①The provisions of Article 76, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of ownership of agricultural land prescribed in that paragraph that a corporation conducting a farmland holding rationalization project prescribed in that paragraph purchases on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of agricultural land prescribed in that paragraph that a corporation conducting a farmland holding rationalization project prescribed in Article 76, paragraph (1) of the Former Act on Special Measures Concerning Taxation purchased before the Effective Date.

②The provisions of Article 78-2 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of rights to real property or vessels pertaining to a succession to rights and obligations prescribed in paragraph (1) of that Article, in the case where a fishery cooperative carries out that succession on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of rights to real property or vessels pertaining to a succession to rights and obligations prescribed in Article 78-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation, in the case where a fishery cooperative carried out that succession before the Effective Date.

③The provisions then in force continue to govern registration and license tax on the registration of transfer of rights to real property or vessels that a fishery cooperative acquired through a merger prescribed in Article 78-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation, in the case where it carried out that merger 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 registration of the matters listed in the items of that paragraph in the case where the certification prescribed in that paragraph is 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 (1) of the Former Act on Special Measures Concerning Taxation in the case where the certification prescribed in that paragraph was given before the Effective Date.

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 paragraph (1), item (i) of that Article in the case where the decision prescribed in paragraph (2) of that Article is made 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 Article 80, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation in the case where the decision prescribed in paragraph (2) of that Article was made before the Effective Date.

⑥The provisions then in force continue to govern registration and license tax on registration of the matters listed in the items of Article 80-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation in the case where a certified business foundation strengthening plan prescribed in paragraph (1) of that Article, or a management strengthening plan prescribed in paragraph (3), item (i) of that Article or a modified management strengthening plan prescribed in item (ii) of that paragraph, was submitted before the Effective Date.

⑦The provisions of Article 80-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of mortgages on real property in the case where the Norinchukin Bank acquires rights concerning that real property through a business transfer prescribed in that paragraph on or after the Effective Date (excluding the case where the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph), and the provisions then in force continue to govern registration and license tax on the registration of transfer of mortgages on real property that the Norinchukin Bank acquired through a business transfer prescribed in Article 80-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date.

⑧The provisions then in force continue to govern registration and license tax on the registration of transfer of mortgages on real property that a federation of credit agricultural cooperatives prescribed in Article 80-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation acquired before the Effective Date by taking over all or part of the credit business prescribed in that paragraph.

⑨The provisions then in force continue to govern registration and license tax on the registration of transfer of mortgages on real property that a specified agricultural cooperative prescribed in Article 80-3, paragraph (3) of the Former Act on Special Measures Concerning Taxation acquired before the Effective Date by taking over all or part of the credit business prescribed in that paragraph.

⑩The provisions of Article 80-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of rights concerning real property that a specified agricultural cooperative prescribed in that paragraph acquires through a merger prescribed in that paragraph on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of rights concerning real property that a specified agricultural cooperative prescribed in Article 80-3, paragraph (4) of the Former Act on Special Measures Concerning Taxation acquired through a merger prescribed in that paragraph before the Effective Date.

⑪The provisions then in force continue to govern registration and license tax on the registration of transfer of mortgages on real property that an individual or a corporation acquired through a transfer of guarantee business prescribed in Article 80-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation, in the case where an agricultural credit guarantee fund association carried out that transfer before the Effective Date.

⑫In the case where a stock company carried out an incorporation-type company split or absorption-type company split during the period from April 1, 2006 to March 31, 2007, the provisions then in force continue to govern registration and license tax on registration of the matters listed in Article 79, paragraph (1) of the Former Act on Special Measures Concerning Taxation (excluding items (i) through (iv)), Article 80, paragraph (1) of the Former Act on Special Measures Concerning Taxation (excluding items (i) through (iv)) or Article 80-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation (excluding items (i) through (iii) and item (v), and including as applied mutatis mutandis pursuant to paragraph (3) of that Article) pertaining to a recommendation, instruction or certification prescribed in Article 79, paragraph (1) of the Former Act on Special Measures Concerning Taxation as applied following the deemed replacement of terms pursuant to the provisions of Article 81, paragraph (9) of the Former Act on Special Measures Concerning Taxation, a certification prescribed in Article 80, paragraph (1) of the Former Act on Special Measures Concerning Taxation or a certification prescribed in Article 80-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation, which was given during that period.

⑬In the case where a stock company carried out an incorporation-type company split or absorption-type company split during the period from April 1, 2007 to March 31, 2008, the provisions then in force continue to govern registration and license tax on registration of the matters listed in Article 79, paragraph (1) of the Former Act on Special Measures Concerning Taxation (excluding items (i) through (iv)), Article 80, paragraph (1) of the Former Act on Special Measures Concerning Taxation (excluding items (i) through (iv)) or Article 80-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation (excluding items (i) through (iii) and item (v), and including as applied mutatis mutandis pursuant to paragraph (3) of that Article) pertaining to a recommendation, instruction or certification prescribed in Article 79, paragraph (1) of the Former Act on Special Measures Concerning Taxation as applied following the deemed replacement of terms pursuant to the provisions of Article 81, paragraph (10) of the Former Act on Special Measures Concerning Taxation, a certification prescribed in Article 80, paragraph (1) of the Former Act on Special Measures Concerning Taxation or a certification prescribed in Article 80-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation, which was given during that period.

⑭The provisions of Article 83-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of rights to real property prescribed in that paragraph pertaining to specified real property prescribed in that paragraph that satisfies the requirement of item (ii) of that paragraph, or to nominative monetary claims, that a special purpose company prescribed in that paragraph acquires on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of rights to real property prescribed in that paragraph pertaining to specified real property prescribed in that paragraph that satisfies the requirement of item (ii) of that paragraph, or to nominative monetary claims, that a special purpose company prescribed in Article 83-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation acquired before the Effective Date.

⑮The provisions of Article 83-3, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of ownership of real property in the case where a trust company, etc. prescribed in that paragraph acquires ownership of the real property prescribed in that paragraph on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of real property in the case where a trust company, etc. prescribed in Article 83-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation acquired ownership of the real property prescribed in that paragraph before the Effective Date.

⑯The provisions of Article 83-3, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of ownership of real property in the case where an investment corporation prescribed in that paragraph acquires ownership of the real property prescribed in that paragraph on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of real property in the case where an investment corporation prescribed in Article 83-3, paragraph (3) of the Former Act on Special Measures Concerning Taxation acquired ownership of the real property prescribed in that paragraph before the Effective Date.

①Except as otherwise provided in these Supplementary Provisions, the provisions then in force continue to govern liquor tax that was imposed, or should have been imposed, before the Effective Date.

②With regard to the application of penal provisions to acts committed before the Effective Date and to acts committed on or after the Effective Date in relation to liquor tax that the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph, the provisions then in force continue to govern.

When the provisions of Article 8 (limited to the amending provisions adding one Article after Article 88-6 of the Act on Special Measures Concerning Taxation) come into effect, with regard to gasoline existing at the gasoline manufacturing site of a specified gasoline processor prescribed in Article 12-5, paragraph (1), item (iii) of the Act on the Quality Control of Gasoline and Other Fuels (Act No. 88 of 1976) or of a gasoline producer prescribed in Article 17-3, paragraph (1) of that Act (limited to gasoline manufactured at that manufacturing site), which is gasoline manufactured by blending any of the articles listed in the items of Article 88-7, paragraph (1) of the New Act on Special Measures Concerning Taxation with gasoline (excluding gasoline manufactured by blending in alcohol-containing substances other than the articles listed in the items of that paragraph or ethyl tertiary-butyl ether) and which conforms to the gasoline standards prescribed in Article 13 of the Act on the Quality Control of Gasoline and Other Fuels (limited to gasoline for which the Minister of Economy, Trade and Industry has certified, pursuant to the provisions of Cabinet Order, that it was manufactured by blending any of the articles listed in the items of that paragraph), the provisions of that Article (excluding paragraphs (3) through (6) and paragraph (9)) apply by deeming that gasoline to be gasoline blended with bioethanol, etc. prescribed in that paragraph, and the manufacturer of that gasoline to be a person who has given the notification referred to in the first sentence of Article 88-7, paragraph (3) of the New Act on Special Measures Concerning Taxation, respectively.

A corporation established under the provisions of Article 34 of the Civil Code as prescribed in Article 91-2 of the Former Act on Special Measures Concerning Taxation which continues to exist as a general incorporated association or general incorporated foundation pursuant to the provisions of Article 40, paragraph (1) of the Act on the Arrangement of Related Acts upon the Enforcement of the Act on General Incorporated Associations and General Incorporated Foundations and the Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations and which has not completed the registration referred to in Article 106, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to Article 121, paragraph (1) of that Act following the deemed replacement of terms) is deemed to be an incorporated public interest association or incorporated public interest foundation prescribed in Article 91-2 of the New Act on Special Measures Concerning Taxation, and the provisions of that Article apply.

With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.

Necessary particulars concerning the application of the provisions of each Act as amended by this Act in the case where the date of promulgation of this Act falls after April 1, 2008 (including the deemed replacement of terms in the provisions of these Supplementary Provisions), and other transitional measures necessary for the smooth enforcement of this Act, are specified by Cabinet Order.

Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.