Article 12.　In cases where fishery right, common-of-piscary right, or right of such lease, or right of lessee without compensation in such lease as is intended for the fishing right as of the basic date defined in Article 3 of the Assets Revaluation Law (hereinafter referred to as "the basic date" ), which is owned by an individual has lapsed in accordance with the provisions of Article 1 of the Fisheries Law Enforcement Law, these rights shall be considered as the assets provided for in Article 8 paragraph 2 of the Assets Revaluation Law and their lapse as the transfer of such assets, and the provisions of the same Law shall apply thereto.

Article 13.　With regard to the fishery right, Common-of-piscary right, or right of such lease or right of lessee in such lease without compensation as is intended for the fishing right, which is owned by a corporation on the basic date, the corporation may, on these rights, effect revaluation under the provisions of Article 13-(2) paragraph 1 of the Assets Revaluation Law, regardless of whether these assets have book values on the basic date or whether the revaluation under the provisions of Article 6 paragraph 1 of the Assets Revaluation Law has been effected.

Article 14.　In cases where land, rights to land, standing trees or houses or other articles affixed to land (hereinafter referred to as "the land, etc." ), which is owned by an individual on the basic date have been expropriated in accordance with the provisions of the River Law, the Land-Expropriation Law, the City-Planning Law, the Road Law, the Law for the Improvement of Areas of Unsatisfactory Housings, the Flood Defence Law, the Land Improvement Law or other laws and orders specified by Order (hereinafter referred to as "the Land-Expropriation Law, etc." ), the revaluation amount considered as having resulted from the revaluation in accordance with the provisions of Article 8 paragraph 2 or Article 9 paragraph 1 of the Assets Revaluation Law concerning the respective land, etc. shall be the amount of compensation money (if the assets expropriated are those as provided for in Article 10-(6) of the Income Tax Law, the amount of compensation money plus the amount of decrease as provided for in the principal sentence of Article 42 paragraph 4 of the Assets Revaluation Law) to be granted on account of the expropriation of the respective land, etc., regardless of the provisions of the same Law.

Article 15.　In cases where the land, etc. owned by a corporation on the basic date has been expropriated in accordance with the provisions of the Land-Expropriation Law, etc., the corporation may revaluate the respective land, etc. as of the beginning date of the accounting period covering the day of expropriation, regardless of whether such land, etc. have book-value on the basic date and whether revaluation has been made in accordance with the provisions of the Assets Revaluation Law.