①The provisions of Article 68-92 of the New Act on Special Measures Concerning Taxation apply in the case where there is an amount of dividends of surplus, etc. prescribed in Article 68-92, paragraph (1) of the Act on Special Measures Concerning Taxation that a consolidated corporation receives from a foreign corporation in a consolidated business year beginning on or after the Effective Date, and the provisions then in force continue to govern the case where there is an amount of dividends of surplus, etc. prescribed in that paragraph that a consolidated corporation received from a foreign corporation in a consolidated business year beginning before the Effective Date.

②The provisions of Article 68-93-4 of the New Act on Special Measures Concerning Taxation apply in the case where there is an amount of dividends of surplus, etc. prescribed in Article 68-93-4, paragraph (1) of the Act on Special Measures Concerning Taxation that a consolidated corporation receives from a foreign corporation in a consolidated business year beginning on or after the Effective Date, and the provisions then in force continue to govern the case where there is an amount of dividends of surplus, etc. prescribed in that paragraph that a consolidated corporation received from a foreign corporation in a consolidated business year beginning before the Effective Date.

The provisions of Article 81-6, paragraph (4) of the Corporation Tax Act as applied with the replacement of terms pursuant to the provisions of Article 68-96, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the amount of donations prescribed in Article 81-6, paragraph (4) of the Corporation Tax Act that a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation makes on or after the Effective Date, and the provisions then in force continue to govern the amount of donations prescribed in Article 81-6, paragraph (4) of the Corporation Tax Act as applied with the replacement of terms pursuant to the provisions of Article 68-96, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation made before the Effective Date.

With regard to the application of the provisions of Article 68-98, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xi) of the Supplementary Provisions to the day before the date specified in item (x) of that Article, the phrase "paragraph (25) of that Article" in that paragraph is deemed to be replaced with "paragraph (21) of that Article".

①The provisions of Article 70-2 of the New Act on Special Measures Concerning Taxation apply to gift tax on funds for housing acquisition, etc. prescribed in paragraph (2), item (v) of that Article that a specified donee prescribed in item (i) of that paragraph acquires by gift on or after January 1, 2021, and the provisions then in force continue to govern gift tax on funds for housing acquisition, etc. prescribed in Article 70-2, paragraph (2), item (v) of the Former Act on Special Measures Concerning Taxation that a specified donee prescribed in item (i) of that paragraph acquired by gift before that date.

②The provisions of Article 70-2-2, paragraphs (7) and (8) of the New Act on Special Measures Concerning Taxation apply to the provision, made on or after the Effective Date to the business office or similar place of the handling financial institution referred to in paragraph (7) of that Article, by electronic or magnetic means prescribed in that paragraph, of the matters to be stated in a return for tax exemption of education funds prescribed in paragraph (2), item (iii) of that Article or a statement of additional tax-exempt education funds prescribed in paragraph (4) of that Article.

③In the case where, before the Effective Date, an individual acquired a beneficial interest in a trust prescribed in Article 70-2-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation by an act of a donor prescribed in paragraph (10) of that Article, deposited money acquired by a written gift from that donor as deposits or savings at a business office or similar place of a bank, etc. prescribed in paragraph (1) of that Article, or purchased securities at a business office or similar place of a financial instruments business operator prescribed in that paragraph with monies, etc. prescribed in that paragraph acquired by a written gift from that donor, the provisions then in force continue to govern, where that individual received the application of the provisions of the main clause of that paragraph with regard to the value of that beneficial interest in a trust, money or monies, etc., the notification under the provisions of paragraph (10), item (i) of that Article pertaining to the death of that donor (excluding that notification in the case where, on or after the Effective Date, that individual has acquired that beneficial interest in a trust, money or monies, etc. pertaining to the application of the provisions of the main clause of Article 70-2-2, paragraph (1) of the New Act on Special Measures Concerning Taxation by an act of that donor or by a written gift from that donor), and inheritance tax on the remaining managed balance prescribed in Article 70-2-2, paragraph (10), item (ii) of the Former Act on Special Measures Concerning Taxation (limited to the amount calculated pursuant to the provisions of Cabinet Order as corresponding to the value of that beneficial interest in a trust, money or monies, etc.).

④The provisions of Article 70-2-3, paragraphs (7) and (8) of the New Act on Special Measures Concerning Taxation apply to the provision, made on or after the Effective Date to the business office or similar place of the handling financial institution referred to in paragraph (7) of that Article, by electronic or magnetic means prescribed in Article 70-2-2, paragraph (7) of the New Act on Special Measures Concerning Taxation, of the matters to be stated in a tax exemption return for marriage and child-rearing funds prescribed in Article 70-2-3, paragraph (2), item (iii) of the New Act on Special Measures Concerning Taxation or a statement of additional tax-exempt marriage and child-rearing funds prescribed in paragraph (4) of that Article.

⑤In the case where, before the Effective Date, an individual acquired a beneficial interest in a trust prescribed in Article 70-2-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation by an act of a donor prescribed in paragraph (10) of that Article, deposited money acquired by a written gift from that donor as deposits or savings at a business office or similar place of a bank, etc. prescribed in paragraph (1) of that Article, or purchased securities at a business office or similar place of a financial instruments business operator prescribed in that paragraph with monies, etc. prescribed in that paragraph acquired by a written gift from that donor, the provisions then in force continue to govern, where that individual received the application of the provisions of the main clause of that paragraph with regard to the value of that beneficial interest in a trust, money or monies, etc., inheritance tax on the remaining managed balance prescribed in paragraph (10), item (ii) of that Article pertaining to the death of that donor (limited to the amount calculated pursuant to the provisions of Cabinet Order as corresponding to the value of that beneficial interest in a trust, money or monies, etc.).

①With regard to the application of the provisions of Article 80, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xi) of the Supplementary Provisions to the day before the date specified in item (x) of that Article, the phrase "Article 2, paragraph (17)" in paragraph (1) of that Article is deemed to be replaced with "Article 2, paragraph (12)", and the phrase "Article 2, paragraph (31)" in paragraph (2) of that Article with "Article 2, paragraph (27)".

②With regard to the application of the provisions of Article 80, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xvi) of the Supplementary Provisions to the day before the date specified in Article 1, item (iii) of the Supplementary Provisions of the Act Partially Amending the Marine Transportation Act, etc. for Strengthening the Foundation of the Maritime Industry (Act No. 43 of 2021), the phrase "Article 15" in that paragraph is deemed to be replaced with "Article 14".

③With regard to the application of the provisions of Article 80-3 of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xvii) of the Supplementary Provisions to the day before the date specified in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Social Welfare Act, etc. for Realizing a Community-Based Inclusive Society (Act No. 52 of 2020), the phrase "Article 12-2, paragraph (1)" in paragraph (1) of that Article is deemed to be replaced with "Article 11-2, paragraph (1)", and the phrase "Article 12-6, paragraph (1)" with "Article 11-6, paragraph (1)".

With regard to the application of the provisions of Article 87-4, paragraph (1) (including the case where it is applied with the replacement of terms pursuant to the provisions of paragraph (2) of that Article) and paragraph (3) (including the case where it is applied with the replacement of terms pursuant to the provisions of paragraph (4) of that Article) of the New Act on Special Measures Concerning Taxation to beer shipped from a liquor production site during the period from the Effective Date to March 31, 2023, the phrase "Article 23, paragraph (1) of that Act" in those provisions is deemed to be replaced with "Article 36, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)".

The provisions of Article 87-6, paragraph (11) of the New Act on Special Measures Concerning Taxation apply to liquor tax for which the statutory due date for filing a return prescribed in Article 2, item (vii) of the Act on General Rules for National Taxes (including a due date deemed to be that statutory due date for filing a return pursuant to the provisions of Article 10, paragraph (2) of that Act, and, for a return of refund claim prescribed in Article 61, paragraph (1), item (ii) of that Act, being the day on which that return is filed) arrives on or after January 1, 2022.

The provisions then in force continue to govern tobacco tax on cigarettes prescribed in Article 88-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that was imposed, or should have been imposed, before October 1, 2021.

①The provisions then in force continue to govern aviation fuel tax that was imposed, or should have been imposed, before the Effective Date.

②Where, at the time an aircraft prescribed in Article 90-8 of the New Act on Special Measures Concerning Taxation first flies on or after the Effective Date (hereinafter referred to as the "time of first flight" in this paragraph), there exists in that aircraft aviation fuel on which aviation fuel tax was imposed, or should have been imposed, at the tax rate prescribed in Article 90-8, Article 90-8-2, paragraph (1) or Article 90-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation, that aviation fuel is deemed to have been unloaded from that aircraft at the time of first flight at the place where that aircraft is located at the time of first flight, and aviation fuel on which aviation fuel tax is to be imposed at the tax rate prescribed in the provisions of the Act specified in each of the following items according to the category of that aircraft at the time of first flight listed in each of those items is deemed to have been loaded onto that aircraft.

③Beyond what is provided for in the preceding two paragraphs, matters necessary for the application of those provisions are specified by Cabinet Order.

The provisions then in force continue to govern the application of the provisions of Article 90-12, paragraph (5) of the Former Act on Special Measures Concerning Taxation with regard to an inspected motor vehicle (meaning an inspected motor vehicle prescribed in Article 90-10, paragraph (1) of the Act on Special Measures Concerning Taxation) to which the provisions of Article 90-12, paragraph (1) of the Former Act on Special Measures Concerning Taxation were applied before May 1, 2021.

With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; hereinafter the same applies in this Article) comes into effect, and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions and in the cases where provisions remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.

Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.