①The provisions of Article 31-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), item (ix)-2 of that Article) apply to a transfer that falls under the category of a transfer for a superior residential area, etc. prescribed in Article 31-2, paragraph (1) of the New Act on Special Measures Concerning Taxation made by an individual on or after the date specified in Article 1, item (xix) of the Supplementary Provisions.

②The provisions of Article 34 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), item (iv) of that Article) apply to a transfer of land, etc. prescribed in paragraph (1) of that Article made by an individual on or after the Effective Date, and with regard to a transfer of land, etc. prescribed in Article 34, paragraph (1) of the Former Act on Special Measures Concerning Taxation made by an individual before the Effective Date, the provisions then in force continue to govern.

③The provisions of Article 34-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), item (x) of that Article) apply to a transfer of land, etc. prescribed in Article 34-2, paragraph (1) of the New Act on Special Measures Concerning Taxation made by an individual on or after the date specified in Article 1, item (xx) of the Supplementary Provisions, and with regard to a transfer of land, etc. prescribed in Article 34-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation made by an individual before that date, the provisions then in force continue to govern.

④The provisions of Article 34-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), item (xxii)-2 of that Article) apply to a transfer of land, etc. prescribed in Article 34-2, paragraph (1) of the New Act on Special Measures Concerning Taxation made by an individual on or after the date specified in Article 1, item (xix) of the Supplementary Provisions.

⑤The provisions of Article 34-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), item (xxv) of that Article) apply to a transfer of land, etc. prescribed in Article 34-2, paragraph (1) of the New Act on Special Measures Concerning Taxation made by an individual on or after the date specified in Article 1, item (xviii) of the Supplementary Provisions, and with regard to a transfer of land, etc. prescribed in Article 34-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation made by an individual before that date, the provisions then in force continue to govern.

⑥The 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, 2014, and with regard to 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, the provisions then in force continue to govern.

⑦The provisions of Articles 37 through 37-3 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 37, paragraph (1) of the New Act on Special Measures Concerning Taxation (excluding the part concerning the table in that paragraph)) apply to a transfer of assets listed in the left-hand column of each item of that table in the case where an individual receives by transfer the assets listed in the right-hand column of that item through a distribution in kind made on or after the Effective Date, and with regard to a transfer of assets listed in the left-hand column of each item of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation in the case where an individual received by transfer the assets listed in the right-hand column of that item through a distribution in kind made before the Effective Date, the provisions then in force continue to govern.

⑧The provisions of Articles 37 through 37-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (i) through (iv), (vii), (viii) or (x) of the table in Article 37, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to a transfer of assets listed in the left-hand column of items (i) through (iv), (vii), (viii) or (x) of that table that an individual makes on or after the Effective Date, in the case where that individual acquires assets listed in the right-hand column of those items on or after the Effective Date, and with regard to transfers in the case where an individual transferred assets listed in the left-hand column of items (i) through (iii), (v), (vii), (viii) or (x) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date and in the case where an individual transfers assets listed in the left-hand column of those items on or after the Effective Date and that individual acquired assets listed in the right-hand column of those items before the Effective Date, the provisions then in force continue to govern, except in the case prescribed in paragraph (12).

⑨If the Effective Date is before the date specified in Article 1, item (xviii) of the Supplementary Provisions, with regard to the application of the provisions of Articles 37 through 37-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (ii) and (vii) of the table in Article 37, paragraph (1) of the New Act on Special Measures Concerning Taxation) during the period from the Effective Date to the day preceding the date specified in that item, the phrase "agriculture of … or of an individual who has obtained the certification referred to in Article 14-4, paragraph (1) of that Act for a farming plan for young persons, etc. prescribed in that paragraph (referred to as a 'certified new farmer' in that item)" in the right-hand column of item (ii) of that table is deemed to be replaced with "agriculture of …", and the phrase "certified farmer or certified new farmer", in both places where it appears in the right-hand column of item (vii) of that table, with "certified farmer".

⑩With regard to a transfer of assets listed in the left-hand column of item (iv) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation made by an individual before the Effective Date, the provisions then in force continue to govern.

⑪The provisions of Articles 37 through 37-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (v) of the table in Article 37, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to a transfer of assets listed in the left-hand column of item (v) of that table that an individual makes on or after the date specified in Article 1, item (xx) of the Supplementary Provisions, in the case where that individual acquires assets listed in the right-hand column of that item on or after that date.

⑫With regard to a transfer of assets listed in the left-hand column of item (viii) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation in the case where an individual acquires, on or after the Effective Date, assets listed in the right-hand column of that item in connection with the implementation of an urban plan concerning a disaster prevention block improvement project under the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts (Act No. 49 of 1997) whose implementation was authorized before the Effective Date, the provisions of that Article through Article 37-4 of the Former Act on Special Measures Concerning Taxation (limited to the part concerning that item) remain in force. In this case, the phrase "December 31, 2014" in Article 37, paragraphs (1) and (4) of the Former Act on Special Measures Concerning Taxation and the phrase "December 31, 2013" in paragraph (10) of that Article are deemed to be replaced with "March 31, 2016", the phrase "the provisions of … and Article 13-2" in Article 37-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation with "the provisions of …", and the phrase "December 31, 2014" in Article 37-4 of the Former Act on Special Measures Concerning Taxation with "March 31, 2016".

⑬With regard to the application of the provisions of Article 31-2, Article 31-3, Articles 34 through 34-3, Article 35, Article 35-2, Article 36-2, Article 36-5, Article 37-5 and Article 37-9-5 of the New Act on Special Measures Concerning Taxation in the case where the provisions of the preceding paragraph apply, the phrase "or Article 37-9-5" in Article 31-2, paragraph (4) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "or Article 37-9-5, or Article 37 or Article 37-4 of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014), which remains in force pursuant to the provisions of Article 59, paragraph (12) of the Supplementary Provisions of that Act (hereinafter referred to as the 'Former Act on Special Measures Concerning Taxation Kept in Force')", the phrase "Article 37-9-5" in Article 31-3, paragraph (1) of the New Act on Special Measures Concerning Taxation with "the provisions of Article 37-9-5 or Article 37 or Article 37-4 of the Former Act on Special Measures Concerning Taxation Kept in Force", the phrase "or Article 37-9-5" in Article 34, paragraph (1), Article 34-2, paragraph (1) and Article 34-3, paragraph (1) of the New Act on Special Measures Concerning Taxation with "or Article 37-9-5, or Article 37 or Article 37-4 of the Former Act on Special Measures Concerning Taxation Kept in Force", the phrase "Article 37-9-5" in Article 35, paragraph (1) of the New Act on Special Measures Concerning Taxation with "the provisions of Article 37-9-5 or Article 37 or Article 37-4 of the Former Act on Special Measures Concerning Taxation Kept in Force", the phrase "or Article 37-9-4" in Article 35-2, paragraph (1) of the New Act on Special Measures Concerning Taxation with "or Article 37-9-4, or Article 37 or Article 37-4 of the Former Act on Special Measures Concerning Taxation Kept in Force", the phrase "or Article 37-9-5" in Article 36-2, paragraph (1) of the New Act on Special Measures Concerning Taxation with "or Article 37-9-5, or Article 37 or Article 37-4 of the Former Act on Special Measures Concerning Taxation Kept in Force", the phrase "or Article 37" in Article 37-5, paragraph (1) of the New Act on Special Measures Concerning Taxation with "or Article 37 or Article 37 of the Former Act on Special Measures Concerning Taxation Kept in Force", and the phrase "Article 37-7" in Article 37-9-5, paragraph (1) of the New Act on Special Measures Concerning Taxation with "Article 37-7 and Article 37 of the Former Act on Special Measures Concerning Taxation Kept in Force", and the phrase "that Act" with "the Income Tax Act".

With regard to the application of the provisions of Article 37-11-4, paragraph (5) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2016, the phrase "a permanent establishment" in that paragraph is deemed to be replaced with "a permanent establishment in Japan".

①The provisions of Article 37-14, paragraph (5) and paragraphs (14) through (22) of the New Act on Special Measures Concerning Taxation apply to a written notification of change of financial instruments business operator, etc. prescribed in paragraph (14) of that Article or a written notification of closure of a tax-exempt account prescribed in paragraph (17) of that Article that is submitted on or after January 1, 2015.

②With regard to the application of the provisions of Article 37-14, paragraph (5), items (iv) and (v), paragraph (14), paragraph (16), paragraph (17) and paragraphs (19) through (22) of the New Act on Special Measures Concerning Taxation during the period from January 1, 2015 to March 31, 2016, the phrase "a permanent establishment" in those provisions is deemed to be replaced with "a permanent establishment in Japan".

③The provisions of Article 37-14, paragraph (23) of the New Act on Special Measures Concerning Taxation apply to matters to be provided prescribed in that paragraph that are provided on or after January 1, 2015.

④If the head of a business office of a financial instruments business operator, etc. prescribed in Article 37-14, paragraph (5), item (i) of the Former Act on Special Measures Concerning Taxation provides, during the period from the Effective Date to December 31, 2014, the matters required to be provided pursuant to the provisions of paragraph (9) or (13) of that Article (referred to as "matters to be provided" in this paragraph) to the competent district director prescribed in those provisions (referred to as the "competent district director" in this paragraph) and has obtained the approval of the competent district director as specified by Cabinet Order, the head of the business office of that financial instruments business operator, etc. may, notwithstanding those provisions, provide those matters to be provided to the district director specified by Order of the Ministry of Finance by any of the methods listed in the items of paragraph (9) of that Article. In this case, the head of the business office of that financial instruments business operator, etc. is deemed to have provided those matters to be provided to the competent district director, and the provisions of Article 9-8 and Article 37-14 of the Former Act on Special Measures Concerning Taxation apply.

⑤If the head of a business office of a financial instruments business operator, etc. prescribed in the preceding paragraph has obtained the approval under the provisions of that paragraph, that approval is deemed to be the approval of the competent district director prescribed in Article 37-14, paragraph (23) of the New Act on Special Measures Concerning Taxation obtained on January 1, 2015, and the provisions of that paragraph apply.

⑥Necessary matters concerning the application of the provisions of Article 37-14, paragraphs (19) through (22) of the New Act on Special Measures Concerning Taxation to a resident or a nonresident with a permanent establishment in Japan referred to in Article 37-14, paragraph (5), item (i) of the Former Act on Special Measures Concerning Taxation who closed a tax-exempt account before January 1, 2015 are specified by Cabinet Order.

①The provisions of Article 37-14-3 of the New Act on Special Measures Concerning Taxation apply in the case where a nonresident receives, on or after January 1, 2017, shares of a foreign parent corporation of a merging corporation prescribed in paragraph (1) of that Article, shares of a foreign parent corporation of a successor in a company split prescribed in paragraph (2) of that Article, or shares of a foreign corporation fully controlling the parent in a share exchange prescribed in paragraph (3) of that Article.

②In the case where a nonresident receives, on or before December 31, 2016, shares of a foreign parent corporation of a merging corporation prescribed in Article 37-14-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation, shares of a foreign parent corporation of a successor corporation in a company split prescribed in paragraph (2) of that Article, or shares of a foreign corporation fully controlling the parent in a share exchange prescribed in paragraph (3) of that Article, the provisions of that Article remain in force. In this case, in paragraph (7) of that Article, the phrase "Income Tax Act" is deemed to be replaced with "Income Tax Act prior to the amendment by Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014)"; the phrase "the phrase 'excluding)' in paragraph (1) is deemed to be replaced with 'excluding; and of that nonresident, Article 164, paragraph (1), item (iv), (a) of that Act'" is deemed to be replaced with "the phrase 'excluding)' in paragraph (1) is deemed to be replaced with 'excluding; and of that nonresident, Article 164, paragraph (1), item (iv), (a) of the Income Tax Act prior to the amendment by Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) (referred to as the "Former Income Tax Act" in the following paragraph)'"; and the phrase "the phrase 'excluding)' in paragraph (2) is deemed to be replaced with 'excluding; and of that nonresident, Article 164, paragraph (1), item (iv), (a) of that Act'" is deemed to be replaced with "the phrase 'excluding)' in paragraph (2) is deemed to be replaced with 'excluding; and of that nonresident, Article 164, paragraph (1), item (iv), (a) of the Former Income Tax Act'".