①The provisions of Article 68-72, paragraphs (10) and (11) of the New Act on Special Measures Concerning Taxation 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 having a consolidated full controlling interest with that consolidated parent corporation that has received the application of the provisions of Article 61-13, paragraph (1) of the Corporation Tax Act in the case where it calculates, pursuant to the provisions of Article 81-3, paragraph (1) of that Act, the individual deductible expense amount prescribed in that paragraph with regard to the amount of gain on transfer prescribed in Article 61-13, paragraph (1) of that Act pertaining to a transfer gain or loss adjustment asset prescribed in that paragraph (including one that has received the application of the provisions of that paragraph in a business year that does not fall under a consolidated business year).

②The provisions of Articles 68-78 through 68-80 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to the right-hand column of item (ix) of the table in Article 68-78, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to the assets, in the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation transfers assets listed in the left-hand column of that item on or after January 1, 2015 and acquires assets listed in the right-hand column of that item on or after that date, and to the special account or special account during the year under Article 68-79, paragraph (1) or (3) of the New Act on Special Measures Concerning Taxation pertaining to those assets, and the provisions then in force continue to govern the assets listed in the right-hand column of that item acquired before that date or the assets listed in that column acquired on or after that date, in the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation transferred assets listed in the left-hand column of item (ix) of the table in Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation before that date, and the special account or special account during the year under Article 68-79, paragraph (1) or (3) of the Former Act on Special Measures Concerning Taxation pertaining to those assets, as well as the assets listed in the right-hand column of that item acquired before that date in the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation transfers assets listed in the left-hand column of that item on or after that date.

③The provisions of Article 68-78, paragraph (14) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 68-79, paragraph (19) of the New Act on Special Measures Concerning Taxation) apply to the assets, in the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation transfers assets listed in the left-hand column of item (ix) of the table in Article 68-78, paragraph (1) of the New Act on Special Measures Concerning Taxation on or after the date specified in Article 1, item (xi) of the Supplementary Provisions and acquires assets listed in the right-hand column of that item on or after that date, and to the special account or special account during the year under Article 68-79, paragraph (1) or (3) of the New Act on Special Measures Concerning Taxation pertaining to those assets.