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 Article 77 of the New Act on Special Measures Concerning Taxation in the case where a person prescribed in that Article acquires that land on or after the date specified in Article 1, item (xi) of the Supplementary Provisions, 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 that date.

②If land prescribed in Article 77 of the Former Act on Special Measures Concerning Taxation is acquired, on or after the date specified in Article 1, item (xi) of the Supplementary Provisions, through a project for promoting the establishment of use rights, etc. prescribed in Article 4, paragraph (3), item (i) of the Former Act on Promotion of Improvement of Agricultural Management Foundation relating to the agricultural land use consolidation plan prescribed in Article 5, paragraph (2) of the Supplementary Provisions of the Agricultural Management Foundation Act, etc. Amendment Act that remains in force pursuant to the provisions of that paragraph, the land prescribed in Article 77 of the New Act on Special Measures Concerning Taxation is deemed to have been acquired under the promotion plan for agricultural land use consolidation, etc. prescribed in that Article, and the provisions of that Article apply.

③With regard to the application of the provisions of Article 81, paragraph (1) of the New Act on Special Measures Concerning Taxation in the case where the certification referred to in that paragraph is received during the period from the Effective Date to March 31, 2023, the phrase "13/1,000" in that paragraph is deemed to be replaced with "10/1,000".

The provisions of Article 87-6, paragraphs (1) through (4) and (7) of the New Act on Special Measures Concerning Taxation apply to liquor that a liquor manufacturer (meaning a liquor manufacturer prescribed in Article 2, paragraph (4), item (ii) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article) operating a tax-free liquor shop prescribed in paragraph (7) of that Article ships from that tax-free liquor shop on or after April 1, 2023, in order to sell to a person eligible for tax-free purchase prescribed in Article 87-6, paragraph (1) of the New Act on Special Measures Concerning Taxation liquor prescribed in that paragraph that is purchased for export by the method prescribed in that paragraph, and the provisions then in force continue to govern liquor that a liquor manufacturer operating a tax-free liquor shop prescribed in Article 87-6, paragraph (7) of the Former Act on Special Measures Concerning Taxation shipped from that tax-free liquor shop before that date in order to sell to a nonresident prescribed in paragraph (1) of that Article liquor prescribed in that paragraph that is purchased for export by the method prescribed in that paragraph.

①The provisions then in force continue to govern aviation fuel tax that was imposed, or should have been imposed, before the Effective Date.

②If, at the time when an aircraft prescribed in Article 90-8 of the New Act on Special Measures Concerning Taxation first flies on or after the Effective Date (hereinafter referred to as the "time of first flight" in this paragraph), there exists in that aircraft aviation fuel on which aviation fuel tax has been or is to be imposed at the tax rate prescribed in Article 90-8, Article 90-8-2, paragraph (1) or Article 90-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation, that aviation fuel is deemed to have been unloaded from that aircraft at the time of first flight at the place where that aircraft is located at the time of first flight, and aviation fuel on which aviation fuel tax is to be imposed at the tax rate prescribed in the provisions of law specified in the following items, according to the category of that aircraft at the time of first flight listed in those items, is deemed to have been loaded onto that aircraft:

③Beyond what is provided for in the preceding two paragraphs, necessary matters concerning the application of those provisions are specified by Cabinet Order.

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; hereinafter the same applies 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 and in the cases where provisions remain in force 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.