The provisions of Article 10-5 of the New Act on Special Measures Concerning Taxation apply to the specified buildings, etc. prescribed in paragraph (1) of that Article that are stated 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, etc. (meaning acquisition, etc. prescribed in paragraph (1) of that Article) 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 the specified buildings, etc. prescribed in Article 10-4-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are stated 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, 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.