①The provisions of Article 77 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer or creation of ownership of farmland, grassland for pasture or quasi-farmland prescribed in that Article, or of superficies rights, farming rights or rights of lease existing on that farmland or grassland for pasture, acquired through a gift prescribed in that Article made on or after January 1, 2000, and the provisions then in force continue to govern registration and license tax on the registration of transfer or creation of ownership of farmland, grassland for pasture or quasi-farmland prescribed in Article 77 of the Former Act on Special Measures Concerning Taxation, or of superficies rights, farming rights or rights of lease existing on that farmland or grassland for pasture, acquired through a gift prescribed in that Article made before that date.

②With regard to the registration of transfer of ownership of land in the case where a person engaged in agriculture prescribed in the left-hand column of item (iii) of the table in Article 77-3 of the Former Act on Special Measures Concerning Taxation has, by March 31, 2001, acquired land prescribed in that column through a project for promoting the transfer of ownership, etc. of agricultural and forest land prescribed in that column and has used that land for the agriculture of that person, the provisions of that Article remain in force. In this case, the phrase "March 31, 1999" in that Article is deemed to be replaced with "March 31, 2001", and the phrase "大蔵省令" (Order of the Ministry of Finance, under the Ministry's name before 2001) is deemed to be replaced with "財務省令" (Order of the Ministry of Finance, under its present name).

③The provisions then in force continue to govern registration and license tax on the registration of preservation of ownership prescribed in Article 79, paragraph (3) of the Former Act on Special Measures Concerning Taxation and the registration of creation of a mortgage prescribed in paragraph (4) of that Article concerning international ships prescribed in paragraph (3) of that Article that were newly built before the Effective Date.

④The provisions of Article 80, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of the matters listed in the items of that paragraph relating to an approval prescribed in that paragraph (limited to an approval under the provisions of the Business Innovation Act prescribed in that paragraph) given on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of the matters listed in the items of Article 80, paragraph (1) of the Former Act on Special Measures Concerning Taxation relating to an approval prescribed in that paragraph (limited to an approval under the provisions of the Act on Temporary Measures for Facilitating Business Innovation by Specified Business Operators (Act No. 61 of 1995)) given before the Effective Date.

⑤The provisions of Article 83-7 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of a pledge or mortgage in the case where a specific purpose company prescribed in that Article acquires a nominative monetary claim prescribed in that Article on or after the Effective Date.

⑥The provisions of Article 84-4 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of real property prescribed in that Article that is received on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of real property prescribed in Article 84-4 of the Former Act on Special Measures Concerning Taxation that was received before the Effective Date.