①Except as otherwise provided, the portion of the provisions of the New Act concerning fixed assets tax applies to fixed assets tax for fiscal years from fiscal year 2004 onward, and the provisions then in force continue to govern fixed assets tax for fiscal years up to and including fiscal year 2003.

②The provisions of Article 343, paragraph (9) of the New Act apply to fixed assets tax for fiscal years from fiscal year 2005 onward imposed on specified ancillary equipment prescribed in that paragraph that is installed on or after the Effective Date, and the provisions then in force continue to govern fixed assets tax imposed on specified ancillary equipment prescribed in that paragraph that was installed before the Effective Date.

③The provisions then in force continue to govern fixed assets tax imposed on depreciable assets prescribed in Article 348, paragraph (2), item (xv) of the Former Act that were established before the Effective Date.

④The provisions of Article 348, paragraph (2), item (xxii) of the New Act apply to fixed assets tax for fiscal years from fiscal year 2005 onward, and the provisions then in force continue to govern fixed assets tax for fiscal years up to and including fiscal year 2004.

⑤The provisions of Article 348, paragraph (2), item (xxxii) of the New Act apply to fixed assets tax for fiscal years from fiscal year 2005 onward, and the provisions then in force continue to govern fixed assets tax for fiscal years up to and including fiscal year 2004.

⑥The provisions of Article 349-3, paragraph (2) of the New Act apply to fixed assets tax for fiscal years from fiscal year 2005 onward imposed on structures prescribed in that paragraph that are laid on or after the Effective Date, and the provisions then in force continue to govern fixed assets tax imposed on structures prescribed in Article 349-3, paragraph (2) of the Former Act that were laid before the Effective Date.

⑦The provisions then in force continue to govern fixed assets tax for fiscal years up to and including fiscal year 2004 imposed on fixed assets prescribed in Article 349-3, paragraph (16) of the Former Act.

⑧The provisions of Article 349-3, paragraph (17) of the New Act apply to fixed assets tax for fiscal years from fiscal year 2005 onward.

⑨The provisions then in force continue to govern fixed assets tax for fiscal years up to and including fiscal year 2004 imposed on fixed assets prescribed in Article 349-3, paragraph (18) of the Former Act.

⑩The provisions then in force continue to govern fixed assets tax imposed on track facilities prescribed in Article 349-3, paragraph (32) of the Former Act that were laid before the Effective Date.

⑪The provisions of Article 349-3, paragraph (35) of the New Act apply to fixed assets tax for fiscal years from fiscal year 2005 onward imposed on depreciable assets used for a substation prescribed in that paragraph that are constructed on or after the Effective Date, and the provisions then in force continue to govern fixed assets tax imposed on depreciable assets used for a substation prescribed in Article 349-3, paragraph (37) of the Former Act that were constructed before the Effective Date.

⑫The provisions of Article 349-3, paragraph (37) of the New Act apply to fixed assets tax for fiscal years from fiscal year 2005 onward imposed on depreciable assets prescribed in that paragraph that are acquired on or after the Effective Date, and the provisions then in force continue to govern fixed assets tax imposed on depreciable assets prescribed in Article 349-3, paragraph (39) of the Former Act that were acquired before the Effective Date.

⑬The provisions then in force continue to govern a request for the delivery of a certificate based on the provisions of Article 382-3 of the Former Act made before the Effective Date.

⑭The provisions then in force continue to govern fixed assets 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 April 1, 2002 to March 31, 2004.

⑮The provisions then in force continue to govern fixed assets tax imposed on facilities or equipment prescribed in Article 15, paragraph (5) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2002 to March 31, 2004.

⑯The provisions then in force continue to govern fixed assets tax imposed on depreciable assets prescribed in Article 15, paragraph (6), item (ii) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2002 to March 31, 2004.

⑰The provisions then in force continue to govern fixed assets tax imposed on structures prescribed in Article 15, paragraph (7) of the Supplementary Provisions of the Former Act that were installed during the period from April 1, 2002 to March 31, 2004.

⑱The provisions then in force continue to govern fixed assets tax imposed on facilities prescribed in Article 15, paragraph (9) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2002 to March 31, 2004.

⑲The provisions then in force continue to govern fixed assets tax imposed on aircraft prescribed in Article 15, paragraph (10) of the Supplementary Provisions of the Former Act on which fixed assets tax began to be newly imposed during the period from fiscal year 1997 to fiscal year 2003.

⑳The provisions then in force continue to govern fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (15) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2002 to March 31, 2004.

（二十一）The provisions then in force continue to govern fixed assets tax imposed on land and houses prescribed in Article 15, paragraph (20) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 1996 to March 31, 2004.

（二十二）The provisions then in force continue to govern fixed assets tax imposed on depreciable assets prescribed in Article 15, paragraph (23) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2003 to March 31, 2004.

（二十三）With regard to fixed assets tax imposed on houses and depreciable assets used for facilities necessary for joint research with an organ of the State, prescribed in Article 15, paragraph (24) of the Supplementary Provisions of the Former Act, that were newly acquired during the period from April 1, 2000 to March 31, 2004, the provisions of that paragraph remain in force. In this case, in that paragraph, the phrase "from April 1, 2000 to March 31, 2005" is deemed to be replaced with "from April 1, 2000 to March 31, 2004", and the phrase "or houses and depreciable assets, specified by Cabinet Order, that a juridical person under Article 34 of the Civil Code that conducts research jointly with a specified incorporated administrative agency (meaning a specified incorporated administrative agency prescribed in Article 2, paragraph (2) of the Act on General Rules for Incorporated Administrative Agencies, limited to one that is a tax-exempt incorporated administrative agency; the same applies hereinafter in this paragraph) and is specified by Cabinet Order has newly acquired during the period from April 1, 2001 to March 31, 2005 on land owned by that specified incorporated administrative agency (limited to land for which the consideration for its use is set lower than the market price, as specified by Order of the Ministry of Internal Affairs and Communications) and uses for facilities necessary for that research" is deemed to be replaced with "that are used for facilities necessary for research that the juridical person under Article 34 of the Civil Code conducts jointly with a national university corporation, being houses and depreciable assets that that juridical person under Article 34 of the Civil Code owns on land owned by that national university corporation (limited to land that that national university corporation succeeded to from the State pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the National University Corporation Act (Act No. 112 of 2003) and for which the consideration for its use is set lower than the market price, as specified by Order of the Ministry of Internal Affairs and Communications)".

（二十四）The provisions then in force continue to govern fixed assets tax imposed on depreciable assets prescribed in Article 15, paragraph (26) of the Supplementary Provisions of the Former Act that were newly established during the period from April 1, 2003 to March 31, 2004.

（二十五）The provisions then in force continue to govern fixed assets tax imposed on machinery and equipment prescribed in Article 15, paragraph (32) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2002 to March 31, 2004.

（二十六）The provisions then in force continue to govern fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (33) of the Supplementary Provisions of the Former Act that were directly used for their original business in a local wholesale market prescribed in Article 2, paragraph (4) of the Wholesale Market Act, in which the business under Article 2, paragraph (3), item (ii) of the Food Distribution Structure Improvement Promotion Act is carried out based on a structural improvement plan prescribed in Article 4, paragraph (6) of that Act for which certification was received under Article 4, paragraph (2) of that Act during the period from August 1, 2000 to March 31, 2004.

（二十七）The provisions then in force continue to govern fixed assets tax imposed on telecommunications facilities prescribed in Article 15, paragraph (35) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2002 to March 31, 2004.

①The provisions of Article 485-13, paragraph (1) of the New Act apply to municipal tobacco tax for fiscal years from fiscal year 2004 onward, and the provisions then in force continue to govern municipal tobacco tax for fiscal years up to and including fiscal year 2003.

②With regard to the application of the provisions of Article 485-13, paragraph (1) of the New Act to municipal tobacco tax for fiscal year 2004, in that paragraph, the phrase "the proportion obtained by dividing the number obtained by multiplying the tobacco consumption base population of the municipality (meaning the total of the population aged 20 or over of the municipality according to the results of the most recent published national census and the population aged 20 or over of persons who reside in a municipality other than that municipality and who are employed in, or attend school in, that municipality; the same applies hereinafter in this Article) by two by the total of the tobacco consumption base population nationwide" is deemed to be replaced with "the proportion obtained by dividing the number obtained by multiplying the tobacco consumption base population of the municipality (meaning the total of the population aged 20 or over of the municipality according to the results of the most recent published national census and the population aged 20 or over of persons who reside in a municipality other than that municipality and who are employed in, or attend school in, that municipality; the same applies hereinafter in this Article) by two by the total of the tobacco consumption base population nationwide, multiplied by 112/100", and the phrase "the amount equivalent to the excess" is deemed to be replaced with "an amount equivalent to one-half of the amount equivalent to the excess".

③With regard to the application of the provisions of Article 485-13, paragraph (1) of the New Act to municipal tobacco tax for fiscal year 2005, in that paragraph, the phrase "the proportion obtained by dividing the number obtained by multiplying the tobacco consumption base population of the municipality (meaning the total of the population aged 20 or over of the municipality according to the results of the most recent published national census and the population aged 20 or over of persons who reside in a municipality other than that municipality and who are employed in, or attend school in, that municipality; the same applies hereinafter in this Article) by two by the total of the tobacco consumption base population nationwide" is deemed to be replaced with "the proportion obtained by dividing the number obtained by multiplying the tobacco consumption base population of the municipality (meaning the total of the population aged 20 or over of the municipality according to the results of the most recent published national census and the population aged 20 or over of persons who reside in a municipality other than that municipality and who are employed in, or attend school in, that municipality; the same applies hereinafter in this Article) by two by the total of the tobacco consumption base population nationwide, multiplied by 104/100".