This Act comes into effect on April 1, 2007, and applies from the budget for fiscal year 2007; provided, however, that the provisions listed in the following items come into effect on the date specified in the respective items, and the provisions of Article 2, paragraph (1), items (iv), (xvi) and (xvii), Chapter II, Sections 4, 16 and 17, and Article 49 through Article 65 of the Supplementary Provisions apply from the budget for fiscal year 2008.

Notwithstanding the provisions of Article 8, paragraph (2) of the Act for Enforcement of the Civil Code as amended by the provisions of Article 260 of the Supplementary Provisions, Article 3, paragraph (5) of the Mortgage Securities Act as amended by the provisions of Article 262 of the Supplementary Provisions (including as applied mutatis mutandis pursuant to Article 22 of that Act), the main clause of Article 13, paragraph (2) of the Commercial Registration Act (including as applied mutatis mutandis pursuant to other laws and regulations), the main clause of Article 3, paragraph (4) of the Act on Measures to Facilitate the Processing of Registration Affairs by Means of Electronic Data Processing Systems, etc. as amended by the provisions of Article 311 of the Supplementary Provisions, the main clause of Article 21, paragraph (2) of the Act on Special Provisions of the Civil Code Concerning the Perfection Requirements for the Assignment of Movables and Claims, etc. as amended by the provisions of Article 335 of the Supplementary Provisions, the main clause of Article 11, paragraph (2) of the Act on Guardianship Registration, etc. as amended by the provisions of Article 340 of the Supplementary Provisions, or the main clause of Article 119, paragraph (4) of the Real Property Registration Act (including as applied mutatis mutandis pursuant to Article 119-2, paragraph (4), Article 120, paragraph (3), Article 121, paragraph (5) and Article 149, paragraph (3) of that Act and other laws and regulations), for the time being, the payment of fees may be made with fiscal stamps or registration stamps.

With regard to the application of penal provisions to acts committed before this Act 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 Article 2 through Article 65, Article 67 through Article 259, and Article 382 through the preceding Article of the Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.