The provisions of Article 68-88, paragraph (6) of the New Act on Special Measures Concerning Taxation apply to cases where a reassessment prescribed in Article 2, item (xliii) of the Corporation Tax Act (hereinafter referred to as a "reassessment" in this Article) or a determination prescribed in Article 2, item (xliv) of that Act (hereinafter referred to as a "determination" in this Article) is made with regard to the amount of consolidated income or the amount of consolidated loss for a consolidated business year of a consolidated corporation beginning on or after the Effective Date, and the provisions then in force continue to govern cases where a reassessment or determination is made with regard to the amount of consolidated income or the amount of consolidated loss for a consolidated business year of a consolidated corporation that began before the Effective Date.

The provisions of Article 68-89 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 corporation, and the provisions then in force continue to govern corporation tax for consolidated business years, which ended before the Effective Date, of a consolidated corporation. In this case, with regard to the application of the provisions of that Article in a consolidated business year of a consolidated corporation that began before the Effective Date and ends on or after the Effective Date, the phrase "interest on liabilities, etc. to a fund provider, etc." in paragraph (1) of that Article is deemed to be replaced with "interest on liabilities, etc. (excluding those specified by Cabinet Order; the same applies hereinafter in this Article) to a fund provider, etc. (excluding persons specified by Cabinet Order; the same applies hereinafter in this Article)", and the phrase "liabilities to foreign controlling shareholders, etc. and fund providers, etc." in that paragraph is deemed to be replaced with "liabilities to foreign controlling shareholders, etc. and fund providers, etc. (excluding liabilities specified by Cabinet Order; the same applies hereinafter in this Article)".

①The provisions of Article 68-90, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to cases where there is a dividend of surplus, dividend of profit or distribution of surplus prescribed in that paragraph whose record date for payment is a date on or after the Companies Act Effective Date, and the provisions then in force continue to govern cases where there is a dividend of profit or distribution of surplus prescribed in Article 68-90, paragraph (1) of the Former Act on Special Measures Concerning Taxation whose record date for payment is a date before the Companies Act Effective Date.

②The provisions of Article 68-92, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to cases where there is a dividend of surplus, etc. prescribed in that paragraph whose record date for payment is a date on or after the Companies Act Effective Date, and the provisions then in force continue to govern cases where there is a dividend of profit or distribution of surplus prescribed in Article 68-92, paragraph (1) of the Former Act on Special Measures Concerning Taxation whose record date for payment is a date before the Companies Act Effective Date.

The provisions of Article 68-93-4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to cases where there is a dividend of surplus, etc. prescribed in item (iii) of that paragraph whose record date for payment is a date on or after the Companies Act Effective Date, and the provisions then in force continue to govern cases where there is a dividend of profit or distribution of surplus prescribed in Article 68-93-4, paragraph (1), item (iii) of the Former Act on Special Measures Concerning Taxation whose record date for payment is a date before the Companies Act Effective Date.

The provisions of Article 68-100, paragraph (1) 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 begins on or after January 1, 2007, 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 that date.

The provisions of Article 68-102, paragraph (2) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to paragraph (10) of that Article) and paragraph (4) of that Article apply to corporation tax for consolidated business years, ending on or after the Companies Act Effective Date, of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, and the provisions then in force continue to govern corporation tax for consolidated business years, which ended before the Companies Act Effective Date, of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation.

①The provisions of Article 68-102-2 of the New Act on Special Measures Concerning Taxation apply to low-value depreciable assets 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, or manufactures or constructs, on or after the Effective Date.

②The provisions then in force continue to govern low-value depreciable assets prescribed in Article 68-103-3, 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, or manufactured or constructed, on or before March 31, 2006.

①The provisions then in force continue to govern corporation tax pertaining to a transfer, through a share exchange, etc. prescribed in Article 68-104, paragraph (1) of the Former Act on Special Measures Concerning Taxation, of specified subsidiary shares prescribed in that paragraph and to a transfer of subsidiary shares, etc. prescribed in Article 68-105, paragraph (1) of the Former Act on Special Measures Concerning Taxation, carried out by a consolidated corporation before October 1, 2006.

②With regard to the application of the provisions of Article 68-105 of the Former Act on Special Measures Concerning Taxation to a transfer of subsidiary shares, etc. prescribed in paragraph (1) of that Article carried out by a consolidated corporation during the period from the Effective Date to September 30, 2006, the phrase "in the amount of individual income prescribed in item (xviii)-2, (a) of that Article with regard to the application of the provisions of Article 2, item (xviii)-2, and with regard to the application of the provisions of Article 81-13, paragraphs (2) and (3) of that Act" in paragraph (4) of that Article is deemed to be replaced with "with regard to the application of the provisions of Article 81-13, paragraphs (2) and (4),", and the phrase ", respectively, included" is deemed to be replaced with "included".

The provisions of Article 68-108, paragraph (1) 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 begins on or after January 1, 2007, 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 that date.

The provisions of Article 68-109, paragraph (1) 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 prescribed in that paragraph begins on or after the Effective Date.

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 prescribed in Article 68-109, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation began before the Effective Date.

①The provisions of Article 69-4, paragraph (8) and Article 69-5, paragraph (14) of the New Act on Special Measures Concerning Taxation apply to inheritance tax on property acquired on or after the Effective Date by inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter in this Article) (including property deemed, pursuant to the provisions of Article 21-16, paragraph (1) of the New Inheritance Tax Act, to be acquired by inheritance as prescribed in that paragraph in the case where the commencement of the succession of a specified donor prescribed in Article 21-9, paragraph (5) of the New Inheritance Tax Act occurs on or after the Effective Date), and the provisions then in force continue to govern inheritance tax on property acquired before the Effective Date by inheritance or bequest (including property deemed, pursuant to the provisions of Article 21-16, paragraph (1) of the Former Inheritance Tax Act, to have been acquired by inheritance as prescribed in that paragraph in the case where the commencement of the succession of a specified donor prescribed in Article 21-9, paragraph (5) of the Former Inheritance Tax Act occurred before the Effective Date).

②The provisions of Article 70-4 of the New Act on Special Measures Concerning Taxation apply to gift tax to which the provisions of paragraph (1) of that Article apply and for which a case listed in any of the items of paragraph (29) of that Article arises on or after the Effective Date, and the provisions then in force continue to govern gift tax to which the provisions of Article 70-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation applied and for which a case listed in any of the items of paragraph (29) of that Article arose before the Effective Date.

③The provisions of Article 70-6 of the New Act on Special Measures Concerning Taxation (excluding the part pertaining to paragraph (33)) apply to inheritance tax to which the provisions of paragraph (1) of that Article apply and for which a case listed in any of the items of paragraph (35) of that Article arises on or after the Effective Date, and the provisions then in force continue to govern inheritance tax to which the provisions of Article 70-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation applied and for which a case listed in any of the items of paragraph (35) of that Article arose before the Effective Date.