①The provisions of Article 65, paragraph (1), item (vi) and paragraph (8) of the New Act on Special Measures Concerning Taxation apply to assets that a corporation acquires through a replotting disposition, etc. prescribed in paragraph (1) of that Article on or after the date of enforcement of the Act on Facilitation, etc. of Reconstruction of Condominiums.

②The provisions of Article 65-2, paragraph (3), item (i) of the New Act on Special Measures Concerning Taxation apply to corporation tax on the transfer of assets through expropriation or replotting, etc. prescribed in paragraph (1) of that Article that a corporation carries out on or after the date of enforcement of the Act Partially Amending the Expropriation of Land Act (Act No. 103 of 2001; referred to as the "Expropriation of Land Act Amendment Act" in the following paragraph).

③The provisions of Article 65-4, paragraph (1), item (xiii) of the New Act on Special Measures Concerning Taxation apply to corporation tax on a transfer of land, etc. prescribed in that paragraph that a corporation carries out on or after the date of enforcement of the Expropriation of Land Act Amendment Act.

④The provisions of Article 65-4, paragraph (1), item (xxiii) of the New Act on Special Measures Concerning Taxation apply to corporation tax on a transfer of land, etc. prescribed in that paragraph that a corporation carries out on or after the date of enforcement of the Act on Facilitation, etc. of Reconstruction of Condominiums.