This Act comes into effect on April 1, 2010; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:

①Except as otherwise provided in these Supplementary Provisions, the provisions of the Corporation Tax Act as amended by the provisions of Article 2 (limited to the amending provisions other than those on organizational restructuring, etc.) (hereinafter referred to as the "New Corporation Tax Act" up to Article 29 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 23 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 due to a dissolution of a corporation (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 paragraph) 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 payable upon a distribution or delivery of a part of its residual assets; hereinafter the same applies in this Article), 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 due to a dissolution of a corporation before the Effective Date, the provisions then in force continue to govern.

②Except as otherwise provided in these Supplementary Provisions, the provisions of the Corporation Tax Act as amended by the provisions of Article 2 (excluding the amending provisions other than those on organizational restructuring, etc.) (hereinafter referred to as the "Corporation Tax Act as Amended for October" up to Article 26 of the Supplementary Provisions) apply to corporation tax on income for each business year of a corporation, corporation tax on consolidated income for each consolidated business year, and corporation tax on retirement pension funds in the case where a merger, company split, contribution in kind, distribution in kind (meaning a distribution in kind prescribed in Article 2, item (xii)-6 of the Corporation Tax Act as Amended for October, and, in the case of a distribution of residual assets, limited to one due to a dissolution on or after that date), share exchange or share transfer is effected on or after October 1, 2010, in the case where a dissolution (excluding a dissolution due to a merger and a dissolution due to an order commencing bankruptcy proceedings) or an order commencing bankruptcy proceedings is made on or after that date, or in the case where the residual assets of a corporation that dissolves on or after that date are determined, and with regard to corporation tax on income for each business year of a corporation, corporation tax on consolidated income for each consolidated business year, and corporation tax on retirement pension funds in the case where a merger, company split, contribution in kind, post-formation acquisition of assets (meaning a post-formation acquisition of assets prescribed in Article 2, item (xii)-6 of the Corporation Tax Act prior to the amendment by the provisions of Article 2 (excluding the amending provisions other than those on organizational restructuring, etc.) (hereinafter referred to as the "Corporation Tax Act Before the October Changes" up to Article 134 of the Supplementary Provisions)), share exchange or share transfer was effected before that date, and corporation tax on liquidation income of a corporation in the case where a dissolution (excluding a dissolution due to a merger and a specified trust dissolution prescribed in Article 92, paragraph (2) of the Corporation Tax Act Before the October Changes) was effected before that date, the provisions then in force continue to govern.

With regard to the application of the provisions of the New Corporation Tax Act during the period from the Effective Date to September 30, 2010, the phrase "one person" in Article 2, item (xii)-7-6 of the New Corporation Tax Act is deemed to be replaced with "except in the cases of this Part, Article 57 (Carryover of Losses in a Business Year When a Blue Return Has Been Filed), Article 61-11 (Gains or Losses on the Fair Valuation of Assets upon Commencement of Consolidated Taxation) and Article 61-12 (Gains or Losses on the Fair Valuation of Assets upon Joining Consolidated Taxation), one person".

The provisions of Article 4-3, paragraphs (1), (6) and (8) of the New Corporation Tax Act apply to an application under paragraph (1) of that Article in the case where the first day of the period that the domestic corporation prescribed in that paragraph intends to make its first consolidated business year in which it pays corporation tax on consolidated income for each consolidated business year upon obtaining the approval set forth in Article 4-2 of the New Corporation Tax Act is on or after October 1, 2010, and with regard to an application under Article 4-3, paragraph (1) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 (limited to the amending provisions other than those on organizational restructuring, etc.) (hereinafter referred to as the "Former Corporation Tax Act" up to Article 29 of the Supplementary Provisions) in the case where the first day of the period that the domestic corporation prescribed in that paragraph intends to make its first consolidated business year in which it pays corporation tax on consolidated income for each consolidated business year upon obtaining the approval set forth in Article 4-2 of the Former Corporation Tax Act is before October 1, 2010, the provisions then in force continue to govern.

①The provisions of Article 14, paragraph (2) of the Corporation Tax Act as Amended for October apply to business years in the case where another domestic corporation prescribed in that paragraph comes to fall under the case listed in paragraph (1), item (vi) or (vii) of that Article on or after October 1, 2010.

②With regard to the first consolidated business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act Before the October Changes in the case where, before October 1, 2010, another domestic corporation prescribed in paragraph (2) of that Article came to have, with a consolidated parent corporation, a full controlling interest held by that consolidated parent corporation as prescribed in paragraph (1), item (vi) of that Article, the provisions then in force continue to govern.

The provisions of Article 23, paragraph (3) of the Corporation Tax Act as Amended for October apply to the amount of dividends, etc. prescribed in that paragraph pertaining to shares or capital contributions that a corporation acquires through an acquisition prescribed in that paragraph on or after October 1, 2010.

The provisions of Article 23-2, paragraph (2) of the Corporation Tax Act as Amended for October apply to the amount of dividends of surplus, etc. prescribed in that paragraph pertaining to shares or capital contributions that a corporation acquires through an acquisition prescribed in that paragraph on or after October 1, 2010.

The provisions of Article 25-2 of the Corporation Tax Act as Amended for October apply to the amount of gain on gifts received prescribed in paragraph (1) of that Article that a corporation receives on or after October 1, 2010.

With regard to corporation tax on income for business years of a specially controlled family company prescribed in Article 35, paragraph (1) of the Former Corporation Tax Act that ended before the Effective Date, the provisions then in force continue to govern.

The provisions of Article 37, paragraph (2) of the Corporation Tax Act as Amended for October apply to the amount of contributions or donations prescribed in that paragraph that a corporation makes on or after October 1, 2010, and with regard to the amount of contributions or donations prescribed in Article 37, paragraph (2) of the Corporation Tax Act Before the October Changes that a corporation made before that date, the provisions then in force continue to govern.

①The provisions of Article 57, paragraph (8) of the Corporation Tax Act as Amended for October (limited to the part pertaining to item (i)) apply to the net operating loss specified in that item in the case where the date of the merger prescribed in that item of the domestic corporation prescribed in that paragraph is a day on or after October 1, 2010 (excluding a day within the period on or after October 1, 2010 of a consolidated parent corporation business year (meaning a consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act Before the October Changes; the same applies hereinafter up to Article 29 of the Supplementary Provisions) that started before the Effective Date), or in the case where the date of the determination of residual assets of the domestic corporation prescribed in Article 57, paragraph (8) of the Corporation Tax Act as Amended for October (limited to one that dissolves on or after October 1, 2010) is a day on or after October 1, 2010, and with regard to the net operating loss specified in Article 57, paragraph (9), item (ii) of the Corporation Tax Act Before the October Changes in the case where the date of the merger prescribed in that item of the domestic corporation prescribed in that paragraph is a day before October 1, 2010 (including a day within the period on or after October 1, 2010 of a consolidated parent corporation business year that started before the Effective Date), the provisions then in force continue to govern.

②With regard to the application of the provisions of Article 57, paragraph (8) of the Corporation Tax Act as Amended for October (limited to the part pertaining to item (i)) in the case where the date of the determination of residual assets of the domestic corporation prescribed in that paragraph (limited to one that dissolves on or after October 1, 2010) is a day within the period from October 1, 2010 to the day preceding the last day of a consolidated parent corporation business year that started before the Effective Date, the phrase "specified consolidated subsidiary corporation prescribed in Article 81-9, paragraph (2), item (i)" in that item is deemed to be replaced with "consolidated subsidiary corporation prescribed in Article 81-9, paragraph (2), item (ii) (Carryover of Consolidated Losses) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), which remains in force pursuant to the provisions of Article 26, paragraph (4) (Transitional Measures Concerning Carryover of Consolidated Losses) of the Supplementary Provisions of that Act".

③With regard to the net operating loss listed in the relevant item in the case where a corporation fell under a case prescribed in any of the items of Article 57, paragraph (10) of the Corporation Tax Act Before the October Changes within the period of a consolidated parent corporation business year that started before the Effective Date (including the period on or before September 30, 2010 of a consolidated parent corporation business year starting on or after the Effective Date), the provisions then in force continue to govern.

①The provisions of Article 58, paragraph (3) of the Corporation Tax Act as Amended for October (limited to the part pertaining to item (i)) apply to the net operating loss caused by a disaster specified in that item in the case where the date of the merger prescribed in that item of the domestic corporation prescribed in that paragraph is a day on or after October 1, 2010 (excluding a day within the period on or after October 1, 2010 of a consolidated parent corporation business year that started before the Effective Date), or in the case where the date of the determination of residual assets of the domestic corporation prescribed in that paragraph (limited to one that dissolves on or after October 1, 2010) is a day on or after October 1, 2010, and with regard to the net operating loss caused by a disaster specified in Article 58, paragraph (4), item (ii) of the Corporation Tax Act Before the October Changes in the case where the date of the merger prescribed in that item of the domestic corporation prescribed in that paragraph is a day before October 1, 2010 (including a day within the period on or after October 1, 2010 of a consolidated parent corporation business year that started before the Effective Date), the provisions then in force continue to govern.

②With regard to the application of the provisions of Article 58, paragraph (3) of the Corporation Tax Act as Amended for October (limited to the part pertaining to item (i)) in the case where the date of the determination of residual assets of the domestic corporation prescribed in that paragraph (limited to one that dissolves on or after October 1, 2010) is a day within the period from October 1, 2010 to the day preceding the last day of a consolidated parent corporation business year that started before the Effective Date, the phrase "specified consolidated subsidiary corporation prescribed in Article 81-9, paragraph (2), item (i) (Carryover of Consolidated Losses)" in that item is deemed to be replaced with "consolidated subsidiary corporation prescribed in Article 81-9, paragraph (2), item (ii) (Carryover of Consolidated Losses) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), which remains in force pursuant to the provisions of Article 26, paragraph (4) (Transitional Measures Concerning Carryover of Consolidated Losses) of the Supplementary Provisions of that Act".

③With regard to the amount of unappropriated loss caused by a disaster prescribed in Article 58, paragraph (5) of the Corporation Tax Act Before the October Changes in the case where a corporation effected a qualified merger, etc. prescribed in that paragraph in which the corporation is the acquiring corporation, etc. prescribed in that paragraph within the period of a consolidated parent corporation business year that started before the Effective Date (including the period on or before September 30, 2010 of a consolidated parent corporation business year starting on or after the Effective Date), the provisions then in force continue to govern.

The provisions of Article 61-2, paragraph (16) of the Corporation Tax Act as Amended for October apply to the capital gain or capital loss prescribed in paragraph (1) of that Article in the case where a corporation has received the delivery of monies or other assets due to grounds prescribed in paragraph (16) of that Article arising on or after October 1, 2010 with respect to another domestic corporation prescribed in that paragraph, or in the case where a corporation has ceased to hold shares of the other domestic corporation due to grounds prescribed in that paragraph arising on or after that date with respect to the other domestic corporation (including the case where it has been determined on or after that date that the corporation will not receive a distribution of residual assets).

①The provisions of Article 61-13 of the Corporation Tax Act as Amended for October apply to the amount of gain on transfer or amount of loss on transfer prescribed in paragraph (1) of that Article pertaining to a transfer of a transfer gain or loss adjustment asset prescribed in that paragraph that a corporation effects on or after October 1, 2010, and with regard to the amount of gain on transfer or amount of loss on transfer prescribed in Article 61-13, paragraph (1) of the Corporation Tax Act Before the October Changes pertaining to a transfer of a transfer gain or loss adjustment asset prescribed in that paragraph that a corporation effected before that date, the provisions then in force continue to govern, except in the case prescribed in the following paragraph.

②In the case where, with regard to the amount equivalent to the amount of gain on transfer or amount of loss on transfer prescribed in Article 61-13, paragraph (1) or Article 81-10, paragraph (1) of the Corporation Tax Act Before the October Changes (hereinafter referred to as the "former transfer gain or loss amount" in this paragraph) pertaining to a transfer of a transfer gain or loss adjustment asset prescribed in Article 61-13, paragraph (1) or Article 81-10, paragraph (1) of the Corporation Tax Act Before the October Changes (hereinafter referred to as a "former transfer gain or loss adjustment asset" in this paragraph) that a corporation effected before October 1, 2010, there is an amount that has not been included in gross profits or deductible expenses as of that date, the provisions of paragraphs (2) through (6) of Article 61-13 of the Corporation Tax Act as Amended for October apply by deeming the former transfer gain or loss adjustment asset to be a transfer gain or loss adjustment asset prescribed in paragraph (1) of that Article, the former transfer gain or loss amount to be the amount of gain on transfer or amount of loss on transfer prescribed in that paragraph pertaining to the transfer gain or loss adjustment asset prescribed in that paragraph, the corporation to be a corporation to which the provisions of that paragraph have been applied with regard to that amount of gain on transfer or amount of loss on transfer, the corporation that received the transfer of the former transfer gain or loss adjustment asset to be the transferee corporation prescribed in paragraph (2) of that Article, and the amount included in gross profits or deductible expenses pursuant to the provisions of Article 61-13, paragraph (2) or Article 81-10, paragraph (2) of the Corporation Tax Act Before the October Changes with regard to the amount equivalent to the former transfer gain or loss amount to be the amount included in gross profits or deductible expenses pursuant to the provisions of Article 61-13, paragraph (2) of the Corporation Tax Act as Amended for October with regard to the amount equivalent to that amount of gain on transfer or amount of loss on transfer, respectively.

With regard to the specified owned assets prescribed in Article 62-7, paragraph (7) of the Corporation Tax Act Before the October Changes in the case where a corporation effected a specified qualified merger, etc. prescribed in that paragraph in which the corporation is the acquiring corporation or the succeeding corporation in a company split within the period of a consolidated parent corporation business year that started before the Effective Date (including the period on or before September 30, 2010 of a consolidated parent corporation business year starting on or after the Effective Date), the provisions then in force continue to govern.

①The provisions of Article 81-4 of the New Corporation Tax Act apply to corporation tax on consolidated income for a consolidated business year for which the consolidated parent corporation business year of the consolidated corporation starts on or after the Effective Date, and with regard to corporation tax on consolidated income for a consolidated business year for which the consolidated parent corporation business year of the consolidated corporation started before the Effective Date, the provisions then in force continue to govern.

②The provisions of Article 81-4, paragraph (3) of the Corporation Tax Act as Amended for October apply to the amount of dividends, etc. prescribed in that paragraph pertaining to shares or capital contributions that a consolidated corporation acquires through an acquisition prescribed in that paragraph on or after October 1, 2010.

The provisions of Article 81-6, paragraph (2) of the Corporation Tax Act as Amended for October apply to the amount of contributions or donations prescribed in that paragraph that a consolidated corporation makes on or after October 1, 2010, and with regard to the amount of contributions or donations prescribed in Article 81-6, paragraph (2) of the Corporation Tax Act Before the October Changes that a consolidated corporation made before that date, the provisions then in force continue to govern.

①The provisions of Article 81-9, paragraph (1) of the New Corporation Tax Act apply to corporation tax on consolidated income for a consolidated business year for which the consolidated parent corporation business year of the consolidated parent corporation starts on or after the Effective Date, and with regard to corporation tax on consolidated income for a consolidated business year for which the consolidated parent corporation business year of the consolidated parent corporation started before the Effective Date, the provisions then in force continue to govern.

②The provisions of Article 81-9, paragraph (2) (limited to the part pertaining to item (i)) and paragraph (3) (limited to the part pertaining to item (i)) of the New Corporation Tax Act apply to the net operating loss or individually attributed amount of consolidated operating loss specified in that item of a consolidated parent corporation or a specified consolidated subsidiary corporation prescribed in Article 81-9, paragraph (2), item (i) of the New Corporation Tax Act for which the first day of the consolidated parent corporation's business year containing the consolidation approval date (meaning the day on which the approval set forth in Article 4-2 of the New Corporation Tax Act took effect; the same applies hereinafter in this Article) is on or after the Effective Date.

③In the case referred to in the preceding paragraph, with regard to the application of the provisions of Article 57, paragraph (9) or Article 58, paragraph (4) of the Corporation Tax Act Before the October Changes when a company split by split-off or a merger in which the specified consolidated subsidiary corporation prescribed in that paragraph is the splitting corporation or the acquired corporation is effected during the period from the Effective Date to September 30, 2010, the phrase "consolidated subsidiary corporation prescribed in Article 81-9, paragraph (2), item (ii)" in Article 57, paragraph (9), item (i), (b) and item (ii), (b) of the Corporation Tax Act Before the October Changes is deemed to be replaced with "specified consolidated subsidiary corporation prescribed in Article 81-9, paragraph (2), item (i)".

④With regard to the net operating loss or individually attributed amount of consolidated operating loss specified in Article 81-9, paragraph (2), item (i) or (ii) of the Former Corporation Tax Act of a consolidated parent corporation or consolidated subsidiary corporation for which the first day of the consolidated parent corporation's business year containing the consolidation approval date was before the Effective Date, the provisions of that paragraph (limited to the part pertaining to item (i) or (ii)) remain in force.

⑤In the case referred to in the preceding paragraph, with regard to the application of the provisions of Article 57, paragraph (9) or Article 58, paragraph (4) of the Corporation Tax Act Before the October Changes when a company split by split-off in which the consolidated subsidiary corporation prescribed in that paragraph is the splitting corporation is effected during the period from the Effective Date to September 30, 2010, or when a merger in which the consolidated subsidiary corporation prescribed in that paragraph is the acquired corporation is effected during the period from the Effective Date to the last day of the consolidated parent corporation business year referred to in that paragraph, the phrase "consolidated subsidiary corporation prescribed in Article 81-9, paragraph (2), item (ii)" in Article 57, paragraph (9), item (i), (b) and item (ii), (b) of the Corporation Tax Act Before the October Changes is deemed to be replaced with "consolidated subsidiary corporation prescribed in Article 81-9, paragraph (2), item (ii) (Carryover of Consolidated Losses) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), which remains in force pursuant to the provisions of Article 26, paragraph (4) (Transitional Measures Concerning Carryover of Consolidated Losses) of the Supplementary Provisions of that Act".

⑥The provisions of Article 81-9, paragraph (2) (limited to the part pertaining to item (ii)) and paragraph (3) (limited to the part pertaining to item (ii)) of the New Corporation Tax Act apply to the net operating loss or individually attributed amount of consolidated operating loss specified in that item in the case where a qualified merger prescribed in paragraph (2), item (ii) of that Article is effected within the period of a consolidated parent corporation business year of the consolidated parent corporation or consolidated subsidiary corporation prescribed in paragraph (2) of that Article starting on or after the Effective Date (limited to the period on or after October 1, 2010), or in the case where the residual assets of another domestic corporation prescribed in that item (limited to one that dissolves on or after October 1, 2010) are determined within the period of a consolidated parent corporation business year of that consolidated parent corporation or consolidated subsidiary corporation starting on or after the Effective Date.

⑦With regard to the net operating loss or individually attributed amount of consolidated operating loss specified in Article 81-9, paragraph (2), item (iii) of the Former Corporation Tax Act in the case where a consolidated parent corporation effected a qualified merger within the period of a consolidated parent corporation business year that started before the Effective Date (including the period on or before September 30, 2010 of a consolidated parent corporation business year starting on or after the Effective Date), or in the case where a consolidated parent corporation effected a quasi-merger Qualified Company Split by Split-Off prescribed in Article 57, paragraph (2) of the Former Corporation Tax Act on or before September 30, 2010, the provisions of that paragraph (limited to the part pertaining to that item) remain in force.

⑧With regard to the application of the provisions of Article 81-9, paragraph (2) of the New Corporation Tax Act during the period from the Effective Date to September 30, 2010, the phrase "Article 58, paragraph (4)" in item (i) of that paragraph is deemed to be replaced with "Article 58, paragraph (6)", the phrase "paragraph (5)" in (a) of that item with "paragraph (6)", the phrase "paragraph (4) or (8) of that Article" with "paragraph (5) or (9) of that Article", and the phrase "paragraph (3) of that Article" with "paragraph (4) of that Article".

⑨With regard to the net operating loss prescribed in Article 81-9, paragraph (3) of the Former Corporation Tax Act in the case where a consolidated corporation effected a merger or a company split by split-off on or before September 30, 2010, the provisions of that paragraph remain in force. In such a case, when the consolidated parent corporation business year containing the day preceding the date of that company split by split-off started before the Effective Date, the phrase "item (ii) of the preceding paragraph" in that paragraph is deemed to be replaced with "Article 81-9, paragraph (2), item (ii) (Carryover of Consolidated Losses) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), which remains in force pursuant to the provisions of Article 26, paragraph (4) (Transitional Measures Concerning Carryover of Consolidated Losses) of the Supplementary Provisions of that Act", and when the consolidated parent corporation business year containing that preceding day starts on or after the Effective Date, the phrase "consolidated subsidiary corporation prescribed in item (ii) of the preceding paragraph" in that paragraph is deemed to be replaced with "specified consolidated subsidiary corporation prescribed in item (i) of the preceding paragraph".

⑩The provisions of Article 81-9, paragraph (5) of the Corporation Tax Act as Amended for October (limited to the part pertaining to the consolidated subsidiary corporation referred to in item (iii) of that paragraph) apply to the individually attributed amount of consolidated operating loss specified in that item in the case where the day on which a qualified reorganization, etc. prescribed in that item in which the consolidated subsidiary corporation is the acquiring corporation, etc. prescribed in that item is effected is a day on or after October 1, 2010 (excluding a day within the period on or after October 1, 2010 of a consolidated parent corporation business year that started before the Effective Date).

⑪The provisions of Article 81-9-2, paragraph (2) of the New Corporation Tax Act (limited to the part pertaining to item (i)) apply to the amount of unappropriated loss or individually attributed amount of consolidated operating loss listed in that item in the case where a qualified merger prescribed in that item is effected within the period of a consolidated parent corporation business year of the consolidated parent corporation or consolidated subsidiary corporation prescribed in that paragraph starting on or after the Effective Date (limited to the period on or after October 1, 2010).

⑫With regard to the amount of unappropriated loss or individually attributed amount of consolidated operating loss listed in Article 81-9-2, paragraph (2), item (i) of the Former Corporation Tax Act in the case where a consolidated parent corporation effected a qualified merger within the period of a consolidated parent corporation business year that started before the Effective Date (including the period on or before September 30, 2010 of a consolidated parent corporation business year starting on or after the Effective Date), or in the case where a consolidated parent corporation effected a quasi-merger Qualified Company Split by Split-Off prescribed in Article 57, paragraph (2) of the Former Corporation Tax Act on or before September 30, 2010, the provisions of that paragraph (limited to the part pertaining to that item) remain in force. In such a case, the phrase "paragraph (2), item (iii) of the preceding Article" in that item is deemed to be replaced with "Article 81-9, paragraph (2), item (iii) (Carryover of Consolidated Losses) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), which remains in force pursuant to the provisions of Article 26, paragraph (7) (Transitional Measures Concerning Carryover of Consolidated Losses) of the Supplementary Provisions of that Act".

⑬The provisions of Article 81-10, paragraph (2) of the Corporation Tax Act as Amended for October (limited to the part pertaining to the consolidated subsidiary corporation referred to in item (ii) of that paragraph) apply to the individually attributed amount of consolidated operating loss listed in that item in the case where the day on which a qualified reorganization, etc. prescribed in that item in which the consolidated subsidiary corporation is the acquiring corporation, succeeding corporation in a company split, corporation receiving a capital contribution in kind or corporation receiving a distribution in kind is effected is a day on or after October 1, 2010 (excluding a day within the period on or after October 1, 2010 of a consolidated parent corporation business year that started before the Effective Date).

⑭The provisions of Article 81-9-2, paragraph (3) of the New Corporation Tax Act apply to the amount of unappropriated loss or individually attributed amount of consolidated operating loss prescribed in that paragraph in the case where the residual assets of a domestic corporation prescribed in that paragraph (limited to one that dissolves on or after October 1, 2010) are determined within the period of a consolidated parent corporation business year of the consolidated corporation showing a loss, etc. referred to in that paragraph starting on or after the Effective Date.

⑮The provisions of Article 81-9-2, paragraph (4) of the New Corporation Tax Act apply to the net operating loss or individually attributed amount of consolidated operating loss prescribed in that paragraph of a consolidated parent corporation or specified consolidated subsidiary corporation prescribed in that paragraph for which the first day of the consolidated parent corporation's business year containing the consolidation approval date is on or after the Effective Date.

⑯With regard to the net operating loss or individually attributed amount of consolidated operating loss prescribed in Article 81-9-2, paragraph (3) of the Former Corporation Tax Act of a consolidated parent corporation or consolidated subsidiary corporation prescribed in that paragraph for which the first day of the consolidated parent corporation's business year containing the consolidation approval date was before the Effective Date, the provisions of that paragraph remain in force. In such a case, the phrase "paragraph (2) of the preceding Article" in that paragraph is deemed to be replaced with "Article 81-9, paragraph (2) (Carryover of Consolidated Losses) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), which remains in force pursuant to the provisions of Article 26, paragraph (4) (Transitional Measures Concerning Carryover of Consolidated Losses) of the Supplementary Provisions of that Act".

⑰The provisions of Article 81-9-2, paragraph (5) of the New Corporation Tax Act apply to the amount of unappropriated loss or individually attributed amount of consolidated operating loss prescribed in that paragraph in the case where a qualified merger prescribed in that paragraph is effected within the period of a consolidated parent corporation business year of the consolidated parent corporation or consolidated subsidiary corporation prescribed in that paragraph starting on or after the Effective Date (limited to the period on or after October 1, 2010), or in the case where the residual assets of a corporation showing a loss, etc. or consolidated corporation showing a loss, etc. that is another domestic corporation prescribed in that paragraph (limited to one that dissolves on or after October 1, 2010) are determined within the period of a consolidated parent corporation business year of that consolidated parent corporation starting on or after the Effective Date.

⑱With regard to the amount of unappropriated loss or individually attributed amount of consolidated operating loss prescribed in Article 81-9-2, paragraph (4) of the Former Corporation Tax Act in the case where a consolidated parent corporation effected a qualified merger within the period of a consolidated parent corporation business year that started before the Effective Date (including the period on or before September 30, 2010 of a consolidated parent corporation business year starting on or after the Effective Date), or in the case where a consolidated parent corporation effected a quasi-merger Qualified Company Split by Split-Off prescribed in Article 57, paragraph (2) of the Former Corporation Tax Act on or before September 30, 2010, the provisions of that paragraph remain in force. In such a case, the phrase "item (iii), (a) of that paragraph" in that paragraph is deemed to be replaced with "Article 81-9, paragraph (2), item (iii), (a) (Carryover of Consolidated Losses) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), which remains in force pursuant to the provisions of Article 26, paragraph (7) (Transitional Measures Concerning Carryover of Consolidated Losses) of the Supplementary Provisions of that Act".

With regard to the amount of gain on transfer or amount of loss on transfer prescribed in Article 81-10, paragraph (1) of the Corporation Tax Act Before the October Changes pertaining to a transfer of a transfer gain or loss adjustment asset prescribed in that paragraph that a consolidated corporation effected on or before September 30, 2010, the provisions then in force continue to govern, except in the case prescribed in Article 22, paragraph (2) of the Supplementary Provisions.

The provisions of Article 81-12 of the New Corporation Tax Act apply to corporation tax on consolidated income for a consolidated business year for which the consolidated parent corporation business year of the consolidated parent corporation prescribed in paragraph (1) of that Article starts on or after the Effective Date, and with regard to corporation tax on consolidated income for a consolidated business year for which the consolidated parent corporation business year of the consolidated parent corporation prescribed in Article 81-12, paragraph (1) of the Former Corporation Tax Act started before the Effective Date, the provisions then in force continue to govern.

The provisions of Article 81-13 of the New Corporation Tax Act apply to corporation tax on consolidated income for consolidated business years for which the consolidated parent corporation business year of the consolidated corporation referred to in paragraph (1) of that Article commences on or after the Effective Date, and with regard to corporation tax on consolidated income for consolidated business years for which the consolidated parent corporation business year of the consolidated corporation referred to in Article 81-13, paragraph (1) of the Former Corporation Tax Act commenced before the Effective Date, the provisions then in force continue to govern.

In the case where a domestic ordinary corporation, etc. prescribed in Article 92, paragraph (1) of the Corporation Tax Act Before the October Changes that is subject to corporation tax on liquidation income with regard to which the provisions then in force continue to govern pursuant to the provisions of Article 10, paragraph (2) of the Supplementary Provisions has had special income tax for reconstruction imposed while in liquidation, pursuant to the provisions of Chapter IV of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (Act No. 117 of 2011), on the income listed in Article 10, item (iv), (a) and (b) of that Act, with regard to the application of the provisions of Part II, Chapter III, Article 129, paragraph (1), Article 135 and Article 137 of the Corporation Tax Act Before the October Changes, the amount of the special income tax for reconstruction so imposed is deemed to be the amount of income tax to be credited against the amount of the corporation tax on that liquidation income of that domestic ordinary corporation, etc. (including corporation tax pertaining to income for a business year in liquidation of that domestic ordinary corporation, etc.).

The provisions of Article 8, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Corporation Tax Act, etc. as amended by the provisions of the preceding Article apply to a company split effected on or after October 1, 2010 by a corporation prescribed in that paragraph, and with regard to a company split and a post-formation acquisition of assets (meaning a post-formation acquisition of assets prescribed in Article 2, item (xii)-6 of the Corporation Tax Act Before the October Changes) effected before that date by a corporation prescribed in Article 8, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Corporation Tax Act, etc. prior to the amendment by the provisions of the preceding Article, the provisions then in force continue to govern.

With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.

Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.