①Except as otherwise provided, the provisions of the New Act relating to fixed assets tax apply to fixed assets tax for fiscal 2009 and subsequent fiscal years, and with regard to fixed assets tax up to fiscal 2008, the provisions then in force continue to govern.

②The provisions of Article 343, paragraph (5) of the New Act apply to fixed assets tax for the fiscal year whose assessment date is January 1 of the year following the year that includes the date provided for in Article 1, item (v) of the Supplementary Provisions (or, if that date is January 1, that day) and subsequent fiscal years, and with regard to fixed assets tax up to the fiscal year preceding that fiscal year, the provisions then in force continue to govern.

③With regard to fixed assets tax imposed on structures prescribed in Article 349-3, paragraph (2) of the Former Act that pertain to a railway prescribed in that paragraph and were laid before the Effective Date, the provisions then in force continue to govern.

④With regard to fixed assets tax imposed on specified warehouses, ancillary machinery and equipment, and specified sheds prescribed in Article 15, paragraph (2) of the Supplementary Provisions of the Former Act that were newly constructed or expanded during the period from April 1, 2007 to March 31, 2009, the provisions then in force continue to govern.

⑤With regard to fixed assets tax imposed on depreciable assets prescribed in Article 15, paragraph (16) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2008 to March 31, 2009, the provisions then in force continue to govern.

⑥With regard to fixed assets tax imposed on facilities prescribed in Article 15, paragraph (18) of the Supplementary Provisions of the Former Act that were newly established during the period from April 1, 2007 to March 31, 2009, the provisions then in force continue to govern.

⑦With regard to fixed assets tax imposed on depreciable assets prescribed in Article 15, paragraph (29) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 1997 to March 31, 2009, the provisions then in force continue to govern.

⑧With regard to fixed assets tax imposed on depreciable assets prescribed in Article 15, paragraph (31) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2002 to March 31, 2009, the provisions then in force continue to govern.

⑨With regard to fixed assets tax imposed on equipment prescribed in Article 15, paragraph (42) of the Supplementary Provisions of the Former Act that was installed during the period from April 1, 2007 to March 31, 2009, the provisions then in force continue to govern.

⑩With regard to fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (45) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2004 to March 31, 2009, the provisions then in force continue to govern.

⑪With regard to fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (46) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2007 to March 31, 2009, the provisions then in force continue to govern.

⑫With regard to fixed assets tax imposed on standard-compliance labeled vehicles prescribed in Article 15, paragraph (49) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2006 to September 30, 2008, the provisions then in force continue to govern.

⑬With regard to fixed assets tax imposed on rental housing prescribed in Article 15-8, paragraph (1) of the Supplementary Provisions of the Former Act that was newly constructed during the period from April 1, 2006 to March 31, 2009, the provisions then in force continue to govern.

⑭With regard to fixed assets tax imposed on depreciable assets prescribed in Article 16-2, paragraph (14) of the Supplementary Provisions of the Former Act that were acquired or improved during the period from October 23, 2004 to March 31, 2009, the provisions then in force continue to govern.

①A municipality may, as provided by Municipal Ordinance, decline to apply the provisions of Article 18-3 of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of the New Act) and Article 25-3 of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to Article 27-4-2, paragraph (2) of the Supplementary Provisions of the New Act) with regard to fixed assets tax and city planning tax for each of fiscal 2009 through fiscal 2011.

②In the case referred to in the preceding paragraph, with regard to fixed assets tax for each fiscal year (fiscal 2009 through fiscal 2011) on building land, etc. listed in Article 18, paragraph (7), items (i) through (iii) of the Supplementary Provisions of the New Act that falls under the building land, etc. listed in the left-hand column of the table in Article 18-3, paragraph (1) of the Supplementary Provisions of the New Act on the assessment date for each of fiscal 2009 through fiscal 2011 (excluding building land, etc. to which the provisions of the following paragraph apply) and that, on the assessment date for the fiscal year preceding each such fiscal year, fell under the building land, etc. listed in the right-hand column of that table (hereinafter in this paragraph referred to as "change-of-use building land, etc."), the provisions of Articles 17 and 18 of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of the New Act) apply on the assumption that the change-of-use building land, etc. was building land, etc. listed in the left-hand column of that table, respectively, on the assessment date for the fiscal year preceding each such fiscal year.

③In the case referred to in paragraph (1), with regard to fixed assets tax for fiscal 2009 for fiscal 2009 building land, etc., for fiscal 2010 for fiscal 2010 building land, etc., and for fiscal 2011 for fiscal 2011 building land, etc., being building land, etc. listed in Article 18, paragraph (7), item (ii) of the Supplementary Provisions of the New Act that falls under the building land, etc. listed in the left-hand column of the table in Article 18-3, paragraph (1) of the Supplementary Provisions of the New Act on the assessment date for fiscal 2009 (hereinafter in this paragraph referred to as "fiscal 2009 building land, etc."), building land, etc. listed in Article 18, paragraph (7), item (iii) of the Supplementary Provisions of the New Act that falls under the building land, etc. listed in the left-hand column of that table on the assessment date for fiscal 2010 (hereinafter in this paragraph referred to as "fiscal 2010 building land, etc."), or building land, etc. listed in Article 18, paragraph (7), item (iv) of the Supplementary Provisions of the New Act that falls under the building land, etc. listed in the left-hand column of that table on the assessment date for fiscal 2011 (hereinafter in this paragraph referred to as "fiscal 2011 building land, etc."), of which the similar land (meaning similar land prescribed in Article 17, item (vii) of the Supplementary Provisions of the New Act; the same applies hereinafter in this paragraph) of that building land, etc. fell under the building land, etc. listed in the right-hand column of that table on the assessment date for fiscal 2008 in the case of fiscal 2009 building land, etc., for fiscal 2009 in the case of fiscal 2010 building land, etc., and for fiscal 2010 in the case of fiscal 2011 building land, etc. (hereinafter in this paragraph referred to as the "assessment date for the previous fiscal year"), the provisions of Articles 17 and 18 of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of the New Act) apply on the assumption that the similar land was building land, etc. listed in the left-hand column of that table, respectively, on the assessment date for the previous fiscal year.

④In the case referred to in paragraph (1), for the purpose of applying the provisions of Articles 17 and 18 of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of the New Act) and the preceding two paragraphs to fixed assets tax for each of fiscal 2009 through fiscal 2011 on building land, etc. that, on the assessment date for each such fiscal year, has two or more of the part that is small-scale residential land prescribed in Article 18-3, paragraph (1) of the Supplementary Provisions of the New Act (hereinafter in this paragraph referred to as the "part that is small-scale residential land"), the part that is general residential land prescribed in paragraph (1) of that Article (hereinafter in this paragraph referred to as the "part that is general residential land"), and the part that is non-residential building land, etc. prescribed in paragraph (1) of that Article (hereinafter in this paragraph referred to as the "part that is non-residential building land, etc."), the part that is small-scale residential land, the part that is general residential land, or the part that is non-residential building land, etc. is deemed to be a single parcel of building land, etc. in each case.

⑤The provisions of the preceding three paragraphs apply mutatis mutandis to city planning tax for each fiscal year from fiscal year 2009 through fiscal year 2011. In this case, the phrase "Article 18, paragraph (7), items (i) through (iii) of the Supplementary Provisions" in paragraph (2) is deemed to be replaced with "Article 18, paragraph (7), items (i) through (iii) of the Supplementary Provisions of the New Act as the terms are replaced in Article 25, paragraph (7) or Article 27-4-2, paragraph (2) of the Supplementary Provisions", the phrase "Articles 17 and 18 of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of the New Act)" in that paragraph is deemed to be replaced with "Article 17 and Article 25 or 27-4-2 of the Supplementary Provisions of the New Act", in paragraph (3), the phrase "Article 18, paragraph (7), item (ii) of the Supplementary Provisions" is deemed to be replaced with "Article 18, paragraph (7), item (ii) of the Supplementary Provisions of the New Act as the terms are replaced in Article 25, paragraph (7) or Article 27-4-2, paragraph (2) of the Supplementary Provisions", the phrase "Article 18, paragraph (7), item (iii) of the Supplementary Provisions" is deemed to be replaced with "Article 18, paragraph (7), item (iii) of the Supplementary Provisions of the New Act as the terms are replaced in Article 25, paragraph (7) or Article 27-4-2, paragraph (2) of the Supplementary Provisions", the phrase "Articles 17 and 18 of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of the New Act)" in that paragraph is deemed to be replaced with "Article 17 and Article 25 or 27-4-2 of the Supplementary Provisions of the New Act", and in paragraph (4), the phrase "and 18 of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of the New Act)" is deemed to be replaced with ", 25 and 27-4-2 of the Supplementary Provisions of the New Act".

①Except as provided for in the following paragraph, 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 2009 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 2009, and on the business of an individual for the year 2009 that was discontinued before the Effective Date.

②The provisions then in force continue to govern the calculation of the floor area of places of business that is to be the tax base of the asset levy among business office tax imposed on the business prescribed in Article 39, paragraph (7) of the Supplementary Provisions of the Former Act (limited to the business conducted at places of business, etc. prescribed in that paragraph that were newly established during the period from the date of public notice of the consent plan prescribed in that paragraph to March 31, 2009).

①Except as otherwise provided, the provisions of the New Act relating to city planning tax 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.

②The provisions then in force continue to govern city planning tax imposed on specified warehouses and specified sheds prescribed in Article 15, paragraph (2) of the Supplementary Provisions of the Former Act that were newly constructed or extended during the period from April 1, 2007 to March 31, 2009.

③The provisions then in force continue to govern city planning tax imposed on houses prescribed in Article 15, paragraph (45) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2004 to March 31, 2009.

④The provisions then in force continue to govern city planning tax imposed on houses prescribed in Article 15, paragraph (46) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2007 to March 31, 2009.

The provisions of Article 703-5, paragraph (2) of the New Act apply to national health insurance tax for fiscal year 2009 and thereafter, and the provisions then in force continue to govern national health insurance tax up to and including fiscal year 2008.

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 the date prescribed in the main clause of Article 1 of the Supplementary Provisions (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.