This Act comes into effect on April 1, 1984; provided, however, that the provisions listed in the following items come into effect on the dates specified in those items:

Unless otherwise provided for, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended (hereinafter referred to as "the New Act") apply to income tax for 1984 and subsequent years, and the provisions then in force continue to govern income tax for 1983 and earlier years.

①With regard to income tax in the case where an individual prescribed in Article 10-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment (hereinafter referred to as "the Former Act") has, before the date on which this Act comes into effect (hereinafter referred to as "the Effective Date"), made an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies in the following Article) of energy-saving equipment, etc. prescribed in that paragraph and put it to use for the business prescribed in that paragraph, the provisions of Article 10-2 of the Former Act remain in force. In this case, the phrase "if there is an amount to be deducted, that amount" in paragraph (4) of that Article is deemed to be replaced with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-2, paragraph (3) 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. 13 of 1986; hereinafter referred to as the "1986 Amendment Act"), which remains in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the 1986 Amendment Act, or of Article 10-2, paragraph (3) of the Act on Special Measures Concerning Taxation as amended by the 1986 Amendment Act, those amounts", and the phrase "Article 10-2, paragraph (3) of the Act on Special Measures Concerning Taxation" in paragraph (9) of that Article is deemed to be replaced with "Article 10-2, paragraph (3) 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. 6 of 1984; hereinafter referred to as the "1984 Amendment Act"), which remains in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the 1984 Amendment Act".

②With regard to the application of the provisions of Article 10-2 of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 13 of 1986) (hereinafter referred to as the "Act on Special Measures Concerning Taxation as Amended in 1986") in the case where the provisions of the preceding paragraph apply, the phrase "if there is an amount to be deducted, that amount" in paragraph (4) of that Article is deemed to be replaced with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-2, paragraph (4) 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. 6 of 1984; hereinafter referred to as the "1984 Amendment Act"), which remains in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the 1984 Amendment Act, or of Article 10-2, paragraph (3) or (4) 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. 13 of 1986; hereinafter referred to as the "1986 Amendment Act"), which remains in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the 1986 Amendment Act, those amounts".

①The provisions of item (ii) of the table in Article 11, paragraph (1) of the New Act apply to machinery and other production equipment listed in that item that an individual makes an acquisition, etc. of on or after January 1, 1985 and puts to use for the individual's business, and the provisions then in force continue to govern the case where an individual has put to use for the individual's business machinery and other production equipment listed in item (ii) of the table in Article 11, paragraph (1) of the Former Act that the individual made an acquisition, etc. of before that date.

②The provisions of item (iv) of the table in Article 11, paragraph (1) of the New Act apply to machinery and other equipment listed in that item that an individual makes an acquisition, etc. of on or after the Effective Date and puts to use for the individual's business, and the provisions then in force continue to govern the case where an individual has put to use for the individual's business machinery and other equipment listed in item (iv) of the table in Article 11, paragraph (1) of the Former Act that the individual made an acquisition, etc. of before the Effective Date.

③The provisions of Article 12, paragraph (1) of the New Act apply to industrial machinery, etc. prescribed in that paragraph that an individual makes an acquisition, etc. of on or after the Effective Date and puts to use for the individual's business, and the provisions then in force continue to govern the case where an individual has put to use for the individual's business industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Former Act that the individual made an acquisition, etc. of before the Effective Date.

④The provisions of Article 13-2, paragraph (1) of the New Act apply to fishing vessels held by members of a fishery cooperative, etc. prescribed in item (iii) of that paragraph that receives, on or after the Effective Date, the certification referred to in that item for a small and medium sized fishery structural improvement plan prescribed in that item, and the provisions then in force continue to govern fishing vessels held by members of a fishery cooperative, etc. prescribed in Article 13-2, paragraph (1), item (iii) of the Former Act that received, before the Effective Date, the certification referred to in that item for a small and medium sized fishery structural improvement plan prescribed in that item.

⑤The provisions of Article 15, paragraph (1) of the New Act apply to specified stockpiling facilities, etc. prescribed in that paragraph that an individual acquires or constructs on or after the Effective Date and puts to use for the individual's business, and the provisions then in force continue to govern the case where an individual has put to use for the individual's business specified stockpiling facilities, etc. prescribed in Article 15, paragraph (1) of the Former Act that the individual acquired or constructed before the Effective Date.

⑥With regard to facilities to be scrapped, etc. prescribed in Article 16-2, paragraph (1) of the Former Act of an individual prescribed in that paragraph in the case where the individual received, before the Effective Date, the certification referred to in that paragraph for a plan concerning relocation prescribed in that paragraph, the provisions then in force continue to govern.

⑦The provisions of Article 17 of the New Act apply to depreciable assets prescribed in that Article that an individual makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern depreciable assets prescribed in Article 17 of the Former Act that an individual made an acquisition, etc. of before the Effective Date.

The provisions of Article 21 of the New Act apply to an individual's revenue on or after the Effective Date from transactions listed in the items of paragraph (2) of that Article, and the provisions then in force continue to govern an individual's revenue before the Effective Date from transactions listed in the items of Article 21, paragraph (2) of the Former Act.

①The provisions of Article 27 of the Former Act remain in force with respect to amounts that an individual prescribed in that Article was to receive before December 1, 1984 for benefits or medical care prescribed in that Article and that are received on or after that date.

②The calculation of the tax prepayment calculation base prescribed in Article 104, paragraph (1) of the Income Tax Act (Act No. 33 of 1965) for income tax for 1985 of a resident who has amounts to be received in 1984 for the benefits or medical care prescribed in the preceding paragraph (limited to amounts that were, or should have been, withheld at the source pursuant to the provisions of Article 204, paragraph (1) of that Act) is specified by Cabinet Order.

The provisions of Article 28-4, paragraph (3) of the New Act apply to income tax on a transfer, etc. of land prescribed in paragraph (1) of that Article that an individual makes on or after the Effective Date, and the provisions then in force continue to govern income tax on a transfer, etc. of land prescribed in Article 28-4, paragraph (1) of the Former Act that an individual made before the Effective Date.

①The provisions of item (xv) of the table in Article 37, paragraph (1) of the New Act apply to income tax on the transfer of assets listed in the left-hand column of that item that an individual makes on or after the Effective Date.

②The provisions of Article 37-5 of the New Act apply to the transfer of assets falling under transferred assets prescribed in paragraph (1) of that Article that an individual makes on or after the Effective Date, and the provisions then in force continue to govern the transfer of assets falling under transferred assets prescribed in Article 37-5, paragraph (1) of the Former Act that an individual made before the Effective Date.

Unless otherwise provided for, the provisions of Chapter III of the New Act apply to corporation tax of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter) for business years beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a corporation for business years that began before the Effective Date.

①With regard to corporation tax in the case where a corporation prescribed in Article 42-4, paragraph (1) of the Former Act has, before the Effective Date, made an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies in the following Article) of energy-saving equipment, etc. prescribed in that paragraph and put it to use for the business prescribed in that paragraph, the provisions of Article 42-4 of the Former Act remain in force. In this case, the phrase "and the preceding Article, and Article 67 of the Corporation Tax Act" in paragraph (2) of that Article is deemed to be replaced with ", Article 42-4, Article 42-5, paragraphs (2) and (3), Article 42-6, paragraphs (2) through (4) and (6), and Article 68-2 of the Act on Special Measures Concerning Taxation as amended by the 1986 Amendment Act, Article 42-5, paragraphs (2) and (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1986 Amendment Act, which remains in force pursuant to the provisions of Article 12, paragraph (1) of the Supplementary Provisions of the 1986 Amendment Act, and Article 67 of the Corporation Tax Act"; the phrase "if there is an amount to be deducted, that amount" in paragraph (3) of that Article is deemed to be replaced with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of corporation tax on income for that business year pursuant to the provisions of Article 42-5, paragraph (2) of the Act on Special Measures Concerning Taxation as amended by the 1986 Amendment Act or Article 42-5, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1986 Amendment Act, which remains in force pursuant to the provisions of Article 12, paragraph (1) of the Supplementary Provisions of the 1986 Amendment Act, those amounts"; the phrase "or Article 42-4 of the Act on Special Measures Concerning Taxation" in paragraph (8) of that Article is deemed to be replaced with "or Article 42-4 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. 6 of 1984; hereinafter referred to as the "1984 Amendment Act"), which remains in force pursuant to the provisions of Article 10, paragraph (1) of the Supplementary Provisions of the 1984 Amendment Act"; and the phrase "and Article 42-4 of the Act on Special Measures Concerning Taxation" is deemed to be replaced with "and Article 42-4 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1984 Amendment Act, which remains in force pursuant to the provisions of Article 10, paragraph (1) of the Supplementary Provisions of the 1984 Amendment Act".

②With regard to the application of the provisions of Articles 42-4 through 42-6, Article 52-2 or Article 52-3 of the Act on Special Measures Concerning Taxation as Amended in 1986 in the case where the provisions of the preceding paragraph apply, the phrase "and Article 68-2" in Article 42-4, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1986 is deemed to be replaced with ", Article 68-2, and Article 42-4, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1984 Amendment Act, which remains in force pursuant to the provisions of Article 10, paragraph (1) of the Supplementary Provisions of the 1984 Amendment Act (referred to as "Article 42-4, paragraph (3) of the 1984 Former Act" in the following Article and Article 42-6)"; the phrase "and Article 68-2" in Article 42-5, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended in 1986 is deemed to be replaced with ", Article 68-2, and Article 42-4, paragraph (3) of the 1984 Former Act"; the phrase "if there is an amount to be deducted, that amount" in paragraph (3) of that Article is deemed to be replaced with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of corporation tax on income for that business year pursuant to the provisions of Article 42-4, paragraph (3) of the 1984 Former Act or Article 42-5, paragraph (2) or (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1986 Amendment Act, which remains in force pursuant to the provisions of Article 12, paragraph (1) of the Supplementary Provisions of the 1986 Amendment Act, those amounts"; the phrase "and Article 68-2" in Article 42-6, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended in 1986 is deemed to be replaced with ", Article 68-2, and Article 42-4, paragraph (3) of the 1984 Former Act"; the phrase "or Article 51" in Article 52-2, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1986 is deemed to be replaced with ", Article 51, or Article 42-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1984 Amendment Act, which remains in force pursuant to the provisions of Article 10, paragraph (1) of the Supplementary Provisions of the 1984 Amendment Act (hereinafter referred to as "Article 42-4, paragraph (1) of the 1984 Former Act" in this Article and the following Article)"; and the phrase "or Article 51" in Article 52-2, paragraphs (2) and (3) and Article 52-3, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1986 is deemed to be replaced with ", Article 51, or Article 42-4, paragraph (1) of the 1984 Former Act".

①The provisions of item (ii) of the table in Article 43, paragraph (1) of the New Act apply to machinery and other production equipment listed in that item that a corporation makes an acquisition, etc. of on or after January 1, 1985 and puts to use for its business, and the provisions then in force continue to govern the case where a corporation has put to use for its business machinery and other production equipment listed in item (ii) of the table in Article 43, paragraph (1) of the Former Act that it made an acquisition, etc. of before that date.

②The provisions of item (v) of the table in Article 43, paragraph (1) of the New Act apply to machinery and other equipment listed in that item that a corporation makes an acquisition, etc. of on or after the Effective Date and puts to use for its business, and the provisions then in force continue to govern the case where a corporation has put to use for its business machinery and other equipment listed in item (v) of the table in Article 43, paragraph (1) of the Former Act that it made an acquisition, etc. of before the Effective Date.

③The provisions of Article 44-2, paragraph (1) of the New Act apply to high-technology industrial equipment prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date and puts to use for its business.

④The provisions of Article 45, paragraph (1) of the New Act apply to industrial machinery, etc. prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date and puts to use for its business, and the provisions then in force continue to govern the case where a corporation has put to use for its business industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act that it made an acquisition, etc. of before the Effective Date.

⑤The provisions of Article 45-4, paragraph (1) of the New Act apply to fishing vessels held by members of a fishery cooperative, etc. prescribed in item (iii) of that paragraph that receives, on or after the Effective Date, the certification referred to in that item for a small and medium sized fishery structural improvement plan prescribed in that item, and the provisions then in force continue to govern fishing vessels held by members of a fishery cooperative, etc. prescribed in Article 45-4, paragraph (1), item (iii) of the Former Act that received, before the Effective Date, the certification referred to in that item for a small and medium sized fishery structural improvement plan prescribed in that item.

⑥The provisions of Article 48, paragraph (1) of the New Act apply to specified stockpiling facilities, etc. prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date and puts to use for its business, and the provisions then in force continue to govern the case where a corporation has put to use for its business specified stockpiling facilities, etc. prescribed in Article 48, paragraph (1) of the Former Act that it acquired or constructed before the Effective Date.

⑦The provisions of Article 51, paragraph (1) of the New Act apply to jointly used facilities specified in a business plan prescribed in Article 56-2, paragraph (1) of the New Act for which a specified association prescribed in Article 51, paragraph (1) of the New Act receives approval, etc. of that business plan on or after the Effective Date, and the provisions then in force continue to govern jointly used facilities specified in a business plan prescribed in Article 56-2, paragraph (1) of the Former Act for which a specified association prescribed in Article 51, paragraph (1) of the Former Act received approval, etc. of that business plan before the Effective Date.

⑧With regard to facilities to be scrapped, etc. prescribed in Article 51-2, paragraph (1) of the Former Act of a corporation prescribed in that paragraph in the case where the corporation received, before the Effective Date, the certification referred to in that paragraph for a plan concerning relocation prescribed in that paragraph, the provisions then in force continue to govern.

⑨The provisions of Article 52-4 of the New Act apply to depreciable assets prescribed in that Article that a corporation makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern depreciable assets prescribed in Article 52-4 of the Former Act that a corporation made an acquisition, etc. of before the Effective Date.

①The 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 with regard to specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act that a corporation acquired before the Effective Date, the provisions then in force continue to govern, except in the case provided for in the following paragraph.

②In the case where a corporation acquired specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act before the Effective Date, if, on or after the Effective Date, the case comes to fall under any of the cases listed in the items of Article 55, paragraph (4) of the New Act, the provisions of that paragraph govern.

The provisions of Article 58 of the New Act apply to a corporation's revenue on or after the Effective Date from transactions listed in the items of paragraph (2) of that Article, and the provisions then in force continue to govern a corporation's revenue before the Effective Date from transactions listed in the items of Article 58, paragraph (2) of the Former Act.

①The provisions of Article 63, paragraph (3) of the New Act apply to corporation tax on a transfer, etc. of land prescribed in paragraph (1) of that Article that a corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax on a transfer, etc. of land prescribed in Article 63, paragraph (1) of the Former Act that a corporation made before the Effective Date.

②With regard to the application of the provisions of Article 63 of the New Act in the case where the provisions of Article 10, paragraph (1) of the Supplementary Provisions apply, paragraph (6), item (ii) of that Article is deemed to continue as follows: ", and, with regard to the application of the provisions of Article 42-4 of the 1984 Former Act, the phrase 'and the preceding Article' in paragraph (2) of that Article is deemed to be replaced with ', the preceding Article and Article 63'".

The provisions of items (xii) and (xvi) of the table in Article 65-7, paragraph (1) of the New Act apply to corporation tax on the transfer of assets listed in the left-hand column of those items that a corporation makes on or after the Effective Date.

The provisions of Article 66-4 of the New Act apply to corporation tax of a corporation for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a corporation for business years that ended before the Effective Date.

①With regard to registration and license tax on the registration of preservation of ownership or registration of transfer of ownership of a house prescribed in Article 72, Article 73 or Article 74-2, paragraph (1) of the Former Act that was newly built or acquired before the Effective Date, the provisions then in force continue to govern.

②With regard to registration and license tax on the registration of the creation of a mortgage on a house or existing housing prescribed in Article 74 or Article 74-2, paragraph (2) of the Former Act that was newly built, extended or acquired before the Effective Date, the provisions then in force continue to govern.

③The provisions of Article 76, paragraph (1) 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 for which a sale or transfer without compensation prescribed in that paragraph is received from the State on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on those registrations for land for which a sale or transfer without compensation prescribed in Article 76, paragraph (1) of the Former Act was received from the State before the Effective Date.

④The provisions of Article 77-3, paragraph (1) of the New Act apply to registration and license tax on the registration of the transfer or creation of ownership or rights of lease to farmland, pasture land or land suitable for development into farmland prescribed in that paragraph that a corporation prescribed in that paragraph purchases or leases on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on those registrations for farmland, pasture land or land suitable for development into farmland prescribed in Article 77-3 of the Former Act that a corporation prescribed in that Article purchased or leased before the Effective Date.

⑤The provisions of Article 77-5, paragraph (1) of the New Act apply to registration and license tax on the registration of transfer of ownership of land prescribed in that paragraph acquired through exchange and consolidation prescribed in that paragraph conducted on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on that registration for land prescribed in Article 77-5, paragraph (1) of the Former Act acquired through exchange and consolidation prescribed in that paragraph conducted before the Effective Date.

⑦The provisions of Article 81, paragraph (1), item (iii) of the New Act apply to registration and license tax on registration of matters listed in that item relating to a recommendation or instruction, or certification or approval, prescribed in that paragraph that is given on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on registration of matters listed in item (iii) of that paragraph relating to a recommendation or instruction, or certification or approval, prescribed in Article 81, paragraph (1) of the Former Act that was given before the Effective Date.

⑧The provisions of Article 82 of the New Act apply to registration and license tax on registration of matters listed in item (i) of the table in that Article concerning land or houses prescribed in that Article that are acquired on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on registration of matters listed in item (i) of the table in Article 82 of the Former Act concerning land or houses prescribed in that Article that were acquired 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, 1984, 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, 1984 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, 1984, 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:

⑤In the case where, on May 1, 1984, 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 the quantity of those goods (or, where they are possessed at two or more places, the total quantity) is 20 units or more, commodity tax is imposed on those goods at a tax rate of 0.5 percent, by deeming that person, as the manufacturer of those goods, to have shipped those goods out of 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 aggregates the amounts of commodity tax on goods falling under the provisions of that paragraph that are at storage places located within the district director's jurisdiction, and collects commodity tax in the aggregated amount in equal installments in each month from June to October 1984, with the last day of each month as the due date for payment.

⑦The 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 place where that storage place is located, within one month counting from May 1, 1984.

⑧In the case where goods prescribed in paragraph (5) for which commodity tax under that paragraph was, or should have been, collected have been returned to the manufacturing site where they were manufactured (including the case where they have been disposed of 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) did not apply) has obtained, pursuant to the provisions of Cabinet Order, confirmation from the district director having jurisdiction over the place where that manufacturing site is located that those goods are goods for which that commodity tax was, or should have been, 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 pertaining to that person or refunded to that person, together with the deduction or refund relating to the amount equivalent to the amount of commodity tax that the person paid or should pay on those goods.

⑨With regard to the application of penal provisions to acts committed before May 1, 1984 and to acts committed on or after that date concerning commodity tax that continues to be governed by the provisions then in force pursuant to the provisions of paragraph (1), the provisions then in force continue to govern.

①With regard to stamp tax on gift certificates listed in item 4 of Appended Table 1 of the Stamp Tax Act (Act No. 23 of 1967) that was imposed, or should have been imposed, before May 1, 1984, the provisions then in force continue to govern.

②With regard to the application of penal provisions to acts committed before May 1, 1984 and to acts committed on or after that date concerning stamp 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.