①Except as otherwise specially provided, the provisions of the New Act concerning real property acquisition tax apply to real property acquisition tax to be imposed on acquisitions of real property on or after the Effective Date, and for real property acquisition tax imposed on acquisitions of real property before the Effective Date, the provisions then in force continue to govern.

②The provisions of Article 73-4, paragraph (1), item (xii) of the Former Act remain in force with respect to real property acquisition tax to be imposed on the acquisition of real property in the case where the Employment and Human Resources Development Organization of Japan, Independent Administrative Agency acquires real property prescribed in that item that is used for the business prescribed in Article 23, paragraph (1), item (ii) of the Act on Temporary Measures for Stabilization of Employment of Coal Miners, etc. (Act No. 199 of 1959) prior to repeal under Article 2 of the Act on Development of Related Acts upon Completion of Structural Adjustment of the Coal Mining Industry (Act No. 16 of 2000), which remains in force pursuant to Article 4 of the Supplementary Provisions of that Act, only where the acquisition of that real property is made between March 1, 2004 and March 30, 2005. In this case, in Article 73-4, paragraph (1), item (xii) of the Former Act, "Employment and Human Resources Development Organization of Japan" is deemed to be replaced with "Employment and Human Resources Development Organization of Japan, Independent Administrative Agency", and "Act on Temporary Measures for Stabilization of Employment of Coal Miners, etc." is deemed to be replaced with "Act on Temporary Measures for Stabilization of Employment of Coal Miners, etc. prior to repeal under Article 2 of the Act on Development of Related Acts upon Completion of Structural Adjustment of the Coal Mining Industry (Act No. 16 of 2000), which remains in force pursuant to Article 4 of the Supplementary Provisions of that Act".

③The provisions of Article 10, paragraph (5) of the Supplementary Provisions of the Former Act remain in force with respect to real property acquisition tax to be imposed on the acquisition of land prescribed in that paragraph, only where the acquisition of that land is made between October 1, 2003 and March 31, 2007. In this case, in Article 10, paragraph (5) of the Supplementary Provisions of the Former Act, "land that the Japan Railway Construction Public Corporation succeeded to from the former JNR Settlement Corporation pursuant to Article 2, paragraph (1) of the Supplementary Provisions of the Act on Treatment of Debt, etc. of JNR Settlement Corporation and owns" is deemed to be replaced with "land that the Japan Railway Construction, Transport and Technology Agency, Independent Administrative Agency succeeded to, pursuant to Article 2, paragraph (1) of the Supplementary Provisions of the Act on the Japan Railway Construction, Transport and Technology Agency, Independent Administrative Agency (Act No. 180 of 2002), from the Japan Railway Construction Public Corporation prior to dissolution under that paragraph (hereinafter in this paragraph referred to as the "former Japan Railway Construction Public Corporation") and owns, and that the former Japan Railway Construction Public Corporation succeeded to from the former JNR Settlement Corporation pursuant to Article 2, paragraph (1) of the Supplementary Provisions of the Act on Treatment of Debt, etc. of JNR Settlement Corporation", and "March 31, 2001" is deemed to be replaced with "March 31, 2007".

④With regard to real property acquisition tax to be imposed on the acquisition of real property in the case where an agreement bank prescribed in Article 7, paragraph (1), item (i) of the Supplementary Provisions of the Deposit Insurance Act prior to amendment by Article 6 of the Act Partially Amending the Deposit Insurance Act (Act No. 93 of 2000) acquires real property through the transfer of all or part of the business prescribed in item (i) of Article 8, paragraph (1) of the Supplementary Provisions of the Deposit Insurance Act prior to amendment by Article 6 of the Act Partially Amending the Deposit Insurance Act (Act No. 93 of 2000) of a failed financial institution (meaning a failed financial institution prescribed in Article 2, paragraph (4) of the Deposit Insurance Act prior to that amendment; the same applies hereinafter in this paragraph) that it carries out, under the agreement prescribed in Article 7, paragraph (1) of the Supplementary Provisions of the Deposit Insurance Act prior to that amendment, with the mediation of the Prime Minister prescribed in Article 8, paragraph (1), item (i) of the Supplementary Provisions of the Deposit Insurance Act prior to that amendment, or through the purchase of assets of a failed financial institution that it carries out upon entrustment by the Deposit Insurance Corporation prescribed in Article 8, paragraph (1), item (ii) of the Supplementary Provisions of the Deposit Insurance Act prior to that amendment, the provisions of Article 10, paragraph (6) of the Supplementary Provisions of the Former Act remain in force. In this case, "Deposit Insurance Act" in Article 10, paragraph (6) of the Supplementary Provisions of the Former Act is deemed to be replaced with "Deposit Insurance Act prior to amendment by Article 6 of the Act Partially Amending the Deposit Insurance Act (Act No. 93 of 2000)".

⑤The provisions of Article 11, paragraph (12), Article 11-5, paragraph (3) and Article 11-6 of the Supplementary Provisions of the Former Act remain in force with respect to real property acquisition tax to be imposed on the acquisition of real property prescribed in Article 11, paragraph (12) of the Supplementary Provisions of the Former Act, only where that acquisition is made between the Effective Date and March 31, 2003. In this case, "March 31, 2001" in Article 11, paragraph (12) of the Supplementary Provisions of the Former Act is deemed to be replaced with "March 31, 2003".

⑥The provisions of Article 12, paragraphs (1) through (3) of the Supplementary Provisions of the New Act apply to real property acquisition tax on farmland, pasture land and quasi-farmland (hereinafter in this paragraph referred to as "farmland, etc.") subject to the application of Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) that has been leased, in the case where, on or after the Effective Date, superficies rights, etc. prescribed in paragraph (15) of that Article are created on the farmland, etc. for use as land for temporary road use, etc. prescribed in that paragraph.

The provisions of Article 147 and Article 12-3 of the Supplementary Provisions of the New Act apply to automobile tax for fiscal year 2002 and thereafter, and the provisions then in force continue to govern automobile tax up to fiscal year 2001.

①The provisions of Article 314-2 of the New Act apply to individual municipal inhabitant tax for fiscal year 2002 and thereafter, and the provisions then in force continue to govern individual municipal inhabitant tax up to fiscal year 2001.

②With regard to the application of the provisions of Article 314-2 of the New Act, for individual municipal inhabitant tax for fiscal year 2002 only, "that is paid" in Article 314-2, paragraph (1), item (v), (d) of the New Act is deemed to be replaced with "that is paid (limited, in the case of one concluded by that casualty insurance company or foreign casualty insurance company, etc., to one for which the start of the insurance period of the insurance policy (where no insurance period is specified, the date on which it takes effect; the same applies in paragraph (8)) is on or after July 1, 2001)"; in item (v)-3 of that paragraph, "as a result of which mutual aid benefits" is deemed to be replaced with "as a result of which insurance benefits or mutual aid benefits"; in Article 314-2, paragraph (8), item (i) of the New Act, "among casualty insurance policies" is deemed to be replaced with "among casualty insurance policies (excluding those concluded by that foreign casualty insurance company, etc. outside the area where this Act is enforced),"; "those (excluding those set forth in item (iii) or paragraph (1), item (v), (d) and those concluded by that foreign casualty insurance company, etc. outside the area where this Act is enforced)" is deemed to be replaced with "those, and casualty insurance policies concluded by that casualty insurance company or foreign casualty insurance company, etc. under which insurance benefits are paid for bodily injury or illness, under which insurance benefits are paid as a result of having been admitted to a hospital or clinic and having paid the medical expenses prescribed in paragraph (1), item (ii) or for other reasons specified by Cabinet Order (limited to those for which the start of the insurance period of the casualty insurance policy is on or before June 30, 2001, and excluding those set forth in item (iii))"; and in item (iii) of that paragraph, "excluding" is deemed to be replaced with "excluding, and, in the case of one concluded by that life insurance company or foreign life insurance company, etc., limited to one for which the start of the insurance period of the insurance policy is on or after July 1, 2001".

③The provisions of Article 5, paragraph (2) of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal year 2003 and thereafter, and the provisions then in force continue to govern individual municipal inhabitant tax up to fiscal year 2002.

④The provisions of Article 35-4 of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal year 2002 and thereafter, and the provisions then in force continue to govern individual municipal inhabitant tax up to fiscal year 2001.

⑤With regard to the application of the provisions of Article 35-4 of the Supplementary Provisions of the New Act between the Effective Date and March 31, 2002, "paragraph (10)" in paragraph (2), item (i) and paragraph (4) of that Article is deemed to be replaced with "paragraph (9)".

⑥The provisions of the New Act concerning corporate municipal inhabitant tax apply to corporate municipal inhabitant tax for each business year, and corporate municipal inhabitant tax on the corporation tax amount for each calculation period, where a merger or division takes place on or after the Effective Date, and to corporate municipal inhabitant tax on the corporation tax amount on liquidation income arising from dissolution where a dissolution takes place on or after the Effective Date (including corporate municipal inhabitant tax on the corporation tax amount for the business year in liquidation of a corporation on which corporation tax on liquidation income is imposed and on the corporation tax amount to be paid upon a partial distribution of residual assets; the same applies hereinafter in this paragraph), and the provisions then in force continue to govern corporate municipal inhabitant tax for each business year where a merger took place before the Effective Date, corporate municipal inhabitant tax on the corporation tax amount on liquidation income arising from dissolution where a dissolution took place before the Effective Date, and corporate municipal inhabitant tax on the corporation tax amount on liquidation income arising from merger where a merger took place before the Effective Date.