①This Act comes into effect on April 1, 1984.

②Except for what is provided for in the following paragraph, the provisions of the Corporation Tax Act as amended (hereinafter referred to as the "New Act" up to the following paragraph), the provisions of Article 2, item (viii) (Definitions) of the Act on General Rules for National Taxes (Act No. 66 of 1962) as amended by the provisions of paragraph (4) (Partial Amendment of the Act on General Rules for National Taxes) of the Supplementary Provisions, and the provisions of Article 2, item (x) (Definitions) and Article 35, paragraph (1) (Secondary Tax Liability of Family Companies) of the National Tax Collection Act (Act No. 147 of 1959) as amended by the provisions of paragraph (5) (Partial Amendment of the National Tax Collection Act) of the Supplementary Provisions apply to corporation tax on the income of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) (Definitions) of the New Act; the same applies hereinafter in this paragraph) for a business year ending on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date" in this paragraph), corporation tax on the retirement pension fund for a business year ending on or after the Effective Date, and corporation tax on liquidation income resulting from a dissolution or merger on or after the Effective Date (including corporation tax on the income for a business year in liquidation of a corporation subject to corporation tax on liquidation income, and corporation tax payable as a result of a partial distribution of residual assets; the same applies hereinafter in this paragraph), and with regard to corporation tax on the income of a corporation for a business year that ended before the Effective Date, corporation tax on the retirement pension fund for a business year that ended before the Effective Date, and corporation tax on liquidation income resulting from a dissolution or merger before the Effective Date, the provisions then in force continue to govern.

③The provisions of Article 150-2 of the New Act (Keeping of Books and Documents, etc.) apply to transactions in a business year beginning on or after January 1, 1985 of an ordinary corporation, etc. prescribed in paragraph (1) of that Article, and to transactions pertaining to liquidation resulting from a dissolution or merger on or after that date.