①The provisions of Article 76, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply by deeming an association set forth in Article 5, paragraph (5), item (i) of the Supplementary Provisions of the Act Partially Amending the Act on Building Unit Ownership, etc. to Facilitate Management and Revitalization of Aging Condominiums, etc. (Act No. 47 of 2025; hereinafter referred to as the "Building Unit Ownership Act, etc. Amendment Act" in this paragraph) to be an implementer prescribed in Article 76, paragraph (1) of the New Act on Special Measures Concerning Taxation, and an association set forth in Article 5, paragraph (5), item (ii) of the Supplementary Provisions of the Building Unit Ownership Act, etc. Amendment Act to be an association prescribed in Article 76, paragraph (2) of the New Act on Special Measures Concerning Taxation, respectively.

②If, before the date specified in Article 1, item (xix) of the Supplementary Provisions, a management strengthening plan under Article 5, paragraph (1) of the Act on Special Measures for Strengthening Financial Functions (Act No. 128 of 2004) prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures for Strengthening Financial Functions, etc. (Act No. 15 of 2026), as applied with the replacement of terms pursuant to the provisions of Article 8, paragraph (3) or Article 26, paragraph (3) of the Supplementary Provisions of that Act, or a management strengthening plan under Article 17, paragraph (1) of that Act as applied with the replacement of terms pursuant to the provisions of Article 9, paragraph (3) of the Supplementary Provisions of that Act, or a changed management strengthening plan under Article 9, paragraph (1) of that Act as applied with the replacement of terms pursuant to the provisions of Article 8, paragraph (3) or Article 26, paragraph (3) of the Supplementary Provisions of that Act, or a changed management strengthening plan under Article 19, paragraph (1) of that Act as applied pursuant to the provisions of Article 9, paragraph (3) of the Supplementary Provisions of that Act, has been submitted, the provisions of Article 80-2 of the New Act on Special Measures Concerning Taxation apply by deeming that management strengthening plan or changed management strengthening plan to be a management strengthening plan or changed management strengthening plan prescribed in that Article.

③The provisions of Article 80-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning the organizational restructuring, etc. implementation plan prescribed in that Article) apply to registration and license tax on registrations concerning the matters listed in the items of that Article in the case where an organizational restructuring, etc. implementation plan prescribed in Article 80-2 of the New Act on Special Measures Concerning Taxation is submitted on or after the date specified in Article 1, item (xix) of the Supplementary Provisions, and the provisions then in force continue to govern registration and license tax on registrations concerning the matters listed in the items of Article 80-2 of the Former Act on Special Measures Concerning Taxation in the case where an implementation plan prescribed in that Article was submitted before that date.

④With regard to the application of the provisions of Article 81-2 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2027, the phrase "Article 30-4, paragraph (2), item (ix), (a), 2." in paragraph (1) of that Article is deemed to be replaced with "Article 30-4, paragraph (2), item (xi), (a), 2.".

⑤The provisions of Article 83, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of preservation of ownership of a building prescribed in that paragraph in the case where the plan certification prescribed in that paragraph is received on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of preservation of ownership of a building prescribed in Article 83, paragraph (1) of the Former Act on Special Measures Concerning Taxation in the case where the plan certification prescribed in that paragraph was received before the Effective Date.

⑥The provisions of Article 83, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of preservation of ownership of a building prescribed in that paragraph in the case where the certification of the Minister of Land, Infrastructure, Transport and Tourism prescribed in that paragraph is received on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of preservation of ownership of a building prescribed in Article 83, paragraph (2) of the Former Act on Special Measures Concerning Taxation in the case where the certification of the Minister of Land, Infrastructure, Transport and Tourism prescribed in that paragraph was received before the Effective Date.