①Except as otherwise provided, the provisions of the New Act relating to fixed assets tax apply to fixed assets tax for fiscal 2014 and subsequent fiscal years, and with regard to fixed assets tax up to fiscal 2013, the provisions then in force continue to govern.

②The provisions of Article 348, paragraph (2), items (x)-2 and (x)-4 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 of enforcement of the provisions listed in Article 1, item (xviii) of the Supplementary Provisions (or, if the date of enforcement is January 1, that day) and subsequent fiscal years.

③With regard to the fixed assets tax imposed on facilities or equipment prescribed in Article 15, paragraph (2) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2012 to March 31, 2014, the provisions then in force continue to govern.

④With regard to the fixed assets tax imposed on aircraft prescribed in Article 15, paragraph (3) of the Supplementary Provisions of the Former Act for which fixed assets tax has come to be newly imposed during the period from fiscal 2010 through fiscal 2013, the provisions then in force continue to govern.

⑤With regard to the fixed assets tax imposed on depreciable assets prescribed in Article 15, paragraph (6) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2009 to March 31, 2014, the provisions then in force continue to govern.

⑥With regard to the fixed assets tax imposed on the equipment prescribed in Article 15, paragraph (8) of the Supplementary Provisions of the Former Act that was newly installed during the period from the day following the date of enforcement of the Act Partially Amending the Local Tax Act, etc. to Develop the Tax System in Response to the Current Severe Economic Conditions and Employment Situation (Act No. 83 of 2011) to March 31, 2014, the provisions then in force continue to govern.

⑦With regard to the fixed assets tax imposed on the houses and depreciable assets prescribed in Article 15, paragraph (20) of the Supplementary Provisions of the Former Act that were acquired during the period from the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Port and Harbour Act and the Act on Management and Operation of Specific International Piers (Act No. 9 of 2011; referred to as the "2011 Port and Harbour Act Amendment Act" in Article 17, paragraph (2) of the Supplementary Provisions) to March 31, 2014, the provisions then in force continue to govern.

⑧With regard to the fixed assets tax imposed on fixed assets prescribed in Article 15, paragraph (27) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2010 to March 31, 2014, the provisions then in force continue to govern.

⑨With regard to the fixed assets tax imposed on vehicles bearing a mark indicating conformity to the standards prescribed in Article 15, paragraph (28) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2011 to September 30, 2013, the provisions then in force continue to govern.

⑩In the application of the provisions of Article 15, paragraph (38) of the Supplementary Provisions of the New Act until the day before the date of enforcement of the Act Partially Amending the Act on Ensuring the Implementation of Recovery and Destruction of Fluorocarbons Pertaining to Specified Products (Act No. 39 of 2013), the phrase "Act on Rational Use and Proper Management of Fluorocarbons" in that paragraph is deemed to be replaced with "Act on Ensuring the Implementation of Recovery and Destruction of Fluorocarbons Pertaining to Specified Products", and the phrase "Article 2, paragraph (3), item (ii)" with "Article 2, paragraph (2), item (ii)".

⑪The mayor of the municipality must, promptly after this Act comes into effect (or, in the case where the price, etc. of land and houses for fiscal 2014 is determined on or after April 1, 2014 pursuant to the proviso to Article 410, paragraph (1) of the New Act, by the date of determining that price, etc.), designate and publicly notify the land and houses set forth in Article 55, paragraph (9), item (v), (b) or item (vi), (b) of the Supplementary Provisions of the New Act, and notify the Minister for Internal Affairs and Communications without delay.

①Except as otherwise provided, the provisions of the New Act relating to light motor vehicle tax apply to light motor vehicle tax for fiscal 2014 and subsequent fiscal years, and with regard to light motor vehicle tax up to fiscal 2013, the provisions then in force continue to govern.

②The provisions of Article 444, paragraph (1) of the New Act (limited to the part pertaining to item (ii), (b) and (c)) apply to light motor vehicle tax for fiscal 2015 and subsequent fiscal years, and with regard to light motor vehicle tax up to fiscal 2014, the provisions then in force continue to govern.

③The provisions of Article 444, paragraph (1) of the 2016 New Act (limited to the part pertaining to item (i), item (ii), (a) and item (iii)) apply to light motor vehicle tax for fiscal 2016 and subsequent fiscal years, and with regard to light motor vehicle tax up to fiscal 2015, the provisions then in force continue to govern.

④With regard to the refund under Article 57, paragraph (10) of the Supplementary Provisions of the Former Act or the appropriation under Article 57, paragraph (11) of the Supplementary Provisions of the Former Act, pertaining to the local government levies pertaining to light motor vehicle tax for fiscal 2012 and fiscal 2013 for which tax liability is exempted pursuant to the provisions of Article 57, paragraph (5), (7) or (9) of the Supplementary Provisions of the Former Act for which the provisions then in force are to continue to govern pursuant to the provisions of paragraph (1), the provisions then in force continue to govern.

①The provisions of Article 30 of the Supplementary Provisions of the 2016 New Act apply to light motor vehicle tax for fiscal 2016 and subsequent fiscal years.

②With regard to the application of the provisions of Article 30 of the Supplementary Provisions of the 2016 New Act to light motor vehicle tax imposed on a light motor vehicle with three or more wheels that first received designation of a vehicle number under the second sentence of Article 60, paragraph (1) of the Road Transport Vehicle Act (Act No. 185 of 1951) before October 14, 2003, the phrase "counting from the month in which" in Article 30, paragraph (1) of the Supplementary Provisions of the 2016 New Act is deemed to be replaced with "counting from December of the year that includes the month in which".

①Except as otherwise provided, 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 the business of an individual for the year 2014 and subsequent years (excluding the business of an individual abolished before the Effective Date), and with regard to business office tax imposed on the business of a corporation for business years that ended before the Effective Date, the business of an individual for years before 2014, and the business of an individual for the year 2014 that was abolished before the Effective Date, the provisions then in force continue to govern.

②The provisions of Article 701-34, paragraph (2) of the New Act apply to business office tax to be imposed on the business of a corporation for business years ending on or after the date of enforcement of the provisions set forth in Article 1, item (xvi) of the Supplementary Provisions.

③The provisions of Article 701-34, paragraph (3), items (x)-2 and (x)-4 of the New Act apply to business office tax to be imposed on the business of a corporation for business years ending on or after the date of enforcement of the provisions set forth in Article 1, item (xviii) of the Supplementary Provisions and the business of an individual for the year that includes that date and subsequent years (excluding the business of an individual abolished before that date).

④The information and communications industry promotion zone designated, as of the day before the Effective Date, pursuant to the provisions of Article 28, paragraph (1) of the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 14 of 2002; hereinafter in the following paragraph referred to as the "Former Act on Special Measures for the Promotion and Development of Okinawa") prior to amendment by the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 7 of 2014) is deemed, from the Effective Date until the day on which six months have elapsed from the Effective Date (or, if the information and communications industry promotion plan prescribed in Article 28, paragraph (1) of that Act is submitted by that day pursuant to Article 28, paragraph (5) of the Act on Special Measures for the Promotion and Development of Okinawa after amendment by the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa (hereinafter in the following paragraph referred to as the "New Act on Special Measures for the Promotion and Development of Okinawa"), until the day before the day of that submission), to be the information and communications industry promotion zone prescribed in Article 33, paragraph (2) of the Supplementary Provisions of the New Act, and the provisions of that paragraph apply.

⑤The international logistics hub industrial agglomeration zone designated, as of the day before the Effective Date, pursuant to the provisions of Article 42, paragraph (1) of the Former Act on Special Measures for the Promotion and Development of Okinawa is deemed, from the Effective Date until the day on which six months have elapsed from the Effective Date (or, if the international logistics hub industrial agglomeration plan prescribed in Article 41, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa is submitted by that day pursuant to Article 41, paragraph (5) of that Act, until the day before the day of that submission), to be the international logistics hub industrial agglomeration zone prescribed in Article 33, paragraph (4) of the Supplementary Provisions of the New Act, and the provisions of that paragraph apply.

⑥With regard to the business office tax imposed on the business for business years that begin by November 30, 2013 of the foreign public interest corporations, etc. prescribed in Article 41, paragraph (8) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.

①Except as otherwise provided, the provisions of the New Act relating to city planning tax apply to city planning tax for fiscal 2014 and subsequent fiscal years, and with regard to city planning tax up to fiscal 2013, the provisions then in force continue to govern.

②With regard to the city planning tax imposed on the houses prescribed in Article 15, paragraph (20) of the Supplementary Provisions of the Former Act that were acquired during the period from the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions of the 2011 Port and Harbour Act Amendment Act to March 31, 2014, the provisions then in force continue to govern.

③With regard to the city planning tax imposed on the fixed assets prescribed in Article 15, paragraph (27) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2010 to March 31, 2014, the provisions then in force continue to govern.

With regard to the application of penal provisions to acts committed before this Act comes into effect (or, in the case of the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article), and to acts committed after this Act comes into effect in relation to local taxes and special local corporation tax for which the provisions then in force are to continue to govern pursuant to the provisions of these Supplementary Provisions and local taxes pertaining to the provisions of the Former Act that are to remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.

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.