①With regard to depreciable assets listed in the middle column of items (i) through (iii) of the table in Article 11, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual carried out the acquisition, etc. (meaning acquisition, 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 11, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (ii) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item for which an individual carries out the acquisition, etc. on or after the Effective Date.

③The provisions of Article 14 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), item (ii)) apply to specified urban renaissance buildings prescribed in paragraph (1) of that Article that an individual acquires or newly builds on or after the Effective Date.

④With regard to buildings listed in Article 14, paragraph (2), item (i) of the Former Act on Special Measures Concerning Taxation (limited to those developed within the area listed in (b) of that item; hereinafter the same applies in this paragraph) and structures listed in paragraph (2), item (ii) of that Article that an individual acquired or newly built before the Effective Date, the provisions of that Article (limited to the part concerning buildings listed in item (i) of that paragraph and structures listed in item (ii) of that paragraph) remain in force.