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.