This Act comes into effect on April 1, 2008; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:

Except as otherwise provided in these Supplementary Provisions, the provisions of the Corporation Tax Act as amended by the provisions of Article 2 (hereinafter referred to as the "New Corporation Tax Act" up to Article 24 of the Supplementary Provisions) apply to corporation tax on income for business years of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the New Corporation Tax Act; hereinafter the same applies up to Article 21 of the Supplementary Provisions) starting on or after the Effective Date, corporation tax on consolidated income for consolidated business years of a consolidated corporation starting on or after the Effective Date, and corporation tax on liquidation income resulting from a dissolution (excluding a dissolution due to a merger and a specified trust dissolution prescribed in Article 92, paragraph (2) of the New Corporation Tax Act; hereinafter the same applies in this Article) of a corporation on or after the Effective Date (including corporation tax on income for a business year in liquidation of a corporation subject to corporation tax on liquidation income and corporation tax to be paid due to a partial distribution or delivery of residual assets), and with regard to corporation tax on income for business years of a corporation that started before the Effective Date, corporation tax on consolidated income for consolidated business years of a consolidated corporation that started before the Effective Date, and corporation tax on liquidation income resulting from a dissolution of a corporation before the Effective Date (including corporation tax on income for a business year in liquidation of a corporation subject to corporation tax on liquidation income and corporation tax to be paid due to a partial distribution of residual assets), the provisions then in force continue to govern.

①An incorporated association or incorporated foundation listed in the table of item (i) of Appended Table 2 of the Corporation Tax Act prior to the amendment by the provisions of Article 2 (hereinafter referred to as the "Former Corporation Tax Act" up to Article 22 of the Supplementary Provisions) that continues to exist as a general incorporated association or general incorporated foundation pursuant to the provisions of Article 40, paragraph (1) of the Act on the Arrangement of Related Acts upon the Enforcement of the Act on General Incorporated Associations and General Incorporated Foundations and the Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations (hereinafter referred to as the "Arrangement Act" in this Article) and that has not completed the registration under Article 106, paragraph (1) of the Arrangement Act (including as applied mutatis mutandis pursuant to Article 121, paragraph (1) of the Arrangement Act following the deemed replacement of terms) (for one whose authorization under Article 45 of the Arrangement Act has been revoked pursuant to the provisions of Article 131, paragraph (1) of the Arrangement Act (hereinafter referred to as an "incorporated association whose authorization was revoked" or an "incorporated foundation whose authorization was revoked", respectively, in this Article), limited to one that falls under the category of a non-profit corporation prescribed in Article 2, item (ix)-2 of the New Corporation Tax Act) is deemed to be a public interest corporation, etc. prescribed in Article 2, item (vi) of the New Corporation Tax Act (hereinafter referred to as a "public interest corporation, etc." up to Article 24 of the Supplementary Provisions), and the provisions of the New Corporation Tax Act and other laws and regulations concerning corporation tax apply to it.

②An incorporated association whose authorization was revoked that is deemed to be a public interest corporation, etc. pursuant to the provisions of the preceding paragraph and a former limited liability intermediate corporation prescribed in Article 2, paragraph (1) of the Arrangement Act to which the main clause of Article 3, paragraph (1) of the Arrangement Act applies (limited to one that falls under the category of a non-profit corporation prescribed in Article 2, item (ix)-2 of the New Corporation Tax Act) are to fall under the category of a general incorporated association listed in Appended Table 2 of the New Corporation Tax Act, and an incorporated foundation whose authorization was revoked that is deemed to be a public interest corporation, etc. pursuant to the provisions of the preceding paragraph is to fall under the category of a general incorporated foundation listed in that Table, respectively.

③A special unlimited liability intermediate corporation prescribed in Article 25, paragraph (2) of the Arrangement Act and a special Civil Code corporation prescribed in Article 42, paragraph (2) of the Arrangement Act (excluding an incorporated association whose authorization was revoked and an incorporated foundation whose authorization was revoked that are deemed to be public interest corporations, etc. pursuant to the provisions of paragraph (1)) are not to fall under the category of a non-profit corporation prescribed in Article 2, item (ix)-2 of the New Corporation Tax Act.