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

②With regard to real property acquisition tax imposed on the acquisition of real property prescribed in Article 73-5, paragraph (1), Article 73-27-6, paragraphs (1) and (2), Article 73-27-7, paragraphs (2) and (3), and Article 11, paragraphs (6), (22) and (26) and Article 11-7 of the Supplementary Provisions of the Former Act before the date provided for in Article 1, item (v) of the Supplementary Provisions, the provisions then in force continue to govern.

③The provisions of Article 73-5, paragraph (1) of the Former Act remain in force with regard to real property acquisition tax on the acquisition of land that, at the time of the enforcement of the Act Partially Amending the Cropland Act, etc. (Act No. 57 of 2009; hereinafter in this paragraph referred to as the "Cropland Act, etc. Amendment Act"), is under the management of the Minister of Agriculture, Forestry and Fisheries pursuant to Article 78, paragraph (1) of the Cropland Act (Act No. 229 of 1952) prior to amendment by the provisions of Article 1 of the Cropland Act, etc. Amendment Act (hereinafter in this paragraph referred to as the "Former Cropland Act") (excluding land purchased pursuant to Article 59, paragraph (1) of the Former Cropland Act), where that land has been sold or sold off by the State pursuant to Article 36 of the Former Cropland Act, which is to be governed by the provisions then in force pursuant to Article 5 of the Supplementary Provisions of the Cropland Act, etc. Amendment Act, Article 8, paragraph (2) or (3) of the Supplementary Provisions of the Cropland Act, etc. Amendment Act, or Article 80, paragraph (2) of the Former Cropland Act, which is to remain in force pursuant to Article 8, paragraph (4) of the Supplementary Provisions of the Cropland Act, etc. Amendment Act. In this case, the phrase "Article 36, Article 61 or Article 80, paragraph (2) of the Cropland Act" in Article 73-5, paragraph (1) of the Former Act is deemed to be replaced with "Article 36 of the Cropland Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Cropland Act, etc. (Act No. 57 of 2009; hereinafter in this paragraph referred to as the 'Cropland Act, etc. Amendment Act') (hereinafter in this paragraph referred to as the 'Former Cropland Act'), which is to be governed by the provisions then in force pursuant to Article 5 of the Supplementary Provisions of the Cropland Act, etc. Amendment Act, Article 8, paragraph (2) or (3) of the Supplementary Provisions of the Cropland Act, etc. Amendment Act, or Article 80, paragraph (2) of the Former Cropland Act, which is to remain in force pursuant to Article 8, paragraph (4) of the Supplementary Provisions of the Cropland Act, etc. Amendment Act".

④With regard to real property acquisition tax to be imposed on the acquisition of real property prescribed in Article 11-4, paragraph (5) of the Supplementary Provisions of the Former Act by a person listed in the right-hand column of the table in that paragraph who has received a transfer of business in accordance with a plan listed in the left-hand column of that table for which a certification listed in the middle column of that table was made before the Effective Date, or by a person who has received a transfer of business from a person listed in the right-hand column of that table in accordance with that plan (excluding a plan listed in the left-hand column of item (iii) of that table), the provisions then in force continue to govern.

⑤The provisions of Article 12 of the Supplementary Provisions of the New Act apply to real property acquisition tax to be imposed on the acquisition of farmland, pasture land and quasi-farmland prescribed in Article 12, paragraph (1) of the Supplementary Provisions of the New Act on or after the date provided for in Article 1, item (v) of the Supplementary Provisions, and with regard to real property acquisition tax imposed on the acquisition of farmland, pasture land and quasi-farmland prescribed in Article 12, paragraph (1) of the Supplementary Provisions of the Former Act before that date, the provisions then in force continue to govern.

The provisions of the New Act relating to automobile acquisition tax apply to automobile acquisition tax to be imposed on the acquisition of a motor vehicle on or after the Effective Date, and with regard to automobile acquisition tax imposed on the acquisition of a motor vehicle before the Effective Date, the provisions then in force continue to govern.

①The provisions of the New Act relating to light oil delivery tax apply to light oil delivery tax to be imposed where, on or after the Effective Date, the taking delivery of light oil prescribed in Article 144-2, paragraph (1) or (2) of the New Act, the sale of fuel hydrocarbon oil under paragraph (3) of that Article, the sale of light oil or fuel hydrocarbon oil under paragraph (4) of that Article, the consumption of hydrocarbon oil under paragraph (5) of that Article, or the consumption, transfer or import of light oil under the items of Article 144-3, paragraph (1) of the New Act (excluding item (iii) or (iv)) takes place, or where, on or after the Effective Date, a special collection agent for light oil delivery tax comes to fall under Article 144-2, paragraph (6) of the New Act.

②With regard to light oil delivery tax imposed where, before the Effective Date, the taking delivery of light oil prescribed in Article 700-3, paragraph (1) or (2) of the Former Act, the sale of fuel hydrocarbon oil under paragraph (3) of that Article, the sale of light oil or fuel hydrocarbon oil under paragraph (4) of that Article, the consumption of hydrocarbon oil under paragraph (5) of that Article, or the consumption, transfer or import of light oil under the items of Article 700-4, paragraph (1) of the Former Act (excluding item (iii) or (iv)) took place, or where, before the Effective Date, a special collection agent for light oil delivery tax came to fall under Article 700-3, paragraph (6) of the Former Act, the provisions then in force continue to govern.

③An application for designation as a primary distributor under Article 700-6-2, paragraph (1) of the Former Act that is actually filed at the time of the enforcement of this Act is deemed to be an application for designation as a primary distributor under Article 144-7, paragraph (1) of the New Act.

④The designation as a primary distributor under Article 700-6-2, paragraph (1) of the Former Act of a person actually designated as a primary distributor under that paragraph at the time of the enforcement of this Act is deemed to be a designation as a primary distributor under Article 144-7, paragraph (1) of the New Act.

⑤An application for designation as a provisional contracted dealer under Article 700-6-3, paragraph (1) of the Former Act that is actually filed at the time of the enforcement of this Act is deemed to be an application for designation as a provisional contracted dealer under Article 144-8, paragraph (1) of the New Act.

⑥The designation as a provisional contracted dealer under Article 700-6-3, paragraph (1) of the Former Act of a person actually designated as a provisional contracted dealer under that paragraph at the time of the enforcement of this Act is deemed to be a designation as a provisional contracted dealer under Article 144-8, paragraph (1) of the New Act.

⑦An application for designation as a contracted dealer under Article 700-6-4, paragraph (1) of the Former Act that is actually filed at the time of the enforcement of this Act is deemed to be an application for designation as a contracted dealer under Article 144-9, paragraph (1) of the New Act.

⑧The designation as a contracted dealer under Article 700-6-4, paragraph (1) of the Former Act of a person actually designated as a contracted dealer under that paragraph at the time of the enforcement of this Act is deemed to be a designation as a contracted dealer under Article 144-9, paragraph (1) of the New Act.

⑨An application for registration as a special collection agent under Article 700-11-2, paragraph (1) of the Former Act that is actually filed at the time of the enforcement of this Act is deemed to be an application for registration as a special collection agent under Article 144-15, paragraph (1) of the New Act.

⑩The registration as a registered special collection agent under Article 700-11-2, paragraph (2) of the Former Act of a person actually registered as a registered special collection agent under that paragraph at the time of the enforcement of this Act is deemed to be a registration as a registered special collection agent under Article 144-15, paragraph (2) of the New Act.

⑪An application for cancellation of the registration of a registered special collection agent under Article 700-11-2, paragraph (3) of the Former Act that is actually filed at the time of the enforcement of this Act is deemed to be an application for cancellation of the registration of a registered special collection agent under Article 144-15, paragraph (3) of the New Act.

⑫A certificate actually issued under Article 700-12, paragraph (1) of the Former Act at the time of the enforcement of this Act is deemed to be a certificate issued under Article 144-16, paragraph (1) of the New Act.

⑬Security actually provided under Article 700-14-3 of the Former Act at the time of the enforcement of this Act is deemed to be security provided under Article 144-20 of the New Act.

⑭An application for the issuance of a tax exemption certificate under Article 700-15, paragraph (1) of the Former Act that is actually filed at the time of the enforcement of this Act is deemed to be, in the case of an application relating to a use prescribed in Article 144-6 of the New Act, an application for the issuance of a tax exemption certificate under Article 144-21, paragraph (1) of the New Act, and, in the case of an application relating to a use listed in the items of Article 12-2-4, paragraph (1) of the Supplementary Provisions of the New Act, an application for the issuance of a tax exemption certificate under Article 144-21, paragraph (1) of the New Act as applied mutatis mutandis with the terms replaced pursuant to Article 12-2-4, paragraph (2) of the Supplementary Provisions of the New Act.

⑮A tax exemption certificate actually issued under Article 700-15, paragraph (1) of the Former Act at the time of the enforcement of this Act is deemed to be, in the case of a tax exemption certificate relating to a use prescribed in Article 144-6 of the New Act, a tax exemption certificate issued under Article 144-21, paragraph (1) of the New Act, and, in the case of a tax exemption certificate relating to a use listed in the items of Article 12-2-4, paragraph (1) of the Supplementary Provisions of the New Act, a tax exemption certificate issued under Article 144-21, paragraph (1) of the New Act as applied mutatis mutandis with the terms replaced pursuant to Article 12-2-4, paragraph (2) of the Supplementary Provisions of the New Act.

⑯A tax-exempt light oil user certificate actually issued under Article 700-15, paragraph (2) of the Former Act at the time of the enforcement of this Act is deemed to be, in the case of a tax-exempt light oil user certificate relating to a use prescribed in Article 144-6 of the New Act, a tax-exempt light oil user certificate issued under Article 144-21, paragraph (2) of the New Act, and, in the case of a tax-exempt light oil user certificate relating to a use listed in the items of Article 12-2-4, paragraph (1) of the Supplementary Provisions of the New Act, a tax-exempt light oil user certificate issued under Article 144-21, paragraph (2) of the New Act as applied mutatis mutandis with the terms replaced pursuant to Article 12-2-4, paragraph (2) of the Supplementary Provisions of the New Act.

⑰The approval of the prefectural governor under Article 700-22-2, paragraph (1) of the Former Act of a person actually approved by the prefectural governor under that paragraph at the time of the enforcement of this Act is deemed to be an approval of the prefectural governor under Article 144-32, paragraph (1) of the New Act.

⑱A certificate of approval for manufacture, etc. actually issued under Article 700-22-2, paragraph (4) of the Former Act at the time of the enforcement of this Act is deemed to be a certificate of approval for manufacture, etc. issued under Article 144-32, paragraph (4) of the New Act.

⑲A notification made before the Effective Date by a primary distributor, contracted dealer, petroleum product seller, light oil manufacturer, etc. prescribed in Article 144-34, paragraph (1) of the New Act under Article 700-22-4, paragraphs (1) through (3) of the Former Act is deemed to be a notification made under Article 144-34, paragraphs (1) through (3) of the New Act.

①The provisions of Article 5-4, paragraph (8) of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal 2010 and subsequent fiscal years, and with regard to the filing of the municipal inhabitant tax housing loan, etc. special tax credit return prescribed in that paragraph relating to individual municipal inhabitant tax up to fiscal 2009, the provisions then in force continue to govern.

②The provisions of Article 321-8, paragraph (30) and paragraphs (36) through (40) of the New Act and Article 8-2, paragraph (3) of the Supplementary Provisions of the New Act (limited to the part relating to the provisions of Article 321-8 of the New Act; the same applies in the following paragraph) apply to the corporation tax levy amount paid on fictitious accounting prescribed in Article 321-8, paragraph (36) of the New Act relating to a reassessment by the mayor of a municipality under that paragraph made on or after the Effective Date, and with regard to the corporation tax levy amount reduced by a reassessment relating to fictitious accounting made under the Former Act before the Effective Date (meaning a reassessment by the mayor of a municipality under Article 321-8, paragraph (30) or (31) of the Former Act; the same applies in the following paragraph), the provisions then in force continue to govern.

③Notwithstanding the preceding paragraph, the provisions of Article 321-8, paragraph (30) and paragraphs (36) through (40) of the New Act and Article 8-2, paragraph (3) of the Supplementary Provisions of the New Act also apply where the mayor of a municipality made a reassessment relating to fictitious accounting under the Former Act before the Effective Date and a fact listed in the items of Article 321-8, paragraph (38) of the New Act arises on or after the Effective Date with respect to the corporation that received that reassessment relating to fictitious accounting under the Former Act. In this case, the phrase "this paragraph" in paragraph (30) of that Article is deemed to be replaced with "this paragraph or Article 321-8, paragraph (30) or (31) of the Local Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 9 of 2009) (hereinafter in this Article referred to as the 'Former Act')", and the phrase "paragraph (30)" in paragraphs (37) and (38) of that Article is deemed to be replaced with "paragraph (30) or Article 321-8, paragraph (30) or (31) of the Former Act".