①The provisions of Article 70-2 of the New Act on Special Measures Concerning Taxation apply to gift tax on funds for housing acquisition, etc. prescribed in paragraph (2), item (v) of that Article that a specified donee prescribed in paragraph (2), item (i) of that Article acquires by gift on or after January 1, 2015, and the provisions then in force continue to govern gift tax on funds for housing acquisition, etc. prescribed in Article 70-2, paragraph (2), item (v) of the Former Act on Special Measures Concerning Taxation that a specified donee prescribed in paragraph (2), item (i) of that Article acquired by gift before that date.

②With regard to funds for housing acquisition, etc. prescribed in Article 70-2, paragraph (2), item (v) of the New Act on Special Measures Concerning Taxation that any of the following persons acquires by gift on or after January 1, 2015, the provisions of that Article do not apply:

③The provisions of Article 70-2-2, paragraph (7) of the New Act on Special Measures Concerning Taxation apply to receipts, etc. prescribed in that paragraph (limited to documents stating the fact of a small-amount payment) submitted on or after January 1, 2016.

④With regard to the application of the provisions of Article 70-2-2, paragraph (7) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to December 31, 2015, the phrase "excluding ..., and including documents specified by Order of the Ministry of Finance as documents stating the fact of a payment in the case where that payment is of the amount specified by Order of the Ministry of Finance for a small-amount payment or less" in that paragraph is deemed to be replaced with "excluding ...".

⑤With regard to the application of the provisions of Article 70-2-3, paragraph (7) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to December 31, 2015, the phrase "those submitted (including receipts or other documents or records relating to the payments stated in the documents specified by Order of the Ministry of Finance prescribed in paragraph (7) of that Article that prove the fact of those payments)" in that paragraph is deemed to be replaced with "those submitted".

⑥The provisions of Article 70-7 of the New Act on Special Measures Concerning Taxation apply to gift tax on unlisted shares or similar interests prescribed in paragraph (2), item (ii) of that Article acquired by gift on or after the Effective Date, and the provisions then in force continue to govern gift tax on unlisted shares or similar interests prescribed in Article 70-7, paragraph (2), item (ii) of the Former Act on Special Measures Concerning Taxation acquired by gift before the Effective Date.

⑦The following persons are deemed to be successor donees prescribed in Article 70-7, paragraph (2), item (iii) of the New Act on Special Measures Concerning Taxation, and the provisions of paragraph (1), paragraph (4), item (iii), and paragraphs (5), (16) and (28) of that Article and the provisions of Article 70-7-3 of the New Act on Special Measures Concerning Taxation apply to them:

⑧The provisions of Article 70-7-2 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on unlisted shares or similar interests prescribed in paragraph (2), item (ii) of that Article acquired by inheritance or bequest on or after the Effective Date, and the provisions then in force continue to govern inheritance tax on unlisted shares or similar interests prescribed in Article 70-7-2, paragraph (2), item (ii) of the Former Act on Special Measures Concerning Taxation acquired by inheritance or bequest before the Effective Date.

⑨The following persons are deemed to be successor heirs, etc. prescribed in Article 70-7-2, paragraph (2), item (iii) of the New Act on Special Measures Concerning Taxation, and the provisions of paragraph (3), item (iii), and paragraphs (4), (16) and (28) of that Article apply to them:

⑩The provisions of Article 70-7-4 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on special gifted unlisted shares or similar interests prescribed in Article 70-7-3, paragraph (1) of the New Act on Special Measures Concerning Taxation that are deemed, on or after the Effective Date, to have been acquired by inheritance or bequest pursuant to the provisions of that Article, and the provisions then in force continue to govern inheritance tax on special gifted unlisted shares or similar interests prescribed in Article 70-7-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were deemed, before the Effective Date, to have been acquired by inheritance or bequest pursuant to the provisions of that Article.

⑪The following persons are deemed to be successor donees for inheritance prescribed in Article 70-7-4, paragraph (2), item (iii) of the New Act on Special Measures Concerning Taxation, and the provisions of item (v) of that paragraph, Article 70-7-2, paragraph (3), item (iii) and paragraph (4) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (3) of the New Act on Special Measures Concerning Taxation, Article 70-7-2, paragraph (16) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (12) of the New Act on Special Measures Concerning Taxation, and Article 70-7-2, paragraph (28) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (15) of the New Act on Special Measures Concerning Taxation apply to them:

①With regard to registration and license tax on the registration of the matters listed in the items of Article 81, paragraph (1) of the Former Act on Special Measures Concerning Taxation concerning real property in the case where a stock company acquired rights concerning that real property through an incorporation-type company split or absorption-type company split before the Effective Date, the provisions then in force continue to govern.

②With regard to registration and license tax on the provisional registrations listed in the items of Article 81, paragraph (2) of the Former Act on Special Measures Concerning Taxation, or on the registration of transfer of ownership, superficies rights, farming rights, rights of lease or quarrying rights of real property made based on those provisional registrations, in the case where a stock company carried out an incorporation-type company split or absorption-type company split before the Effective Date, the provisions then in force continue to govern.

③With regard to registration and license tax on the registration of transfer or recording of transfer of property rights through a trust prescribed in Article 7, paragraph (2) of the Registration and License Tax Act (Act No. 35 of 1967) in the case where a stock company carried out an incorporation-type company split or absorption-type company split before the Effective Date, the provisions then in force continue to govern.

④The provisions of Article 83, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of preservation of ownership of buildings prescribed in that paragraph in the case where the certification of the Minister of Land, Infrastructure, Transport and Tourism prescribed in that paragraph is received on or after the Effective Date, and with regard to registration and license tax on the registration of preservation of ownership of buildings prescribed in that paragraph in the case where the certification of the Minister of Land, Infrastructure, Transport and Tourism prescribed in Article 83, paragraph (1) of the Former Act on Special Measures Concerning Taxation was received before the Effective Date, the provisions then in force continue to govern.

⑤The provisions of Article 83-2, 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 real property prescribed in that paragraph in the case where a special purpose company prescribed in that paragraph acquires ownership of that real property 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 other than a warehouse, etc. prescribed in Article 83-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation in the case where a special purpose company prescribed in that paragraph acquired ownership of that real property before the Effective Date.

⑥The provisions of Article 83-2, 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 prescribed in that paragraph in the case where a trust company, etc. prescribed in that paragraph acquires ownership of that real property 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 other than a warehouse, etc. prescribed in Article 83-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation in the case where a trust company, etc. prescribed in that paragraph acquired ownership of that real property before the Effective Date.

⑦The provisions of Article 83-2, 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 prescribed in that paragraph in the case where an investment corporation prescribed in that paragraph acquires ownership of that real property 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 other than a warehouse, etc. prescribed in Article 83-2, paragraph (3) of the Former Act on Special Measures Concerning Taxation in the case where an investment corporation prescribed in that paragraph acquired ownership of that real property before the Effective Date.

①With regard to the application of the provisions of paragraph (4) of Article 90-12 of the Former Act on Special Measures Concerning Taxation to an inspected motor vehicle (meaning an inspected motor vehicle prescribed in paragraph (1) of that Article; the same applies in the following paragraph) that received the application of the provisions of Article 90-12, paragraph (1) of the Former Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to paragraph (6) of that Article) before May 1, 2015, the provisions then in force continue to govern.

②Where, for an inspected motor vehicle listed in Article 90-12, paragraph (3), item (i), (a) of the Former Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to paragraph (6) of that Article) (excluding one to which the provisions of Article 90-12 of the New Act on Special Measures Concerning Taxation apply), the issuance of a motor vehicle inspection certificate is received for the first time by April 30, 2017 pursuant to the provisions of Article 60, paragraph (1) or Article 71, paragraph (4) of the Road Transport Vehicle Act (Act No. 185 of 1951), the provisions of Article 90-11 of the New Act on Special Measures Concerning Taxation do not apply to motor vehicle tonnage tax on the issuance of that motor vehicle inspection certificate. In such a case, the phrase "for inspected motor vehicles, that Act" in Article 90-14, paragraph (3) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "for inspected motor vehicles and inspected motor vehicles to which the provisions of Article 99, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015) apply, the Motor Vehicle Tonnage Tax Act".

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.

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.