①The provisions of Article 63, paragraph (6), item (ii) of the New Act apply to the calculation of the amount of corporation tax in the case where a corporation receives the application of the provisions of Article 42-3 or Article 42-4 of the New Act in a business year ending on or after the Effective Date.

②With regard to the application of the provisions of Article 63 of the New Act in the case where the provisions of Article 10, paragraph (1) of the Supplementary Provisions apply, paragraph (6), item (ii) of that Article is deemed to continue as follows: ", and, with regard to the application of the provisions of Article 42-4 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1981 Amendment Act, which remains in force pursuant to the provisions of Article 10, paragraph (1) of the Supplementary Provisions of the 1981 Amendment Act, the phrase 'and the preceding Article' in paragraph (1) of that Article is deemed to be replaced with ', the preceding Article and Article 63'."

③The provisions of Articles 65-5 and 65-7 of the New Act apply to corporation tax on the transfer of assets falling under those provisions that a corporation makes on or after January 1, 1981, and the provisions then in force continue to govern corporation tax on the transfer of assets falling under the provisions of Articles 65-5 and 65-7 of the Former Act that a corporation made before that date.

④The provisions of Article 65-10 of the New Act apply to corporation tax on the transfer of assets falling under the provisions of that Article that a corporation makes on or after the date on which the Farming and Residence Association Act comes into effect.