①The provisions of Article 150-3 of the Corporation Tax Act as Amended for 2026 apply to the group international minimum tax amount report matters, etc. prescribed in paragraph (1) of that Article and the group domestic minimum tax amount report matters, etc. prescribed in paragraph (4) of that Article pertaining to covered fiscal years starting on or after April 1, 2026, and with regard to the specified multinational enterprise group report matters, etc. prescribed in Article 150-3, paragraph (1) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 (limited to the amending provisions listed in Article 1, item (iii), (b) of the Supplementary Provisions) pertaining to covered fiscal years that started before that date, the provisions then in force continue to govern.

②With regard to the application of the provisions of Article 150-3, paragraph (4) of the Corporation Tax Act as Amended for 2026 in the case of seeking to be subject to the provisions of paragraph (1) (including as applied mutatis mutandis pursuant to paragraph (5) of the preceding Article) or paragraph (3) (including as applied mutatis mutandis pursuant to paragraph (6) of that Article) of the preceding Article, the phrase "and other provisions specified by Cabinet Order" in item (ii) of that paragraph is deemed to be replaced with ", the provisions of Article 18, paragraph (1) (Transitional Measures Concerning the Calculation of the Domestic Minimum Tax Amount) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025) (including as applied mutatis mutandis pursuant to paragraph (5) of that Article) or paragraph (3) of that Article (including as applied mutatis mutandis pursuant to paragraph (6) of that Article) and other provisions specified by Cabinet Order".