①With regard to corporation tax in the case where a corporation prescribed in Article 42-4, paragraph (1) of the Former Act put industrial conversion equipment, etc. prescribed in that paragraph of which it made an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies in the following Article) before the Effective Date to use for the business prescribed in that paragraph, the provisions of Article 42-4 of the Former Act remain in force. In this case, the phrase "and the preceding Article and Article 67 of the Corporation Tax Act" in that paragraph is deemed to be replaced with ", Article 42-4, paragraphs (2) and (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1984 Amendment Act, which is to remain in force pursuant to the provisions of Article 10, paragraph (1) of the Supplementary Provisions of the 1984 Amendment Act, Article 42-4, Article 42-5, paragraphs (2) and (3), and Article 42-6, paragraphs (2) through (4) and (6) of the Act on Special Measures Concerning Taxation as amended by the 1984 Amendment Act, and Article 67 of the Corporation Tax Act"; 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 42-4, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1984 Amendment Act, which is to remain in force pursuant to the provisions of Article 10, paragraph (1) of the Supplementary Provisions of the 1984 Amendment Act, Article 42-5, paragraph (2) of the Act on Special Measures Concerning Taxation as amended by the 1984 Amendment Act, or Article 21, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act, those amounts"; and in paragraph (7) of that Article, the phrase "or Article 42-4 of the Act on Special Measures Concerning Taxation" is deemed to be replaced with "or Article 42-4 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. 13 of 1981; hereinafter referred to as the "1981 Amendment Act"), which is to remain in force pursuant to the provisions of Article 10, paragraph (1) of the Supplementary Provisions of the 1981 Amendment Act", and the phrase "and Article 42-4 of the Act on Special Measures Concerning Taxation" with "and Article 42-4 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1981 Amendment Act, which is to remain in force pursuant to the provisions of Article 10, paragraph (1) of the Supplementary Provisions of the 1981 Amendment Act".

②With regard to the application of the provisions of Articles 42-4 through 42-6 of the Act on Special Measures Concerning Taxation as Amended in 1984 in the case where the provisions of the preceding paragraph apply, the phrase "and Article 42-6, paragraphs (2) through (4) and (6)" in Article 42-4, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1984 is deemed to be replaced with ", Article 42-6, paragraphs (2) through (4) and (6), and Article 42-4 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1981 Amendment Act, which is to remain in force pursuant to the provisions of Article 10, paragraph (1) of the Supplementary Provisions of the 1981 Amendment Act (hereinafter referred to as "Article 42-4 of the 1981 Former Act" in this Section)"; the phrase "and paragraphs (2) through (4) and (6) of the following Article" in Article 42-5, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended in 1984 is deemed to be replaced with ", paragraphs (2) through (4) and (6) of the following Article, and Article 42-4 of the 1981 Former Act"; 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 42-4, paragraph (3) of the 1981 Former Act, those amounts"; and the phrase "and paragraphs (2) and (3) of the preceding Article" in Article 42-6, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended in 1984 is deemed to be replaced with ", paragraphs (2) and (3) of the preceding Article, and Article 42-4 of the 1981 Former Act".

①The provisions of Article 45 of the New Act apply where a corporation puts industrial machinery, etc. prescribed in paragraph (1) of that Article of which it makes an acquisition, etc. on or after the Effective Date to use for its business, and with regard to cases where a corporation put industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act of which it made an acquisition, etc. before the Effective Date to use for its business, the provisions then in force continue to govern.

②The provisions of Article 45-2, paragraph (3) of the New Act apply where a corporation puts medical equipment prescribed in that paragraph which it acquires or manufactures on or after the Effective Date to use for its business, and with regard to cases where a corporation put medical equipment prescribed in Article 45-2, paragraph (3) of the Former Act which it acquired or manufactured before the Effective Date to use for its business, the provisions then in force continue to govern.

③The provisions of Article 45-3, paragraph (1) of the New Act apply to machinery, etc. for business rationalization prescribed in that paragraph which is specified in a business rationalization plan prescribed in that paragraph for which a small and medium sized enterprise prescribed in that paragraph receives approval on or after the Effective Date, and with regard to machinery, etc. for business rationalization prescribed in Article 45-3, paragraph (1) of the Former Act which is specified in a business rationalization plan prescribed in that paragraph for which a small and medium sized enterprise prescribed in that paragraph received approval before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of Article 45-3, paragraph (1) of the New Act to machinery, etc. for business rationalization prescribed in that paragraph which is specified in a business rationalization plan prescribed in that paragraph for which a small and medium sized enterprise prescribed in that paragraph receives approval during the period from the Effective Date to March 31, 1982, the phrase "20 percent" in that paragraph is deemed to be replaced with "one-quarter", and the phrase "10 percent" with "one-eighth".

④The provisions of Article 46, paragraph (1) of the New Act (limited to the part concerning vehicles and transport equipment) apply to vehicles and transport equipment prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date.

⑤The provisions of Article 47, paragraph (1) of the New Act apply to rental housing prescribed in that paragraph that a corporation acquires or newly builds on or after the Effective Date, and the provisions then in force continue to govern rental housing prescribed in Article 47, paragraph (1) of the Former Act that a corporation acquired or newly built before the Effective Date.

⑥The provisions of Article 48, paragraph (1) of the New Act apply to the calculation of the depreciation limit for oil storage facilities prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date, and of the depreciation limit, for business years ending on or after the date on which the Act Partially Amending the Oil Stockpiling Act comes into effect, for petroleum gas storage facilities prescribed in that paragraph that a corporation holds on that date and of the depreciation limit for those petroleum gas storage facilities that it acquires or constructs after that date, and the provisions then in force continue to govern the calculation of the depreciation limit for oil storage facilities prescribed in Article 48, paragraph (1) of the Former Act that a corporation acquired or constructed before the Effective Date.

With regard to the application of the provisions of Article 56-7 of the New Act for each business year beginning during the period from the Effective Date to March 31, 1982 of a corporation prescribed in Article 56-7, paragraph (1) of the New Act that holds the reserve for planned afforestation under Article 56-7, paragraph (1) of the Former Act at the end of the business year immediately preceding the first business year beginning on or after the Effective Date, the phrase "288,000 yen" in paragraph (1), item (ii) of that Article is deemed to be replaced with "312,000 yen".

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.

The provisions of Article 67-2 of the New Act apply to corporation tax on income for business years ending on or after the Effective Date of a medical care corporation prescribed in paragraph (1) of that Article, and the provisions then in force continue to govern corporation tax on income for business years that ended before the Effective Date of a medical care corporation prescribed in Article 67-2, paragraph (1) of the Former Act.

With regard to corporation tax in the case where an agricultural production corporation prescribed in Article 67-3, paragraph (1) of the Former Act sold, before the Effective Date, beef cattle prescribed in that paragraph that it had raised at the market referred to in that paragraph, or sold dairy bull calves prescribed in that paragraph that it had raised by entrusting them to the agricultural cooperative or federation of agricultural cooperatives referred to in that paragraph, the provisions then in force continue to govern.