①The provisions of Article 77-3 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 with regard to 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 77-3, 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, the provisions then in force continue to govern.

②The provisions of Article 77-4, 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 with regard to 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 77-4, paragraph (2) of the Former Act, the provisions then in force continue to govern.

③The provisions of Article 78-2 of the New Act apply to registration and license tax on the registration of transfer of ownership of land referred to in that Article for which a production forestry cooperative or an agricultural production corporation prescribed in that Article receives the capital contribution prescribed in that Article on or after the Effective Date, and with regard to registration and license tax on the registration of the transfer or creation of ownership, superficies rights, farming rights or rights of lease concerning land referred to in Article 78-2 of the Former Act for which a production forestry cooperative or an agricultural production corporation prescribed in that Article received the capital contribution prescribed in that Article before the Effective Date, the provisions then in force continue to govern.

④The provisions of Article 81, paragraph (2), item (iii) of the New Act apply to registration and license tax on the registration of the matters listed in that item pertaining to an approval prescribed in that paragraph that is given on or after the Effective Date, and with regard to registration and license tax on the registration of the matters listed in Article 81, paragraph (2), item (iii) of the Former Act pertaining to an approval prescribed in that paragraph that was given before the Effective Date and of the matters listed in the items of that paragraph pertaining to a certification prescribed in that paragraph, the provisions then in force continue to govern.

⑤The provisions of Article 82 of the New Act apply to registration and license tax on the registration of the matters listed in the items of that Article concerning land or buildings prescribed in that Article that are acquired on or after the Effective Date, and with regard to registration and license tax on the registration of the matters listed in the items of Article 82 of the Former Act concerning land or buildings prescribed in that Article that were acquired before the Effective Date, the provisions then in force continue to govern.