Article 79-(2).　In case the War Indemnity Special Tax has been imposed upon the right of demand for the price of the land or buildings (including the things fixed and attached to the land or buildings. The same holds in similar cases hereinafter), vis-a-vis the State, the local public body or the specially designated institution, or the price for the transfer of mining right or the alluvial mineral right, or again upon the right of demand for the price of the land or buildings requisitioned by the State, local public body, or the specially designated institution, these persons who intend to make demand for the transfer of the land, or buildings, concerned or of the mining right or the alluvial mineral right concerned, in accordance with the provisions of Art. 60, par. 1 of the Law, shall have to make the demand with respect to the whole of the land or buildings, the mining right or the alluvial mineral right, which are covered by the contract for transfer concerned or by the disposition of requisition.

Article 79-(3).　As to the right of demand for the price of the transfer or requisition of the land or buildings, the mining right or the alluvial mineral right in case there has been no deduction as stipulated by the provisions of Article 10 of the Law, owing to the failure of presenting the notice as provided for in Article 14 of the Law, it shall be deemed that the War Indemnity Special Tax has not been levied, with regard to the application of the provisions of Art 60, par. 1 of the Law, when the taxable value of the right of demand for the price is below the amount of deduction as provided for in Article 10 of the Law.

Article 79-(4).　In the case of Art. 60, par. 2 of the Law, when the State, the local public body, or the specially designated institution has paid the beneficial expenses with regard to the land or buildings concerned, the persons who intend to get the transfer of the same land or buildings, in accordance with the provisions of paragraph 1 of the same Article, only in the case, however, where there exists actually any increase in the price of the same, within the limits of the amount corresponding to the sum of expenses connected therewith, shall pay the amount corresponding to the increased value, with the addition, however, of the amount as mentioned in paragraph 2 of the same Article.

Article 79-(5).　With the exception of the cases as provided for in Art. 76, pars. 1 and 2, in case there has been the transfer of the land or buildings, in accordance with the provisions of Art. 60, par. 1 of the Law, when the owner of the land and the owner of the building erected thereon have come to be different persons the owner of the building is allowed to make use of the same land, within the limits, however, imposed by the necessity in connection with the use of the building.

Article 79-(6).　The persons who have made the demand for the transfer of the land or buildings, the mining right or the alluvial mineral right in accordance with the provisions of Art. 60, par. 1 of the Law, are not allowed to obtain the transfer of the land or buildings, the mining right or the alluvial mineral right, as provided for by paragraph 1 of the same Article until they have paid all the War Indemnity Special Tax, and the amount of money provided for in paragraph 2 of the same Article, and, in case there is amount of money to be paid in addition to the amount of money provided for in paragraph 2 of the same Article in accordance with the provisions of paragraph 3 of the same Article, that amount of money.

Article 79-(7).　In case the property to be transferred in accordance with the provisions of Art. 60, par. 1 of the Law, is the property for public or official use, the provisions of paragraph 1 of Art. 2 par. 1 of Enforcement Ordinance of the Law concerning the property for public or the official use. In this case the Ministers of different Ministries must make notification of the same to the Minister of Finance after the transfer of the property concerned.

Article 79-(8).　In case there is a transfer of the land or buildings, the mining right or the alluvial mineral right, to a local public body or specially designated institution, or being requisitioned by a local public body or specially designated institution the former owner of the land or buildings, the former owner of the mining right or the alluvial mineral right, shall be allowed to demand the application of the provisions of Art. 60, par. 1 of the Law, only in the case, however, where the local public body or the specially designated institution which has got the transfer of the land or buildings concerned, the mining right or the alluvial mineral right, or has made the requisition of the land or buildings concerned, is actually in possession of the land or buildings concerned or the mining right or the alluvial mineral right, concerned just at the time when the Law goes into effect.

Article 79-(9).　In the case where the mining right or the alluvial mineral right shall become extinct after it was transferred to the State, the local public body, or the specially designated institution, or in the case which comes under the purview of Art. 80, par. 1, when the taxable value as regards the right of demand, for the price or besides, as regards the right of demand provided for in Art. 80, par. 2, is below the deducted amount as stipulated in Article 10 of the Law, and when, in consequence of failure of presentation of the notice as provided for in Article 14 of the Law in regard to the right of demand concerned, the War-Time Indemnity Special Tax was imposed, it shall be considered, with respect to the application of Art. 61, par. 1, there had been no imposition of the War Indemnity Special Tax.