①The provisions of Article 31, paragraph (1) of the New Act apply to transfers of land, etc. or buildings, etc. prescribed in that paragraph that an individual makes on or after January 1, 1995, and the provisions then in force continue to govern transfers of land, etc. or buildings, etc. prescribed in Article 31, paragraph (1) of the Former Act that an individual made before that date.

②The provisions of Article 34-2, paragraph (2), item (xi) of the New Act apply to transfers of land, etc. prescribed in paragraph (1) of that Article that an individual makes on or after the Effective Date.

③The provisions of Article 34-2, paragraph (2), item (xviii) of the New Act apply to transfers 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 transfers of land, etc. prescribed in Article 34-2, paragraph (1) of the Former Act that an individual made before the Effective Date.

④The provisions of Article 37 of the New Act (limited to the part relating to item (i) of the table in paragraph (1) of that Article) apply to transfers of assets listed in the left-hand column of that item that an individual makes on or after the Effective Date, and the provisions then in force continue to govern transfers of assets listed in the left-hand column of item (i) of the table in Article 37, paragraph (1) of the Former Act that an individual made before the Effective Date.

⑤Notwithstanding the provisions of the preceding paragraph, the provisions of Article 37 of the New Act (limited to the part relating to assets listed in the right-hand column of item (i) of the table in paragraph (1) of that Article that pertain to assets specified by Cabinet Order as those to be used for a city-center apartment house supply project prescribed in that paragraph) apply to the transfer in the case where an individual transfers assets listed in the left-hand column of that item on or after the date on which the Act Partially Amending the Act on Special Measures concerning Promotion of Supply of Houses and Housing Lands in Urban Districts comes into effect and that individual acquires (including construction and manufacture; the same applies hereinafter in this Article) assets listed in the right-hand column of that item on or after that date.

⑥The provisions of Article 37 of the New Act (limited to the part relating to item (iv) of the table in paragraph (1) of that Article) apply to the transfer in the case where an individual transfers assets listed in the left-hand column of that item on or after the Effective Date and that individual acquires assets listed in the right-hand column of that item on or after the Effective Date, and the provisions then in force continue to govern those transfers in the case where an individual transferred assets listed in the left-hand column of item (iv) of the table in Article 37, paragraph (1) of the Former Act before the Effective Date and in the case where an individual transfers assets listed in that column on or after the Effective Date and that individual acquired assets listed in the right-hand column of that item before the Effective Date.

⑦The provisions of Article 37 (limited to the part relating to item (xvii)(a) of the table in paragraph (1) of that Article) and Article 37-4 (limited to the part relating to item (xvii)(a) of that table) of the New Act apply to the transfer in the case where an individual transfers assets listed in the left-hand column of that item on or after the Effective Date and that individual acquires assets listed in the right-hand column of that item on or after the Effective Date.

⑧The provisions of Article 37 (limited to the part relating to item (xvii)(b) of the table in paragraph (1) of that Article) and Article 37-4 (limited to the part relating to item (xvii)(b) of that table) of the New Act apply to the transfer in the case where an individual transfers assets listed in the left-hand column of that item on or after the date on which the Act on Temporary Measures for Facilitating Business Innovation by Specified Business Operators comes into effect and that individual acquires assets listed in the right-hand column of that item on or after that date.

⑨The provisions of Article 37 of the New Act (limited to the part relating to item (xix) of the table in paragraph (1) of that Article) apply to transfers of assets listed in the left-hand column of that item that an individual makes on or after the Effective Date, and the provisions then in force continue to govern transfers of assets listed in the left-hand column of item (xviii) of the table in Article 37, paragraph (1) of the Former Act that an individual made before the Effective Date.