①The provisions of Articles 72 and 73 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 prescribed in those provisions that is newly built or acquired on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on those registrations for a house prescribed in Article 72 or 73 of the Former Act that was newly built or acquired before the Effective Date.

②The provisions of Article 74-2 of the New Act apply to registration and license tax on the registration of transfer of ownership of existing housing prescribed in paragraph (1) of that Article that is acquired on or after the Effective Date or on the registration of the creation of a mortgage on that existing housing, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of existing housing prescribed in Article 74-2, paragraph (1) of the Former Act that was acquired before the Effective Date or on the registration of the creation of a mortgage on that existing housing.

③The provisions of Article 74-3 of the New Act apply to registration and license tax on the registration of preservation of ownership of a house prescribed in that Article that is newly built on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of preservation of ownership of a house prescribed in Article 74-3 of the Former Act that was newly built before the Effective Date.

④The provisions of Article 77-2 of the New Act apply to registration and license tax on the registration of the transfer or creation of ownership, superficies rights, farming rights or rights of lease to land in the case where an agricultural production corporation prescribed in that Article receives, on or after the Effective Date, a capital contribution prescribed in that Article and uses the land referred to in that Article for its cultivation or livestock raising, and the provisions then in force continue to govern registration and license tax on those registrations for land in the case where an agricultural production corporation prescribed in Article 77-2 of the Former Act received, before the Effective Date, a capital contribution prescribed in that Article and used the land referred to in that Article for its cultivation or livestock raising.

⑤With regard to registration and license tax on the registration of transfer of ownership of agricultural land, etc. or quasi-agricultural land prescribed in the provisions of Article 77-4, paragraph (1) or (2) of the Former Act that was acquired through consultation, conciliation or mediation prescribed in paragraph (1) of that Article, or through exchange and consolidation prescribed in paragraph (2) of that Article, conducted before the Effective Date, the provisions then in force continue to govern.

⑥With regard to registration and license tax on the registration of the creation of a mortgage received to secure a claim prescribed in Article 77-6 of the Former Act arising from a loan made before the Effective Date to a person engaged in agriculture, forestry or fisheries prescribed in that Article, the provisions then in force continue to govern.

⑦The provisions of Article 78-2 of the New Act apply to registration and license tax on the registration of the transfer or creation of ownership, superficies rights, farming rights or rights of lease to the land referred to in that Article for which a production forestry cooperative or agricultural production corporation prescribed in that Article receives a capital contribution prescribed in that Article on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on those registrations for the land referred to in Article 78-2 of the Former Act for which a production forestry cooperative or agricultural production corporation prescribed in that Article received a capital contribution prescribed in that Article before the Effective Date.

①With regard to commodity tax on goods prescribed in Article 88-3 of the Former Act that was imposed, or should have been imposed, before May 1, 1981, except as otherwise provided for in the following paragraph through paragraph (4), the provisions then in force continue to govern.

②Among goods prescribed in Article 88-3 of the Former Act, for those that were shipped out of the manufacturing site where they were manufactured before May 1, 1981 and that relate to a notification or approval under Article 17, paragraph (3) of the Commodity Tax Act (Act No. 48 of 1962) (including as applied mutatis mutandis pursuant to Article 19, paragraph (3), Article 22, paragraph (3) and Article 26, paragraph (3) of that Act) or Article 88-2, paragraph (3) of the Act on Special Measures Concerning Taxation (limited to those for which the time limit relating to that notification or approval falls on or after that date), if the documents prescribed in those provisions were not submitted by that time limit, the tax rate of commodity tax on those goods is the tax rate prescribed in Article 88-3 of the New Act.

④Among goods prescribed in Article 88-3 of the Former Act, for those listed in the following items that were purchased or withdrawn before May 1, 1981, if, on or after that date, they have come to fall under the provisions of the Acts specified in the respective items, the tax rate of commodity tax on those goods is the tax rate prescribed in Article 88-3 of the New Act:

⑤Where, on May 1, 1981, there is a manufacturer or seller of goods prescribed in Article 88-3 of the New Act who possesses those goods for sale at a place other than the manufacturing site where they were manufactured and a bonded area, if their quantity (or, where they are possessed at two or more places, their total quantity) is 10 or more, commodity tax is imposed on those goods at a tax rate of 2.5 percent, by deeming that person to have shipped out those goods, as their manufacturer, from the manufacturing site where they were manufactured on that date.

⑥With regard to the amount of commodity tax under the preceding paragraph, the district director is to aggregate the amounts of commodity tax on goods falling under the provisions of that paragraph that are at storage places located within the area under the district director's jurisdiction, and collect the commodity tax in that aggregated amount in equal installments in each month from June to October 1981, with the last day of each month as the due date for payment.

⑦A person prescribed in paragraph (5) must submit, for each storage place of the goods in that person's possession that fall under the provisions of that paragraph, a return stating the names of those goods, the quantity and value for each name, and other matters specified by Cabinet Order, to the district director having jurisdiction over the location of that storage place, within one month from May 1, 1981.

⑧In the case where goods prescribed in paragraph (5) on which commodity tax under that paragraph has been, or should be, collected are returned to the manufacturing site where those goods were manufactured (including the case where they have been discarded as referred to in Article 28, paragraph (3) of the Commodity Tax Act), if the manufacturer of those goods (meaning the person who would be the manufacturer if the provisions of paragraph (5) were deemed not to apply) has, as provided for by Cabinet Order, obtained confirmation from the district director having jurisdiction over the location of that manufacturing site that those goods are goods on which that commodity tax has been, or should be, collected, an amount equivalent to that amount of commodity tax is, in accordance with the provisions of that Article, deducted from the amount of commodity tax relating to that person, or refunded to that person, together with the deduction or refund of the amount equivalent to the amount of commodity tax that the person has paid, or should pay, on those goods.

⑨With regard to the application of penal provisions to acts committed before May 1, 1981 and to acts committed on or after that date relating to commodity tax for which the provisions then in force are to continue to govern pursuant to the provisions of paragraph (1), the provisions then in force continue to govern.

①The provisions of Article 5 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation as amended by the preceding Article (referred to as the "1979 Amendment Act as Amended" in the following paragraph) apply to income tax in the case where an individual receives the application of the provisions of paragraph (1) of that Article on or after the Effective Date, and the provisions then in force continue to govern income tax in the case where an individual received the application of the provisions of that paragraph before the Effective Date.

②The provisions of Article 21 of the Supplementary Provisions of the 1979 Amendment Act as Amended apply to corporation tax in the case where a corporation receives the application of the provisions of paragraph (1) of that Article on or after the Effective Date, and the provisions then in force continue to govern corporation tax in the case where a corporation received the application of the provisions of that paragraph before the Effective Date.