The provisions of Article 63 of the New Act apply in the case where a corporation carries out a transfer, etc. of land listed in the following items (meaning a transfer, etc. of land prescribed in paragraph (1) of that Article; the same applies hereinafter in this Article) on or after the date set forth in the respective items.

①The provisions of Article 64 and Articles 65 to 65-5 of the New Act apply to corporation tax pertaining to a transfer of assets falling under those provisions that a corporation carries out on or after January 1, 1973 (including an act deemed to be a transfer by expropriation, etc. pursuant to the provisions of Article 64, paragraph (2) of the New Act), and with regard to corporation tax pertaining to such a transfer of assets that a corporation carried out before that date, the provisions then in force continue to govern.

②With regard to corporation tax in the case where a corporation carried out an exchange falling under the provisions of Article 66, paragraph (1) of the Former Act before the Effective Date, the provisions then in force continue to govern.

①The provisions of Article 66, paragraph (1), item (ii) and Article 66-3, paragraph (1), item (ii) and paragraph (2) of the New Act apply to corporation tax in the case where a corporation has carried out a merger or made a capital contribution pertaining to an approval of a small and medium sized enterprise structural improvement plan prescribed in those provisions that is given on or after the Effective Date, and with regard to corporation tax in the case where a corporation has carried out a merger or made a capital contribution pertaining to an approval of a small and medium sized enterprise structural improvement plan prescribed in Article 66-2, paragraph (1), item (iii) or Article 66-4, paragraph (1), item (iii) of the Former Act that was given before that date, the provisions then in force continue to govern.

②With regard to corporation tax in the case where a merger has been carried out or a capital contribution has been made pertaining to an approval prescribed in Article 66-2, paragraph (1), item (ii) or Article 66-4, paragraph (1), item (ii) of the Former Act, the provisions then in force continue to govern.

With regard to the depreciation of the depreciable assets referred to in Article 11, paragraph (4) of the Supplementary Provisions which are to be governed by the provisions of Article 43 of the Former Act pursuant to the provisions of that paragraph, the provisions of Article 66-6 of the Former Act are to govern, with the phrase "Article 43, paragraph (1)" in that Article deemed to be replaced with "Article 43, paragraph (1) (including Article 11, paragraph (4) of the Supplementary Provisions of the 1973 Amendment Act)".

①The provisions of Article 66-7 of the New Act apply to corporation tax for business years of corporations ending on or after the date set forth in Article 1, item (iv) of the Supplementary Provisions, and with regard to corporation tax for business years of corporations that ended before that date, the provisions then in force continue to govern.

②With regard to dividends paid on the preferred shares referred to in Article 68 of the Former Act that a long-term credit bank or a small and medium business investment and development stock company prescribed in that Article underwrote before the Effective Date, the provisions then in force continue to govern.

①With regard to an amount of inheritance tax for which permission for payment in installments was granted before the Effective Date and for which the ratio of the value of standing timber prescribed in Article 70-6, paragraph (1) of the New Act to the total value of the property that formed the basis for the calculation of that amount of inheritance tax is five-tenths or more, where the due date for payment of its installment payments arrives on or after that date, the district director may, upon an application filed within four months from that date by the person who was granted that permission for payment in installments, extend the period of payment in installments within the range of a period equivalent to one half of the period of payment in installments on or after that date (or, if that period includes a fraction of less than one month, the period calculated by counting that fraction as one month), and change the installment payments to be paid in accordance with the provisions of that paragraph.

②The provisions of Article 70-6, paragraph (2) of the New Act apply to the portion of interest tax on an amount of inheritance tax for which the due date for payment of installment payments under payment in installments arrives on or after the Effective Date that corresponds to the period on or after that date (excluding the portion of that interest tax that corresponds to the period from that date to the date on which the due date for payment first arrives on or after that date, and for which the amount computed by applying the provisions of that paragraph would exceed the amount computed under the provisions then in force).

①The provisions of Article 72, Article 73, paragraph (1), Article 74, paragraphs (1) and (2), Article 77-2, Article 77-6, Article 78-2, Article 78-3, paragraph (2) and Article 81, paragraph (1) (limited to the part pertaining to the provisions of Article 14, paragraph (1) of the Act on Temporary Measures for the Promotion of Specified Electronics Industries and Specified Machinery Industries (Act No. 17 of 1971); the same applies hereinafter in this paragraph) of the New Act apply to registration and license tax pertaining to a registration prescribed in those provisions that is obtained on or after the day following the Effective Date, and with regard to registration and license tax pertaining to a registration prescribed in Articles 72 to 74, Article 77-2, Article 77-6, Article 78-2, Article 78-3, paragraph (2) and Article 81, paragraph (1) of the Former Act that was obtained before that day, the provisions then in force continue to govern.

②The provisions of Article 79 of the New Act apply to registration and license tax pertaining to a registration of preservation of ownership or a registration of the creation of a mortgage for a vessel prescribed in paragraph (1) of that Article that is newly built on or after April 1, 1973, where the registration is obtained on or after the day following the Effective Date, and with regard to registration and license tax pertaining to a registration of preservation of ownership or a registration of the creation of a mortgage for such a vessel newly built on or before March 31, 1973, where the registration was obtained on or before that date or is obtained on or after the day following the Effective Date, the provisions then in force continue to govern.

③With regard to registration and license tax pertaining to a registration of the matters listed in the items of Article 81, paragraph (1) of the Former Act in relation to an approval under the provisions of Article 8, paragraph (1) of the Act on Promotion of Modernization of Small and Medium-sized Enterprises, where the registration is obtained within one year from the date of the approval, the provisions then in force continue to govern.

④The provisions of Article 81, paragraph (1) of the New Act (limited to the part pertaining to the provisions of Article 8, paragraph (2) of the Act on Promotion of Modernization of Small and Medium-sized Enterprises) apply to registration and license tax pertaining to a registration obtained on or after the day following the Effective Date for the matters listed in the items of Article 81, paragraph (1) of the New Act pertaining to a small and medium sized enterprise structural improvement plan prescribed in Article 5-2, paragraph (1) of that Act for which approval under the provisions of that paragraph is granted on or after April 1, 1973, and with regard to registration and license tax pertaining to a registration of those matters pertaining to such a small and medium sized enterprise structural improvement plan for which that approval was granted on or before March 31, 1973, the provisions then in force continue to govern.

①With regard to commodity tax on the goods prescribed in Article 88-3 that was imposed, or that should have been imposed, before the enforcement of this Act, the provisions then in force continue to govern.

②With regard to the application of penal provisions to acts committed before the enforcement of this Act and to acts committed after the enforcement of this Act with respect to commodity tax for which the provisions then in force are to continue to govern pursuant to the provisions of the preceding paragraph, the provisions then in force continue to govern.