The provisions of Article 71 of the New Act on Special Measures Concerning Taxation apply to land value tax on land, etc. prescribed in Article 2, item (i) of the Land-holding Tax Act (Act No. 69 of 1991) held by an individual or corporation as of the taxation date of each year from 1998 onward, and the provisions then in force continue to govern land value tax on land, etc. held by an individual or corporation as of the taxation date of each year up to 1997.