This Act comes into effect on April 1, 1983; provided, however, that the provisions listed in the following items come into effect on the dates specified in the respective items:

Unless otherwise provided for, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended (hereinafter referred to as the "New Act") apply to income tax for 1983 and subsequent years, and with regard to income tax for 1982 and earlier years, the provisions then in force continue to govern.

①Except for those provided for in the following paragraph, with regard to interest on public bonds prescribed in Article 4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment (hereinafter referred to as the "Former Act") (including public bonds prescribed in paragraph (3) of that Article that are specified by Cabinet Order) that an individual prescribed in that paragraph purchased before the date on which this Act comes into effect (hereinafter referred to as the "Effective Date"), the provisions then in force continue to govern.

②If an individual prescribed in the preceding paragraph holds, at the time this Act comes into effect, public bonds prescribed in that paragraph that the individual purchased before the Effective Date and that satisfy the requirements of Article 4, paragraphs (1) and (2) of the Former Act, the provisions of Article 4, paragraphs (1) and (2) of the New Act apply to those public bonds by deeming that individual to have purchased them on the Effective Date in accordance with the requirements of those paragraphs.

③Beyond what is provided for in the preceding two paragraphs, matters concerning the application of Article 4, paragraph (1) of the New Act with regard to a statement of special tax-exempt savings under Article 4, paragraph (1) of the Former Act submitted before the Effective Date, and other necessary matters concerning the application of the provisions of that paragraph, are specified by Cabinet Order.

①With regard to depreciable assets specified by Cabinet Order as prescribed in item (vi) of the table in Article 11, paragraph (1) of the Former Act before the Effective Date for which an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) is made within the period specified by Cabinet Order referred to in that paragraph relating to those depreciable assets, the provisions then in force continue to govern.

②With regard to the application of the provisions of Articles 10-2, 10-3, 11-2 through 14, 16, 28-3, 33-6 and 37-3 (including as applied mutatis mutandis pursuant to Article 37-5, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended in 1984) of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 6 of 1984) (hereinafter referred to as the "Act on Special Measures Concerning Taxation as Amended in 1984") in the case where the provisions of the preceding paragraph apply, the phrase "or Article 16" in Article 10-2, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1984 is deemed to be replaced with ", Article 16 or Article 4, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 11 of 1983; hereinafter referred to as the "1983 Amendment Act")", the phrase "or Article 16" in paragraph (3) of that Article with ", Article 16 or Article 4, paragraph (1) of the Supplementary Provisions of the 1983 Amendment Act", the phrase "or Article 16" in Article 10-3, paragraphs (1) and (3) of the Act on Special Measures Concerning Taxation as Amended in 1984 with ", Article 16 or Article 4, paragraph (1) of the Supplementary Provisions of the 1983 Amendment Act", the phrase "the preceding Article" in Article 11-2, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1984 with "the preceding Article or Article 4, paragraph (1) of the Supplementary Provisions of the 1983 Amendment Act", the phrase "the preceding two Articles" in Article 12, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1984 with "the preceding two Articles or Article 4, paragraph (1) of the Supplementary Provisions of the 1983 Amendment Act", the phrase "the preceding three Articles" in Article 12-2, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1984 with "the preceding three Articles or Article 4, paragraph (1) of the Supplementary Provisions of the 1983 Amendment Act", the phrase "the preceding three Articles" in paragraph (4) of that Article with "the preceding three Articles or Article 4, paragraph (1) of the Supplementary Provisions of the 1983 Amendment Act", the phrase "through the preceding Article" in Article 12-3, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1984 with "through the preceding Article or Article 4, paragraph (1) of the Supplementary Provisions of the 1983 Amendment Act", the phrase "or Articles 14 through 16" in Article 13, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1984 with ", Articles 14 through 16 or Article 4, paragraph (1) of the Supplementary Provisions of the 1983 Amendment Act", the phrase "or the following Article through Article 16" in Article 13-2, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1984 with ", the following Article through Article 16 or Article 4, paragraph (1) of the Supplementary Provisions of the 1983 Amendment Act", the phrase "or Article 12-3" in Article 14, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended in 1984 with ", Article 12-3 or Article 4, paragraph (1) of the Supplementary Provisions of the 1983 Amendment Act", the phrase "through Article 12-3" in Article 16, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1984 with "through Article 12-3 or Article 4, paragraph (1) of the Supplementary Provisions of the 1983 Amendment Act", and the phrase "through Article 16" in Article 28-3, paragraph (11), Article 33-6, paragraph (2) and Article 37-3, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended in 1984 with "through Article 16 and Article 4, paragraph (1) of the Supplementary Provisions of the 1983 Amendment Act".

③The provisions of Article 12 of the New Act apply to industrial machinery, etc. prescribed in paragraph (1) of that Article for which an individual makes an acquisition, etc. on or after the Effective Date and which the individual uses for the individual's business, and the provisions then in force continue to govern the case where an individual uses for the individual's business industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Former Act for which the individual made an acquisition, etc. before the Effective Date.

④The provisions of Article 12-2, paragraph (4) of the New Act apply to medical equipment prescribed in that paragraph that an individual acquires or manufactures on or after the Effective Date and uses for the individual's business, and the provisions then in force continue to govern the case where an individual uses for the individual's business medical equipment prescribed in Article 12-2, paragraph (2) of the Former Act that the individual acquired or manufactured before the Effective Date.

⑤The provisions of Article 12-3, paragraph (1) of the New Act apply to machinery, etc. for business rationalization prescribed in that paragraph specified in a business rationalization plan prescribed in that paragraph for which an individual falling under the category of small and medium sized business operators prescribed in that paragraph receives approval on or after the Effective Date, and the provisions then in force continue to govern machinery, etc. for business rationalization prescribed in Article 12-3, paragraph (1) of the Former Act specified in a business rationalization plan prescribed in that paragraph for which an individual falling under the category of small and medium sized business operators prescribed in that paragraph received approval before the Effective Date.

⑥The provisions of Article 13, paragraph (1) of the New Act apply to machinery and equipment, etc. prescribed in that paragraph for which an individual makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern machinery and equipment, etc. prescribed in Article 13, paragraph (1) of the Former Act for which an individual made an acquisition, etc. before the Effective Date.

⑦The provisions of Article 13-2, paragraph (1) of the New Act apply to depreciable assets listed in item (i) or (ii) of that paragraph held by members of a commercial and industrial association, etc. or specified association prescribed in those provisions that receives, on or after the Effective Date, the approval referred to in those provisions for a small and medium sized enterprise structural improvement plan or structural improvement project plan prescribed in those provisions, and the provisions then in force continue to govern depreciable assets listed in Article 13-2, paragraph (1), item (i) or (ii) of the Former Act held by members of a commercial and industrial association, etc. or specified association prescribed in those provisions that received, before the Effective Date, the approval referred to in those provisions for a small and medium sized enterprise structural improvement plan or structural improvement project plan prescribed in those provisions.

⑧The provisions of Article 14, paragraph (1) of the New Act apply to rental housing prescribed in that paragraph that an individual acquires or newly builds on or after the Effective Date, and the provisions then in force continue to govern rental housing prescribed in Article 14, paragraph (1) of the Former Act that an individual acquired or newly built before the Effective Date.

⑨The provisions of Article 16, paragraph (2) of the New Act apply to ventilation tunnels or drainage tunnels prescribed in that paragraph that an individual acquires on or after the Effective Date, and the provisions then in force continue to govern ventilation tunnels or drainage tunnels prescribed in Article 16, paragraph (2) of the Former Act that an individual acquired before the Effective Date.

⑩The provisions of Article 16-2 of the New Act apply to facilities, etc. to be scrapped prescribed in paragraph (1) of that Article of an individual in the case where the individual receives the certification prescribed in that paragraph on or after the Effective Date, and the provisions then in force continue to govern business conversion facilities, etc. prescribed in Article 16-2, paragraph (1) of the Former Act of an individual in the case where the individual received a certification listed in any of the items of that paragraph before the Effective Date.

With regard to the application of the provisions of Article 20, paragraph (1) of the New Act to income tax for 1983 in the case where the gross revenue relating to an individual's business income for 1982 includes revenue from overseas transactions prescribed in that paragraph, the phrase "classified, and the total of the amounts calculated by multiplying each amount of revenue by the ratio listed in the respective item, by the number of months of the designated period within the period during which the individual conducted business in that year" in that paragraph is deemed to be replaced with "classified, and the amount obtained by adding, to the total of the amount equivalent to 13.6/1,000 of the amount calculated by multiplying the revenue from transactions listed in item (i) of the following paragraph by the number of months of the period from January 1, 1983 to March 31 of that year within the period during which the individual conducted business in that year (hereinafter referred to as the "designated period for the former reserve rate" in this paragraph) and dividing the product by the number of months of the period during which the individual conducted business (hereinafter referred to as the "number of months in that year" in this paragraph) and the amount equivalent to 12.2/1,000 of the amount calculated by multiplying the revenue from those transactions by the number of months obtained by deducting the number of months of the designated period for the former reserve rate from the number of months in that year and dividing the product by the number of months in that year, the total of the amount equivalent to 18.4/1,000 of the amount calculated by multiplying the revenue from transactions listed in items (ii) through (viii) of the following paragraph by the number of months of the designated period for the former reserve rate and dividing the product by the number of months in that year and the amount equivalent to 16.6/1,000 of the amount calculated by multiplying the revenue from those transactions by the number of months obtained by deducting the number of months of the designated period for the former reserve rate from the number of months in that year and dividing the product by the number of months in that year, by the number of months in that year".

①The provisions of Article 34-2, paragraph (2), item (iii) of the New Act apply to a transfer of land, etc. prescribed in paragraph (1) of that Article that an individual makes on or after the Effective Date, and the provisions then in force continue to govern a transfer of land, etc. prescribed in Article 34-2, paragraph (1) of the Former Act that an individual made before the Effective Date.

②The provisions of Article 37-5 of the New Act apply to a transfer of assets falling under transferred assets prescribed in paragraph (1) of that Article that an individual makes on or after the Effective Date, and the provisions then in force continue to govern a transfer of assets falling under transferred assets prescribed in Article 37-5, paragraph (1) of the Former Act that an individual made before the Effective Date.

③The provisions of Articles 37-7 through 37-9 of the New Act apply to an exchange or transfer prescribed in Article 37-7, paragraph (1) of the New Act of land, etc. prescribed in that paragraph that an individual makes on or after the Effective Date.

The provisions of Articles 41 through 41-3 of the New Act apply in the case where a resident has, on or after the Effective Date, used a house prescribed in Article 41, paragraph (1) of the New Act as the resident's own dwelling as provided for in that paragraph, and with regard to the income tax for each year up to 1985 of a resident who has, before the Effective Date, used a house prescribed in Article 41, paragraph (1) of the Former Act as the resident's own dwelling as provided for in that paragraph, the provisions of that Article and Article 41-2 of the Former Act (including as those provisions are applied with the replacement of terms pursuant to the provisions of Article 11, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 8 of 1982)) are to govern.

The provisions of Article 41-9, paragraph (1) of the New Act apply to the extension of the due date for payment under that paragraph relating to an individual's income tax for 1983 and subsequent years, and the provisions then in force continue to govern the extension of the due date for payment under Article 41-9, paragraph (1) of the Former Act relating to income tax for 1982 and earlier years.

With regard to the extension of the due date for payment under Article 41-11, paragraph (1) of the Former Act (including as applied mutatis mutandis pursuant to paragraph (2) of that Article; the same applies hereinafter in this Article) in the case where an individual who conducts a business prescribed in that paragraph has, on or before December 31, 1983, made a capital contribution of business assets prescribed in Article 41-11, paragraph (1) of the Former Act for the establishment of a company, etc. prescribed in that paragraph or to that company, etc., the provisions of that Article remain in force.

Unless otherwise provided for, the provisions of Chapter III of the New Act apply to corporation tax of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter) for business years beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a corporation for business years that began before the Effective Date.

①The provisions of item (iv) of the table in Article 43, paragraph (1) of the New Act apply to depreciable assets listed in item (iv) of the table in that paragraph for which a corporation makes an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) on or after the date specified in Article 1, item (i) of the Supplementary Provisions and which it uses for its business.

②With regard to depreciable assets specified by Cabinet Order as prescribed in item (vi) of the table in Article 43, paragraph (1) of the Former Act before the Effective Date for which an acquisition, etc. is made within the period specified by Cabinet Order referred to in that paragraph relating to those depreciable assets, the provisions then in force continue to govern.

③With regard to the application of the provisions of Articles 42-5, 42-6, 44 through 49, 51, 52-2, 52-3, 64 (including as applied mutatis mutandis pursuant to Article 64-2, paragraph (6) and Article 65, paragraph (6) of the Act on Special Measures Concerning Taxation as Amended in 1984), 65-7 (including as applied mutatis mutandis pursuant to Article 65-8, paragraph (7) of the Act on Special Measures Concerning Taxation as Amended in 1984) and 67-4 of the Act on Special Measures Concerning Taxation as Amended in 1984 in the case where the provisions of the preceding paragraph apply, the phrase "or Article 51" in Article 42-5, paragraphs (1) and (2) and Article 42-6, paragraphs (1) and (2) of the Act on Special Measures Concerning Taxation as Amended in 1984 is deemed to be replaced with ", Article 51 or Article 11, paragraph (2) of the Supplementary Provisions of the 1983 Amendment Act", the phrase "the preceding Article or that Article" in Article 44, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1984 with "the preceding Article or Article 11, paragraph (2) of the Supplementary Provisions of the 1983 Amendment Act, or those provisions", the phrase "the preceding two Articles" in Article 44-2, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1984 with "the preceding two Articles or Article 11, paragraph (2) of the Supplementary Provisions of the 1983 Amendment Act", the phrase "the preceding three Articles" in Article 45, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1984 with "the preceding three Articles or Article 11, paragraph (2) of the Supplementary Provisions of the 1983 Amendment Act", the phrase "Article 43 through the preceding Article" in Article 45-2, paragraphs (1) and (5) and Article 45-3, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1984 with "Article 43 through the preceding Article or Article 11, paragraph (2) of the Supplementary Provisions of the 1983 Amendment Act", the phrase "or Article 51" in Article 45-4, paragraph (1) and Article 46, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1984 with ", Article 51 or Article 11, paragraph (2) of the Supplementary Provisions of the 1983 Amendment Act", the phrase "or the preceding paragraph" in Article 47, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended in 1984 with ", the preceding paragraph or Article 11, paragraph (2) of the Supplementary Provisions of the 1983 Amendment Act", the phrase "or Article 45-3" in Article 48, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1984 with ", Article 45-3 or Article 11, paragraph (2) of the Supplementary Provisions of the 1983 Amendment Act", the phrase "through Article 45-3" in Article 49, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1984 with "through Article 45-3 or Article 11, paragraph (2) of the Supplementary Provisions of the 1983 Amendment Act", the phrase "or Articles 47 through 49" in Article 51, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended in 1984 with ", Articles 47 through 49 or Article 11, paragraph (2) of the Supplementary Provisions of the 1983 Amendment Act", the phrase "or Article 51" in Article 52-2 and Article 52-3, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1984 with ", Article 51 or Article 11, paragraph (2) of the Supplementary Provisions of the 1983 Amendment Act", and the phrase "and Articles 47 through 51" in Article 64, paragraph (6), Article 65-7, paragraph (7) and Article 67-4, paragraph (6) of the Act on Special Measures Concerning Taxation as Amended in 1984 with ", Articles 47 through 51 and Article 11, paragraph (2) of the Supplementary Provisions of the 1983 Amendment Act".

④The provisions of item (viii) of the table in Article 43, paragraph (1) of the New Act apply to aircraft listed in that item for which a corporation makes an acquisition, etc. on or after the Effective Date and which it uses for its business, and the provisions then in force continue to govern the case where a corporation uses for its business aircraft listed in item (viii) of the table in Article 43, paragraph (1) of the Former Act for which it made an acquisition, etc. before the Effective Date.

⑤The provisions of Article 45 of the New Act apply to industrial machinery, etc. prescribed in paragraph (1) of that Article for which a corporation makes an acquisition, etc. on or after the Effective Date and which it uses for its business, and the provisions then in force continue to govern the case where a corporation uses for its business industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act for which it made an acquisition, etc. before the Effective Date.

⑥The provisions of Article 45-2, paragraph (5) of the New Act apply to medical equipment prescribed in that paragraph that a corporation acquires or manufactures on or after the Effective Date and uses for its business, and the provisions then in force continue to govern the case where a corporation uses for its business medical equipment prescribed in Article 45-2, paragraph (3) of the Former Act that it acquired or manufactured before the Effective Date.

⑦The provisions of Article 45-3, paragraph (1) of the New Act apply to machinery, etc. for business rationalization prescribed in that paragraph specified in a business rationalization plan prescribed in that paragraph for which a corporation falling under the category of small and medium sized business operators prescribed in that paragraph receives approval on or after the Effective Date, and the provisions then in force continue to govern machinery, etc. for business rationalization prescribed in Article 45-3, paragraph (1) of the Former Act specified in a business rationalization plan prescribed in that paragraph for which a corporation falling under the category of small and medium sized business operators prescribed in that paragraph received approval before the Effective Date.

⑧The provisions of Article 45-4, paragraph (1) of the New Act apply to depreciable assets listed in item (i) or (ii) of that paragraph held by members of a commercial and industrial association, etc. or specified association prescribed in those provisions that receives, on or after the Effective Date, the approval referred to in those provisions for a small and medium sized enterprise structural improvement plan or structural improvement project plan prescribed in those provisions, and the provisions then in force continue to govern depreciable assets listed in Article 45-4, paragraph (1), item (i) or (ii) of the Former Act held by members of a commercial and industrial association, etc. or specified association prescribed in those provisions that received, before the Effective Date, the approval referred to in those provisions for a small and medium sized enterprise structural improvement plan or structural improvement project plan prescribed in those provisions.

⑨The provisions of Article 46, paragraph (1) of the New Act apply to machinery and equipment, factory buildings and their associated facilities, and vehicles and transport equipment prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern machinery and equipment, factory buildings and their associated facilities, and vehicles and transport equipment prescribed in Article 46, paragraph (1) of the Former Act for which a corporation made an acquisition, etc. before the Effective Date.

⑩The provisions of Article 47, paragraph (1) of the New Act apply to rental housing prescribed in that paragraph that a corporation acquires or newly builds on or after the Effective Date, and the provisions then in force continue to govern rental housing prescribed in Article 47, paragraph (1) of the Former Act that a corporation acquired or newly built before the Effective Date.

⑪The provisions of Article 48, paragraph (1) of the New Act apply to petroleum gas storage facilities listed in item (i) of the table in that paragraph that a corporation acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern petroleum gas storage facilities listed in item (i) of the table in Article 48, paragraph (1) of the Former Act that a corporation acquired or constructed before the Effective Date.

⑫With regard to oil storage facilities listed in item (i) of the table in Article 48, paragraph (1) of the Former Act that a corporation that is a petroleum refiner prescribed in Article 2, paragraph (4) of the Oil Stockpiling Act (Act No. 96 of 1975) as listed in item (i) of that table, or a corporation that conducts the business of storing petroleum (excluding petroleum gas) exclusively on consignment from that corporation, acquired or constructed before the Effective Date, and oil storage facilities listed in that item that such a corporation acquires or constructs during the period from the Effective Date to March 31, 1985 based on a plan for the stockpiling of petroleum prescribed in Article 5, paragraph (1) of that Act for which notification was given pursuant to the provisions of that paragraph before the Effective Date (hereinafter referred to as "oil storage facilities acquired on or after the Effective Date" in this paragraph), the provisions of Article 48 of the Former Act remain in force. In this case, with regard to the application of the provisions of paragraph (1) of that Article to oil storage facilities acquired on or after the Effective Date, the phrase "for oil storage facilities and petroleum gas storage facilities, 36 percent" in that paragraph is deemed to be replaced with "for oil storage facilities, 20 percent", and the phrase "March 31, 1983" with "March 31, 1985".

⑬With regard to the application of the provisions of Articles 46, 46-2, 52-2 and 52-3 of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Income Tax Act (Act No. 7 of 1985) (hereinafter referred to as the "Act on Special Measures Concerning Taxation as Amended in 1985" in this paragraph) in the case where the provisions of the preceding paragraph apply, the phrase "or Article 51" in Article 46, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1985 is deemed to be replaced with ", Article 51 or Article 48 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1983 Amendment Act, which remains in force pursuant to the provisions of Article 11, paragraph (12) of the Supplementary Provisions of the 1983 Amendment Act (referred to as "Article 48 of the 1983 Former Act" in Article 46-2, paragraph (1), Article 52-2 and Article 52-3, paragraph (1))", the phrase "or Article 51" in Article 46-2, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1985 with ", Article 51 or Article 48 of the 1983 Former Act", and the phrase "or Article 51" in Article 52-2 and Article 52-3, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1985 with ", Article 51 or Article 48 of the 1983 Former Act".

⑭The provisions of Article 49, paragraph (2) of the New Act apply to ventilation tunnels or drainage tunnels prescribed in that paragraph that a corporation acquires on or after the Effective Date, and the provisions then in force continue to govern ventilation tunnels or drainage tunnels prescribed in Article 49, paragraph (2) of the Former Act that a corporation acquired before the Effective Date.

⑮With regard to structures prescribed in Article 50, paragraph (1) of the Former Act that a corporation acquired (including by improvement) or constructed before the Effective Date, or planting expenses prescribed in paragraph (2) of that Article that a corporation disbursed before the Effective Date, the provisions then in force continue to govern.

⑯The provisions of Article 51-2 of the New Act apply to facilities to be scrapped, etc. prescribed in paragraph (1) of that Article of a corporation in the case where the corporation receives the certification prescribed in that paragraph on or after the Effective Date, and the provisions then in force continue to govern business conversion facilities, etc. prescribed in Article 51-2, paragraph (1) of the Former Act of a corporation in the case where the corporation received a certification listed in any of the items of that paragraph before the Effective Date.

①The provisions of Article 54 of the New Act apply to the amount of the reserve for overseas market development by small and medium sized enterprises, etc. set aside in a business year of a corporation ending on or after the Effective Date, and with regard to the amount of the reserve for overseas market development by small and medium sized enterprises, etc. set aside in a business year of a corporation that ended before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of that Article for a business year of a corporation prescribed in paragraph (1) of that Article which commenced before the Effective Date and ends on or after the Effective Date, the phrase "the amount calculated by dividing" in that paragraph is deemed to be replaced with "the amount calculated by dividing (for a business year which commenced before the Effective Date of the 1983 Amendment Act and ends on or after that date, the amount obtained by adding to the total of an amount equivalent to 6.6/1,000 (13.6/1,000 for a corporation whose amount of capital or amount of contribution at the end of that business year is 100 million yen or less, or a corporation without capital or contribution (hereinafter referred to as a "small or medium-sized corporation" in this paragraph)) of the amount calculated by multiplying the revenue from transactions listed in item (i) of the following paragraph by the number of months in the period from the first day of that business year to March 31, 1983 (hereinafter referred to as the "designated period for the former reserve rate" in this paragraph) and dividing the result by the number of months in that base year, and an amount equivalent to 5.6/1,000 (12.2/1,000 for a small or medium-sized corporation) of the amount calculated by multiplying the revenue from those transactions by the number of months obtained by deducting the number of months in the designated period for the former reserve rate from the number of months in that business year and dividing the result by the number of months in that base year, the total of an amount equivalent to 9/1,000 (18.4/1,000 for a small or medium-sized corporation) of the amount calculated by multiplying the revenue from transactions listed in items (ii) through (viii) of the following paragraph by the number of months in the designated period for the former reserve rate and dividing the result by the number of months in that base year, and an amount equivalent to 7.7/1,000 (16.6/1,000 for a small or medium-sized corporation) of the amount calculated by multiplying the revenue from those transactions by the number of months obtained by deducting the number of months in the designated period for the former reserve rate from the number of months in that business year and dividing the result by the number of months in that base year)".

②The provisions of Article 55 of the New Act apply to specified shares, etc. prescribed in paragraph (1) of that Article that a corporation acquires on or after the Effective Date, and the provisions then in force continue to govern specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act that a corporation acquired before the Effective Date.

③With regard to the application of the provisions of Article 56-7 of the New Act for each business year beginning during the period from the Effective Date to March 31, 1984 of a corporation prescribed in Article 56-7, paragraph (1) of the New Act that holds the reserve for planned afforestation under Article 56-7, paragraph (1) of the Former Act at the end of the business year immediately preceding the first business year beginning on or after the Effective Date, the phrase "230,000 yen" in paragraph (1), item (ii) of that Article is deemed to be replaced with "259,000 yen".

④The provisions of Article 56-10, paragraph (1) of the New Act apply to the amount of the reserve for losses on stock trading set aside in a business year of a corporation ending on or after the Effective Date, and the provisions then in force continue to govern the amount of the reserve for losses on stock trading set aside in a business year of a corporation that ended before the Effective Date.

⑤The provisions of Article 57-3 of the New Act apply to the amount of the reserve for reprocessing of spent nuclear fuel that a corporation referred to in Article 57-3, paragraph (1) of the New Act sets aside in each business year on or after the business year specified by Cabinet Order as the business year in which that corporation is to set aside the reserve for reprocessing of spent nuclear fuel referred to in that paragraph pursuant to the provisions of Article 36 of the Electricity Business Act (Act No. 170 of 1964). In this case, the calculation of the amount of the reserve for reprocessing of spent nuclear fuel set aside in the business year specified by that Cabinet Order and other necessary matters concerning the application of the provisions of that paragraph are specified by Cabinet Order.

①The provisions of Article 65-4, paragraph (1), item (iii) of the New Act apply to the transfer of land, etc. prescribed in that paragraph that a corporation makes on or after the Effective Date, and the provisions then in force continue to govern the transfer of land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act that a corporation made before the Effective Date.

②The provisions of Articles 65-11 and 65-12 of the New Act apply to an exchange or transfer prescribed in Article 65-11, paragraph (1) of the New Act of land, etc. prescribed in that paragraph that a corporation makes on or after the Effective Date.

The provisions of Article 66-11 of the New Act apply to contributions prescribed in that Article that a corporation disburses on or after the Effective Date, and the provisions then in force continue to govern contributions prescribed in Article 66-11 of the Former Act that a corporation disbursed before the Effective Date.

The provisions of Article 70 of the New Act apply to inheritance tax on property acquired through inheritance or bequest (including a gift that takes effect upon the death of the donor) on or after January 1, 1983.

①The provisions of Article 73 of the New Act apply to registration and license tax on the registration of preservation of ownership or registration of transfer of ownership of a house prescribed in that Article that is acquired on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on those registrations for a house prescribed in Article 73 of the Former Act that was acquired before the Effective Date.

②The provisions of Article 74-2, paragraph (1) of the New Act apply to registration and license tax on the registration of transfer of ownership of existing housing prescribed in that paragraph that is acquired on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of existing housing prescribed in Article 74-2, paragraph (1) of the Former Act that was acquired before the Effective Date.

③The provisions of Article 77-2 of the New Act apply to registration and license tax on the registration of the transfer or creation of ownership, superficies rights, farming rights or rights of lease to land in the case where an agricultural production corporation prescribed in that Article receives, on or after the Effective Date, a capital contribution prescribed in that Article and uses the land referred to in that Article for its cultivation or livestock raising, and the provisions then in force continue to govern registration and license tax on those registrations for land in the case where an agricultural production corporation prescribed in Article 77-2 of the Former Act received, before the Effective Date, a capital contribution prescribed in that Article and used the land referred to in that Article for its cultivation or livestock raising.

④The provisions of Article 77-4 of the New Act apply to registration and license tax on the registration of transfer of ownership of land prescribed in those provisions that is acquired on or after the Effective Date through consultation, conciliation or mediation prescribed in item (i) of that Article or through a project for promoting the establishment of use rights, etc. prescribed in item (ii) of that Article, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of land prescribed in those provisions that was acquired before the Effective Date through consultation, conciliation or mediation prescribed in Article 77-4, item (i) of the Former Act or through a project for promoting the establishment of use rights, etc. prescribed in item (ii) of that Article.

⑤The provisions of Article 77-5, paragraph (2) of the New Act apply to registration and license tax on the registration of transfer of ownership of land that a member of an agricultural and residential land cooperative prescribed in that paragraph acquires on or after the Effective Date through exchange and consolidation prescribed in that paragraph, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of land that the member acquired before the Effective Date through exchange and consolidation prescribed in Article 77-5, paragraph (2) of the Former Act.

⑥The provisions of Article 78-2 of the New Act apply to registration and license tax on the registration of the transfer or creation of ownership, superficies rights, farming rights or rights of lease to the land referred to in that Article for which a production forestry cooperative or agricultural production corporation prescribed in that Article receives a capital contribution prescribed in that Article on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on those registrations for the land referred to in Article 78-2 of the Former Act for which a production forestry cooperative or agricultural production corporation prescribed in that Article received a capital contribution prescribed in that Article before the Effective Date.

⑦With regard to registration and license tax on the registration prescribed in Article 81-2, paragraph (1) of the Former Act in the case where a forestry cooperative referred to in that paragraph that sought, before the Effective Date, the certification referred to in Article 4, paragraph (2) of the Act on Promotion of Merger of Forestry Cooperatives (Act No. 56 of 1963) carries out a merger after receiving that certification, the provisions then in force continue to govern.

①With regard to commodity tax on motor vehicles falling under the provisions of Article 88-4 of the Former Act that were shipped out of the manufacturing site where they were manufactured, or withdrawn from a bonded area, within the period prescribed in that Article, the provisions then in force continue to govern.

②With regard to the application of penal provisions to acts committed before the Effective Date and to acts committed on or after the Effective Date concerning commodity tax that continues to be governed by the provisions then in force pursuant to the provisions of the preceding paragraph, the provisions then in force continue to govern.

①With regard to gasoline tax and local road tax on gasoline that was shipped out of a gasoline manufacturing site before the Effective Date with the application of the provisions of Article 90, paragraph (1) of the Former Act, or that was withdrawn from a bonded area before the Effective Date with the approval under Article 90-2, paragraph (1) of the Former Act, the provisions then in force continue to govern.

②With regard to the application of penal provisions to acts committed before the Effective Date and to acts committed on or after the Effective Date concerning gasoline tax and local road tax that continue to be governed by the provisions then in force pursuant to the provisions of the preceding paragraph, the provisions then in force continue to govern.