①The provisions of Article 217, paragraph (1), item (i)-3 (Scope of Corporations That Contribute Significantly to the Promotion of the Public Interest) of the New Order apply to specified donations prescribed in Article 78, paragraph (1) (Donation Deduction) of the New Act that an individual makes on or after the Effective Date, and the provisions then in force continue to govern specified donations prescribed in Article 78, paragraph (1) (Donation Deduction) of the Former Act that an individual made before the Effective Date.

②The provisions of Article 217, paragraph (1), item (iii) of the New Order apply to specified donations prescribed in Article 78, paragraph (1) of the New Act that an individual makes on or after the date specified in Article 1, item (iv) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern specified donations prescribed in Article 78, paragraph (1) of the Former Act that an individual made before that date.

①In the case where there is a Net Loss prescribed in Article 2, paragraph (1), item (xxv) (Definitions) of the New Act that arose in 2007, with regard to the application of Article 272, paragraph (2) (Events Equivalent to Discontinuation of Business, etc.) of the New Order when the application of Article 140, paragraph (5) (Claim to Be Issued a Refund Based on Carryback of Net Loss) or Article 141, paragraph (4) (Claim by an Heir to Be Issued a Refund Based on Carryback of Net Loss) of the New Act (including the case where these provisions are applied mutatis mutandis pursuant to Article 166 (Application Mutatis Mutandis to Nonresidents) of the New Act) is received, in Article 272, paragraph (2) of the New Order, the phrase "Part II, Chapter III, Section 1 (Tax Rates) of the Act" is deemed to be replaced with "Part II, Chapter III, Section 1 (Tax Rates) of the Act prior to its amendment by the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2006; hereinafter referred to as the "Amending Act"), as read with the replacement of terms pursuant to the provisions of Article 4 (Special Provisions on the Maximum Tax Rate for Residents) of the Act on Tax Reduction Measures for Income Tax and Corporation Tax to Be Promptly Taken in Response to Changes in the Economy and Society, etc. (Act No. 8 of 1999) prior to its repeal by the provisions of Article 14 (Repeal of the Act on Tax Reduction Measures for Income Tax and Corporation Tax to Be Promptly Taken in Response to Changes in the Economy and Society, etc.) of the Amending Act (that Act prior to its repeal is hereinafter referred to as the "Former Income Tax, etc. Reduction Measures Act")", the phrase "the amount of income tax calculated" is deemed to be replaced with "the amount of income tax calculated and the amount of the tax credit at a fixed rate prescribed in Article 6, paragraph (2) (Special Provisions on Tax Credits at Fixed Rates) of the Former Income Tax, etc. Reduction Measures Act", the phrase "those Articles" is deemed to be replaced with "Article 140, paragraph (5) or Article 141, paragraph (4) of the Act", and the phrase "the preceding Article" is deemed to be replaced with "Article 14, paragraph (1) (Special Provisions on Refunds by Carryback of Net Loss for 2007) of the Supplementary Provisions of the Amending Act and the preceding Article".

②The required particulars of the claim for a refund under Article 142, paragraph (1) (Procedures for Issuing Refunds Based on Carryback of Net Loss) of the New Act in the case where the provisions of Article 14, paragraph (1) (Special Provisions on Refunds by Carryback of Net Loss for 2007) of the Supplementary Provisions of the Amending Act or the provisions of the preceding paragraph apply are specified by Ministry of Finance Order.

①The provisions of Article 280, paragraph (2) (Income from Transfer of Assets in Japan) of the New Order apply to income arising from the transfer of assets listed in item (ii) of that paragraph that an individual makes on or after the Effective Date of the Companies Act, and the provisions then in force continue to govern income arising from the transfer of assets listed in Article 280, paragraph (2), item (ii) (Income from Transfer of Assets in Japan) of the Former Order that an individual made before the Effective Date of the Companies Act.

②A transfer of fractional shares in respect of which, pursuant to the provisions of Article 86, paragraph (1) (Transitional Measures Concerning Fractional Shares) of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Companies Act, the provisions then in force continue to govern is deemed to be a transfer of assets listed in Article 280, paragraph (2), item (ii) of the New Order.

The provisions of Article 326, paragraph (2) (Withholding on Annuities Based on Life Insurance Contracts, etc.) of the New Order apply to annuities prescribed in Article 207 (Obligation to Withhold Taxes) of the New Act that are payable on or after January 1, 2007, and the provisions then in force continue to govern annuities prescribed in Article 207 (Obligation to Withhold Taxes) of the Former Act that are payable before that date.

①The provisions of Article 346, paragraph (1) (Notice, etc. by Persons Receiving Delivered Money, etc.) of the New Order (limited to the part pertaining to item (i)) apply to money and assets other than money prescribed in that item that the person receiving delivery prescribed in Article 224-3, paragraph (3) (Notice by Persons Receiving Consideration for the Transfer of Shares or Similar Interests) of the New Act (hereinafter in this Article referred to as the "recipient") receives through a merger prescribed in that item, where that merger is on or after the Effective Date of the Companies Act, and the provisions then in force continue to govern money and assets other than money prescribed in Article 346, paragraph (1), item (i) (Notice, etc. by Persons Receiving Delivered Money, etc.) of the Former Order that the recipient receives through a merger prescribed in that item, where that merger is before the Effective Date of the Companies Act.

②The provisions of Article 346, paragraph (1) of the New Order (limited to the part pertaining to item (ii)) apply to money and assets other than money prescribed in that item that the recipient receives through a split prescribed in that item, where that split is on or after the Effective Date of the Companies Act, and the provisions then in force continue to govern money and assets other than money prescribed in Article 346, paragraph (1), item (ii) of the Former Order that the recipient receives through a split prescribed in that item, where that split is before the Effective Date of the Companies Act.

③The provisions of Article 346, paragraph (1) of the New Order (limited to the part pertaining to item (iii)) apply, excluding those provided for in the following paragraph, to money and assets other than money prescribed in that item that the recipient receives through a return of capital prescribed in that item, where the base date for that return of capital is on or after the Effective Date of the Companies Act, and the provisions then in force continue to govern money and assets other than money prescribed in Article 346, paragraph (1), item (iii) of the Former Order that the recipient receives through a reduction of capital or contributions prescribed in that item, where the base date for that reduction of capital or contributions is before the Effective Date of the Companies Act.

④With regard to money and assets other than money prescribed in Article 346, paragraph (1), item (iii) of the New Order that the recipient receives through a return of capital prescribed in that item made by a resolution under Article 454, paragraph (1) or (5) (Decisions on Matters Regarding Dividends of Surplus) of the Companies Act, or by a resolution of the board of directors in the case where there is a provision of the articles of incorporation under Article 459, paragraph (1) (Provisions of Articles of Incorporation That Board of Directors Determines Dividends of Surplus) of that Act, the provisions of Article 346, paragraph (1) of the New Order apply even where the base date for that return of capital is before the Effective Date of the Companies Act.

⑤The provisions then in force continue to govern money and assets other than money prescribed in Article 346, paragraph (1), item (iv) of the Former Order that the recipient receives through a cancellation of shares prescribed in that item, where that cancellation of shares is before the Effective Date.

⑥The provisions of Article 346, paragraph (1) of the New Order (limited to the part pertaining to item (v)) apply to money and assets other than money prescribed in that item that the recipient receives due to an event prescribed in that item, where that event is on or after the Effective Date, and the provisions then in force continue to govern money and assets other than money prescribed in Article 346, paragraph (1), item (vi) of the Former Order that the recipient receives through a refund of equity interest prescribed in that item, where that refund of equity interest is before the Effective Date.

⑦The provisions of Article 346, paragraph (1) of the New Order (limited to the part pertaining to item (vi)) apply to money and assets other than money prescribed in that item that the recipient receives through an entity conversion prescribed in that item, where that entity conversion is on or after the Effective Date of the Companies Act.

⑧The provisions of Article 346, paragraph (2) of the New Order apply to money prescribed in that paragraph that the recipient receives on or after the Effective Date of the Companies Act due to an event prescribed in that paragraph.

①The provisions of Article 351, paragraph (2) (Benefits Similar to Life Insurance Proceeds, etc.) of the New Order apply to the maturity refunds, etc. prescribed in item (i) of that paragraph of casualty insurance policies or similar contracts prescribed in that item that are payable on or after January 1, 2007, and the provisions then in force continue to govern the maturity refunds, etc. prescribed in Article 351, paragraph (2), item (i) (Benefits Similar to Life Insurance Proceeds, etc.) of the Former Order of casualty insurance policies or similar contracts prescribed in that item that are payable before that date.

②Article 351, paragraph (2), item (i) of the New Order applies to the maturity refunds, etc. prescribed in that item of casualty insurance policies concluded with a small amount and short term insurer prescribed in that item that are payable on or after the Effective Date.

①Article 354, paragraph (1) (Report on the Exercise of Share Options) of the New Order applies to the share options listed in the items of that paragraph that are issued or allotted pursuant to a resolution prescribed in Article 228-2 (Report on the Exercise of Share Options) of the New Act that is adopted on or after the Effective Date of the Companies Act.

②Article 354-2 (Allotment of Shares for Consideration at a Significantly Low Value) of the New Order applies to the allotment of shares without contribution prescribed in Article 228-3 (Report on Allotments of Shares Without Contribution) of the New Act that is made pursuant to a resolution prescribed in that Article that is adopted on or after the Effective Date of the Companies Act.