①The provisions of Article 70-9, paragraph (2) of the New Act apply to inheritance tax for which permission for deferred payment under the provisions of Article 38, paragraph (1) or Article 43, paragraph (5) of the Inheritance Tax Act (Act No. 73 of 1950) is granted on or after the Effective Date (limited to inheritance tax on an inheritance that commenced on or after January 1, 1988 (hereinafter referred to as the "specified day" in this Article)), and, except for what is provided for in the following paragraph, the provisions then in force continue to govern inheritance tax for which permission for deferred payment under those provisions was granted before the Effective Date and inheritance tax for which permission for deferred payment under those provisions is granted on or after the Effective Date (limited to inheritance tax on an inheritance that commenced before the specified day).

②With regard to interest tax on an amount of inheritance tax for which a district director granted permission for deferred payment before the Effective Date (limited to an amount of inheritance tax on an inheritance that commenced on or after the specified day to which the provisions of Article 70-9, paragraph (2) of the Former Act or Article 76, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 109 of 1988) apply) and for which the due date for payment of an installment payment pertaining to the deferred payment falls on or after the Effective Date, the district director is to calculate the portion corresponding to the period on or after the Effective Date in accordance with the provisions of Article 70-9, paragraph (2) of the New Act, mutatis mutandis.

①The provisions of Article 77-2, 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 that a corporation prescribed in that paragraph purchases on or after the date on which the Act on the Arrangement of Relevant Acts for Strengthening the Foundation of Agricultural Management comes into effect, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of land prescribed in Article 77-2, paragraph (1) of the Former Act that a corporation prescribed in that paragraph purchased before that date (including that land purchased on or after that date pursuant to the provisions of Article 3, paragraph (2) of the Supplementary Provisions of the Act on the Arrangement of Relevant Acts for Strengthening the Foundation of Agricultural Management).

②The provisions of Article 77-3 of the New Act (limited to the part pertaining to item (i) of the table in that Article) apply to registration and license tax on the registration of transfer of ownership of land prescribed in the left-hand column of that item that is acquired on or after the Effective Date through consultation, conciliation or mediation prescribed in that column, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of land prescribed in Article 77-3, item (i) of the Former Act that was acquired before the Effective Date through consultation, conciliation or mediation prescribed in that item.

③With regard to the application of the provisions of Article 77-3 of the New Act during the period from the Effective Date to the day before the date on which the Act on the Arrangement of Relevant Acts for Strengthening the Foundation of Agricultural Management comes into effect, the phrase "Article 4, paragraph (3), item (i) of the Act on Promotion of Improvement of Agricultural Management Foundation" in the left-hand column of item (ii) of the table in that Article is deemed to be replaced with "Article 2, paragraph (2), item (i) of the Agricultural Land Use Promotion Act", the phrase "Article 19 of the Act on Promotion of Improvement of Agricultural Management Foundation" in the middle column of that item with "Article 7 of the Agricultural Land Use Promotion Act", and the phrase "agricultural land use consolidation plan" with "agricultural land use promotion plan".

④The provisions of Article 77-3 of the New Act (limited to the part pertaining to the project for promoting the establishment of use rights, etc. prescribed in Article 4, paragraph (3), item (i) of the Act on Promotion of Improvement of Agricultural Management Foundation and the agricultural land use consolidation plan under the provisions of Article 19 of that Act) apply to registration and license tax on the registration of transfer of ownership of land prescribed in the left-hand column of item (ii) of the table in Article 77-3 of the New Act that is acquired through a project for promoting the establishment of use rights, etc. prescribed in that column on or after the date on which the Act on the Arrangement of Relevant Acts for Strengthening the Foundation of Agricultural Management comes into effect, 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 that date through a project for promoting the establishment of use rights, etc. prescribed in Article 77-3, item (ii) of the Former Act or in the left-hand column of item (ii) of the table in Article 77-3 of the New Act as read with the replacement of terms pursuant to the preceding paragraph.

⑤The provisions of Article 78-2 of the New Act apply to registration and license tax on the registration of transfer of ownership of the land under that Article for which a production forestry cooperative or agricultural production corporation prescribed in that Article receives the 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 the registration of transfer of ownership of the land under that Article for which a production forestry cooperative or agricultural production corporation prescribed in Article 78-2 of the Former Act received the capital contribution prescribed in that Article before the Effective Date.

⑥With regard to registration and license tax on registration of the matters listed in the items of Article 82 of the Former Act (excluding those pertaining to a merger) concerning land or buildings that the Okinawa Electric Power Company, Inc. prescribed in that Article acquired before the Effective Date for use in electric power development and the improvement of power transmission and transformation facilities incidental thereto, the provisions then in force continue to govern.

⑦The provisions of Article 83, paragraph (2) of the New Act apply to registration and license tax on the registration of preservation of ownership of land used for a specified public construction project prescribed in that paragraph that is carried out with a loan under that paragraph received 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 land used for a specified public construction project prescribed in Article 83, paragraph (2) of the Former Act that is carried out with a loan under that paragraph received before the Effective Date.

①With regard to liquor tax that was imposed, or should have been imposed, before the Effective Date, the provisions then in force continue to govern.

②The provisions then in force continue to govern the application of penal provisions to acts committed before the Effective Date and to acts committed on or after the Effective Date with respect to liquor tax that the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph.

The provisions of Article 93 of the New Act apply to securities or certificates that are deemed to be the corporate bond certificates or foreign corporate bond certificates referred to in paragraph (1) of that Article pursuant to the provisions of that paragraph and that are transferred on or after the date on which the Act on the Arrangement, etc. of Relevant Acts for the Reform of the Financial System and the Securities Transaction System comes into effect.

①The provisions of Article 5, paragraph (4) 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 "1988 Amendment Act as Amended" in the following paragraph) apply to income tax for 1993 and subsequent years, and with regard to income tax for 1992 and earlier years, the provisions then in force continue to govern.

②The provisions of Article 12, paragraph (5) of the Supplementary Provisions of the 1988 Amendment Act as Amended 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.

①The provisions of Article 3 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 "1992 Amendment Act as Amended" in the following paragraph) apply to income tax for 1993 and subsequent years, and with regard to income tax for 1992 and earlier years, the provisions then in force continue to govern.

②The provisions of Article 19 of the Supplementary Provisions of the 1992 Amendment Act as Amended 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.