This Act comes into effect on April 1, 2023; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:

The provisions of Article 10 of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 10 (hereinafter referred to as the "New Act on Special Measures Concerning Taxation") apply to income tax for 2024 and subsequent years, and the provisions then in force continue to govern income tax for 2023 and prior years.

The provisions of Article 10-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified machinery and equipment, etc. prescribed in that paragraph that a small and medium sized business operator prescribed in that paragraph acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern specified machinery and equipment, etc. prescribed in Article 10-3, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 10 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation") that a small and medium sized business operator prescribed in that paragraph acquired or manufactured before the Effective Date.

The provisions of Article 10-5-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified management improvement equipment, etc. prescribed in that paragraph that a specified small and medium sized business operator prescribed in that paragraph provides for use in a designated business prescribed in that paragraph on or after the Effective Date, and the provisions then in force continue to govern specified management improvement equipment, etc. prescribed in Article 10-5-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a specified small and medium sized business operator prescribed in that paragraph provided for use in a designated business prescribed in that paragraph before the Effective Date.

The provisions of Article 10-5-6, paragraph (12) of the New Act on Special Measures Concerning Taxation apply to income tax for 2023 and subsequent years.

①The provisions of Article 11, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified ships prescribed in that paragraph that an individual acquires or manufactures on or after the date specified in Article 1, item (xii) of the Supplementary Provisions (excluding those acquired based on a contract concluded before that date (hereinafter referred to as "transitional specified ships" in this paragraph)), and the provisions then in force continue to govern specified ships prescribed in Article 11, paragraph (1) of the Former Act on Special Measures Concerning Taxation (including transitional specified ships) that an individual acquired or manufactured before that date.

②The provisions of Article 11-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified business continuity enhancement equipment, etc. prescribed in paragraph (1) of that Article that an individual acquires, manufactures or constructs (hereinafter referred to as "acquisition, etc." in this paragraph and paragraph (4)) on or after the Effective Date, and the provisions then in force continue to govern specified business continuity enhancement equipment, etc. prescribed in Article 11-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date.

③The provisions of Article 12 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to items (ii) through (iv) of the table in paragraph (4)) apply to industrial promotion machinery, etc. prescribed in Article 12, paragraph (4) of the New Act on Special Measures Concerning Taxation for which an individual makes an acquisition, etc. (meaning an acquisition, etc. prescribed in Article 12, paragraph (2) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) on or after the Effective Date, and the provisions then in force continue to govern industrial promotion machinery, etc. prescribed in Article 12, paragraph (4) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date.

④The provisions of Article 13, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to machinery, etc. for promoting business restructuring prescribed in that paragraph for which an individual makes an acquisition, etc. and which are stated in a certified business restructuring plan prescribed in Article 19, paragraph (2) of the Act on the Support for Strengthening Agricultural Competitiveness (Act No. 35 of 2017) pertaining to the certification under Article 18, paragraph (1) of that Act received on or after the Effective Date (including, where a certification of change under paragraph (1) of that Article has been given on or after the Effective Date for a certified business restructuring plan prescribed in Article 19, paragraph (2) of that Act pertaining to the certification under Article 18, paragraph (1) of that Act received before the Effective Date, that plan as changed (hereinafter referred to as a "transitional certified business restructuring plan" in this paragraph)), and the provisions then in force continue to govern machinery, etc. for promoting business restructuring prescribed in Article 13, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. and which are stated in a certified business restructuring plan prescribed in Article 19, paragraph (2) of the Act on the Support for Strengthening Agricultural Competitiveness pertaining to the certification under Article 18, paragraph (1) of that Act received before the Effective Date (excluding a transitional certified business restructuring plan).

The provisions of Article 24-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified agricultural machinery, etc. prescribed in that paragraph that an individual acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern specified agricultural machinery, etc. prescribed in Article 24-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired, manufactured or constructed before the Effective Date.

The provisions of Article 29-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (i)) apply to shares pertaining to specified share options prescribed in that paragraph that are granted to a director, etc. or a specified engaged person prescribed in that paragraph under a contract set forth in that paragraph concluded based on a grant resolution prescribed in that paragraph adopted on or after the Effective Date, and the provisions then in force continue to govern shares pertaining to specified share options prescribed in Article 29-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are granted to a director, etc. or a specified engaged person prescribed in that paragraph under a contract set forth in that paragraph concluded based on a grant resolution prescribed in that paragraph adopted before the Effective Date.

①The provisions then in force continue to govern a transfer of land, etc. listed in Article 31-2, paragraph (2), item (xii) of the Former Act on Special Measures Concerning Taxation carried out by an individual before the Effective Date.

②The provisions of Article 31-2, paragraph (2) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (xiii)) apply to a transfer that falls under a transfer for a superior residential area, etc. prescribed in paragraph (1) of that Article or a transfer that falls under a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (3) of that Article, carried out by an individual on or after the Effective Date, and the provisions then in force continue to govern a transfer that falls under a transfer for a superior residential area, etc. prescribed in Article 31-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation or a transfer that falls under a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (3) of that Article, carried out by an individual before the Effective Date.

③The provisions of Article 35 of the New Act on Special Measures Concerning Taxation apply to a covered transfer prescribed in paragraph (3) of that Article carried out by an individual on or after January 1, 2024, and the provisions then in force continue to govern a covered transfer prescribed in Article 35, paragraph (3) of the Former Act on Special Measures Concerning Taxation carried out by an individual before that date.

④The provisions of Article 35-3, paragraph (2), item (ii) of the New Act on Special Measures Concerning Taxation apply to a transfer of low-use or unused land, etc. prescribed in paragraph (1) of that Article carried out by an individual on or after January 1, 2023, and the provisions then in force continue to govern a transfer of low-use or unused land, etc. prescribed in Article 35-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation carried out by an individual before that date.

⑤The provisions then in force continue to govern a transfer of assets listed in the left-hand column of item (i) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation carried out by an individual before the Effective Date.

⑥The provisions of Articles 37 through 37-4 of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 10 (excluding the amending provisions listed in Article 1, item (iv), (d) of the Supplementary Provisions) (hereinafter referred to as the "Act on Special Measures Concerning Taxation as Amended in 2023" in this paragraph) (limited to the part pertaining to items (i), (iii) and (iv) of the table in Article 37, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 2023) apply to the transfer in the case where an individual transfers assets listed in the left-hand column of item (i), (iii) or (iv) of that table on or after the Effective Date and that individual acquires (including constructing and manufacturing; the same applies hereinafter in this Article) assets listed in the right-hand column of those items on or after the Effective Date, and the provisions then in force continue to govern those transfers in the case where an individual transferred assets listed in the left-hand column of item (ii), (iv) or (v) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date and in the case where an individual transfers assets listed in the left-hand column of those items on or after the Effective Date and that individual acquired assets listed in the right-hand column of those items before the Effective Date.

⑦The provisions of Articles 37 and 37-4 of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 10 (limited to the amending provisions listed in Article 1, item (iv), (d) of the Supplementary Provisions; the same applies hereinafter in this paragraph) (hereinafter referred to as the "Act on Special Measures Concerning Taxation as Amended in 2024" in this paragraph) (limited to the part pertaining to the notification under Article 37, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 2024) apply to the transfer in the case where an individual transfers assets listed in the left-hand column of any item of the table in that paragraph on or after April 1, 2024 and that individual acquires assets listed in the right-hand column of that item on or after that date, and the provisions then in force continue to govern those transfers in the case where an individual transferred assets listed in the left-hand column of any item of the table in Article 37, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 10 before that date and in the case where an individual transfers assets listed in the left-hand column of any item of that table on or after that date and that individual acquired assets listed in the right-hand column of that item before that date.

⑧The provisions of Article 37-5, paragraph (2) of the New Act on Special Measures Concerning Taxation apply by deeming the approval of the district director referred to in Article 37, paragraph (4) of the Former Act on Special Measures Concerning Taxation that was received before the Effective Date pursuant to the provisions of that paragraph as applied mutatis mutandis pursuant to Article 37-5, paragraph (2) of the Former Act on Special Measures Concerning Taxation to be the approval of the district director referred to in Article 37-5, paragraph (2) of the New Act on Special Measures Concerning Taxation received pursuant to the provisions of that paragraph, and the date certified before the Effective Date by the district director referred to in Article 37, paragraph (4) of the Former Act on Special Measures Concerning Taxation pursuant to the provisions of that paragraph as applied mutatis mutandis pursuant to Article 37-5, paragraph (2) of the Former Act on Special Measures Concerning Taxation to be the date certified by the district director referred to in Article 37-5, paragraph (2) of the New Act on Special Measures Concerning Taxation pursuant to the provisions of that paragraph, respectively.

The provisions of Article 37-13-4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to a partial share exchange carried out on or after October 1, 2023, and the provisions then in force continue to govern a partial share exchange carried out before that date.

①If a resident or a nonresident who has a permanent establishment as set forth in Article 37-14, paragraph (5), item (i) of the New Act on Special Measures Concerning Taxation has set up, in the tax-exempt account prescribed in that item that the person has opened as of December 31, 2023 at the business office of the financial instruments business operator, etc. set forth in that item, a tax-exempt management account for that year prescribed in Article 37-14, paragraph (5), item (iii) of the Act on Special Measures Concerning Taxation or a cumulative investment account prescribed in Article 37-14, paragraph (5), item (v) of the New Act on Special Measures Concerning Taxation, that resident or nonresident who has a permanent establishment (excluding a person who has, on that date, submitted, as prescribed in Article 37-14, paragraph (16) of the Act on Special Measures Concerning Taxation, a written notification of closure of a tax-exempt account prescribed in that paragraph to the head of the business office of that financial instruments business operator, etc., and any other person specified by Cabinet Order) is deemed to have concluded a specified tax-exempt cumulative investment contract prescribed in Article 37-14, paragraph (5), item (vi) of the New Act on Special Measures Concerning Taxation with that financial instruments business operator, etc. on January 1, 2024, and the provisions of Articles 9-8 and 37-14 of the New Act on Special Measures Concerning Taxation apply.

②If the head of the business office of a financial instruments business operator, etc. set forth in Article 37-14, paragraph (27) of the New Act on Special Measures Concerning Taxation has received approval under the provisions of Article 37-14, paragraph (27) of the Former Act on Special Measures Concerning Taxation before the Effective Date, that approval is deemed to be the approval of the competent district director prescribed in Article 37-14, paragraph (30) of the New Act on Special Measures Concerning Taxation received on the Effective Date, and the provisions of that paragraph apply.

①The provisions of Article 40-4, paragraphs (5), (11) and (12) of the New Act on Special Measures Concerning Taxation apply where the taxable amount prescribed in Article 40-4, paragraph (1) of the Act on Special Measures Concerning Taxation, the partially taxable amount prescribed in paragraph (6) of that Article and the partially taxable amount for a financial subsidiary, etc. prescribed in paragraph (8) of that Article are calculated for 2024 and each subsequent year for a resident listed in the items of paragraph (1) of that Article, and the provisions then in force continue to govern the calculation of the taxable amount prescribed in that paragraph, the partially taxable amount prescribed in paragraph (6) of that Article and the partially taxable amount for a financial subsidiary, etc. prescribed in paragraph (8) of that Article for 2023 and each prior year for a resident listed in the items of paragraph (1) of that Article.

②The provisions of Article 40-7, paragraph (5) and paragraphs (11) through (13) of the New Act on Special Measures Concerning Taxation apply where the taxable amount prescribed in Article 40-7, paragraph (1) of the Act on Special Measures Concerning Taxation, the partially taxable amount prescribed in paragraph (6) of that Article and the partially taxable amount for a financial affiliated corporation prescribed in paragraph (8) of that Article are calculated for 2024 and each subsequent year for a resident who is a specially related shareholder, etc. prescribed in paragraph (1) of that Article, and the provisions then in force continue to govern the calculation of the taxable amount prescribed in that paragraph, the partially taxable amount prescribed in paragraph (6) of that Article and the partially taxable amount for a financial affiliated corporation prescribed in paragraph (8) of that Article for 2023 and each prior year for a resident who is a specially related shareholder, etc. prescribed in paragraph (1) of that Article.

The provisions of Article 41-19 of the New Act on Special Measures Concerning Taxation apply to income tax for 2025 and subsequent years.

①The provisions of Article 42-2-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to records, etc. prescribed in paragraph (1) of that Article that are to be submitted on or after the Effective Date, and the provisions then in force continue to govern records, etc. prescribed in Article 42-2-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were to be submitted before the Effective Date.

②With regard to the application of the provisions of Article 42-2-2, paragraph (3) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to September 30, 2023, the phrase "competent district director (Article 8-4, paragraph (9)," in that paragraph is deemed to be replaced with "competent district director (".

The provisions of Article 42-4 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation (including an association or foundation without juridical personality prescribed in Article 2, paragraph (2), item (ii) of the Act on Special Measures Concerning Taxation; the same applies hereinafter up to Article 46 of the Supplementary Provisions) beginning on or after the Effective Date (excluding the eligible business years prescribed in Article 42-4, paragraph (8), item (ii) of the Act on Special Measures Concerning Taxation (hereinafter referred to as "eligible business years" in this Article) of a group tax sharing corporation set forth in Article 42-4, paragraph (8), item (iii) of the New Act on Special Measures Concerning Taxation) and to corporation tax for eligible business years of a group tax sharing corporation set forth in Article 42-4, paragraph (8), item (iii) of the New Act on Special Measures Concerning Taxation that end on the date of the end of a business year, beginning on or after the Effective Date, of the group tax sharing parent corporation prescribed in Article 2, paragraph (2), item (x)-4 of the Act on Special Measures Concerning Taxation (hereinafter referred to as the "group tax sharing parent corporation" in this Article and Article 43, paragraph (5) of the Supplementary Provisions) pertaining to that group tax sharing corporation, and the provisions then in force continue to govern corporation tax for business years of a corporation beginning before the Effective Date (excluding eligible business years of a group tax sharing corporation set forth in Article 42-4, paragraph (8), item (iii) of the Former Act on Special Measures Concerning Taxation) and corporation tax for eligible business years of a group tax sharing corporation set forth in Article 42-4, paragraph (8), item (iii) of the Former Act on Special Measures Concerning Taxation that end on the date of the end of a business year, beginning before the Effective Date, of the group tax sharing parent corporation pertaining to that group tax sharing corporation.

The provisions of Article 42-6, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified machinery and equipment, etc. prescribed in that paragraph that a small and medium sized enterprise, etc. prescribed in that paragraph acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern specified machinery and equipment, etc. prescribed in that paragraph that a small and medium sized enterprise, etc. prescribed in Article 42-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation acquired or manufactured before the Effective Date.

The provisions of Article 42-12-4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified management improvement equipment, etc. prescribed in that paragraph that a small and medium sized enterprise, etc. prescribed in that paragraph provides for use in a designated business prescribed in that paragraph on or after the Effective Date, and the provisions then in force continue to govern specified management improvement equipment, etc. prescribed in that paragraph that a small and medium sized enterprise, etc. prescribed in Article 42-12-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation provided for use in a designated business prescribed in that paragraph before the Effective Date.

The provisions of Article 42-12-7, paragraph (9) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation ending on or after the Effective Date.

①The provisions of Article 43, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified ships prescribed in that paragraph that a corporation acquires or manufactures on or after the date specified in Article 1, item (xii) of the Supplementary Provisions (excluding those acquired based on a contract concluded before that date (hereinafter referred to as "transitional specified ships" in this paragraph)), and the provisions then in force continue to govern specified ships prescribed in Article 43, paragraph (1) of the Former Act on Special Measures Concerning Taxation (including transitional specified ships) that a corporation acquired or manufactured before that date.

②With regard to the calculation of the amount of income for each business year ending on or after the Effective Date of a corporation prescribed in Article 43-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the provisions of that Article remain in force. In this case, the phrase "the day on which three years have elapsed" in that paragraph is deemed to be replaced with "the day on which three years have elapsed (for a specified facility subject to technical standards that is specified by Order of the Ministry of Finance as one for which it has become difficult, due to a disaster or other unavoidable circumstances, to complete by that day the construction work for improvement to be carried out on the part of that specified facility subject to technical standards, the day on which five years have elapsed from the date on which that report was made)".

③The provisions of Article 44-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified business continuity enhancement equipment, etc. prescribed in paragraph (1) of that Article that a corporation acquires, manufactures or constructs (hereinafter referred to as "acquisition, etc." in this paragraph and paragraph (5)) on or after the Effective Date, and the provisions then in force continue to govern specified business continuity enhancement equipment, etc. prescribed in Article 44-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.

④The provisions of Article 45 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to items (ii) through (iv) of the table in paragraph (3)) apply to industrial promotion machinery, etc. prescribed in Article 45, paragraph (3) of the New Act on Special Measures Concerning Taxation for which a corporation makes an acquisition, etc. (meaning an acquisition, etc. prescribed in Article 45, paragraph (2) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) on or after the Effective Date, and the provisions then in force continue to govern industrial promotion machinery, etc. prescribed in Article 45, paragraph (3) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.

⑤The provisions of Article 46, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to machinery, etc. for promoting business restructuring prescribed in that paragraph for which a corporation makes an acquisition, etc. and which are stated in a certified business restructuring plan prescribed in Article 19, paragraph (2) of the Act on the Support for Strengthening Agricultural Competitiveness pertaining to the certification under Article 18, paragraph (1) of that Act received on or after the Effective Date (including, where a certification of change under paragraph (1) of that Article has been given on or after the Effective Date for a certified business restructuring plan prescribed in Article 19, paragraph (2) of that Act pertaining to the certification under Article 18, paragraph (1) of that Act received before the Effective Date, that plan as changed (hereinafter referred to as a "transitional certified business restructuring plan" in this paragraph)), and the provisions then in force continue to govern machinery, etc. for promoting business restructuring prescribed in Article 46, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. and which are stated in a certified business restructuring plan prescribed in Article 19, paragraph (2) of the Act on the Support for Strengthening Agricultural Competitiveness pertaining to the certification under Article 18, paragraph (1) of that Act received before the Effective Date (excluding a transitional certified business restructuring plan).

①With regard to the reserve for decommissioning of nuclear power generation facilities pertaining to a specified nuclear power generation facility prescribed in Article 57-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that was installed before the date specified in Article 1, item (xiii) of the Supplementary Provisions, the provisions of that Article remain in force. In this case, the phrase "(nuclear power generation facility" in Article 57-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "(nuclear power generation facility (for a business year ending on or after the date specified in Article 1, item (xiii) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023), limited to one designated before that date pursuant to the provisions of Article 64-2, paragraph (1) of the Act on the Regulation of Nuclear Source Material, Nuclear Fuel Material and Reactors)"; the phrase "reserve for decommissioning of nuclear power generation facilities" in paragraph (3) of that Article with "reserve for decommissioning of nuclear power generation facilities (limited to that pertaining to specified nuclear power generation facilities; the same applies hereinafter in this Article)"; the phrase "amount of the reserve for decommissioning of nuclear power generation facilities" in paragraph (4) and paragraph (5), item (ii), (a) and item (iv) of that Article with "amount of the reserve for decommissioning of nuclear power generation facilities pertaining to specified nuclear power generation facilities"; the phrase "reserve for decommissioning of nuclear power generation facilities" in item (v) of that paragraph with "reserve for decommissioning of nuclear power generation facilities pertaining to specified nuclear power generation facilities" and the phrase "amount of the reserve for decommissioning of nuclear power generation facilities" in that item with "amount of the reserve for decommissioning of nuclear power generation facilities pertaining to specified nuclear power generation facilities"; the phrase "amount of the reserve for decommissioning of nuclear power generation facilities" in paragraph (6) of that Article with "amount of the reserve for decommissioning of nuclear power generation facilities pertaining to specified nuclear power generation facilities"; and the phrase "Article 57-4, paragraph (1)" in paragraphs (11), (13) and (15) of that Article with "Article 57-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023), which remains in force pursuant to the provisions of Article 43, paragraph (1) of the Supplementary Provisions of that Act".

②If a corporation filing a blue return (meaning a blue return prescribed in Article 2, paragraph (2), item (xxix) of the Act on Special Measures Concerning Taxation; the same applies in paragraphs (5) and (8)) has, as of the first day of the business year that includes the date specified in Article 1, item (xiii) of the Supplementary Provisions (hereinafter referred to as the "base date" in this paragraph and paragraph (9)), the amount of the reserve for decommissioning of nuclear power generation facilities prescribed in Article 57-4, paragraph (3) of the Former Act on Special Measures Concerning Taxation (including as applied pursuant to the provisions of Article 119, paragraph (9) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) before the amendment by the provisions of Article 64 of the Supplementary Provisions) pertaining to a specified nuclear power generation facility prescribed in Article 57-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation (excluding a nuclear power generation facility designated before the date specified in that item pursuant to the provisions of Article 64-2, paragraph (1) of the Act on the Regulation of Nuclear Source Material, Nuclear Fuel Material and Reactors (Act No. 166 of 1957); hereinafter referred to as a "nuclear power generation facility under the transitional measures" in this Article), then in each business year ending on or after the base date, an amount equivalent to the amount calculated by multiplying that amount of the reserve for decommissioning of nuclear power generation facilities by the number of months in that business year and dividing the product by 360 (referred to as the "amount drawn down in equal parts over thirty years" in the following paragraph) is included in gross profit in calculating the amount of income for that business year.

③In the case referred to in the preceding paragraph, if the amount drawn down in equal parts over thirty years exceeds the amount of the reserve for decommissioning of nuclear power generation facilities pertaining to that nuclear power generation facility under the transitional measures as of the end of the business year (if there is any amount that has been, or is to be, included in gross profit pursuant to the provisions of the following paragraph by that date, or any amount that has been included in gross profit pursuant to the provisions of the preceding paragraph by the end of the preceding business year, the amount remaining after deducting those amounts; the same applies hereinafter in this Article), the amount drawn down in equal parts over thirty years is to be that amount of the reserve for decommissioning of nuclear power generation facilities.

④If a corporation to which the provisions of paragraph (2) apply comes to fall under any of the cases listed in the following items (excluding the case where that corporation becomes the merged corporation (meaning a merged corporation prescribed in Article 2, paragraph (2), item (iii) of the Act on Special Measures Concerning Taxation; the same applies in item (i) and paragraph (7)) in a qualified merger (meaning a qualified merger prescribed in paragraph (2), item (xi) of that Article; the same applies hereinafter in this Article) that has been carried out), an amount equivalent to the amount specified in the relevant item is included in gross profit in calculating the amount of income for the business year that includes the date on which it came to fall under that case (in the case listed in item (i), the business year that includes the day before the date of the merger).

⑤If a corporation to which the provisions of paragraph (2) apply has had its approval for filing a blue return revoked, or has submitted a written notification to the effect that it will cease to file returns using a blue return, the amount of the reserve for decommissioning of nuclear power generation facilities pertaining to the nuclear power generation facility under the transitional measures as of the day on which the fact that gave rise to the revocation of the approval occurred (if the case falls under any of the cases listed in the following items, the date specified in the relevant item) or the day on which the written notification was submitted (if the day on which the written notification was submitted is after the end of the business year in which the corporation ceased to file returns using a blue return, the end of that business year) is included in gross profit in calculating the amount of income for the business year that includes that day. In this case, the provisions of that paragraph, the preceding paragraph and paragraph (7) do not apply.

⑥The number of months referred to in paragraph (2) is calculated in accordance with the calendar, and a fraction of less than one month is counted as one month.

⑦If a qualified merger in which a corporation to which the provisions of paragraph (2) apply is the merged corporation has been carried out, the amount of the reserve for decommissioning of nuclear power generation facilities pertaining to that nuclear power generation facility under the transitional measures immediately before the qualified merger is to be taken over by the merging corporation pertaining to that qualified merger (meaning a merging corporation prescribed in Article 2, paragraph (2), item (iv) of the Act on Special Measures Concerning Taxation). In this case, the amount of the reserve for decommissioning of nuclear power generation facilities taken over by that merging corporation is deemed to be the amount of the reserve for decommissioning of nuclear power generation facilities referred to in paragraph (2) that the merging corporation holds as of the date of the qualified merger.

⑧In the case referred to in the preceding paragraph, if the merging corporation referred to in that paragraph is not a person that may file its tax return, etc. (meaning a tax return, etc. prescribed in Article 2, paragraph (2), item (xxviii) of the Act on Special Measures Concerning Taxation) for the business year that includes the date of the qualified merger using a blue return, the amount of the reserve for decommissioning of nuclear power generation facilities pertaining to the nuclear power generation facility under the transitional measures as of the end of that business year is included in gross profit in calculating the amount of income for that business year.

⑨With regard to the application of the provisions of paragraph (2) to the business year of the merging corporation referred to in paragraph (7) that includes the date of the qualified merger and each subsequent business year, the amount of the reserve for decommissioning of nuclear power generation facilities pertaining to the nuclear power generation facility under the transitional measures held as of the base date is to include the amount of the reserve for decommissioning of nuclear power generation facilities deemed to be held by that merging corporation pursuant to the provisions of paragraph (7). In this case, with regard to the amount of the reserve for decommissioning of nuclear power generation facilities deemed to be held by that merging corporation, the phrase "by the number of months in that business year and dividing the product by 360" in paragraph (2) is deemed to be replaced with "by the number of months in that business year (for the business year that includes the date of the qualified merger referred to in paragraph (9), the number of months in the period from that date to the end of the business year that includes that date) and dividing the product by the number of months obtained by deducting the number of months in the elapsed period (meaning the period from the base date of the merged corporation prescribed in Article 2, paragraph (2), item (iii) of the Act on Special Measures Concerning Taxation pertaining to that qualified merger to the day before the date of that qualified merger) from 360 months".

With regard to the application of the provisions of Article 59-2 of the New Act on Special Measures Concerning Taxation for a business year beginning during the period from the Effective Date to March 31, 2024 of a corporation that receives the certification under Article 35, paragraph (3) of the Marine Transportation Act (Act No. 187 of 1949) on or after the Effective Date, the phrase "the commencement date" in paragraph (2) of that Article is deemed to be replaced with "the day on which two months have elapsed on or after the commencement date".

The provisions of Article 61-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified agricultural machinery, etc. prescribed in that paragraph that a corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern specified agricultural machinery, etc. prescribed in Article 61-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed before the Effective Date.

①The provisions then in force continue to govern, in the case where a corporation transferred assets listed in the left-hand column of item (i) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date, the assets listed in the right-hand column of that item that it acquired (including constructing and manufacturing; the same applies hereinafter in this Article) before the Effective Date or the assets listed in that column that it acquires on or after the Effective Date, and the special account or special account during the year under Article 65-8, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation pertaining to those assets.

②The provisions of Articles 65-7 through 65-9 of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 10 (excluding the amending provisions listed in Article 1, item (iv), (d) of the Supplementary Provisions) (hereinafter referred to as the "Act on Special Measures Concerning Taxation as Amended in 2023" in this paragraph) (limited to the part pertaining to items (i), (iii) and (iv) of the table in Article 65-7, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 2023) apply to the assets in the case where a corporation transfers assets listed in the left-hand column of item (i), (iii) or (iv) of that table on or after the Effective Date and acquires assets listed in the right-hand column of those items on or after the Effective Date, and to the special account or special account during the year under Article 65-8, paragraph (1) or (2) of the Act on Special Measures Concerning Taxation as Amended in 2023 pertaining to those assets, and the provisions then in force continue to govern, in the case where a corporation transferred assets listed in the left-hand column of item (ii), (iv) or (v) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date, the assets listed in the right-hand column of those items that it acquired before the Effective Date or the assets listed in the right-hand column of those items that it acquires on or after the Effective Date, and the special account or special account during the year under Article 65-8, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation pertaining to those assets, as well as, in the case where a corporation transfers assets listed in the left-hand column of those items on or after the Effective Date, the assets listed in the right-hand column of those items that it acquired before the Effective Date.

③The provisions of Articles 65-7 through 65-9 of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 10 (limited to the amending provisions listed in Article 1, item (iv), (d) of the Supplementary Provisions; the same applies hereinafter in this paragraph) (hereinafter referred to as the "Act on Special Measures Concerning Taxation as Amended in 2024" in this paragraph) (limited to the part pertaining to the notification under Article 65-7, paragraphs (1) and (9) of the Act on Special Measures Concerning Taxation as Amended in 2024) apply to the assets in the case where a corporation transfers assets listed in the left-hand column of any item of the table in Article 65-7, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 2024 on or after April 1, 2024 and acquires assets listed in the right-hand column of that item on or after that date, and the provisions then in force continue to govern, in the case where a corporation transferred assets listed in the left-hand column of any item of the table in Article 65-7, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 10 before that date, the assets listed in the right-hand column of that item that it acquired before that date or the assets listed in the right-hand column of that item that it acquires on or after that date, as well as, in the case where a corporation transfers assets listed in the left-hand column of any item of that table on or after that date, the assets listed in the right-hand column of that item that it acquired before that date.

The provisions of Article 66-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to a partial share exchange carried out on or after October 1, 2023, and the provisions then in force continue to govern a partial share exchange carried out before that date.

①The provisions of Article 66-6, paragraphs (5), (11) and (12) of the New Act on Special Measures Concerning Taxation apply where the taxable amount prescribed in Article 66-6, paragraph (1) of the Act on Special Measures Concerning Taxation, the partially taxable amount prescribed in paragraph (6) of that Article and the partially taxable amount for a financial subsidiary, etc. prescribed in paragraph (8) of that Article are calculated for business years beginning on or after April 1, 2024 of a domestic corporation listed in the items of paragraph (1) of that Article, and the provisions then in force continue to govern the calculation of the taxable amount prescribed in that paragraph, the partially taxable amount prescribed in paragraph (6) of that Article and the partially taxable amount for a financial subsidiary, etc. prescribed in paragraph (8) of that Article for business years beginning before that date of a domestic corporation listed in the items of paragraph (1) of that Article.

②The provisions of Article 66-9-2, paragraph (5) and paragraphs (11) through (13) of the New Act on Special Measures Concerning Taxation apply where the taxable amount prescribed in Article 66-9-2, paragraph (1) of the Act on Special Measures Concerning Taxation, the partially taxable amount prescribed in paragraph (6) of that Article and the partially taxable amount for a financial affiliated corporation prescribed in paragraph (8) of that Article are calculated for business years beginning on or after April 1, 2024 of a domestic corporation that is a specially related shareholder, etc. prescribed in paragraph (1) of that Article, and the provisions then in force continue to govern the calculation of the taxable amount prescribed in that paragraph, the partially taxable amount prescribed in paragraph (6) of that Article and the partially taxable amount for a financial affiliated corporation prescribed in paragraph (8) of that Article for business years beginning before that date of a domestic corporation that is a specially related shareholder, etc. prescribed in paragraph (1) of that Article.

The provisions then in force continue to govern the amount of loss prescribed in Article 2, paragraph (2), item (xxi) of the Act on Special Measures Concerning Taxation (including an amount deemed to be the amount of loss prescribed in Article 2, paragraph (2), item (xxi) of the Act on Special Measures Concerning Taxation pursuant to the provisions of Article 20, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020)) that arose in a business year beginning before the Effective Date of a corporation (including, where that corporation is a group tax sharing corporation, the other group tax sharing corporations) that received, on or before the day on which one year has elapsed as prescribed in Article 66-11-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the certification under Article 21-15, paragraph (1) of the Act on Strengthening Industrial Competitiveness (Act No. 98 of 2013) before the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc. to Promote the Creation of New Businesses and Investment in Industry (Act No. 45 of 2024).

The provisions of Article 66-13 of the New Act on Special Measures Concerning Taxation apply to shares acquired by a corporation on or after the Effective Date, and the provisions then in force continue to govern shares acquired by a corporation before the Effective Date.

①In the case of acquiring by gift a specified planned forest prescribed in Article 69-5, paragraph (1) of the New Act on Special Measures Concerning Taxation to which the provisions of Article 21-9, paragraph (3) of the Inheritance Tax Act (including as applied mutatis mutandis pursuant to Article 70-2-6, paragraph (1), Article 70-2-7, paragraph (1) (including as applied mutatis mutandis pursuant to Article 70-2-8 of the Act on Special Measures Concerning Taxation) or Article 70-3, paragraph (1) of the Act on Special Measures Concerning Taxation) apply, the provisions of Article 69-5, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to inheritance tax pertaining to that specified planned forest acquired by gift on or after January 1, 2024.

②The provisions of Article 70-2-2 of the New Act on Special Measures Concerning Taxation apply to inheritance tax or gift tax on beneficial interests in a trust, etc. pertaining to an individual (hereinafter referred to as a "person subject to the new Act" in this paragraph) who acquires, on or after the Effective Date, a beneficial interest in a trust, money, or money, etc. prescribed in paragraph (1) of that Article (hereinafter referred to as "beneficial interests in a trust, etc." in this paragraph), and the provisions then in force continue to govern inheritance tax or gift tax on beneficial interests in a trust, etc. pertaining to an individual (excluding a person subject to the new Act) who acquired beneficial interests in a trust, etc. before the Effective Date. In this case, necessary matters concerning the calculation of the managed balance prescribed in paragraph (12), item (i) of that Article pertaining to a person subject to the new Act who acquired beneficial interests in a trust, etc. before the Effective Date, and of the remaining balance prescribed in Article 70-2-2, paragraph (17) of the New Act on Special Measures Concerning Taxation that is deemed, pursuant to the provisions of paragraph (17), item (ii) of that Article pertaining to that person subject to the new Act, to be general gift property prescribed in Article 70-2-5, paragraph (3) of the Act on Special Measures Concerning Taxation (referred to as "general gift property" in the following paragraph), are specified by Cabinet Order.

③The provisions of Article 70-2-3, paragraph (14) of the New Act on Special Measures Concerning Taxation apply to gift tax on beneficial interests in a trust, etc. pertaining to an individual (hereinafter referred to as a "person subject to the new Act" in this paragraph) who acquires, on or after the Effective Date, a beneficial interest in a trust, money, or money, etc. prescribed in paragraph (1) of that Article (hereinafter referred to as "beneficial interests in a trust, etc." in this paragraph), and the provisions then in force continue to govern gift tax on beneficial interests in a trust, etc. pertaining to an individual (excluding a person subject to the new Act) who acquired beneficial interests in a trust, etc. before the Effective Date. In this case, necessary matters concerning the calculation of the remaining balance prescribed in paragraph (14) of that Article that is deemed to be general gift property pursuant to the provisions of item (ii) of that paragraph pertaining to a person subject to the new Act who acquired beneficial interests in a trust, etc. before the Effective Date are specified by Cabinet Order.

④The provisions of Article 70-3-2 of the New Act on Special Measures Concerning Taxation apply to gift tax on property acquired by gift on or after January 1, 2024.

⑤The provisions of Article 70-3-3 of the New Act on Special Measures Concerning Taxation apply where the land or building referred to in paragraph (1) of that Article suffers damage from a disaster prescribed in that paragraph on or after January 1, 2024. In this case, with regard to inheritance tax on that land or building acquired by gift before that date, the provisions of Article 21-15, paragraph (1) or Article 21-16, paragraph (3) of the New Inheritance Tax Act apply, notwithstanding the provisions of Article 19, paragraph (1) of the Supplementary Provisions.

⑥The provisions of Article 70-6-8, paragraph (2), item (iii), (b) of the New Act on Special Measures Concerning Taxation apply to gift tax on specified business assets (meaning specified business assets prescribed in Article 70-6-8, paragraph (2), item (i) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) acquired by gift on or after January 1, 2024, and the provisions then in force continue to govern gift tax on specified business assets acquired by gift before that date.

⑦The provisions of Article 70-7, paragraph (2), item (v), (b) and Article 70-7-5, paragraph (2), item (viii), (b) of the New Act on Special Measures Concerning Taxation apply to gift tax on unlisted shares or similar interests (meaning unlisted shares or similar interests prescribed in Article 70-7, paragraph (2), item (ii) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) acquired by gift on or after January 1, 2024, and the provisions then in force continue to govern gift tax on unlisted shares or similar interests acquired by gift before that date.

⑧The provisions of Article 70-7-9, paragraph (14) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 70-7-12, paragraph (14) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) apply where, on or after the Effective Date, the certification under Article 10-4, paragraph (1) of the Supplementary Provisions of the 2006 Medical Care Act, etc. Amendment Act prescribed in paragraph (2), item (i) of that Article is given for a change to the certified transition plan of a certified medical care corporation prescribed in Article 70-7-9, paragraph (14) of the New Act on Special Measures Concerning Taxation.

The provisions of Article 86-2, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to a transfer or acquisition (meaning a transfer or acquisition prescribed in Article 86-2, paragraph (3) of the New Act on Special Measures Concerning Taxation that is made without obtaining the approval referred to in the proviso to Article 8, paragraph (4) of the Consumption Tax Act as amended by the provisions of Article 6, as applied mutatis mutandis pursuant to Article 86-2, paragraph (3) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article) pertaining to a transfer of goods (meaning a transfer of goods prescribed in Article 86-2, paragraph (1) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article) carried out on or after May 1, 2023, and the provisions then in force continue to govern a transfer or acquisition pertaining to a transfer of goods carried out before that date.

The provisions of Article 86-6 of the New Act on Special Measures Concerning Taxation apply to taxable periods prescribed in Article 19, paragraph (1) of the Consumption Tax Act (including a period deemed to be one taxable period pursuant to the provisions of paragraph (2) or (4) of that Article) beginning on or after the Effective Date.

①Except as otherwise provided, the provisions then in force continue to govern liquor tax on sake, etc. (meaning sake, etc. prescribed in Article 87, paragraph (1) of the Former Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article and Article 63 of the Supplementary Provisions) that was imposed, or should have been imposed, before the Effective Date.

②With regard to sake, etc. that a manufacturer of liquor (meaning liquor prescribed in Article 2, paragraph (4), item (i) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article and Articles 56 and 57 of the Supplementary Provisions) ships from a liquor manufacturing site (simply referred to as a "manufacturing site" hereinafter up to Article 56 of the Supplementary Provisions and in Article 63 of the Supplementary Provisions) during the period from the Effective Date to March 31, 2024, the provisions of Article 87 of the Former Act on Special Measures Concerning Taxation remain in force. In this case, the phrase "March 31, 2023" in paragraph (1) of that Article is deemed to be replaced with "March 31, 2024".

③With regard to sake, etc. that an approved liquor manufacturer (meaning an approved liquor manufacturer prescribed in Article 87, paragraph (4), item (i) of the New Act on Special Measures Concerning Taxation, excluding the persons listed in paragraph (3), items (vii) through (ix) of that Article; the same applies in paragraph (9), paragraph (3) of the following Article and Article 63, paragraph (3) of the Supplementary Provisions) ships from a manufacturing site during the period from April 1, 2024 to March 31, 2029, the provisions of Article 87 of the Former Act on Special Measures Concerning Taxation remain in force. In this case, the phrase "March 31, 2023" in paragraph (1) of that Article is deemed to be replaced with "March 31, 2029"; the phrase "80 percent" in the row of the table in that paragraph for sake prescribed in Article 3, item (vii) of the Liquor Tax Act, continuous distillation shochu prescribed in item (ix) of that Article, single distillation shochu prescribed in item (x) of that Article or fruit wine prescribed in item (xiii) of that Article (limited to that falling under other sparkling liquors prescribed in item (iii), (c) of that Article) is deemed to be replaced with "82 percent" for the period from April 1, 2027 to March 31, 2028 and with "84 percent" for the period from April 1, 2028 to March 31, 2029; the phrase "64/90" in the row of that table for fruit wine prescribed in Article 3, item (xiii) of the Liquor Tax Act (excluding that falling under other sparkling liquors prescribed in item (iii), (c) of that Article) is deemed to be replaced with "66.6/90" for the period from April 1, 2027 to March 31, 2028 and with "69.2/90" for the period from April 1, 2028 to March 31, 2029; the phrase "90 percent" in the row of that table for synthetic sake or happoshu prescribed in Article 3, item (viii) of the Liquor Tax Act is deemed to be replaced with "91 percent" for the period from April 1, 2027 to March 31, 2028 and with "92 percent" for the period from April 1, 2028 to March 31, 2029; and the phrase "'80 percent' is deemed to be replaced with '90 percent', '64/90' with '80 percent', and '90 percent' with '95 percent'" in paragraph (2) of that Article is deemed to be replaced with "'82 percent' is deemed to be replaced with '91 percent', '66.6/90' with '82 percent', and '91 percent' with '95.5 percent'" for the period from April 1, 2027 to March 31, 2028 and with "'84 percent' is deemed to be replaced with '92 percent', '69.2/90' with '84 percent', and '92 percent' with '96 percent'" for the period from April 1, 2028 to March 31, 2029.

④With regard to the application of the provisions of Article 87, paragraph (1) of the Former Act on Special Measures Concerning Taxation (including as applied with the replacement of terms pursuant to the provisions of paragraph (2) of that Article), which remain in force pursuant to the provisions of paragraph (2), to sake (meaning sake prescribed in Article 3, item (vii) of the Liquor Tax Act (Act No. 6 of 1953); the same applies hereinafter in this paragraph and Article 63, paragraph (4) of the Supplementary Provisions) and fruit wine (meaning fruit wine prescribed in Article 3, item (xiii) of that Act; the same applies hereinafter in this paragraph and Article 63, paragraph (4) of the Supplementary Provisions) (excluding such liquor that falls under other sparkling liquors (meaning other sparkling liquors prescribed in Article 36, paragraph (2), item (iii) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017); the same applies hereinafter in this Article and Article 56, paragraph (3) and Article 63 of the Supplementary Provisions); the same applies hereinafter in this paragraph and Article 63, paragraph (4) of the Supplementary Provisions), happoshu (meaning happoshu prescribed in Article 87, paragraph (1) of the Former Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article and Article 63 of the Supplementary Provisions) and sake, etc. falling under other sparkling liquors, shipped from a manufacturing site during the period from the Effective Date to September 30, 2023, the phrase "Article 23 of that Act and the following Article" in paragraph (1) of that Article is deemed to be replaced, for sake and fruit wine, with "Article 36, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)" and, for happoshu and sake, etc. falling under other sparkling liquors, with "Article 36, paragraph (2), item (i), (ii) or (iv) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)", and the phrase "item (iii), (c) of that Article" in the table in that paragraph is deemed to be replaced with "Article 3, item (iii), (c) of the Liquor Tax Act as applied with the replacement of terms pursuant to the provisions of Article 34 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)".

⑤With regard to the application of the provisions of Article 87, paragraph (1) of the Former Act on Special Measures Concerning Taxation (including as applied with the replacement of terms pursuant to the provisions of paragraph (2) of that Article), which remain in force pursuant to the provisions of paragraph (2) or (3), to happoshu and sake, etc. falling under other sparkling liquors shipped from a manufacturing site during the period from October 1, 2023 to September 30, 2026, the phrase "Article 23 of that Act and the following Article" in paragraph (1) of that Article is deemed to be replaced with "Article 36, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)", and the phrase "item (iii), (c) of that Article" in the table in that paragraph is deemed to be replaced with "Article 3, item (iii), (c) of the Liquor Tax Act as applied with the replacement of terms pursuant to the provisions of Article 34 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)".

⑥With regard to the application of the provisions of Article 87, paragraph (1) of the Former Act on Special Measures Concerning Taxation (including as applied with the replacement of terms pursuant to the provisions of paragraph (2) of that Article), which remain in force pursuant to the provisions of paragraph (2) or (3), to distilled liquors prescribed in Article 87-2 of the Act on Special Measures Concerning Taxation shipped from a manufacturing site during the period from the Effective Date to September 30, 2026, the phrase "the following Article" in paragraph (1) of that Article is deemed to be replaced with "the following Article as applied with the replacement of terms pursuant to the provisions of Article 91, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)".

⑦The provisions of paragraph (3) apply only if a person who seeks to receive the application of the provisions of that paragraph has submitted, by March 31, 2024, a written notification stating to that effect to the district director having jurisdiction over the location of the manufacturing site (where the person has two or more manufacturing sites, any one of them; the same applies in the following paragraph and paragraph (9)). In this case, where that written notification has been submitted, the provisions of Article 87, paragraph (1) of the New Act on Special Measures Concerning Taxation (including as applied with the replacement of terms pursuant to the provisions of paragraph (2) of that Article) do not apply to that person.

⑧A person who has submitted a written notification under the provisions of the preceding paragraph must, when the person intends to cease receiving the application of the provisions of paragraph (3), submit a written notification stating to that effect to the district director having jurisdiction over the location of the manufacturing site by March 31 of the fiscal year preceding the fiscal year (meaning the period from April 1 of a year to March 31 of the following year; the same applies hereinafter in this paragraph and the following paragraph) in which the person intends to cease receiving that application. In this case, with regard to liquor tax for the fiscal year in which the person intends to cease receiving that application and each subsequent fiscal year, the notification under the provisions of the preceding paragraph ceases to be effective.

⑨The provisions of paragraph (3) do not apply for a fiscal year if an approved liquor manufacturer does not submit the document prescribed in Article 87, paragraph (7) of the New Act on Special Measures Concerning Taxation to the district director having jurisdiction over the location of the manufacturing site by May 31 of the fiscal year following that fiscal year; provided, however, that this does not apply where that district director finds that there were unavoidable circumstances for the failure to submit the document by that day and the document is submitted after that day.

⑩Beyond what is provided for in the preceding three paragraphs, necessary matters concerning the application of those provisions are specified by Cabinet Order.

①Except as otherwise provided, the provisions then in force continue to govern liquor tax on beer (meaning beer prescribed in Article 87-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article) that was imposed, or should have been imposed, before the Effective Date.

②With regard to beer that a liquor manufacturer (meaning a liquor manufacturer prescribed in Article 2, paragraph (4), item (ii) of the Act on Special Measures Concerning Taxation; the same applies in paragraph (6) of the following Article) ships from a manufacturing site during the period from the Effective Date to March 31, 2024, the provisions of Article 87-4, paragraphs (3) and (4) of the Former Act on Special Measures Concerning Taxation remain in force. In this case, in paragraph (3) of that Article, the phrase "on or before March 31, 2021 under the Liquor Tax Act" is deemed to be replaced with "under the Liquor Tax Act"; the phrase "of beer" with "of beer (meaning beer prescribed in Article 3, item (xii) of that Act; the same applies hereinafter in this paragraph and the following paragraph)"; the phrase "out of that fiscal year" with "out of that fiscal year (meaning the period from April 1 of a year to March 31 of the following year; the same applies hereinafter in this paragraph and the following paragraph)"; the phrase "volume of liquor" with "volume of liquor (excluding liquor to which the provisions of Article 28 or Article 29 of that Act or the provisions of Article 87-6 apply)"; the phrase "April 1 of the same year" with "April 1, 2023"; and the phrase "March 31, 2023" with "March 31, 2024".

③With regard to beer that an approved liquor manufacturer ships from a manufacturing site during the period from April 1, 2024 to March 31, 2029, the provisions of Article 87-4, paragraphs (3) and (4) of the Former Act on Special Measures Concerning Taxation remain in force. In this case, in paragraph (3) of that Article, the phrase "on or before March 31, 2021 under the Liquor Tax Act" is deemed to be replaced with "under the Liquor Tax Act"; the phrase "of beer" with "of beer (meaning beer prescribed in Article 3, item (xii) of that Act; the same applies hereinafter in this paragraph and the following paragraph)"; the phrase "out of that fiscal year" with "out of that fiscal year (meaning the period from April 1 of a year to March 31 of the following year; the same applies hereinafter in this paragraph and the following paragraph)"; the phrase "volume of liquor" with "volume of liquor (excluding liquor to which the provisions of Article 28 or Article 29 of that Act or the provisions of Article 87-6 apply)"; the phrase "April 1 of the same year" with "April 1, 2024"; the phrase "March 31, 2023" with "March 31, 2029"; the phrase "85 percent" in that paragraph is deemed to be replaced with "86.5 percent" for the period from April 1, 2027 to March 31, 2028 and with "88 percent" for the period from April 1, 2028 to March 31, 2029; and the phrase "'85 percent' is deemed to be replaced with '92.5 percent'" in paragraph (4) of that Article is deemed to be replaced with "'86.5 percent' is deemed to be replaced with '93.25 percent'" for the period from April 1, 2027 to March 31, 2028 and with "'88 percent' is deemed to be replaced with '94 percent'" for the period from April 1, 2028 to March 31, 2029.

④With regard to the application of the provisions of Article 87-4, paragraph (3) of the Former Act on Special Measures Concerning Taxation (including as applied with the replacement of terms pursuant to the provisions of paragraph (4) of that Article), which remain in force pursuant to the provisions of paragraph (2), to beer shipped from a manufacturing site during the period from the Effective Date to September 30, 2023, the phrase "Article 23, paragraph (1) of that Act" in paragraph (3) of that Article 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)".

⑤With regard to the application of the provisions of Article 87-4, paragraph (3) of the Former Act on Special Measures Concerning Taxation (including as applied with the replacement of terms pursuant to the provisions of paragraph (4) of that Article), which remain in force pursuant to the provisions of paragraph (2) or (3), to beer shipped from a manufacturing site during the period from October 1, 2023 to September 30, 2026, the phrase "Article 23, paragraph (1) of that Act" in paragraph (3) of that Article is deemed to be replaced with "Article 36, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)".

⑥The provisions of paragraphs (7) through (10) of the preceding Article apply mutatis mutandis to the case referred to in paragraph (3).

①The provisions of Article 87, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to liquor shipped from the manufacturing site of an approved liquor manufacturer (meaning an approved liquor manufacturer prescribed in paragraph (4), item (i) of that Article; the same applies hereinafter in this Article) on or after April 1, 2024.

②With regard to the application of the provisions of Article 87, paragraph (1) of the New Act on Special Measures Concerning Taxation (including as applied with the replacement of terms pursuant to the provisions of paragraph (2) of that Article) to sparkling liquors prescribed in Article 3, item (iii) of the Liquor Tax Act (excluding happoshu (meaning happoshu prescribed in Article 36, paragraph (5), items (i) and (ii) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017); the same applies in the following paragraph) and other sparkling liquors (meaning other sparkling liquors prescribed in Article 3, item (iii), (c) of the Liquor Tax Act)) shipped from the manufacturing site of an approved liquor manufacturer during the period from April 1, 2024 to September 30, 2026, the phrase "Article 23 of that Act and the following Article" in paragraph (1) of that Article is deemed to be replaced with "Article 36, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)", and the phrase "Article 23 of that Act or the following Article" with "that paragraph".

③With regard to the application of the provisions of Article 87, paragraph (1) of the New Act on Special Measures Concerning Taxation (including as applied with the replacement of terms pursuant to the provisions of paragraph (2) of that Article) to happoshu and other sparkling liquors shipped from the manufacturing site of an approved liquor manufacturer during the period from April 1, 2024 to September 30, 2026, the phrase "Article 23 of that Act and the following Article" in paragraph (1) of that Article is deemed to be replaced with "Article 36, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)", and the phrase "Article 23 of that Act or the following Article" with "that paragraph".

④With regard to the application of the provisions of Article 87, paragraph (1) of the New Act on Special Measures Concerning Taxation (including as applied with the replacement of terms pursuant to the provisions of paragraph (2) of that Article) to distilled liquors prescribed in Article 87-2 of the Act on Special Measures Concerning Taxation and liqueurs shipped from the manufacturing site of an approved liquor manufacturer during the period from April 1, 2024 to September 30, 2026, the phrase "and the following Article" in paragraph (1) of that Article is deemed to be replaced with "and the following Article as applied with the replacement of terms pursuant to the provisions of Article 91, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)", and the phrase "Article 23 of that Act or the following Article" with "Article 23 of the Liquor Tax Act or the following Article as applied with the replacement of terms pursuant to the provisions of Article 91, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)".

⑤The provisions of Article 87, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to including, for a person that has a full controlling interest (meaning a full controlling interest prescribed in paragraph (4), item (ii) of that Article; the same applies hereinafter in this paragraph) with an approved liquor manufacturer, that person's taxable shipment volume of the previous fiscal year (meaning the taxable shipment volume of the previous fiscal year prescribed in paragraph (1) of that Article; the same applies hereinafter in this paragraph)) do not apply to a person that has had a full controlling interest with an approved liquor manufacturer continuously since before the Effective Date, as regards that person's taxable shipment volume of the previous fiscal year.

⑥If a corporation organized mainly by liquor manufacturers (excluding a corporation that is a liquor manufacturer, and limited to a corporation that, within one year before the Effective Date, brought liquor falling under the provisions of Article 28, paragraph (1) of the Liquor Tax Act into its liquor storage place or shipped liquor from that storage place) has submitted, by March 31, 2024, a written notification stating the domiciles and names of the liquor manufacturers organizing that corporation and other matters specified by Order of the Ministry of Finance to the district director having jurisdiction over the location of that storage place (where it has two or more storage places, any one of them), the provisions of Article 87 of the New Act on Special Measures Concerning Taxation apply by deeming that corporation to be a liquor manufacturer that has obtained a manufacturing license (meaning a manufacturing license prescribed in Article 7, paragraph (1) of that Act; the same applies hereinafter in this paragraph) pursuant to the provisions of that paragraph (that manufacturing license being one for the same item (meaning an item prescribed in that paragraph) as the liquor for which a liquor manufacturer that has organized that corporation continuously since before the Effective Date has obtained a manufacturing license pursuant to the provisions of paragraph (1) of that Article). In this case, in paragraph (1) of that Article, the phrase "including; the same applies in the following paragraph" is deemed to be replaced with "including; the same applies hereinafter in this paragraph, the following paragraph"; the phrase "those" with "those that were brought in from a liquor manufacturer (excluding a person whose taxable shipment volume of the previous fiscal year exceeds 3,000 kiloliters and the persons listed in the items of paragraph (3)) that has organized that corporation continuously since before the Effective Date prescribed in Article 56, paragraph (6) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023), and other liquor specified by Cabinet Order"; and the phrase "that Act" with "the Liquor Tax Act".

⑦If an application prescribed in Article 87, paragraph (5) of the New Act on Special Measures Concerning Taxation has been filed by December 31, 2023, then with regard to the application of the provisions of paragraph (6) of that Article, the phrase "within three months from the day following the day on which the application was filed" in that paragraph is deemed to be replaced with "by March 31, 2024".

The provisions of Article 87-6, paragraphs (5) and (6) of the New Act on Special Measures Concerning Taxation apply to a transfer, etc. (meaning a transfer, etc. prescribed in Article 87-6, paragraph (4) of the New Act on Special Measures Concerning Taxation that is made without obtaining the approval referred to in the proviso to that paragraph; the same applies hereinafter in this Article) pertaining to a removal of liquor (meaning a removal prescribed in Article 87-6, paragraph (1) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article) made on or after May 1, 2023, and the provisions then in force continue to govern a transfer, etc. pertaining to a removal of liquor made before that date.

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

②The rate of aviation fuel tax on aviation fuel loaded, within the periods listed in the following items, onto aircraft (meaning the aircraft prescribed in Article 90-8 of the New Act on Special Measures Concerning Taxation; the same applies in paragraphs (5) and (6)) is, notwithstanding the provisions of Article 11 of the Aviation Fuel Tax Act (Act No. 7 of 1972) and Article 90-8 of the New Act on Special Measures Concerning Taxation, the tax rate specified in each of those items:

③The rate of aviation fuel tax on aviation fuel loaded, within the periods listed in the following items, onto aircraft on Okinawa routes (meaning the aircraft on Okinawa routes prescribed in Article 90-8-2, paragraph (1) of the New Act on Special Measures Concerning Taxation; the same applies in paragraph (5), item (ii) and paragraph (6), item (ii)) is, notwithstanding the provisions of Article 11 of the Aviation Fuel Tax Act, Article 90-8 and Article 90-8-2, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the preceding paragraph, the tax rate specified in each of those items:

④The rate of aviation fuel tax on aviation fuel loaded, within the periods listed in the following items, onto aircraft on a specified remote island route (meaning the aircraft on a specified remote island route prescribed in Article 90-9, paragraph (1) of the New Act on Special Measures Concerning Taxation; the same applies in item (iii) of the following paragraph and paragraph (6), item (iii)) is, notwithstanding the provisions of Article 11 of the Aviation Fuel Tax Act, Article 90-8 and Article 90-9, paragraph (1) of the New Act on Special Measures Concerning Taxation, and paragraph (2), the tax rate specified in each of those items:

⑤If, at the time when an aircraft first flies on or after April 1, 2025 (referred to as the "first flight on or after 1 April 2025" in this paragraph), there exists in that aircraft aviation fuel on which aviation fuel tax has been or is to be imposed at the tax rate specified in paragraph (2), item (i), paragraph (3), item (i) or item (i) of the preceding paragraph, that aviation fuel is deemed to have been unloaded from that aircraft at the first flight on or after 1 April 2025, at the place where that aircraft is located at the first flight on or after 1 April 2025, and aviation fuel on which aviation fuel tax is to be imposed at the tax rate specified in the provision specified in each of the following items according to the category of that aircraft at the first flight on or after 1 April 2025 listed in those items is deemed to have been loaded onto that aircraft:

⑥If, at the time when an aircraft first flies on or after April 1, 2027 (referred to as the "first flight on or after 1 April 2027" in this paragraph), there exists in that aircraft aviation fuel on which aviation fuel tax has been or is to be imposed at the tax rate specified in paragraph (2), item (ii), paragraph (3), item (ii) or paragraph (4), item (ii), that aviation fuel is deemed to have been unloaded from that aircraft at the first flight on or after 1 April 2027, at the place where that aircraft is located at the first flight on or after 1 April 2027, 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 first flight on or after 1 April 2027 listed in those items is deemed to have been loaded onto that aircraft:

⑦With regard to the application of the provisions of Article 90-8-2, paragraphs (2) through (4) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2025, the phrase "on or before March 31, 2028" in paragraph (2) of that Article is deemed to be replaced with "during the period from April 1, 2023 to March 31, 2025", the phrase "prescribed in the preceding paragraph" with "specified in Article 58, paragraph (3), item (i) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023; referred to as the '2023 Amendment Act' in the following paragraph)", and the phrase "prescribed in the preceding Article" with "specified in paragraph (2), item (i) of that Article"; the phrase "on or before March 31, 2028" in paragraph (3) of that Article is deemed to be replaced with "during the period from April 1, 2023 to March 31, 2025", the phrase "prescribed in the preceding Article" with "specified in Article 58, paragraph (2), item (i) of the Supplementary Provisions of the 2023 Amendment Act", and the phrase "prescribed in paragraph (1)" with "specified in paragraph (3), item (i) of that Article"; and the phrase "on or before March 31, 2028" in paragraph (4) of that Article is deemed to be replaced with "during the period from April 1, 2023 to March 31, 2025", the phrase "and Article 90-8 of the Act on Special Measures Concerning Taxation (Special Provisions on the Rate of Aviation Fuel Tax)" with ", Article 90-8 (Special Provisions on the Rate of Aviation Fuel Tax) and Article 90-8-2, paragraph (1) (Special Provisions on the Rate of Aviation Fuel Tax on Aviation Fuel Loaded onto Aircraft on Okinawa Routes) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023; referred to as the '2023 Amendment Act' hereinafter in this Article), and Article 58, paragraph (2), item (i) of the Supplementary Provisions of the 2023 Amendment Act (Transitional Measures Concerning Special Provisions on Aviation Fuel Tax)", and the phrase "prescribed in Article 90-8-2, paragraph (1) of that Act (Special Provisions on the Rate of Aviation Fuel Tax on Aviation Fuel Loaded onto Aircraft on Okinawa Routes)" with "specified in paragraph (3), item (i) of that Article".

⑧With regard to the application of the provisions of Article 90-8-2, paragraphs (2) through (4) of the New Act on Special Measures Concerning Taxation during the period from April 1, 2025 to March 31, 2027, the phrase "on or before March 31, 2028" in paragraph (2) of that Article is deemed to be replaced with "during the period from April 1, 2025 to March 31, 2027", the phrase "prescribed in the preceding paragraph" with "specified in Article 58, paragraph (3), item (ii) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023; referred to as the '2023 Amendment Act' in the following paragraph)", and the phrase "prescribed in the preceding Article" with "specified in paragraph (2), item (ii) of that Article"; the phrase "on or before March 31, 2028" in paragraph (3) of that Article is deemed to be replaced with "during the period from April 1, 2025 to March 31, 2027", the phrase "prescribed in the preceding Article" with "specified in Article 58, paragraph (2), item (ii) of the Supplementary Provisions of the 2023 Amendment Act", and the phrase "prescribed in paragraph (1)" with "specified in paragraph (3), item (ii) of that Article"; and the phrase "on or before March 31, 2028" in paragraph (4) of that Article is deemed to be replaced with "during the period from April 1, 2025 to March 31, 2027", the phrase "and Article 90-8 of the Act on Special Measures Concerning Taxation (Special Provisions on the Rate of Aviation Fuel Tax)" with ", Article 90-8 (Special Provisions on the Rate of Aviation Fuel Tax) and Article 90-8-2, paragraph (1) (Special Provisions on the Rate of Aviation Fuel Tax on Aviation Fuel Loaded onto Aircraft on Okinawa Routes) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023; referred to as the '2023 Amendment Act' hereinafter in this Article), and Article 58, paragraph (2), item (ii) of the Supplementary Provisions of the 2023 Amendment Act (Transitional Measures Concerning Special Provisions on Aviation Fuel Tax)", and the phrase "prescribed in Article 90-8-2, paragraph (1) of that Act (Special Provisions on the Rate of Aviation Fuel Tax on Aviation Fuel Loaded onto Aircraft on Okinawa Routes)" with "specified in paragraph (3), item (ii) of that Article".

⑨With regard to the application of the provisions of Article 90-9, paragraphs (2) through (6) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2025, the phrase "on or before March 31, 2028" in paragraph (2) of that Article is deemed to be replaced with "during the period from April 1, 2023 to March 31, 2025", the phrase "prescribed in the preceding paragraph" with "specified in Article 58, paragraph (4), item (i) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023; referred to as the '2023 Amendment Act' in the following paragraph through paragraph (5))", and the phrase "prescribed in Article 90-8" with "specified in paragraph (2), item (i) of that Article"; the phrase "on or before March 31, 2028" in paragraph (3) of that Article is deemed to be replaced with "during the period from April 1, 2023 to March 31, 2025", the phrase "prescribed in paragraph (1)" with "specified in Article 58, paragraph (4), item (i) of the Supplementary Provisions of the 2023 Amendment Act", and the phrase "prescribed in paragraph (1) of the preceding Article" with "specified in paragraph (3), item (i) of that Article"; the phrase "on or before March 31, 2028" in paragraph (4) of that Article is deemed to be replaced with "during the period from April 1, 2023 to March 31, 2025", the phrase "prescribed in Article 90-8" with "specified in Article 58, paragraph (2), item (i) of the Supplementary Provisions of the 2023 Amendment Act", and the phrase "prescribed in paragraph (1)" with "specified in paragraph (4), item (i) of that Article"; the phrase "on or before March 31, 2028" in paragraph (5) of that Article is deemed to be replaced with "during the period from April 1, 2023 to March 31, 2025", the phrase "prescribed in paragraph (1) of the preceding Article" with "specified in Article 58, paragraph (3), item (i) of the Supplementary Provisions of the 2023 Amendment Act", and the phrase "prescribed in paragraph (1)" with "specified in paragraph (4), item (i) of that Article"; and the phrase "on or before March 31, 2028" in paragraph (6) of that Article is deemed to be replaced with "during the period from April 1, 2023 to March 31, 2025", the phrase "and Article 90-8 of the Act on Special Measures Concerning Taxation (Special Provisions on the Rate of Aviation Fuel Tax)" with ", Article 90-8 (Special Provisions on the Rate of Aviation Fuel Tax) and Article 90-9, paragraph (1) (Special Provisions on the Rate of Aviation Fuel Tax on Aviation Fuel Loaded onto Aircraft on a Specified Remote Island Route) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023; referred to as the '2023 Amendment Act' hereinafter in this Article), and Article 58, paragraph (2), item (i) of the Supplementary Provisions of the 2023 Amendment Act (Transitional Measures Concerning Special Provisions on Aviation Fuel Tax)", and the phrase "prescribed in Article 90-9, paragraph (1) of that Act (Special Provisions on the Rate of Aviation Fuel Tax on Aviation Fuel Loaded onto Aircraft on a Specified Remote Island Route)" with "specified in paragraph (4), item (i) of that Article".

⑩With regard to the application of the provisions of Article 90-9, paragraphs (2) through (6) of the New Act on Special Measures Concerning Taxation during the period from April 1, 2025 to March 31, 2027, the phrase "on or before March 31, 2028" in paragraph (2) of that Article is deemed to be replaced with "during the period from April 1, 2025 to March 31, 2027", the phrase "prescribed in the preceding paragraph" with "specified in Article 58, paragraph (4), item (ii) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023; referred to as the '2023 Amendment Act' in the following paragraph through paragraph (5))", and the phrase "prescribed in Article 90-8" with "specified in paragraph (2), item (ii) of that Article"; the phrase "on or before March 31, 2028" in paragraph (3) of that Article is deemed to be replaced with "during the period from April 1, 2025 to March 31, 2027", the phrase "prescribed in paragraph (1)" with "specified in Article 58, paragraph (4), item (ii) of the Supplementary Provisions of the 2023 Amendment Act", and the phrase "prescribed in paragraph (1) of the preceding Article" with "specified in paragraph (3), item (ii) of that Article"; the phrase "on or before March 31, 2028" in paragraph (4) of that Article is deemed to be replaced with "during the period from April 1, 2025 to March 31, 2027", the phrase "prescribed in Article 90-8" with "specified in Article 58, paragraph (2), item (ii) of the Supplementary Provisions of the 2023 Amendment Act", and the phrase "prescribed in paragraph (1)" with "specified in paragraph (4), item (ii) of that Article"; the phrase "on or before March 31, 2028" in paragraph (5) of that Article is deemed to be replaced with "during the period from April 1, 2025 to March 31, 2027", the phrase "prescribed in paragraph (1) of the preceding Article" with "specified in Article 58, paragraph (3), item (ii) of the Supplementary Provisions of the 2023 Amendment Act", and the phrase "prescribed in paragraph (1)" with "specified in paragraph (4), item (ii) of that Article"; and the phrase "on or before March 31, 2028" in paragraph (6) of that Article is deemed to be replaced with "during the period from April 1, 2025 to March 31, 2027", the phrase "and Article 90-8 of the Act on Special Measures Concerning Taxation (Special Provisions on the Rate of Aviation Fuel Tax)" with ", Article 90-8 (Special Provisions on the Rate of Aviation Fuel Tax) and Article 90-9, paragraph (1) (Special Provisions on the Rate of Aviation Fuel Tax on Aviation Fuel Loaded onto Aircraft on a Specified Remote Island Route) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023; referred to as the '2023 Amendment Act' hereinafter in this Article), and Article 58, paragraph (2), item (ii) of the Supplementary Provisions of the 2023 Amendment Act (Transitional Measures Concerning Special Provisions on Aviation Fuel Tax)", and the phrase "prescribed in Article 90-9, paragraph (1) of that Act (Special Provisions on the Rate of Aviation Fuel Tax on Aviation Fuel Loaded onto Aircraft on a Specified Remote Island Route)" with "specified in paragraph (4), item (ii) of that Article".

⑪Beyond what is provided for in the preceding paragraphs, necessary matters concerning the application of those provisions are specified by Cabinet Order.

①The 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; the same applies in the following paragraph) to which the provisions of Article 90-12, paragraph (1) of the Former Act on Special Measures Concerning Taxation were applied before January 1, 2024.

②Where, for an inspected motor vehicle that is, among the inspected motor vehicles listed in Article 90-12, paragraph (4), item (i), (a), item (ii) or item (iii), (a) of the New Act on Special Measures Concerning Taxation, one specified by Order of the Ministry of Finance as one whose energy consumption efficiency prescribed in paragraph (1), item (iv), (a), 2. of that Article is equal to or more than the value obtained by multiplying the fiscal 2030 standard energy consumption efficiency prescribed in (a), 2. of that item by 75 percent and is equal to or more than the fiscal 2020 standard energy consumption efficiency prescribed in (a), 2. of that item, and to which the provisions of that Article do not apply during the period from May 1, 2025 to April 30, 2026, the issuance, etc. of an automobile inspection certificate prescribed in Article 90-10, paragraph (1) of the Act on Special Measures Concerning Taxation is received within that period, the provisions of Articles 90-11 through 90-11-3 of that Act do not apply to the motor vehicle tonnage tax pertaining to that issuance, etc. of an automobile inspection certificate.

③The provisions of Article 90-12-2, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to motor vehicle tonnage tax whose statutory payment due date (meaning the statutory payment due date prescribed in Article 2, item (viii) of the Act on General Rules for National Taxes; the same applies hereinafter in this paragraph and the following paragraph) arrives on or after January 1, 2024, and the provisions then in force continue to govern motor vehicle tonnage tax whose statutory payment due date arrived before that date.

④The provisions of Article 90-12-2, paragraph (7) of the New Act on Special Measures Concerning Taxation apply to motor vehicle tonnage tax whose statutory payment due date arrives on or after January 1, 2024.

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; the same applies hereinafter 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, 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.