①With regard to industrial cluster assets prescribed in Article 11-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies in the following paragraph) before the Effective Date, the provisions then in force continue to govern.

②The provisions of Article 12, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (ii) through (iv) of the table in that paragraph) apply to industrial machinery, etc. prescribed in that paragraph for which an individual makes an acquisition, etc. on or after the Effective Date, and with regard to industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.

③During the period from the Effective Date until the day on which six months have elapsed from the Effective Date (or, if, by that day, an international logistics hub industrial cluster plan prescribed in Article 41, paragraph (1) of the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 14 of 2002) as amended by the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 7 of 2014; hereinafter referred to as the "Okinawa Promotion Act Partial Amendment Act") (hereinafter referred to as the "New Act on Special Measures for the Promotion and Development of Okinawa") has been submitted pursuant to the provisions of paragraph (5) of that Article, the day preceding the day on which it was submitted), the districts listed in the first column of item (iii) of the table in Article 12, paragraph (1) of the Former Act on Special Measures Concerning Taxation are deemed to be districts listed in the first column of item (iii) of the table in Article 12, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of that paragraph (limited to the part concerning that item) apply.

④The provisions of Article 12 of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (iii) of the table in paragraph (3) of that Article) apply to industrial promotion machinery, etc. prescribed in that paragraph for which an individual makes an acquisition, etc. prescribed in that paragraph on or after the Effective Date.

⑤With regard to industrial promotion machinery, etc. prescribed in Article 12, paragraph (3) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. prescribed in that paragraph before the Effective Date, the provisions of that Article (limited to the part concerning item (ii) of the table in that paragraph (limited to the part concerning the area specified by Cabinet Order prescribed in the left-hand column of that item)) remain in force.

⑥The provisions of Article 13 of the New Act on Special Measures Concerning Taxation apply to income tax for 2015 and subsequent years, and with regard to income tax for 2014 and prior years, the provisions then in force continue to govern.

⑦The provisions of Article 14-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), item (ii) of that Article (limited to the part concerning the area plan prescribed in that item)) apply to specified redevelopment buildings, etc. prescribed in Article 14-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual acquires or newly builds on or after the date specified in Article 1, item (xvii) of the Supplementary Provisions.

⑧The provisions of Article 14-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), item (iii) of that Article) apply to specified redevelopment buildings, etc. prescribed in Article 14-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual acquires or newly builds on or after the date specified in Article 1, item (xvi) of the Supplementary Provisions.

The provisions of Article 20, paragraph (4), Article 20-2, paragraph (4), Article 20-3, paragraph (6), Article 22, paragraph (5) and Article 24-2, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to income tax for the year (limited to 2015 or a subsequent year) that includes the day on which the fact that gave rise to the revocation of the approval occurred or the day on which the written notification was submitted (or, if the day on which that written notification was submitted falls in the year following the year in which the individual discontinued filing returns by blue return, December 31 of the year in which the individual discontinued it; referred to as the "date of the event leading to cancellation on or after the effective date" in this Article) in the case where an individual has had the approval for filing blue returns revoked, or has submitted a written notification to the effect that the individual will discontinue filing returns by blue return, on or after the Effective Date, and with regard to income tax for the year that includes the day on which the fact that gave rise to the revocation of the approval occurred or the day on which the written notification was submitted (or, if the day on which that written notification was submitted falls in the year following the year in which the individual discontinued filing returns by blue return, December 31 of the year in which the individual discontinued it) in the case where an individual has had the approval for filing blue returns revoked, or has submitted a written notification to the effect that the individual will discontinue filing returns by blue return, before the Effective Date (including the year that includes the date of the event leading to cancellation on or after the effective date, if that year is 2014 or a prior year) and for the following year, the provisions then in force continue to govern.

The provisions of Article 24-3 of the New Act on Special Measures Concerning Taxation apply to agricultural land, etc. prescribed in Article 24-3, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual receives by transfer through a distribution in kind (meaning a distribution in kind prescribed in Article 2, item (xii)-6 of the Corporation Tax Act; the same applies hereinafter) made on or after the Effective Date, and with regard to agricultural land, etc. prescribed in Article 24-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual received by transfer through a distribution in kind made before the Effective Date, the provisions then in force continue to govern.

The provisions of Article 26 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), item (vi) of that Article) apply to social insurance medical care prescribed in that paragraph that is provided on or after January 1, 2015.

With regard to premiums listed in Article 28, paragraph (1), item (iii) 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 Article 28-2-2 of the New Act on Special Measures Concerning Taxation apply in the case where an individual referred to in paragraph (1) of that Article receives a release from debts based on a debt workout plan prescribed in that paragraph on or after the Effective Date.