①The provisions of Article 65-4, paragraph (1), item (xi) of the New Act apply to corporation tax on transfers of land, etc. prescribed in that paragraph that a corporation makes on or after the Effective Date.

②The provisions of Article 65-4, paragraph (1), item (xviii) of the New Act apply to corporation tax on transfers of land, etc. prescribed in that paragraph that a corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax on transfers of land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act that a corporation made before the Effective Date.

③The provisions of Article 65-4, paragraph (1), item (xxi) of the New Act apply to corporation tax on transfers of land, etc. prescribed in that paragraph that a corporation makes on or after the date on which the Act Partially Amending the Act on Promotion of Improvement of Agricultural Management Foundation comes into effect.

④The provisions of Article 65-7 (limited to the part relating to item (i) of the table in paragraph (1) of that Article) and Article 65-8 (limited to the part relating to that item) of the New Act apply, in the case where a corporation transfers assets listed in the left-hand column of that item on or after the Effective Date, to assets listed in the right-hand column of that item that it acquired (including construction and manufacture; the same applies hereinafter in this Article) before the Effective Date or acquires on or after the Effective Date, and to the special account under Article 65-8, paragraph (1) of the New Act pertaining to those assets, and the provisions then in force continue to govern, in the case where a corporation transferred assets listed in the left-hand column of item (i) of the table in Article 65-7, paragraph (1) of the Former Act before the Effective Date, assets listed in the right-hand column of that item that it acquired before the Effective Date or acquires on or after the Effective Date, and the special account under Article 65-8, paragraph (1) of the Former Act pertaining to those assets.

⑤Notwithstanding the provisions of the preceding paragraph, the provisions of Article 65-7 (limited to the part relating to assets listed in the right-hand column of item (i) of the table in paragraph (1) of that Article that pertain to assets specified by Cabinet Order as those to be used for a city-center apartment house supply project prescribed in that paragraph (hereinafter referred to in this paragraph as a "replacement asset for a city-center apartment house")) and Article 65-8 (limited to the part relating to replacement assets for a city-center apartment house) of the New Act apply to those assets and the special account under paragraph (1) of that Article pertaining to those assets in the case where a corporation transfers assets listed in the left-hand column of that item on or after the date on which the Act Partially Amending the Act on Special Measures concerning Promotion of Supply of Houses and Housing Lands in Urban Districts comes into effect and acquires assets listed in the right-hand column of that item on or after that date.

⑥The provisions of Article 65-7 (limited to the part relating to item (iv) of the table in paragraph (1) of that Article) and Article 65-8 (limited to the part relating to that item) of the New Act apply to those assets and the special account under paragraph (1) of that Article pertaining to those assets in the case where a corporation transfers assets listed in the left-hand column of that item on or after the Effective Date and acquires assets listed in the right-hand column of that item on or after the Effective Date, and the provisions then in force continue to govern, in the case where a corporation transferred assets listed in the left-hand column of item (iv) of the table in Article 65-7, paragraph (1) of the Former Act before the Effective Date, assets listed in the right-hand column of that item that it acquired before the Effective Date or acquires on or after the Effective Date and the special account under Article 65-8, paragraph (1) of the Former Act pertaining to those assets, and, in the case where a corporation transfers assets listed in the left-hand column of that item on or after the Effective Date, assets listed in the right-hand column of that item that it acquired before the Effective Date.

⑦The provisions of Article 65-7 (limited to the part relating to item (xviii)(a) of the table in paragraph (1) of that Article), Article 65-8 (limited to the part relating to (a) of that item) and Article 65-9 (limited to the part relating to (a) of that item) of the New Act apply to those assets and the special account under Article 65-8, paragraph (1) of the New Act pertaining to those assets in the case where a corporation transfers assets listed in the left-hand column of that item on or after the Effective Date and acquires assets listed in the right-hand column of that item on or after the Effective Date.

⑧The provisions of Article 65-7 (limited to the part relating to item (xviii)(b) of the table in paragraph (1) of that Article), Article 65-8 (limited to the part relating to (b) of that item) and Article 65-9 (limited to the part relating to (b) of that item) of the New Act apply to those assets and the special account under Article 65-8, paragraph (1) of the New Act pertaining to those assets in the case where a corporation transfers assets listed in the left-hand column of that item on or after the date on which the Act on Temporary Measures for Facilitating Business Innovation by Specified Business Operators comes into effect and acquires assets listed in the right-hand column of that item on or after that date.

⑨The provisions of Article 65-7 (limited to the part relating to item (xx) of the table in paragraph (1) of that Article) and Article 65-8 (limited to the part relating to that item) of the New Act apply, in the case where a corporation transfers assets listed in the left-hand column of that item on or after the Effective Date, to assets listed in the right-hand column of that item that it acquired before the Effective Date or acquires on or after the Effective Date, and to the special account under paragraph (1) of that Article pertaining to those assets, and the provisions then in force continue to govern, in the case where a corporation transferred assets listed in the left-hand column of item (xix) of the table in Article 65-7, paragraph (1) of the Former Act before the Effective Date, assets listed in the right-hand column of that item that it acquired before the Effective Date or acquires on or after the Effective Date, and the special account under Article 65-8, paragraph (1) of the Former Act pertaining to those assets.

①The provisions then in force continue to govern fixed assets specified in Article 66-10, paragraph (1), item (iv) or (v) of the Former Act that a corporation listed in either of those items acquired or manufactured before the date on which the Act on Temporary Measures for the Promotion of Creative Business Activities of Small and Medium-Sized Enterprises comes into effect and that fall under assets for experimental research prescribed in that paragraph.

②If a specified association prescribed in Article 4, paragraph (1) of the former Act on Temporary Measures for the Promotion of the Development of New Fields through the Fusion of Knowledge of Small and Medium-Sized Enterprises in Different Fields, being a corporation that files a blue return (excluding one in liquidation), that obtained the certification under that paragraph before the date on which the Act on Temporary Measures for the Promotion of Creative Business Activities of Small and Medium-Sized Enterprises comes into effect has, during the period from that date through March 31, 1997, acquired or manufactured fixed assets to be directly used for the experimental research prescribed in paragraph (3) of that Article that is set forth in the plan concerning a knowledge fusion development project prescribed in paragraph (1) of that Article (limited to the case where it has levied the costs for that acquisition or manufacture and has acquired or manufactured those assets, in the business year in which the amounts were paid based on that levy, with an amount equivalent to all or part of the amounts so paid), the provisions of Article 66-10 of the New Act apply by deeming those fixed assets to be assets for experimental research prescribed in paragraph (1) of that Article.

With regard to the amount of loss due to equipment disposal prescribed in Article 66-12, paragraph (1) of the Former Act pertaining to an approved business adaptation plan prescribed in that paragraph for which the approval under Article 5, paragraph (1) of the Act on Temporary Measures for Facilitating Industrial Structural Transformation (Act No. 24 of 1987) (including the approval under Article 6, paragraph (1) of that Act) was given before the Effective Date, the provisions of that paragraph and paragraph (3) of that Article remain in force. In this case, the phrase "March 31, 1995" in paragraph (1) of that Article is deemed to be replaced with "December 31, 1995", and the phrase "大蔵省令" (Order of the Ministry of Finance, under the Ministry's former Japanese name) in paragraph (3) of that Article with "財務省令" (Order of the Ministry of Finance, under its present Japanese name).

The provisions of Article 67-5, paragraph (1) of the New Act (limited to the part relating to item (ii) of the table in that paragraph) apply to corporation tax on exchanges prescribed in that paragraph that a corporation makes on or after the Effective Date.

The provisions of Article 67-6 of the New Act apply to distributions of proceeds of specified stock investment trusts prescribed in that Article that a corporation receives on or after the Effective Date.

The provisions of Article 68-2 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.