①The provisions of Article 75-2 of the New Act apply to registration and license tax on the registration of preservation of ownership or registration of transfer of ownership of a house falling under the provisions of that Article that a founder of a public medical institution or a social welfare corporation prescribed in that Article newly builds or acquires on or after the Effective Date, and with regard to registration and license tax on these registrations for such a house that those persons newly built or acquired before the Effective Date, the provisions then in force continue to govern.

②The provisions of Article 76, paragraphs (1) and (3) of the New Act apply to registration and license tax on the registration of preservation of ownership or registration of transfer of ownership of land received by sale or by gratuitous transfer as prescribed in those provisions on or after the Effective Date, and with regard to registration and license tax on these registrations for land received by sale or by gratuitous transfer as prescribed in Article 76, paragraphs (1) and (3) of the Former Act before the Effective Date, the provisions then in force continue to govern.

③The provisions of Article 77 of the New Act apply to registration and license tax on the registration of transfer of ownership of land falling under the provisions of that Article that is acquired through an exchange carried out on or after the Effective Date, and with regard to registration and license tax on that registration for land falling under the provisions of Article 77 of the Former Act that was acquired through an exchange carried out before the Effective Date, the provisions then in force continue to govern.

④The provisions of Article 77-3 of the New Act apply to registration and license tax on the registration of transfer or creation of ownership or a right of lease of land falling under the provisions of that Article that a corporation prescribed in that Article purchases or borrows on or after the Effective Date, and with regard to registration and license tax on these registrations for such land that the corporation purchased or borrowed before the Effective Date, the provisions then in force continue to govern.

⑤The part of the provisions of Article 77-4 of the New Act that concerns quasi-farmland applies to registration and license tax on the registration of transfer of ownership of quasi-farmland prescribed in paragraph (1) of that Article that is received on or after the Effective Date. In this case, with regard to the application of the provisions of that Article in the case where the acquisition of that quasi-farmland relates to the consultation, conciliation or mediation prescribed in paragraph (1) of that Article, or the public notice prescribed in paragraph (2) of that Article, carried out before the Effective Date, the phrase "the date on which that recommendation, conciliation or mediation was made" in paragraph (1) of that Article is deemed to be replaced with "the Effective Date of the 1978 Amendment Act", and the phrase "the date on which the public notice was given, pursuant to the provisions of Article 99, paragraph (12) of the Land Improvement Act as applied mutatis mutandis pursuant to Article 13-4 of that Act, of the exchange and consolidation plan prescribed in Article 13-2, paragraph (2) of that Act relating to that exchange and consolidation" in paragraph (2) of that Article is deemed to be replaced with "the Effective Date of the 1978 Amendment Act".

⑥The provisions of Article 77-7 of the New Act apply to registration and license tax on the registration of creation of a mortgage received to secure a claim relating to a loan falling under the provisions of that Article that is made on or after the Effective Date to a person engaged in agriculture, forestry or fisheries or an organization prescribed in that Article, and with regard to registration and license tax on the registration of creation of a mortgage received to secure a claim relating to such a loan made to those persons before the Effective Date, the provisions then in force continue to govern.

⑦The part of the provisions of Article 78-3, paragraph (1) of the New Act that concerns land applies to registration and license tax on the registration of transfer of ownership of land prescribed in that paragraph that a business cooperative, etc. prescribed in that paragraph acquires on or after the Effective Date, in the case where a small and medium sized enterprise prescribed in that paragraph that is a member or affiliated member of that business cooperative, etc. acquires that land from that business cooperative, etc., and with regard to registration and license tax on the registration of transfer of ownership of such land that the business cooperative, etc. acquired before the Effective Date, in the case where that small and medium sized enterprise acquires that land from that business cooperative, etc., the provisions then in force continue to govern.

⑧The part of the provisions of Article 78-3, paragraph (1) of the New Act that concerns buildings applies to registration and license tax on the registration of transfer of ownership of a building prescribed in paragraph (1) of that Article that the small and medium sized enterprise referred to in the preceding paragraph receives on or after the Effective Date. In this case, with regard to the application of the provisions of that paragraph to registration and license tax on the registration of transfer of ownership received for such a building that the small and medium sized enterprise acquired before the Effective Date, notwithstanding the provisions of that paragraph, the provisions specified by Cabinet Order govern.

⑨The provisions of Article 78-4, paragraph (3), item (iv) of the New Act apply to registration and license tax on the registration or recording of the creation of a mortgage to secure a claim relating to the business listed in that item that the central federation listed in that item receives on or after the Effective Date.

⑩The provisions of Article 81, item (iii) of the New Act apply to registration and license tax on registration received for the matters listed in that item relating to a recommendation or instruction, or a certification or approval, prescribed in that Article that is given on or after the Effective Date, and with regard to registration and license tax on registration for those matters relating to such a recommendation or instruction, or certification or approval, given before the Effective Date, the provisions then in force continue to govern.

⑪With regard to registration and license tax on the registration prescribed in Article 81-2, paragraph (1) of the Former Act in the case where an agricultural cooperative under paragraph (1) of that Article that sought, before the Effective Date, the certification under paragraph (3) of the Supplementary Provisions of the Act on Promotion of Merger of Agricultural Cooperatives pursuant to the provisions of paragraph (2) of the Supplementary Provisions of that Act, or a fishery cooperative under paragraph (1) of that Article that sought, before the Effective Date, the certification under paragraph (3) of the Supplementary Provisions of the Act on Promotion of Merger of Fishery Cooperatives pursuant to the provisions of paragraph (2) of the Supplementary Provisions of that Act, carries out a merger after receiving the respective certification, the provisions then in force continue to govern.

⑫With regard to registration and license tax on the registration prescribed in Article 81-2, paragraph (1) of the Former Act in the case where a forestry cooperative under Article 81-2, paragraph (1) of the Former Act that received, before the Effective Date, the certification under Article 4, paragraph (2) of the Act on Promotion of Merger of Forestry Cooperatives (Act No. 56 of 1963) carries out a merger, the provisions then in force continue to govern.

⑬With regard to registration and license tax on the registration prescribed in Article 81-2, paragraph (1) of the Former Act in the case where a fishery cooperative specified by Cabinet Order seeks, during the period from the Effective Date to March 31, 1985, the certification under paragraph (3) of the Supplementary Provisions of the Act on Promotion of Merger of Fishery Cooperatives pursuant to the provisions of paragraph (2) of the Supplementary Provisions of that Act and, after receiving that certification, carries out a merger on or after the Effective Date, the provisions of that paragraph remain in force. In this case, the phrase "or a fishery cooperative" in that paragraph is deemed to be replaced with "or a fishery cooperative, among those specified by Cabinet Order as prescribed in Article 23, paragraph (13) of the Supplementary Provisions of the 1978 Amendment Act,", and the phrase "1/1,000" is deemed to be replaced with "1/1,000 (or 2/1,000, if that fishery cooperative, on or after the Effective Date of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 9 of 1980), sought the certification under paragraph (3) of the Supplementary Provisions of the Act on Promotion of Merger of Fishery Cooperatives pursuant to the provisions of paragraph (2) of the Supplementary Provisions of that Act and, after receiving that certification, carried out a merger)".

⑭The provisions of Article 82, item (i) and Article 84 of the New Act apply to registration and license tax on registration received for an increase in capital prescribed in those provisions that is carried out on or after the Effective Date, and with regard to registration and license tax on registration received for an increase in capital prescribed in Article 82, item (i) and Article 84 of the Former Act that was carried out before the Effective Date, the provisions then in force continue to govern.

⑮With regard to registration and license tax on the registration of transfer of rights to real property that an agricultural cooperative surviving a merger, or an agricultural cooperative established by a merger, acquires through that merger, in the case where an agricultural cooperative seeks, during the period from the effective date of Act No. 5 of 1980 to March 31, 1982, the certification under paragraph (3) of the Supplementary Provisions of the Act on Promotion of Merger of Agricultural Cooperatives pursuant to the provisions of paragraph (2) of the Supplementary Provisions of that Act and, after receiving that certification, carries out the merger on or after the effective date of Act No. 5 of 1980, the provisions of Article 81-2, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the 1980 Amendment Act govern.

⑯With regard to registration and license tax on the registration of transfer of rights to real property that an agricultural cooperative surviving a merger, or an agricultural cooperative established by a merger, acquires through that merger, in the case where an agricultural cooperative seeks, during the period from the effective date of Act No. 10 of 1986 to March 31, 1992, the certification under paragraph (3) of the Supplementary Provisions of the Act on Promotion of Merger of Agricultural Cooperatives pursuant to the provisions of paragraph (2) of the Supplementary Provisions of that Act and, after receiving that certification, carries out the merger on or after the effective date of Act No. 10 of 1986, or in the case where it seeks, during the period from the effective date of Act No. 57 of 1992 to March 31, 2001, the certification under Article 4, paragraph (2) of the Act on Promotion of Merger of Agricultural Cooperatives pursuant to the provisions of Article 2, paragraph (1) of that Act and, after receiving that certification, carries out the merger on or after the effective date of Act No. 57 of 1992, of rights to real property that a forestry cooperative surviving a merger, or a forestry cooperative established by a merger, acquires through that merger, in the case where a forestry cooperative seeks, during the period from the effective date of Act No. 76 of 1987 to March 31, 2002, the certification under Article 4, paragraph (2) of the Act on Promotion of Merger of Forestry Cooperatives pursuant to the provisions of Article 2 of that Act and, after receiving that certification, carries out the merger on or after the effective date of Act No. 76 of 1987, or of rights to real property or fishing vessels that a fishery cooperative surviving a merger, or a fishery cooperative established by a merger, acquires through that merger, in the case where a fishery cooperative seeks, during the period from the effective date of Act No. 15 of 1988 to March 31, 1993, the certification under paragraph (3) of the Supplementary Provisions of the Act on Promotion of Merger of Fishery Cooperatives pursuant to the provisions of paragraph (2) of the Supplementary Provisions of that Act and, after receiving that certification, carries out the merger on or after the effective date of Act No. 15 of 1988, or in the case where it seeks, during the period from the effective date of Act No. 24 of 1993 to March 31, 2003, the certification under Article 4, paragraph (2) of the Act on Promotion of Merger of Fishery Cooperatives pursuant to the provisions of Article 2 of that Act and, after receiving that certification, carries out the merger on or after the effective date of Act No. 24 of 1993, the provisions of Article 81-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 11 of 1983) govern.

⑰With regard to the application of the provisions of Article 71, paragraph (2) of the Act on Special Measures Concerning Taxation as amended by Article 9 of the Act Partially Amending the Income Tax Act, etc. in the case of the registration prescribed in Article 81-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation, whose provisions govern pursuant to the provisions of the preceding paragraph, the phrase "Article 82" in that Article is deemed to be replaced with "Article 82 (including Article 23, paragraph (16) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue (Act No. 11 of 1978))".