①The provisions of Article 62-3 of the New Act apply to corporation tax on a transfer, etc. of land prescribed in paragraph (1) of that Article made by a corporation on or after January 1, 1994, and the provisions then in force continue to govern corporation tax on a transfer, etc. of land prescribed in Article 62-3, paragraph (1) of the Former Act made by a corporation before that date.

②With regard to a transfer for a determined site for constructing a superior residential area, etc. prescribed in Article 62-3, paragraph (5) of the New Act pertaining to a transfer of land, etc. listed in paragraph (4), item (vii) of that Article or a transfer of land, etc. listed in item (x) of that paragraph (limited to one pertaining to the development of residential land where the area of the single block of residential land referred to in (a) of that item is less than 1,000 square meters) that a corporation made during the period from January 1, 1994 to March 31, 1994 and that pertains to a business year that ended on or before that date, even in the case where a corporation tax return prescribed in paragraph (10) of that Article has been filed without the documents prescribed in that paragraph attached, if the corporation submits those documents to the district director with jurisdiction over its place for tax payment by the day on which two months have elapsed from the Effective Date, the provisions of paragraph (5) of that Article may be applied, notwithstanding the provisions of paragraph (10) of that Article.

③The provisions of Article 65-3, paragraph (1), item (v) of the New Act apply to corporation tax on a transfer of land, etc. prescribed in that paragraph made by a corporation on or after the Effective Date.

④The provisions of Article 65-4, paragraph (1), item (x) of the New Act apply to corporation tax on a transfer of land, etc. prescribed in that paragraph made by a corporation on or after the Effective Date.