①With regard to the application of the provisions of Article 80, paragraph (4) of the New Corporation Tax Act in the case where the provisions of Article 20, paragraph (4) of the Supplementary Provisions apply, the phrase "or paragraph (5)" in that paragraph is deemed to be replaced with "or paragraph (5), or Article 20, paragraph (4) (Transitional Measures for Carryover of Losses) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020)".

②With regard to the application of the provisions of Article 80 of the New Corporation Tax Act in the case where each business year that began within two years before the first day of the business year showing a loss prescribed in Article 80, paragraph (1) of the New Corporation Tax Act (including as applied mutatis mutandis pursuant to paragraph (5) of that Article) (referred to as the "business year showing a loss" in item (iii)) of a domestic corporation deemed to have received the approval under Article 64-9, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 29, paragraph (1) of the Supplementary Provisions (referred to as a "business year within preceding two years" in this paragraph) is a consolidated business year, the amounts listed in the following items are deemed to be the amounts specified in the respective items, a consolidated tax return is deemed to be a Final Return that is a Blue Return, and that business year within preceding two years is deemed to be a business year that does not fall under a business year that ended before the day on which the approval under Article 64-9, paragraph (1) of the New Corporation Tax Act became effective, respectively:

①In the case where the approval under Article 4-2 of the Former Corporation Tax Act of a domestic corporation has been revoked pursuant to the provisions of Article 4-5, paragraph (2) of the Former Corporation Tax Act (including the case where the approval under Article 4-2 of the Former Corporation Tax Act has been revoked as governed by the provisions then in force pursuant to the provisions of Article 16, paragraph (2) of the Supplementary Provisions), or where it has received the approval under Article 4-5, paragraph (3) of the Former Corporation Tax Act (including the case where it has received the approval under Article 4-5, paragraph (3) of the Former Corporation Tax Act as governed by the provisions then in force pursuant to the provisions of Article 16, paragraph (3) of the Supplementary Provisions), when it seeks to obtain the approval set forth in Article 121, paragraph (1) of the Former Corporation Tax Act for filing the returns listed in the items of that paragraph for each business year on or after the business year listed in Article 122, paragraph (2), items (vi) through (viii) of the Former Corporation Tax Act via a Blue Return, the provisions then in force continue to govern the due date for filing the application form under Article 122, paragraph (1) of the Former Corporation Tax Act and the day on which approval is deemed to have been given pursuant to the provisions of Article 125 of the Former Corporation Tax Act.

②The due date for filing the application form under Article 122, paragraph (1) of the New Corporation Tax Act when a domestic corporation to which the provisions of Article 29, paragraph (2) of the Supplementary Provisions have been applied seeks to obtain the approval set forth in Article 121, paragraph (1) of the New Corporation Tax Act for filing the returns listed in the items of that paragraph for each business year on or after the following business year of its final consolidated business year via a Blue Return is, notwithstanding the provisions of Article 122, paragraph (1), the day before whichever is earlier of the day on which three months have elapsed from the first day of that following business year and the last day of that following business year.

③With regard to the application of the provisions of Article 127 of the New Corporation Tax Act to a domestic corporation deemed to have received the approval under Article 64-9, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 29, paragraph (1) of the Supplementary Provisions, the phrase "paragraph (1) of the preceding Article" in paragraph (1), item (i) of that Article is deemed to be replaced with "paragraph (1) of the preceding Article or Article 4-4, paragraph (1) (Retention of Books and Documents of Consolidated Corporations) of the Corporation Tax Act prior to the amendment by Article 3 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) (referred to as the 'Former Corporation Tax Act' in this paragraph)"; the phrase "the instructions of the district director of the tax office given pursuant to the provisions of paragraph (2) of the preceding Article" in item (ii) of that paragraph is deemed to be replaced with "the instructions of the district director of the tax office given pursuant to the provisions of paragraph (2) of the preceding Article or the instructions of the Commissioner of the National Tax Agency, the regional commissioner or the district director given pursuant to the provisions of Article 4-4, paragraph (2) of the Former Corporation Tax Act"; the phrase "a return under Article 74, paragraph (1) (Final Returns)" in item (iv) of that paragraph is deemed to be replaced with "a return under Article 74, paragraph (1) (Final Returns) or a return under Article 81-22, paragraph (1) (Consolidated Final Returns) of the Former Corporation Tax Act", and the phrase "pertaining to the return" with "pertaining to those returns"; and the phrase "又は" (or) in paragraphs (3) and (4) of that Article is deemed to be replaced with "若しくは" (or, joining a smaller group of alternatives).

①In the case where the final consolidated business year (meaning a consolidated business year ending on or after March 31, 2022; the same applies in this paragraph) of a consolidated parent corporation has ended, the provisions of Article 135 of the Former Corporation Tax Act that remain in force pursuant to the provisions of Article 14, paragraph (2) of the Supplementary Provisions apply by deeming that ending to be a fact listed in any of the items of Article 135, paragraph (3) of the Former Corporation Tax Act, and by deeming the due date for filing the return under Article 81-22, paragraph (1) of the Former Corporation Tax Act for that final consolidated business year to be the final filing due date prescribed in Article 135, paragraph (3) of the Former Corporation Tax Act.

②With regard to a claim for a refund under Article 135, paragraph (4) of the Former Corporation Tax Act made by a consolidated parent corporation before the due date for filing prescribed in the preceding paragraph, the provisions then in force continue to govern.

①The provisions of Article 28, paragraph (7) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. as amended by Article 30 (referred to as the "New 2018 Amendment Act" in this Article) apply to corporation tax on income for a business year of a domestic corporation ending on or after March 31, 2022.

②The provisions of Article 28, paragraph (7) of the Supplementary Provisions of the New 2018 Amendment Act do not apply to the amount of proceeds and the amount of expenses prescribed in that paragraph of a domestic corporation deemed to have received the approval under Article 64-9, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 29, paragraph (1) of the Supplementary Provisions.

③A domestic corporation that is deemed to fall under a corporation listed in any of the items of Article 64-11, paragraph (1) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 30, paragraph (3) or (5) of the Supplementary Provisions is deemed to fall under a corporation listed in any of the items of Article 64-11, paragraph (1) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act, and a domestic corporation that is deemed not to fall under a corporation listed in Article 64-11, paragraph (1), item (ii) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 30, paragraph (3) or (5) of the Supplementary Provisions is deemed not to fall under a corporation listed in Article 64-11, paragraph (1), item (ii) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act, respectively, and the provisions of Article 28, paragraph (7) of the Supplementary Provisions of the New 2018 Amendment Act apply.

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; hereinafter the same applies 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 and in the cases where provisions remain in force 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.