①The provisions of Article 31, Article 32, Article 33 (excluding paragraph (4)), Article 33-2, Article 38-2 and Article 38-12 of the New Act (meaning the New Act after the enforcement of the amending provisions prescribed in the proviso to Article 1 of the Supplementary Provisions; the same applies in the following paragraph and in Article 18) apply to income tax on transfers of assets falling under those provisions carried out on or after the day on which the Act Partially Amending the Expropriation of Land Act comes into effect (hereinafter referred to as the "Effective Date of the Expropriation of Land Act Amendment") (including acts deemed to be transfers by expropriation, etc. under the provisions of Article 31, paragraph (3) of the New Act and other acts that are included in transfers under those provisions; the same applies in the following paragraph), and with regard to income tax on such transfers of assets carried out before that date, the provisions then in force continue to govern.

②The provisions of Article 34 of the New Act apply to substitute assets, etc. prescribed in Article 34, paragraph (1) of the New Act relating to assets transferred on or after the Effective Date of the Expropriation of Land Act Amendment to which the provisions of Article 31 or Article 32 of the New Act have been applied, and with regard to such substitute assets, etc. relating to assets transferred before that date to which the provisions of Article 31 or Article 32 of the Former Act were applied, the provisions then in force continue to govern.

③The provisions of Article 33, paragraph (4) of the New Act apply to interest tax prescribed in that paragraph that is to be paid on or after the Effective Date, and with regard to such interest tax that was to be paid before that date, the provisions then in force continue to govern.