①The provisions then in force continue to govern transfers of land, etc. listed in Article 31-2, paragraph (2), items (viii) and (xii) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.

②The provisions of Articles 33 and 33-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 33, paragraph (1), items (iii)-2 and (iii)-3 of the New Act on Special Measures Concerning Taxation) apply to compensation prescribed in item (iii)-2 or (iii)-3 of that paragraph that an individual obtains on or after the Effective Date, and the provisions then in force continue to govern compensation prescribed in Article 33, paragraph (1), item (iii)-2 or (iii)-3 of the Former Act on Special Measures Concerning Taxation that an individual obtained before the Effective Date.

③The provisions of Articles 33 and 33-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 33, paragraph (3), item (ii) of the New Act on Special Measures Concerning Taxation) apply to consideration or compensation prescribed in that item that an individual obtains in connection with the expropriation of an asset prescribed in that item, or its becoming necessary to demolish or remove that asset, on or after the Effective Date, and the provisions then in force continue to govern consideration or compensation prescribed in Article 33, paragraph (3), item (ii) of the Former Act on Special Measures Concerning Taxation that an individual obtained in connection with the expropriation of an asset prescribed in that item, or its having become necessary to demolish or remove that asset, before the Effective Date.

④The provisions of Articles 33 and 33-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 33, paragraph (3), item (iii) of the New Act on Special Measures Concerning Taxation) apply to compensation prescribed in that item that an individual obtains in connection with the removal of an asset prescribed in that item on or after the Effective Date, and the provisions then in force continue to govern compensation prescribed in Article 33, paragraph (3), item (iii) of the Former Act on Special Measures Concerning Taxation that an individual obtained in connection with the removal of an asset prescribed in that item before the Effective Date.

⑤The provisions of Articles 33 and 33-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 33, paragraph (3), item (iv) of the New Act on Special Measures Concerning Taxation) apply to consideration or compensation prescribed in that item that an individual obtains in connection with a decrease in the value of a right prescribed in that item, or the extinguishment of a right prescribed in that item, on or after the Effective Date.

⑥The provisions of Articles 33-2 and 33-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 33-2, paragraph (1), item (i) of the New Act on Special Measures Concerning Taxation) apply to assets of the same type as the assets prescribed in that item or as the spouse's right of residence pertaining to those assets, or other assets that are to replace them, that an individual acquires on or after the Effective Date, and the provisions then in force continue to govern assets of the same type as the assets prescribed in Article 33-2, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation that an individual acquired before the Effective Date.

⑦The provisions of Article 33-3, paragraphs (2) and (3) of the New Act on Special Measures Concerning Taxation apply to transfers of assets prescribed in paragraph (2) of that Article that an individual makes on or after the Effective Date, and the provisions then in force continue to govern transfers of assets prescribed in Article 33-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.

⑧The provisions of Article 33-3, paragraphs (4) and (5) of the New Act on Special Measures Concerning Taxation apply to transfers of assets prescribed in paragraph (4) of that Article that an individual makes on or after the Effective Date, and the provisions then in force continue to govern transfers of assets prescribed in Article 33-3, paragraph (4) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.

⑨The provisions of Articles 37 through 37-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (ii) and (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 (ii) or (v) of that table that an individual makes on or after the Effective Date, in the case where that individual acquires (including construction and manufacture; hereinafter the same applies in this paragraph) assets listed in the right-hand column of those items on or after the Effective Date, and the provisions then in force continue to govern transfers in the case where an individual made a transfer of assets listed in the left-hand column of item (ii) or (vi) 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 makes a transfer of those assets on or after the Effective Date and that individual acquired assets listed in the right-hand column of those items before the Effective Date.

⑩The provisions then in force continue to govern transfers 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 that an individual made before the Effective Date.