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 Article 77 of the New Act on Special Measures Concerning Taxation in the case where a person prescribed in that Article acquires that land on or after the date specified in Article 1, item (xi) of the Supplementary Provisions, 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 that date.

②If land prescribed in Article 77 of the Former Act on Special Measures Concerning Taxation is acquired, on or after the date specified in Article 1, item (xi) of the Supplementary Provisions, through a project for promoting the establishment of use rights, etc. prescribed in Article 4, paragraph (3), item (i) of the Former Act on Promotion of Improvement of Agricultural Management Foundation relating to the agricultural land use consolidation plan prescribed in Article 5, paragraph (2) of the Supplementary Provisions of the Agricultural Management Foundation Act, etc. Amendment Act that remains in force pursuant to the provisions of that paragraph, the land prescribed in Article 77 of the New Act on Special Measures Concerning Taxation is deemed to have been acquired under the promotion plan for agricultural land use consolidation, etc. prescribed in that Article, and the provisions of that Article apply.

③With regard to the application of the provisions of Article 81, paragraph (1) of the New Act on Special Measures Concerning Taxation in the case where the certification referred to in that paragraph is received during the period from the Effective Date to March 31, 2023, the phrase "13/1,000" in that paragraph is deemed to be replaced with "10/1,000".