①With regard to depreciable assets listed in the third column of item (ii) of the table in Article 11-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) of before the Effective Date, the provisions then in force continue to govern.

②With regard to specified telecommunications equipment, etc. prescribed in Article 11-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.

③With regard to resource recycling equipment, etc. prescribed in Article 11-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.

④With regard to the calculation of the number of employees with disabilities prescribed in Article 13, paragraph (5), item (iii) of the Former Act on Special Measures Concerning Taxation in the case where an individual died, or transferred or discontinued the whole of the individual's business, before July 1, 2010, the provisions then in force continue to govern.

⑤With regard to good-quality rental housing in a central urban area 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, the provisions of that Article (limited to the part concerning that paragraph) remain in force.

⑥The provisions of Article 14, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to good-quality rental housing for the elderly 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 for the elderly prescribed in Article 14, paragraph (2) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly built before the Effective Date.

①With regard to the economic benefit prescribed in Article 29, paragraph (1) of the Former Act on Special Measures Concerning Taxation that pertains to the period before January 1, 2011, in the case where a salary income earner, etc. prescribed in that paragraph (referred to as a "salary income earner, etc." in this Article) received a loan of funds prescribed in that paragraph without interest or with interest at a low rate, the provisions then in force continue to govern.

②Income tax is not imposed on the economic benefit pertaining to the period on or after January 1, 2011 (where that economic benefit falls under a case specified by Cabinet Order as a case where it significantly exceeds the economic benefit ordinarily received on the basis of the status as an employee, excluding the part equivalent to the amount specified by Cabinet Order as the part of the economic benefit that significantly exceeds it) in the case where a salary income earner, etc., before that date, received from an employer (meaning a person who pays salary, etc. prescribed in Article 28, paragraph (1) of the Income Tax Act or severance pay or other such compensation prescribed in Article 30, paragraph (1) of that Act; the same applies hereinafter in this Article), on the basis of the status as an employee, a loan of funds to be appropriated for the funds required for the acquisition of housing, etc. (meaning land or rights on land, or a house, located in Japan; the same applies hereinafter in this Article) used as the salary income earner, etc.'s own residence, without interest or with interest at a low rate.

③With regard to the amount received prescribed in Article 29, paragraph (2) of the Former Act on Special Measures Concerning Taxation in the case where a salary income earner, etc. received from the employer, on the basis of the status as an employee, an amount equivalent to the whole or part of interest prescribed in paragraph (2) of that Article (referred to as "interest" in the following paragraph) payable before January 1, 2011, to be appropriated for that interest, the provisions then in force continue to govern.

④Where a salary income earner, etc. has, before January 1, 2011, borrowed funds required for the acquisition of housing, etc. used as the salary income earner, etc.'s own residence from a financial institution prescribed in Article 8, paragraph (1) of the New Act on Special Measures Concerning Taxation or any other person specified by Cabinet Order (including the case specified by Cabinet Order where those funds were borrowed from a welfare company prescribed in Article 9, paragraph (3) of the Workers' Property Accumulation Promotion Act (Act No. 92 of 1971)), and has received from the employer, on the basis of the status as an employee, an amount equivalent to the whole or part of interest payable on or after that date, to be appropriated for that interest, income tax is not imposed on the amount received (where that amount falls under a case specified by Cabinet Order as a case where it significantly exceeds the amount ordinarily received on the basis of the status as an employee to be appropriated for that interest, excluding the amount equivalent to the amount specified by Cabinet Order as the amount of the part that significantly exceeds it).

⑤With regard to the portion pertaining to the period before January 1, 2011 of the economic benefit prescribed in Article 29, paragraph (3) of the Former Act on Special Measures Concerning Taxation that a salary income earner, etc. receives through measures necessary to reduce the burden on workers prescribed in Article 9, paragraph (2), item (ii) of the Workers' Property Accumulation Promotion Act or measures equivalent to those measures prescribed in Article 10, paragraph (3) of that Act, or of the amounts received through these measures which are specified by Cabinet Order (referred to as "economic benefit, etc." in this Article), the provisions then in force continue to govern.

⑥Where a salary income earner, etc. has, before January 1, 2011, received a loan of housing funds prescribed in Article 9, paragraph (1) of the Workers' Property Accumulation Promotion Act for the acquisition of housing, etc. used as the salary income earner, etc.'s own residence, income tax is not imposed on the portion of the economic benefit, etc. received by that salary income earner, etc. that pertains to the period on or after that date (excluding the portion to which the provisions of paragraph (2) or (4) apply).

⑦The provisions of paragraphs (2) and (4) and the preceding paragraph do not apply if the economic benefit, the amount received or the economic benefit, etc. prescribed in those provisions is found to have been paid in lieu of salary, etc. prescribed in paragraph (2) or severance pay or other such compensation that is found to have been ordinarily payable to the salary income earner, etc.

①With regard to a transfer of land, etc. prescribed in Article 34-2, paragraph (2), item (vi) 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.

②The provisions of Article 34-2, paragraph (2), item (xxiv) of the New Act on Special Measures Concerning Taxation apply to a transfer, made by an individual on or after the date specified in Article 1, item (x) of the Supplementary Provisions, of land within an area prescribed in item (xxiv) of that paragraph for which the certification under that item was given on or after that date, and the provisions then in force continue to govern a transfer, made by an individual before that date, of land within an area prescribed in Article 34-2, paragraph (2), item (xxiv) of the Former Act on Special Measures Concerning Taxation for which the certification under that item was given before that date.

③The provisions of Article 36-2 of the New Act on Special Measures Concerning Taxation apply to a transfer of transferred assets prescribed in paragraph (1) of that Article made by an individual on or after January 1, 2010, and the provisions then in force continue to govern a transfer of transferred assets prescribed in Article 36-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation made by an individual before that date.

①The provisions of Article 37-10, paragraph (4) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i)) apply to the termination or partial cancellation, on or after the Effective Date, of a publicly offered securities investment trust for shares and similar interests, etc. prescribed in that item, and the provisions then in force continue to govern the termination or partial cancellation, before the Effective Date, of a publicly offered securities investment trust for shares and similar interests prescribed in Article 37-10, paragraph (4), item (i) of the Former Act on Special Measures Concerning Taxation.

②The provisions of Article 37-10, paragraph (4) of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (ii) and (iii)) apply to the termination or partial cancellation, on or after January 1, 2010, of a securities investment trust for shares and similar interests, etc. prescribed in item (ii) of that paragraph or a trust split pertaining to a specified trust that issues beneficiary certificates prescribed in item (iii) of that paragraph, and the provisions then in force continue to govern the termination or partial cancellation, before that date, of a securities investment trust for shares and similar interests, etc. prescribed in Article 37-10, paragraph (4), item (ii) of the Former Act on Special Measures Concerning Taxation or a trust split pertaining to a specified trust that issues beneficiary certificates prescribed in item (iii) of that paragraph.

The provisions of Article 37-10-2, paragraph (1) of the New Act on Special Measures Concerning Taxation (excluding the part concerning item (i)) apply to income tax for 2014 and subsequent years, and the provisions then in force continue to govern income tax for 2013 and prior years.

With regard to capital gains from the transfer of listed shares, etc. in the case where an individual made a transfer of listed shares, etc. prescribed in Article 37-11-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation before January 1, 2011, the provisions then in force continue to govern.

With regard to specified shares listed in Article 37-13, paragraph (1), item (iv) of the Former Act on Special Measures Concerning Taxation that an individual acquired by payment before the Effective Date, the provisions then in force continue to govern.

①The provisions of Article 37-14, paragraphs (1) through (5) and paragraphs (14) through (20) of the New Act on Special Measures Concerning Taxation apply to transfers, on or after January 1, 2014, of listed shares, etc. in a tax-exempt account prescribed in paragraph (1) of that Article, and withdrawals, on or after that date, of listed shares, etc. in a tax-exempt account referred to in paragraph (4) of that Article due to the events listed in the items of that paragraph, in relation to a tax-exempt account prescribed in paragraph (5), item (i) of that Article opened on or after January 1, 2014.

②The provisions of Article 37-14, paragraphs (6) through (13) of the New Act on Special Measures Concerning Taxation apply where, on or after January 1, 2014, a person makes a submission of a written notification of opening of a tax-exempt account prescribed in paragraph (5), item (i) of that Article (meaning the submission prescribed in that item; the same applies in the following paragraph) or a submission of the written application referred to in paragraph (6) of that Article (meaning the submission prescribed in that paragraph; the same applies in paragraph (4)).

③A resident or a nonresident who has a permanent establishment in Japan referred to in Article 37-14, paragraph (5), item (i) of the New Act on Special Measures Concerning Taxation who intends to open a tax-exempt account prescribed in that item, and the head of a business office of a financial instruments business operator, etc. prescribed in that item, may, even before January 1, 2014, in accordance with the provisions of that item and paragraphs (11) through (13) of that Article, submit a written notification of opening of a tax-exempt account prescribed in that item, give the notice and conduct the confirmation referred to in paragraph (7) of that Article as applied mutatis mutandis pursuant to paragraph (11) of that Article, provide the matters specified by Order of the Ministry of Finance prescribed in paragraph (13) of that Article (referred to as the "required particulars" in this paragraph), and perform any other necessary acts. In this case, the submission of that written notification of opening of a tax-exempt account, the notice and confirmation, and the provision of the required particulars made in accordance with those provisions are deemed to have been made pursuant to those provisions on that date.

④A resident or a nonresident who has a permanent establishment in Japan referred to in Article 37-14, paragraph (6) of the New Act on Special Measures Concerning Taxation who intends to receive delivery of a written confirmation of opening of a tax-exempt account prescribed in paragraph (5), item (iii) of that Article, the head of a business office of a financial instruments business operator, etc. referred to in paragraph (6) of that Article, and the competent district director prescribed in paragraph (9) of that Article may, even before January 1, 2014, in accordance with the provisions of paragraphs (6) through (10) of that Article, submit the written application referred to in paragraph (6) of that Article, give the notice and conduct the confirmation referred to in paragraph (7) of that Article, provide the application particulars prescribed in paragraph (9) of that Article and enter or record them in books, deliver the written confirmation of opening of a tax-exempt account referred to in paragraph (10), item (i) of that Article or the document referred to in item (ii) of that paragraph, and perform any other necessary acts. In this case, the submission of that written application, the notice and confirmation, the provision of the application particulars and the entry or recording in books, and the delivery of the written confirmation of opening of a tax-exempt account or the document made in accordance with those provisions are deemed to have been made pursuant to those provisions on that date.