①The provisions of Article 54 of the New Act apply to the amount of the reserve for overseas market development by small and medium sized enterprises, etc. set aside in a business year of a corporation ending on or after the Effective Date, and with regard to the amount of the reserve for overseas market development by small and medium sized enterprises, etc. set aside in a business year of a corporation that ended before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of that Article for a business year of a corporation prescribed in paragraph (1) of that Article which commenced before the Effective Date and ends on or after the Effective Date, the phrase "the amount calculated by dividing" in that paragraph is deemed to be replaced with "the amount calculated by dividing (for a business year which commenced before the Effective Date of the 1983 Amendment Act and ends on or after that date, the amount obtained by adding to the total of an amount equivalent to 6.6/1,000 (13.6/1,000 for a corporation whose amount of capital or amount of contribution at the end of that business year is 100 million yen or less, or a corporation without capital or contribution (hereinafter referred to as a "small or medium-sized corporation" in this paragraph)) of the amount calculated by multiplying the revenue from transactions listed in item (i) of the following paragraph by the number of months in the period from the first day of that business year to March 31, 1983 (hereinafter referred to as the "designated period for the former reserve rate" in this paragraph) and dividing the result by the number of months in that base year, and an amount equivalent to 5.6/1,000 (12.2/1,000 for a small or medium-sized corporation) of the amount calculated by multiplying the revenue from those transactions by the number of months obtained by deducting the number of months in the designated period for the former reserve rate from the number of months in that business year and dividing the result by the number of months in that base year, the total of an amount equivalent to 9/1,000 (18.4/1,000 for a small or medium-sized corporation) of the amount calculated by multiplying the revenue from transactions listed in items (ii) through (viii) of the following paragraph by the number of months in the designated period for the former reserve rate and dividing the result by the number of months in that base year, and an amount equivalent to 7.7/1,000 (16.6/1,000 for a small or medium-sized corporation) of the amount calculated by multiplying the revenue from those transactions by the number of months obtained by deducting the number of months in the designated period for the former reserve rate from the number of months in that business year and dividing the result by the number of months in that base year)".

②The provisions of Article 55 of the New Act apply to specified shares, etc. prescribed in paragraph (1) of that Article that a corporation acquires on or after the Effective Date, and the provisions then in force continue to govern specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act that a corporation acquired before the Effective Date.

③With regard to the application of the provisions of Article 56-7 of the New Act for each business year beginning during the period from the Effective Date to March 31, 1984 of a corporation prescribed in Article 56-7, paragraph (1) of the New Act that holds the reserve for planned afforestation under Article 56-7, paragraph (1) of the Former Act at the end of the business year immediately preceding the first business year beginning on or after the Effective Date, the phrase "230,000 yen" in paragraph (1), item (ii) of that Article is deemed to be replaced with "259,000 yen".

④The provisions of Article 56-10, paragraph (1) of the New Act apply to the amount of the reserve for losses on stock trading set aside in a business year of a corporation ending on or after the Effective Date, and the provisions then in force continue to govern the amount of the reserve for losses on stock trading set aside in a business year of a corporation that ended before the Effective Date.

⑤The provisions of Article 57-3 of the New Act apply to the amount of the reserve for reprocessing of spent nuclear fuel that a corporation referred to in Article 57-3, paragraph (1) of the New Act sets aside in each business year on or after the business year specified by Cabinet Order as the business year in which that corporation is to set aside the reserve for reprocessing of spent nuclear fuel referred to in that paragraph pursuant to the provisions of Article 36 of the Electricity Business Act (Act No. 170 of 1964). In this case, the calculation of the amount of the reserve for reprocessing of spent nuclear fuel set aside in the business year specified by that Cabinet Order and other necessary matters concerning the application of the provisions of that paragraph are specified by Cabinet Order.

①The provisions of Article 65-4, paragraph (1), item (iii) of the New Act apply to the transfer of land, etc. prescribed in that paragraph that a corporation makes on or after the Effective Date, and the provisions then in force continue to govern the transfer of land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act that a corporation made before the Effective Date.

②The provisions of Articles 65-11 and 65-12 of the New Act apply to an exchange or transfer prescribed in Article 65-11, paragraph (1) of the New Act of land, etc. prescribed in that paragraph that a corporation makes on or after the Effective Date.

The provisions of Article 66-11 of the New Act apply to contributions prescribed in that Article that a corporation disburses on or after the Effective Date, and the provisions then in force continue to govern contributions prescribed in Article 66-11 of the Former Act that a corporation disbursed before the Effective Date.

The provisions of Article 70 of the New Act apply to inheritance tax on property acquired through inheritance or bequest (including a gift that takes effect upon the death of the donor) on or after January 1, 1983.

①The provisions of Article 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 that Article that is 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 73 of the Former Act that was acquired before the Effective Date.

②The provisions of Article 74-2, paragraph (1) of the New Act apply to registration and license tax on the registration of transfer of ownership of existing housing prescribed in that paragraph that is acquired on or after the Effective Date, 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.

③The 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.

④The provisions of Article 77-4 of the New Act apply to registration and license tax on the registration of transfer of ownership of land prescribed in those provisions that is acquired on or after the Effective Date through consultation, conciliation or mediation prescribed in item (i) of that Article or through a project for promoting the establishment of use rights, etc. prescribed in item (ii) of that Article, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of land prescribed in those provisions that was acquired before the Effective Date through consultation, conciliation or mediation prescribed in Article 77-4, item (i) of the Former Act or through a project for promoting the establishment of use rights, etc. prescribed in item (ii) of that Article.

⑤The provisions of Article 77-5, paragraph (2) of the New Act apply to registration and license tax on the registration of transfer of ownership of land that a member of an agricultural and residential land cooperative prescribed in that paragraph acquires on or after the Effective Date through exchange and consolidation prescribed in that paragraph, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of land that the member acquired before the Effective Date through exchange and consolidation prescribed in Article 77-5, paragraph (2) of the Former Act.

⑥The 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.

⑦With 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 referred to in that paragraph that sought, before the Effective Date, the certification referred to in Article 4, paragraph (2) of the Act on Promotion of Merger of Forestry Cooperatives (Act No. 56 of 1963) carries out a merger after receiving that certification, the provisions then in force continue to govern.

①With regard to commodity tax on motor vehicles falling under the provisions of Article 88-4 of the Former Act that were shipped out of the manufacturing site where they were manufactured, or withdrawn from a bonded area, within the period prescribed in that Article, the provisions then in force continue to govern.

②With regard to the application of penal provisions to acts committed before the Effective Date and to acts committed on or after the Effective Date concerning commodity tax that continues to be governed by the provisions then in force pursuant to the provisions of the preceding paragraph, the provisions then in force continue to govern.

①With regard to gasoline tax and local road tax on gasoline that was shipped out of a gasoline manufacturing site before the Effective Date with the application of the provisions of Article 90, paragraph (1) of the Former Act, or that was withdrawn from a bonded area before the Effective Date with the approval under Article 90-2, paragraph (1) of the Former Act, the provisions then in force continue to govern.

②With regard to the application of penal provisions to acts committed before the Effective Date and to acts committed on or after the Effective Date concerning gasoline tax and local road tax that continue to be governed by the provisions then in force pursuant to the provisions of the preceding paragraph, the provisions then in force continue to govern.