The provisions then in force continue to govern the case where a corporation has revenue prescribed in Article 58, paragraph (1) of the Former Act on Special Measures Concerning Taxation in its business year that includes the day preceding the Effective Date or in any business year prior thereto.

①The provisions of Article 64, paragraph (1), item (iii) and Article 65, paragraph (1), items (ii) and (iv) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer of land, etc. prescribed in those provisions that a corporation makes on or after the date specified in Article 1, item (iv) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 64, paragraph (1), item (iii) and Article 65, paragraph (1), items (ii) and (iv) of the Former Act on Special Measures Concerning Taxation that a corporation made before that date.

②With regard to the application of the provisions of Article 64, paragraph (1) and Article 65, paragraph (1) of the New Act on Special Measures Concerning Taxation in the case where, on or after the date specified in Article 1, item (iv) of the Supplementary Provisions, a project under Article 19, paragraph (1), item (i), (a) or item (ii) of that paragraph of the Former Agricultural Land Improvement Public Corporation Act, among the operations under Article 8, paragraph (1) of the Supplementary Provisions of the Act on the Green Resources Agency, Independent Administrative Agency, has been implemented, the phrase "project under Article 11, paragraph (1), item (vii), (a)" in Article 64, paragraph (1), item (iii) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "project under Article 11, paragraph (1), item (vii), (a), or a project under Article 19, paragraph (1), item (i), (a) of the Former Agricultural Land Improvement Public Corporation Act (Act No. 43 of 1974) among the operations under Article 8, paragraph (1) of the Supplementary Provisions of that Act", the phrase "Article 16, paragraph (2)" with "Article 16, paragraph (2) and Article 23, paragraph (2) of the Former Agricultural Land Improvement Public Corporation Act, which remains in force pursuant to the provisions of Article 8, paragraph (2) of the Supplementary Provisions of that Act", the phrase "project under Article 11, paragraph (1), item (viii)" in Article 65, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation with "project under Article 11, paragraph (1), item (viii), or a project under Article 19, paragraph (1), item (ii) of the Former Agricultural Land Improvement Public Corporation Act among the operations under Article 8, paragraph (1) of the Supplementary Provisions of that Act", and the phrase "project under Article 11, paragraph (1), item (vii), (a)" in item (iii) of that paragraph with "project under Article 11, paragraph (1), item (vii), (a), a project under Article 19, paragraph (1), item (i), (a) of the Former Agricultural Land Improvement Public Corporation Act among the operations under Article 8, paragraph (1) of the Supplementary Provisions of that Act".

③The provisions of Article 65-4, paragraph (1), item (xix) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer of land, etc. prescribed in that paragraph that a corporation makes on or after the date specified in Article 1, item (xiii) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before that date.

④The provisions of Article 65-4, paragraph (1), item (xxiii) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer 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 pertaining to a transfer of land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date.

⑤The provisions then in force continue to govern corporation tax pertaining to a transfer of assets listed in the left-hand column of item (xx) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date.

The provisions then in force continue to govern fixed assets specified in Article 66-10, paragraph (1), item (iii), (iv) or (vi) of the Former Act on Special Measures Concerning Taxation that a corporation listed in any of those items acquired or manufactured before the Effective Date.

①The provisions of Article 66-11, paragraph (1), item (iv) of the New Act on Special Measures Concerning Taxation apply to contributions listed in item (iv) of that paragraph that a corporation pays on or after the date specified in Article 1, item (xii) of the Supplementary Provisions, and the provisions then in force continue to govern contributions listed in Article 66-11, paragraph (1), item (iv) of the Former Act on Special Measures Concerning Taxation that a corporation paid before that date.

②The provisions of Article 66-11, paragraph (1), item (v) of the New Act on Special Measures Concerning Taxation apply to contributions listed in that item that a corporation pays on or after the Effective Date.

The provisions of Article 66-11-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years ending on or after the Effective Date of a certified specified nonprofit corporation prescribed in that paragraph.

①The provisions of Article 66-12, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the amount of loss arising from equipment disposal, etc. prescribed in that paragraph that has arisen in a business year of a corporation ending on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern the amount of loss arising from equipment disposal, etc. prescribed in Article 66-12, paragraph (1) of the Former Act on Special Measures Concerning Taxation that arose in a business year of a corporation that ended before that date.

②The provisions then in force continue to govern the special amount of loss prescribed in Article 66-13, paragraph (2) of the Former Act on Special Measures Concerning Taxation of a corporation listed in item (ii) of that paragraph that received the certification prescribed in that item within the period specified in paragraph (3), item (ii) of that Article.

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

②The approval of the Minister of Finance that a medical care corporation received before the Effective Date pursuant to the provisions of Article 67-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation is deemed to be the approval of the Commissioner of the National Tax Agency received pursuant to the provisions of Article 67-2, paragraph (1) of the New Act on Special Measures Concerning Taxation.

The provisions of Article 67-16, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to profit from redemption prescribed in that paragraph that a foreign corporation receives on specified short-term public and corporate bonds prescribed in that paragraph that are issued on or after the Effective Date, and the provisions then in force continue to govern profit from redemption prescribed in Article 67-16, paragraph (3) of the Former Act on Special Measures Concerning Taxation that a foreign corporation receives on specified short-term public and corporate bonds prescribed in that paragraph that were issued before the Effective Date.

The provisions of Article 68-3-3, paragraph (1), item (ii), (a) and Article 68-3-4, paragraph (1), item (ii), (a) of the New Act on Special Measures Concerning Taxation apply to corporation tax for calculation periods (meaning the calculation periods prescribed in Article 15-3, paragraphs (1) through (3) of the Corporation Tax Act; the same applies hereinafter in this Article), beginning on or after the Effective Date, of a corporation that is the trustee of a specified trust (meaning a specified trust prescribed in Article 2, item (xxix)-3 of the Corporation Tax Act; the same applies hereinafter in this Article), and the provisions then in force continue to govern corporation tax for calculation periods, which began before the Effective Date, of a corporation that is the trustee of a specified trust.

The provisions of Article 68-9 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year (meaning a consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act; the same applies hereinafter in this Article) begins on or after January 1, 2003 and which end on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year began before January 1, 2003 and for consolidated business years that ended before the Effective Date.

The provisions of Article 68-10, paragraph (5) of the New Act on Special Measures Concerning Taxation apply in the case where, pursuant to the provisions of Article 4-5, paragraph (1) of the Corporation Tax Act, the approval under Article 4-2 of that Act is revoked after the Effective Date, and the provisions then in force continue to govern the case where, pursuant to the provisions of that paragraph, the approval under that Article was revoked on or before the Effective Date.

The provisions of Article 68-11 of the New Act on Special Measures Concerning Taxation apply to specified machinery and equipment, etc. prescribed in paragraph (1) of that Article and depreciable assets prescribed in paragraph (3) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires, manufactures or leases on or after the Effective Date.

①The provisions of Article 68-12 of the New Act on Special Measures Concerning Taxation (excluding paragraph (7)) apply to business base strengthening equipment prescribed in paragraph (1) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires, manufactures or leases on or after the Effective Date, and the provisions then in force continue to govern business base strengthening equipment prescribed in Article 68-11, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired, manufactured or leased before the Effective Date.

②The provisions of Article 68-12, paragraph (7) of the New Act on Special Measures Concerning Taxation apply in the case where, pursuant to the provisions of Article 4-5, paragraph (1) of the Corporation Tax Act, the approval under Article 4-2 of that Act is revoked after the Effective Date, and the provisions then in force continue to govern the case where, pursuant to the provisions of that paragraph, the approval under that Article was revoked on or before the Effective Date.

The provisions then in force continue to govern commercialization equipment, etc. prescribed in Article 68-12, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired, manufactured or leased before the Effective Date.

The provisions of Article 68-13, paragraph (4) of the New Act on Special Measures Concerning Taxation apply in the case where, pursuant to the provisions of Article 4-5, paragraph (1) of the Corporation Tax Act, the approval under Article 4-2 of that Act is revoked after the Effective Date, and the provisions then in force continue to govern the case where, pursuant to the provisions of that paragraph, the approval under that Article was revoked on or before the Effective Date.

The provisions of Article 68-14, paragraph (7) of the New Act on Special Measures Concerning Taxation apply in the case where, pursuant to the provisions of Article 4-5, paragraph (1) of the Corporation Tax Act, the approval under Article 4-2 of that Act is revoked after the Effective Date, and the provisions then in force continue to govern the case where, pursuant to the provisions of that paragraph, the approval under that Article was revoked on or before the Effective Date.

①The provisions of Article 68-15 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years ending on or after the Effective Date of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that has acquired, manufactured or leased information and communications equipment, etc. prescribed in paragraph (1) of that Article on or after January 1, 2003.

②The provisions then in force continue to govern specified machinery and equipment, etc. prescribed in Article 68-15, paragraph (1) of the Former Act on Special Measures Concerning Taxation and depreciable assets prescribed in paragraph (3) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired, manufactured or leased before the Effective Date.