①The provisions of Article 55, paragraph (5), Article 55-5, paragraph (4), Article 55-6, paragraph (4), Article 56, paragraph (6), Article 57-3, paragraph (4), Article 57-4, paragraph (6), Article 57-7, paragraph (6), Article 57-7-2, paragraph (5), Article 57-8, paragraph (6) and Article 58, paragraph (6) of the New Act on Special Measures Concerning Taxation apply to corporation tax for a business year (limited to a business year beginning on or after the Effective Date) that includes, where, on or after the Effective Date, a corporation's approval for filing blue returns is revoked or the corporation submits a written notification to the effect that it will discontinue filing blue returns, the date on which the fact giving grounds for the revocation of that approval occurred or the date on which that written notification was submitted (or, if the date on which that written notification was submitted is after the end of the business year in which the corporation discontinued filing blue returns, the end of that business year; referred to as the "date of the event leading to cancellation on or after the effective date" in this paragraph and Article 87, paragraph (1) of the Supplementary Provisions), and the provisions then in force continue to govern corporation tax for each business year, from the business year (including a business year that includes a date of the event leading to cancellation on or after the effective date and that began before the Effective Date) that includes, where, before the Effective Date, a corporation's approval for filing blue returns was revoked or the corporation submitted a written notification to the effect that it would discontinue filing blue returns, the date on which the fact giving grounds for the revocation of that approval occurred or the date on which that written notification was submitted (or, if the date on which that written notification was submitted is after the end of the business year in which the corporation discontinued filing blue returns, the end of that business year), to the business year that includes the day before the day on which two years have elapsed from the first day of that business year.

②The provisions of Article 55 of the New Act on Special Measures Concerning Taxation (excluding the part pertaining to paragraph (5)) apply to specified shares, etc. referred to 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 Articles 55-2 and 55-3 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation ending on or after the Effective Date.