①The provisions of Article 32, paragraph (1) 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 with regard to hunting tax imposed on a person who received hunter registration before the Effective Date, the provisions then in force continue to govern.

②The provisions of Article 32, paragraph (2) 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 date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions.

③The provisions of Article 32-2 of the Supplementary Provisions of the New Act apply to hunting tax to be imposed on a person who submits a written application for hunter registration and receives hunter registration on or after the Effective Date.

④With respect to the application of Articles 32 and 32-2 of the Supplementary Provisions of the New Act during the period from the Effective Date to the day preceding the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions, in Article 32 of the Supplementary Provisions of the New Act, the words "in the following paragraph" are deemed to be replaced with "in the following Article", and the words "the Act on the Protection and Management of Wildlife, and the Optimization of Hunting (hereinafter in the following paragraph and the following Article referred to as the 'Wildlife Protection and Management Act'" are deemed to be replaced with "the Act on the Protection of Wildlife and the Optimization of Hunting (hereinafter in the following Article referred to as the 'Wildlife Protection Act'"; in Article 32-2, paragraph (1) of the Supplementary Provisions of the New Act, the words "Article 56 of the Wildlife Protection and Management Act" are deemed to be replaced with "Article 56 of the Wildlife Protection Act", the words "Article 9, paragraph (1) of the Wildlife Protection and Management Act" are deemed to be replaced with "Article 9, paragraph (1) of the Wildlife Protection Act (including as applied with terms replaced pursuant to Article 6, paragraph (1) of the Wildlife Damage Prevention Special Measures Act)", and the words "Article 2, paragraph (9) of the Wildlife Protection and Management Act" are deemed to be replaced with "Article 2, paragraph (5) of the Wildlife Protection Act"; and in paragraph (2) of that Article, the words "Article 9, paragraph (8) of the Wildlife Protection and Management Act" are deemed to be replaced with "Article 9, paragraph (8) of the Wildlife Protection Act", the words ", and excluding a worker of a certified wildlife capture business operator" are deemed to be replaced with " (including as applied with terms replaced pursuant to Article 6, paragraph (1) of the Wildlife Damage Prevention Special Measures Act; the same applies hereinafter in this paragraph)", the words "has been issued the worker's certificate" are deemed to be replaced with "has been issued the worker's certificate prescribed in Article 9, paragraph (8) of the Wildlife Protection Act", the words "Article 9, paragraph (8) of the Wildlife Protection and Management Act (including as applied with terms replaced pursuant to Article 14-2, paragraph (9) of the Wildlife Protection and Management Act or Article 6, paragraph (1) of the Act on Special Measures for Prevention of Damage Related to Agriculture, Forestry and Fisheries Caused by Wildlife" are deemed to be replaced with "Article 9, paragraph (8) of the Wildlife Protection Act (including as applied with terms replaced pursuant to Article 6, paragraph (1) of the Wildlife Damage Prevention Special Measures Act", and the words " (excluding a certified wildlife capture business operator prescribed in Article 18-5, paragraph (2), item (i) of the Wildlife Protection and Management Act)" are deemed to be deleted.

The provisions of Article 701-34, paragraph (3), item (x)-9 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 Effective Date and the business of an individual for 2015 and subsequent years (excluding the business of an individual discontinued before the Effective Date).

①Except as provided in the following paragraph, the provisions of the New Act relating to city planning tax apply to city planning tax for fiscal 2015 and subsequent fiscal years, and with regard to city planning tax for fiscal 2014 and earlier fiscal years, the provisions then in force continue to govern.

②With regard to city planning tax imposed on houses prescribed in Article 15, paragraph (16) of the Supplementary Provisions of the Former Act that were acquired during the period from the date of enforcement of the Act Partially Amending the Act on Special Measures concerning Urban Reconstruction through March 31, 2015, the provisions then in force continue to govern.

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