①The provisions of Article 10-4-2, paragraphs (1) and (3) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 13 (excluding the amending provisions listed in Article 1, item (xii) of the Supplementary Provisions) apply to specified buildings, etc. prescribed in paragraph (1) of that Article that are set forth in the certified plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in those provisions pertaining to the certification and that are acquired or constructed by an individual who obtains, on or after the Effective Date, the certification prescribed in that paragraph or paragraph (3) of that Article for a plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in paragraph (1) of that Article, and the provisions then in force continue to govern specified buildings, etc. prescribed in paragraph (1) of that Article that are set forth in the certified plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in those provisions pertaining to the certification and that are acquired or constructed by an individual who obtained, before the Effective Date, for a plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in Article 10-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 13 (hereinafter referred to as "the Former Act on Special Measures Concerning Taxation"), the certification prescribed in that paragraph or paragraph (3) of that Article.

②The provisions of Article 10-4-2, paragraphs (1) and (3) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 13 (limited to the amending provisions listed in Article 1, item (xii) of the Supplementary Provisions; the same applies hereinafter in this paragraph) apply to specified buildings, etc. prescribed in paragraph (1) of that Article that are set forth in the certified plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in those provisions pertaining to the certification and that are acquired or constructed by an individual who obtains, on or after the date specified in that item, the certification prescribed in that paragraph or paragraph (3) of that Article for a plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in paragraph (1) of that Article, and the provisions then in force continue to govern specified buildings, etc. prescribed in paragraph (1) of that Article that are set forth in the certified plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in those provisions pertaining to the certification and that are acquired or constructed by an individual who obtained, before that date, for a plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in Article 10-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 13, the certification prescribed in that paragraph or paragraph (3) of that Article.

③With regard to the application of the provisions of Article 10-4-2, paragraphs (1) and (3) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xii) of the Supplementary Provisions, the phrase "a single specified business facility" in paragraph (1) of that Article is deemed to be replaced with "a single specified business facility prescribed in that item".