①The provisions then in force continue to govern the case where land, etc. prescribed in Article 68-74, paragraph (1) of the Former Act on Special Measures Concerning Taxation held by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation was purchased, before the date specified in Article 1, item (v) of the Supplementary Provisions, pursuant to a ruling prescribed in Article 65-3, paragraph (1), item (iii) of the Former Act on Special Measures Concerning Taxation.

②If, on or after the date specified in Article 1, item (v) of the Supplementary Provisions, land, etc. prescribed in Article 68-74, paragraph (1) of the New Act on Special Measures Concerning Taxation that pertains to a right to use grassland prescribed in Article 75-2, paragraph (1) of the Cropland Act prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Cropland Act, etc. (Act No. 57 of 2009), for which the provisions then in force continue to govern pursuant to the provisions of Article 7, paragraph (2) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Cropland Act" in this paragraph), is purchased pursuant to a ruling under Article 75-8, paragraph (1) of the Former Cropland Act, the provisions of Article 68-74 of the New Act on Special Measures Concerning Taxation apply by deeming the case of that purchase to fall under the case listed in Article 65-3, paragraph (1), item (iii) of the New Act on Special Measures Concerning Taxation.

③The provisions then in force continue to govern the case where land, etc. prescribed in Article 68-75, paragraph (1) of the Former Act on Special Measures Concerning Taxation held by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation was purchased, before the date specified in Article 1, item (vi) of the Supplementary Provisions, by a corporation prescribed in Article 65-4, paragraph (1), item (xiii) of the Former Act on Special Measures Concerning Taxation for use in the business referred to in that item (limited to the part concerning (a)).

④If, on or after the date specified in Article 1, item (vi) of the Supplementary Provisions, land, etc. prescribed in Article 68-75, paragraph (1) of the New Act on Special Measures Concerning Taxation held by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation is purchased by a corporation in which a local government has made a capital contribution or any other corporation specified by Cabinet Order, for use in an upgrading project prescribed in Article 4, paragraph (7), item (i) of the Small and Medium-sized Retail Business Promotion Act based on an upgrading project plan that has received certification under the provisions of paragraphs (1) through (3) or paragraph (6) of that Article (limited to an upgrading project based on an upgrading project plan that received that certification before that date, for which it has been certified, as provided by Order of the Ministry of Finance, that it satisfies the requirements specified by Cabinet Order, such as being carried out in conformity with city planning or any other plan of the State or a local government concerning land use), the provisions of Article 68-75 of the New Act on Special Measures Concerning Taxation apply by deeming the case of that purchase to fall under the case listed in Article 65-4, paragraph (1), item (xiii) of the New Act on Special Measures Concerning Taxation.

⑤The provisions of Article 68-75, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 65-4, paragraph (1), item (xiii), (a) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to 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 date specified in Article 1, item (vi) of the Supplementary Provisions.

⑥The provisions of Article 68-75, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 65-4, paragraph (1), item (xxv) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to 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 date specified in Article 1, item (v) 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 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 that date.

⑦The provisions then in force continue to govern the case where an agricultural production corporation prescribed in Article 68-76, paragraph (1) of the Former Act on Special Measures Concerning Taxation that is a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation transferred, before the date specified in Article 1, item (v) of the Supplementary Provisions, land, etc. prescribed in that paragraph held by it to a specified agricultural corporation prescribed in Article 65-5, paragraph (1), item (iii) of the Former Act on Special Measures Concerning Taxation through consultation prescribed in that item.

⑧The provisions of Articles 68-78 through 68-80 of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (xiv) of the table in Article 68-78, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to assets listed in the right-hand column of item (xiv) of that table that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires on or after the date specified in Article 1, item (v) of the Supplementary Provisions, and the provisions then in force continue to govern assets listed in the right-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 acquired before that date.

⑨The provisions of Article 68-85-4 of the New Act on Special Measures Concerning Taxation apply to land, etc. acquired in advance 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 on or after January 1, 2009.

⑩With regard to the application of the provisions of Article 68-85-4 of the New Act on Special Measures Concerning Taxation to land, etc. acquired in advance in the case where a consolidated parent corporation prescribed in Article 68-85-4, paragraph (1) of the New Act on Special Measures Concerning Taxation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation has acquired land, etc. acquired in advance prescribed in that paragraph in a consolidated business year of that consolidated parent corporation or its consolidated subsidiary corporation ending before the Effective Date (limited to a consolidated business year for which the due date for filing the consolidated final return prescribed in Article 2, item (xxxii) of the Corporation Tax Act for that consolidated business year arrives before April 30, 2009), the phrase "by the due date for filing the consolidated final return prescribed in Article 2, item (xxxii) of the Corporation Tax Act for the consolidated business year that includes the date of that acquisition" in that paragraph is deemed to be replaced with "by April 30, 2009".

①The provisions of Article 68-90, paragraphs (1) through (4) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable income prescribed in paragraph (1) of that Article for business years of a specified foreign subsidiary, etc. prescribed in that paragraph beginning on or after the Effective Date and to the individually taxable amount prescribed in that paragraph pertaining to that amount of applicable 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 began 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 68-91, paragraphs (1) and (3) of the New Act on Special Measures Concerning Taxation apply to the amount of foreign country's corporate tax prescribed in paragraph (1) of that Article pertaining to the individually taxable amount prescribed in that paragraph for business years of a specified foreign subsidiary, etc. prescribed in that paragraph beginning on or after the Effective Date, and the provisions then in force continue to govern the amount of foreign country's corporate tax prescribed in Article 68-91, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to the individually taxable retained amount prescribed in that paragraph for business years of a specified foreign subsidiary, etc. prescribed in that paragraph that began before the Effective Date.

③The provisions of Article 68-92 of the New Act on Special Measures Concerning Taxation apply in the case where a consolidated corporation has an amount of dividend of surplus, etc. prescribed in paragraph (1) of that Article that it receives from a specified foreign subsidiary, etc. prescribed in paragraph (2) of that Article (limited to an amount pertaining to business years of that specified foreign subsidiary, etc. beginning on or after the Effective Date), and the provisions then in force continue to govern cases where any of the facts listed in the items of Article 68-92, paragraph (1) of the Former Act on Special Measures Concerning Taxation has arisen with regard to a specified foreign subsidiary, etc. or a foreign affiliated company prescribed in that paragraph pertaining to a consolidated corporation prescribed in that paragraph (limited to a fact pertaining to business years of that specified foreign subsidiary, etc. or foreign affiliated company that began before the Effective Date).

④Of the individually taxable retained amount prescribed in Article 68-92, 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 began before the Effective Date (limited to the amount included in gross profit in calculating the amount of consolidated income for a consolidated business year prescribed in Article 68-92, paragraph (3), item (i) of the New Act on Special Measures Concerning Taxation of a consolidated corporation (referred to as a "consolidated business year of dividends, etc." in this paragraph); hereinafter the same applies in this paragraph) or the individually taxed retained amount prescribed in Article 68-92, paragraph (1) of the Former Act on Special Measures Concerning Taxation (including an amount deemed to be the individually taxed retained amount prescribed in paragraph (1) of that Article pursuant to the provisions of paragraph (2) or (3) of that Article; hereinafter the same applies in this paragraph), the amount of the portion corresponding to each consolidated business year within the preceding ten years prescribed in Article 68-92, paragraph (3), item (ii) of the New Act on Special Measures Concerning Taxation of a consolidated corporation (referred to as "each consolidated business year within the preceding ten years" in this paragraph) (excluding the amount equivalent to the amount of dividend of surplus, etc. prescribed in that item that is deducted pursuant to the provisions of that item) is deemed to be the amount listed in the items of paragraph (3) of that Article for the consolidated business year of dividends, etc. or each consolidated business year within the preceding ten years corresponding to the period of the consolidated business year or business year to which the individually taxable retained amount or individually taxed retained amount of that consolidated corporation pertains, and the provisions of paragraphs (1) through (3) of that Article apply.

⑤With regard to the amount of dividend of surplus, etc. prescribed in Article 68-90, paragraph (1), item (i), (a) of the New Act on Special Measures Concerning Taxation (limited to the amount pertaining to business years of that specified foreign subsidiary, etc. that began before the Effective Date; hereinafter the same applies in this paragraph) that a consolidated corporation receives, in a consolidated business year beginning on or after the Effective Date, from a specified foreign subsidiary, etc. prescribed in Article 68-90, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to that consolidated corporation, the provisions of Article 23-2 of the New Corporation Tax Act in the case of calculating the individual gross profit amount prescribed in Article 81-3, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of that paragraph do not apply. In this case, with regard to the portion pertaining to that amount of dividend of surplus, etc. of the amount of foreign country's corporate tax (meaning the foreign country's corporate tax prescribed in Article 81-15, paragraph (1) of the Former Corporation Tax Act; hereinafter the same applies in this paragraph) imposed on the income of that specified foreign subsidiary, etc. and the amount of foreign country's corporate tax imposed on the income of a foreign second-tier subsidiary prescribed in Article 81-15, paragraph (11) or Article 69, paragraph (11) of the Former Corporation Tax Act pertaining to that specified foreign subsidiary, etc., in each consolidated business year or each business year of that consolidated corporation beginning on or before the day on which three years have elapsed from the Effective Date, the provisions of Article 81-5 and Article 81-15, paragraphs (8), (11), (13) and (15) through (17), or Article 28 and Article 69, paragraphs (8), (9), (11) through (13) and (15) through (18) of the Former Corporation Tax Act remain in force.

⑥With regard to the amount of dividend of surplus, etc. prescribed in Article 68-90, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited to the amount pertaining to business years of that specified foreign subsidiary, etc. beginning on or after the Effective Date; hereinafter the same applies in this paragraph) that a consolidated corporation received, in a consolidated business year that began before the Effective Date, from a specified foreign subsidiary, etc. prescribed in Article 68-90, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to that consolidated corporation (limited to one that falls under a foreign subsidiary prescribed in Article 23-2, paragraph (1) of the New Corporation Tax Act in the case of calculating the individual gross profit amount prescribed in Article 81-3, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of that paragraph; hereinafter the same applies in this paragraph), notwithstanding the provisions of Article 6 of the Supplementary Provisions, the provisions of Article 23-2 of the New Corporation Tax Act in the case of calculating the individual gross profit amount prescribed in Article 81-3, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of that paragraph apply. In this case, the provisions of Article 16, paragraph (2) or Article 12, paragraph (2) of the Supplementary Provisions do not apply to the portion pertaining to that amount of dividend of surplus, etc. of the amount of foreign country's corporate tax prescribed in Article 81-15, paragraph (1) of the Former Corporation Tax Act imposed on the income of a foreign subsidiary prescribed in Article 81-15, paragraph (8) or Article 69, paragraph (8) of the Former Corporation Tax Act and a foreign second-tier subsidiary prescribed in Article 81-15, paragraph (11) or Article 69, paragraph (11) of the Former Corporation Tax Act.

⑦With regard to the application of the provisions of the Former Corporation Tax Act in the case where the provisions of the first sentence of the preceding paragraph apply, the phrase "Article 81-4" in Article 81-13, paragraph (2), item (ii) of the Former Corporation Tax Act is deemed to be replaced with "the amount not included in gross profit in calculating the amount of consolidated income for that consolidated business year pursuant to the provisions of Article 81-3, paragraph (1) (limited to the case of calculating the individual gross profit amount pursuant to the provisions of Article 23-2 (Exclusion from Gross Profit of Dividends, etc. Received from Foreign Subsidiaries) (including the case where it is applied with the relevant terms and phrases replaced pursuant to the provisions of the first sentence of Article 68-92, paragraph (2) of the Act on Special Measures Concerning Taxation (Exclusion from Gross Profit, etc. of Dividends of Surplus, etc. Received from Specified Foreign Subsidiaries, etc.)) as applied pursuant to the provisions of the first sentence of Article 59, paragraph (6) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009) (Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Subsidiaries, etc. of Consolidated Corporations)) (Inclusion of Individual Gross Profit Amount or Individual Deductible Expense Amount in Gross Profit or Deductible Expenses), and Article 81-4".