①The provisions of Article 62-3 of the New Act apply to corporation tax pertaining to a transfer, etc. of land prescribed in paragraph (1) of that Article that a corporation makes on or after January 1, 1992.

②With regard to a transfer, etc. of land prescribed in Article 62-3, paragraph (1) of the New Act that a corporation made during the period from January 1, 1992 to March 31 of that year and that pertains to a business year that ended on or before that date, even in the case where a corporation tax return prescribed in paragraph (9) of that Article has been submitted without the documents prescribed in that paragraph attached, if the corporation submits those documents to the district director having jurisdiction over its place for tax payment by the day on which two months have elapsed from the Effective Date, the provisions of paragraph (5) of that Article may be applied, notwithstanding the provisions of paragraph (9) of that Article.

③The provisions of Article 63 of the New Act apply to corporation tax pertaining to a transfer, etc. of land held for a short term prescribed in paragraph (1) of that Article that a corporation makes on or after January 1, 1992, and with regard to corporation tax pertaining to a transfer, etc. of land held for a short term prescribed in Article 63, paragraph (1) of the Former Act that a corporation made before that date, the provisions then in force continue to govern.

④The provisions of Article 63-2 of the New Act apply to corporation tax pertaining to a transfer, etc. of land held for a super short term prescribed in paragraph (1) of that Article that a corporation makes on or after January 1, 1992, and with regard to corporation tax pertaining to a transfer, etc. of land held for a super short term prescribed in Article 63-2, paragraph (1) of the Former Act that a corporation made before that date, the provisions then in force continue to govern.

⑤The provisions of Article 65-7, paragraphs (1) and (10) and Article 65-8 of the New Act apply to corporation tax pertaining to a transfer of assets listed in the left-hand column of item (xvi) of the table in Article 65-7, paragraph (1) of the New Act that a corporation makes on or after the Effective Date.

The provisions of Article 66 of the New Act apply to corporation tax pertaining to a contribution prescribed in paragraph (1) of that Article that a corporation makes on or after the Effective Date, and with regard to corporation tax pertaining to a contribution prescribed in that paragraph that a corporation made before the Effective Date, the provisions then in force continue to govern.

The provisions of Article 66-6 of the New Act apply to the amount of applicable retained income prescribed in paragraph (1) of that Article for a business year of a specified foreign subsidiary, etc. prescribed in that paragraph ending on or after the Effective Date, and with regard to the amount of applicable retained income prescribed in Article 66-6, paragraph (1) of the Former Act for a business year of a specified foreign subsidiary, etc. prescribed in that paragraph that ended before the Effective Date, the provisions then in force continue to govern.

With regard to fixed assets specified in Article 66-10, paragraph (1), item (v) of the Former Act that a corporation listed in that item acquired or manufactured by February 24, 1993 and that fall under assets for experimental research prescribed in that paragraph, the provisions of that Article remain in force.

With regard to the inclusion in gross profit of an amount that a corporation entered in its accounts as the special account referred to in Article 66-14, paragraph (1) of the Former Act pursuant to the provisions of that paragraph in a business year that commenced before the Effective Date, the provisions then in force continue to govern.

The provisions of Article 67-5 of the New Act apply to corporation tax pertaining to an exchange prescribed in paragraph (1) of that Article that a corporation makes on or after the Effective Date.

The provisions of Article 68-4 of the New Act apply to foreign country's corporate tax prescribed in paragraph (1) of that Article that is imposed on the income of a foreign second-tier subsidiary prescribed in that paragraph and that pertains to the amount of dividends, etc. prescribed in Article 69, paragraph (4) of the Corporation Tax Act that a corporation receives, on or after the Effective Date, from a foreign subsidiary prescribed in Article 68-4, paragraph (1) of the New Act.

①The provisions of Article 69-3, paragraphs (1) and (2) of the New Act apply to inheritance tax on small-scale residential land, etc. prescribed in paragraph (1) of that Article that has been acquired by inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter in this paragraph) on or after January 1, 1992, and with regard to inheritance tax on small-scale residential land, etc. prescribed in Article 69-3, paragraph (1) of the Former Act that was acquired by inheritance or bequest before that date, the provisions then in force continue to govern.

②The provisions of Article 70-3, paragraph (1) of the New Act apply to gift tax on property acquired by gift (excluding a gift that takes effect upon the death of the donor; the same applies hereinafter in this paragraph) on or after January 1, 1992, and with regard to gift tax on property acquired by gift before that date, the provisions then in force continue to govern.

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 sold by the State as prescribed in that paragraph on or after the Effective Date, and with regard to registration and license tax on the registration of transfer of ownership of land sold or transferred without compensation by the State as prescribed in Article 76, paragraph (1) of the Former Act before the Effective Date, the provisions then in force continue to govern.

②With regard to registration and license tax on the registration of the creation of, or registration of transfer of, a right of lease on farmland, pasture land, or land suitable to be developed into farmland prescribed in Article 77-2, paragraph (1) of the Former Act that a corporation prescribed in that paragraph leased before the Effective Date, the provisions then in force continue to govern.

③The provisions of Article 77-2, paragraph (2) of the New Act apply to registration and license tax on the registration of the creation of a superficies right in the case where a forest development corporation prescribed in that paragraph has a superficies right created, on or after the Effective Date, on land pertaining to a profit-sharing forest growing contract prescribed in that paragraph, and with regard to registration and license tax on the registration of the creation of a superficies right in the case where a forest development corporation prescribed in Article 77-2, paragraph (2) of the Former Act had a superficies right created, before the Effective Date, on land pertaining to a profit-sharing forest growing contract prescribed in that paragraph, the provisions then in force continue to govern.

④The provisions of Article 77-4, paragraph (1) of the New Act apply to registration and license tax on the registration of transfer of ownership of land prescribed in that paragraph acquired through exchange and consolidation prescribed in that paragraph carried out on or after the Effective Date, and with 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 acquired through exchange and consolidation prescribed in that paragraph carried out before the Effective Date, the provisions then in force continue to govern.

⑤The provisions of Article 77-5 of the New Act apply to registration and license tax on the registration of preservation of ownership of land prescribed in that Article that an individual receives on or after the Effective Date, and with regard to registration and license tax on the registration of preservation of ownership of land prescribed in Article 77-5 of the Former Act that an individual received before the Effective Date, the provisions then in force continue to govern.

⑥The provisions of Article 81 of the New Act apply to registration and license tax on registration concerning the matters listed in the items of that Article that pertain to a recommendation or instruction, or a certification or approval, prescribed in that Article that is given on or after the Effective Date, and with regard to registration and license tax on registration concerning the matters listed in the items of Article 81 of the Former Act that pertain to a recommendation or instruction, or a certification or approval, prescribed in that Article that was given before the Effective Date, the provisions then in force continue to govern.

⑦With regard to the matters listed in the items of Article 81 of the Former Act that pertain to an approval prescribed in that Article (limited to an approval under the provisions of Article 4, paragraph (4) or Article 5, paragraph (1) of the Act on Temporary Measures for Structural Improvement of the Textile Industry (Act No. 82 of 1967)) given during the period from the Effective Date to March 31, 1994, the provisions of that Article remain in force. In this case, the phrase "March 31, 1992" in that Article is deemed to be replaced with "March 31, 1994".

⑧The provisions of Article 81-3 of the New Act apply to registration and license tax on the registration of transfer of ownership of land or a building that a person prescribed in that Article acquires, on or after the Effective Date, free of charge or at a reduced price as prescribed in that Article, and with regard to registration and license tax on the registration of transfer of ownership of land or a building that a person prescribed in Article 81-3 of the Former Act acquired, before the Effective Date, free of charge or at a reduced price as prescribed in that Article, the provisions then in force continue to govern.

⑨The provisions of Article 82-3 of the New Act apply to registration and license tax on the registration of preservation of ownership of land prescribed in that Article that a corporation prescribed in that Article acquires on or after the Effective Date, and with regard to registration and license tax on the registration of preservation of ownership of land prescribed in Article 82-3 of the Former Act that a corporation prescribed in that Article acquired before the Effective Date, the provisions then in force continue to govern.

⑩The provisions of Article 83, paragraph (1) of the New Act apply to registration and license tax on the registration of transfer of ownership of land to be used for specified private urban development projects, etc. prescribed in that paragraph that are carried out with a loan of funds prescribed in that paragraph received on or after the Effective Date, and with regard to registration and license tax on the registration of transfer of ownership of land to be used for specified private urban development projects, etc. prescribed in Article 83, paragraph (1) of the Former Act that are carried out with a loan of funds prescribed in that paragraph received before the Effective Date, the provisions then in force continue to govern.

With regard to consumption tax on transfers, etc. of assets made in Japan by a business operator before the Effective Date, on taxable purchases made in Japan by a business operator before the Effective Date, and on foreign goods taken out of a bonded area before the Effective Date, the provisions then in force continue to govern.

①With regard to liquor 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 liquor 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 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 petroleum tax that the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph.

The provisions of Article 94, paragraph (2) of the New Act apply to securities transaction tax on a transfer of special bonds prescribed in that paragraph made on or after the Effective Date.

①The provisions of Article 5, paragraph (4) 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 "1988 Amendment Act as Amended" in the following paragraph) apply to income tax for 1992 and subsequent years, and with regard to income tax for 1991 and earlier years, the provisions then in force continue to govern.

②The provisions of Article 12, paragraph (5) of the Supplementary Provisions of the 1988 Amendment Act as Amended apply to corporation tax for business years of a corporation ending on or after the Effective Date, and with regard to corporation tax for business years of a corporation that ended before the Effective Date, the provisions then in force continue to govern.

①The provisions of Article 3, paragraph (1) 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 "1990 Amendment Act as Amended" in the following paragraph) apply to income tax for 1992 and subsequent years, and with regard to income tax for 1991 and earlier years, the provisions then in force continue to govern.

②The provisions of Article 15 of the Supplementary Provisions of the 1990 Amendment Act as Amended apply to corporation tax for business years of a corporation ending on or after the Effective Date, and with regard to corporation tax for business years of a corporation that ended before the Effective Date, the provisions then in force continue to govern.

①The provisions of Article 7, paragraph (5) 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 "1991 Amendment Act as Amended" in the following paragraph) apply to a transfer of specified farmland, etc. in an urbanization promotion area prescribed in that paragraph that an individual makes on or after the Effective Date, and with regard to a transfer of that specified farmland, etc. in an urbanization promotion area that an individual made before the Effective Date, the provisions then in force continue to govern.

②The provisions of Article 9, paragraph (2) of the Supplementary Provisions of the 1991 Amendment Act as Amended apply to the case where a resident has, on or after the Effective Date, carried out an extension, reconstruction, etc. prescribed in Article 41, paragraph (1) of the New Act on a house and has used that house (limited to the part pertaining to that extension, reconstruction, etc.) as the resident's residence as prescribed in that paragraph.