The provisions of Article 68-93-2, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to the partially applicable amount prescribed in that paragraph in calculating the individually partially taxable amount prescribed in that paragraph for a consolidated business year, ending on or after April 1, 2011, of a consolidated corporation that is a specially related shareholder, etc. prescribed in that paragraph (limited to the amount for a business year, beginning on or after April 1, 2010, of a specified foreign corporation prescribed in that paragraph pertaining to that consolidated corporation), and the provisions then in force continue to govern the partially applicable amount prescribed in that paragraph in calculating the individually partially taxable amount prescribed in that paragraph for a consolidated business year, which ended before April 1, 2011, of a consolidated corporation that is a specially related shareholder, etc. prescribed in Article 68-93-2, paragraph (4) of the Former Act on Special Measures Concerning Taxation.

The provisions of Article 68-98, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i)) apply to the amount of consolidated loss incurred in a consolidated business year of a consolidated parent corporation beginning on or after April 1, 2011 (excluding a consolidated business year ending before the Effective Date), and the provisions then in force continue to govern the amount of consolidated loss incurred in a consolidated business year of a consolidated parent corporation that began before April 1 of that year (including a consolidated business year that began on or after that date and ends before the Effective Date).

①The provisions of Article 70-2, paragraphs (1) and (2) and Article 70-3, paragraphs (1) and (3) of the New Act on Special Measures Concerning Taxation apply to gift tax on property acquired by gift (excluding a gift that takes effect upon the death of the donor; the same applies hereinafter) on or after January 1, 2011, and the provisions then in force continue to govern gift tax on property acquired by gift before that date.

②The provisions of Articles 70-7, 70-7-2 and 70-7-4 and Article 70-8-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to inheritance tax or gift tax on unlisted shares or similar interests prescribed in Article 70-7, paragraph (2), item (ii) of the New Act on Special Measures Concerning Taxation that are acquired by inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter) or by gift on or after the Effective Date, and the provisions then in force continue to govern inheritance tax or gift tax on unlisted shares or similar interests prescribed in Article 70-7, paragraph (2), item (ii) of the Former Act on Special Measures Concerning Taxation that were acquired by inheritance or bequest or by gift before the Effective Date.

③With regard to the application of the provisions of Article 70-13 of the New Act on Special Measures Concerning Taxation to a person who did not file, by its filing deadline (limited to one that arrives on or after the date specified in Article 1, item (i) of the Supplementary Provisions), the amended return prescribed in Article 70-3-3, paragraph (5) or Article 70-3-4, paragraph (3) of the Act on Special Measures Concerning Taxation before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009) pursuant to those provisions, the phrase "or Article 70-3, paragraph (4)" in paragraph (1) of that Article is deemed to be replaced with ", Article 70-3, paragraph (4), or Article 70-3-3, paragraph (5) or Article 70-3-4, paragraph (3) of the Act on Special Measures Concerning Taxation before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009) in the case where the provisions then in force continue to govern pursuant to the provisions of Article 64, paragraph (6) of the Supplementary Provisions of that Act".

①The provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of farmland prescribed in Article 76 of the Former Act on Special Measures Concerning Taxation in the case where a specified agricultural corporation prescribed in that Article acquired that farmland on or before the Effective Date.

②The provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of the land referred to in Article 77, paragraph (2) of the Former Act on Special Measures Concerning Taxation in the case where a person engaged in agriculture prescribed in that paragraph acquired that land through a farmland use consolidation facilitation project prescribed in that paragraph on or before the Effective Date.

③The provisions of Article 78, paragraph (1) or (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration or recording of the creation of a mortgage prescribed in those provisions that is received on or after the day following the Effective Date to secure a claim prescribed in those provisions, and the provisions then in force continue to govern registration and license tax on the registration or recording of the creation of a mortgage prescribed in those provisions that is received before that date to secure a claim prescribed in Article 78, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation.

④The provisions then in force continue to govern registration and license tax on the registration of the matters listed in the items of Article 79 of the Former Act on Special Measures Concerning Taxation in the case where the certification prescribed in that Article was given on or before the Effective Date.

⑤The provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of land within the improvement project area prescribed in Article 83, paragraph (2) of the Former Act on Special Measures Concerning Taxation, the registration of preservation of ownership of a building prescribed in paragraph (3) of that Article, or the registration of transfer of ownership of land used as the site of a building constructed in accordance with the certified private urban renaissance improvement project plan referred to in paragraph (4) of that Article, in the case where the certification of the Minister of Land, Infrastructure, Transport and Tourism prescribed in paragraph (2) of that Article was obtained on or before the Effective Date.

⑥The provisions then in force continue to govern registration and license tax on the registration of transfer of rights to real property prescribed in Article 83-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to nominative monetary claims that a special purpose company prescribed in that paragraph acquired on or before the Effective Date.

⑦The provisions of Article 84-5 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on a registration in the case where an application for a registration listed in any of the items of paragraph (1) of that Article is filed using an electronic data processing system on or after the day following the Effective Date, and the provisions then in force continue to govern registration and license tax on a registration in the case where an application for a registration listed in any of the items of Article 84-5 of the Former Act on Special Measures Concerning Taxation was filed using an electronic data processing system before that date.

①The provisions of Articles 90-8 through 90-9 of the New Act on Special Measures Concerning Taxation apply from April 1, 2011, and the provisions then in force continue to govern aviation fuel tax that was imposed, or should have been imposed, before that date.

②Where, at the time an aircraft prescribed in Article 90-8 of the New Act on Special Measures Concerning Taxation first flies on or after April 1, 2011 (hereinafter referred to as the "time of first flight" in this paragraph), there exists in that aircraft aviation fuel on which aviation fuel tax was imposed, or should have been imposed, at the tax rate prescribed in Article 11 of the Aviation Fuel Tax Act or Article 90-8, paragraph (1) or Article 90-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation, that aviation fuel is deemed to have been unloaded from that aircraft at the time of first flight (or, if the time of first flight is before the Effective Date, on the Effective Date) at the place where that aircraft is located at the time of first flight, and aviation fuel on which aviation fuel tax is to be imposed at the tax rate prescribed in the provisions of the Act specified in each of the following items according to the category of that aircraft at the time of first flight listed in that item is deemed to have been loaded onto that aircraft:

③A person who, during the period from April 1, 2011 to the day before the Effective Date, filed a return under the provisions of Article 14, paragraph (1) or (2) of the Aviation Fuel Tax Act for aviation fuel tax for that month or any subsequent month, and a person who, during the period from the first day of that month to the day before the Effective Date, received a determination under the provisions of Article 25 of the Act on General Rules for National Taxes for aviation fuel tax for that month or any subsequent month, may, if any matter stated in that return or any matter pertaining to that determination (or, if, during the period from the first day of that month to the day before the Effective Date, an amended return prescribed in Article 19, paragraph (3) of that Act was filed or a reassessment under the provisions of Article 24 or 26 of that Act was made with regard to those matters, the matters after that filing or reassessment) is to be changed as a result of the application of the provisions of Articles 90-8 through 90-9 of the New Act on Special Measures Concerning Taxation, file with the district director, with regard to the matter that is to be changed, a request for reassessment under Article 23, paragraph (1) of the Act on General Rules for National Taxes by the day on which one year has elapsed counting from the Effective Date.

④Beyond what is provided for in the preceding three paragraphs, matters necessary for the application of those provisions are specified by Cabinet Order.

With regard to the application of the provisions of Article 97-2, paragraph (10) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i), (a) of that paragraph) in the case where the special refund payment decision date prescribed in item (i), (a) of that paragraph falls on or after January 1, 2012, the phrase "and also" in item (i), (a) is deemed to be replaced with "in the case where it is", the phrase "if it is an amount" with "when it is an amount", and the phrase "excluding)" with "excluding), and when the amount serving as the basis for the amount of that refund is an amount equivalent to the amount listed in Article 120, paragraph (1), item (vi) or Article 123, paragraph (2), item (vii) of the Income Tax Act, it is the number of days of the period under the provisions of Article 159, paragraph (4) of the Income Tax Act before the amendment by Article 1 of the Act Partially Amending the Income Tax Act, etc. to Develop the Tax System in Response to the Current Severe Economic Situation and Employment Conditions (Act No. 82 of 2011)".

With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.

Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.