①The provisions of Article 37-14, paragraph (6) of the New Act on Special Measures Concerning Taxation apply in the case where the submission prescribed in that paragraph of the documents specified in the items of that paragraph is made on or after the Effective Date, and with regard to the case where the submission prescribed in Article 37-14, paragraph (6) of the Former Act on Special Measures Concerning Taxation of the written application referred to in that paragraph was made before the Effective Date, the provisions then in force continue to govern.

②A resident or nonresident with a permanent establishment referred to in Article 37-14, paragraph (5), item (i) of the New Act on Special Measures Concerning Taxation who, as of October 1, 2017, has opened a tax-exempt account prescribed in that item in which a tax-exempt management account for 2017 prescribed in item (ii) of that paragraph has been established, and who, as of that date, has notified the head of the business office (meaning the business office prescribed in item (i) of that paragraph) of the financial instruments business operator, etc. prescribed in that item at which that tax-exempt account has been opened of the person's individual number prescribed in Article 2, paragraph (5) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures, is deemed to have submitted, on that date, to the head of the business office of that financial instruments business operator, etc., the written application specified in Article 37-14, paragraph (6), item (ii) of the New Act on Special Measures Concerning Taxation as falling under the case listed in that item.

③If there has been a submission, by the resident or nonresident with a permanent establishment referred to in the preceding paragraph to the head of the business office of the financial instruments business operator, etc. referred to in that paragraph, by September 30, 2017, of a document stating that the person will not receive the application of the provisions of that paragraph and other matters specified by Order of the Ministry of Finance, the provisions of that paragraph do not apply to that resident or nonresident with a permanent establishment.

④The head of the business office of the financial instruments business operator, etc. referred to in paragraph (2) must notify a person to whom the provisions of that paragraph have applied or a person to whom the provisions of that paragraph are expected to apply, by October 15, 2017, that the provisions of that paragraph have applied or that the provisions of that paragraph are expected to apply.

⑤With regard to a written notification of opening of a tax-exempt account prescribed in Article 37-14, paragraph (5), item (i) of the Act on Special Measures Concerning Taxation for which the submission prescribed in that item was made to the head of the business office of the financial instruments business operator, etc., during the period from April 1, 2021 to December 31 of that year, by a resident or nonresident with a permanent establishment referred to in that item who, as of April 1, 2021, has opened a tax-exempt account prescribed in that item in which a tax-exempt management account for 2017 prescribed in item (iii) of that paragraph has been established and who, before that date, has not notified the head of the business office (meaning the business office prescribed in Article 37-14, paragraph (1) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph and the following paragraph) of the financial instruments business operator, etc. prescribed in that paragraph at which that tax-exempt account has been opened of the person's individual number prescribed in Article 2, paragraph (5) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (hereinafter referred to as the "individual number" in this paragraph and the following paragraph), the head of the business office of that financial instruments business operator, etc. may accept it, notwithstanding the provisions of paragraph (9) of that Article; provided, however, that this does not apply to a written notification of opening of a tax-exempt account in which a name, date of birth, domicile prescribed in paragraph (8) of that Article and individual number different from those of which notice was given under that paragraph are stated.

⑥A resident or nonresident with a permanent establishment referred to in Article 37-14, paragraph (5), item (i) of the Act on Special Measures Concerning Taxation who, as of December 31, 2021, has opened a tax-exempt account prescribed in that item in which a tax-exempt management account for 2017 prescribed in item (iii) of that paragraph has been established, and who, as of that date, has not notified the head of the business office of the financial instruments business operator, etc. prescribed in paragraph (1) of that Article at which that tax-exempt account has been opened of the person's individual number, is deemed to have made, on January 1, 2022, to the head of the business office of that financial instruments business operator, etc., the submission prescribed in paragraph (16) of that Article of a written notification of closure of a tax-exempt account prescribed in that paragraph, and the provisions of paragraphs (17) and (18) of that Article apply.

⑦The provisions of Article 37-14-2, paragraph (12) of the New Act on Special Measures Concerning Taxation apply in the case where the submission prescribed in that paragraph of the written application referred to in that paragraph is made on or after the Effective Date, and with regard to the case where the submission prescribed in Article 37-14-2, paragraph (12) of the Former Act on Special Measures Concerning Taxation of the written application referred to in that paragraph was made before the Effective Date, the provisions then in force continue to govern.

The provisions of Article 40-3-2, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (iv)) apply to gifts referred to in that paragraph made on or after the Effective Date.

①The provisions of Article 40-3-3, paragraphs (3) and (4) of the New Act on Special Measures Concerning Taxation apply to income tax of a nonresident for 2018 and subsequent years.

②The provisions of Article 40-3-3, paragraphs (5) through (8) of the New Act on Special Measures Concerning Taxation apply to income tax of a nonresident for 2018 and subsequent years, and with regard to income tax of a nonresident for 2017 and prior years, the provisions then in force continue to govern.

①The provisions of Articles 41 through 41-3 of the New Act on Special Measures Concerning Taxation (limited to the part concerning an individual who makes a housing acquisition, etc. prescribed in Article 41, paragraph (1) of the New Act on Special Measures Concerning Taxation or new construction, etc. of a certified house prescribed in paragraph (10) of that Article) apply in the case where an individual makes that housing acquisition, etc. or that new construction, etc. of a certified house on or after the Effective Date, and with regard to the case where an individual made a housing acquisition, etc. prescribed in Article 41, paragraph (1) of the Former Act on Special Measures Concerning Taxation or new construction, etc. of a certified house prescribed in paragraph (10) of that Article before the Effective Date, the provisions then in force continue to govern.

②The provisions of Article 41-3, paragraph (3), item (ii) of the New Act on Special Measures Concerning Taxation (limited to the part concerning an amended return under the provisions of paragraph (1) of that Article) apply to income tax for which the due date for filing the amended return prescribed in paragraph (1) of that Article arrives on or after January 1, 2017.

①The provisions of Article 41-3-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning an individual who carries out housing renovation work, etc. prescribed in paragraph (1) or (5) of that Article) apply in the case where an individual carries out that housing renovation work, etc. on or after the Effective Date, and with regard to the case where an individual carried out housing renovation work, etc. prescribed in Article 41-3-2, paragraph (1) or (5) of the Former Act on Special Measures Concerning Taxation before the Effective Date, the provisions then in force continue to govern.

②The provisions of Article 41-3-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning the amount of housing loans, etc. for specified renovation work, etc. prescribed in paragraph (1) of that Article, specified renovation work, etc. for multi-generational cohabitation prescribed in paragraph (2), item (iii) of that Article and housing renovation work, etc. prescribed in paragraph (8) of that Article) apply in the case where an individual, on or after the Effective Date, uses a house on which the individual has carried out housing renovation work, etc. prescribed in paragraph (1), (5) or (8) of that Article (limited to the part pertaining to that housing renovation work, etc.; the same applies hereinafter in this paragraph) as the individual's residence as provided in paragraph (1), (5) or (8) of that Article, and with regard to the case where an individual, before the Effective Date, used a house on which the individual had carried out housing renovation work, etc. prescribed in Article 41-3-2, paragraph (1) or (5) of the Former Act on Special Measures Concerning Taxation as the individual's residence as provided in paragraph (1) or (5) of that Article, the provisions then in force continue to govern.

The provisions of Article 41-5, paragraph (16), item (ii) of the New Act on Special Measures Concerning Taxation apply to income tax for which the due date for filing the amended return prescribed in paragraph (13) or (14) of that Article arrives on or after January 1, 2017.

The provisions of Article 41-14 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), items (i) and (ii)) apply to futures transactions prescribed in that paragraph that an individual carries out on or after October 1, 2016, and with regard to futures transactions prescribed in Article 41-14, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual carried out before that date, the provisions then in force continue to govern.

The provisions of Article 41-19-2 of the New Act on Special Measures Concerning Taxation apply in the case where an individual carries out a housing seismic retrofit prescribed in paragraph (1) of that Article on or after the Effective Date, and with regard to the case where an individual carried out a housing seismic retrofit prescribed in Article 41-19-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date, the provisions then in force continue to govern.

The provisions of Article 41-19-3 of the New Act on Special Measures Concerning Taxation (limited to the part concerning a specified individual prescribed in paragraph (1) of that Article who carries out renovation work to make a home suitable for elderly persons, etc. prescribed in that paragraph or an individual who carries out general heat insulation renovation work, etc. prescribed in paragraph (3) of that Article) apply in the case where an individual carries out that renovation work to make a home suitable for elderly persons, etc. or that general heat insulation renovation work, etc. on or after the Effective Date, and with regard to the case where an individual carried out renovation work to make a home suitable for elderly persons, etc. prescribed in Article 41-19-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation or general heat insulation renovation work, etc. prescribed in paragraph (3) of that Article before the Effective Date, the provisions then in force continue to govern.

①The provisions of Article 41-19-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning an individual who newly constructs or acquires a certified house prescribed in paragraph (1) of that Article) apply in the case where an individual newly constructs or acquires that certified house on or after the Effective Date, and with regard to the case where an individual newly constructed or acquired a certified house prescribed in Article 41-19-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date, the provisions then in force continue to govern.

②The provisions of Article 41-19-4, paragraph (16), item (ii) of the New Act on Special Measures Concerning Taxation (limited to the part concerning an amended return under the provisions of paragraph (14) of that Article) apply to income tax for which the due date for filing the amended return prescribed in paragraph (14) of that Article arrives on or after January 1, 2017.

①The provisions of Article 41-19-5, paragraphs (3) and (4) of the New Act on Special Measures Concerning Taxation apply to income tax of a resident for 2018 and subsequent years.

②The provisions of Article 41-19-5, paragraphs (5), (6) and (13) of the New Act on Special Measures Concerning Taxation apply to income tax of a resident for 2018 and subsequent years, and with regard to income tax of a resident for 2017 and prior years, the provisions then in force continue to govern.

The provisions of Article 42-2, paragraph (2), item (i) of the New Act on Special Measures Concerning Taxation apply to specified interest prescribed in Article 42-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that a foreign financial institution, etc. prescribed in paragraph (2) of that Article is to receive on or after the application start date (meaning the application start date prescribed in Article 56, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this Article), and with regard to specified interest prescribed in Article 42-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a foreign financial institution, etc. prescribed in paragraph (2) of that Article is to receive before the application start date, the provisions then in force continue to govern.

Except as otherwise provided, the provisions of Chapter III of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation for business years beginning on or after the Effective Date and corporation tax of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation for consolidated business years beginning on or after the Effective Date, and with regard to corporation tax of a corporation for business years that began before the Effective Date and corporation tax of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation for consolidated business years that began before the Effective Date, the provisions then in force continue to govern.

①The provisions of Article 42-5 of the New Act on Special Measures Concerning Taxation apply to equipment, etc. for promoting the reduction of energy-related environmental load prescribed in paragraph (1) of that Article that a corporation acquires, or manufactures or constructs, on or after the Effective Date, and with regard to equipment, etc. for promoting the reduction of energy-related environmental load prescribed in Article 42-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation and specified equipment, etc. for promoting the reduction of energy-related environmental load prescribed in paragraph (6) of that Article that a corporation acquired, or manufactured or constructed, before the Effective Date, the provisions then in force continue to govern.

②With regard to the application of the provisions of Article 42-5 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date on which the Act Partially Amending the Act on Special Measures Concerning Procurement of Renewable Energy Electricity by Electricity Utilities, etc. (Act No. 59 of 2016) comes into effect, the phrase "Article 2, paragraph (5)" in paragraph (1), item (i) of that Article is deemed to be replaced with "Article 3, paragraph (2)".

With regard to the inclusion in gross profit of the amount of the reserve for special depreciation that a corporation set aside pursuant to the provisions of Article 42-6, paragraph (5) of the Former Act on Special Measures Concerning Taxation in a business year that began before the Effective Date, the provisions then in force continue to govern.