This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation.

①With regard to the inclusion in deductible expenses of the amount of the reserve for reprocessing of spent fuel that a corporation that is a specified commercial power reactor operator, etc. prescribed in Article 57-3, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the preceding Article (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation" in this Article) set aside in a business year (meaning a business year prescribed in Article 2, paragraph (2), item (xviii) of the Former Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article) that began before the Effective Date, and the inclusion in gross profit, in a business year that began before the Effective Date, of the amount of the reserve for reprocessing of spent fuel that a corporation set aside in a business year that began before the Effective Date (including the amount of the reserve for reprocessing of spent fuel set aside in a consolidated business year (meaning a consolidated business year prescribed in Article 2, paragraph (2), item (xix) of the Former Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article) that began before the Effective Date), the provisions then in force continue to govern, except in the case prescribed in the following paragraph.

②The amount of the reserve for reprocessing of spent fuel prescribed in Article 57-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a corporation holds at the end of the business year that includes the Effective Date is included in gross profit in calculating the amount of income for that business year; provided, however, that this does not apply to a business year to which the provisions of paragraph (4) or (5) of that Article apply in the case where the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph.

③With regard to the inclusion in deductible expenses of the amount of the reserve for reprocessing of spent fuel that a consolidated parent corporation (meaning a consolidated parent corporation prescribed in Article 2, paragraph (2), item (x)-4 of the Former Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph and the following paragraph) or a consolidated subsidiary corporation (meaning a consolidated subsidiary corporation prescribed in paragraph (2), item (x)-5 of that Article; the same applies hereinafter in this paragraph and the following paragraph) having a consolidated full controlling interest (meaning a consolidated full controlling interest prescribed in paragraph (2), item (x)-7 of that Article; the same applies hereinafter in this paragraph and the following paragraph) with that consolidated parent corporation, which is a specified commercial power reactor operator, etc. prescribed in Article 68-53, paragraph (1) of the Former Act on Special Measures Concerning Taxation, set aside in a consolidated business year that began before the Effective Date, and the inclusion in gross profit, in a consolidated business year that began before the Effective Date, of the amount of the reserve for reprocessing of spent fuel that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation set aside in a consolidated business year that began before the Effective Date (including the amount of the reserve for reprocessing of spent fuel set aside in a business year that does not fall under a consolidated business year beginning before the Effective Date), the provisions then in force continue to govern, except in the case prescribed in the following paragraph.

④The amount of the reserve for reprocessing of spent fuel prescribed in Article 68-53, paragraph (2) 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 holds at the end of the consolidated business year that includes the Effective Date is included in gross profit in calculating the amount of consolidated income (meaning consolidated income prescribed in Article 2, paragraph (2), item (xxii) of the Former Act on Special Measures Concerning Taxation) for that consolidated business year.

⑤In the case where there is an amount to be included in gross profit pursuant to the provisions of the preceding paragraph, the calculation of the amount of individual income or the amount of individual loss prescribed in Article 81-18, paragraph (1) of the Corporation Tax Act (Act No. 34 of 1965) and other necessary matters concerning the application of the provisions of paragraph (2) or the preceding paragraph are specified by Cabinet Order.

With regard to corporation tax for business years (meaning business years prescribed in Article 2, paragraph (2), item (xviii) of the Act on Special Measures Concerning Taxation) that began before the Effective Date of a corporation prescribed in Article 34, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. before the amendment by the preceding Article (hereinafter referred to as the "Former Amending Act" in this Article), and corporation tax for consolidated business years (meaning consolidated business years prescribed in Article 2, paragraph (2), item (xix) of the Act on Special Measures Concerning Taxation) that began before the Effective Date of a consolidated parent corporation prescribed in Article 48, paragraph (5) of the Supplementary Provisions of the Former Amending Act or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, the provisions then in force continue to govern.