①Except as otherwise provided, the provisions of the New Act relating to corporate enterprise tax apply to corporate enterprise tax for business years beginning on or after the Effective Date, and with regard to corporate enterprise tax for business years that began before the Effective Date, the provisions then in force continue to govern.

②For a corporation listed in Article 72-2, paragraph (1), item (i), (a) of the New Act (excluding a corporation that conducts business with offices or places of business in three or more prefectures; the same applies in the following paragraph) whose value added prescribed in Article 72-12, item (i), (a) of the New Act for a business year beginning during the period from the Effective Date to March 31, 2017 (where that business year is less than one year, the amount calculated by dividing the amount obtained by multiplying the value added for that business year by 12 by the number of months in that business year (calculated according to the calendar, with any fraction of less than one month counted as one month); in paragraphs (3) through (5), referred to as the "fiscal 2016 adjusted value added") is 3,000,000,000 yen or less, where the total amount prescribed in Article 72-24-7, paragraph (1), item (i) of the New Act as replaced pursuant to Article 2, paragraph (1) of the Act on Temporary Measures concerning Special Local Corporation Tax as amended by the provisions of Article 8 (referred to as the "New Act on Temporary Measures concerning Special Local Corporation Tax" in paragraph (4) and Article 30 of the Supplementary Provisions) for that business year (referred to as the "fiscal 2016 standard corporate enterprise tax" in the following paragraph) exceeds the total of the amounts set out below, an amount equivalent to three-fourths of the excess (where that amount has a fractional amount of less than 100 yen, or where the whole amount is less than 100 yen, the amount obtained by rounding up that fractional amount or the whole amount) is to be deducted from the amount of enterprise tax to be filed and paid under Article 72-25 of the New Act, the amount of enterprise tax to be filed and paid under Article 72-28 of the New Act, or the amount of enterprise tax to be filed and paid under Article 72-29 of the New Act, on the value added, the amount of stated capital, etc. or the income for that business year (referred to as the "fiscal 2016 corporate enterprise tax" in paragraphs (3) through (5)).

③For a corporation listed in Article 72-2, paragraph (1), item (i), (a) of the New Act whose fiscal 2016 adjusted value added exceeds 3,000,000,000 yen but is less than 4,000,000,000 yen, where the fiscal 2016 standard corporate enterprise tax exceeds the total of the amounts listed in the items of the preceding paragraph, an amount equivalent to the amount obtained by multiplying the excess by an amount equivalent to three times the amount obtained by deducting the fiscal 2016 adjusted value added from 4,000,000,000 yen, and dividing the result by 4,000,000,000 yen (where that amount has a fractional amount of less than 100 yen, or where the whole amount is less than 100 yen, the amount obtained by rounding up that fractional amount or the whole amount) is to be deducted from the fiscal 2016 corporate enterprise tax.

④For a corporation listed in Article 72-2, paragraph (1), item (i), (a) of the New Act (limited to a corporation that conducts business with offices or places of business in three or more prefectures; the same applies in the following paragraph) whose fiscal 2016 adjusted value added is 3,000,000,000 yen or less, where the total amount prescribed in Article 72-24-7, paragraph (3), item (i) of the New Act as replaced pursuant to Article 2, paragraph (1) of the New Act on Temporary Measures concerning Special Local Corporation Tax for a business year beginning during the period from the Effective Date to March 31, 2017 (referred to as the "fiscal 2016 standard corporate enterprise tax" in the following paragraph) exceeds the total of the amounts set out below, an amount equivalent to three-fourths of the excess (where that amount has a fractional amount of less than 100 yen, or where the whole amount is less than 100 yen, the amount obtained by rounding up that fractional amount or the whole amount) is to be deducted from the fiscal 2016 corporate enterprise tax.

⑤For a corporation listed in Article 72-2, paragraph (1), item (i), (a) of the New Act whose fiscal 2016 adjusted value added exceeds 3,000,000,000 yen but is less than 4,000,000,000 yen, where the fiscal 2016 standard corporate enterprise tax exceeds the total of the amounts listed in the items of the preceding paragraph, an amount equivalent to the amount obtained by multiplying the excess by an amount equivalent to three times the amount obtained by deducting the fiscal 2016 adjusted value added from 4,000,000,000 yen, and dividing the result by 4,000,000,000 yen (where that amount has a fractional amount of less than 100 yen, or where the whole amount is less than 100 yen, the amount obtained by rounding up that fractional amount or the whole amount) is to be deducted from the fiscal 2016 corporate enterprise tax.

⑧With respect to the application of Article 72-24-11, paragraph (5) of the New Act to a corporation to which the provisions of paragraph (2) through the preceding paragraph apply (excluding a corporation to which Article 9-2-2, paragraph (1) of the Supplementary Provisions of the New Act applies), the words "enterprise tax under paragraph (1) of the preceding Article and paragraph (1)" in Article 72-24-11, paragraph (5) of the New Act are deemed to be replaced with "enterprise tax under paragraph (1) of the preceding Article, paragraph (1) and Article 5, paragraphs (2) through (7) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc., and Other Matters (Act No. 13 of 2016)", the words "paragraph (1) of that Article" are deemed to be replaced with "paragraphs (2) through (7) of that Article", and the words "and then the deduction under paragraph (1) is to be made" are deemed to be replaced with "and then the deductions are to be made in the order of the deduction under paragraph (1) of the preceding Article and the deduction under paragraph (1) is to be made".

⑨The provisions of Article 72-44, paragraph (4) and Article 72-45, paragraph (3) of the New Act apply to delinquency charges on corporate enterprise tax of a corporation for which the due date for payment of corporate enterprise tax prescribed in Article 72-44, paragraph (2) of the New Act arrives on or after the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions.

⑩The provisions of Article 72-46, paragraphs (1), (2), (4) and (5) and Article 72-47, paragraph (3) of the New Act apply to corporate enterprise tax of a corporation for which the deadline for filing the return prescribed in Article 72-46, paragraph (1) or Article 72-47, paragraph (2) of the New Act arrives on or after the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions, and with regard to corporate enterprise tax of a corporation for which that deadline for filing arrives before that date, the provisions then in force continue to govern. In this case, the additional charge for failure to file prescribed in Article 72-46 of the Former Act (excluding that to which Article 72-46, paragraph (4) of the Former Act applies) or the substantial additional charge prescribed in Article 72-47 of the Former Act, pertaining to corporate enterprise tax of a corporation for which the deadline for filing arrived before that date, is deemed to be the additional charge for failure to file, etc. prescribed in Article 72-46, paragraph (4) of the New Act.

⑪With respect to the calculation of the tax base of the capital levy of enterprise tax for a new company prescribed in Article 2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Passenger Railway Companies and Japan Freight Railway Company (Act No. 36 of 2015), limited to enterprise tax for each business year beginning during the period from the Effective Date to March 31, 2019, the amount specified in each of the following items according to the category of business year listed in that item (or, where that amount has a fractional amount of less than 1,000 yen or the whole of that amount is less than 1,000 yen, the amount obtained by rounding up that fractional amount or that whole amount) is to be deducted from the amount of stated capital, etc. for each business year (where there is an amount to be deducted under Article 72-21, paragraph (6) or Article 72-22, paragraph (1) or (2) of the New Act, the amount after deducting it, and where that amount has a fractional amount of less than 1,000 yen or the whole of that amount is less than 1,000 yen, the amount obtained by rounding down that fractional amount or that whole amount). In this case, with respect to the application of Article 72-21, paragraph (7) of the New Act, the words "or paragraph (1) or (2) of the following Article" in Article 72-21, paragraph (7) of the New Act are deemed to be replaced with ", paragraph (1) or (2) of the following Article, or Article 5, paragraph (11) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc., and Other Matters (Act No. 13 of 2016)".

⑫The provisions of Article 9-2-2 of the Supplementary Provisions of the New Act apply to corporate enterprise tax of a corporation for business years ending on or after the date of enforcement of the provisions listed in Article 1, item (xi) of the Supplementary Provisions.

⑬With respect to the application of Article 72-24-11, paragraph (5) of the New Act to a corporation to which Article 9-2-2, paragraph (1) of the Supplementary Provisions of the New Act and paragraphs (2) through (7) of that Article apply, notwithstanding Article 9-2-2, paragraph (3) of the Supplementary Provisions of the New Act, the words "and paragraph (1)" in Article 72-24-11, paragraph (5) of the New Act are deemed to be replaced with ", paragraph (1) and Article 9-2-2, paragraph (1) of the Supplementary Provisions, and Article 5, paragraphs (2) through (7) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc., and Other Matters (Act No. 13 of 2016)", the words "paragraph (1) of that Article" are deemed to be replaced with "paragraphs (2) through (7) of that Article", and the words "and then the deduction under paragraph (1) is to be made" are deemed to be replaced with "and then the deductions are to be made in the order of the deduction under Article 9-2-2, paragraph (1) of the Supplementary Provisions, the deduction under paragraph (1) of the preceding Article and the deduction under paragraph (1) is to be made".

⑭The provisions of Article 9, paragraph (19) of the Supplementary Provisions of the New Act apply to revenue in the case where, on or after the date of enforcement of the provisions listed in Article 1, item (xiv) of the Supplementary Provisions, a general electricity transmission and distribution utility (meaning a general electricity transmission and distribution utility prescribed in Article 2, paragraph (1), item (ix) of the Electricity Business Act (Act No. 170 of 1964); hereinafter in this paragraph referred to as the "general electricity transmission and distribution utility") pays over to a target specified commercial power reactor operator prescribed in Article 9, paragraph (19) of the Supplementary Provisions of the New Act, pursuant to Article 6, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on the Accumulation and Management of Reserve Funds for Reprocessing, etc. of Spent Fuel in Nuclear Power Generation (Act No. 40 of 2016), an amount equivalent to the money that the operator pays to the Spent Fuel Reprocessing Organization prescribed in Article 9, paragraph (19) of the Supplementary Provisions of the New Act, and with regard to revenue in the case where, before that date, a general electricity transmission and distribution utility paid over to a specified commercial power reactor operator prescribed in Article 3, paragraph (1) of the Supplementary Provisions of the Act on the Accumulation and Management of Reserve Funds for the Reprocessing, etc. of Spent Fuel in Nuclear Power Generation (Act No. 48 of 2005), prior to its amendment by the Act Partially Amending the Act on the Accumulation and Management of Reserve Funds for Reprocessing, etc. of Spent Fuel in Nuclear Power Generation, an amount equivalent to the money set aside by that operator pursuant to Article 3, paragraph (1) of the Supplementary Provisions of the Act on the Accumulation and Management of Reserve Funds for the Reprocessing, etc. of Spent Fuel in Nuclear Power Generation prior to that amendment, the provisions then in force continue to govern.