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.