①The provisions of Article 67-17, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to interest received on book-entry government bonds prescribed in that paragraph (referred to as "book-entry government bonds" in paragraph (5)) or book-entry municipal bonds prescribed in paragraph (1) of that Article (referred to as "book-entry municipal bonds" in paragraph (5)) for which the first day of the calculation period falls on or after June 1, 2010, and to profit from redemption prescribed in paragraph (1) of that Article received on those book-entry government bonds or book-entry municipal bonds acquired on or after the Effective Date, and the provisions then in force continue to govern interest received on book-entry government bonds or book-entry municipal bonds prescribed in Article 67-17, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which the first day of the calculation period falls before June 1, 2010, and that profit from redemption received on those book-entry government bonds or book-entry municipal bonds acquired before the Effective Date.

②The provisions of Article 67-17, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to interest received on specified book-entry corporate bonds, etc. prescribed in that paragraph (referred to as "specified book-entry corporate bonds, etc." in this paragraph and paragraph (5)) for which the first day of the calculation period falls on or after June 1, 2010, and to profit from redemption prescribed in paragraph (2) of that Article received on specified book-entry corporate bonds, etc. acquired on or after that date.

③The provisions of Article 67-17, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to interest and the issue discount prescribed in paragraph (3) of that Article received on private foreign bonds prescribed in that paragraph (referred to as "private foreign bonds" in paragraph (5)) issued on or after the Effective Date, and the provisions then in force continue to govern interest and the issue discount prescribed in Article 67-17, paragraph (2) of the Former Act on Special Measures Concerning Taxation received on private foreign bonds prescribed in that paragraph issued before the Effective Date.

④The provisions of Article 67-17, paragraph (6) of the New Act on Special Measures Concerning Taxation apply to profit from redemption prescribed in paragraph (6) of that Article received on specified short-term public and corporate bonds prescribed in that paragraph (referred to as "specified short-term public and corporate bonds" in the following paragraph) issued on or after June 1, 2010, and the provisions then in force continue to govern profit from redemption prescribed in Article 67-17, paragraph (5) of the Former Act on Special Measures Concerning Taxation received on specified short-term government bonds prescribed in that paragraph issued before that date.

⑤The provisions of Article 67-17, paragraphs (8) and (9) of the New Act on Special Measures Concerning Taxation apply to interest received on book-entry government bonds or book-entry municipal bonds for which the first day of the calculation period falls on or after June 1, 2010, and profit from redemption prescribed in paragraph (1) of that Article received on book-entry government bonds or book-entry municipal bonds acquired on or after the Effective Date and the amount of loss arising from their redemption (including retirement by purchase; the same applies hereinafter in this paragraph), interest received on specified book-entry corporate bonds, etc. for which the first day of the calculation period falls on or after June 1, 2010, and profit from redemption prescribed in paragraph (2) of that Article received on specified book-entry corporate bonds, etc. acquired on or after that date and the amount of loss arising from their redemption, interest and the issue discount prescribed in paragraph (3) of that Article received on private foreign bonds issued on or after the Effective Date and the amount of loss prescribed in paragraph (8) of that Article arising from their redemption, and profit from redemption prescribed in paragraph (6) of that Article received on specified short-term public and corporate bonds issued on or after June 1, 2010 and the amount of loss arising from their redemption.

The provisions of Article 68-2-3 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a domestic corporation in the case where a merger, company split or share exchange is carried out on or after October 1, 2010, and the provisions then in force continue to govern corporation tax for business years of a domestic corporation in the case where a merger, company split or share exchange was carried out before that date.

The provisions of Article 68-3 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation in the case where a merger, company split or share exchange is carried out on or after October 1, 2010, and the provisions then in force continue to govern corporation tax for business years of a corporation in the case where a merger, company split or share exchange was carried out before that date.

The provisions of Article 68-3-2, paragraph (6) of the New Act on Special Measures Concerning Taxation apply to the amount of distribution of profit from a specified-purpose trust prescribed in that paragraph which is received by a corporation that dissolves on or after October 1, 2010, and the provisions then in force continue to govern the amount of distribution of profit from a specified-purpose trust prescribed in Article 68-3-2, paragraph (6) of the Former Act on Special Measures Concerning Taxation which was received by a corporation that dissolved before that date.

The provisions of Article 68-3-3, paragraph (6) of the New Act on Special Measures Concerning Taxation apply to the amount of distribution of proceeds from a specified investment trust prescribed in that paragraph which is received by a corporation that dissolves on or after October 1, 2010, and the provisions then in force continue to govern the amount of distribution of proceeds from a specified investment trust prescribed in Article 68-3-3, paragraph (6) of the Former Act on Special Measures Concerning Taxation which was received by a corporation that dissolved before that date.

With regard to corporation tax for business years of a corporation in the case where a company split prescribed in Article 68-3-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation was carried out before October 1, 2010, the provisions then in force continue to govern.

The provisions of Articles 68-9 and 68-9-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a distribution in kind is carried out on or after October 1, 2010 or where a dissolution or an order commencing bankruptcy proceedings takes place on or after that date, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a company split by split-off or a post-formation acquisition of assets was carried out before that date or where a dissolution took place before that date.

①The provisions of Article 68-10 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (ii)) apply to equipment, etc. for promoting reform of the energy supply and demand structure prescribed in that paragraph which 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 date specified in Article 1, item (ix) of the Supplementary Provisions, and the provisions then in force continue to govern equipment, etc. for promoting reform of the energy supply and demand structure prescribed in Article 68-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation which 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, before that date.

②The provisions of Article 68-10, paragraph (9) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a dissolution takes place on or after October 1, 2010, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a dissolution took place before that date.

The provisions of Article 68-11, paragraph (7) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a dissolution takes place on or after October 1, 2010, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a dissolution took place before that date.

①The provisions of Article 68-12 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (iv)) apply to machinery and equipment and tools, furniture and fixtures specified in that item which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern machinery and equipment and tools, furniture and fixtures specified in Article 68-12, paragraph (1), item (iv) of the Former Act on Special Measures Concerning Taxation which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or manufactured before the Effective Date.

②The provisions of Article 68-12 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (v)) apply to depreciable assets specified in that item which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or manufactures on or after the Effective Date.

③The provisions of Article 68-12, paragraph (9) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a dissolution takes place on or after October 1, 2010, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a dissolution took place before that date.

The provisions of Article 68-13, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a dissolution takes place on or after October 1, 2010, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a dissolution took place before that date.

The provisions of Article 68-14, paragraph (7) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a dissolution takes place on or after October 1, 2010, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a dissolution took place before that date.