①Except as otherwise provided, the provisions of the Corporation Tax Act as amended by the provisions of Article 3 (limited to the amending provisions listed in Article 1, item (v), (b) of the Supplementary Provisions; hereinafter the same applies in this paragraph) (hereinafter referred to as "the New Corporation Tax Act"), the Local Corporation Tax Act as amended by the provisions of Article 4 (limited to the amending provisions listed in (c) of that item; the same applies in the following paragraph) (hereinafter referred to as "the New Local Corporation Tax Law"), the Act on General Rules for National Taxes as amended by the provisions of Article 13 (limited to the amending provisions listed in (f) of that item; the same applies in the following paragraph), the National Tax Collection Act as amended by the provisions of Article 14 (limited to the amending provisions listed in (g) of that item; the same applies in the following paragraph), the Act on Special Measures Concerning Taxation as amended by the provisions of Article 16 (hereinafter referred to as the "Act on Special Measures Concerning Taxation as Amended for 2022"), the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers as amended by the provisions of Article 21, the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake as amended by the provisions of Article 23 (hereinafter referred to as the "Earthquake Tax Special Provisions Law as Amended for 2022") and the Act Partially Amending the Income Tax Act, etc. as amended by the provisions of Article 30 (limited to the amending provisions listed in (t) of that item; the same applies in the following paragraph) apply to corporation tax on the income for business years of a corporation (including an association or foundation without juridical personality; the same applies in the following paragraph and Article 22 of the Supplementary Provisions) beginning on or after April 1, 2022 (excluding a business year of a consolidated subsidiary corporation prescribed in Article 2, item (xii)-7 of the Corporation Tax Act prior to the amendment by the provisions of Article 3 (hereinafter referred to as "the Former Corporation Tax Act") (hereinafter referred to as a "consolidated subsidiary corporation" up to Article 32 of the Supplementary Provisions) for which the consolidated parent corporation business year (meaning the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Former Corporation Tax Act; hereinafter the same applies up to Article 32 of the Supplementary Provisions) began before that date (hereinafter referred to as a "former business year" in this Article)), and to local corporation tax on the base corporation tax amount for taxable business years beginning on or after that date (excluding former business years).

②Except as otherwise provided, with regard to corporation tax on the income for business years (including former business years) of a corporation beginning before April 1, 2022, corporation tax on the consolidated income (meaning the consolidated income prescribed in Article 2, item (xviii)-4 of the Former Corporation Tax Act; hereinafter the same applies up to Article 35 of the Supplementary Provisions) for consolidated business years (meaning the consolidated business years prescribed in Article 15-2, paragraph (1) of the Former Corporation Tax Act; hereinafter the same applies up to Article 37 of the Supplementary Provisions) of a consolidated corporation (meaning a consolidated corporation prescribed in Article 2, item (xii)-7-2 of the Former Corporation Tax Act; hereinafter the same applies up to Article 35 of the Supplementary Provisions) for which the consolidated parent corporation business year began before that date, and local corporation tax on the base corporation tax amount for taxable business years (including former business years) of a corporation beginning before that date, the provisions of the Former Corporation Tax Act, the Local Corporation Tax Act prior to the amendment by the provisions of Article 4 (hereinafter referred to as "the Former Local Corporation Tax Law"), the Act on General Rules for National Taxes prior to the amendment by the provisions of Article 13, the National Tax Collection Act prior to the amendment by the provisions of Article 14, the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 16 (hereinafter referred to as the "Act on Special Measures Concerning Taxation Before the 2022 Changes"), the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity prior to the amendment by the provisions of Article 17 (limited to the amending provisions listed in Article 1, item (v), (j) of the Supplementary Provisions), the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. prior to the amendment by the provisions of Article 18 (limited to the amending provisions listed in (k) of that item), the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers prior to the amendment by the provisions of Article 21, the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake prior to the amendment by the provisions of Article 23 (hereinafter referred to as the "Earthquake Tax Special Provisions Law Before the 2022 Changes") and the Act Partially Amending the Income Tax Act, etc. prior to the amendment by the provisions of Article 30 remain in force.

Except as otherwise provided, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 15 (hereinafter referred to as "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 of Article 10-2 of the New Act on Special Measures Concerning Taxation apply to advanced energy conservation promotion equipment, etc. prescribed in paragraph (1) of that Article that an individual acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern advanced energy conservation promotion equipment, etc. prescribed in Article 10-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired, manufactured or constructed before the Effective Date.

①The provisions of Article 10-5 of the New Act on Special Measures Concerning Taxation apply to income tax of an individual for 2020 and subsequent years (excluding years subject to the special provision), and the provisions then in force continue to govern income tax of an individual for 2019 and prior years (including years subject to the special provision).

②The term "years subject to the special provision" referred to in the preceding paragraph means 2020 and subsequent years of an individual who obtained the certification referred to in Article 17-2, paragraph (3) of the Local Revitalization Act (Act No. 24 of 2005) before the Effective Date (excluding, in the case where that individual obtains the certification under that paragraph or the certification of a change under paragraph (4) of that Article on or after the Effective Date, the year that includes the day on which the individual obtains that certification and subsequent years).

③With regard to the application of the provisions of Article 10-5, paragraph (3), item (vii), (b) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2021 to an individual who is a small and medium sized business owner prescribed in Article 3, paragraph (1) of the Supplementary Provisions of the Act on the Arrangement of Related Acts to Promote Work Style Reform (Act No. 71 of 2018), the phrase "Act on Improvement of Personnel Management and Conversion of Employment Status for Part-Time Workers and Fixed-Term Workers" in (b) of that item is deemed to be replaced with "Act on Improvement, etc. of Employment Management for Part-Time Workers prior to the amendment by the provisions of Article 7 of the Act on the Arrangement of Related Acts to Promote Work Style Reform (Act No. 71 of 2018), which remains in force pursuant to the provisions of Article 11, paragraph (1) of the Supplementary Provisions of that Act", and the phrase "Article 2, paragraph (1)" with "Article 2".

The provisions of Article 10-5-4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to income tax for 2021 and subsequent years, and the provisions then in force continue to govern income tax for 2020 and prior years.

The provisions then in force continue to govern innovative information industry utilization equipment prescribed in Article 10-5-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date, and innovative information industry utilization equipment prescribed in that paragraph that an individual who obtained the certification referred to in Article 22, paragraph (1) of the Act on Special Measures for Productivity Improvement (Act No. 25 of 2018) before the Effective Date acquires or manufactures during the period from the Effective Date to March 31, 2021 in order to use it for innovative data industry utilization prescribed in Article 10-5-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation carried out in accordance with the certified innovative data industry utilization plan prescribed in Article 23, paragraph (2) of that Act pertaining to that certification.

①The provisions of Article 10-6, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to income tax for 2021 and subsequent years, and the provisions then in force continue to govern income tax for 2020 and prior years.

①The provisions of Article 11, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i) of the table in that paragraph) apply to specified equipment, etc. prescribed in paragraph (1) of that Article for which an individual makes an acquisition, etc. (meaning acquisition, manufacture or construction; hereinafter the same applies in this paragraph and paragraph (4)) on or after the Effective Date, and the provisions then in force continue to govern specified equipment, etc. prescribed in Article 11, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date.

②The provisions then in force continue to govern buildings, etc. conforming to earthquake-resistance standards prescribed in Article 11-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or constructed on or before the day on which the five years prescribed in that paragraph elapse.

③The provisions of Article 13 of the New Act on Special Measures Concerning Taxation apply to income tax for 2021 and subsequent years, and the provisions then in force continue to govern income tax for 2020 and prior years.

④With regard to assets for company-led childcare facilities prescribed in Article 13-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date, the provisions of that Article remain in force.

⑤With regard to the application of the provisions of Article 19 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (ix) of the Supplementary Provisions, the phrase ", Article 10-5-4-2 or" in item (i) of that Article is deemed to be replaced with "or".

The provisions of Article 20, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to income tax for 2021 and subsequent years, and the provisions then in force continue to govern income tax for 2020 and prior years.

The provisions of Article 28-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to low-value depreciable assets prescribed in that paragraph that a small and medium sized business operator prescribed in that paragraph acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern low-value depreciable assets prescribed in that paragraph that a small and medium sized business operator prescribed in Article 28-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation acquired, manufactured or constructed before the Effective Date.