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 2000 and thereafter, and the provisions then in force continue to govern special land holding tax imposed on land up to fiscal year 1999.

②Except as otherwise specially provided, 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 provisions then in force continue to govern special land holding tax imposed on land used for processing facilities prescribed in Article 586, paragraph (2), item (ii), (d) of the Former Act (limited to those acquired before the Effective Date).

④The provisions of Article 586, paragraph (2), item (ii), (k) 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 processing facilities prescribed in that item that are acquired on or after the Effective Date.

⑤The provisions then in force continue to govern special land holding tax imposed on land prescribed in Article 31-2, paragraph (2) of the Supplementary Provisions of the Former Act (limited to land acquired before the Effective Date).

⑥The 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, 2000, 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 Article 32, paragraphs (1), (4), (8) and (10) of the Supplementary Provisions of the New Act apply to automobile acquisition tax to be imposed on the acquisition of a motor vehicle on or after the Effective Date, and the provisions then in force continue to govern automobile acquisition tax imposed on the acquisition of a motor vehicle before the Effective Date.

②The provisions then in force continue to govern automobile acquisition tax imposed on the acquisition, before the Effective Date, of a motor vehicle prescribed in Article 32, paragraph (9) of the Supplementary Provisions of the Former Act.

①Except as provided for in Article 18, paragraph (2) of the Supplementary Provisions, the 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 and Article 18, paragraph (2) of the Supplementary Provisions) 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 2000 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 2000, and on the business of an individual for 2000 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 (meaning a business premises building 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 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.

The provisions of the New Act concerning city planning tax apply to city planning tax for fiscal year 2000 and thereafter, and the provisions then in force continue to govern city planning tax up to fiscal year 1999.

The provisions of Article 703-4 of the New Act apply to national health insurance tax for fiscal year 2000 and thereafter, and the provisions then in force continue to govern national health insurance tax up to fiscal year 1999.

①The provisions then in force continue to govern fixed assets tax imposed on a house prescribed in Article 38, paragraph (2) of the Supplementary Provisions of the Former Act that was acquired or constructed and put to use for business between May 30, 1986 and March 31, 2000.

②The provisions then in force continue to govern the calculation of the floor area of the place of business that is to be the tax base of the asset levy among the business office tax on business to be imposed on the business conducted by a certified business operator prescribed in Article 6 of the Act on Temporary Measures for Promoting the Development of Specified Facilities by Utilizing the Abilities of Private Business Operators (Act No. 77 of 1986) relating to a facility, for business years up to the first business year to end on or after the day on which five years elapse from the day on which the office or place of business (meaning an office or place of business prescribed in Article 701-31, paragraph (1), item (v) of the New Act, limited to those newly established between May 30, 1986 and March 31, 2000) relating to that facility was newly established, among the business prescribed in Article 38, paragraph (8) of the Supplementary Provisions of the Former Act that relates to a specified facility prescribed in paragraph (6) of that Article.

With regard to the application of penal provisions to acts committed before the enforcement of this Act (or, for the provisions listed in the items of Article 1 of the Supplementary Provisions, before the enforcement of those provisions) 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 pertaining to the provisions of the Former Act that 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 9, paragraphs (4) and (5) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act and the Local Government Finance Act as amended by the provisions of the preceding Article apply to fixed assets tax for fiscal year 2000 and thereafter, and the provisions then in force continue to govern fixed assets tax up to fiscal year 1999.

The provisions of Article 6, paragraphs (9), (13), (18) and (21) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. as amended by the provisions of the preceding Article apply to fixed assets tax for fiscal year 2000 and thereafter, and the provisions then in force continue to govern fixed assets tax up to fiscal year 1999.

①The provisions of Article 11, paragraphs (5) and (7) and Article 21, paragraphs (6) and (8) of the Supplementary Provisions of the Act Partially Amending the Forest Development Corporation Act as amended by the provisions of the preceding Article (referred to as the "New Forest Development Corporation Act Amendment Act" in the following paragraph) apply to fixed assets tax for fiscal year 2000 and thereafter.

②The provisions of Article 21, paragraph (10) of the Supplementary Provisions of the New Forest Development Corporation Act Amendment Act apply to special land holding tax imposed on land for fiscal year 2000 and thereafter.