This Act comes into effect on April 1, 2010; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:

Unless otherwise provided for in these Supplementary Provisions, the provisions of the Income Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "new Income Tax Act" up to Article 9 and in Article 49 of the Supplementary Provisions) apply to income tax for 2010 and subsequent years, and the provisions then in force continue to govern income tax for 2009 and prior years.

Article 57-4, paragraph (1) of the new Income Tax Act applies to a transfer or gift of old shares as prescribed in that paragraph through a share exchange or qualified share exchange as prescribed in that paragraph which an individual effects on or after October 1, 2010, and the provisions then in force continue to govern a transfer of old shares as prescribed in Article 57-4, paragraph (1) of the Income Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "former Income Tax Act" up to Article 9 and in Article 49 of the Supplementary Provisions) through a share exchange as prescribed in that paragraph which an individual effected before that date.

Article 76 of the new Income Tax Act applies to income tax for 2012 and subsequent years, and the provisions then in force continue to govern income tax for 2011 and prior years.

Articles 79, 84, and 85 of the new Income Tax Act apply to income tax for 2011 and subsequent years, and the provisions then in force continue to govern income tax for 2010 and prior years.

Article 157, paragraph (4) of the new Income Tax Act applies in the case where a merger or similar transaction as prescribed in that paragraph (with regard to a distribution in kind as prescribed in that paragraph that is a distribution of residual assets, limited to one resulting from a dissolution on or after October 1, 2010) is effected on or after that date, and the provisions then in force continue to govern the case where a merger or similar transaction as prescribed in Article 157, paragraph (4) of the former Income Tax Act was effected before that date.

①The provisions of Part IV, Chapter II, Section 1 of the new Income Tax Act, the provisions of Article 190 of the new Income Tax Act (limited to the part concerning item (ii), (c)), and Appended Tables II through IV of the new Income Tax Act apply to salaries or other wages as prescribed in Article 183, paragraph (1) of the new Income Tax Act which are to be paid on or after January 1, 2011, and the provisions then in force continue to govern salaries or other wages as prescribed in Article 183, paragraph (1) of the former Income Tax Act which were to be paid before that date.

②Article 190 of the new Income Tax Act (limited to the part concerning item (ii), (b)) applies to salaries or other wages as prescribed in Article 183, paragraph (1) of the new Income Tax Act which are to be paid on or after January 1, 2012, and the provisions then in force continue to govern salaries or other wages as prescribed in Article 183, paragraph (1) of the former Income Tax Act which were to be paid before that date.

③Article 194, paragraph (1) and Article 195, paragraphs (1) and (3) of the new Income Tax Act apply to salary income earners' returns for deduction for Dependents, etc. as prescribed in Article 194, paragraph (4) of the new Income Tax Act and returns for deduction for Dependents, etc. regarding secondary salaries as prescribed in Article 195, paragraph (4) of the new Income Tax Act which are submitted on or after January 1, 2011.

④Article 196, paragraphs (1) and (2) of the new Income Tax Act apply to salary income earners' returns for insurance premium deduction as prescribed in paragraph (3) of that Article which are submitted on or after January 1, 2012.

①Article 203-3 of the new Income Tax Act applies to public pensions or retirement packages as prescribed in Article 203-2 of the new Income Tax Act which are to be paid on or after January 1, 2011, and the provisions then in force continue to govern public pensions or retirement packages as prescribed in Article 203-2 of the former Income Tax Act which were to be paid before that date.

②Article 203-5, paragraph (1) of the new Income Tax Act applies to returns for Dependents, etc. by recipients of public pensions or retirement packages as prescribed in paragraph (8) of that Article which are submitted on or after January 1, 2011.

①Article 224-5 of the new Income Tax Act (limited to the part concerning paragraph (1), items (i) and (iii)) and Article 225, paragraph (1) of the new Income Tax Act (limited to the part concerning item (xiii)) as it relates to those items apply to the payment of the difference or other settlement as prescribed in Article 224-5, paragraph (2) of the new Income Tax Act of a futures contract as prescribed in that paragraph that is a commodity futures contract, foreign commodity market transaction, or over-the-counter commodity derivatives transaction set forth in item (i) of that paragraph, which is effected on or after the date specified in Article 1, item (viii) of the Supplementary Provisions, and the provisions then in force continue to govern the payment of the difference or other settlement as prescribed in Article 224-5, paragraph (2) of the former Income Tax Act of a futures contract as prescribed in that paragraph that is a commodity futures contract set forth in item (i) of that paragraph, which was effected before that date.

②Article 224-5 of the new Income Tax Act (limited to the part concerning paragraph (1), item (iv)) and Article 225, paragraph (1) of the new Income Tax Act (limited to the part concerning item (xiii)) as it relates to that item apply to the payment of the difference or other settlement as prescribed in Article 224-5, paragraph (2) of the new Income Tax Act of a futures contract as prescribed in that paragraph that is a market derivatives transaction, foreign market derivatives transaction, or over-the-counter derivatives transaction set forth in item (ii) of that paragraph, which is effected on or after January 1, 2011, and the provisions then in force continue to govern the payment of the difference or other settlement as prescribed in Article 224-5, paragraph (2) of the former Income Tax Act of a futures contract as prescribed in that paragraph that is a market derivatives transaction or over-the-counter derivatives transaction set forth in item (ii) of that paragraph, which was effected before that date.

③Article 225, paragraph (1) of the new Income Tax Act (limited to the part concerning item (vi)) applies to remuneration as prescribed in that item which is to be paid on or after the date on which this Act comes into effect (hereinafter referred to as "the effective date"), and the provisions then in force continue to govern remuneration as prescribed in Article 225, paragraph (1), item (vi) of the former Income Tax Act which was to be paid before the effective date.

④With regard to the application of Article 225, paragraph (1) of the new Income Tax Act (limited to the part concerning item (vi)) during the period from the effective date to December 31, 2010, the phrase "contract for mutual aid" in that item is deemed to be replaced with "contract for mutual aid (other than a contract for mutual aid concluded by an agricultural co-operative conducting the business referred to in Article 10, paragraph (1), item (x) (Mutual Aid Facilities) of the Agricultural Co-operatives Act, or any other contract for mutual aid specified by Cabinet Order)".

⑤Article 225, paragraph (2) of the new Income Tax Act applies to distributions of proceeds as prescribed in item (i) of that paragraph and amounts deemed to be a dividend of surplus, dividend of profits, or distribution of surplus as prescribed in item (ii) of that paragraph for which the day on which the decision to pay is finalized as prescribed in that paragraph falls on or after the effective date, and the provisions then in force continue to govern distributions of proceeds as prescribed in item (i) of Article 225, paragraph (2) of the former Income Tax Act and amounts deemed to be a dividend of surplus, dividend of profits, or distribution of surplus as prescribed in item (ii) of that paragraph for which the day on which the decision to pay was finalized as prescribed in that paragraph falls before the effective date.

The provisions then in force continue to govern the application of penal provisions to conduct engaged in before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to conduct engaged in after this Act comes into effect in the cases in which prior laws are to continue to govern pursuant to the provisions of these Supplementary Provisions.

Beyond what is provided for in these Supplementary Provisions, transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.