①The provisions of Article 11, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified ships prescribed in that paragraph that an individual acquires or manufactures on or after the date specified in Article 1, item (xii) of the Supplementary Provisions (excluding those acquired based on a contract concluded before that date (hereinafter referred to as "transitional specified ships" in this paragraph)), and the provisions then in force continue to govern specified ships prescribed in Article 11, paragraph (1) of the Former Act on Special Measures Concerning Taxation (including transitional specified ships) that an individual acquired or manufactured before that date.

②The provisions of Article 11-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified business continuity enhancement equipment, etc. prescribed in paragraph (1) of that Article that an individual acquires, manufactures or constructs (hereinafter referred to as "acquisition, etc." in this paragraph and paragraph (4)) on or after the Effective Date, and the provisions then in force continue to govern specified business continuity enhancement equipment, etc. prescribed in Article 11-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date.

③The provisions of Article 12 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to items (ii) through (iv) of the table in paragraph (4)) apply to industrial promotion machinery, etc. prescribed in Article 12, paragraph (4) of the New Act on Special Measures Concerning Taxation for which an individual makes an acquisition, etc. (meaning an acquisition, etc. prescribed in Article 12, paragraph (2) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) on or after the Effective Date, and the provisions then in force continue to govern industrial promotion machinery, etc. prescribed in Article 12, paragraph (4) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date.

④The provisions of Article 13, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to machinery, etc. for promoting business restructuring prescribed in that paragraph for which an individual makes an acquisition, etc. and which are stated in a certified business restructuring plan prescribed in Article 19, paragraph (2) of the Act on the Support for Strengthening Agricultural Competitiveness (Act No. 35 of 2017) pertaining to the certification under Article 18, paragraph (1) of that Act received on or after the Effective Date (including, where a certification of change under paragraph (1) of that Article has been given on or after the Effective Date for a certified business restructuring plan prescribed in Article 19, paragraph (2) of that Act pertaining to the certification under Article 18, paragraph (1) of that Act received before the Effective Date, that plan as changed (hereinafter referred to as a "transitional certified business restructuring plan" in this paragraph)), and the provisions then in force continue to govern machinery, etc. for promoting business restructuring prescribed in Article 13, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. and which are stated in a certified business restructuring plan prescribed in Article 19, paragraph (2) of the Act on the Support for Strengthening Agricultural Competitiveness pertaining to the certification under Article 18, paragraph (1) of that Act received before the Effective Date (excluding a transitional certified business restructuring plan).