This Act comes into effect on the date specified by Cabinet Order within a period not exceeding nine months from the date of promulgation (hereinafter referred to as "the Effective Date").

With regard to the Fixed Assets prescribed in Article 45, paragraph (1) of the Corporation Tax Act prior to the amendment by the provisions of the preceding Article (hereinafter referred to as the "Former Corporation Tax Act" in this Article) that a corporation conducting the business listed in item (vii) of that paragraph that had, before the Effective Date, obtained the permission under Article 3 of the Act on Wire Broadcasting Telephone Business prior to its repeal by the provisions of Article 2 of the Supplementary Provisions acquires with monies or materials delivered by the users prescribed in that paragraph, and the Fixed Assets prescribed in Article 45, paragraph (2) of the Former Corporation Tax Act delivered by those users, the provisions of that Article (limited to the part pertaining to that item) remain in force. In such a case, the phrase "Act on Wire Broadcasting Telephone Business" in that item is deemed to be replaced with "Act on Wire Broadcasting Telephone Business prior to its repeal by the provisions of Article 2 (Repeal of Acts) of the Supplementary Provisions of the Act Partially Amending the Broadcasting Act, etc. (Act No. 65 of 2010)".