①If the price that is to be the tax base of fixed assets tax for fiscal year 2008 imposed on depreciable assets was determined pursuant to Article 414 of the Former Act, the mayor of the municipality must immediately revise the price, etc. of those depreciable assets (meaning the price, etc. prescribed in Article 389, paragraph (1) of the New Act; the same applies hereinafter in this Article) to the price, etc. under the provisions of the New Act and register it in the depreciable assets tax ledger.

②If the revision of the price, etc. under the provisions of the preceding paragraph is made on or after the date of the public notice under Article 411, paragraph (2) of the Local Tax Act, the mayor of the municipality must, without delay, notify the person liable for fixed assets tax imposed on those depreciable assets of the price, etc. relating to the revision and of the fact that it has been registered in the depreciable assets tax ledger.

③If the price of depreciable assets relating to the price that is to be the tax base of fixed assets tax for fiscal year 2008 imposed on those depreciable assets, which was notified to the mayor of the municipality pursuant to Article 389, paragraph (1) of the Local Tax Act, was determined pursuant to Article 414 of the Former Act, the prefectural governor or the Minister for Internal Affairs and Communications must immediately revise the price, etc. of those depreciable assets to the price, etc. under the provisions of the New Act, allocate the price, etc. relating to the revision to the municipalities in which those depreciable assets are deemed to be located, and notify the mayor of each of those municipalities of the allocated price, etc. In this case, the prefectural governor or the Minister for Internal Affairs and Communications must, without delay, notify the owner of those depreciable assets to that effect.

④The provisions of Article 389, paragraphs (2), (4), (5) and (6) (excluding the part relating to item (i)) of the New Act apply mutatis mutandis to the case referred to in the preceding paragraph. In this case, the phrase "prefectural governor" in paragraphs (4) and (5) of that Article is deemed to be replaced with "prefectural governor or the Minister for Internal Affairs and Communications".

⑤The provisions of Article 390 of the New Act apply mutatis mutandis to the case where the Minister for Internal Affairs and Communications intends to make a determination on an objection to the revision or allocation of the price, etc. under the provisions of paragraph (3), and the provisions of Article 399 of the New Act apply mutatis mutandis to the case where the prefectural governor or the Minister for Internal Affairs and Communications has made a determination on an objection to the revision or allocation of the price, etc. under the provisions of that paragraph.

⑥If the price of depreciable assets relating to the amount that is to be the tax base of fixed assets tax for fiscal year 2008 imposed by the prefecture on those depreciable assets, which was notified to the person liable for tax and the mayor of the municipality pursuant to Article 743, paragraph (1) of the Local Tax Act, was determined pursuant to Article 414 of the Former Act, the prefectural governor must immediately revise the price, etc. of those depreciable assets to the price, etc. under the provisions of the New Act and notify the person liable for tax and the mayor of the municipality in which those depreciable assets are located of the price, etc. relating to the revision and of the amount that is to be the tax base of the fixed assets tax imposed by the prefecture. In this case, the provisions of Article 400-2 of the New Act apply mutatis mutandis.

①Except as provided for in the following paragraph, the provisions of the New Act relating to automobile acquisition tax apply to automobile acquisition tax to be imposed on acquisitions of motor vehicles on or after the Effective Date, and the provisions then in force continue to govern automobile acquisition tax imposed on acquisitions of motor vehicles before the Effective Date.

②The provisions of Article 699-32, paragraph (2) of the New Act apply to grants to be distributed under that paragraph for fiscal year 2009 and thereafter, and the provisions then in force continue to govern grants distributed under Article 699-32, paragraph (2) of the Former Act up to and including fiscal year 2008.

The provisions of Article 700-49, paragraph (1) of the New Act apply to grants to be distributed under that paragraph for fiscal year 2009 and thereafter, and the provisions then in force continue to govern grants distributed under Article 700-49, paragraph (1) of the Former Act up to and including fiscal year 2008.

The provisions of Article 32-3 of the Supplementary Provisions of the New Act apply to hunting tax to be imposed on a person who receives hunter registration on or after the Effective Date, and the provisions then in force continue to govern hunting tax imposed on a person who received hunter registration before the Effective Date.

The provisions of the New Act relating to business office tax apply to business office tax 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 2008 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 imposed on the business of a corporation for business years that ended before the Effective Date, on the business of an individual for years before 2008, and on the business of an individual for the year 2008 that was discontinued before the Effective Date.

①Except as otherwise provided, the provisions of the New Act relating to city planning tax apply to city planning tax for fiscal year 2008 and thereafter, and the provisions then in force continue to govern city planning tax up to and including fiscal year 2007.

②The provisions then in force continue to govern city planning tax imposed on houses prescribed in Article 349-3, paragraphs (25) through (28) of the Former Act that were acquired before the Effective Date.

③The provisions of Article 15, paragraph (13) of the Supplementary Provisions of the New Act apply to city planning tax for fiscal year 2009 and thereafter, and the provisions then in force continue to govern city planning tax up to and including fiscal year 2008 imposed on fixed assets of a corporation under Article 34 of the Former Civil Code.

④The provisions then in force continue to govern city planning tax imposed on fixed assets prescribed in Article 15, paragraph (15) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2006 to March 31, 2008.

①Except as provided for in the following paragraph, the provisions of the New Act relating to national health insurance tax apply to national health insurance tax for fiscal year 2008 and thereafter, and the provisions then in force continue to govern national health insurance tax up to and including fiscal year 2007.

②The provisions of Article 35-6 of the Supplementary Provisions of the New Act apply to national health insurance tax for fiscal year 2010 and thereafter, and the provisions then in force continue to govern national health insurance tax up to and including fiscal year 2009.

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.

Necessary particulars concerning the application of the provisions of each Act as amended by this Act in the case where the date of promulgation of this Act falls after April 1, 2008 (including the deemed replacement of terms in the provisions of these Supplementary Provisions), and other transitional measures necessary for the smooth enforcement of this Act, are specified by Cabinet Order.

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.