①Except as otherwise provided, the portion of the provisions of the New Act (excluding the provisions of Articles 603-2 and 603-2-2 of the New Act and Articles 31-3-2 and 31-3-3 of the Supplementary Provisions of the New Act) concerning special land holding tax imposed on land applies to special land holding tax imposed on land for fiscal years from fiscal year 2003 onward, and the provisions then in force continue to govern special land holding tax imposed on land for fiscal years up to and including fiscal year 2002.

②Except as otherwise provided, the portion of the provisions of the New Act (excluding the provisions of Articles 603-2 and 603-2-2 of the New Act and Articles 31-3-2 and 31-3-3 of the Supplementary Provisions of the New Act) concerning special land holding tax imposed on the acquisition of land applies 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 of Article 586, paragraph (2), item (i)-12 of the New Act (limited to the part concerning special land holding tax imposed on land), as to the part concerning land used as the site of a house or structure used for the agriculture, forestry and fisheries experience facilities and the agricultural, forestry and fishery products sales facilities prescribed in that item, 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 Effective Date.

④The provisions of Article 586, paragraph (2), items (viii)-2, (xxvi) and (xxvii)-2, Article 587-2, paragraph (1), and Article 31-3, paragraphs (4) and (9) of the Supplementary Provisions 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 for fiscal years from fiscal year 2004 onward, and the provisions then in force continue to govern special land holding tax imposed on land for fiscal years up to and including fiscal year 2003.

⑤The provisions of Article 586, paragraph (2), item (xxvii)-6 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 that is newly constructed on or after the Effective Date.

⑥The provisions of Article 602, paragraph (1), item (i), (e) of the New Act apply to special land holding tax on land pertaining to a transfer prescribed in that item that is made on or after the Effective Date.

⑦The provisions of Article 603-2, paragraph (4) of the Former Act remain in force with regard to a finding under paragraph (1) of that Article pertaining to an application prescribed in paragraph (2) of that Article that was made before the Effective Date.

⑧The provisions of Article 603-2-2, paragraph (2) of the Former Act remain in force with regard to a confirmation under paragraph (1) of that Article pertaining to a procedure specified by Cabinet Order that was carried out before the Effective Date.

⑨With regard to the Special Land Holding Tax Council, the provisions of Article 603-3 of the Former Act remain in force until the investigation and deliberation are completed on the matters placed within its authority by the provisions of Article 603-2, paragraph (4) or Article 603-2-2, paragraph (2) of the Former Act, which are to remain in force pursuant to the provisions of the preceding two paragraphs.

⑩The provisions of Article 31, paragraph (2) and 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, 2003, and the provisions then in force continue to govern special land holding tax imposed on the acquisition of land before that date.

①The provisions of Article 32, paragraphs (3) through (5) and paragraph (7) of the Supplementary Provisions of the New Act, the provisions of paragraph (9) of that Article (excluding the part pertaining to a person who has made a notification under Article 16, paragraph (3) of the Road Transport Vehicle Act (Act No. 185 of 1951)), and the provisions of paragraphs (10) and (11) of that Article 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, paragraphs (9) and (10) of the Supplementary Provisions of the Former Act.

③The provisions of Article 32, paragraph (9) of the Supplementary Provisions of the New Act (limited to the part pertaining to a person who has made a notification under Article 16, paragraph (3) of the Road Transport Vehicle Act) apply to automobile acquisition tax to be imposed on the acquisition of a motor vehicle on or after the date of enforcement of the Act Partially Amending the Road Transport Vehicle Act (Act No. 89 of 2002), and the provisions then in force continue to govern automobile acquisition tax imposed on the acquisition of a motor vehicle before that date.

①Except as otherwise provided, the portion of the provisions of the New Act concerning business office tax (meaning business office tax prescribed in Article 701-32, paragraph (1) of the New Act; the same applies hereinafter in this paragraph) applies to business office tax 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 2003 onward (excluding the business of individuals discontinued before the Effective Date), and the provisions then in force continue to govern business office tax imposed on the business of corporations for business years ending before the Effective Date and on the business of individuals for years before 2003 and the business of individuals for 2003 that was discontinued before the Effective Date.

②The provisions then in force continue to govern 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 Former Act) 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 Former Act) carried out before the Effective Date.

③The provisions of the Former Act remain in force with regard to business office tax on business (meaning business office tax on business prescribed in Article 701-32, paragraph (1) of the Former Act) to be imposed on the business of the Japan Science and Technology Corporation for business years ending on or before September 30, 2003, among the business relating to the facilities set forth in the table in Article 701-41, paragraph (1), item (ii)-2 of the Former Act.

①Except as otherwise provided, the portion of the provisions of the New Act concerning city planning tax applies to city planning tax for fiscal years from fiscal year 2003 onward, and the provisions then in force continue to govern city planning tax for fiscal years up to and including fiscal year 2002.

②The provisions of Article 702, paragraph (2) of the New Act (limited to the part concerning the provisions of Article 349-3, paragraphs (26), (35) and (41) of the New Act), and Article 15-2, paragraph (2) and Article 15-3, paragraph (2) of the Supplementary Provisions of the New Act, apply to city planning tax for fiscal years from fiscal year 2004 onward, and the provisions then in force continue to govern city planning tax for fiscal years up to and including fiscal year 2003.

③The provisions of Article 702, paragraph (2) of the New Act (limited to the part concerning the provisions of Article 349-3, paragraphs (28) through (31) of the New Act) apply to city planning tax for fiscal years from fiscal year 2007 onward imposed on land or houses to which the provisions of Article 349-3, paragraphs (28) through (31) of the New Act apply (excluding houses acquired on or before March 31, 2006), and the provisions then in force continue to govern city planning tax for fiscal years up to and including fiscal year 2006 imposed on land to which the provisions of Article 349-3, paragraphs (28) through (31) of the Former Act apply, and city planning tax imposed on houses acquired on or before March 31, 2006 to which those provisions apply.

④The provisions of Article 702, paragraph (2) of the New Act (limited to the part concerning the provisions of Article 349-3, paragraph (36) of the New Act) apply to city planning tax for fiscal years from fiscal year 2007 onward imposed on houses to which the provisions of Article 349-3, paragraph (36) of the New Act apply that are acquired on or after April 1, 2006, and the provisions then in force continue to govern city planning tax imposed on houses to which the provisions of Article 349-3, paragraph (36) of the Former Act apply that were acquired on or before March 31, 2006.