①The provisions of Article 68-70 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 64, 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 item (iii) of that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent 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 consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made before that date.

②The provisions of Article 68-75 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 65-4, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation) apply to corporation tax on a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the New 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 carries out on or after the Effective Date, and the provisions then in force continue to govern corporation tax on a transfer of land, etc. prescribed in Article 68-75, 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 carried out before the Effective Date.

③The provisions of Article 68-75 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 65-4, paragraph (1), item (x) of the New Act on Special Measures Concerning Taxation) apply to corporation tax on a transfer of land, etc. prescribed in that item that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carries out on or after the Effective Date.

④The provisions then in force continue to govern corporation tax on a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 65-4, paragraph (1), item (xvii) 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 carried out before the Effective Date.

⑤The provisions then in force continue to govern corporation tax on a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 65-4, paragraph (1), item (xviii) 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 carried out before the Effective Date.

⑥The provisions of Article 68-75 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 65-4, paragraph (1), item (xx) of the New Act on Special Measures Concerning Taxation) apply to corporation tax on a transfer of land, etc. prescribed in item (xx) of that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carries out 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 on a transfer of land, etc. prescribed in Article 65-4, paragraph (1), item (xxi) 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 carried out before that date.

⑦The provisions of Article 68-76 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 65-5, paragraph (1), item (iii) of the New Act on Special Measures Concerning Taxation) apply to corporation tax on a transfer of land, etc. prescribed in item (iii) of that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carries out on or after the date specified in Article 1, item (xxiv) of the Supplementary Provisions.

⑧The provisions of Articles 68-78 through 68-80 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (xiv) of the table in Article 68-78, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to corporation tax on a transfer of assets listed in the left-hand column of that item that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carries out on or after the Effective Date, and the provisions then in force continue to govern corporation tax on a transfer of assets listed in the left-hand column of item (xiv) of the table in Article 68-78, 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 carried out before the Effective Date.

⑨With regard to the application of the provisions of that Article through Article 68-80 (limited to the part pertaining to that item) to a transfer of assets listed in the left-hand column of item (xiv) of the table in Article 68-78, paragraph (1) of the New Act on Special Measures Concerning Taxation and an acquisition of assets listed in the right-hand column of that item that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carries out during the period from the Effective Date to the day preceding 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", and the phrase "land, etc., or land, etc. within an agricultural land area, etc. acquired through consultation pertaining to a recommendation prescribed in Article 27-3, paragraph (1) of the Act on Promotion of Improvement of Agricultural Management Foundation (limited to land, etc. acquired by that consolidated parent corporation or its consolidated subsidiary corporation that falls under a specified agricultural corporation prescribed in paragraph (2) of that Article)" is deemed to be replaced with "land, etc.".

The provisions then in force continue to govern shares or capital contributions referred to in Article 68-86, 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 before the Effective Date through a specified joint capital contribution prescribed in that paragraph.

①The provisions of Article 68-90, paragraphs (1), (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 for business years of a specified foreign subsidiary, etc. prescribed in that paragraph ending on or after the Effective Date and to the individually 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 68-90, paragraph (1) of the Former Act on Special Measures Concerning Taxation for business years of a specified foreign subsidiary, etc. prescribed in that paragraph that ended before the Effective Date and the individually taxable retained amount prescribed in that paragraph pertaining to that amount of applicable retained income.

②The provisions of Article 68-90, paragraph (2), item (ii) of the New Act on Special Measures Concerning Taxation apply to the amount of deficit prescribed in that item arising in business years of a specified foreign subsidiary, etc. prescribed in paragraph (1) of that Article ending on or after the Effective Date, and the provisions then in force continue to govern the amount of deficit prescribed in paragraph (2), item (ii) of that Article that arose in business years of a specified foreign subsidiary, etc. prescribed in Article 68-90, paragraph (1) of the Former Act on Special Measures Concerning Taxation that ended before the Effective Date.

③The provisions of Article 68-92, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the individually taxed retained amount prescribed in that paragraph of a consolidated corporation prescribed in that paragraph (limited to the amount 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 consolidated corporation that ended 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 the amount pertaining to amounts to be included in gross profit in calculating the amount of consolidated income for each consolidated business year of that consolidated corporation pursuant to the provisions of Article 68-90, paragraph (1) of the New Act on Special Measures Concerning Taxation) in the case where any of the facts listed in the items of that paragraph arises on or after the Effective Date with regard to a specified foreign subsidiary, etc., foreign affiliated company or foreign affiliated trust prescribed in that paragraph pertaining to that consolidated corporation, and the provisions then in force continue to govern the individually taxed retained amount prescribed in Article 68-92, paragraph (1) of the Former Act on Special Measures Concerning Taxation of a consolidated 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 regard to a specified foreign subsidiary, etc. or foreign affiliated company prescribed in that paragraph pertaining to that consolidated corporation.

④The provisions of Article 68-92, paragraph (2) of the New Act on Special Measures Concerning Taxation apply, in the case where any of the facts listed in the items of paragraph (1) of that Article arises on or after the Effective Date with regard to a specified foreign subsidiary, etc., foreign affiliated company or foreign affiliated trust prescribed in that paragraph, to the taxed retained amount prescribed in Article 66-8, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the amount 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 the consolidated corporation that ended 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 the amount pertaining to amounts to be included in gross profit in calculating the amount of income for each business year of the consolidated corporation pursuant to the provisions of Article 66-6, paragraph (1) of the New Act on Special Measures Concerning Taxation) that is deemed, pursuant to the provisions of Article 68-92, paragraph (2) of the New Act on Special Measures Concerning Taxation, to be the individually taxed retained amount prescribed in paragraph (1) of that Article of a consolidated corporation.

⑤The provisions of Article 68-92, 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 individually taxed retained amount prescribed in paragraph (1) of that Article pertaining to the amount specified in each item of paragraph (3) of that Article of the merged corporation, etc. prescribed in that paragraph (limited to the amount 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. that ended 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 the amount 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) or to the taxed retained amount prescribed in Article 66-8, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the amount 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. that ended 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 the amount 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), which is deemed, pursuant to the provisions of Article 68-92, paragraph (3) of the New Act on Special Measures Concerning Taxation, to be the individually taxed retained amount prescribed in paragraph (1) of that Article of a consolidated corporation.

⑥The provisions of Article 68-92, 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 individually taxed retained amount prescribed in paragraph (1) of that Article of the splitting corporation, etc. prescribed in paragraph (4) of that Article pertaining to that qualified company split, etc. (limited to the amount 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 splitting corporation, etc. that ended 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 the amount pertaining to amounts to be included in gross profit in calculating the amount of consolidated income for each consolidated business year of that splitting corporation, etc. pursuant to the provisions of Article 68-90, paragraph (1) of the New Act on Special Measures Concerning Taxation), which is deemed not to exist pursuant to the provisions of paragraph (4) of that Article.

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 consolidated parent corporation prescribed in Article 68-94, paragraph (1) of the Former Act on Special Measures Concerning Taxation acquired or manufactured before the Effective Date.

①The provisions of Article 68-105-2 of the New Act on Special Measures Concerning Taxation apply to partnership contracts concluded on or after the Effective Date (meaning partnership contracts prescribed in Article 67-12, paragraph (3), item (i) of the New Act on Special Measures Concerning Taxation (excluding those concluded before April 1, 2007 that pertain to the leasing of aircraft to be used for a business pertaining to a permission under Article 100, paragraph (1) of the Civil Aeronautics Act); hereinafter the same applies in this paragraph), and to the partnership contracts pertaining to a succession 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 a succession by 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) that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation receives on or after the Effective Date.

②The provisions of Article 68-105-3 of the New Act on Special Measures Concerning Taxation apply to limited liability business partnership agreements prescribed in Article 68-105-3, 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.