①The provisions of Article 65-4, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer of land, etc. prescribed in that paragraph that a corporation makes on or after January 1, 1997, and with regard to corporation tax pertaining to a transfer of land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before that date, the provisions then in force continue to govern.

②The provisions of Article 65-4, paragraph (1), item (viii) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer of land, etc. prescribed in that paragraph that a corporation makes on or after the date on which the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts comes into effect.

③The provisions of Article 65-7 of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (xix) of the table in paragraph (1) of that Article) and of Article 65-8 of the New Act on Special Measures Concerning Taxation (limited to the part concerning that item) apply to the assets and to the special accounts referred to in paragraph (1) of that Article pertaining to those assets in the case where a corporation transfers assets listed in the left-hand column of that item on or after the date on which the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts comes into effect and acquires assets listed in the right-hand column of that item on or after that date.