The provisions of Article 81-4, item (x) (Scope, etc. of Contracts to Make Deposits or Savings, etc. Repeatedly) of the New Regulation apply to the interest and similar income prescribed in Article 224, paragraph (1) (Notice by a Person Receiving Interest, etc. or Dividends, etc.) of the New Act that is received with respect to the public and corporate bonds prescribed in that item that are purchased on or after the Effective Date of the Companies Act, and the provisions then in force continue to govern that interest and similar income received with respect to the public and corporate bonds prescribed in Article 81-4, item (x) (Scope, etc. of Contracts to Make Deposits or Savings, etc. Repeatedly) of the Former Regulation that were purchased before the Effective Date of the Companies Act.

①The provisions of Article 93, paragraph (1) (Withholding Receipt for a salary or other wage) of the New Regulation apply to the Withholding receipt prescribed in Article 226, paragraph (1) (Withholding Receipts) of the New Act that is submitted pursuant to that paragraph, or delivered pursuant to that paragraph or the proviso to paragraph (4) of that Article, with respect to the salary or other wage prescribed in Article 226, paragraph (1) of the New Act for which payment was finalized in each year from 2007 on, and the provisions then in force continue to govern the Withholding receipt prescribed in Article 226, paragraph (1) (Withholding Receipts) of the Former Act that is submitted or delivered pursuant to that paragraph with respect to the salary or other wage prescribed in that paragraph for which payment was finalized in each year in 2006 or earlier.

②The provisions of Article 93, paragraph (4) of the New Regulation apply to the Withholding receipt set forth in that paragraph that is delivered on or after January 1, 2007.

①The forms prescribed in Appended Table I (1) and Appended Table I (3) of the New Regulation apply to the application form prescribed in Article 3-13 (Forms of Applications for Tax-Exempt Postal Savings, etc.) of the New Regulation that is submitted on or after the Effective Date, and the provisions then in force continue to govern that application form that was submitted before the Effective Date.

②The forms prescribed in Appended Table III (1), Appended Table V (13), Appended Table V (15), Appended Table V (18) and Appended Table V (23) of the New Regulation apply to the statements and reports prescribed in Article 220 (Procedures for Payment of Withheld Income Taxes) and Article 225, paragraph (1) (Payment Reports and Notice of Payment) of the New Act that are attached or submitted pursuant to those provisions on or after the Effective Date, and the provisions then in force continue to govern those statements and reports that were attached or submitted before the Effective Date.

③The forms prescribed in Appended Table V (7) and Appended Table V (29) of the New Regulation as amended by the provisions amending Appended Table V (7) (excluding the portion replacing "in the case of acquisition of own shares, etc." in that table with "concerning amounts deemed to be dividends, etc.", the portion pertaining to Note 1 of that table, the portion pertaining to Note 2 (2) (b) of that table, the portion in Note 2 (3) (c) of that table replacing "reduction of capital or contributions listed" with "return of capital listed" and "that reduction of capital or contributions or" with "that return of capital or that", the portion pertaining to Note 2 (4) (c) of that table, and the portion in Note 2 (8) of that table replacing "reduction of capital or contributions" with "return of capital" and the portion replacing "withdrawal" with "withdrawal, organizational change") and the provisions amending Appended Table V (29) (excluding the portion pertaining to Note 1 of that table, the portion pertaining to Note 2 (2) (b) of that table, the portion pertaining to Note 2 (3) of that table, the portion pertaining to Note 2 (4) (c) of that table, the portion in Note 2 (4) (e) of that table adding "or contributions" after "own shares", the portion adding the following to Note 2 (4) of that table, the portion pertaining to Note 2 (6) of that table, and the portion pertaining to Note 2 (8) of that table (excluding the portion deleting ", cancellation of shares" and the portion replacing "withdrawal from membership" with "acquisition of own contributions, cancellation of contributions, return of contributions, withdrawal from membership")), apply to the reports and written notices prescribed in Article 225 of the New Act that are submitted or delivered pursuant to that Article on or after the Effective Date, and the provisions then in force continue to govern those reports and written notices that were submitted or delivered before the Effective Date.

④The forms prescribed in Appended Table III (2) through Appended Table III (4), Appended Table IV (2), Appended Table V (3), Appended Table IX (1) and Appended Table IX (2) of the New Regulation apply to the statements, paper-based notices and reports prescribed in Article 220, Article 224, paragraph (2) (Notice of Persons Receiving Dividends, etc.), Article 225, paragraph (1), Article 228-2 (Report on Exercise of Stock Acquisition Rights) and Article 228-3 (Report on Allotment of Shares Without Contribution) of the New Act that are attached or submitted pursuant to those provisions on or after the Effective Date of the Companies Act, and the provisions then in force continue to govern those statements, paper-based notices and reports that were attached or submitted before the Effective Date of the Companies Act.

⑤The forms prescribed in Appended Table V (7), Appended Table V (28) and Appended Table V (29) of the New Regulation as amended by the provisions amending Appended Table V (7) (limited to the portion replacing "in the case of acquisition of own shares, etc." in that table with "concerning amounts deemed to be dividends, etc.", the portion pertaining to Note 1 of that table, the portion pertaining to Note 2 (2) (b) of that table, the portion in Note 2 (3) (c) of that table replacing "reduction of capital or contributions listed" with "return of capital listed" and "that reduction of capital or contributions or" with "that return of capital or that", the portion pertaining to Note 2 (4) (c) of that table, and the portion in Note 2 (8) of that table replacing "reduction of capital or contributions" with "return of capital" and the portion replacing "withdrawal" with "withdrawal, organizational change"), the provisions amending Appended Table V (28) (excluding the portion in Note 2 (2) of that table deleting ", for the specified subsidiary shares prescribed in Article 37-14, paragraph (1) of that Act (hereinafter in this table referred to as 'specified subsidiary shares') that were transferred through a share exchange, etc. prescribed in that paragraph (hereinafter in this table referred to as 'share exchange, etc.'), specified subsidiary shares" and the portion deleting Note 2 (6) of that table, redesignating Note 2 (7) of that table as Note 2 (6) of that table, and deleting Note 2 (8) through (10) of that table) and the provisions amending Appended Table V (29) (limited to the portion pertaining to Note 1 of that table, the portion pertaining to Note 2 (2) (b) of that table, the portion pertaining to Note 2 (3) of that table, the portion pertaining to Note 2 (4) (c) of that table, the portion in Note 2 (4) (e) of that table adding "or contributions" after "own shares", the portion adding the following to Note 2 (4) of that table, the portion pertaining to Note 2 (6) of that table, and the portion pertaining to Note 2 (8) of that table (excluding the portion deleting ", cancellation of shares" and the portion replacing "withdrawal from membership" with "acquisition of own contributions, cancellation of contributions, return of contributions, withdrawal from membership")), apply to the reports and written notices prescribed in Article 225 of the New Act that are submitted or delivered pursuant to that Article on or after the Effective Date of the Companies Act, and the provisions then in force continue to govern those reports and written notices that were submitted or delivered before the Effective Date of the Companies Act.

⑥With regard to the application of the provisions of Note 2 (2) of the Remarks to the table of Appended Table V (28) of the New Regulation during the period from the Effective Date of the Companies Act to September 30, 2006, the phrase "shares (for the shares of a wholly owned subsidiary corporation in a share exchange prescribed in Article 2, item (xii)-6-3 of the Corporation Tax Act, shares of the wholly owned subsidiary corporation in a share exchange; for the shares of a wholly owned subsidiary corporation in a share transfer prescribed in item (xii)-6-5 of that Article, shares of the wholly owned subsidiary corporation in a share transfer," in Note 2 (2) of that table is deemed to be replaced with "shares (".

⑦The forms prescribed in Appended Table III (5), Appended Table V (12) and Appended Table V (14) of the New Regulation apply to the statements and reports prescribed in Article 220 and Article 225, paragraph (1) of the New Act that are attached or submitted pursuant to those provisions on or after January 1, 2007, and the provisions then in force continue to govern those statements and reports that were attached or submitted before that day.

⑧The form prescribed in Appended Table V (28) of the New Regulation as amended by the provisions amending Appended Table V (28) (limited to the portion in Note 2 (2) of that table deleting ", for the specified subsidiary shares prescribed in Article 37-14, paragraph (1) of that Act (hereinafter in this table referred to as 'specified subsidiary shares') that were transferred through a share exchange, etc. prescribed in that paragraph (hereinafter in this table referred to as 'share exchange, etc.'), specified subsidiary shares" and the portion deleting Note 2 (6) of that table, redesignating Note 2 (7) of that table as Note 2 (6) of that table, and deleting Note 2 (8) through (10) of that table), applies to the reports prescribed in Article 225, paragraph (1) of the New Act that are submitted pursuant to that paragraph on or after October 1, 2006, and the provisions then in force continue to govern those reports that were submitted before that day.

⑨The form prescribed in Appended Table VI (1) of the New Regulation applies to the Withholding receipt prescribed in Article 226, paragraph (1) (Withholding Receipts) of the New Act that is submitted pursuant to that paragraph, or delivered pursuant to that paragraph or the proviso to paragraph (4) of that Article, with respect to the salary or other wage prescribed in Article 226, paragraph (1) of the New Act for which payment was finalized in each year from 2007 on, and the provisions then in force continue to govern the Withholding receipt prescribed in Article 226, paragraph (1) (Withholding Receipts) of the Former Act that is submitted or delivered pursuant to that paragraph with respect to the salary or other wage prescribed in that paragraph for which payment was finalized in each year in 2006 or earlier.

⑩The forms prescribed in the preceding paragraphs may, for the time being, be replaced with the application form, statement, paper-based notice, report, written notice or Withholding receipt prescribed in the corresponding provision of the Former Regulation, with entries made in accordance with Appended Table I (1), Appended Table I (3), Appended Table III (1) through Appended Table III (5), Appended Table IV (2), Appended Table V (3), Appended Table V (7), Appended Table V (12) through Appended Table V (15), Appended Table V (18), Appended Table V (23), Appended Table V (28), Appended Table V (29), Appended Table VI (1) and Appended Table IX (1) of the New Regulation.