①The provisions of Article 80-2 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on a registration of the matters listed in the items of that Article in the case where the management strengthening plan or the modified management strengthening plan prescribed in that Article is submitted on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on a registration of the matters listed in the items of Article 80-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to paragraph (2) of that Article) in the case where an approved business foundation strengthening plan prescribed in paragraph (1) of that Article, a management strengthening plan prescribed in paragraph (2), item (i) of that Article or a modified management strengthening plan prescribed in item (ii) of that paragraph was submitted before the Effective Date.

②The provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of land in the case where New Kansai International Airport Company, Ltd. made a purchase of that land prescribed in Article 82 of the Former Act on Special Measures Concerning Taxation before the Effective Date.

The provisions then in force continue to govern liquor tax that was imposed, or that should have been imposed, before the Effective Date.

The provisions then in force continue to govern tobacco tax that was imposed, or that should have been imposed, before the Effective Date.

With regard to the application of the provisions of Article 90-3-3, paragraphs (1) and (5) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2016, the phrase "the preceding Article" in paragraph (1) of that Article is deemed to be replaced with "the preceding Article and Article 43, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012)", and the phrase "item (iii) of the preceding Article" in paragraph (5) of that Article is deemed to be replaced with "Article 43, paragraph (3), item (iii) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012)".

With regard to the application of the provisions of Article 90-3-4, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2016, the phrase "Article 90-3-2, item (i)" in that paragraph is deemed to be replaced with "Article 43, paragraph (3), item (i) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012)".

With regard to the application of the provisions of Article 90-6, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2016, the phrase "Article 90-3-2, item (i)" in that paragraph is deemed to be replaced with "Article 43, paragraph (3), item (i) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012)".

With regard to the application of the provisions of Article 93, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xii) of the Supplementary Provisions to March 31, 2016, the phrases "Article 144-8" and "Article 144-7" in that item are deemed to be replaced with "Article 145, paragraph (1)".

With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.

Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.