①This Act comes into effect on April 1, 1962.

②The provisions of Article 3, paragraphs (5) and (7) of the Act on Special Measures Concerning Taxation as amended (hereinafter referred to as "the New Act") (including as applied mutatis mutandis pursuant to Article 9, paragraph (2) of the New Act) and Article 28, paragraph (1) of the New Act apply to interest income, dividend income or royalties prescribed in that paragraph that are to be received on or after July 1, 1962, and the provisions then in force continue to govern interest income, dividend income or such royalties that were to be received before that date.

③The provisions of Articles 7 and 66-7 of the New Act apply to interest prescribed in those provisions that is to be received on or after January 1, 1962.

⑤The provisions of Articles 21 through 23-3 and Articles 55 through 57-4 of the New Act apply to export transactions prescribed in Article 21, paragraph (1) or Article 55, paragraph (1) of the New Act and technology export transactions prescribed in Article 21-3, paragraph (1) or Article 55-3, paragraph (1) of the New Act that are conducted on or after April 1, 1962 (or, for those of these transactions whose purpose is the provision of industrial property rights, etc. prescribed in Article 21, paragraph (1), item (i) or Article 55, paragraph (1), item (i) of the New Act (hereinafter referred to as "export transactions of industrial property rights, etc." in this paragraph), the portion of those transactions relating to revenue on or after that date), and the provisions then in force continue to govern these transactions conducted before that date (or, for export transactions of industrial property rights, etc., the portion of those transactions relating to revenue before that date).

⑦The provisions of Article 30 of the New Act apply to income tax on timber income for 1962 and subsequent years, and the provisions then in force continue to govern income tax on timber income for 1961 and prior years.

⑧The provisions of Articles 31 through 33, Articles 34 through 38-5 and Articles 64 through 65-3 of the New Act apply to income tax or corporation tax on assets for which a transfer falling under those provisions (including an act deemed to constitute a transfer through expropriation, etc. pursuant to the provisions of Article 31, paragraph (3) or Article 64, paragraph (2) of the New Act and any other act to be included in transfers under those provisions) was made on or after April 1, 1962, and the provisions then in force continue to govern income tax or corporation tax on assets for which that transfer was made before that date.

⑩The provisions of Article 40, paragraph (4) of the New Act apply in the case where the notice prescribed in that paragraph is given on or after April 1, 1962.

⑪The provisions of Articles 74 and 75 of the New Act apply to registration tax on registrations made on or after April 1, 1962.

⑫The provisions of Articles 79 and 79-2 of the New Act apply to registration tax on registrations made on or after April 1, 1962, and the provisions then in force continue to govern registration tax on registrations made before that date.

⑬The portion of the provisions of Article 81-2 of the New Act concerning fishery cooperatives applies to registration tax on registrations made by a fishery cooperative that has merged upon receiving, on or after April 1, 1962, a recommendation under the provisions of Article 14, paragraph (1) of the Act on Promotion of Consolidation of Fishery Cooperatives.

⑭The provisions of Article 84-2 of the New Act apply to registration tax on registrations of agriculture and forestry bonds or commerce and industry bonds that were paid in, or the public sale of which was completed, on or after April 1, 1962.

⑮The provisions of Article 92 of the New Act apply to travel tax on air passenger fares received on or after April 1, 1962, and the provisions then in force continue to govern travel tax on such fares received before that date.