①The provisions then in force continue to govern interest on book-entry government bonds or book-entry local government bonds prescribed in Article 67-17, paragraph (1) of the Former Act on Special Measures Concerning Taxation, interest and similar income prescribed in paragraph (2) of that Article on specified book-entry corporate bonds, etc. prescribed in that paragraph, and interest on private foreign bonds prescribed in paragraph (3) of that Article, that a foreign corporation received in a business year that began before April 1, 2016.

②The provisions of Article 67-17, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to discount bonds prescribed in that paragraph that a foreign corporation issues in a business year beginning on or after April 1, 2016, and the provisions then in force continue to govern discount bonds prescribed in Article 67-17, paragraph (4) of the Former Act on Special Measures Concerning Taxation that a foreign corporation issued in a business year that began before that date.

③The provisions of Article 67-17, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to profit from redemption prescribed in that paragraph that a foreign corporation receives in a business year beginning on or after April 1, 2016.

④With regard to profit from redemption of discount bonds issued by a foreign corporation prescribed in Article 67-17, paragraph (5) of the Former Act on Special Measures Concerning Taxation (limited to those to which the provisions of Article 41-12, paragraph (3) of the Former Act on Special Measures Concerning Taxation have been applied) that a foreign corporation receives in a business year beginning on or after April 1, 2016, the provisions of Article 67-17, paragraph (5) of the Former Act on Special Measures Concerning Taxation remain in force. In this case, the phrase "a foreign corporation listed in Article 141, items (ii) through (iv) of the Corporation Tax Act" in that paragraph is deemed to be replaced with "a foreign corporation"; the phrase "discount bonds (Article 41-12, paragraph (3)" is deemed to be replaced with "discount bonds prescribed in Article 41-12, paragraph (7) (paragraph (3) of that Article"; the phrase "; the same applies hereinafter in this paragraph) of" is deemed to be replaced with ") prescribed in paragraph (7) of that Article of"; the phrase "prescribed in the preceding paragraph" is deemed to be replaced with "attributable to the business conducted in Japan by that foreign corporation or other"; the phrase "for those received by a foreign corporation listed in Article 141, item (ii) or (iii) of that Act, limited to those of that person not attributable to the business prescribed in those provisions" is deemed to be replaced with "excluding those that fall under domestic source income listed in Article 141, item (i), (a) of the Corporation Tax Act"; and the phrase "item (ii), (a), item (iii), (a) or item (iv), (a) of that Article" is deemed to be replaced with "(b) of that item or Article 141, item (ii) of that Act".

⑤The provisions then in force continue to govern specified interest prescribed in Article 67-17, paragraph (7) of the Former Act on Special Measures Concerning Taxation that a foreign financial institution, etc. prescribed in that paragraph received in a business year that began before April 1, 2016.

⑥The provisions of Article 67-17, paragraph (10) of the New Act on Special Measures Concerning Taxation apply to amounts that, in a business year beginning on or after April 1, 2016, are received by a foreign corporation referred to in that paragraph or arise for a foreign corporation referred to in that paragraph, and the provisions then in force continue to govern amounts that, in a business year that began before that date, were received by a foreign corporation referred to in Article 67-17, paragraph (10) of the Former Act on Special Measures Concerning Taxation or arose for a foreign corporation referred to in that paragraph.

The provisions of Article 67-18 of the New Act on Special Measures Concerning Taxation apply to the calculation of the amount of foreign-source income prescribed in paragraph (1) of that Article for business years of a domestic corporation beginning on or after April 1, 2016.

①The provisions then in force continue to govern the calculation of income pertaining to domestic source income prescribed in Article 68-3-2, paragraph (9) of the Former Act on Special Measures Concerning Taxation for business years that began before April 1, 2016 of a Trust Corporation prescribed in that paragraph.

②The provisions then in force continue to govern the amount of distributions of profits of a foreign special purpose trust prescribed in Article 68-3-2, paragraph (10) of the Former Act on Special Measures Concerning Taxation that a domestic corporation received before April 1, 2016.

③The provisions then in force continue to govern the amount of distributions of profits of a foreign special purpose trust prescribed in Article 68-3-2, paragraph (11) of the Former Act on Special Measures Concerning Taxation that a foreign corporation received before April 1, 2016.

①The provisions of Article 68-3-3 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (ii), (c)) apply to corporation tax for business years ending on or after the Effective Date of a Trust Corporation prescribed in that paragraph of a specified investment trust prescribed in that paragraph.

②The provisions then in force continue to govern the calculation of income pertaining to domestic source income prescribed in Article 68-3-3, paragraph (9) of the Former Act on Special Measures Concerning Taxation for business years that began before April 1, 2016 of a Trust Corporation prescribed in that paragraph.

③The provisions then in force continue to govern the amount of distributions of proceeds of a foreign special investment trust prescribed in Article 68-3-3, paragraph (10) of the Former Act on Special Measures Concerning Taxation that a domestic corporation received before April 1, 2016.

④The provisions then in force continue to govern the amount of distributions of proceeds of a foreign special investment trust prescribed in Article 68-3-3, paragraph (11) of the Former Act on Special Measures Concerning Taxation that a foreign corporation received before April 1, 2016.

①The provisions of Article 68-3-4, paragraph (3) of the New Act on Special Measures Concerning Taxation apply in the case where a foreign corporation that has a permanent establishment ceases to have a permanent establishment in a business year beginning on or after April 1, 2016.

②The provisions of Article 68-3-4, paragraph (4) of the New Act on Special Measures Concerning Taxation apply in the case where a foreign corporation that does not have a permanent establishment comes to have a permanent establishment on or after April 1, 2016.

The provisions of Article 68-9, paragraph (9) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year (meaning a consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act; the same applies hereinafter) begins on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year began before the Effective Date.

The provisions then in force continue to govern depreciable assets listed in Article 68-10, paragraph (1), item (i), (c) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation with which that consolidated parent corporation has a consolidated full controlling interest acquired, manufactured or constructed before the Effective Date.

The provisions of Article 68-11 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to specified productivity-improving equipment, etc. (meaning specified productivity-improving equipment, etc. prescribed in paragraphs (2) through (4), (8) and (10) of that Article; the same applies hereinafter in this Article)) apply to corporation tax for consolidated business years ending on or after the Effective Date of a consolidated parent corporation or a consolidated subsidiary corporation with which that consolidated parent corporation has a consolidated full controlling interest that, on or after the date on which the Act on Strengthening Industrial Competitiveness comes into effect, acquires or manufactures specified productivity-improving equipment, etc. or receives a transfer of specified productivity-improving equipment, etc.

①The provisions of Article 68-13 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to items (ii) through (v) of the table in Article 42-9, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to industrial machinery, etc. prescribed in Article 68-13, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation with which that consolidated parent corporation has a consolidated full controlling interest acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 68-13, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation with which that consolidated parent corporation has a consolidated full controlling interest acquired, manufactured or constructed before the Effective Date.

②The districts listed in the first column of item (ii) of the table in Article 42-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation are deemed to be districts listed in the first column of item (ii) of the table in Article 42-9, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date until the day on which six months have elapsed from the Effective Date (or, if an information and communications industry promotion plan prescribed in Article 28, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa has been submitted under the provisions of paragraph (5) of that Article by that day, the day before the date of that submission), and the provisions of Article 68-13 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to that item) apply.

③The districts listed in the first column of item (iv) of the table in Article 42-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation are deemed to be districts listed in the first column of item (iv) of the table in Article 42-9, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date until the day on which six months have elapsed from the Effective Date (or, if an international logistics hub industrial cluster plan prescribed in Article 41, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa has been submitted under the provisions of paragraph (5) of that Article by that day, the day before the date of that submission), and the provisions of Article 68-13 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to that item) apply.

①The provisions of Article 68-14 of the New Act on Special Measures Concerning Taxation apply to specified machinery and equipment, etc. prescribed in Article 68-14, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation with which that consolidated parent corporation has a consolidated full controlling interest acquires, manufactures or constructs on or after the date specified in Article 1, item (xvii) of the Supplementary Provisions.

②With regard to the application of the provisions of Article 68-14, paragraphs (13) and (14) of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xvii) of the Supplementary Provisions to the day before the date specified in item (xii) of that Article, in paragraph (13) of that Article, the phrase "Part II, Chapter I-2 and the Local Corporation Tax Act" is deemed to be replaced with "Part II, Chapter I-2", the phrase ", the Corporation Tax Act" is deemed to be replaced with ", that Act", and the phrase "; in Article 15, paragraph (1) of the Local Corporation Tax Act, the phrase 'the amount listed in item (iii)' is deemed to be replaced with 'the amount listed in item (iii) and the amount equivalent to 4.4 percent of the amount specified by Cabinet Order as the portion, attributable to the consolidated parent corporation or each consolidated subsidiary corporation, of the amounts to be deducted from the consolidated tax before adjustment prescribed in Article 68-14, paragraphs (2) and (3) of the Act on Special Measures Concerning Taxation pursuant to the provisions of those paragraphs', and the phrase '(that Act' is deemed to be replaced with '(the Corporation Tax Act'" is deemed to be omitted; and in paragraph (14) of that Article, the phrase "the Corporation Tax Act and the Local Corporation Tax Act" is deemed to be replaced with "the Corporation Tax Act", the phrase "with regard to, the Corporation Tax Act" is deemed to be replaced with "with regard to, that Act", the phrase "; in Article 15, paragraph (1) of the Local Corporation Tax Act, the phrase 'the amount listed in item (i)' is deemed to be replaced with 'the total of the amount listed in item (i) and the amount equivalent to 4.4 percent of the amount specified by Cabinet Order as the portion, attributable to the consolidated parent corporation or each consolidated subsidiary corporation, of the added amount prescribed in Article 68-14, paragraph (5) of the Act on Special Measures Concerning Taxation', and the phrase '(that Act' is deemed to be replaced with '(the Corporation Tax Act', and in addition, the Corporation Tax Act" is deemed to be replaced with "and in addition, that Act", and the phrase "that Act and the Local Corporation Tax Act" is deemed to be replaced with "that Act".