The provisions of Article 20-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (3), items (i) and (ii)) apply to income tax for the year that includes the date on which an individual receives the confirmation prescribed in item (i) of that paragraph, in the case where the individual receives that confirmation on or after the Effective Date, and to income tax for the year that includes the date on which the permission prescribed in item (ii) of that paragraph is revoked for an individual, in the case where it is revoked on or after the Effective Date.

The provisions of Articles 24-2 and 24-3 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 24-2, paragraph (3), item (ii) of the New Act on Special Measures Concerning Taxation) apply to income tax for the year that includes the date on which an individual carries out an acquisition, etc. prescribed in that item of agricultural land, etc. prescribed in that item, in the case where the individual carries it out on or after the Effective Date.

①The provisions of Article 25-2 of the New Act on Special Measures Concerning Taxation apply to income tax for 2020 and subsequent years, and the provisions then in force continue to govern income tax for 2019 and prior years.

②With regard to the books and documents specified by Order of the Ministry of Finance prescribed in Article 25-2, paragraph (4), item (i) of the Act on Special Measures Concerning Taxation before the amendment by Article 7 of the Act Partially Amending the Income Tax Act, etc. (Act No. 11 of 2021; hereinafter referred to as the "2021 Amendment Act" in this paragraph) (hereinafter referred to as the "Act on Special Measures Concerning Taxation Before the 2021 Amendment" in this paragraph) that pertain to income tax for a year (limited to 2020) for which an individual has obtained the approval of the district director for filing a blue return, if that individual has not, as of the date in 2020 on which the individual commences keeping those books and documents, obtained the approval referred to in Article 4, paragraph (1) or Article 5, paragraph (1) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers (Act No. 25 of 1998) before the amendment by Article 12 of the 2021 Amendment Act (hereinafter referred to as the "Electronic Books Preservation Act Before the 2021 Amendment" in this paragraph) pertaining to those books and documents, and the day three months before that date is not a day within one year after the date on which the written notification under Article 7, paragraph (1) of the Electronic Books Preservation Act Before the 2021 Amendment (including as applied mutatis mutandis pursuant to Article 9 of the Electronic Books Preservation Act Before the 2021 Amendment) pertaining to those books and documents was submitted or the date on which the notice under Article 8, paragraph (2) of the Electronic Books Preservation Act Before the 2021 Amendment (including as applied mutatis mutandis pursuant to Article 9 of the Electronic Books Preservation Act Before the 2021 Amendment) was received, the provisions of these Acts may be applied by deeming, in Article 25-2, paragraph (4), item (i) of the Act on Special Measures Concerning Taxation Before the 2021 Amendment, the phrase "for those of the books and documents prescribed in the preceding paragraph for that year that are specified by Order of the Ministry of Finance, having obtained the approval referred to in Article 4, paragraph (1) or Article 5, paragraph (1) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers (Act No. 25 of 1998)" to be replaced with "for those books and documents during the period from the date on which the keeping of electromagnetic records prescribed in Article 2, item (iii) of that Act pertaining to those of the books and documents prescribed in the preceding paragraph that are specified by Order of the Ministry of Finance is commenced, with the approval referred to in Article 4, paragraph (1) or Article 5, paragraph (1) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers (Act No. 25 of 1998) before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 11 of 2021), as read by replacing terms pursuant to the provisions of Article 70, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018), having been obtained based on an application under Article 6, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to Article 9 of that Act), to December 31, 2020" and the phrase "Article 2, item (iii) of that Act" to be replaced with "that item", by deeming, in Article 4, paragraph (1) and Article 5, paragraph (1) of the Electronic Books Preservation Act Before the 2021 Amendment, the phrase "consistently from the initial recording stage" to be replaced with "consistently from the date in 2020 on which the keeping of electromagnetic records is commenced", and by deeming, in Article 6, paragraph (1) and paragraph (5), item (i) of the Electronic Books Preservation Act Before the 2021 Amendment, the phrase "the date on which the keeping of national tax-related books is commenced" to be replaced with "the date on which the keeping of electromagnetic records pertaining to national tax-related books is commenced".

The provisions of Article 26 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), items (ii) and (iv)) apply to social insurance medical care prescribed in that paragraph that is provided on or after the Effective Date, and the provisions then in force continue to govern social insurance medical care prescribed in Article 26, paragraph (2) of the Former Act on Special Measures Concerning Taxation that was provided before the Effective Date.

The provisions of Article 27 of the New Act on Special Measures Concerning Taxation apply to income tax for 2020 and subsequent years, and the provisions then in force continue to govern income tax for 2019 and prior years.

The provisions then in force continue to govern exchanges or transfers of land, etc. prescribed in Article 37-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.

The provisions of Article 37-14, paragraph (5) (excluding the part concerning items (ii) and (iv)), paragraphs (10) through (16) and paragraph (27) of the New Act on Special Measures Concerning Taxation apply to simplified notifications of opening a tax-exempt account prescribed in paragraph (5), item (i) of that Article for which the submission prescribed in that item is made on or after January 1, 2019.

①The provisions of Article 40, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to gifts or bequests of property prescribed in the second sentence of paragraph (1) of that Article that are made on or after the Effective Date, and the provisions then in force continue to govern gifts or bequests of property prescribed in the second sentence of Article 40, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were made before the Effective Date.

②The provisions of Article 40, paragraph (5) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (ii)) apply to transfers of property prescribed in that item that are made on or after the Effective Date, and the provisions then in force continue to govern transfers of property prescribed in Article 40, paragraph (5) of the Former Act on Special Measures Concerning Taxation that were made before the Effective Date.

The provisions then in force continue to govern transfers of Important Tangible Folk Cultural Properties prescribed in Article 40-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation that an individual made before January 1, 2019.

①The provisions of Article 40-4, paragraphs (2), (6) and (7) of the New Act on Special Measures Concerning Taxation apply, for business years beginning on or after the Effective Date of a foreign affiliated company prescribed in paragraph (2), item (i) of that Article, to the amount of applicable income prescribed in paragraph (1) of that Article and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the amount of partially applicable income prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that amount of partially applicable income, and the amount of partially applicable income for a financial subsidiary, etc. prescribed in paragraph (8) of that Article and the partially taxable amount for a financial subsidiary, etc. prescribed in that paragraph pertaining to that amount of partially applicable income for a financial subsidiary, etc., and the provisions then in force continue to govern, for business years that began before the Effective Date of a foreign affiliated company prescribed in Article 40-4, paragraph (2), item (i) of the Former Act on Special Measures Concerning Taxation, the amount of applicable income prescribed in paragraph (1) of that Article and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the amount of partially applicable income prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that amount of partially applicable income, and the amount of partially applicable income for a financial subsidiary, etc. prescribed in paragraph (8) of that Article and the partially taxable amount for a financial subsidiary, etc. prescribed in that paragraph pertaining to that amount of partially applicable income for a financial subsidiary, etc..

②The provisions of Article 40-7, paragraphs (2), (6) and (7) of the New Act on Special Measures Concerning Taxation apply, for business years beginning on or after the Effective Date of a foreign affiliated corporation prescribed in paragraph (1) of that Article, to the amount of applicable income prescribed in paragraph (1) of that Article and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the amount of partially applicable income prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that amount of partially applicable income, and the amount of partially applicable income for a financial affiliated corporation prescribed in paragraph (8) of that Article and the partially taxable amount for a financial affiliated corporation prescribed in that paragraph pertaining to that amount of partially applicable income for a financial affiliated corporation, and the provisions then in force continue to govern, for business years that began before the Effective Date of a foreign affiliated corporation prescribed in Article 40-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the amount of applicable income prescribed in paragraph (1) of that Article and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the amount of partially applicable income prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that amount of partially applicable income, and the amount of partially applicable income for a financial affiliated corporation prescribed in paragraph (8) of that Article and the partially taxable amount for a financial affiliated corporation prescribed in that paragraph pertaining to that amount of partially applicable income for a financial affiliated corporation.

The provisions of Article 41-2-2, paragraphs (4) through (6) and paragraph (9) of the New Act on Special Measures Concerning Taxation (including where those provisions are applied with the terms replaced pursuant to the provisions of Article 41-3-2, paragraph (20) of the New Act on Special Measures Concerning Taxation) apply to returns prescribed in Article 41-2-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that are submitted on or after October 1, 2020.

The provisions of Article 41-3-3 of the New Act on Special Measures Concerning Taxation apply to income tax for 2020 and subsequent years.

The provisions of Article 41-3-4 of the New Act on Special Measures Concerning Taxation apply to salary or other wages prescribed in paragraph (1) of that Article that are to be paid on or after January 1, 2020.

①The provisions of Article 35, paragraph (4) of the New Income Tax Act, as read by replacing terms pursuant to the provisions of Article 41-15-3, paragraph (1) of the New Act on Special Measures Concerning Taxation, apply to income tax for 2020 and subsequent years, and the provisions then in force continue to govern income tax for 2019 and prior years.

②The provisions of Article 169, item (iii) and Article 213, paragraph (1), item (i), (a) of the New Income Tax Act, as read by replacing terms pursuant to the provisions of Article 41-15-3, paragraph (3) of the New Act on Special Measures Concerning Taxation, apply to pensions listed in Article 161, paragraph (1), item (xii), (b) of the Income Tax Act that are to be paid on or after January 1, 2020, and the provisions then in force continue to govern those pensions that are to be paid before that date.

The provisions of Article 41-15-4 of the New Act on Special Measures Concerning Taxation apply to public pensions, etc. prescribed in paragraph (1) of that Article that are paid on or after the Effective Date.

①The provisions then in force continue to govern shares issued on or after the date of the designation referred to in Article 41-19, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation by a designated company prescribed in that item that received that designation before the Effective Date.

②With regard to shares issued on or after the date of the confirmation referred to in Article 41-19, paragraph (1), item (v) of the Former Act on Special Measures Concerning Taxation by a stock company prescribed in that item that received that confirmation before the date specified in Article 1, item (xv) of the Supplementary Provisions, the provisions of that Article (limited to the part concerning that item) remain in force. In this case, the phrase "March 31, 2018" in that item is deemed to be replaced with "the day before the date on which the Act Partially Amending the Local Revitalization Act (Act No. 38 of 2018) comes into effect".

①The provisions of Article 41-21 of the New Act on Special Measures Concerning Taxation apply to domestic source income prescribed in paragraph (1) and paragraph (3) of that Article pertaining to a nonresident referred to in paragraph (1) of that Article that the nonresident comes to have in 2019 or any subsequent year, or to domestic source income prescribed in paragraph (1) of that Article pertaining to a foreign corporation referred to in that paragraph that the foreign corporation is to receive in a business year beginning on or after January 1, 2019, and the provisions then in force continue to govern domestic source income prescribed in Article 161, paragraph (1) of the Income Tax Act that a nonresident referred to in Article 41-21, paragraph (1) of the Former Act on Special Measures Concerning Taxation came to have in 2018 or any prior year, or domestic source income listed in Article 161, paragraph (1), items (iv) through (xi) or items (xiii) through (xvi) of the Income Tax Act that a foreign corporation referred to in Article 41-21, paragraph (1) of the Former Act on Special Measures Concerning Taxation is to receive in a business year that began before that date.

②The provisions then in force continue to govern the submission of the documents referred to in Article 41-21, paragraph (9) of the Former Act on Special Measures Concerning Taxation in the case where a nonresident prescribed in that paragraph came to have domestic source income prescribed in that paragraph in 2018 or any prior year.