①The provisions of the items of the table in Article 11, paragraph (1) of the New Act apply to depreciable assets listed in the middle column of those items that an individual makes an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) of on or after the Effective Date, and with regard to depreciable assets listed in the middle column of the items of the table in Article 11, paragraph (1) of the Former Act that an individual made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.

②The provisions of items (i) and (ii) of the table in Article 11-2, paragraph (1) of the New Act apply to depreciable assets listed in the middle column of those provisions that an individual makes an acquisition, etc. of on or after the Effective Date, and with regard to depreciable assets listed in the middle column of the items of the table in Article 11-2, paragraph (1) of the Former Act that an individual made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.

③The provisions of item (iii) of the table in Article 11-2, paragraph (1) of the New Act apply to depreciable assets listed in the middle column of that item that an individual makes an acquisition, etc. of on or after the Effective Date.

④The provisions of items (i), (ii) and (vii) of the table in Article 12, paragraph (1) of the New Act apply to depreciable assets listed in the third column of those provisions that an individual makes an acquisition, etc. of on or after the Effective Date, and with regard to depreciable assets listed in the third column of the provisions of items (i), (ii) and (vii) of the table in Article 12, paragraph (1) of the Former Act that an individual made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.

⑤The provisions of Article 13-3, paragraph (1) of the New Act (limited to the part relating to item (iii) of that paragraph) apply to depreciable assets specified in that item held by an individual referred to in that item who receives the certification prescribed in that item for a forestry management improvement plan prescribed in that item on or after the date on which the Act Partially Amending the Act on Assistance with Forestry Improvement Funds and the Act on Temporary Measures for Financing Forestry and Related Industry Promotion Funds comes into effect, and with regard to depreciable assets specified in Article 13-3, paragraph (1), item (iii) of the Former Act held by an individual referred to in that item who received the certification prescribed in that item for a rationalization plan prescribed in that item before that date, the provisions then in force continue to govern.

⑥The provisions of Article 14, paragraph (1) of the New Act apply to good-quality rental housing prescribed in that paragraph that an individual acquires or newly builds on or after the Effective Date, and with regard to good-quality rental housing prescribed in Article 14, paragraph (1) of the Former Act that an individual acquired or newly built before the Effective Date, the provisions then in force continue to govern.

⑦The provisions of Article 14, paragraph (2) of the New Act apply to specified redevelopment buildings, etc. prescribed in that paragraph that an individual acquires or newly builds on or after the Effective Date, and with regard to specified redevelopment buildings, etc. prescribed in Article 14, paragraph (2) of the Former Act that an individual acquired or newly built before the Effective Date, the provisions then in force continue to govern.

⑧The provisions of Article 14, paragraph (3), item (i) of the New Act apply to buildings listed in that item that an individual acquires or newly builds on or after the Effective Date, and with regard to buildings listed in Article 14, paragraph (3), item (i) of the Former Act that an individual acquired or newly built before the Effective Date, the provisions then in force continue to govern.

⑨The provisions of Article 14, paragraph (3), item (v) of the New Act apply to buildings listed in that item that an individual acquires or newly builds on or after the date on which the Act Partially Amending the Act on Emergency Measures for the Promotion of Superior Residential Land Development in Metropolitan Areas comes into effect, and with regard to buildings listed in Article 14, paragraph (3), item (v) of the Former Act that an individual acquired or newly built before that date, the provisions then in force continue to govern.

⑩The provisions of Article 14, paragraph (3), item (vii) of the New Act apply to buildings listed in that item that an individual acquires or newly builds on or after the date on which the Act Partially Amending the Act on Improvement of Areas Along Trunk Roads, etc. comes into effect.

⑪The provisions of Article 15, paragraph (1) of the New Act apply to warehouse buildings, etc. prescribed in that paragraph that an individual acquires or constructs on or after the Effective Date, and with regard to warehouse buildings, etc. prescribed in Article 15, paragraph (1) of the Former Act that an individual acquired or constructed before the Effective Date, the provisions then in force continue to govern.

With regard to the reserve for promoting the use of recycled resources referred to in Article 20-5, paragraph (1) of the Former Act that an individual prescribed in that paragraph has set aside, or sets aside, in each year up to 1996, the provisions of that Article remain in force. In this case, the phrase "March 31, 1997" in that paragraph is deemed to be replaced with "March 31, 1996", the phrase "Article 20, paragraphs (12) through (14)" in paragraph (8) of that Article is deemed to be replaced with "Article 20-2, paragraphs (6) through (8) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 22 of 1997)", and the phrase "the phrase "又は" (or) in paragraph (12) of that Article is deemed to be replaced with "若しくは" (or, joining a smaller group of alternatives)" is deemed to be replaced with "the phrase "できる者又は" (person who may ..., or) in paragraph (6) of that Article is deemed to be replaced with "できる者若しくは" (person who may ..., or, joining a smaller group of alternatives)".

①The provisions of Article 31 of the New Act apply to a transfer of land, etc. or buildings, etc. prescribed in paragraph (1) of that Article that an individual makes on or after January 1, 1996, and with regard to a transfer of land, etc. or buildings, etc. prescribed in Article 31, paragraph (1) of the Former Act that an individual made before that date, the provisions then in force continue to govern.

②The provisions of Article 31-2 of the New Act apply to a transfer falling under a transfer for a superior residential area, etc. prescribed in paragraph (1) of that Article or a transfer falling under a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (3) of that Article that an individual makes on or after January 1, 1997, and with regard to a transfer falling under a transfer for a superior residential area, etc. prescribed in Article 31-2, paragraph (1) of the Former Act or a transfer falling under a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (3) of that Article that an individual made before that date, the provisions then in force continue to govern.

③The provisions of Article 34, paragraph (3) of the New Act apply to a transfer of land, etc. prescribed in paragraph (1) of that Article that an individual makes on or after January 1, 1997.

④The provisions of Article 34-2, paragraph (2), item (vii) of the New Act apply to a transfer of land, etc. prescribed in paragraph (1) of that Article that an individual makes on or after the date on which the Act Partially Amending the Act on Improvement of Areas Along Trunk Roads, etc. comes into effect.

⑤The provisions of Article 34-2, paragraph (3) of the New Act apply to a transfer of land, etc. prescribed in paragraph (1) of that Article that an individual makes on or after January 1, 1997, and with regard to a transfer of land, etc. prescribed in Article 34-2, paragraph (1) of the Former Act that an individual made before that date, the provisions then in force continue to govern.

⑥With regard to the application of the provisions of Article 37, paragraphs (1), (3) and (4) of the New Act (including as applied mutatis mutandis pursuant to Article 37-5, paragraph (2) of the New Act) and Article 37-4 of the New Act during the period from the Effective Date to the day before the date specified in Article 1, item (vi) of the Supplementary Provisions, the phrase "item (xx) of that table" in those provisions is deemed to be replaced with "item (xix) of that table".

⑦The provisions of Article 37 of the New Act (limited to the part relating to item (xvii) of the table in paragraph (1) of that Article) apply to a transfer of the assets listed in the left-hand column of that item in the case where an individual makes that transfer on or after the date on which the Act Partially Amending the Act on Improvement of Areas Along Trunk Roads, etc. comes into effect and that individual acquires the assets listed in the right-hand column of that item on or after that date.

⑧The provisions of Article 37 of the New Act (limited to the part relating to item (xix) of the table in paragraph (1) of that Article) apply to a transfer of the assets listed in the left-hand column of that item that an individual makes on or after the Effective Date, and with regard to a transfer of the assets listed in the left-hand column of item (xviii) of the table in Article 37, paragraph (1) of the Former Act that an individual made before the Effective Date, the provisions then in force continue to govern.

⑨With regard to the application of the provisions of the preceding paragraph during the period from the Effective Date to the day before the date specified in Article 1, item (vi) of the Supplementary Provisions, the phrase "item (xix)" in that paragraph is deemed to be replaced with "item (xviii)".

The provisions of Chapter III of the New Act apply to corporation tax for business years 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) beginning on or after the Effective Date, except as otherwise provided, and with regard to corporation tax for business years of a corporation that began before the Effective Date, the provisions then in force continue to govern.

The provisions of Article 42-5 of the New Act apply to equipment, etc. for promoting reform of the energy supply and demand structure prescribed in paragraph (1) of that Article that a corporation acquires, manufactures or constructs on or after the Effective Date, and with regard to equipment, etc. for promoting reform of the energy supply and demand structure prescribed in Article 42-5, paragraph (1) of the Former Act that a corporation acquired, manufactured or constructed before the Effective Date, the provisions then in force continue to govern.