①The provisions of Article 68-16, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (ii) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. (meaning an acquisition, or manufacture or construction; the same applies hereinafter up to paragraph (4)) on or after the Effective Date, and with regard to depreciable assets listed in the middle column of item (ii) of the table in Article 68-16, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.

②The provisions of Article 68-26 of the New Act on Special Measures Concerning Taxation apply to specified reliability-enhancing equipment prescribed in paragraph (1) of that Article for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the Effective Date.

③With regard to specified advanced telecommunications equipment prescribed in Article 68-26, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.

④The provisions of Article 68-27 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (i) of the table in Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to depreciable assets listed in the third column of that item for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the Effective Date, and with regard to depreciable assets listed in the third column of item (i) of the table in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.

⑤The provisions of Article 68-27 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraphs (2) and (3)) apply to industrial promotion machinery, etc. prescribed in paragraph (2) of that Article for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. prescribed in that paragraph on or after the Effective Date.

⑥The provisions of Article 68-34, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to rental housing for the elderly with services prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or newly builds on or after the Effective Date, and with regard to rental housing for the elderly with services prescribed in Article 68-34, 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 or newly built before the Effective Date, the provisions then in force continue to govern.

⑦The provisions of Article 68-35 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (3), item (i) and item (ii), (b)) apply to specified redevelopment buildings, etc. 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 or newly builds on or after the Effective Date.

⑧With regard to buildings listed in Article 68-35, paragraph (3), items (i) and (ii) of the Former Act on Special Measures Concerning Taxation and Article 47-2, paragraph (3), item (iii) 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 or newly built before the Effective Date, the provisions of Article 68-35 of the Former Act on Special Measures Concerning Taxation (limited to the part pertaining to buildings listed in paragraph (3), items (i) and (ii) of that Article and Article 47-2, paragraph (3), item (iii) of the Former Act on Special Measures Concerning Taxation) remain in force. In this case, the phrase "Article 47-2, paragraph (1)" in Article 68-35, paragraph (2) of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "Article 47-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 2013), which remains in force pursuant to the provisions of Article 67, paragraph (8) of the Supplementary Provisions of that Act".

①With regard to the application of the provisions of Article 68-62-2 of the New Act on Special Measures Concerning Taxation for consolidated business years beginning during the period from the Effective Date to March 31, 2014 of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that received, before the Effective Date, the certification of a plan prescribed in Article 68-62-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation (excluding one that receives, on or after the Effective Date, the certification of a plan prescribed in Article 68-62-2, paragraph (1) of the New Act on Special Measures Concerning Taxation), the phrase "Japanese ships (including specified quasi-Japanese ships (meaning quasi-Japanese ships prescribed in Article 39-5, paragraph (5) of the Marine Transportation Act that are specified by Order of the Ministry of Finance as contributing to securing stable maritime transportation); the same applies in the following item)" in paragraph (1), item (i) of that Article is deemed to be replaced with "Japanese ships", and the phrase "that Act" with "the Marine Transportation Act".

②With regard to the application of the provisions of Article 68-62-2 of the New Act on Special Measures Concerning Taxation for consolidated business years beginning during the period from the Effective Date to March 31, 2014 of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that receives, on or after the Effective Date, the certification of a plan prescribed in Article 68-62-2, paragraph (1) of the New Act on Special Measures Concerning Taxation, the phrase "the day of commencement" in paragraph (2) of that Article is deemed to be replaced with "the day on which two months have elapsed from the day of commencement".

The provisions of Article 68-66, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years for which a consolidated corporation's consolidated parent corporation business year begins on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years for which a consolidated corporation's consolidated parent corporation business year began before the Effective Date.

①The provisions of Article 68-72 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 65, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to corporation tax relating to transfers of assets prescribed in Article 68-72, 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 makes on or after the Effective Date, and with regard to corporation tax relating to transfers of assets prescribed in Article 68-72, 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 made before the Effective Date, the provisions then in force continue to govern.

②With regard to corporation tax relating to transfers, made by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation before the Effective Date, of the portion of land, etc. prescribed in Article 68-75, paragraph (1) of the Former Act on Special Measures Concerning Taxation that corresponds to reserved land prescribed in Article 65-4, paragraph (1), item (xx) of the Former Act on Special Measures Concerning Taxation, the provisions then in force continue to govern.

③With regard to corporation tax relating to exchanges or transfers of owned adjacent land, etc. prescribed in Article 68-84, 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 made before the Effective Date, the provisions then in force continue to govern.

The provisions of Article 68-102-3 of the New Act on Special Measures Concerning Taxation apply in the case where the fact prescribed in paragraph (1) of that Article arises on or after the Effective Date.

①The provisions of Article 69-4, paragraph (1) and paragraph (3), item (ii) of the New Act on Special Measures Concerning Taxation apply to inheritance tax on property acquired by inheritance or bequest on or after January 1, 2014, and with regard to inheritance tax on property acquired by inheritance or bequest before that date, the provisions then in force continue to govern.

②The provisions of Article 69-4, paragraph (2), Article 69-5, and Article 70-6-4, paragraph (2), item (v) and paragraph (15) of the New Act on Special Measures Concerning Taxation apply to inheritance tax on property acquired by inheritance or bequest on or after January 1, 2015, and with regard to inheritance tax on property acquired by inheritance or bequest before that date, the provisions then in force continue to govern.