With regard to land, etc. (limited to land, etc. acquired from the former JNR Settlement Corporation or the Japan Railway Construction, Transport and Technology Agency) held by a corporation specified by Cabinet Order, being a corporation established by the JNR Settlement Corporation prior to its dissolution under the provisions of Article 2 of the Supplementary Provisions of the Act on Treatment of Debt, etc. of JNR Settlement Corporation (Act No. 136 of 1998) (referred to as the "former JNR Settlement Corporation" in this Article) in order to ensure the fair and appropriate implementation of the disposal of land that it carried out as its business under Article 26, paragraph (1), item (ii) of the JNR Settlement Corporation Act (Act No. 90 of 1986) prior to its repeal under the provisions of Article 9 of the Supplementary Provisions of that Act, or a corporation established by the Japan Railway Construction, Transport and Technology Agency in order to ensure the fair and appropriate implementation of the disposal of land that it carries out as its business under Article 13, paragraph (1), item (ii) of the Act on Treatment of Debt, etc. of JNR Settlement Corporation, the provisions of the Land-holding Tax Act apply by deeming that land, etc. to be held by the Japan Railway Construction, Transport and Technology Agency, for as long as the Japan Railway Construction, Transport and Technology Agency holds all of the total number of issued shares or the total amount of capital contributions of that corporation.