①The provisions of Article 77, paragraph (1) of the New Act apply to registration and license tax pertaining to a registration of transfer of ownership of land acquired through an exchange prescribed in that paragraph that is carried out on or after the Effective Date, and with regard to registration and license tax pertaining to such a registration for land acquired through an exchange prescribed in Article 77, paragraph (1) of the Former Act that was carried out before that date, the provisions then in force continue to govern.

②The provisions of Article 78-3, paragraph (2) of the New Act apply to registration and license tax pertaining to a registration prescribed in that paragraph that members or affiliated members specified by Cabinet Order referred to in that paragraph obtain on or after the Effective Date, and with regard to registration and license tax pertaining to a registration prescribed in Article 78-3, paragraph (2) of the Former Act that those persons obtained before that 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 a certification under the provisions of Article 73, paragraph (1) of the Wholesale Market Act (Act No. 35 of 1971) given during the period until the day on which two years have elapsed from the date on which the basic policy for improvement of wholesale markets prescribed in Article 4 of that Act was established, where the registration is obtained within one year from the date of the certification, the provisions then in force continue to govern.

④With regard to registration and license tax pertaining to a registration of the matters listed in Article 81, paragraph (1), item (ii) or (iv) of the Former Act in relation to a specified merger prescribed in paragraph (2) of that Article, the provisions then in force continue to govern.