This Act comes into effect on April 1, 1990; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:

Unless otherwise provided, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended (hereinafter referred to as "the New Act") apply to income tax for tax year 1990 and subsequent tax years, and the provisions then in force continue to govern income tax for tax year 1989 (meaning the tax year covering the period from January 1, 1989 to December 31, 1989; the same applies in Article 29, paragraph (1) of the Supplementary Provisions) and prior tax years.

①With regard to income tax in the case where an individual prescribed in Article 10-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment (hereinafter referred to as "the Former Act") has put equipment for strengthening the economic and social energy infrastructure prescribed in that paragraph that the individual acquired, or manufactured or constructed, before the date on which this Act comes into effect (hereinafter referred to as "the Effective Date") to use for the business prescribed in that paragraph, the provisions of that Article remain in force. In this case, the phrase "the following Article through" in paragraph (3) of that Article is deemed to be replaced with "Article 10-3, Article 10-4 and Article 10-5, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 14 of 1992; hereinafter referred to as "the 1992 Amendment Act") (hereinafter referred to as "the 1992 New Act"), and Article 11 through", the phrase "if there is an amount to be deducted, that amount" in paragraph (4) 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 income tax on the amount of gross income for that year pursuant to the provisions of Article 10-2, paragraph (3) of the 1992 New Act or Article 10-2, paragraph (4) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1992 Amendment Act, which remains in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the 1992 Amendment Act, those amounts", and the phrase "Article 10-2, paragraph (3) of the Act on Special Measures Concerning Taxation" in paragraph (9) of that Article is deemed to be replaced with "Article 10-2, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1990 Amendment Act, which remains in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the 1990 Amendment Act".

②With regard to the application of the provisions of Article 10, Article 10-2, Article 28-3, Article 33-6 and Article 37-3 (including as applied mutatis mutandis pursuant to Article 37-5, paragraph (2) of the New Act) of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "or Article 16" in Article 10, paragraph (4), item (ii) of the New Act is deemed to be replaced with "or Article 16, or Article 10-2 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 1990; hereinafter referred to as "the 1990 Amendment Act"), which remains in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the 1990 Amendment Act", the phrase "exceeding the amount equivalent to 20 percent" in Article 10-2, paragraph (3) of the New Act is deemed to be replaced with "exceeding the amount equivalent to 20 percent (where there is an amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-2, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1990 Amendment Act, which remains in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the 1990 Amendment Act, the amount remaining after deducting that amount)", the phrase "if there is an amount to be deducted, that amount" in paragraph (4) 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 income tax on the amount of gross income for that year pursuant to the provisions of Article 10-2, paragraph (3) or (4) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1990 Amendment Act, which remains in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the 1990 Amendment Act, those amounts", and the phrase "through Article 16" in Article 28-3, paragraph (11), Article 33-6, paragraph (2) and Article 37-3, paragraph (2) of the New Act is deemed to be replaced with "through Article 16, and Article 10-2 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1990 Amendment Act, which remains in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the 1990 Amendment Act".

The provisions of Article 10-3 of the New Act apply to equipment utilizing electronic devices prescribed in paragraph (1) of that Article that an individual acquires or manufactures, or leases, on or after the Effective Date, and with regard to equipment utilizing electronic devices prescribed in Article 10-3, paragraph (1) of the Former Act that an individual acquired or manufactured, or leased, before the Effective Date, the provisions then in force continue to govern.

The provisions of item (v) of the table in Article 10-4, paragraph (1) of the New Act (limited to the part concerning individuals engaged in the restaurant business prescribed in that item) apply to business base strengthening equipment prescribed in that paragraph that those individuals acquire or manufacture, or lease, on or after the Effective Date.

①The provisions of items (i), (iii) and (iv) of the table in Article 11, paragraph (1) of the New Act apply to depreciable assets listed in those provisions that an individual makes an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies in this paragraph and the following paragraph) of on or after the Effective Date, and with regard to depreciable assets listed in items (i), (iii) and (iv) of the table in Article 11, paragraph (1) of the Former Act that an individual made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.

②With regard to depreciable assets listed in item (iv) of the table in Article 12, paragraph (1) of the Former Act that an individual made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.

③With regard to the application of the provisions of Article 10-5, paragraph (1) of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "or Article 16" in that paragraph is deemed to be replaced with "or Article 16, or Article 6, paragraph (2) of the Supplementary Provisions of the 1990 Amendment Act".

④The provisions of Article 14, paragraph (1) of the New Act apply to rental housing prescribed in that paragraph that an individual acquires or newly builds on or after the Effective Date, and with regard to rental housing prescribed in Article 14, paragraph (1) of the Former Act that an individual acquired or newly built before the Effective Date, the provisions then in force continue to govern.

⑤The provisions of Article 15, paragraph (1) of the New Act apply to warehouse buildings, etc. prescribed in that paragraph that an individual acquires or constructs on or after the Effective Date, and with regard to warehouse buildings, etc. prescribed in Article 15, paragraph (1) of the Former Act that an individual acquired or constructed before the Effective Date, the provisions then in force continue to govern.

①With regard to the reserve for overseas market development by small and medium sized enterprises referred to in Article 20, paragraph (1) of the Former Act that an individual prescribed in that paragraph has set aside or sets aside in each year up to and including 1990, the provisions of that Article remain in force. In this case, the phrase "the total of the amounts" in that paragraph is deemed to be replaced with "the total of the amounts (for 1990, the amount equivalent to 80 percent of that total)".

②With regard to the calculation of the amount of business income for each year up to and including 1991 of an individual who holds the reserve for exhibiting at the International Garden and Greenery Exposition prescribed in Article 20-6, paragraph (1) of the Former Act, the provisions of that Article remain in force. In this case, the phrase "an individual" in paragraph (4) of that Article is deemed to be replaced with "an individual, by December 31, 1990,".

With regard to the application of the provisions of Article 21 of the New Act to income tax for 1990, the phrase "12 percent of that revenue (for revenue from the transactions listed in item (iii) of the following paragraph" in paragraph (1) of that Article is deemed to be replaced with "22 percent of that revenue within the period from January 1, 1990 to March 31 of that year (for revenue from the transactions listed in item (iii) of the following paragraph, 16 percent) and the amount equivalent to 12 percent of that revenue within the period from April 1 to December 31 of that year (for revenue from the transactions listed in that item", and the phrase "the total of the amounts equivalent to" is deemed to be replaced with "the total of the amount equivalent to".

The provisions of Article 25, paragraph (1), item (ii) of the New Act apply to cases where an individual sells beef cattle specified in that item on or after the Effective Date by entrusting the sale to an agricultural cooperative or a federation of agricultural cooperatives referred to in that item, and with regard to cases where an individual sold beef cattle specified in Article 25, paragraph (1), item (ii) of the Former Act before the Effective Date by entrusting the sale to an agricultural cooperative or a federation of agricultural cooperatives referred to in that item, the provisions then in force continue to govern.

The provisions of Article 30-2, paragraph (1) of the New Act apply to the cutting or transfer of forested land prescribed in that paragraph that an individual carries out on or after the date on which the Act on Special Measures concerning Improvement of Public Health Function of Forests comes into effect, and with regard to the cutting or transfer of forested land prescribed in Article 30-2, paragraph (1) of the Former Act that an individual carried out before that date, the provisions then in force continue to govern.

The provisions of Article 37, paragraph (5) of the New Act apply to cases where an individual makes a transfer referred to in that paragraph on or after the Effective Date (including cases where the individual is deemed to have made a transfer referred to in that paragraph), and with regard to cases where an individual made a transfer referred to in Article 37, paragraph (1) of the Former Act before the Effective Date (including cases where the individual is deemed to have made a transfer referred to in that paragraph), the provisions then in force continue to govern.

The provisions of Article 37-11 of the New Act apply to transfers of listed shares, etc. prescribed in paragraph (1) of that Article that are made on or after the Effective Date, and with regard to transfers of listed shares, etc. prescribed in Article 37-11, paragraph (1) of the Former Act that were made before the Effective Date, the provisions then in force continue to govern.

The provisions of Articles 41 and 41-2 of the New Act apply to cases where a resident has, on or after January 1, 1990, used a residential house or existing house prescribed in Article 41, paragraph (1) of the New Act, or a house on which extension or remodeling, etc. has been carried out (limited to the part pertaining to that extension or remodeling, etc.; the same applies hereinafter in this Article), as the resident's residence as provided for in that paragraph, and with regard to cases where a resident has, before that date, used a residential house or existing house prescribed in Article 41, paragraph (1) of the Former Act, or a house on which extension or remodeling, etc. has been carried out, as the resident's residence as provided for in that paragraph, the provisions then in force continue to govern.

Unless otherwise provided, the provisions of Chapter III of the New Act apply to corporation tax for business years of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter) beginning on or after the Effective Date, and with regard to corporation tax for business years of a corporation that began before the Effective Date, the provisions then in force continue to govern.

①With regard to corporation tax in the case where a corporation prescribed in Article 42-5, paragraph (1) of the Former Act has put equipment, etc. for strengthening the economic and social energy infrastructure prescribed in that paragraph that it acquired, or manufactured or constructed, before the Effective Date to use for the business prescribed in that paragraph, the provisions of that Article remain in force. In this case, the phrase "the preceding Article, paragraphs (2) through (4) and paragraph (6) of the following Article" in paragraph (2) of that Article is deemed to be replaced with "Article 42-4, Article 42-5, paragraphs (2) and (3), and Article 42-6, paragraphs (2) through (4) and paragraph (6) of the 1992 New Act", the phrase "and Article 68-2" is deemed to be replaced with ", Article 42-8, paragraph (2) and Article 68-2, and Article 42-5, paragraphs (2) and (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1992 Amendment Act, which remain in force pursuant to the provisions of Article 19, paragraph (1) of the Supplementary Provisions of the 1992 Amendment 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 42-5, paragraph (2) of the 1992 New Act or Article 42-5, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1992 Amendment Act, which remains in force pursuant to the provisions of Article 19, paragraph (1) of the Supplementary Provisions of the 1992 Amendment Act, those amounts", the phrase "or Article 42-5, paragraph (2) of the Act on Special Measures Concerning Taxation" in paragraph (8) of that Article is deemed to be replaced with "or Article 42-5, paragraph (2) 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 1990; hereinafter referred to as "the 1990 Amendment Act"), which remains in force pursuant to the provisions of Article 15, paragraph (1) of the Supplementary Provisions of the 1990 Amendment Act", and the phrase "and Article 42-5, paragraph (2) of the Act on Special Measures Concerning Taxation" is deemed to be replaced with "and Article 42-5, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1990 Amendment Act, which remains in force pursuant to the provisions of Article 15, paragraph (1) of the Supplementary Provisions of the 1990 Amendment Act".

②With regard to the application of the provisions of Articles 42-4 through 42-8, Article 52-2, Article 52-3 or Article 62-3 (including as applied mutatis mutandis pursuant to Article 63, paragraph (5) and Article 63-2, paragraph (6) of the 1992 New Act) of the 1992 New Act in the case where the provisions of the preceding paragraph apply, the phrase "Article 68-2" in Article 42-4, paragraph (1) of the 1992 New Act is deemed to be replaced with "Article 68-2, and Article 42-5, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1990 Amendment Act, which remains in force pursuant to the provisions of Article 15, paragraph (1) of the Supplementary Provisions of the 1990 Amendment Act (referred to as 'Article 42-5, paragraph (3) of the 1990 Former Act' in the following Article through Article 42-8)", the phrase "Article 68-2" in Article 42-5, paragraph (2) of the 1992 New Act is deemed to be replaced with "Article 68-2, and Article 42-5, paragraph (3) of the 1990 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 42-5, paragraph (3) of the 1990 Former Act or Article 42-5, paragraph (2) or (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1992 Amendment Act, which remains in force pursuant to the provisions of Article 19, paragraph (1) of the Supplementary Provisions of the 1992 Amendment Act, those amounts", the phrase "Article 68-2" in Article 42-6, paragraph (2), Article 42-7, paragraph (2) and Article 42-8, paragraph (2) of the 1992 New Act is deemed to be replaced with "Article 68-2, and Article 42-5, paragraph (3) of the 1990 Former Act", the phrase "or Article 51" in Article 52-2, paragraph (1) of the 1992 New Act is deemed to be replaced with "or Article 51, or Article 42-5, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1990 Amendment Act, which remains in force pursuant to the provisions of Article 15, paragraph (1) of the Supplementary Provisions of the 1990 Amendment Act (referred to as 'Article 42-5, paragraph (1) of the 1990 Former Act' in this Article and the following Article)", the phrase "or Article 51" in paragraphs (2) and (3) of that Article and Article 52-3, paragraph (1) of the New Act is deemed to be replaced with "or Article 51, or Article 42-5, paragraph (1) of the 1990 Former Act", and Article 62-3, paragraph (10), item (ii) of the 1992 New Act is deemed to further provide that, with regard to the application of the provisions of Article 42-5 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1990 Amendment Act, which remains in force pursuant to the provisions of Article 15, paragraph (1) of the Supplementary Provisions of the 1990 Amendment Act, the phrase "and Article 68-2" in paragraph (2) of that Article is deemed to be replaced with ", Article 62-3 and Article 68-2".

The provisions of Article 42-6 of the New Act (excluding the part concerning the amount of corporation tax prescribed in paragraph (2)) apply to equipment utilizing electronic devices prescribed in paragraph (1) of that Article that a corporation acquires or manufactures, or leases, on or after the Effective Date, and with regard to equipment utilizing electronic devices prescribed in Article 42-6, paragraph (1) of the Former Act that a corporation acquired or manufactured, or leased, before the Effective Date, the provisions then in force continue to govern.

The provisions of item (v) of the table in Article 42-7, paragraph (1) of the New Act (limited to the part concerning corporations engaged in the restaurant business prescribed in that item) apply to business base strengthening equipment prescribed in that paragraph that those corporations acquire or manufacture, or lease, on or after the Effective Date.

In the case where the provisions of Article 42-8, paragraph (2) of the New Act are applied, the provisions of Article 42-4, paragraph (1), Article 42-6, paragraph (2) and Article 42-7, paragraph (2) of the New Act (including as applied with the replacement of terms pursuant to Article 63, paragraph (6), item (ii) of the New Act (including as applied mutatis mutandis pursuant to Article 63-2, paragraph (6) of the New Act)) apply to the calculation of the amount of corporation tax prescribed in those provisions for business years of a corporation ending on or after the Effective Date.

①The provisions of items (i), (iii) and (iv) of the table in Article 43, paragraph (1) of the New Act apply to depreciable assets listed in those provisions that a corporation makes an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) of on or after the Effective Date, and with regard to depreciable assets listed in items (i), (iii) and (iv) of the table in Article 43, paragraph (1) of the Former Act that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.

②The provisions of Article 44-3, paragraph (1) of the New Act apply to specified business assets prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date, and with regard to specified business assets prescribed in Article 44-3, paragraph (1) of the Former Act that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.

③The provisions of Article 44-3, paragraph (2) of the New Act apply to specified business assets prescribed in paragraph (1) of that Article that a corporation makes an acquisition, etc. of on or after the date on which the Act Partially Amending the Act on Promotion of the Accumulation of Specified Businesses Contributing to the Advancement of Regional Industries comes into effect. In this case, with regard to the application of the provisions of paragraph (2) of that Article where the application period prescribed in that paragraph has begun before that date, the phrase "within two years from the first day of the application period" in that paragraph is deemed to be replaced with "during the period up to the day on which two years have elapsed from the date on which the Act Partially Amending the Act on Promotion of the Accumulation of Specified Businesses Contributing to the Advancement of Regional Industries (Act No. 41 of 1990) comes into effect (or, where that day falls after the day on which three years have elapsed from the first day of the application period, up to the latter day)".

④With regard to depreciable assets listed in item (iv) of the table in Article 45, paragraph (1) of the Former Act that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.

⑤With regard to the application of the provisions of Article 42-8, paragraph (1) of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "Article 51" in that paragraph is deemed to be replaced with "Article 51 or Article 19, paragraph (4) of the Supplementary Provisions of the 1990 Amendment Act".

⑥The 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 with regard to rental housing prescribed in Article 47, paragraph (1) of the Former Act that a corporation acquired or newly built before the Effective Date, the provisions then in force continue to govern.

⑦The provisions of Article 48, paragraph (1) of the New Act apply to warehouse buildings, etc. prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date, and with regard to warehouse buildings, etc. prescribed in Article 48, paragraph (1) of the Former Act that a corporation acquired or constructed before the Effective Date, the provisions then in force continue to govern.

⑧The provisions of Article 52-3, paragraphs (1) and (3) of the New Act apply to corporation tax for business years of a corporation ending on or after the Effective Date.

①With regard to the reserve for overseas market development by small and medium sized enterprises, etc. that a corporation prescribed in Article 54, paragraph (1) of the Former Act set aside in business years that ended before the Effective Date and the reserve for overseas market development by small and medium sized enterprises, etc. that it sets aside in business years ending during the period from the Effective Date to March 31, 1991, the provisions of that Article remain in force. In this case, the phrase "the total of the amounts" in that paragraph is deemed to be replaced with "the total of the amounts (for business years ending during the period from April 1, 1990 to March 31, 1991, the amount equivalent to 80 percent of that total)".

②The provisions of Article 55 of the New Act apply to specified shares, etc. prescribed in paragraph (1) of that Article that a corporation acquires on or after the Effective Date, and with regard to specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act that a corporation acquired before the Effective Date, the provisions then in force continue to govern.

③With regard to the reserve for depreciation of nuclear power generation construction pertaining to specified power generation equipment prescribed in Article 56, paragraph (1) of the Former Act that a corporation prescribed in that paragraph acquires in connection with carrying out specified construction work prescribed in that paragraph that it commenced before the Effective Date, the provisions of that Article remain in force. In this case, the phrase "Article 56, paragraph (3)" in paragraph (8) of that Article is deemed to be replaced with "Article 56, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1990 Amendment Act, which remains in force pursuant to the provisions of Article 20, paragraph (3) of the Supplementary Provisions of the 1990 Amendment Act".

④The provisions of Article 56-3, paragraph (1), item (i) of the New Act apply to cutting or transfers prescribed in that item that a corporation carries out on or after the date on which the Act on Special Measures concerning Improvement of Public Health Function of Forests comes into effect, and with regard to cutting or transfers prescribed in Article 56-3, paragraph (1), item (i) of the Former Act that a corporation carried out before that date, the provisions then in force continue to govern.

⑤With regard to the calculation of the amount of income for business years up to and including the business year that includes March 31, 1991 of a corporation that holds the reserve for exhibiting at the International Garden and Greenery Exposition referred to in Article 56-6, paragraph (1) of the Former Act, the provisions of that Article remain in force. In this case, the phrase "a corporation" in paragraph (4) of that Article is deemed to be replaced with "a corporation, by the end of the business year that includes March 31, 1990,".

⑥With regard to a corporation prescribed in Article 57-3, paragraph (1) of the New Act that holds the reserve for reprocessing of spent nuclear fuel referred to in Article 57-3, 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 (referred to as the "business year of the amendment" in this paragraph and the following paragraph), the cumulative limit amount prescribed in Article 57-3, paragraph (1), item (ii) of the New Act is, notwithstanding the provisions of that item, whichever is the larger of the following amounts:

⑦For a corporation that received the application of the provisions of the preceding paragraph (limited to a corporation for which the amount listed in item (i) for the business year following the business year of the amendment exceeded the cumulative limit amount prescribed in Article 57-3, paragraph (1), item (ii) of the New Act), in each business year from the business year following the business year of the amendment to the business year immediately preceding the first business year in which that cumulative limit amount comes to exceed the amount listed in item (i) (excluding business years beginning on or after April 1, 1995), the cumulative limit amount prescribed in Article 57-3, paragraph (1), item (ii) of the New Act is, notwithstanding the provisions of that item, whichever is the smaller of the following amounts:

⑧If, among the spent nuclear fuel prescribed in Article 57-3, paragraph (1) of the New Act that a corporation prescribed in that paragraph holds at the end of each business year beginning on or after the Effective Date (excluding business years beginning on or after April 1, 1995), there is specified spent nuclear fuel (meaning that spent nuclear fuel held at the end of the business year specified by Cabinet Order prescribed in Article 12, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 11 of 1983)), with regard to the application of the provisions of Article 57-3 of the New Act and the preceding two paragraphs for each of those business years, the phrase "the amount listed in (a) of the preceding item" in paragraph (1), item (ii) of that Article is deemed to be replaced with "the amount listed in (a) of the preceding item (excluding the amount specified by Cabinet Order as the amount of the portion pertaining to specified spent nuclear fuel prescribed in Article 20, paragraph (8) of the Supplementary Provisions of the 1990 Amendment Act)", the phrase "amount listed" in paragraph (6), item (i) and item (ii), (b) is deemed to be replaced with "amount listed (excluding the amount specified by Cabinet Order as the amount of the portion pertaining to specified spent nuclear fuel prescribed in paragraph (8))", and the phrase "amount listed" in item (ii) of the preceding paragraph is deemed to be replaced with "amount listed (excluding the amount specified by Cabinet Order as the amount of the portion pertaining to specified spent nuclear fuel prescribed in the following paragraph)".

The provisions of Article 58, paragraph (1) of the New Act apply to corporation tax for business years of a corporation ending on or after the Effective Date, and with regard to corporation tax for business years of a corporation that ended before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of that paragraph in the case where a corporation has revenue from overseas transactions involving technology, etc. prescribed in that paragraph in a business year that began before the Effective Date and ends on or after the Effective Date, the phrase "12 percent of that revenue (for revenue from the transactions listed in item (iii) of the following paragraph" in that paragraph is deemed to be replaced with "22 percent of that revenue within the period from the first day of that business year to March 31, 1990 (for revenue from the transactions listed in item (iii) of the following paragraph, 16 percent) and the amount equivalent to 12 percent of that revenue within the period from April 1 of that year to the end of the business year (for revenue from the transactions listed in that item", and the phrase "the total of the amounts equivalent to" is deemed to be replaced with "the total of the amount equivalent to".

①The provisions of Article 63, paragraph (4) (including as applied mutatis mutandis pursuant to Article 63-2, paragraph (4) of the New Act), Article 65-7, paragraph (1), Article 65-8, paragraph (1) and Article 65-9 of the New Act apply to corporation tax pertaining to transfers of assets listed in the left-hand column of the table in Article 65-7, paragraph (1) of the New Act that a corporation makes on or after the Effective Date, and with regard to corporation tax pertaining to transfers of assets listed in the left-hand column of the table in Article 65-7, paragraph (1) of the Former Act that a corporation made before the Effective Date, the provisions then in force continue to govern.

②The provisions of Article 64, Article 65, Article 65-3, Article 65-4 and Article 65-11 of the New Act apply to corporation tax for business years of a corporation ending on or after the Effective Date, and with regard to corporation tax for business years of a corporation that ended before the Effective Date, the provisions then in force continue to govern.

The provisions of Article 67-3, paragraph (1), item (ii) of the New Act apply to cases where a corporation sells beef cattle specified in that item on or after the Effective Date by entrusting the sale to an agricultural cooperative or a federation of agricultural cooperatives referred to in that item, and with regard to cases where a corporation sold beef cattle specified in Article 67-3, paragraph (1), item (ii) of the Former Act before the Effective Date by entrusting the sale to an agricultural cooperative or a federation of agricultural cooperatives referred to in that item, the provisions then in force continue to govern.

①The provisions of Article 70-7, paragraph (1) of the New Act apply to inheritance tax on standing timber prescribed in that paragraph acquired by inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter in this paragraph) on or after the date on which the Act on Special Measures concerning Improvement of Public Health Function of Forests comes into effect, and with regard to inheritance tax on standing timber prescribed in Article 70-7, paragraph (1) of the Former Act acquired by inheritance or bequest before that date, the provisions then in force continue to govern.

②The provisions of Article 70-7, paragraph (3) of the New Act apply to the portion of interest tax on the amount of inheritance tax for which the due date for payment of an installment payment under deferred payment arrives on or after the Effective Date that corresponds to the period on or after the Effective Date, and with regard to the portion of interest tax on that amount of inheritance tax that corresponds to the period before the Effective Date, and interest tax on the amount of inheritance tax for which that due date for payment arrived before the Effective Date, the provisions then in force continue to govern.

①The provisions of Article 76, paragraph (1) of the New Act apply to registration and license tax on the registration of transfer of ownership of land that is sold or transferred free of charge by the State as prescribed in that paragraph on or after the Effective Date, and with regard to registration and license tax on the registration of transfer of ownership of land that was sold or transferred free of charge by the State as prescribed in Article 76, paragraph (1) of the Former Act before the Effective Date, the provisions then in force continue to govern.

②The provisions of Article 77-2, paragraph (1) of the New Act (limited to the part concerning the registration of transfer of ownership) apply to registration and license tax on the registration of transfer of ownership of farmland, pasture land or land suitable for development into farmland prescribed in that paragraph that a corporation prescribed in that paragraph purchases on or after the Effective Date, and with regard to registration and license tax on the registration of transfer of ownership of farmland, pasture land or land suitable for development into farmland prescribed in Article 77-2, paragraph (1) of the Former Act that a corporation prescribed in that paragraph purchased before the Effective Date, the provisions then in force continue to govern.

③The provisions of Article 77-2, paragraph (2) of the New Act apply to registration and license tax on the registration of the creation of a superficies right in the case where a forest development corporation prescribed in that paragraph has a superficies right created for it on or after the Effective Date over land pertaining to a shared-profit forest cultivation contract prescribed in that paragraph, and with regard to registration and license tax on the registration of the creation of a superficies right in the case where a forest development corporation prescribed in Article 77-2, paragraph (2) of the Former Act had a superficies right created for it before the Effective Date over land pertaining to a shared-profit forest cultivation contract prescribed in that paragraph, the provisions then in force continue to govern.

④The provisions of Article 77-4, paragraph (1) of the New Act apply to registration and license tax on the registration of transfer of ownership of land prescribed in that paragraph acquired through exchange and consolidation prescribed in that paragraph carried out on or after the Effective Date, and with regard to registration and license tax on the registration of transfer of ownership of land prescribed in that paragraph acquired through exchange and consolidation prescribed in Article 77-4, paragraph (1) of the Former Act carried out before the Effective Date, the provisions then in force continue to govern.

⑤The provisions of Article 81, paragraph (1), item (iii) of the New Act apply to registration and license tax on the registration of the matters listed in that item pertaining to a recommendation or instruction, or a certification or approval, prescribed in that paragraph that is given on or after the Effective Date, and with regard to registration and license tax on the registration of the matters listed in Article 81, paragraph (1), item (iii) of the Former Act pertaining to a recommendation or instruction, or a certification or approval, prescribed in that paragraph that was given before the Effective Date, the provisions then in force continue to govern.

⑥The provisions of Article 83, paragraph (1) of the New Act apply to registration and license tax on the registration of transfer of ownership of land to be used for specified private urban development projects, etc. prescribed in that paragraph that are carried out with a loan of funds prescribed in that paragraph received on or after the Effective Date, and with regard to registration and license tax on the registration of transfer of ownership of land to be used for specified private urban development projects prescribed in Article 83, paragraph (1) of the Former Act that are carried out with a loan of funds prescribed in that paragraph received before the Effective Date, the provisions then in force continue to govern.

The provisions of Article 93 of the New Act apply to securities transaction tax on transfers of shares constituting less than one unit prescribed in paragraph (1) of that Article that a person other than a securities company prescribed in that paragraph makes to the issuing corporation prescribed in that paragraph on or after the Effective Date.

①The provisions of Article 4, paragraph (1) and Article 5, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article (referred to as the "1988 Amendment Act as Amended" in the following paragraph) apply to income tax for tax year 1990 and subsequent tax years, and the provisions then in force continue to govern income tax for tax year 1989 and prior tax years.

②The provisions of Article 11 and Article 12, paragraph (5) of the Supplementary Provisions of the 1988 Amendment Act as Amended apply to corporation tax for business years of a corporation ending on or after the Effective Date, and with regard to corporation tax for business years of a corporation that ended before the Effective Date, the provisions then in force continue to govern.

The provisions of Article 10, paragraph (3) and Article 11, paragraph (6) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article apply to corporation tax for business years of a corporation ending on or after the Effective Date, and with regard to corporation tax for business years of a corporation that ended before the Effective Date, the provisions then in force continue to govern.