①The provisions of Article 80-2 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on a registration of the matters listed in the items of that Article in the case where the management strengthening plan or the modified management strengthening plan prescribed in that Article is submitted on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on a registration of the matters listed in the items of Article 80-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to paragraph (2) of that Article) in the case where an approved business foundation strengthening plan prescribed in paragraph (1) of that Article, a management strengthening plan prescribed in paragraph (2), item (i) of that Article or a modified management strengthening plan prescribed in item (ii) of that paragraph was submitted before the Effective Date.

②The provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of land in the case where New Kansai International Airport Company, Ltd. made a purchase of that land prescribed in Article 82 of the Former Act on Special Measures Concerning Taxation before the Effective Date.