The provisions of Articles 67-9-2 through 67-9-4 of the New Act on Special Measures Concerning Taxation apply to corporation tax on a conveyance or transfer prescribed in those provisions that a corporation makes on or after the date on which the Act Partially Amending the Commercial Code, etc. (Act No. 125 of 1999) comes into effect.

The provisions of Article 67-12, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax on a transfer prescribed in that paragraph that a corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax on a transfer prescribed in Article 67-12, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date.

①The provisions of Article 68, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to interest prescribed in that paragraph that is received by a foreign corporation and the first day of whose calculation period is on or after September 1, 1999.

②The provisions then in force continue to govern redemption gains prescribed in Article 68, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a foreign corporation receives with respect to discount bonds prescribed in that paragraph that were issued before the Effective Date.

①The provisions of Article 69-3 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on small-scale residential land, etc. prescribed in paragraph (1) of that Article acquired through 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, 1999, and the provisions then in force continue to govern inheritance tax on small-scale residential land, etc. prescribed in Article 69-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation acquired through inheritance or bequest before that date.

②The provisions of Article 70-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to gift tax on property acquired through a 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, 1999, and the provisions then in force continue to govern gift tax on property acquired through a gift before that date.

①The provisions of Article 77 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer or creation of ownership of farmland, grassland for pasture or quasi-farmland prescribed in that Article, or of superficies rights, farming rights or rights of lease existing on that farmland or grassland for pasture, acquired through a gift prescribed in that Article made on or after January 1, 2000, and the provisions then in force continue to govern registration and license tax on the registration of transfer or creation of ownership of farmland, grassland for pasture or quasi-farmland prescribed in Article 77 of the Former Act on Special Measures Concerning Taxation, or of superficies rights, farming rights or rights of lease existing on that farmland or grassland for pasture, acquired through a gift prescribed in that Article made before that date.

②With regard to the registration of transfer of ownership of land in the case where a person engaged in agriculture prescribed in the left-hand column of item (iii) of the table in Article 77-3 of the Former Act on Special Measures Concerning Taxation has, by March 31, 2001, acquired land prescribed in that column through a project for promoting the transfer of ownership, etc. of agricultural and forest land prescribed in that column and has used that land for the agriculture of that person, the provisions of that Article remain in force. In this case, the phrase "March 31, 1999" in that Article is deemed to be replaced with "March 31, 2001", and the phrase "大蔵省令" (Order of the Ministry of Finance, under the Ministry's name before 2001) is deemed to be replaced with "財務省令" (Order of the Ministry of Finance, under its present name).

③The provisions then in force continue to govern registration and license tax on the registration of preservation of ownership prescribed in Article 79, paragraph (3) of the Former Act on Special Measures Concerning Taxation and the registration of creation of a mortgage prescribed in paragraph (4) of that Article concerning international ships prescribed in paragraph (3) of that Article that were newly built before the Effective Date.

④The provisions of Article 80, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of the matters listed in the items of that paragraph relating to an approval prescribed in that paragraph (limited to an approval under the provisions of the Business Innovation Act prescribed in that paragraph) given on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of the matters listed in the items of Article 80, paragraph (1) of the Former Act on Special Measures Concerning Taxation relating to an approval prescribed in that paragraph (limited to an approval under the provisions of the Act on Temporary Measures for Facilitating Business Innovation by Specified Business Operators (Act No. 61 of 1995)) given before the Effective Date.

⑤The provisions of Article 83-7 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of a pledge or mortgage in the case where a specific purpose company prescribed in that Article acquires a nominative monetary claim prescribed in that Article on or after the Effective Date.

⑥The provisions of Article 84-4 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of real property prescribed in that Article that is received on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of real property prescribed in Article 84-4 of the Former Act on Special Measures Concerning Taxation that was received before the Effective Date.

①The provisions then in force continue to govern tobacco tax that was imposed, or should have been imposed, before May 1, 1999.

②In the case where a specified seller prescribed in Article 11, paragraph (2) of the Tobacco Tax Act (Act No. 72 of 1984) or a wholesale seller prescribed in Article 27, paragraph (2) of that Act has, during the period from April 1, 1999 to April 30, 1999, brought manufactured tobacco that was taken out of a bonded area before May 1, 1999 into a place approved by the Commissioner of the National Tax Agency as specified by Cabinet Order, the provisions of that Act and of the Act on Special Measures for Securing Necessary Financial Resources Incidental to Transfer of Debts to General Account (Act No. 137 of 1998) apply to that manufactured tobacco by deeming that specified seller or wholesale seller to be the manufacturer of manufactured tobacco for that manufactured tobacco, deeming that approved place to be the manufacturing site of that manufactured tobacco, and deeming that bringing in to be a return of that manufactured tobacco to the manufacturing site.

③If an application for the approval referred to in the preceding paragraph has been filed, and there are circumstances in which the place relating to that application is found to be inappropriate for securing tobacco tax and special tobacco tax, the Commissioner of the National Tax Agency may decline to grant that approval.

④The provisions then in force continue to govern the application of penal provisions to acts committed before May 1, 1999, and to acts committed on or after that date concerning tobacco tax that continues to be governed by the provisions then in force pursuant to the provisions of paragraph (1).

①The provisions then in force continue to govern aviation fuel tax that was imposed, or should have been imposed, before July 1, 1999 (hereinafter referred to as the "designated day" in this Article).

②If, at the time when an aircraft that is an aircraft on an Okinawa route prescribed in Article 90-8, paragraph (1) of the New Act on Special Measures Concerning Taxation first navigates on or after the designated day, there is aviation fuel present in that aircraft on which aviation fuel tax was imposed, or should have been imposed, at the tax rate prescribed in Article 90-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation, that aviation fuel is deemed to have been unloaded from that aircraft at that time at the place where that aircraft is present, and aviation fuel on which aviation fuel tax should be imposed at the tax rate prescribed in Article 90-8, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to have been loaded onto that aircraft. In this case, necessary matters concerning the application of the provisions of the Aviation Fuel Tax Act (Act No. 7 of 1972) to that aviation fuel are specified by Cabinet Order.

③If, at the time when an aircraft that is a general domestic aircraft prescribed in Article 90-8, paragraph (2) of the New Act on Special Measures Concerning Taxation first navigates on or after the designated day, there is aviation fuel present in that aircraft on which aviation fuel tax was imposed, or should have been imposed, at the tax rate prescribed in Article 90-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation, that aviation fuel is deemed to have been unloaded from that aircraft at that time at the place where that aircraft is present, and aviation fuel on which aviation fuel tax should be imposed at the tax rate prescribed in Article 11 of the Aviation Fuel Tax Act is deemed to have been loaded onto that aircraft. In this case, necessary matters concerning the application of the provisions of that Act to that aviation fuel are specified by Cabinet Order.

④If, at the time when an aircraft that is an aircraft on a specified remote island route prescribed in Article 90-9, paragraph (1) of the New Act on Special Measures Concerning Taxation first navigates on or after the designated day, there is aviation fuel present in that aircraft on which aviation fuel tax was imposed, or should have been imposed, at the tax rate prescribed in Article 90-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation, that aviation fuel is deemed to have been unloaded from that aircraft at that time at the place where that aircraft is present, and aviation fuel on which aviation fuel tax should be imposed at the tax rate prescribed in Article 90-9, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to have been loaded onto that aircraft. In this case, necessary matters concerning the application of the provisions of the Aviation Fuel Tax Act to that aviation fuel are specified by Cabinet Order.

⑤The provisions then in force continue to govern the application of penal provisions to acts committed before the designated day, and to acts committed on or after the designated day concerning aviation fuel tax for which the provisions then in force continue to govern pursuant to the provisions of paragraph (1).

①The provisions then in force continue to govern aviation fuel tax that was imposed, or should have been imposed, before the Effective Date.

②If, at the time when an aircraft that is an aircraft on a specified remote island route prescribed in Article 90-9, paragraph (1) of the New Act on Special Measures Concerning Taxation first navigates on or after the Effective Date, there is aviation fuel present in that aircraft on which aviation fuel tax was imposed, or should have been imposed, at the tax rate prescribed in Article 11 of the Aviation Fuel Tax Act or the tax rate prescribed in Article 90-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation, that aviation fuel is deemed to have been unloaded from that aircraft at that time at the place where that aircraft is present, and aviation fuel on which aviation fuel tax should be imposed at the tax rate prescribed in Article 90-9, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to have been loaded onto that aircraft. In this case, necessary matters concerning the application of the provisions of the Aviation Fuel Tax Act to that aviation fuel are specified by Cabinet Order.

③The 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 concerning aviation fuel tax that continues to be governed by the provisions then in force pursuant to the provisions of paragraph (1).

①The provisions of Chapter VII of the New Act on Special Measures Concerning Taxation apply to the portion of interest tax, etc. prescribed in Article 96 of the New Act on Special Measures Concerning Taxation that corresponds to the period on or after January 1, 2000, and the provisions then in force continue to govern the portion of that interest tax, etc. that corresponds to the period before that date.

②With regard to the portion of interest tax corresponding to the period on or after January 1, 2000 that pertains to an amount of inheritance tax for which the district director granted permission for payment in installments pursuant to the provisions of Article 38, paragraph (1) or Article 43, paragraph (5) of the Inheritance Tax Act (Act No. 73 of 1950) before that date (limited to an amount to which the provisions of Article 18, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 10 of 1993; hereinafter referred to as the "1993 Amendment Act" in this paragraph), Article 19, paragraph (18) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991; hereinafter referred to as the "1991 Amendment Act" in this paragraph) or Article 76, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 109 of 1988; hereinafter referred to as the "1988 Amendment Act" in this paragraph) apply), the district director is to calculate it in accordance with the provisions of Article 93, paragraph (2) of the New Act on Special Measures Concerning Taxation, notwithstanding the provisions of Article 18, paragraph (2) of the Supplementary Provisions of the 1993 Amendment Act, Article 19, paragraph (18) of the Supplementary Provisions of the 1991 Amendment Act and Article 76, paragraph (3) of the Supplementary Provisions of the 1988 Amendment Act.