Article 1.　The present Law shall come into force as from April 1, 1947, provided that, Arts.2 and 11 shall be enforced as from the day as may be provided for by Cabinet Order, and revisions on Arts.14 to 16 of the Special Corporation Tax Law prescribed under Article 1, Art.19, items 4-(2) to 6 and Arts.19-(7) to 19-(13) Registration Tax Law prescribed under Article 3, Art.9, pars.3 to 6 of the Textile Excise Law prescribed under Article 16, Chapters I, II, VI and V of the Tax Payment Facilities Law prescribed under Article 17 and Article 18 to 21 shall be enforced as from the enforcement date of the Constitution of Japan.

Article 2.　With regard to the special corporation tax on the surplus in every accounting period of a special corporation, the provision of Article 1 (excluding the revisions on Arts.14 to 16 of the Special Corporation Tax Law prescribed under the same Article) shall apply in respect of the accounting period ending on or after April 1, 1947, and with regard to the dissolution or amalgamation taking place on or after said date.

Article 3.　In case, on the enforcement of the provision in Article 3, revising Art.19, item 5 of the Registration Tax Law, the property owned by town or village block associations are transferred to cities, towns, villages or other bodies as may be designated in Cabinet Order for liquidation purposes, the registration or registry of the acquisition of ownership by cities, towns, villages or other bodies of these property shall be free from the registration tax so long as the registration or registry takes place within 6 months of the enforcement of the provision in the Article concerned.

Article 4.　In respect to liquor tax imposed or imposable before the enforcement date of Art.4, the old Law shall still prevail.

Article 5.　In respect to the soft drinks tax imposed or imposable before the enforcement date of Art.6, the old Law shall still prevail.

Article 6.　In respect to the sugar excise imposed or imposable before the enforcement date or Art.7, the old Law shall still prevail.

Article 7.　In respect to the commodity tax imposed or imposable before the enforcement date of Art.9, the old Law shall still prevail.

Article 8.　In respect to the playing sets tax imposed or imposable before the enforcement date of Art.12, the old Law shall still prevail.

Article 9.　For purposes of hunting licenses to be given as from the enforcement date of Art.14 till April 15, 1948, persons liable to pay the surtax or the increased income tax for the taxable year 1946 and members of his family shall be deemed persons who come under class 1 prescribed in Art.8 of the Game Law, persons liable to pay the classified income tax exceeding 150 yen per annum and members of his family shall be deemed persons who come under class 2 prescribed in the same Article and other persons than those mentioned above shall be deemed persons who come under class 3 prescribed in the same Article.

Article 10.　With regard to the income tax on class A and B Business Incomes, on income from forests and on surtaxable income of an individual and increased income tax for the taxable year of or prior to 1946, business tax on individuals for the taxable year of or prior to 1946, the corporation tax on the normal income, excess income and capital and the business tax on the net profits of a corporation for each accounting period ending on or prior to March 31, 1947, the corporation tax on the income at liquidation and the business tax on the net profits at liquidation as accrued from the dissolution on amalgamation taking place on or prior to the same date, or the abatement or the exemption of the special corporation tax on the surplus of a special corporation for each accounting period ending on or prior to the same date and the special corporation tax on the surplus at liquidation as accrued from the dissolution or amalgamation taking place on or prior to the same date, the exceptional treatment for commutations of taxable standards, collections, taxpayment reserves and for reserved deposits for taxpayment may be effected pursuant to the old Tax Special Measures Law.

Article 11.　In Art.16, subsidies to be given to cities, towns and villages covering the actual costs of and responsibilities for the collection of national taxes notified and collected by these local bodies before the enforcement date of Article 16 (excluding the revised provisions of Chapter III-(2) added to the National Tax Collection Law) and the transmission thereof to the central Government, shall be given pursuant to the old Law.

Article 12.　In case the tax payment fund kept under custody of a town or village block association in the capacity of a tax payment association, or the money trusted with such associations for the payment of taxes or other public expenditures, have been lost, before the enforcement of Article 17, to the damages of members thereof, the national taxes to be paid by these members may be abated or exempted, and the indemnification responsibilities of officials or employees of these associations shall be fulfilled, pursuant to the old Law.

Article 13.　In case there are properties under attachment conducted pursuant to the provisions of Art.1 of the old Indirect National Tax Penalty Law and Art.90 of the Customs Duty Law, at the time of the enforcement of Articles 18 and 19 and when the taxation officials or customhouse officials are granted, within 10 days of the enforcement date of Art.18 and Art.19, the license for the continuance of such attachment by the judge of the Local Court or Simple Court having the jurisdiction over the area in which their offices are situate, the attachment concerned shall be deemed the attachment conducted pursuant to the provisions of par.1 of Art.2 of the revised Indirect National Tax Penalty Law or to par.1 of Art.90 of the revised Customs Duty Law.

Article 14.　The Land entitled to, on the enforcement of Article 23, land tax abatement or exemption due to arable land adjustment, arable land adjustment and cultivation or arable land adjustment or reclamation by virtue of the Arable Land Adjustment Law before the present revision, shall be deemed to be entitled to the same favour under the same Law after the present revision, pending the expiration of the term of time for the abatement or exemption (or, in case the term expires after 1969, pending 1969).

Article 15.　The provisions of Article 29, pars.1 to 4 shall apply with regard to the business tax on the net profits for each accounting period, as from accounting period of a corporation ending on or after April 1, 1947, and with regard to the business tax on the net profits at liquidation, as from dissolution or amalgamation taking place on or after the same date, and with regard to the business tax, land tax and house tax on individuals, as from the taxable year of 1947, and with regard to the mining tax as from the taxable year of 1948.

Article 16.　Besides those provided for under Articles 14 and 15 of the Supplementary Provisions, matters necessary for the enforcement of Articles 23 to 27 and 29, pars.1, 6 and 7, shall be provided for by Imperial Ordinance.

Article 17.　"Law suit" referred to under par.1 of the new Tax Practitioner's Law shall read "administrative litigation suit" pending the enforcement of the Constitution of Japan.

Article 18.　In respect to the Securities Transfer Tax, Registration Tax, Textile Excise, Admission Tax, Special Admission Tax, Bourse Tax, Stamp Duties and Recreation Tax, imposed or imposable before the enforcement date of Articles 2 and 3 (excepting Art.19, items 4-(2) to 6 and Arts.19-(7) to 19-(13) of the Registration Tax Law referred to under Article 3, 8 (excepting the revised provisions of Art.9, pars.3 to 6 of the Textile Excise Law referred to under Article 8), 10, 11, 13 and 29, item 5, the old Law shall still prevail.

Article 19.　If, on the enforcement of Arts 19-(7) to 19-(13) of the Registration Tax Law as referred to under Article 3, Art.9, pars.3 to 6 of the Textile Excise Law as referred to under Article 8, and of Article 19, a request for the appraisal of taxable objects or an objection on the valuation of textiles or on the assessment of customs duties is being put in pursuant to Art.19-(7), par.1 of the old Registration Tax Law, Art.9, par.3 of the old Textile Excise Law or to Art.61 of the old Customs Duties Law, the request or objection shall be deemed to the request for the reinvestigation prescribed under Art.31-(2), par.1 of the new National Tax Collection Law or under Art.61 of the new Customs Duties Law.

Article 20.　In respect to the application of penalties imposable upon violations committed before the abolition or revision of other Laws by the present Law, the old Law shall still prevail.