With regard to the inclusion in gross profit of the amount of the reserve for programs, etc. that a corporation listed in the left-hand column of item (iii) of the table in Article 56-5, paragraph (1) of the Former Act set aside pursuant to the provisions of that paragraph in a business year that began before the Effective Date, the provisions then in force continue to govern.

The provisions of Article 65-10 of the New Act apply to assets acquired by exchange prescribed in paragraph (1) of that Article that a corporation acquires through exchange and consolidation prescribed in any of the items of that paragraph carried out on or after the Effective Date, and the provisions then in force continue to govern assets acquired by exchange prescribed in Article 65-10, paragraph (1) of the Former Act that a corporation acquired through exchange and consolidation prescribed in any of the items of that paragraph carried out before the Effective Date.

The provisions then in force continue to govern assets for experimental research prescribed in Article 66-10, paragraph (1), item (ii) of the Former Act that a corporation acquired or manufactured before the Effective Date.

The provisions of Article 68 of the New Act apply to interest or issue discounts prescribed in that Article that a foreign corporation receives on private foreign bonds prescribed in that Article that are issued on or after the Effective Date, and the provisions then in force continue to govern interest or issue discounts prescribed in Article 68 of the Former Act that a foreign corporation receives on private foreign bonds prescribed in that Article that were issued before the Effective Date.

①The provisions of Article 76, paragraph (1) of the New Act apply to registration and license tax on the registration of transfer of ownership of land that is sold or transferred without compensation by the State as prescribed in that paragraph 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 land that was sold or transferred without compensation by the State as prescribed in Article 76, paragraph (1) of the Former Act before the Effective Date.

②With regard to registration and license tax on the registration of transfer of ownership of land prescribed in Article 77-4, paragraph (1) of the Former Act that a person prescribed in that paragraph acquired through exchange and consolidation prescribed in that paragraph carried out before the Effective Date, the provisions then in force continue to govern.

③The provisions of Article 78-3, paragraph (2) of the New Act apply to land prescribed in that paragraph that a business cooperative, etc. prescribed in that paragraph has received by transfer from the Environmental Pollution Control Service Corporation on or after the Effective Date, and the provisions then in force continue to govern land prescribed in Article 78-3, paragraph (2) of the Former Act that a business cooperative, etc. prescribed in that paragraph received by transfer from the Environmental Pollution Control Service Corporation before the Effective Date.

①With regard to tobacco consumption tax that was imposed, or should have been imposed, before the Effective Date, the provisions then in force continue to govern.

②The provisions then in force continue to govern the application of penal provisions to acts committed before the Effective Date and to acts committed on or after the Effective Date with respect to tobacco consumption tax that the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph.

①With regard to petroleum tax that was imposed, or should have been imposed, before August 1, 1988 (hereinafter referred to as the "designated day" in this Article), the provisions then in force continue to govern, except as provided in the following paragraph and paragraph (3).

②With regard to crude oil (meaning crude oil prescribed in Article 2, item (i) of the Petroleum Tax Act (Act No. 25 of 1978); the same applies hereinafter in this paragraph and the following paragraph) or gaseous hydrocarbons (meaning gaseous hydrocarbons prescribed in item (iii) of that Article; the same applies hereinafter in this paragraph and the following paragraph) that were removed from their extraction site before the designated day and that pertain to the notification or approval referred to in Article 10, paragraph (3) of that Act (including as applied mutatis mutandis pursuant to Article 11, paragraph (3) of that Act; the same applies hereinafter in this paragraph) (limited to those for which the time limit pertaining to that notification or approval falls on or after the designated day), if the documents prescribed in Article 10, paragraph (3) of that Act have not been submitted by that time limit, the tax base and tax rate of petroleum tax on that crude oil or those gaseous hydrocarbons are the tax base and tax rate prescribed in Article 90-3, paragraphs (1) through (3) of the New Act.

④The provisions then in force continue to govern the application of penal provisions to acts committed before the designated day and to acts committed on or after the designated day with respect to petroleum tax that the provisions then in force continue to govern pursuant to the provisions of paragraph (1).

①The provisions of Article 3 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article (referred to as the "1986 Amendment Act as Amended" in the following paragraph) apply to income tax for 1988 and subsequent years, and with regard to income tax for 1987 and earlier years, the provisions then in force continue to govern.

②The provisions of Article 12 of the Supplementary Provisions of the 1986 Amendment Act as Amended apply to corporation tax on income of a corporation for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax on income of a corporation for business years that ended before the Effective Date.