①The provisions of Article 44, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to earthquake disaster prevention assets prescribed in that paragraph that a corporation makes an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) of on or after the Effective Date, and the provisions then in force continue to govern earthquake disaster prevention assets prescribed in Article 44, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date.

②The provisions of Article 44-4, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to technological innovation equipment prescribed in that paragraph that a corporation acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern technological innovation equipment prescribed in Article 44-4, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date.

③The provisions of Article 44-6, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified telecommunications equipment, etc. prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern specified telecommunications equipment, etc. prescribed in Article 44-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date.

④The provisions of Article 44-9, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to recycling equipment, etc. prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern recycling equipment, etc. prescribed in Article 44-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date.

⑤The provisions of Article 44-10, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to import-related business assets prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern import-related business assets prescribed in Article 44-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date.

⑥The provisions of Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial machinery, etc. prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date.

⑦The provisions of Article 45-2, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to specified medical buildings prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern specified medical buildings prescribed in Article 45-2, paragraph (3) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or constructed before the Effective Date.

⑧The provisions of Article 46-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to equipment for persons with disabilities, etc. prescribed in that paragraph that a corporation acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern equipment for persons with disabilities, etc. prescribed in Article 46-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date.

⑨The provisions of Article 46-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to depreciable assets specified in item (ii) or (iii) of that paragraph held by a corporation referred to in item (ii) or (iii) of that paragraph that, on or after the Effective Date, receives the certification prescribed in item (ii) or (iii) of that paragraph for a forestry management improvement plan prescribed in item (ii) of that paragraph or a joint improvement plan prescribed in item (iii) of that paragraph, and the provisions then in force continue to govern depreciable assets specified in item (ii) or (iii) of that paragraph held by a corporation referred to in item (ii) or (iii) of that paragraph that, before the Effective Date, received the certification prescribed in item (ii) or (iii) of that paragraph for a forestry management improvement plan prescribed in Article 46-3, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation or a joint improvement plan prescribed in item (iii) of that paragraph.

⑩The provisions of Article 47, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to good-quality rental housing prescribed in that paragraph that a corporation acquires or newly builds on or after the Effective Date, and the provisions then in force continue to govern good-quality rental housing prescribed in Article 47, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly built before the Effective Date.

⑪The provisions of Article 48, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to warehouse buildings, etc. prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern warehouse buildings, etc. prescribed in Article 48, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or constructed before the Effective Date.

⑫With regard to contributions specified in Article 52, paragraph (1), item (iii) or (vi) of the Former Act on Special Measures Concerning Taxation that a corporation paid before the Effective Date, the provisions then in force continue to govern.

The provisions of Article 55-4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified shares prescribed in that paragraph that a corporation acquires on or after the Effective Date, and the provisions then in force continue to govern specified shares prescribed in Article 55-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired before the Effective Date.

①The provisions of Article 64, paragraph (1) or Article 65, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to transfers of land, etc. prescribed in those provisions that a corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to transfers of land, etc. prescribed in Article 64, paragraph (1) or Article 65, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date.

②With regard to corporation tax pertaining to transfers of assets listed in the left-hand column of item (x) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date, the provisions then in force continue to govern.

With regard to fixed assets specified in item (iii) or (vi) of Article 66-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a specified business cooperative, etc. listed in item (iii) of that paragraph or an association, etc. listed in item (vi) of that paragraph acquired or manufactured before the Effective Date, the provisions then in force continue to govern.

①The provisions of Article 66-13, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the special amount of loss prescribed in that paragraph for business years of corporations beginning on or after the Effective Date, and the provisions then in force continue to govern the special amount of loss prescribed in Article 66-13, paragraph (1) of the Former Act on Special Measures Concerning Taxation for business years of corporations that began before the Effective Date.

②With regard to the special amount of loss prescribed in paragraph (2) of Article 66-13 of the Former Act on Special Measures Concerning Taxation of a corporation listed in item (iii) of that paragraph that received the certification prescribed in that item within the period specified in paragraph (3), item (iii) of that Article, the provisions then in force continue to govern.

The provisions of Article 68-3-2, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (ii) of that paragraph) apply to corporation tax for business years of family companies listed in that item ending on or after the Effective Date.

①The provisions of Article 69 of the New Act on Special Measures Concerning Taxation apply to inheritance tax or gift tax on property acquired by inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter in this paragraph) or by gift (excluding a gift that takes effect upon the death of the donor; the same applies hereinafter in this paragraph) on or after the Effective Date, and the provisions then in force continue to govern inheritance tax or gift tax on property acquired by inheritance or bequest or by gift before the Effective Date.

②The provisions of Article 70-4 of the New Act on Special Measures Concerning Taxation apply to gift tax pertaining to farmland, etc. subject to the special lease provision prescribed in paragraph (7) of that Article in the case where, on or after the Effective Date, a right of lease, etc. prescribed in that paragraph is created with respect to farmland or pasture land to which the provisions of paragraph (1) of that Article apply.

③The following persons are deemed to be donees prescribed in Article 70-4, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of paragraphs (7) through (12) of that Article and Article 70-6, paragraph (18) of the New Act on Special Measures Concerning Taxation apply to them. In this case, necessary matters concerning the application of those provisions with respect to those donees are specified by Cabinet Order.

④The provisions of Article 70-6 of the New Act on Special Measures Concerning Taxation apply to inheritance tax pertaining to farmland, etc. subject to the special lease provision prescribed in paragraph (10) of that Article in the case where, on or after the Effective Date, a right of lease, etc. prescribed in that paragraph is created with respect to farmland or pasture land to which the provisions of paragraph (1) of that Article apply.

⑤The following persons are deemed to be farming heirs prescribed in Article 70-6, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of paragraphs (10) through (16) of that Article apply to them. In this case, necessary matters concerning the application of those provisions with respect to those farming heirs are specified by Cabinet Order.

⑥The provisions of Article 70-8, paragraph (3), Article 70-9, paragraph (1), Article 70-10, paragraph (2), Article 70-11 and Article 93, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to the portion of interest tax prescribed in those provisions corresponding to the period on or after the Effective Date, and the provisions then in force continue to govern the portion of that interest tax corresponding to the period before the Effective Date. In this case, with regard to the application of the provisions of Article 70-11 of the New Act on Special Measures Concerning Taxation where, for a person who was receiving the application of the provisions of Article 70-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date, the proportion of the value of real property, etc. prescribed in Article 70-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation in the value of taxable inherited property prescribed in Article 70-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation is five-tenths or more, the phrase ", Article 70-9, paragraph (1) or" in that Article is deemed to be replaced with "or".

⑦With regard to the portion of interest tax corresponding to the period on or after the Effective Date that pertains to an amount of inheritance tax for which the district director granted permission for payment in installments pursuant to the provisions of Article 38, paragraph (1) or Article 43, paragraph (5) of the Inheritance Tax Act (Act No. 73 of 1950) before the Effective Date (limited to an amount to which the provisions of Article 18, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 10 of 1993; hereinafter referred to as the "1993 Amendment Act" in this paragraph), Article 19, paragraph (18) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991; hereinafter referred to as the "1991 Amendment Act" in this paragraph) or Article 76, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 109 of 1988; hereinafter referred to as the "1988 Amendment Act" in this paragraph) apply), the district director is to calculate it in accordance with the provisions of Article 70-8, paragraph (3), Article 70-9, paragraph (1), Article 70-10, paragraph (2) and Article 93, paragraph (2) of the New Act on Special Measures Concerning Taxation, notwithstanding the provisions of Article 18, paragraph (2) of the Supplementary Provisions of the 1993 Amendment Act, Article 19, paragraph (18) of the Supplementary Provisions of the 1991 Amendment Act and Article 76, paragraph (3) of the Supplementary Provisions of the 1988 Amendment Act.