You can see the difference in the taper-angle easily if you were to ever come across that super-rare 3-degree model. So I wouldn't worry about that.

Only compatibility question is between ISO vs. JIS. If you put the JIS Sugino crank onto an ISO BB, it may slide on too far and either touch the BB cups or the bottom out the tip and not be able to tighten the bolt. But both cases are extremely rare and you can pretty much install any crank on any BB.

If you were to get a new BB, the cheap Shimano cartridge ones are JIS and the Sugino crank will fit just fine. Only catch is those old BB-spindles aren't always symmetrical and you may need to install a spacer to move the new BB off to the right slightly.

http://www.sheldonbrown.com/bbtaper.html