in Article 12, the provision amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part changing "Articles 1 and 2" to "Articles 1 to 2-2" and the part changing "Article 86-6" to "Article 86-5"), the provision amending Article 2 of that Act, the provision adding one Article after that Article in Chapter I of that Act, the provision amending Article 3-2 of that Act (limited to the part changing "specified-purpose trust" to "Specified Trust That Issues Beneficiary Certificates" and adding "(excluding dividends of surplus prescribed in that paragraph)" after "dividends, etc. prescribed in"), the provision amending Article 3-3, paragraph (5) of that Act, the provision amending Article 6, paragraph (3) of that Act, the provision amending Article 8-2, paragraph (1) of that Act (limited to the part changing "dividends, etc. that" to "dividends of surplus that" in that paragraph and the part changing "Article 230, item (iv)" to "Article 230, paragraph (1), item (iv)" in item (ii) of that paragraph), the provision amending Article 8-3, paragraph (1) of that Act (excluding the part changing "beneficiary certificates" to "beneficial interests"), the provision amending paragraph (2) of that Article (excluding the part changing "beneficiary certificates" to "beneficial interests"), the provision amending paragraph (5) of that Article, the provision amending Article 9, paragraph (1) of that Act (excluding the part changing "beneficiary certificates" to "beneficial interests" and "Article 2, paragraph (28)" to "Article 2, paragraph (22)" in item (i) of that paragraph, the part changing "beneficiary certificates (" to "beneficial interests (" and "to beneficiary certificates" to "to beneficial interests" in item (ii) of that paragraph, the part concerning item (iv) of that paragraph and the part concerning item (viii) of that paragraph), the provision amending paragraph (3) of that Article, the provision amending Article 9-2, paragraph (4) of that Act, the provision amending Article 9-4, paragraph (1) of that Act (limited to the part changing ", specified-purpose trusts" to "or beneficial interests in Specified Trusts That Issue Beneficiary Certificates, bond-type beneficial interests"), the provision amending paragraph (2) of that Article (excluding the part changing "beneficiary certificates" to "beneficial interests"), the provision amending paragraph (3) of that Article, the provision renumbering that paragraph as paragraph (4) of that Article, the provision adding one paragraph after paragraph (2) of that Article, the provision adding one paragraph to that Article, the provision adding one Article after Article 9-5 of that Act, the provision amending Article 9-7, paragraph (1) of that Act, the provision amending Article 28-4 of that Act, the provision amending Article 32, paragraph (2) of that Act (excluding the part changing "Article 2, paragraph (19)" to "Article 2, paragraph (12)" and the part changing "Article 2, paragraph (21)" to "Article 2, paragraph (14)" in item (ii) of that paragraph), the provision amending Article 37-10, paragraph (2), item (vi) of that Act, the provision amending paragraph (3), item (i) of that Article (limited to the part adding "(including a trust merger related to a Trust Subject to Corporate Taxation; the same applies hereinafter in this item)" after "merger of a corporation" and the part adding "(including a trustee corporation prescribed in Article 6-3 of the Income Tax Act related to a Trust Subject to Corporate Taxation that is a new trust resulting from a trust merger)" after "merging corporation"), the provision amending item (ii) of that paragraph (excluding the part changing "or contributions other than" to "or contributions, or of shares or contributions of a corporation that has, with the successor corporation in a split, a relationship specified by Cabinet Order as a relationship of holding all of the issued shares, etc. of that successor corporation in a split, other than the shares or contributions of either one of them" and the part changing "limited to those that were made" to "excluding those that were not made"), the provision amending item (iii) of that paragraph, the provision amending paragraph (4) of that Article, the provision amending Article 37-11, paragraph (1) of that Act (limited to the part changing "paragraph (4) of that Article" to "item (v) of that paragraph" and adding "(excluding specified stock Investment Trusts prescribed in Article 3-2)" after "stock, etc. Securities Investment Trusts" in that paragraph and the part concerning item (iv) of that paragraph), the provision amending Article 37-14, paragraph (1), item (iii) of that Act, the provision amending Article 39, paragraph (1) of that Act, the provision amending Article 40-4, paragraph (2), item (iii) of that Act (excluding the part changing "shares, etc." to "number of shares, etc."), the provision amending paragraph (4), item (i) of that Article, the provision adding two paragraphs to that Article, the provision amending Article 40-5 of that Act, the provision amending Chapter II, Section 4-2, Subsection 2 of that Act, the provision amending Article 41-4-2 of that Act (including its heading), the provision amending Article 41-9, paragraph (4) of that Act, the provision amending Article 41-12, paragraph (4) of that Act, the provision amending Article 42-4, paragraph (11), items (iv) and (vii) and paragraph (14) of that Act, the provision amending Article 42-5 of that Act (limited to the part concerning paragraph (4) of that Article and the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" in paragraph (8) of that Article), the provision amending Article 42-6, paragraph (5) of that Act (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision amending paragraph (10) of that Article (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision amending Article 42-7, paragraph (5) of that Act (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision amending paragraph (10) of that Article (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision amending Article 42-9, paragraph (3) of that Act, the provision amending paragraph (6) of that Article, the provision amending Article 42-10, paragraph (5) of that Act (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision amending paragraph (10) of that Article (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision amending Article 42-11, paragraph (5) of that Act (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision amending paragraph (10) of that Article (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision amending Article 52-2, paragraph (2) of that Act (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision amending Article 52-3, paragraph (2) of that Act, the provision amending paragraph (12) of that Article, the provision amending Article 62, paragraph (1) of that Act (limited to the part changing "Article 92" to "Article 92, paragraph (1)"), the provision amending Article 62-3, paragraph (2), item (i), (a) of that Act, the provision amending (b) of that item (excluding the part changing "Article 2, paragraph (19)" to "Article 2, paragraph (12)" and the part changing "Article 2, paragraph (21)" to "Article 2, paragraph (14)" in (b)(2) of that item), the provision amending paragraph (3) of that Article, the provision amending Article 65-7, paragraph (15), item (i) of that Act, the provision amending Article 66-4, paragraph (6) of that Act, the provision amending Article 66-6, paragraph (2), item (iii) of that Act (excluding the part changing "shares, etc." to "number of shares, etc."), the provision amending paragraph (4), item (i) of that Article, the provision adding two paragraphs to that Article, the provision amending Article 66-8, paragraph (1) of that Act, the provision amending paragraph (5) of that Article, the provision amending Chapter III, Section 7-4, Subsection 2 of that Act, the provision amending Article 67-6, paragraph (1) of that Act, the provision amending the heading preceding Article 67-12 of that Act, the provision amending that Article, the provision amending Article 67-13, paragraph (3) of that Act, the provision deleting Article 68-3-2 of that Act, the provision amending Article 68-3-3 of that Act (including its heading) (excluding the part concerning paragraph (1), item (i) of that Article), the provision renumbering that Article as Article 68-3-2 of that Act, the provision amending Article 68-3-4 of that Act (including its heading) (excluding the part concerning paragraph (1), item (i) of that Article), the provision renumbering that Article as Article 68-3-3 of that Act and adding one Article after that Article, the provision deleting Articles 68-3-5 through 68-3-14 of that Act, the provision amending Article 68-4 of that Act, the provision amending Article 68-9, paragraph (11), items (iv) and (viii) of that Act, the provision amending paragraph (14) of that Article, the provision amending Article 68-10 of that Act (limited to the part concerning paragraph (4) of that Article and the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" and "item (xxxi)-3 of that Article" to "item (xxxii) of that Article" in paragraph (9) of that Article), the provision amending Article 68-11, paragraph (5) of that Act (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision amending paragraph (11) of that Article (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" and the part changing "item (xxxi)-3 of that Article" to "item (xxxii) of that Article"), the provision amending Article 68-12, paragraph (5) of that Act (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision amending paragraph (11) of that Article (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" and the part changing "item (xxxi)-3 of that Article" to "item (xxxii) of that Article"), the provision amending Article 68-13, paragraph (3) of that Act, the provision amending paragraph (7) of that Article, the provision amending Article 68-14, paragraph (5) of that Act (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision amending paragraph (11) of that Article (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" and the part changing "item (xxxi)-3 of that Article" to "item (xxxii) of that Article"), the provision amending Article 68-15, paragraph (5) of that Act (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision amending paragraph (11) of that Article (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" and the part changing "item (xxxi)-3 of that Article" to "item (xxxii) of that Article"), the provision amending Article 68-40, paragraph (2) of that Act (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision amending paragraph (3) of that Article, the provision amending Article 68-41, paragraph (2) of that Act, the provision amending paragraphs (9) and (12) of that Article, the provision amending Article 68-68, paragraph (2), item (i), (b) of that Act, the provision amending Article 68-78, paragraph (15), item (i) of that Act, the provision amending Article 68-88, paragraph (5) of that Act, the provision amending paragraph (14) of that Article, the provision amending Article 68-90, paragraph (4), item (i) of that Act, the provision amending paragraph (5) of that Article, the provision adding two paragraphs to that Article, the provision amending Article 68-92, paragraph (1) of that Act, the provision amending paragraph (5) of that Article, the provision amending Section 24, Subsection 2 of that Chapter, the provision amending the heading preceding Article 68-105-2 of that Act, the provision amending that Article, the provision amending Article 68-105-3, paragraph (3) of that Act, the provision amending Article 68-109, paragraph (2) of that Act, the provision amending Article 68-110 of that Act, the provision amending Article 68-111 of that Act, the provision amending Article 70, paragraph (3) of that Act, the provision deleting Articles 86-4 and 86-5 of that Act, the provision amending Article 86-6, paragraph (1) of that Act, the provision renumbering that Article as Article 86-4 and adding one Article after that Article in Chapter VI, Section 1 of that Act and the provision amending Article 90-10, paragraph (3) of that Act, and the provisions of Article 57, Article 59, Articles 61 through 64, Article 74, paragraph (2), Article 75, paragraphs (1), (3) and (5) through (8), Article 81, paragraph (2), Article 82, Article 84, Article 99, paragraph (2), Article 100, Article 105, Article 111, Article 122, paragraph (2), Article 123, Article 127, Article 129, Article 130, Article 133 and Article 139 of the Supplementary Provisions, and, in Article 152 of the Supplementary Provisions, the provision amending Article 9, paragraph (2) of the Supplementary Provisions of the Act on Arrangement of Relevant Acts for the Development of Securities Markets through the Reform of Securities Settlement Systems, etc. (Act No. 65 of 2002) (limited to the part changing "'to persons with disabilities, etc.'" to "'to persons with disabilities, etc.', the phrase 'or distribution of proceeds' is deemed to be replaced with ', distribution of proceeds, or dividend of surplus (meaning a dividend of surplus prescribed in Article 24, paragraph (1) (Dividend Income); the same applies hereinafter in this item)', and the phrase 'corresponding interest or distribution of proceeds' is deemed to be replaced with 'corresponding interest, distribution of proceeds, or dividend of surplus'") and the provision amending paragraph (5) of that Article (limited to the part changing "'or distribution of proceeds'" to "', distribution of proceeds, or dividend of surplus prescribed in Article 24, paragraph (1) (Dividend Income)', the phrase 'Trust Act' in paragraph (3) of that Article is deemed to be replaced with 'Act on Charitable Trust', and the phrase 'Article 66' is deemed to be replaced with 'Article 1'");