①The provisions of Article 77 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of ownership of land prescribed in that Article in the case where a person prescribed in that Article acquires that land 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 land prescribed in Article 77 of the Former Act on Special Measures Concerning Taxation in the case where a person prescribed in that Article acquired that land before the Effective Date.

②The provisions then in force continue to govern registration and license tax on the registration of the creation of a right to operate public facilities, etc. prescribed in Article 82 of the Former Act on Special Measures Concerning Taxation in the case where a holder of an operation right for a road managed by a public corporation prescribed in that Article received the creation of that right to operate public facilities, etc. before the Effective Date.

③The provisions of Article 84-4 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of preservation of ownership or of transfer of ownership of a building, or of the creation of a mortgage on that building prescribed in Article 84-4, paragraph (2) of the New Act on Special Measures Concerning Taxation, in the case where a building replacing a destroyed building, etc. prescribed in paragraph (1) of that Article pertaining to a natural disaster prescribed in that paragraph (hereinafter referred to as a "natural disaster" in this Article) that occurred on or after April 1, 2016 is newly built or acquired.

④The provisions of Article 84-4 of the New Act on Special Measures Concerning Taxation apply mutatis mutandis to registration and license tax on the registration of preservation of ownership or of transfer of ownership of a building, or of the creation of a mortgage on that building prescribed in paragraph (2) of that Article, received within the period from April 1, 2016 to the day before the Effective Date, in the case where a disaster victim, etc. prescribed in paragraph (1) of that Article (referred to as a "disaster victim, etc." in paragraph (6)) has newly built or acquired a building replacing a destroyed building, etc. prescribed in paragraph (1) of that Article pertaining to a natural disaster that occurred during that period. In this case, the phrase ", limited to registration received during the period from the day on which that natural disaster occurred until the day on which five years have elapsed on or after that day, pursuant to the provisions of Order of the Ministry of Finance" in paragraph (1) of that Article is deemed to be replaced with ", for such registration received during the period from April 1, 2016 to the day before the effective date of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)"; and in paragraph (2) of that Article, the phrase "receives" is deemed to be replaced with "received" and the phrase "is made" with "was made".

⑤The provisions of Article 84-5 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of ownership of land, or of creation or transfer of superficies rights or rights of lease on land, or of the creation of a mortgage on that land prescribed in paragraph (2) of that Article, in the case where land to be used as the site of a replacement building for a disaster-damaged building prescribed in paragraph (1) of that Article pertaining to a natural disaster that occurred on or after April 1, 2016 is acquired.

⑥The provisions of Article 84-5 of the New Act on Special Measures Concerning Taxation apply mutatis mutandis to registration and license tax on the registration of transfer of ownership of land, or of creation or transfer of superficies rights or rights of lease on land, or of the creation of a mortgage on that land prescribed in paragraph (2) of that Article, received within the period from April 1, 2016 to the day before the Effective Date, in the case where a disaster victim, etc. has acquired land to be used as the site of a replacement building for a disaster-damaged building prescribed in paragraph (1) of that Article pertaining to a natural disaster that occurred during that period. In this case, the phrase ", limited to registration received during the period from the day on which that natural disaster occurred until the day on which five years have elapsed on or after that day, pursuant to the provisions of Order of the Ministry of Finance" in paragraph (1) of that Article is deemed to be replaced with ", for such registration received during the period from April 1, 2016 to the day before the effective date of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)"; and in paragraph (2) of that Article, the phrase "receives" is deemed to be replaced with "received" and the phrase "is made" with "was made".

①In the case where the designated day prescribed in Article 86-5, paragraph (1) of the New Act on Special Measures Concerning Taxation arrives on or after the Effective Date, the provisions of that Article apply from the taxable period (meaning a taxable period prescribed in Article 19, paragraph (1) of the Consumption Tax Act (including a period deemed to be one taxable period pursuant to the provisions of paragraph (2) or (4) of that Article); the same applies hereinafter in this Article) that includes the date of damage (meaning the date of damage prescribed in Article 86-5, paragraph (1) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article).

②Notwithstanding the provisions of the preceding paragraph, with regard to a person specified by Cabinet Order among persons to whom the provisions of Article 11 of the Act on General Rules for National Taxes were applied in relation to a specified extraordinary Disaster (meaning a specified extraordinary Disaster prescribed in Article 86-5, paragraph (1) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article) that occurred before the Effective Date, the provisions of Article 86-5 of the New Act on Special Measures Concerning Taxation apply from the taxable period that includes the date of damage in the case where the day specified by Cabinet Order as the time limit extended pursuant to the provisions of Article 11 of the Act on General Rules for National Taxes in relation to that specified extraordinary Disaster arrives on or after the Effective Date. With regard to the application of the provisions of Article 86-5 of the New Act on Special Measures Concerning Taxation in this case, the phrase "the day separately specified by the Commissioner of the National Tax Agency in consideration of the situation of that specified extraordinary Disaster and the situation of the extension of time limits for filing returns under the provisions of Article 11 of the Act on General Rules for National Taxes in relation to that specified extraordinary Disaster" in paragraph (1) of that Article is deemed to be replaced with "the day specified by Cabinet Order prescribed in Article 90, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)", and the phrase "of that paragraph" is deemed to be replaced with "of Article 9, paragraph (4) of the Consumption Tax Act".

③Notwithstanding the provisions of the preceding two paragraphs, the provisions listed in the following items apply to the taxable periods ending on or after the Effective Date (excluding taxable periods for which the provisions of Article 86-5 of the New Act on Special Measures Concerning Taxation apply pursuant to the provisions of the preceding two paragraphs) of the business operators specified in the respective items, among business operators (meaning business operators prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act; the same applies hereinafter in this paragraph) that are victims of a specified extraordinary Disaster that occurred within one year before the Effective Date:

①Except as otherwise provided, the provisions then in force continue to govern liquor tax on distilled liquor and liqueurs prescribed in Article 87-2 of the Former Act on Special Measures Concerning Taxation that was imposed, or should have been imposed, before October 1, 2020.

②With regard to the application of the provisions of Article 87-2 of the New Act on Special Measures Concerning Taxation to distilled liquor and liqueurs prescribed in that Article that are shipped from a liquor manufacturing site or taken out of a bonded area during the period from October 1, 2020 to September 30, 2026, the phrase "11 degrees" in item (i) of that Article is deemed to be replaced with "9 degrees"; the phrase "100,000 yen" is deemed to be replaced with "80,000 yen"; the phrase "11 degrees" in item (ii) of that Article is deemed to be replaced with "9 degrees"; the phrase "100,000 yen" is deemed to be replaced with "80,000 yen"; and the phrase "10 degrees" is deemed to be replaced with "8 degrees".

③In the case referred to in the preceding paragraph, with regard to the application of the provisions of Article 87, paragraph (1) (including as applied with the relevant terms and phrases replaced pursuant to the provisions of paragraph (2) of that Article) of the Act on Special Measures Concerning Taxation as amended by Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018; referred to as the "Income Tax Act Amendment Act" in this paragraph) (referred to as "the 2018 New Act on Special Measures Concerning Taxation" in this paragraph), Article 87-3, paragraph (1) of the New Act on Special Measures Concerning Taxation, Article 43-2, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake as amended by Article 18 of the Income Tax Act Amendment Act (referred to as the "New Special Provisions Law for Earthquake Victims" in this paragraph), and Article 43, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake as amended by Article 13 of the Act Partially Amending the Income Tax Act, etc. (Act No. 11 of 2021) (referred to as the "Earthquake Special Provisions Act as Amended in 2021" in this paragraph), the phrase "the following Article" in Article 87, paragraph (1) of the 2018 New Act on Special Measures Concerning Taxation is deemed to be replaced with "the following Article as applied with the relevant terms and phrases replaced pursuant to the provisions of Article 91, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)"; the phrase "the preceding Article" in Article 87-3, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "the preceding Article as applied with the relevant terms and phrases replaced pursuant to the provisions of Article 91, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)"; the phrase "Article 87-2" in Article 43-2, paragraph (1) of the New Special Provisions Law for Earthquake Victims and Article 43, paragraph (1) of the Earthquake Special Provisions Act as Amended in 2021 is deemed to be replaced with "Article 87-2 of the Act on Special Measures Concerning Taxation as applied with the relevant terms and phrases replaced pursuant to the provisions of Article 91, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)"; and the phrase "that paragraph" is deemed to be replaced with "Article 87, paragraph (1) of that Act".