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 of ownership of land prescribed in that Article in the case where a person prescribed in that Article acquires that land on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of land prescribed in Article 77 of the Former Act on Special Measures Concerning Taxation in the case where a person prescribed in that Article acquired that land before the Effective Date.

②The provisions then in force continue to govern registration and license tax on the registration of the creation of a right to operate public facilities, etc. prescribed in Article 82 of the Former Act on Special Measures Concerning Taxation in the case where a holder of an operation right for a road managed by a public corporation prescribed in that Article received the creation of that right to operate public facilities, etc. before the Effective Date.

③The provisions of Article 84-4 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of preservation of ownership or of transfer of ownership of a building, or of the creation of a mortgage on that building prescribed in Article 84-4, paragraph (2) of the New Act on Special Measures Concerning Taxation, in the case where a building replacing a destroyed building, etc. prescribed in paragraph (1) of that Article pertaining to a natural disaster prescribed in that paragraph (hereinafter referred to as a "natural disaster" in this Article) that occurred on or after April 1, 2016 is newly built or acquired.

④The provisions of Article 84-4 of the New Act on Special Measures Concerning Taxation apply mutatis mutandis to registration and license tax on the registration of preservation of ownership or of transfer of ownership of a building, or of the creation of a mortgage on that building prescribed in paragraph (2) of that Article, received within the period from April 1, 2016 to the day before the Effective Date, in the case where a disaster victim, etc. prescribed in paragraph (1) of that Article (referred to as a "disaster victim, etc." in paragraph (6)) has newly built or acquired a building replacing a destroyed building, etc. prescribed in paragraph (1) of that Article pertaining to a natural disaster that occurred during that period. In this case, the phrase ", limited to registration received during the period from the day on which that natural disaster occurred until the day on which five years have elapsed on or after that day, pursuant to the provisions of Order of the Ministry of Finance" in paragraph (1) of that Article is deemed to be replaced with ", for such registration received during the period from April 1, 2016 to the day before the effective date of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)"; and in paragraph (2) of that Article, the phrase "receives" is deemed to be replaced with "received" and the phrase "is made" with "was made".

⑤The provisions of Article 84-5 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of ownership of land, or of creation or transfer of superficies rights or rights of lease on land, or of the creation of a mortgage on that land prescribed in paragraph (2) of that Article, in the case where land to be used as the site of a replacement building for a disaster-damaged building prescribed in paragraph (1) of that Article pertaining to a natural disaster that occurred on or after April 1, 2016 is acquired.

⑥The provisions of Article 84-5 of the New Act on Special Measures Concerning Taxation apply mutatis mutandis to registration and license tax on the registration of transfer of ownership of land, or of creation or transfer of superficies rights or rights of lease on land, or of the creation of a mortgage on that land prescribed in paragraph (2) of that Article, received within the period from April 1, 2016 to the day before the Effective Date, in the case where a disaster victim, etc. has acquired land to be used as the site of a replacement building for a disaster-damaged building prescribed in paragraph (1) of that Article pertaining to a natural disaster that occurred during that period. In this case, the phrase ", limited to registration received during the period from the day on which that natural disaster occurred until the day on which five years have elapsed on or after that day, pursuant to the provisions of Order of the Ministry of Finance" in paragraph (1) of that Article is deemed to be replaced with ", for such registration received during the period from April 1, 2016 to the day before the effective date of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)"; and in paragraph (2) of that Article, the phrase "receives" is deemed to be replaced with "received" and the phrase "is made" with "was made".