①The provisions of Article 80, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of the matters listed in the items of that paragraph pertaining to the certification prescribed in that paragraph that is granted on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of the matters listed in the items of Article 80, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to the certification prescribed in that paragraph that was granted before the Effective Date.

②With regard to registration and license tax on the registration of the creation of a right to operate public facilities, etc. prescribed in Article 82, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an airport operation right holder prescribed in that paragraph received before the Effective Date, the provisions then in force continue to govern.

The provisions of Article 86-5, paragraph (13) of the New Act on Special Measures Concerning Taxation apply in the case where a qualified invoice issuer referred to in that paragraph files, on or after October 1, 2023, a written notification under the provisions of Article 57-2, paragraph (10), item (i) of the Consumption Tax Act as amended by the 2023 Amendment Provisions, and the provisions of Article 86-5, paragraph (14) of the New Act on Special Measures Concerning Taxation apply in the case where a qualified invoice issuer referred to in that paragraph files the written notification referred to in paragraph (3) of that Article on or after that date.

①The provisions of Article 41-10, paragraph (2) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Income Tax Act as amended by the provisions of Article 15, which remains in force pursuant to the provisions of Article 12, paragraph (2) of the Supplementary Provisions of that Act as replaced and read pursuant to the provisions of that paragraph (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force by the 1985 Amending Act, as Amended" in the following paragraph), apply in the case where permission for deferred payment under the provisions of paragraph (1) of that Article is granted on or after the Effective Date, and the provisions then in force continue to govern the case where permission for deferred payment under the provisions of Article 41-10, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Income Tax Act before the amendment by the provisions of Article 15, which remains in force pursuant to the provisions of Article 12, paragraph (2) of the Supplementary Provisions of that Act, was granted before the Effective Date.

②The provisions of Article 41-10, paragraph (7) of the Former Act on Special Measures Concerning Taxation Kept in Force by the 1985 Amending Act, as Amended apply to the portion of the interest tax prescribed in that paragraph that corresponds to the period on or after January 1, 2017, and the provisions then in force continue to govern the portion of that interest tax that corresponds to the period before that date.

The provisions of Article 36, paragraph (5) (limited to the part concerning item (i)) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation as amended by the provisions of Article 16 apply in the case where a superficies right referred to in Article 269-2, paragraph (1) of the Civil Code is created on or after the Effective Date, and the provisions then in force continue to govern the case where a superficies right referred to in that paragraph was created before the Effective Date.

The provisions of Article 55, paragraph (4) (limited to the part concerning item (i)) and paragraph (6) (limited to the part concerning item (i)) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. as amended by the provisions of Article 17 apply in the case where a superficies right referred to in Article 269-2, paragraph (1) of the Civil Code is created on or after the Effective Date, and the provisions then in force continue to govern the case where a superficies right referred to in that paragraph was created before the Effective Date.

The provisions of Article 68-14, paragraph (12) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. as amended by the provisions of the preceding Article, which remains in force pursuant to the provisions of Article 33, paragraph (1) of the Supplementary Provisions of that Act, apply to the added amount prescribed in paragraph (5) of that Article in a consolidated business year for which the consolidated corporation's consolidated parent corporation business year begins on or after October 1, 2019, and the provisions then in force continue to govern the added amount prescribed in Article 68-14, paragraph (5) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. before the amendment by the provisions of the preceding Article, which remains in force pursuant to the provisions of Article 33, paragraph (1) of the Supplementary Provisions of that Act, in a consolidated business year for which the consolidated corporation's consolidated parent corporation business year began before that date.

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.