This Act comes into effect on April 1, 2021; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:

①The provisions of Article 37, paragraph (4) of the Corporation Tax Act as amended by Article 2 (hereinafter referred to as the "New Corporation Tax Act") apply to the amount of contributions or donations prescribed in paragraph (4) of that Article that a corporation (including an association or foundation without juridical personality; hereinafter the same applies in this paragraph) pays on or after the Effective Date, and with regard to the amount of contributions or donations prescribed in Article 37, paragraph (4) of the Corporation Tax Act prior to the amendment by Article 2 (hereinafter referred to as the "Former Corporation Tax Act") that a corporation paid before the Effective Date, the provisions then in force continue to govern.

②The provisions of the proviso to Article 37, paragraph (5) of the New Corporation Tax Act apply to amounts paid on or after the Effective Date by a public interest corporation, etc. prescribed in paragraph (4) of that Article.

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.