①With regard to corporation tax in the case where a corporation prescribed in Article 66, paragraph (1), item (i), (b) of the Former Act carried out a merger before the Effective Date after receiving the approval prescribed in that paragraph, the provisions then in force continue to govern.

②With regard to corporation tax in the case where an agricultural cooperative under Article 66, paragraph (1), item (iii) of the Former Act that sought, before the Effective Date, the certification prescribed in that item pursuant to the provisions of paragraph (2) of the Supplementary Provisions of the Act on Promotion of Merger of Agricultural Cooperatives, or a fishery cooperative under paragraph (1), item (vi) of that Article that sought, before the Effective Date, the certification prescribed in that item pursuant to the provisions of paragraph (2) of the Supplementary Provisions of the Act on Promotion of Merger of Fishery Cooperatives, carries out a merger after receiving the certification prescribed in paragraph (1), item (iii) or (vi) of that Article, the provisions then in force continue to govern.

③With regard to corporation tax in the case where a forestry cooperative under Article 66, paragraph (1), item (iv) of the Former Act that received, before the Effective Date, the certification prescribed in that item carries out a merger, the provisions then in force continue to govern.

④With regard to corporation tax in the case where a fishery cooperative that files a blue return and is specified by Cabinet Order seeks, during the period from the Effective Date to March 31, 1985, the certification under paragraph (3) of the Supplementary Provisions of the Act on Promotion of Merger of Fishery Cooperatives pursuant to the provisions of paragraph (2) of the Supplementary Provisions of that Act and, after receiving that certification, carries out a merger on or after the Effective Date, the provisions of Articles 66 and 66-2 of the Former Act remain in force. In this case, the phrase "a fishery cooperative that" in Article 66, paragraph (1), item (vi) of the Former Act is deemed to be replaced with "a fishery cooperative, among those specified by Cabinet Order as prescribed in Article 18, paragraph (4) of the Supplementary Provisions of the 1978 Amendment Act, that".

⑤With regard to the application of the provisions of Article 61 of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "certification" in paragraph (1) of that Article is deemed to be replaced with "certification (including the certification prescribed in Article 66, paragraph (1), item (vi) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the 1978 Amendment Act, which is deemed to remain in force pursuant to the provisions of Article 18, paragraph (4) of the Supplementary Provisions of the 1978 Amendment Act)", and the phrase "Article 66, paragraph (1)" in Article 63, paragraph (1), item (iv) of the New Act is deemed to be replaced with "Article 66, paragraph (1) (including Article 18, paragraph (4) of the Supplementary Provisions of the 1978 Amendment Act)".

⑥With regard to the application of the provisions of Articles 61 and 63 of the Act on Special Measures Concerning Taxation as Amended in 1980 in the case where the provisions of paragraph (4) apply, the phrase "business year exceeding 25 million yen" in Article 61, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1980 is deemed to be replaced with "business year exceeding 25 million yen (excluding a business year that falls under any business year ending within five years from the first day of the business year that includes the date of the merger, in the case where that corporation falls under a merging corporation that, after receiving the certification prescribed in Article 66, paragraph (1), item (vi) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the 1978 Amendment Act, which is deemed to remain in force pursuant to the provisions of Article 18, paragraph (4) of the Supplementary Provisions of the 1978 Amendment Act, carried out the merger prescribed in that paragraph)", and the phrase "by a merger" in Article 63, paragraph (1), item (iv) of the Act on Special Measures Concerning Taxation as Amended in 1980 is deemed to be replaced with "by a merger (excluding one to which the provisions of Article 18, paragraph (4) of the Supplementary Provisions of the 1978 Amendment Act apply)".

⑦With regard to corporation tax in the case where an agricultural cooperative that files a blue return (excluding one in liquidation; the same applies hereinafter in this paragraph) seeks, during the period from the effective date of Act No. 5 of 1980 to March 31, 1982, the certification under paragraph (3) of the Supplementary Provisions of the Act on Promotion of Merger of Agricultural Cooperatives pursuant to the provisions of paragraph (2) of the Supplementary Provisions of that Act and, after receiving that certification, carries out a merger on or after the effective date of Act No. 5 of 1980, the provisions of Articles 66 and 66-2 of the Act on Special Measures Concerning Taxation Before the 1980 Amendment govern. The same applies to corporation tax in the case where an agricultural cooperative that files a blue return seeks, during the period from the effective date of Act No. 10 of 1986 to March 31, 1992, the certification under paragraph (3) of the Supplementary Provisions of the Act on Promotion of Merger of Agricultural Cooperatives pursuant to the provisions of paragraph (2) of the Supplementary Provisions of that Act and, after receiving that certification, carries out a merger on or after the effective date of Act No. 10 of 1986, and in the case where it seeks, during the period from the effective date of Act No. 57 of 1992 to March 31, 2001, the certification under Article 4, paragraph (2) of the Act on Promotion of Merger of Agricultural Cooperatives pursuant to the provisions of Article 2, paragraph (1) of that Act and, after receiving that certification, carries out a merger on or after the effective date of Act No. 57 of 1992 (limited to the case where it carries out that merger by March 31, 2001), in the case where a forestry cooperative that files a blue return (excluding one in liquidation; the same applies hereinafter in this Article) seeks, during the period from the effective date of Act No. 76 of 1987 to March 31, 2001, the certification under Article 4, paragraph (2) of the Act on Promotion of Merger of Forestry Cooperatives pursuant to the provisions of Article 2 of that Act and, after receiving that certification, carries out a merger on or after the effective date of Act No. 76 of 1987 (limited to the case where it carries out that merger by March 31, 2001), and in the case where a fishery cooperative that files a blue return (excluding one in liquidation; the same applies hereinafter in this Article) seeks, during the period from the effective date of Act No. 15 of 1988 to March 31, 1993, the certification under paragraph (3) of the Supplementary Provisions of the Act on Promotion of Merger of Fishery Cooperatives pursuant to the provisions of paragraph (2) of the Supplementary Provisions of that Act and, after receiving that certification, carries out a merger on or after the effective date of Act No. 15 of 1988, and in the case where it seeks, during the period from the effective date of Act No. 24 of 1993 to March 31, 2001, the certification under Article 4, paragraph (2) of the Act on Promotion of Merger of Fishery Cooperatives pursuant to the provisions of Article 2 of that Act and, after receiving that certification, carries out a merger on or after the effective date of Act No. 24 of 1993 (limited to the case where it carries out that merger by March 31, 2001).

⑧With regard to the application of the provisions of Articles 61 and 63 of the Act on Special Measures Concerning Taxation as amended by the 1980 Amendment Act in the case where the provisions of the first sentence of the preceding paragraph apply, the phrase "business year exceeding" in Article 61, paragraph (1) of that Act is deemed to be replaced with "business year exceeding (excluding a business year that falls under any business year ending within five years from the first day of the business year that includes the date of the merger, in the case where that corporation falls under a merging corporation that, after receiving the certification prescribed in Article 66, paragraph (1), item (i) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 9 of 1980) (referred to as the "Act on Special Measures Concerning Taxation Before the 1980 Amendment" in Article 63, paragraph (1), item (iv)), which governs pursuant to the provisions of Article 18, paragraph (7) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue (Act No. 11 of 1978; referred to as the "1978 Amendment Act" in Article 63, paragraph (1), item (iv)), carried out the merger prescribed in that paragraph)", and the phrase "by a merger" in Article 63, paragraph (1), item (iv) of that Act is deemed to be replaced with "by a merger (excluding one to which the provisions of Article 66, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 1980 Amendment, which govern pursuant to the provisions of Article 18, paragraph (7) of the Supplementary Provisions of the 1978 Amendment Act, apply)". The same applies to the application of the provisions of Article 61 of the Act on Special Measures Concerning Taxation as amended by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 23 of 1998; referred to as the "1998 Amendment Act" in the following paragraph) in the case where the provisions of the second sentence of the preceding paragraph apply, and in the case where an agricultural cooperative that files a blue return seeks, during the period from the effective date of Act No. 57 of 1992 to March 31, 2001, the certification under Article 4, paragraph (2) of the Act on Promotion of Merger of Agricultural Cooperatives pursuant to the provisions of Article 2, paragraph (1) of that Act and, after receiving that certification, carries out a merger during the period from April 1 of that year to March 31, 2002, in the case where a forestry cooperative that files a blue return seeks, during the period from the effective date of Act No. 76 of 1987 to March 31, 2002, the certification under Article 4, paragraph (2) of the Act on Promotion of Merger of Forestry Cooperatives pursuant to the provisions of Article 2 of that Act and, after receiving that certification, carries out a merger on or after April 1, 2001, and in the case where a fishery cooperative that files a blue return seeks, during the period from the effective date of Act No. 24 of 1993 to March 31, 2003, the certification under Article 4, paragraph (2) of the Act on Promotion of Merger of Fishery Cooperatives pursuant to the provisions of Article 2 of that Act and, after receiving that certification, carries out a merger on or after April 1, 2001.

⑨Beyond what is provided for in the preceding paragraph, with regard to the application of the provisions of Article 61 of the Act on Special Measures Concerning Taxation as amended by Article 1 of the 1998 Amendment Act in the case where the provisions of the second sentence of paragraph (7) apply, and in the case where an agricultural cooperative that files a blue return seeks, during the period from the effective date of Act No. 57 of 1992 to March 31, 2001, the certification under Article 4, paragraph (2) of the Act on Promotion of Merger of Agricultural Cooperatives pursuant to the provisions of Article 2, paragraph (1) of that Act and, after receiving that certification, carries out a merger during the period from April 1 of that year to March 31, 2002, in the case where a forestry cooperative that files a blue return seeks, during the period from the effective date of Act No. 76 of 1987 to March 31, 2002, the certification under Article 4, paragraph (2) of the Act on Promotion of Merger of Forestry Cooperatives pursuant to the provisions of Article 2 of that Act and, after receiving that certification, carries out a merger on or after April 1, 2001, and in the case where a fishery cooperative that files a blue return seeks, during the period from the effective date of Act No. 24 of 1993 to March 31, 2003, the certification under Article 4, paragraph (2) of the Act on Promotion of Merger of Fishery Cooperatives pursuant to the provisions of Article 2 of that Act and, after receiving that certification, carries out a merger on or after April 1, 2001, the phrase "each business year (with regard to each business year after the business year that includes the day on which five years have elapsed from the date of establishment of that corporation (or, for a corporation established by a merger, the earliest of the dates of establishment of the respective merged corporations), limited to each such business year in which the total amount of capital contributions as of the end of that business year is 100 million yen or less)" in paragraph (1) of that Article is deemed to be replaced with "each business year".

The provisions of Article 66-12, paragraph (1), item (ii) of the New Act apply to the premiums prescribed in that item that a corporation pays on or after the Effective Date.

The provisions of Article 68 of the New Act apply to issue discounts prescribed in that Article that a foreign corporation receives with respect to interest-bearing foreign currency bonds prescribed in that Article that are issued on or after the Effective Date, and with regard to issue discounts prescribed in Article 68 of the Former Act that a foreign corporation receives with respect to interest-bearing foreign currency bonds prescribed in that Article that were issued before the Effective Date, the provisions then in force continue to govern.

①With regard to a claim for a refund of corporation tax under Article 81, paragraph (1) of the Corporation Tax Act, as read with the replacement of terms pursuant to the provisions of Article 68-2 of the New Act, relating to the amount of loss prescribed in Article 2, item (xx) of the Corporation Tax Act incurred in a business year, ending during the period from June 1, 1977 to the day on which one month has elapsed from the Effective Date, of a domestic corporation prescribed in Article 68-2 of the New Act, notwithstanding the provisions of that paragraph, the claim for a refund may be made by the day on which four months have elapsed from the Effective Date.

②In the case referred to in the preceding paragraph, if the domestic corporation prescribed in that paragraph has already made a claim for a refund of corporation tax under Article 81, paragraph (1) of the Corporation Tax Act with regard to the amount of loss referred to in that paragraph, the provisions of the preceding paragraph may be applied by deeming that claim for a refund not to have been made.

③If a domestic corporation that falls under the provisions of the preceding paragraph and receives the application of the provisions of paragraph (1) has received a refund based on the claim for a refund prescribed in the preceding paragraph, that refund is deemed to be a partial payment of the refund based on the claim for a refund prescribed in paragraph (1).

①The provisions of Article 70-4, paragraphs (3), (4) and (19) of the New Act apply to gift tax on farmland, etc. in the case where, on or after the Effective Date, a right based on a loan for use prescribed in paragraph (3) of that Article is created on the farmland, etc. referred to in paragraph (1) of that Article to which the provisions of the main clause of that paragraph apply, and with regard to gift tax on farmland, etc. in the case where, before the Effective Date, a right based on a loan for use prescribed in item (i) of Article 70-4, paragraph (1) of the Former Act was created on the farmland, etc. referred to in that paragraph to which the provisions of the main clause of that paragraph applied, the provisions then in force continue to govern.

②The provisions of Article 70-6, paragraph (8) of the New Act apply to inheritance tax on inheritance or bequest relating to a farming heir referred to in Article 70-6, paragraph (1) of the New Act who, on or after the Effective Date, has acquired farmland, pasture land or quasi-farmland prescribed in paragraph (1) of that Article (referred to as "farmland, etc." in this paragraph) that is deemed to have been acquired by inheritance or bequest pursuant to the provisions of Article 70-5, paragraph (1) of the New Act, and with regard to inheritance tax on inheritance or bequest relating to a farming heir referred to in Article 70-6, paragraph (1) of the Former Act who, before the Effective Date, acquired such farmland, etc. that was deemed to have been acquired by inheritance or bequest pursuant to the provisions of Article 70-5, paragraph (1) of the Former Act, the provisions then in force continue to govern.