①The provisions of Articles 64, 65-3, 65-4 and 65-6 of the New Act apply to corporation tax pertaining to a transfer of assets falling under those provisions that a corporation carries out on or after January 1, 1974 (including an act deemed to be a transfer by expropriation, etc. pursuant to the provisions of Article 64, paragraph (2) of the New Act), and with regard to corporation tax pertaining to such a transfer of assets that a corporation carried out before that date, the provisions then in force continue to govern.

②The provisions of Article 63, Article 65-5 and Articles 65-7 to 65-9 of the New Act apply to corporation tax pertaining to a transfer of assets falling under those provisions that a corporation carries out on or after the Effective Date, and with regard to corporation tax pertaining to such a transfer of assets that a corporation carried out before that date, the provisions then in force continue to govern.

With regard to corporation tax on liquidation income in the case where a corporation that received the certification prescribed in Article 66, paragraph (1), item (viii) of the Former Act within two years from the date on which the basic policy for improvement of wholesale markets prescribed in that item was established has carried out a merger, the provisions then in force continue to govern.

The provisions of Article 66-5 of the New Act apply to assets for experimental research prescribed in paragraph (1) of that Article that a corporation acquires or manufactures on or after the Effective Date, and with regard to assets for experimental research prescribed in Article 66-5, paragraph (1) of the Former Act that a corporation acquired or manufactured before that date, the provisions then in force continue to govern.

The provisions of Article 67-4 of the New Act apply in the case where a corporation receives business closure or conversion subsidies, etc. prescribed in paragraph (1) of that Article on or after the Effective Date, and in the case where a corporation received business closure or conversion subsidies, etc. prescribed in Article 67-4, paragraph (1) of the Former Act before that date, the provisions then in force continue to govern.

①The provisions of Article 77, paragraph (1) of the New Act apply to registration and license tax pertaining to a registration of transfer of ownership of land acquired through an exchange prescribed in that paragraph that is carried out on or after the Effective Date, and with regard to registration and license tax pertaining to such a registration for land acquired through an exchange prescribed in Article 77, paragraph (1) of the Former Act that was carried out before that date, the provisions then in force continue to govern.

②The provisions of Article 78-3, paragraph (2) of the New Act apply to registration and license tax pertaining to a registration prescribed in that paragraph that members or affiliated members specified by Cabinet Order referred to in that paragraph obtain on or after the Effective Date, and with regard to registration and license tax pertaining to a registration prescribed in Article 78-3, paragraph (2) of the Former Act that those persons obtained before that date, the provisions then in force continue to govern.

③With regard to registration and license tax pertaining to a registration of the matters listed in the items of Article 81, paragraph (1) of the Former Act in relation to a certification under the provisions of Article 73, paragraph (1) of the Wholesale Market Act (Act No. 35 of 1971) given during the period until the day on which two years have elapsed from the date on which the basic policy for improvement of wholesale markets prescribed in Article 4 of that Act was established, where the registration is obtained within one year from the date of the certification, the provisions then in force continue to govern.

④With regard to registration and license tax pertaining to a registration of the matters listed in Article 81, paragraph (1), item (ii) or (iv) of the Former Act in relation to a specified merger prescribed in paragraph (2) of that Article, the provisions then in force continue to govern.

②With regard to the amounts of gasoline tax and local road tax on gasoline that was shipped out of a gasoline manufacturing site before the Effective Date and that is subject to the notification or approval under Article 14, paragraph (3) of the Gasoline Tax Act (including as applied mutatis mutandis pursuant to Article 15, paragraph (3) and Article 16-3, paragraph (3) of that Act and Article 90, paragraph (3) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) (limited to gasoline for which the time limit pertaining to the notification or approval arrives on or after that date), in the case where the documents prescribed in Article 14, paragraph (3) of the Gasoline Tax Act have not been submitted by that time limit, the provisions of Article 89 of the New Act apply.

③If, at the time this Act comes into effect, there is a gasoline manufacturer or seller who possesses gasoline (excluding gasoline to which the provisions of Article 16, paragraph (1) or Article 16-2, paragraph (1) of the Gasoline Tax Act apply) at a place other than a gasoline manufacturing site or a bonded area (excluding places within the area of Okinawa Prefecture), and the quantity of that gasoline (or, if the person possesses it at two or more places, the total quantity) is 5 kiloliters or more, then with regard to that gasoline, the person, if not a gasoline manufacturer, is deemed to be a gasoline manufacturer, the gasoline is deemed to have been shipped out of the person's manufacturing site on the Effective Date, and gasoline tax of 4,900 yen and local road tax of 900 yen per kiloliter are imposed.

④In the case referred to in the preceding paragraph, the district director collects local road tax together with gasoline tax. In this case, the district director is to aggregate the amount of gasoline tax and the amount of local road tax on gasoline held at storage places of the same person located within the district under the district director's jurisdiction, and collect the gasoline tax and local road tax of that aggregated amount by dividing it equally among the months from May to September 1974, with the last day of each month as the due date for payment.

⑤With regard to gasoline tax and local road tax under the provisions of paragraph (3), the provisions of Article 7, paragraph (2), Article 9, paragraph (2), Article 10, paragraph (1), Article 12, paragraph (3) and Article 13, paragraph (1) of the Local Road Tax Act apply, with the phrase "44/287" in those provisions deemed to be replaced with "9/58", and the phrase "243/287" deemed to be replaced with "49/58".

⑥The person prescribed in paragraph (3) must submit a return stating the storage places of the gasoline falling under the provisions of that paragraph, and the quantity of that gasoline possessed and the tax basis quantity (meaning the quantity obtained by deducting from that quantity possessed the quantity deducted pursuant to the provisions of Article 8, paragraph (1) of the Gasoline Tax Act) for each of those places, to the district director of the tax office with jurisdiction over the location of the storage places within one month from the Effective Date.

⑦In the cases listed in the following items, if the gasoline manufacturer set forth in the respective items has, pursuant to the provisions of Cabinet Order, obtained confirmation from the district director of the tax office with jurisdiction over the location of the gasoline manufacturing site into which the gasoline was returned or brought that the amount of gasoline tax and the amount of local road tax under the provisions of paragraph (3) have been collected, or are to be collected, on that gasoline, that amount of gasoline tax and amount of local road tax are, in accordance with the provisions of Article 17 of the Gasoline Tax Act and Article 9 of the Local Road Tax Act, deducted from the amount of gasoline tax and the amount of local road tax of that person, or refunded to that person, together with the amount of gasoline tax and the amount of local road tax that the gasoline manufacturer has paid or is to pay on that gasoline (in the case falling under item (ii), the amount of gasoline tax and the amount of local road tax that have been paid or are to be paid on shipment out of the other gasoline manufacturing site prescribed in that item, or that have been paid or are to be paid, or have been collected or are to be collected, on taking out of a bonded area):

①The provisions of Article 3, paragraphs (3) and (4) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation as amended by the preceding Article (referred to as the "1973 Amendment Act as Amended" in the following paragraph) apply in the case where an individual uses for the individual's business depreciable assets prescribed in paragraph (3) of that Article that the individual acquires, manufactures or constructs on or after the Effective Date, and in the case where an individual has used for the individual's business such depreciable assets that the individual acquired, manufactured or constructed before that date, the provisions then in force continue to govern.

②The provisions of Article 11, paragraphs (4) and (5) of the Supplementary Provisions of the 1973 Amendment Act as Amended apply in the case where a corporation provides for use in its business depreciable assets prescribed in paragraph (4) of that Article that it acquires, or manufactures or constructs, on or after the Effective Date, and in the case where a corporation has provided for use in its business such depreciable assets that it acquired, or manufactured or constructed, before that date, the provisions then in force continue to govern.