①The provisions of Article 64 and Articles 65 through 65-6 of the New Act apply to corporation tax on transfers of assets falling under those provisions (including acts deemed to be transfers by expropriation, etc. under the provisions of Article 64, paragraph (2) of the New Act) that a corporation carries out on or after January 1, 1975, and with regard to corporation tax on transfers of assets falling under the provisions of Article 64 and Articles 65 through 65-6 of the Former Act (including acts deemed to be transfers by expropriation, etc. under the provisions of Article 64, paragraph (2) of the Former Act) that a corporation carried out before that date, the provisions then in force continue to govern.

②With regard to the application of the provisions of Article 65, paragraph (1), item (v) of the New Act up to the day before the date listed in Article 1, item (ii) of the Supplementary Provisions, the phrase "type 1 urban redevelopment project" in that item is deemed to be replaced with "urban redevelopment project".

③The provisions of Article 65-9 of the New Act apply to corporation tax in the case where a corporation carries out an exchange falling under the provisions of that Article on or after the Effective Date, and with regard to corporation tax in the case where a corporation carried out an exchange falling under the provisions of Article 65-9 of the Former Act before the Effective Date, the provisions then in force continue to govern.