each such item deemed to be a delivery under Article 700-3, paragraph (1) of the New Act and the person specified in each such item deemed to be the person who makes that delivery, with the quantity of light oil pertaining to that delivery, etc. (in the case of item (iii), where that light oil is light oil manufactured under Article 700-3, paragraph (4) of the New Act and was manufactured by the petroleum product seller who owns that light oil (meaning a petroleum product seller prescribed in that paragraph; the same applies hereinafter in this Article), the quantity obtained by deducting the quantity equivalent to hydrocarbon oil other than light oil under that paragraph, and in the case of item (iv), the quantity of light oil stated in the tax exemption certificate) as the tax base, in the prefecture where the office or place of business directly related to that delivery, etc. of the person specified in each such item is located (for a person who has no office or place of business, the address; the same applies in paragraph (5)). The rate of light oil delivery tax in this case is 7,800 yen per kiloliter, notwithstanding Article 700-7 of the New Act and Article 32-2, paragraph (2) of the Supplementary Provisions.

②In the case where, on or after December 1, 1993, a sale of fuel hydrocarbon oil under Article 700-3, paragraph (3) of the New Act or a sale of light oil or fuel hydrocarbon oil under paragraph (4) of that Article is made, and that light oil or fuel hydrocarbon oil includes light oil on which light oil delivery tax was imposed, or should have been imposed, at the former tax rate (excluding light oil on which light oil delivery tax is imposed, or should be imposed, pursuant to paragraph (1), items (i) through (iii) of the preceding paragraph), with regard to the light oil delivery tax imposed, "the quantity of hydrocarbon oil" in paragraphs (3) and (4) of that Article is deemed to be replaced with "the quantity of hydrocarbon oil (for light oil on which light oil delivery tax was imposed, or should have been imposed, at the rate prescribed in Article 32-2, paragraph (1) of the Supplementary Provisions, the quantity obtained by multiplying the quantity of the portion equivalent to that light oil by 0.758)".

③The provisions of items (iii) and (iv) of paragraph (1) do not apply, for the same petroleum product seller, where the total of the quantity of light oil relating to the ownership or storage under item (iii) of that paragraph and the quantity of light oil stated in the tax exemption certificate under item (iv) of that paragraph is less than one kiloliter within the same prefecture.

④Where light oil delivery tax is imposed pursuant to the provisions of paragraph (1), items (i) through (iii), the provisions of Article 700-5, item (ii) of the New Act do not apply.

⑤The collection of light oil delivery tax in the cases of paragraph (1), items (ii) through (iv) is to be by filing and payment, and a contracted dealer, primary distributor or petroleum product seller on whom light oil delivery tax is imposed pursuant to those provisions must, within one month from December 1, 1993 (in the case of paragraph (1), item (ii), the day on which the contracted dealer or primary distributor made the transfer under that item), submit a return stating the tax base quantity of light oil delivery tax, the amount of tax and other matters specified by the Prefectural Ordinance, to the prefectural governor of the prefecture where the office or place of business directly related to the transfer under that item, the ownership or storage under item (iii) of that paragraph, or the possession under item (iv) of that paragraph is located, and pay the declared amount of tax to that prefecture. In this case, the provisions of Chapter IV, Section 2, Subsections 2 and 4 of the New Act apply, with the light oil delivery tax to be paid pursuant to the provisions of this paragraph deemed to be the light oil delivery tax to be paid pursuant to the provisions of Article 700-14 of the New Act, the return under the provisions of this paragraph deemed to be the return under the provisions of that Article, and the due date for payment under this paragraph deemed to be the due date for payment under that Article.

⑥Where the amount of light oil delivery tax to be paid by filing and payment pursuant to the provisions of the preceding paragraph exceeds 50,000 yen, the prefectural governor may, upon application by the contracted dealer, primary distributor or petroleum product seller, grant a deferral of collection for a period not exceeding three months. In this case, where the prefectural governor finds it necessary, the prefectural governor may take security from the contracted dealer, primary distributor or petroleum product seller.

⑦The provisions of Article 15, paragraph (4), Article 15-2, paragraph (1), Article 15-3 and Article 16-2, paragraphs (1) through (3) of the New Act apply mutatis mutandis to the deferral of collection under the first sentence of the preceding paragraph, and the provisions of Article 11, Article 16, paragraph (3), Article 16-2, paragraph (4) and Article 16-5, paragraphs (1) and (2) of the New Act apply mutatis mutandis to the security under the second sentence of the preceding paragraph.

⑧Where the prefectural governor has granted a deferral of collection pursuant to the provisions of paragraph (6), the prefectural governor is to exempt the portion of the amount of delinquency charge on the tax amount for which the deferral of collection was granted that corresponds to the period of that deferral of collection.

①The provisions of the New Act relating to business office tax relating to business (meaning business office tax relating to the business prescribed in Article 701-32, paragraph (1) of the New Act; the same applies hereinafter in this paragraph) apply to business office tax relating to business to be imposed on the business of corporations for business years ending on or after the Effective Date and the business of individuals for years beginning with 1993 (excluding the business of individuals abolished before the Effective Date), and with regard to business office tax relating to business imposed on the business of corporations for business years that ended before the Effective Date, the business of individuals for years before 1993, and the business of individuals for 1993 that was abolished before the Effective Date, the provisions then in force continue to govern.

②The provisions of the New Act relating to business office tax relating to new construction or expansion (meaning business office tax relating to new construction or expansion prescribed in Article 701-32, paragraph (2) of the New Act; the same applies hereinafter in this paragraph) apply to business office tax relating to new construction or expansion to be imposed on the new construction or expansion of business premises buildings (meaning business premises buildings prescribed in Article 701-31, paragraph (1), item (vii) of the New Act; the same applies hereinafter in this paragraph) carried out on or after the Effective Date, and with regard to business office tax relating to new construction or expansion imposed on the new construction or expansion of business premises buildings carried out before the Effective Date, the provisions then in force continue to govern.

①Except as provided in the following paragraph, the provisions of the New Act relating to city planning tax apply to city planning tax for fiscal years beginning with fiscal year 1993, and with regard to city planning tax for fiscal years up to and including fiscal year 1992, the provisions then in force continue to govern.

②The provisions of Article 702-3 of the New Act, and Article 17, Article 17-2, paragraph (2), Article 25, Article 25-2, Article 27, Article 27-2, and Article 29-6, paragraphs (1) and (2) of the Supplementary Provisions of the New Act apply to city planning tax for fiscal years beginning with fiscal year 1994, and with regard to city planning tax for fiscal years up to and including fiscal year 1993, 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 years beginning with fiscal year 1993, and with regard to national health insurance tax for fiscal years up to and including fiscal year 1992, the provisions then in force continue to govern.

The provisions of Article 34-2, paragraphs (2), (4) and (6) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax and municipal inhabitant tax relating to transfers by a person liable for the income levy on or after the Effective Date that fall under transfers for a determined site for constructing a superior residential area, etc. prescribed in paragraph (2) of that Article, and with regard to individual prefectural inhabitant tax and municipal inhabitant tax relating to transfers by a person liable for the income levy before the Effective Date that fall under transfers for a determined site for constructing a superior residential area, etc. prescribed in Article 34-2, 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.