①The provisions of Article 67-14, paragraph (1), item (i), (b), 2. and (c) (limited to the part concerning base specified equity prescribed in (c) of that item) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a specific purpose company prescribed in that paragraph (referred to as a "specific purpose company" in this paragraph) for business years beginning on or after the Effective Date (for a specific purpose company established before the Effective Date that did not file the notification of commencement of business prescribed in Article 4, paragraph (2) of the Act on the Securitization of Assets (Act No. 105 of 1998) by March 31, 2015 (referred to as a "company yet to file its notification" in this paragraph), limited to business years ending on or after April 1, 2015, and for a specific purpose company established before the Effective Date (excluding a company yet to file its notification), limited to business years ending on or after the day on which it first files a notification of change, etc. (meaning a notification of a change in the matters listed in Article 5, paragraph (1), item (i) of the Act on the Securitization of Assets under the provisions of Article 9, paragraph (1) of that Act, or a notification under the provisions of Article 10, paragraph (1) of that Act, pertaining to the asset securitization plan prescribed in Article 67-14, paragraph (1), item (i), (c) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) on or after the Effective Date), and the provisions then in force continue to govern corporation tax of a specific purpose company for business years that began before the Effective Date (including, for a company yet to file its notification, business years that began on or after the Effective Date and ended before April 1, 2015, and, for a specific purpose company established before the Effective Date (excluding a company yet to file its notification), business years that began on or after the Effective Date and ended before the day on which it first files a notification of change, etc. on or after the Effective Date). In this case, with regard to the application of the provisions of Article 67-14, paragraph (1), item (i), (b), 2. of the New Act on Special Measures Concerning Taxation to business years of a company yet to file its notification ending before the day on which it first files a notification of change, etc., the phrase "expected to be held" in (b), 2. of that item is deemed to be replaced with "subscribed for".

②The provisions of Article 67-14, paragraph (1), item (i), (c) of the New Act on Special Measures Concerning Taxation (excluding the part concerning base specified equity prescribed in (c) of that item) apply to corporation tax of a specific purpose company prescribed in that paragraph for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a specific purpose company prescribed in Article 67-14, paragraph (1) of the Former Act on Special Measures Concerning Taxation for business years that ended before the Effective Date.

③The provisions of Article 67-14, paragraph (6) of the New Act on Special Measures Concerning Taxation apply to the amount of dividends of profits prescribed in that paragraph received by a corporation that is dissolved on or after October 1, 2010, and the provisions then in force continue to govern the amount of dividends of profits prescribed in Article 67-14, paragraph (6) of the Former Act on Special Measures Concerning Taxation received by a corporation that was dissolved before that date.