①With regard to registration and license tax on the registration of the creation of a superficies right in the case where, before the Effective Date, a forest development corporation prescribed in Article 77-2, paragraph (2) of the Former Act has had that superficies right created in its favor on land pertaining to a profit-sharing forest growing contract prescribed in that paragraph, the provisions then in force continue to govern.

②The 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 that is 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 that was acquired through exchange and consolidation prescribed in that paragraph carried out before the Effective Date, the provisions then in force continue to govern.

④The provisions of Article 78-3, paragraph (2) of the New Act apply to registration and license tax on the registration of transfer of ownership of land prescribed in that paragraph that a small and medium sized enterprise operator who is a member or affiliated member prescribed in that paragraph acquires, on or after the Effective Date, from a business cooperative, etc. prescribed in that paragraph, and with regard to registration and license tax on the registration of transfer of ownership of land prescribed in that paragraph that a small and medium sized enterprise operator who is a member or affiliated member prescribed in Article 78-3, paragraph (2) of the Former Act acquired, before the Effective Date, from a business cooperative, etc. prescribed in that paragraph, the provisions then in force continue to govern.

⑤With regard to the registration of preservation of ownership of oceangoing vessels prescribed in Article 2 of the Act on Temporary Measures concerning Interest Subsidy Related to Loan for Building Vessels for Overseas Services (Act No. 1 of 1953) (limited to those that have never been used for business) that a person engaged in marine transportation business who is specified by Cabinet Order newly builds during the period from the Effective Date to the day before the date on which the Act Partially Amending the Marine Transportation Act comes into effect, for the building of which an interest subsidy contract prescribed in Article 3 of that Act has been concluded (including those specified by Cabinet Order as being equivalent thereto), and that are specified by Cabinet Order as contributing significantly to the rationalization of the management of that business, the rate of registration and license tax on that registration is, limited to registration received within that period as provided for by Order of the Ministry of Finance, to be 3/1,000 (2/1,000 for tankers specified by Cabinet Order, from among those oceangoing vessels, as contributing significantly to the prevention of marine pollution by oil spills), notwithstanding the provisions of Article 9 of the Registration and License Tax Act (Act No. 35 of 1967).

⑥In the case where a loan of funds (including a guarantee of the obligations pertaining to that loan) is made for the building of oceangoing vessels prescribed in the preceding paragraph that a person prescribed in that paragraph newly builds within the period prescribed in that paragraph, or in the case where the method of payment of the consideration for those oceangoing vessels is deferred payment, the rate of registration and license tax on the registration of the creation of a mortgage on those oceangoing vessels received to secure the claims pertaining to that loan or deferred payment (including the right to reimbursement pertaining to that guarantee) is, limited to registration received within that period as provided for by Order of the Ministry of Finance, to be 3/1,000 (2/1,000 for tankers prescribed in that paragraph), notwithstanding the provisions of Article 9 of the Registration and License Tax Act.

⑦With regard to the matters listed in the items of Article 81 of the Former Act pertaining to an approval under the provisions of Article 8, paragraph (2) or (3) of the Small and Medium Sized Enterprise Modernization Promotion Act (Act No. 64 of 1963) that pertains to a small and medium sized enterprise structural improvement plan prescribed in Article 4, paragraph (1) of that Act (limited to one that sets out a plan for a project concerning the rationalization of the scale or method of production or management prescribed in that paragraph) approved under the provisions of paragraph (1) or (2) of that Article before the Effective Date, and that was given within five years from the date on which the approval under the provisions of Article 4, paragraph (1) or (2) of that Act was given, and with regard to the matters listed in the items of Article 81 of the Former Act pertaining to an approval under the provisions of Article 8, paragraph (2) or (3) of that Act that pertains to a small and medium sized enterprise structural improvement plan prescribed in Article 4, paragraph (1) of the Small and Medium Sized Enterprise Modernization Promotion Act (limited to one that sets out a plan for a project concerning the rationalization of the scale or method of production or management prescribed in that paragraph; the same applies hereinafter in this paragraph) approved under the provisions of paragraph (1) or (2) of that Article during the period from the Effective Date to March 31, 1998, and that is given within five years from the date on which the approval under the provisions of Article 4, paragraph (1) or (2) of that Act is given, the provisions of Article 81 of the Former Act remain in force. In this case, with regard to the application of the provisions of that Article to the matters listed in the items of Article 81 of the Former Act pertaining to an approval under the provisions of Article 8, paragraph (2) or (3) of that Act that pertains to a small and medium sized enterprise structural improvement plan approved under the provisions of Article 4, paragraph (1) or (2) of the Small and Medium Sized Enterprise Modernization Promotion Act during the period from the Effective Date to March 31, 1998, the phrase "during the period up to March 31, 1996, paragraph (1) of that Article" in that Article is deemed to be replaced with "during the period up to March 31, 1998, paragraph (1) of that Article".

⑧With regard to the registration or recording prescribed in Article 81-2 of the Former Act that Japan Tobacco Inc. receives during the period from the Effective Date to March 31, 1997, the provisions of that Article remain in force.

⑨The provisions of Article 81-2 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 without compensation 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 without compensation or at a reduced price as prescribed in that Article, the provisions then in force continue to govern.

⑩With regard to the application of the provisions of Article 81-2 of the New Act during the period from the Effective Date to the day before the date on which the Act Partially Amending the Act on Special Measures Associated with the Reorganization of National Hospitals, etc. (Act No. 43 of 1996) comes into effect, the phrase "Article 2, paragraph (1), Article 2-2" in that Article is deemed to be replaced with "Article 2", and the phrase "medical institution (including facilities specified by Cabinet Order as facilities to be developed integrally with that medical institution)" is deemed to be replaced with "medical institution".

⑪The 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 a specified private urban development project, etc. prescribed in that paragraph that is 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 a specified private urban development project, etc. prescribed in Article 83, paragraph (1) of the Former Act that is carried out with a loan of funds prescribed in that paragraph received before the Effective Date, the provisions then in force continue to govern.

⑫With regard to the registrations listed in the left-hand column of the items of the table in Article 84 of the Former Act that the stock companies and limited companies prescribed in Article 38 of the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 11 of 1995) receive during the period from the Effective Date to March 31, 1997, the provisions of that Article remain in force.

①With regard to liquor tax on happoshu prescribed in Article 4, paragraph (1) of the Liquor Tax Act (Act No. 6 of 1953) that was imposed or should have been imposed before October 1, 1996 (hereinafter referred to as the "designated day" in this Article), the provisions then in force continue to govern, except for what is specified in the following paragraph and paragraph (3).

②With regard to happoshu prescribed in Article 4, paragraph (1) of the Liquor Tax Act that was removed from a liquor manufacturing site before the designated day (limited to happoshu for which the amount of liquor tax calculated at the tax rate prescribed in Article 87-3, paragraph (1) of the New Act (hereinafter referred to as the "tax rate under the New Act" in this Article) would exceed the amount of liquor tax calculated at the tax rate prescribed in Article 22, paragraph (1) of the Liquor Tax Act; the same applies hereinafter in this Article) and that pertains to a notification or approval under Article 28, paragraph (3) of that Act (including as applied mutatis mutandis pursuant to Article 29, paragraph (3) of that Act; the same applies hereinafter in this paragraph) (limited to happoshu for which the day listed in the relevant item of Article 28, paragraph (3) of that Act pertaining to that notification or approval arrives on or after the designated day), in the case where the documents prescribed in that paragraph were not submitted by the day listed in the relevant item of Article 28, paragraph (3) of that Act, the rate of liquor tax on that happoshu is to be the tax rate under the New Act.

④With regard to the application of penal provisions to acts committed before the designated day and to acts committed on or after the designated day in relation to liquor tax for which the provisions then in force are to continue to govern pursuant to the provisions of paragraph (1), the provisions then in force continue to govern.

The provisions of Article 90-9, paragraph (1), item (i), (a) of the New Act apply to motor vehicle tonnage tax on inspected motor vehicles for which the issuance, etc. of a motor vehicle inspection certificate prescribed in that paragraph is received on or after May 1, 1996, and with regard to motor vehicle tonnage tax on inspected motor vehicles for which the issuance, etc. of a motor vehicle inspection certificate prescribed in Article 90-9, paragraph (1) of the Former Act was received before that date, the provisions then in force continue to govern.