①In the case of acquiring by gift a specified planned forest prescribed in Article 69-5, paragraph (1) of the New Act on Special Measures Concerning Taxation to which the provisions of Article 21-9, paragraph (3) of the Inheritance Tax Act (including as applied mutatis mutandis pursuant to Article 70-2-6, paragraph (1), Article 70-2-7, paragraph (1) (including as applied mutatis mutandis pursuant to Article 70-2-8 of the Act on Special Measures Concerning Taxation) or Article 70-3, paragraph (1) of the Act on Special Measures Concerning Taxation) apply, the provisions of Article 69-5, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to inheritance tax pertaining to that specified planned forest acquired by gift on or after January 1, 2024.

②The provisions of Article 70-2-2 of the New Act on Special Measures Concerning Taxation apply to inheritance tax or gift tax on beneficial interests in a trust, etc. pertaining to an individual (hereinafter referred to as a "person subject to the new Act" in this paragraph) who acquires, on or after the Effective Date, a beneficial interest in a trust, money, or money, etc. prescribed in paragraph (1) of that Article (hereinafter referred to as "beneficial interests in a trust, etc." in this paragraph), and the provisions then in force continue to govern inheritance tax or gift tax on beneficial interests in a trust, etc. pertaining to an individual (excluding a person subject to the new Act) who acquired beneficial interests in a trust, etc. before the Effective Date. In this case, necessary matters concerning the calculation of the managed balance prescribed in paragraph (12), item (i) of that Article pertaining to a person subject to the new Act who acquired beneficial interests in a trust, etc. before the Effective Date, and of the remaining balance prescribed in Article 70-2-2, paragraph (17) of the New Act on Special Measures Concerning Taxation that is deemed, pursuant to the provisions of paragraph (17), item (ii) of that Article pertaining to that person subject to the new Act, to be general gift property prescribed in Article 70-2-5, paragraph (3) of the Act on Special Measures Concerning Taxation (referred to as "general gift property" in the following paragraph), are specified by Cabinet Order.

③The provisions of Article 70-2-3, paragraph (14) of the New Act on Special Measures Concerning Taxation apply to gift tax on beneficial interests in a trust, etc. pertaining to an individual (hereinafter referred to as a "person subject to the new Act" in this paragraph) who acquires, on or after the Effective Date, a beneficial interest in a trust, money, or money, etc. prescribed in paragraph (1) of that Article (hereinafter referred to as "beneficial interests in a trust, etc." in this paragraph), and the provisions then in force continue to govern gift tax on beneficial interests in a trust, etc. pertaining to an individual (excluding a person subject to the new Act) who acquired beneficial interests in a trust, etc. before the Effective Date. In this case, necessary matters concerning the calculation of the remaining balance prescribed in paragraph (14) of that Article that is deemed to be general gift property pursuant to the provisions of item (ii) of that paragraph pertaining to a person subject to the new Act who acquired beneficial interests in a trust, etc. before the Effective Date are specified by Cabinet Order.

④The provisions of Article 70-3-2 of the New Act on Special Measures Concerning Taxation apply to gift tax on property acquired by gift on or after January 1, 2024.

⑤The provisions of Article 70-3-3 of the New Act on Special Measures Concerning Taxation apply where the land or building referred to in paragraph (1) of that Article suffers damage from a disaster prescribed in that paragraph on or after January 1, 2024. In this case, with regard to inheritance tax on that land or building acquired by gift before that date, the provisions of Article 21-15, paragraph (1) or Article 21-16, paragraph (3) of the New Inheritance Tax Act apply, notwithstanding the provisions of Article 19, paragraph (1) of the Supplementary Provisions.

⑥The provisions of Article 70-6-8, paragraph (2), item (iii), (b) of the New Act on Special Measures Concerning Taxation apply to gift tax on specified business assets (meaning specified business assets prescribed in Article 70-6-8, paragraph (2), item (i) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) acquired by gift on or after January 1, 2024, and the provisions then in force continue to govern gift tax on specified business assets acquired by gift before that date.

⑦The provisions of Article 70-7, paragraph (2), item (v), (b) and Article 70-7-5, paragraph (2), item (viii), (b) of the New Act on Special Measures Concerning Taxation apply to gift tax on unlisted shares or similar interests (meaning unlisted shares or similar interests prescribed in Article 70-7, paragraph (2), item (ii) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) acquired by gift on or after January 1, 2024, and the provisions then in force continue to govern gift tax on unlisted shares or similar interests acquired by gift before that date.

⑧The provisions of Article 70-7-9, paragraph (14) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 70-7-12, paragraph (14) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) apply where, on or after the Effective Date, the certification under Article 10-4, paragraph (1) of the Supplementary Provisions of the 2006 Medical Care Act, etc. Amendment Act prescribed in paragraph (2), item (i) of that Article is given for a change to the certified transition plan of a certified medical care corporation prescribed in Article 70-7-9, paragraph (14) of the New Act on Special Measures Concerning Taxation.