①The provisions of Article 7, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article (referred to as the "1991 Amendment Act as Amended" in the following paragraph) apply to a transfer of specified farmland, etc. in an urbanization promotion area prescribed in that paragraph that an individual makes on or after the Effective Date, and with regard to a transfer of that specified farmland, etc. in an urbanization promotion area that an individual made before the Effective Date, the provisions then in force continue to govern.

②The provisions of Article 9, paragraph (2) of the Supplementary Provisions of the 1991 Amendment Act as Amended apply to the case where a resident has, on or after the Effective Date, carried out an extension, reconstruction, etc. prescribed in Article 41, paragraph (1) of the New Act on a house and has used that house (limited to the part pertaining to that extension, reconstruction, etc.) as the resident's residence as prescribed in that paragraph.