①With regard to corporation tax in the case where a corporation prescribed in Article 66-5, paragraph (1) of the Former Act has put specified machinery and equipment, etc. prescribed in that paragraph, of which it made an acquisition, etc. before the Effective Date, into use for the business prescribed in that paragraph, the provisions of that Article remain in force. In this case, the phrase "and Article 42-3, and Article 67 of that Act" in paragraph (1) of that Article is deemed to be replaced with ", Article 42-3, and Article 42-4 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1981 Amendment Act, which is deemed to remain in force pursuant to the provisions of Article 10, paragraph (1) of the Supplementary Provisions of the 1981 Amendment Act, and Article 67 of the Corporation Tax Act", the phrase "Article 43 through" is deemed to be replaced with "Article 43 (including Article 14, paragraphs (2) and (3) of the Supplementary Provisions of the 1978 Amendment Act and Article 16, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act) through", the phrase "a corporation listed in item (ii) or items (iv) through (vii)" is deemed to be replaced with "a corporation listed in item (ii) or items (iv) through (vi) or a corporation prescribed in Article 16, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act", the phrase "depreciable assets listed in item (ii) or items (iv) through (vii)" is deemed to be replaced with "depreciable assets listed in item (ii) or items (iv) through (vi) or depreciable assets prescribed in Article 16, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act", the phrase "if there is an amount to be deducted, that amount" in paragraph (2) of that Article is deemed to be replaced with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of corporation tax on income for that business year pursuant to the provisions of Article 42-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1981 Amendment Act, which is deemed to remain in force pursuant to the provisions of Article 10, paragraph (1) of the Supplementary Provisions of the 1981 Amendment Act, or Article 42-4, paragraph (2) of the Act on Special Measures Concerning Taxation as amended by the 1981 Amendment Act, those amounts", the phrase "or Article 66-5 of the Act on Special Measures Concerning Taxation" in paragraph (6) of that Article is deemed to be replaced with "or Article 66-5 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. 15 of 1979; hereinafter referred to as the "1979 Amendment Act"), which is deemed to remain in force pursuant to the provisions of Article 21, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act", and the phrase "and Article 66-5 of the Act on Special Measures Concerning Taxation" is deemed to be replaced with "and Article 66-5 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1979 Amendment Act, which is deemed to remain in force pursuant to the provisions of Article 21, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act".

②With regard to the application of the provisions of Article 42-3, Article 42-4, Articles 64 through 65, Article 65-7, Article 65-8 and Article 67-4 of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "and the following Article" in Article 42-3, paragraph (1) of the New Act is deemed to be replaced with ", the following Article and Article 21, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act", the phrase "and the preceding Article" in Article 42-4, paragraph (1) of the New Act is deemed to be replaced with ", the preceding Article and Article 21, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act", the phrase "the amount equivalent to 20 percent of the amount of corporation tax" is deemed to be replaced with "the amount equivalent to 20 percent of the amount of corporation tax (or, if there is an amount to be deducted from the amount of corporation tax on income for that business year pursuant to the provisions of Article 66-5, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1979 Amendment Act, which is deemed to remain in force pursuant to the provisions of Article 21, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act, the amount remaining after deducting that amount)", the phrase "if there is an amount to be deducted, that amount" in paragraph (3) of that Article is deemed to be replaced with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of corporation tax on income for that business year pursuant to the provisions of Article 66-5, paragraph (1) or (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1979 Amendment Act, which is deemed to remain in force pursuant to the provisions of Article 21, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act, those amounts", and the phrase "Article 52-3, paragraph (1)" in Article 64, paragraph (6) (including as applied mutatis mutandis pursuant to Article 64-2, paragraph (6) and Article 65, paragraph (6)), Article 65-7, paragraph (7) (including as applied mutatis mutandis pursuant to Article 65-8, paragraph (7)) and Article 67-4, paragraph (6) of the New Act is deemed to be replaced with "Article 52-3, paragraph (1) and Article 21, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act".

③With regard to the application of the provisions of Articles 42-3 and 42-4 of the Act on Special Measures Concerning Taxation as Amended in 1981 in the case where the provisions of paragraph (1) apply, the phrase "and paragraphs (2) and (3) of the following Article" in Article 42-3, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1981 is deemed to be replaced with "and paragraphs (2) and (3) of the following Article, and Article 21, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act", the phrase "and the preceding Article" in Article 42-4, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended in 1981 is deemed to be replaced with ", the preceding Article and Article 21, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act", and the phrase "if there is an amount to be deducted, that amount" in paragraph (3) of that Article is deemed to be replaced with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of corporation tax on income for that business year pursuant to the provisions of Article 66-5, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1979 Amendment Act, which is deemed to remain in force pursuant to the provisions of Article 21, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act, those amounts".

The provisions of Article 66-10, paragraph (1), item (iv) of the New Act apply to fixed assets prescribed in that item that a corporation acquires or manufactures on or after the effective date of the Act on Temporary Measures for Small and Medium Sized Enterprises in Production Areas.

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 November 20, 1978 to the day on which one month has elapsed from the Effective Date, of a domestic corporation listed in Article 68-2, item (ii) 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, the portion of the amount of that refund up to the amount of the refund based on the claim for a refund prescribed in paragraph (1) is deemed to be a partial payment of the refund based on the claim for a refund prescribed in that paragraph.

①The provisions of Article 77-2 of the New Act apply to registration and license tax on the registration of transfer or creation of ownership, a superficies right, a farming right or a right of lease of the land referred to in that Article, in the case where the agricultural production corporation referred to in that Article receives, on or after the Effective Date, the capital contribution prescribed in that Article and uses that land for its cultivation or livestock raising, and with regard to registration and license tax on these registrations for that land in the case where the agricultural production corporation received that capital contribution before the Effective Date and used that land for its cultivation or livestock raising, the provisions then in force continue to govern.

②The provisions of Article 78-2 of the New Act apply to registration and license tax on the registration of transfer or creation of ownership, a superficies right, a farming right or a right of lease through a capital contribution, in the case where the production forestry cooperative or agricultural production corporation referred to in that Article receives, on or after the Effective Date, the capital contribution prescribed in that Article, and with regard to registration and license tax on these registrations through that capital contribution in the case where the production forestry cooperative or agricultural production corporation received that capital contribution before the Effective Date, the provisions then in force continue to govern.

③The provisions of Article 78-3, paragraph (2) of the New Act apply to registration and license tax on the registration of transfer of ownership of land prescribed in that paragraph that a business cooperative, etc. prescribed in that paragraph acquires on or after the Effective Date, in the case where a small and medium sized enterprise prescribed in that paragraph that is a member or affiliated member of that business cooperative, etc. acquires that land from that business cooperative, etc., and with regard to registration and license tax on the registration of transfer of ownership of such land that the business cooperative, etc. acquired before the Effective Date, in the case where that small and medium sized enterprise acquires that land from that business cooperative, etc., the provisions then in force continue to govern.

④The provisions of Article 81, item (iii) of the New Act (limited to the part concerning the provisions of Article 8, paragraph (2) or (3) of the Act on Promotion of Modernization of Small and Medium Sized Enterprises) apply to registration and license tax on registration received for the matters listed in that item relating to an approval under the provisions of Article 8, paragraph (2) or (3) of the Act on Promotion of Modernization of Small and Medium Sized Enterprises that is given on or after the Effective Date, and with regard to registration and license tax on registration for those matters relating to such an approval given before the Effective Date, the provisions then in force continue to govern.

①With regard to commodity tax on passenger motor vehicles listed in Class 2, item (vii) of the Appended Table of the Commodity Tax Act (Act No. 48 of 1962) that were shipped from the manufacturing site where they were manufactured, or taken out of a bonded area, within the period prescribed in Article 88-4, paragraph (1) of the Former Act, and that fall under the provisions of that paragraph, the provisions then in force continue to govern.

②With regard to the application of penal provisions to acts committed before the enforcement of this Act and to acts committed after the enforcement of this Act with respect to commodity tax for which the provisions then in force are to continue to govern pursuant to the provisions of the preceding paragraph, the provisions then in force continue to govern.