This Act comes into effect as of April 1, 2000; provided, however, that the provisions of Article 1 amending Article 90-11, paragraph (1), item (ii), (b) of the Act on Special Measures Concerning Taxation come into effect as of May 1, 2000.

Unless otherwise provided for, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 1 (hereinafter referred to as the "New Act on Special Measures Concerning Taxation") apply to income tax for 2000 and subsequent years, and the provisions then in force continue to govern income tax for 1999 and prior years.

The provisions of Article 10-2 of the New Act on Special Measures Concerning Taxation apply to energy supply and demand structure reform promotion equipment prescribed in paragraph (1) of that Article that an individual acquires, manufactures or constructs on or after the date on which this Act comes into effect (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern energy supply and demand structure reform promotion equipment prescribed in Article 10-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation") that an individual acquired, manufactured or constructed before the Effective Date.

With regard to business base strengthening equipment prescribed in Article 10-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual listed in item (v) of that paragraph acquired, manufactured or leased before the Effective Date, the provisions then in force continue to govern.

The provisions of Article 10-6 of the New Act on Special Measures Concerning Taxation apply to income tax for 2001 and subsequent years, and the provisions then in force continue to govern income tax for 2000 and prior years.

①The provisions of Article 11-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to earthquake disaster prevention assets prescribed in that paragraph that an individual makes an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) of on or after the Effective Date, and the provisions then in force continue to govern earthquake disaster prevention assets prescribed in Article 11-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date.

②The provisions of Article 11-3, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to technological innovation equipment prescribed in that paragraph that an individual acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern technological innovation equipment prescribed in Article 11-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date.

③The provisions of Article 11-5, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified telecommunications equipment, etc. prescribed in that paragraph that an individual makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern specified telecommunications equipment, etc. prescribed in Article 11-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date.

④The provisions of Article 11-7, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to recycling equipment, etc. prescribed in that paragraph that an individual makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern recycling equipment, etc. prescribed in Article 11-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date.

⑤The provisions of Article 11-8, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to import-related business assets prescribed in that paragraph that an individual makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern import-related business assets prescribed in Article 11-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date.

⑥The provisions of Article 12, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial machinery, etc. prescribed in that paragraph that an individual makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date.

⑦The provisions of Article 13, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to equipment for persons with disabilities, etc. prescribed in that paragraph that an individual acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern equipment for persons with disabilities, etc. prescribed in Article 13, paragraph (3) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date.

⑧The provisions of Article 13-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to depreciable assets specified in item (iii) or (iv) of that paragraph held by an individual referred to in item (iii) or (iv) of that paragraph who, on or after the Effective Date, receives the certification prescribed in item (iii) or (iv) of that paragraph for a forestry management improvement plan prescribed in item (iii) of that paragraph or a joint improvement plan prescribed in item (iv) of that paragraph, and the provisions then in force continue to govern depreciable assets specified in item (iii) or (iv) of that paragraph held by an individual referred to in item (iii) or (iv) of that paragraph who, before the Effective Date, received the certification prescribed in item (iii) or (iv) of that paragraph for a forestry management improvement plan prescribed in Article 13-3, paragraph (1), item (iii) of the Former Act on Special Measures Concerning Taxation or a joint improvement plan prescribed in item (iv) of that paragraph.

⑨The provisions of Article 14, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to good-quality rental housing prescribed in that paragraph that an individual acquires or newly builds on or after the Effective Date, and the provisions then in force continue to govern good-quality rental housing prescribed in Article 14, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly built before the Effective Date.

⑩The provisions of Article 15, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to warehouse buildings, etc. prescribed in that paragraph that an individual acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern warehouse buildings, etc. prescribed in Article 15, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or constructed before the Effective Date.

⑪With regard to contributions specified in Article 18, paragraph (1), item (iii) or (vi) of the Former Act on Special Measures Concerning Taxation that an individual paid before the Effective Date, the provisions then in force continue to govern.

The provisions of Articles 20-2 and 21 of the New Act on Special Measures Concerning Taxation apply to income tax for 2001 and subsequent years, and the provisions then in force continue to govern income tax for 2000 and prior years.

①The provisions of Article 31-2 of the New Act on Special Measures Concerning Taxation apply to transfers that an individual makes on or after January 1, 2000 and that fall under a transfer for a superior residential area, etc. prescribed in paragraph (1) of that Article or a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (3) of that Article, and the provisions then in force continue to govern transfers that an individual made before that date and that fall under a transfer for a superior residential area, etc. prescribed in Article 31-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation or a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (3) of that Article.

②The provisions of Article 33, paragraph (1), Article 33-2, paragraph (1), Article 33-3, paragraph (1) or Article 34-3, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to transfers of land, etc. prescribed in those provisions 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 those provisions that fall under the provisions of Article 33, paragraph (1), Article 33-2, paragraph (1), Article 33-3, paragraph (1) or Article 34-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation and that an individual made before the Effective Date.

③With regard to transfers of assets listed in the left-hand column of item (x) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date, the provisions then in force continue to govern.

With regard to the application of the provisions of Article 6 of the Act on Measures to Reduce the Burden of Income Tax and Corporation Tax to Be Taken Promptly in Response to Changes in the Economy and Society, etc. in the case where the provisions of Articles 3 through 5 of the Supplementary Provisions or the preceding Article apply, the phrase "provisions, and" in Article 2, item (iii) of that Act is deemed to be replaced with "provisions, the provisions of Articles 3 through 5 and Article 8 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 13 of 2000), and".

Unless otherwise provided for, the provisions of Chapter III of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of corporations (including associations or foundations without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter) beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of corporations that began before the Effective Date.

The provisions of Article 42-5 of the New Act on Special Measures Concerning Taxation apply to energy supply and demand structure reform promotion equipment, etc. prescribed in paragraph (1) of that Article that a corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern energy supply and demand structure reform promotion equipment, etc. prescribed in Article 42-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed before the Effective Date.

With regard to business base strengthening equipment prescribed in Article 42-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation listed in item (v) of that paragraph acquired, manufactured or leased before the Effective Date, the provisions then in force continue to govern.

①The provisions of Article 44, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to earthquake disaster prevention assets prescribed in that paragraph that a corporation makes an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) of on or after the Effective Date, and the provisions then in force continue to govern earthquake disaster prevention assets prescribed in Article 44, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date.

②The provisions of Article 44-4, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to technological innovation equipment prescribed in that paragraph that a corporation acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern technological innovation equipment prescribed in Article 44-4, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date.

③The provisions of Article 44-6, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified telecommunications equipment, etc. prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern specified telecommunications equipment, etc. prescribed in Article 44-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date.

④The provisions of Article 44-9, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to recycling equipment, etc. prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern recycling equipment, etc. prescribed in Article 44-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date.

⑤The provisions of Article 44-10, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to import-related business assets prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern import-related business assets prescribed in Article 44-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date.

⑥The provisions of Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial machinery, etc. prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date.

⑦The provisions of Article 45-2, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to specified medical buildings prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern specified medical buildings prescribed in Article 45-2, paragraph (3) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or constructed before the Effective Date.

⑧The provisions of Article 46-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to equipment for persons with disabilities, etc. prescribed in that paragraph that a corporation acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern equipment for persons with disabilities, etc. prescribed in Article 46-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date.

⑨The provisions of Article 46-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to depreciable assets specified in item (ii) or (iii) of that paragraph held by a corporation referred to in item (ii) or (iii) of that paragraph that, on or after the Effective Date, receives the certification prescribed in item (ii) or (iii) of that paragraph for a forestry management improvement plan prescribed in item (ii) of that paragraph or a joint improvement plan prescribed in item (iii) of that paragraph, and the provisions then in force continue to govern depreciable assets specified in item (ii) or (iii) of that paragraph held by a corporation referred to in item (ii) or (iii) of that paragraph that, before the Effective Date, received the certification prescribed in item (ii) or (iii) of that paragraph for a forestry management improvement plan prescribed in Article 46-3, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation or a joint improvement plan prescribed in item (iii) of that paragraph.

⑩The provisions of Article 47, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to good-quality rental housing prescribed in that paragraph that a corporation acquires or newly builds on or after the Effective Date, and the provisions then in force continue to govern good-quality rental housing prescribed in Article 47, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly built before the Effective Date.

⑪The provisions of Article 48, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to warehouse buildings, etc. prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern warehouse buildings, etc. prescribed in Article 48, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or constructed before the Effective Date.

⑫With regard to contributions specified in Article 52, paragraph (1), item (iii) or (vi) of the Former Act on Special Measures Concerning Taxation that a corporation paid before the Effective Date, the provisions then in force continue to govern.

The provisions of Article 55-4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified shares prescribed in that paragraph that a corporation acquires on or after the Effective Date, and the provisions then in force continue to govern specified shares prescribed in Article 55-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired before the Effective Date.

①The provisions of Article 64, paragraph (1) or Article 65, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to transfers of land, etc. prescribed in those provisions that a corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to transfers of land, etc. prescribed in Article 64, paragraph (1) or Article 65, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date.

②With regard to corporation tax pertaining to transfers of assets listed in the left-hand column of item (x) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date, the provisions then in force continue to govern.

With regard to fixed assets specified in item (iii) or (vi) of Article 66-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a specified business cooperative, etc. listed in item (iii) of that paragraph or an association, etc. listed in item (vi) of that paragraph acquired or manufactured before the Effective Date, the provisions then in force continue to govern.

①The provisions of Article 66-13, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the special amount of loss prescribed in that paragraph for business years of corporations beginning on or after the Effective Date, and the provisions then in force continue to govern the special amount of loss prescribed in Article 66-13, paragraph (1) of the Former Act on Special Measures Concerning Taxation for business years of corporations that began before the Effective Date.

②With regard to the special amount of loss prescribed in paragraph (2) of Article 66-13 of the Former Act on Special Measures Concerning Taxation of a corporation listed in item (iii) of that paragraph that received the certification prescribed in that item within the period specified in paragraph (3), item (iii) of that Article, the provisions then in force continue to govern.

The provisions of Article 68-3-2, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (ii) of that paragraph) apply to corporation tax for business years of family companies listed in that item ending on or after the Effective Date.

①The provisions of Article 69 of the New Act on Special Measures Concerning Taxation apply to inheritance tax or gift tax on property acquired by inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter in this paragraph) or by gift (excluding a gift that takes effect upon the death of the donor; the same applies hereinafter in this paragraph) on or after the Effective Date, and the provisions then in force continue to govern inheritance tax or gift tax on property acquired by inheritance or bequest or by gift before the Effective Date.

②The provisions of Article 70-4 of the New Act on Special Measures Concerning Taxation apply to gift tax pertaining to farmland, etc. subject to the special lease provision prescribed in paragraph (7) of that Article in the case where, on or after the Effective Date, a right of lease, etc. prescribed in that paragraph is created with respect to farmland or pasture land to which the provisions of paragraph (1) of that Article apply.

③The following persons are deemed to be donees prescribed in Article 70-4, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of paragraphs (7) through (12) of that Article and Article 70-6, paragraph (18) of the New Act on Special Measures Concerning Taxation apply to them. In this case, necessary matters concerning the application of those provisions with respect to those donees are specified by Cabinet Order.

④The provisions of Article 70-6 of the New Act on Special Measures Concerning Taxation apply to inheritance tax pertaining to farmland, etc. subject to the special lease provision prescribed in paragraph (10) of that Article in the case where, on or after the Effective Date, a right of lease, etc. prescribed in that paragraph is created with respect to farmland or pasture land to which the provisions of paragraph (1) of that Article apply.

⑤The following persons are deemed to be farming heirs prescribed in Article 70-6, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of paragraphs (10) through (16) of that Article apply to them. In this case, necessary matters concerning the application of those provisions with respect to those farming heirs are specified by Cabinet Order.

⑥The provisions of Article 70-8, paragraph (3), Article 70-9, paragraph (1), Article 70-10, paragraph (2), Article 70-11 and Article 93, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to the portion of interest tax prescribed in those provisions corresponding to the period on or after the Effective Date, and the provisions then in force continue to govern the portion of that interest tax corresponding to the period before the Effective Date. In this case, with regard to the application of the provisions of Article 70-11 of the New Act on Special Measures Concerning Taxation where, for a person who was receiving the application of the provisions of Article 70-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date, the proportion of the value of real property, etc. prescribed in Article 70-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation in the value of taxable inherited property prescribed in Article 70-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation is five-tenths or more, the phrase ", Article 70-9, paragraph (1) or" in that Article is deemed to be replaced with "or".

⑦With regard to the portion of interest tax corresponding to the period on or after the Effective Date 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 the Effective 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 70-8, paragraph (3), Article 70-9, paragraph (1), Article 70-10, paragraph (2) and 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.

①With regard to registration and license tax on registration of preservation of ownership of land for which a transfer without compensation prescribed in Article 76, paragraph (1) of the Former Act on Special Measures Concerning Taxation was received from the State before the Effective Date, the provisions then in force continue to govern.

②With regard to registration and license tax on registration of transfer of ownership of land specified in item (ii) of Article 77-4 of the Former Act on Special Measures Concerning Taxation that a person engaged in agriculture prescribed in that Article acquired before the Effective Date through an exchange and consolidation listed in that item, the provisions then in force continue to govern.

③The provisions of Article 78-3, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on registration of transfer of ownership of land or buildings prescribed in that paragraph that a small and medium sized enterprise prescribed in that paragraph acquires from a business cooperative, etc. prescribed in that paragraph on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on registration of transfer of ownership of land or buildings prescribed in Article 78-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a small and medium sized enterprise prescribed in that paragraph acquired from a business cooperative, etc. prescribed in that paragraph before the Effective Date.

④With regard to the matters listed in the items of Article 80, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to a certification prescribed in that paragraph (limited to a certification under the provisions of Article 10, paragraph (1) of the Act on Special Measures for the Reconstruction and Improvement of Fisheries (Act No. 43 of 1976)) given during the period from the Effective Date to March 31, 2002, the provisions of that paragraph remain in force. In this case, the phrase "March 31, 2000" in that paragraph is deemed to be replaced with "March 31, 2002", the phrase "through a merger" in item (ii) of that paragraph with "through a merger or a company split", the phrase "or a merger" with "or a merger or a company split", the phrase "amount of capital in excess" with "amount of capital in excess, or the amount of capital in excess of the amount obtained by deducting the amount of capital of the company that carried out a company split immediately after that company split from its amount of capital immediately before that company split", and the phrase "merger" in item (iv) of that paragraph with "merger or company split".

⑤The provisions of Article 80, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on registration of the matters listed in the items of that paragraph pertaining to a certification 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 registration of the matters listed in the items of Article 80, paragraph (2) of the Former Act on Special Measures Concerning Taxation pertaining to a certification prescribed in that paragraph given before the Effective Date.

⑥The provisions of Article 83, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on registration of transfer of ownership of land to be used for specified private urban development projects, etc. prescribed in that paragraph that are carried out with a loan of funds prescribed in that paragraph received on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on registration of transfer of ownership of land to be used for specified private urban development projects, etc. prescribed in Article 83, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are carried out with a loan of funds prescribed in that paragraph received before the Effective Date.

⑦With regard to registration and license tax on registration of transfer of ownership prescribed in Article 84-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation of land or buildings pertaining to railway facilities prescribed in that paragraph that were acquired before the Effective Date, the provisions then in force continue to govern.

①With regard to the liquor tax on mirin prescribed in Article 3, item (vi) of the Liquor Tax Act (Act No. 6 of 1953) and other miscellaneous alcoholic beverages prescribed in Article 4, paragraph (1) of that Act (limited to those listed in Article 22, paragraph (1), item (x), (c), 1. of that Act) whose extract content (meaning the extract content prescribed in Article 3, item (ii) of that Act) is less than 16 degrees (referred to as "mirin, etc." in the following paragraph), which was imposed or should have been imposed before the Effective Date, the provisions then in force continue to govern, except for what is provided for in the following paragraph and paragraph (3).

②In the case where, with regard to mirin, etc. shipped out of a liquor manufacturing site before the Effective Date (limited to those for which the amount of liquor tax calculated at the tax rate prescribed in Article 87-3 of the New Act on Special Measures Concerning Taxation (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; hereinafter referred to as "specified mirin, etc." in this Article) that pertain 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 those 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 Effective Date), the documents prescribed in that paragraph have not been submitted by the day listed in the relevant item of Article 28, paragraph (3) of that Act, the tax rate of liquor tax on those specified mirin, etc. is the tax rate under the new Act.

④With regard to the application of penal provisions to acts committed before the Effective Date and to acts committed on or after the Effective Date with regard 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 7, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article apply to income tax for 2000 and subsequent years, and with regard to income tax for 1999 and earlier years, the provisions then in force continue to govern.

The provisions of Article 22, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article apply to registration and license tax on the registration of transfer of ownership of land or buildings prescribed in Article 78-3, paragraph (1) of the New Act on Special Measures Concerning Taxation that a small and medium sized enterprise 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, carried out before the Effective Date, of ownership of land or buildings prescribed in Article 78-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a small and medium sized enterprise prescribed in that paragraph acquired from a business cooperative, etc. prescribed in that paragraph, the provisions then in force continue to govern.