①The provisions of Article 64 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (iii)) apply to corporation tax pertaining to a transfer of land, etc. prescribed in item (iii) of that paragraph that a corporation makes on or after the date specified in Article 1, item (xxiii) 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) of the Former Act on Special Measures Concerning Taxation that a corporation made before that date.

②The provisions of Article 65-4, paragraph (1), item (ii) 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.

③The provisions of Article 65-4, paragraph (1), item (x) 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.

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

⑥The provisions of Article 65-4, paragraph (1), item (xx) 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 (xxiii) 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.

⑦The provisions of Article 65-5, paragraph (1), item (iii) 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 (xxiv) of the Supplementary Provisions.

⑧The provisions of Articles 65-7 through 65-9 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to the left-hand column of item (xvi) of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of assets listed in that column 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 assets listed in the left-hand column of item (xvi) 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.

⑨With regard to the application of the provisions of Articles 65-7 through 65-9 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (xvi) of the table in Article 65-7, paragraph (1)) to a transfer of assets listed in the left-hand column of item (xvi) of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation that a corporation makes during the period from the Effective Date to the day before the date on which the Act Partially Amending the Act on Promotion of Improvement of Agricultural Management Foundation, etc. (Act No. 53 of 2005) comes into effect, the phrase "paragraph (2), item (ii) of that Article" in that item is deemed to be replaced with "paragraph (2), item (i) of that Article".

⑩The provisions of Articles 65-7 through 65-9 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to assets acquired through consultation pertaining to the recommendation prescribed in Article 27-3, paragraph (1) of the Act on Promotion of Improvement of Agricultural Management Foundation (Act No. 65 of 1980), out of the assets listed in the right-hand column of item (xvi) of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to those assets that a corporation acquires on or after the date specified in Article 1, item (xxiv) of the Supplementary Provisions.

The provisions then in force continue to govern shares or equity referred to in Article 66, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired before the Effective Date through a specified joint contribution prescribed in that paragraph.

①The provisions of Article 66-6, paragraph (1), paragraph (2), items (i) and (iii), and paragraphs (3) and (6) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable retained income prescribed in paragraph (1) of that Article pertaining to business years of a specified foreign subsidiary, etc. prescribed in that paragraph that end on or after the Effective Date, and to the taxable retained amount prescribed in that paragraph pertaining to that amount of applicable retained income, and the provisions then in force continue to govern the amount of applicable retained income prescribed in Article 66-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to business years of a specified foreign subsidiary, etc. prescribed in that paragraph that ended before the Effective Date, and the taxable retained amount prescribed in that paragraph pertaining to that amount of applicable retained income.

②The provisions of Article 66-6, paragraph (2), item (ii) of the New Act on Special Measures Concerning Taxation apply to the amount of loss prescribed in that item that arises in business years of a specified foreign subsidiary, etc. prescribed in paragraph (1) of that Article that end on or after the Effective Date, and the provisions then in force continue to govern the amount of loss prescribed in paragraph (2), item (ii) of that Article that arose in business years of a specified foreign subsidiary, etc. prescribed in Article 66-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that ended before the Effective Date.

③The provisions of Article 66-8, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the taxed retained amount prescribed in that paragraph (limited to that pertaining to amounts included in gross profit and amounts to be included in gross profit in calculating the amount of income for each business year of that domestic corporation ending on or after April 1, 2000 pursuant to the provisions of Article 66-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation, and that pertaining to amounts to be included in gross profit in calculating the amount of income for each business year of that domestic corporation pursuant to the provisions of Article 66-6, paragraph (1) of the New Act on Special Measures Concerning Taxation) of a domestic corporation prescribed in that paragraph in the case where any of the facts listed in the items of that paragraph arises on or after the Effective Date with respect to a specified foreign subsidiary, etc., foreign affiliated company or foreign affiliated trust prescribed in that paragraph pertaining to that domestic corporation, and the provisions then in force continue to govern the taxed retained amount prescribed in Article 66-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation of a domestic corporation prescribed in that paragraph in the case where any of the facts listed in the items of that paragraph arose before the Effective Date with respect to a specified foreign subsidiary, etc. or foreign affiliated company prescribed in that paragraph pertaining to that domestic corporation.

④The provisions of Article 66-8, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to the individually taxed retained amount prescribed in Article 68-92, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to that pertaining to amounts included in gross profit and amounts to be included in gross profit in calculating the amount of consolidated income for each consolidated business year of that domestic corporation ending on or after April 1, 2000 pursuant to the provisions of Article 68-90, paragraph (1) of the Former Act on Special Measures Concerning Taxation, and that pertaining to amounts to be included in gross profit in calculating the amount of consolidated income for each consolidated business year of that domestic corporation pursuant to the provisions of Article 68-90, paragraph (1) of the New Act on Special Measures Concerning Taxation) that is deemed, pursuant to the provisions of Article 66-8, paragraph (2) of the New Act on Special Measures Concerning Taxation, to be the taxed retained amount prescribed in paragraph (1) of that Article of a domestic corporation in the case where any of the facts listed in the items of that paragraph arises on or after the Effective Date with respect to a specified foreign subsidiary, etc., foreign affiliated company or foreign affiliated trust prescribed in paragraph (1) of that Article.

⑤The provisions of Article 66-8, paragraph (3) of the New Act on Special Measures Concerning Taxation apply, in the case where a qualified merger, etc. prescribed in that paragraph is carried out on or after the Effective Date, to the taxed retained amount prescribed in paragraph (1) of that Article (limited to that pertaining to amounts included in gross profit and amounts to be included in gross profit in calculating the amount of income for each business year of that merged corporation, etc. ending on or after April 1, 2000 pursuant to the provisions of Article 66-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation, and that pertaining to amounts to be included in gross profit in calculating the amount of income for each business year of that merged corporation, etc. pursuant to the provisions of Article 66-6, paragraph (1) of the New Act on Special Measures Concerning Taxation) pertaining to the amount specified in the relevant item of paragraph (3) of that Article of the merged corporation, etc. prescribed in that paragraph, or the individually taxed retained amount prescribed in Article 68-92, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to that pertaining to amounts included in gross profit and amounts to be included in gross profit in calculating the amount of consolidated income for each consolidated business year of that merged corporation, etc. ending on or after April 1, 2000 pursuant to the provisions of Article 68-90, paragraph (1) of the Former Act on Special Measures Concerning Taxation, and that pertaining to amounts to be included in gross profit in calculating the amount of consolidated income for each consolidated business year of that merged corporation, etc. pursuant to the provisions of Article 68-90, paragraph (1) of the New Act on Special Measures Concerning Taxation), which is deemed, pursuant to the provisions of Article 66-8, paragraph (3) of the New Act on Special Measures Concerning Taxation, to be the taxed retained amount prescribed in paragraph (1) of that Article of a domestic corporation.

⑥The provisions of Article 66-8, paragraph (4) of the New Act on Special Measures Concerning Taxation apply, in the case where a qualified company split, etc. prescribed in that paragraph is carried out on or after the Effective Date, to the taxed retained amount prescribed in paragraph (1) of that Article (limited to that pertaining to amounts included in gross profit and amounts to be included in gross profit in calculating the amount of income for each business year of that splitting corporation, etc. ending on or after April 1, 2000 pursuant to the provisions of Article 66-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation, and that pertaining to amounts to be included in gross profit in calculating the amount of income for each business year of that splitting corporation, etc. pursuant to the provisions of Article 66-6, paragraph (1) of the New Act on Special Measures Concerning Taxation) of the splitting corporation, etc. prescribed in paragraph (4) of that Article pertaining to that qualified company split, etc., which is deemed not to exist pursuant to the provisions of that paragraph.

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

The provisions then in force continue to govern the amount of loss incurred in a business year ending before the date specified in Article 1, item (xix) of the Supplementary Provisions of a small and medium-sized enterprise or a specified small and medium sized enterprise prescribed in Article 66-12, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation.

①The provisions of Article 67-12 of the New Act on Special Measures Concerning Taxation apply to partnership contracts (meaning partnership contracts prescribed in paragraph (3), item (i) of that Article (excluding those pertaining to the lease of aircraft to be used for a business pertaining to the permission under Article 100, paragraph (1) of the Civil Aeronautics Act (Act No. 231 of 1952) that are concluded before April 1, 2007); hereinafter the same applies in this paragraph) concluded on or after the Effective Date, and to the partnership contract pertaining to the succession of a corporation that, on or after the Effective Date, succeeds to the status of a partner prescribed in Article 67-12, paragraph (1) of the New Act on Special Measures Concerning Taxation (hereinafter referred to as a "partner" in this paragraph) pertaining to a partnership contract (excluding succession through a qualified merger to the status of a partner pertaining to a partnership contract concluded before the Effective Date and any other succession specified by Cabinet Order).

②The provisions of Article 67-13 of the New Act on Special Measures Concerning Taxation apply to limited liability business partnership agreements prescribed in Article 67-13, paragraph (1) of the New Act on Special Measures Concerning Taxation that are concluded on or after the date specified in Article 1, item (vii) of the Supplementary Provisions.

The provisions of Article 67-16, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to profit from redemption prescribed in that paragraph of specified short-term government bonds prescribed in that paragraph that belong to the trust property of a foreign investment trust prescribed in Article 67-16, paragraph (4) of the New Act on Special Measures Concerning Taxation and for which a foreign corporation that is the trustee of a foreign investment trust prescribed in that paragraph receives, on or after the Effective Date, a specified book-entry transfer record, etc. prescribed in Article 41-12, paragraph (9) of the New Act on Special Measures Concerning Taxation, and the provisions then in force continue to govern profit from redemption prescribed in paragraph (7) of Article 41-12 of the Former Act on Special Measures Concerning Taxation of those specified short-term public and corporate bonds prescribed in Article 41-12, paragraph (9) of the Former Act on Special Measures Concerning Taxation that are listed in items (i) through (viii) of that paragraph, that belong to the trust property of a foreign investment trust prescribed in Article 5-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation and for which a foreign corporation that is the trustee of a foreign investment trust prescribed in Article 5-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation received, before the Effective Date, a specified book-entry transfer record, etc. prescribed in Article 41-12, paragraph (9) of the Former Act on Special Measures Concerning Taxation.