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.