If, during the period from January 17, 1995 until the day preceding the effective date of the Act Partially Amending the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 48 of 1995), there is an amount of interest levy collected under Article 71-10, paragraph (2) on the interest, distribution of proceeds or gains specified in the relevant items, by reason of the occurrence of the facts set forth in the items of Article 5, paragraph (1) of the Supplementary Provisions of that Act, and those facts arose from damage suffered in the Great Hanshin-Awaji Earthquake, and a worker prescribed in Article 4-2, paragraph (1) of the Act on Special Measures Concerning Taxation who has that collected amount of interest levy requests, as provided by Cabinet Order, by September 30 of that year, the prefectural governor of the place where the business office, etc. prescribed in Article 24, paragraph (8) pertaining to that collected interest levy is located, to refund that collected amount of interest levy, the prefecture in which that business office, etc. is located must, in accordance with the rules of Articles 17, 17-2 and 17-4, refund that collected amount of interest levy or appropriate it to the unpaid local government levies of that worker. In this case, the phrase "the day specified in each of the following items for the category of overpayment or payment by mistake set forth in that item" in Article 17-4, paragraph (1) is deemed to be replaced with "the day on which one month elapses from the day on which a request for refund under Article 8-3 of the Supplementary Provisions was made".

For the time being, with regard to interest, etc. prescribed in Article 4-5, paragraph (1) of the Act on Special Measures Concerning Taxation to which paragraph (8) of that Article applies, the provisions concerning interest levy apply on the deeming that the trustee of the specified donation trust prescribed in paragraph (8) of that Article has paid that interest, etc.

With regard to the application of Article 72-2, paragraphs (1) and (2), for the time being, in paragraph (1), item (i), (b) of that Article, the phrase "whose amount of stated capital or amount of capital contributions is 100,000,000 yen or less or that have no capital or capital contributions" is deemed to be replaced with "whose amount of stated capital or amount of capital contributions is 100,000,000 yen or less or that have no capital or capital contributions (excluding those that fell under the corporations listed in (a) with respect to the enterprise tax for the previous business year and whose amount of paid-in capital (meaning the amount specified by Cabinet Order as the amount of capital contributed to the corporation by its shareholders, or by members of a general partnership company, limited partnership company or limited liability company, or other investors in the corporation; the same applies in item (i) of the following paragraph) exceeds 1 billion yen)", and in paragraph (2), item (i) of that Article, the phrase "whether a corporation is one whose amount of stated capital or amount of capital contributions is 100,000,000 yen or less and whether it is a corporation that has no capital or capital contributions" is deemed to be replaced with "whether a corporation is one whose amount of stated capital or amount of capital contributions is 100,000,000 yen or less and whether it is a corporation that has no capital or capital contributions, and whether it is a corporation whose amount of paid-in capital exceeds 1 billion yen".

①If a corporation that is a certified special business restructuring operator prescribed in Article 24-3, paragraph (1) of the Act on Strengthening Industrial Competitiveness (Act No. 98 of 2013) and that has received the certification under Article 24-2, paragraph (1) of that Act for a special business restructuring plan prescribed in that paragraph (hereinafter in this paragraph referred to as a "special business restructuring plan") during the period from the effective date of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc. to Promote the Creation of New Businesses and Investment in Industry (Act No. 45 of 2024) through March 31, 2027 (hereinafter in this paragraph referred to as a "certified special business restructuring operator") acquires shares of or capital contributions to another corporation (hereinafter in this paragraph referred to as "shares, etc."), or takes transfer of shares of another corporation, as a measure (limited to the measures set forth in Article 2, paragraph (18), items (iii), (iv) and (vi) of that Act) for the special business restructuring prescribed in Article 2, paragraph (18) of that Act (limited to special business restructuring that conforms to the criteria determined by the Minister for Internal Affairs and Communications as particularly contributing to the improvement of productivity and the development of demand; hereinafter in this paragraph referred to as "special business restructuring") carried out in accordance with the special business restructuring plan pertaining to that certification (where the change has been certified under paragraph (1) of that Article, the plan as changed), and has continued to hold them from the day of that acquisition or transfer (hereinafter in this paragraph referred to as the "date of acquisition, etc.") onward, and has had a full controlling interest (meaning the full controlling interest prescribed in Article 2, item (xii)-7-6 of the Corporation Tax Act; the same applies hereinafter in this paragraph) with that other corporation continuously on and after the date of acquisition, etc. (excluding where the amount of consideration for that acquisition or transfer exceeds 10 billion yen or is less than 100,000,000 yen), then, with regard to the application of Article 72-2, paragraph (1) to the business carried out by that other corporation (hereinafter in this paragraph referred to as the "covered corporation") and by the other corporation in the case where the covered corporation and that certified special business restructuring operator have, within five years before the date of the application for the certification under Article 24-2, paragraph (1) of the Act on Strengthening Industrial Competitiveness, acquired shares, etc. of another corporation or taken transfer of shares of another corporation, have continued to hold them from the day of that acquisition or transfer onward, and have had a full controlling interest with that other corporation continuously on and after that day (limited to those specified by Order of the Ministry of Internal Affairs and Communications among the other corporations in the case where that other corporation takes the measures for that special business restructuring; hereinafter in this paragraph referred to as a "corporation whose shares were acquired within five years"), solely for the enterprise tax for each business year from the business year that includes the date of acquisition, etc. of the covered corporation or the corporation whose shares were acquired within five years through the business year that includes the day on which five years have elapsed from that date of acquisition, etc. (where the certification under Article 24-2, paragraph (1) of the Act on Strengthening Industrial Competitiveness has been rescinded pursuant to Article 24-3, paragraph (2) or (3) of that Act, the business year preceding the business year that includes the day of the rescission), the phrase "those exceeding 200,000,000 yen" in Article 72-2, paragraph (1), item (i), (b), (1) and (2) is deemed to be replaced with "those exceeding 200,000,000 yen (excluding the covered corporation prescribed in Article 8-3-4, paragraph (1) of the Supplementary Provisions and the corporation whose shares were acquired within five years prescribed in that paragraph)".

②Cabinet Order provides for the necessary particulars concerning the application of the provisions of the preceding paragraph.

With regard to the application of Article 72-5, paragraph (1) and Article 72-24-7, paragraph (7) to a federation of agricultural cooperatives that has undergone an entity conversion pursuant to Article 12 of the Supplementary Provisions of the Act Partially Amending the Agricultural Co-operatives Act, etc., and Other Matters (Act No. 63 of 2015) from the surviving prefectural central union prescribed in that Article and that continues to use the words "Central Union of Agricultural Cooperatives" in its name pursuant to Article 18 of the Supplementary Provisions of that Act, in Article 72-5, paragraph (1), item (v), the phrase "limited to those; referred to as the 'specified federation of agricultural cooperatives' in Article 72-23, paragraph (2) and Article 72-24-7, paragraph (7))" is deemed to be replaced with "(referred to as the 'specified federation of agricultural cooperatives' in Article 72-23, paragraph (2) and Article 72-24-7, paragraph (7)) and a federation of agricultural cooperatives that has undergone an entity conversion pursuant to Article 12 of the Supplementary Provisions of the Act Partially Amending the Agricultural Co-operatives Act, etc., and Other Matters (Act No. 63 of 2015) from the surviving prefectural central union prescribed in that Article and that continues to use the words 'Central Union of Agricultural Cooperatives' in its name pursuant to Article 18 of the Supplementary Provisions of that Act (referred to as the 'specified federation of agricultural cooperatives after entity conversion' in that paragraph); limited to those)", and in Article 72-24-7, paragraph (7), item (i), the phrase "specified federation of agricultural cooperatives" is deemed to be replaced with "specified federation of agricultural cooperatives and specified federation of agricultural cooperatives after entity conversion".