The provisions of Article 29-5 of the Supplementary Provisions of the New Act apply to land that, on or after January 2, 1997, newly becomes farmland in an urbanization promotion area due to the fact that city planning concerning urbanization promotion areas and urbanization control areas under Article 7, paragraph (1) of the City Planning Act (Act No. 100 of 1968) has been determined for the area of the municipality concerned, or for other reasons specified by Cabinet Order, and the provisions then in force continue to govern farmland in an urbanization promotion area located on January 1, 1997.

The provisions of Article 468 of the New Act and Article 30-2 of the Supplementary Provisions of the New Act apply to municipal tobacco tax to be imposed on manufactured tobacco relating to a sale under Article 465, paragraph (1) of the New Act, or a sale or consumption, etc. under paragraph (2) of that Article (hereinafter in this paragraph referred to as "sale, etc.") made on or after the Effective Date, and the provisions then in force continue to govern municipal tobacco tax imposed on manufactured tobacco relating to sale, etc. made before the Effective Date.

①Except as otherwise specially provided, the provisions of the New Act concerning special land holding tax imposed on land apply to special land holding tax imposed on land for fiscal year 1997 and thereafter, and the provisions then in force continue to govern special land holding tax imposed on land up to fiscal year 1996.

②Except as provided for in paragraph (7), the provisions of the New Act concerning special land holding tax imposed on the acquisition of land apply to special land holding tax to be imposed on the acquisition of land on or after the Effective Date, and the provisions then in force continue to govern special land holding tax imposed on the acquisition of land before the Effective Date.

③The part of the provisions of Article 586, paragraph (2), item (i)-10 of the New Act (limited to the part concerning special land holding tax imposed on land) that concerns land used as the site of a house or structure used for lodging facilities applies to special land holding tax imposed on land used as the site of that house or structure that is newly constructed or extended on or after the Effective Date.

④The part of the provisions of Article 586, paragraph (2), item (i)-12 of the New Act (limited to the part concerning special land holding tax imposed on land) that concerns land used as the site of a house or structure used for lodging facilities applies to special land holding tax imposed on land used as the site of that house or structure that is newly constructed or extended on or after the Effective Date.

⑤The provisions then in force continue to govern special land holding tax imposed on land used for a barrier or other structure prescribed in Article 586, paragraph (2), item (ii), (c) of the Former Act (limited to land acquired by the day before the Effective Date).

⑥The provisions of Article 586, paragraph (2), item (iii)-2 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 used for facilities prescribed in that item (limited to those acquired on or after the Effective Date).

⑦The provisions of Article 31-3, paragraph (3) of the Supplementary Provisions of the New Act apply to special land holding tax to be imposed on the acquisition of land on or after January 1, 1997, and the provisions then in force continue to govern special land holding tax imposed on the acquisition of land before that day.

①The provisions of the New Act concerning business office tax on business (meaning business office tax on business prescribed in Article 701-32, paragraph (1) of the New Act; the same applies hereinafter in this paragraph) apply to business office tax on business to be imposed on the business of a corporation for business years ending on or after the Effective Date and on the business of an individual for the year 1997 and thereafter (excluding the business of an individual discontinued before the Effective Date), and the provisions then in force continue to govern business office tax on business imposed on the business of a corporation for business years ending before the Effective Date, on the business of an individual for years before 1997, and on the business of an individual for 1997 that was discontinued before the Effective Date.

②The provisions of the New Act concerning business office tax on new construction or expansion (meaning business office tax on 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 on new construction or expansion to be imposed on the new construction or extension of a business premises building carried out on or after the Effective Date, and the provisions then in force continue to govern business office tax on new construction or expansion imposed on the new construction or extension of a business premises building carried out before the Effective Date.

①Except as provided for in the following paragraph, the provisions of the New Act concerning city planning tax apply to city planning tax for fiscal year 1997 and thereafter, and the provisions then in force continue to govern city planning tax up to fiscal year 1996.

②The provisions then in force continue to govern city planning tax imposed on a house prescribed in Article 15, paragraph (34) of the Supplementary Provisions of the Former Act that was newly acquired between April 1, 1996 and March 31, 1997 and directly used for an air transport service prescribed in Article 2, paragraph (16) of the Civil Aeronautics Act.

The provisions of Article 703-4, paragraph (17) of the New Act apply to national health insurance tax for fiscal year 1997 and thereafter, and the provisions then in force continue to govern national health insurance tax up to fiscal year 1996.

The provisions then in force continue to govern the application of penal provisions to acts committed before the enforcement of this Act (or, for an amending provision listed in the items of Article 1 of the Supplementary Provisions, before the enforcement of that amending provision), and to acts committed after the enforcement of this Act in relation to local taxes for which the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions and local taxes relating to the provisions of the Former Act that remain in force pursuant to the provisions of these Supplementary Provisions.

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.