①The provisions of Article 55 (excluding the part concerning items (iii) and (iv) of the table in paragraph (1), paragraph (2), item (i) and paragraph (9)), Articles 55-5 through 56, Article 57-5, Article 57-6, Article 57-8, Article 57-9 and Article 58 of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation for business years in the case where a company split or distribution in kind is carried out on or after October 1, 2010, and the provisions then in force continue to govern corporation tax of a corporation for business years in the case where a company split or post-formation acquisition of assets was carried out before that date.

②The provisions of Article 55 of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (iii) and (iv) of the table in paragraph (1) and paragraph (2), item (i)) apply to specified shares, etc. prescribed in paragraph (1) of that Article that a corporation acquires on or after the Effective Date, and the provisions then in force continue to govern specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired before the Effective Date.

③The provisions of Article 55, paragraph (9) of the New Act on Special Measures Concerning Taxation (limited to the part concerning the ratio by which the acquisition cost of specified shares, etc. prescribed in that paragraph is multiplied) apply to those specified shares, etc. that a corporation acquires on or after the Effective Date, and the provisions then in force continue to govern specified shares, etc. prescribed in Article 55, paragraph (9) of the Former Act on Special Measures Concerning Taxation that a corporation acquired before the Effective Date.

④The provisions of Article 55, paragraph (9) of the New Act on Special Measures Concerning Taxation (excluding the part concerning the ratio by which the acquisition cost of specified shares, etc. prescribed in that paragraph is multiplied) apply to corporation tax of a corporation for business years in the case where a qualified company split or qualified in-kind distribution prescribed in that paragraph is carried out on or after October 1, 2010, and the provisions then in force continue to govern corporation tax of a corporation for business years in the case where a qualified company split by spin-off or qualified post-formation acquisition of assets prescribed in Article 55, paragraph (9) of the Former Act on Special Measures Concerning Taxation was carried out before that date.