①Except as otherwise specially provided, the provisions of the New Act (excluding the provisions of Articles 31-3-2 and 31-3-3 of the Supplementary 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 2002 and thereafter, and for special land holding tax imposed on land up to fiscal year 2001, the provisions then in force continue to govern.

②Except as otherwise specially provided, the provisions of the New Act (excluding the provisions of Articles 31-3-2 and 31-3-3 of the Supplementary Provisions of the New Act) 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.

③The provisions then in force continue to govern special land holding tax imposed on land used as the site of a building prescribed in Article 586, paragraph (2), item (i)-10 of the Former Act in connection with facilities prescribed in that item that were newly established or expanded before the Effective Date and have been used for a business prescribed in that item, and on land used as the site of a house or structure prescribed in that item that was newly constructed or extended before that date.

④The provisions then in force continue to govern special land holding tax imposed on land used for a building prescribed in Article 586, paragraph (2), item (i)-21 of the Former Act in connection with facilities prescribed in that item that were newly established or expanded before the Effective Date and have been used for a business prescribed in that item, where that building was newly constructed or extended before the Effective Date.

⑤The provisions then in force continue to govern special land holding tax imposed on land used as the site of a house or structure prescribed in Article 586, paragraph (2), item (i)-22 of the Former Act that was newly constructed or extended before the Effective Date.

⑥The provisions of Article 586, paragraph (2), item (i)-28 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 as the site of a house or structure prescribed in that item that is newly constructed or extended on or after the date of enforcement of the Act on Special Measures for the Promotion and Development of Okinawa.

⑦The provisions of Article 586, paragraph (2), item (i)-29 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 as the site of a house or structure prescribed in that item that is newly constructed or extended on or after the date of enforcement of the Act on Special Measures for the Promotion and Development of Okinawa.

⑧The provisions of Article 586, paragraph (2), item (i)-30 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 as the site of a building prescribed in that item in connection with facilities prescribed in that item that are newly established or expanded on or after the date of enforcement of the Act on Special Measures for the Promotion and Development of Okinawa and are used for a business prescribed in that item, where that building is newly constructed or extended on or after that date.

⑨The provisions of Article 586, paragraph (2), item (i)-31 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 as the site of a building prescribed in that item in connection with facilities prescribed in that item that are newly established or expanded on or after the date of enforcement of the Act on Special Measures for the Promotion and Development of Okinawa and are used for a business prescribed in that item.

⑩The provisions of Article 586, paragraph (2), item (i)-32 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 as the site of a building prescribed in that item in connection with facilities prescribed in that item that are newly established or expanded on or after the date of enforcement of the Act on Special Measures for the Promotion and Development of Okinawa and are used for a business prescribed in that item.

⑪The provisions of Article 586, paragraph (2), item (i)-33 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 as the site of a building prescribed in that item in connection with facilities prescribed in that item that are newly established or expanded on or after the date of enforcement of the Act on Special Measures for the Promotion and Development of Okinawa and are used for a business prescribed in that item.

⑫The provisions of Article 586, paragraph (2), item (ii), (l) 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 that are acquired on or after the date of enforcement of the Soil Contamination Countermeasures Act.

⑬The provisions then in force continue to govern special land holding tax imposed on land prescribed in Article 586, paragraph (2), item (x) of the Former Act (limited to land acquired before the Effective Date and used for a business prescribed in that item).

⑭With regard to special land holding tax that is to be imposed on the acquisition of land prescribed in Article 31-2, paragraph (3) of the Supplementary Provisions of the Former Act (limited to land acquired on or before March 31, 2004), the provisions of that paragraph remain in force. In this case, the phrase "March 31, 2002" in that paragraph is deemed to be replaced with "March 31, 2004".

⑮With regard to the application of the provisions of Article 31-2-2, paragraph (1) of the Supplementary Provisions of the New Act during the period from the Effective Date to the day preceding the date of enforcement of the Act on Facilitation of Condominium Reconstruction, etc., the phrase ", paragraph (29), item (i) or (ii), or paragraph (32)" in that paragraph is deemed to be replaced with "or paragraph (29), item (i) or (ii)".

⑯The provisions then in force continue to govern special land holding tax on land relating to a transfer made before the Effective Date for planned land for tax-exempt land, etc. prescribed in Article 31-3-2, paragraph (1) of the Supplementary Provisions of the Former Act.

①The provisions of Article 32, paragraphs (1), (6), (8), (9) and (11) 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 (10) of the Supplementary Provisions of the Former Act.

①Except where otherwise specially provided, the portion of 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, paragraphs (3) and (4), and Article 10, paragraph (3) of the Supplementary Provisions) applies to business office tax on business to be imposed on the business of corporations for business years ending on or after the Effective Date and on the business of individuals for years from 2002 onward (excluding the business of individuals discontinued before the Effective Date), and the provisions then in force continue to govern business office tax on business imposed on the business of corporations for business years ending before the Effective Date and on the business of individuals for years before 2002 and the business of individuals for 2002 that was discontinued before the Effective Date.

②The portion of the 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) applies 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.

③With regard to the calculation of the floor area of the place of business that is to be the tax base for the asset levy, of the business office tax on business to be imposed on the business of corporations up to the first business year ending on or after April 1, 2002 and on the business of individuals up to 2002, among the business prescribed in Article 32-3, paragraph (1) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.

④With regard to the calculation of the floor area of the place of business that is to be the tax base for the asset levy, of the business office tax on business to be imposed on the business of corporations up to the first business year ending on or after the day on which five years have elapsed from the day on which the office or place of business relating to the facilities prescribed in Article 32-7, paragraph (8) of the Supplementary Provisions of the Former Act (meaning the office or place of business prescribed in Article 701-31, paragraph (1), item (v) of the New Act; the same applies hereinafter in this paragraph) was newly established, and on the business of individuals up to the year that includes the day on which five years have elapsed from the day on which the office or place of business relating to those facilities was newly established, among the business prescribed in that paragraph, the provisions then in force continue to govern.

①Except as provided for in the following paragraph, the portion of the provisions of the New Act concerning city planning tax applies to city planning tax for fiscal years from fiscal year 2002 onward, and the provisions then in force continue to govern city planning tax for fiscal years up to and including fiscal year 2001.

②The provisions then in force continue to govern city planning tax imposed on warehouses, etc. prescribed in Article 15, paragraph (3) of the Supplementary Provisions of the Former Act that were newly established or expanded during the period from January 2, 1995 to March 31, 2002.

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 a business during the period from April 1, 2000 to March 31, 2002.

②The provisions then in force continue to govern special land holding tax imposed on land that is the site of a house prescribed in Article 38, paragraph (4) of the Supplementary Provisions of the Former Act that was acquired or constructed and put to use for a business on or before March 31, 2002 (limited to land acquired before the Effective Date by a certified business operator prescribed in that paragraph).

③With regard to the calculation of the floor area of the place of business that is to be the tax base for the asset levy, of 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 through the Utilization of the Abilities of Private Business Operators in connection with a specified facility, up to the first business year ending on or after the day on which five years have elapsed from the day on which the office or place of business relating to the specified facility prescribed in Article 38, paragraph (6) of the Supplementary Provisions of the Former Act (meaning the office or place of business prescribed in Article 701-31, paragraph (1), item (v) of the New Act and limited to one newly established during the period from April 1, 2000 to March 31, 2002) was newly established, among the business prescribed in Article 38, paragraph (8) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.

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.