This Act comes into effect as of April 1, 2024; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.

②For the purpose of applying the provisions of Article 4-5 and Articles 41-18 through 41-18-3 of the Act on Special Measures Concerning Taxation as amended by Article 13 (hereinafter referred to as "the New Act on Special Measures Concerning Taxation") in the case where the provisions of the preceding paragraph apply, the phrase "specified donation (" in Article 4-5, paragraph (2) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "specified donation (the provisions of Article 78, paragraph (3) of the Income Tax Act prior to the amendment by Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2024) (referred to as the "Former Income Tax Act" in paragraph (9)), which remain in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of that Act, or", the phrase "provisions and" in paragraph (9) of that Article is deemed to be replaced with "provisions, the provisions of Article 78, paragraph (3) of the Former Income Tax Act, and", the phrase "that Act" is deemed to be replaced with "the Income Tax Act", and the phrase 'excluding", and' is deemed to be replaced with 'excluding", and the phrase "money expended" in Article 78, paragraph (3) of the Former Income Tax Act is deemed to be replaced with "money expended (excluding the portion equivalent to the amount of interest and similar income prescribed in Article 4-5, paragraph (1) of the Act on Special Measures Concerning Taxation to which the provisions of that paragraph have been applied)", and', the phrase "and the preceding paragraph" in Article 41-18, paragraph (2) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "and the provisions of Article 78, paragraph (3) of the Income Tax Act prior to the amendment by Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2024), which remain in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of that Act, or the preceding paragraph", the phrase "and paragraph (1) of the preceding Article" in Article 41-18-2, paragraph (2) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "and the provisions of Article 78, paragraph (3) of the Income Tax Act prior to the amendment by Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2024), which remain in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of that Act, or paragraph (1) of the preceding Article", and the phrase "Article 41-18, paragraph (1) or" in Article 41-18-3, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "the provisions of Article 78, paragraph (3) of the Income Tax Act prior to the amendment by Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2024), which remain in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of that Act, or Article 41-18, paragraph (1) or".

The provisions of Article 8 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (ii), paragraph (2), item (ii) and paragraph (3), item (ii) of that Article) apply to interest on corporate bonds prescribed in paragraph (1), item (ii), paragraph (2), item (ii) or paragraph (3), item (ii) of that Article that a financial institution prescribed in paragraph (1) of that Article, a financial instruments business operator, etc. prescribed in paragraph (2) of that Article or a domestic corporation prescribed in paragraph (3) of that Article is to receive payment of on or after the Effective Date.

①The provisions of Article 10, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to income tax for 2027 and subsequent years, and the provisions then in force continue to govern income tax for 2026 and prior years.

②The provisions of Article 10, paragraph (8), item (i) of the New Act on Special Measures Concerning Taxation apply to income tax for 2026 and subsequent years, and the provisions then in force continue to govern income tax for 2025 and prior years.

The provisions of Article 10-4, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to machinery, etc. for specified business use prescribed in Article 10-4, paragraph (1) of the Act on Special Measures Concerning Taxation that an individual acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern machinery, etc. for specified business use prescribed in that paragraph that an individual acquired, manufactured or constructed before the Effective Date.

①The provisions of Article 10-4-2, paragraphs (1) and (3) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 13 (excluding the amending provisions listed in Article 1, item (xii) of the Supplementary Provisions) apply to specified buildings, etc. prescribed in paragraph (1) of that Article that are set forth in the certified plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in those provisions pertaining to the certification and that are acquired or constructed by an individual who obtains, on or after the Effective Date, the certification prescribed in that paragraph or paragraph (3) of that Article for a plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in paragraph (1) of that Article, and the provisions then in force continue to govern specified buildings, etc. prescribed in paragraph (1) of that Article that are set forth in the certified plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in those provisions pertaining to the certification and that are acquired or constructed by an individual who obtained, before the Effective Date, for a plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in Article 10-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 13 (hereinafter referred to as "the Former Act on Special Measures Concerning Taxation"), the certification prescribed in that paragraph or paragraph (3) of that Article.

②The provisions of Article 10-4-2, paragraphs (1) and (3) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 13 (limited to the amending provisions listed in Article 1, item (xii) of the Supplementary Provisions; the same applies hereinafter in this paragraph) apply to specified buildings, etc. prescribed in paragraph (1) of that Article that are set forth in the certified plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in those provisions pertaining to the certification and that are acquired or constructed by an individual who obtains, on or after the date specified in that item, the certification prescribed in that paragraph or paragraph (3) of that Article for a plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in paragraph (1) of that Article, and the provisions then in force continue to govern specified buildings, etc. prescribed in paragraph (1) of that Article that are set forth in the certified plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in those provisions pertaining to the certification and that are acquired or constructed by an individual who obtained, before that date, for a plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in Article 10-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 13, the certification prescribed in that paragraph or paragraph (3) of that Article.

③With regard to the application of the provisions of Article 10-4-2, paragraphs (1) and (3) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xii) of the Supplementary Provisions, the phrase "a single specified business facility" in paragraph (1) of that Article is deemed to be replaced with "a single specified business facility prescribed in that item".

The provisions of Article 10-5 of the New Act on Special Measures Concerning Taxation apply to the plan for developing specified business facilities in areas for improving regional vitality, etc. of an individual who obtains, on or after the Effective Date, the certification of a plan prescribed in paragraph (1) of that Article for a plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in that paragraph, and the provisions then in force continue to govern the plan for developing specified business facilities in areas for improving regional vitality, etc. of an individual who obtained, before the Effective Date, the certification of a plan prescribed in Article 10-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation for a plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in that paragraph.

①The provisions of Article 10-5-4 of the New Act on Special Measures Concerning Taxation (excluding paragraph (4)) apply to income tax for 2025 and subsequent years, and the provisions then in force continue to govern income tax for 2024 and prior years.

②The provisions of Article 10-5-4, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to an amount that could not be fully deducted prescribed in paragraph (5), item (xi) of that Article that arises for an individual in 2025 or a subsequent year.

①The provisions of Article 10-5-6, paragraphs (5) and (9) of the New Act on Special Measures Concerning Taxation apply to production process efficiency improvement equipment, etc. prescribed in paragraph (5) of that Article that an individual acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern production process efficiency improvement equipment, etc. prescribed in Article 10-5-6, paragraph (5) of the Former Act on Special Measures Concerning Taxation that an individual acquired, manufactured or constructed before the Effective Date.

②The provisions of Article 10-5-6, paragraph (12) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (iii)) apply to income tax for 2024 and subsequent years.

③With regard to the application of the provisions of Article 10-5-6, paragraphs (5), (9) and (12) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xiii) of the Supplementary Provisions, the phrase "Article 21-22, paragraph (1)" in paragraph (5) of that Article is deemed to be replaced with "Article 21-15, paragraph (1)", the phrase "Article 21-23, paragraph (1)" with "Article 21-16, paragraph (1)", and the phrase "Article 21-20, paragraph (2), item (ii)" with "Article 21-13, paragraph (2), item (iii)"; the phrase "Article 21-22, paragraph (1)" in paragraph (9) of that Article is deemed to be replaced with "Article 21-15, paragraph (1)"; and the phrase "Article 21-22, paragraph (1)" in paragraph (12), item (iii) of that Article is deemed to be replaced with "Article 21-15, paragraph (1)", and the phrase "Article 21-23, paragraph (1)" with "Article 21-16, paragraph (1)".

The provisions of Article 10-6, paragraph (5) of the New Act on Special Measures Concerning Taxation (limited to the part concerning the items of that paragraph) apply to income tax for 2025 and subsequent years, and the provisions then in force continue to govern income tax for 2024 and prior years.

①The 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 (limited to those constituting the equipment listed in the right-hand column of item (iv) of the table in that paragraph) for which an individual made an acquisition, etc. prescribed in Article 12, paragraph (2) of the Act on Special Measures Concerning Taxation before the Effective Date.

②The 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 has made an acquisition, manufacture or construction (hereinafter referred to as an "acquisition, etc." in this paragraph and the following paragraph) and which are set forth 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 referred to in Article 18, paragraph (1) of that Act obtained before the Effective Date (or, for 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 makes an acquisition, etc. on or after the Effective Date, limited to those set forth in that plan as of the day before the Effective Date).

③The provisions of Article 13, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to export business assets prescribed in that paragraph for which an individual makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern export business assets prescribed in Article 13-2, paragraph (1) 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 15, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to warehouse buildings, etc. prescribed in that paragraph that an individual acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern warehouse buildings, etc. prescribed in Article 15, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or constructed before the Effective Date.

⑤With regard to the application of the provisions of Article 15, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xv) of the Supplementary Provisions, the phrase "Article 4, item (ii) of the Act on Improving the Efficiency of Distribution of Goods" in that paragraph is deemed to be replaced with "Article 2, item (ii) of the Act on Advancement of Integration and Streamlining of Distribution Business".

⑥The provisions of Article 19, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to income tax for 2025 and subsequent years.

The provisions of Article 28, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to premiums prescribed in that paragraph that an individual who, after the cancellation, on or after October 1, 2024, of a mutual aid contract prescribed in that paragraph that the individual had concluded, has concluded a mutual aid contract prescribed in that paragraph pays under that mutual aid contract.

①The provisions of Article 29-2, paragraph (1) of 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.

②A contract prescribed in Article 29-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that was concluded before the Effective Date (hereinafter referred to as an "old contract" in this paragraph) and in which the requirements listed in the items of paragraph (1) of that Article are stipulated (including, where, as a result of a change to the old contract made during the period from the Effective Date to December 31, 2024, the case comes to fall under any of the cases listed in the following items, the old contract specified in that item) is deemed to be a contract referred to in Article 29-2, paragraph (1) of the New Act on Special Measures Concerning Taxation in which the requirements listed in the items of that paragraph are stipulated, and the provisions of that Article apply to it.

③The provisions of Article 29-2, paragraphs (2) and (3) of the New Act on Special Measures Concerning Taxation apply to the provision, made on or after the Effective Date to the stock company referred to in paragraph (2), items (i) through (iii) of that Article by the electronic or magnetic means prescribed in items (i) through (iii) of that paragraph, of the matters to be stated in the documents referred to in items (i) through (iii) of that paragraph.

④The provisions of Article 29-2, paragraph (4) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i)) apply where all or part of the specified shares or inherited specified shares prescribed in that paragraph held by a person granted the special rule or a successor subject to the special provisions prescribed in that paragraph are returned on or after the Effective Date due to a cancellation or termination prescribed in that item, and the provisions then in force continue to govern cases where all or part of the specified shares or inherited specified shares prescribed in Article 29-2, paragraph (4) of the Former Act on Special Measures Concerning Taxation held by a person granted the special rule or a successor subject to the special provisions prescribed in that paragraph were returned before the Effective Date due to a cancellation or termination prescribed in item (i) of that paragraph.

⑤The provisions of Article 29-2, paragraph (4) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (iii)) apply where all or part of the specified shares or inherited specified shares prescribed in that paragraph held by a person granted the special rule or a successor subject to the special provisions prescribed in that paragraph are transferred on or after the Effective Date due to a transfer prescribed in that item, and the provisions then in force continue to govern cases where all or part of the specified shares or inherited specified shares prescribed in Article 29-2, paragraph (4) of the Former Act on Special Measures Concerning Taxation held by a person granted the special rule or a successor subject to the special provisions prescribed in that paragraph were transferred before the Effective Date due to a transfer prescribed in item (iii) of that paragraph.

⑥The provisions of Article 29-2, paragraph (7) of the New Act on Special Measures Concerning Taxation apply to a record on changes in specified shares, etc. prescribed in that paragraph that is submitted on or after the Effective Date, and the provisions then in force continue to govern a record on changes in specified shares, etc. prescribed in Article 29-2, paragraph (7) of the Former Act on Special Measures Concerning Taxation that was submitted before the Effective Date.

The provisions of Article 34, paragraph (2) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (iii)) apply where land, etc. prescribed in Article 34, paragraph (1) of the Act on Special Measures Concerning Taxation held by an individual is purchased on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern cases where land, etc. prescribed in that paragraph held by an individual was purchased before that date.

①The provisions of Article 37-14, paragraph (5) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (vi), (c)) apply to listed shares, etc. prescribed in Article 37-14, paragraph (1), item (i) of the Act on Special Measures Concerning Taxation that are acquired on or after the Effective Date, and the provisions then in force continue to govern those listed shares, etc. acquired before the Effective Date.

②The provisions of Article 37-14, paragraphs (10) and (11) of the New Act on Special Measures Concerning Taxation apply to a written notification of opening of a tax-exempt account prescribed in Article 37-14, paragraph (5), item (i) of the Act on Special Measures Concerning Taxation for which the submission prescribed in that item is made on or after the Effective Date, and the provisions then in force continue to govern a written notification of opening of a tax-exempt account for which that submission was made before the Effective Date.

③The provisions of Article 37-14, paragraph (15) of the New Act on Special Measures Concerning Taxation apply to a written notification of change of financial instruments business operator, etc. prescribed in Article 37-14, paragraph (13) of the Act on Special Measures Concerning Taxation for which the submission prescribed in that paragraph is received on or after the Effective Date, and the provisions then in force continue to govern a written notification of change of financial instruments business operator, etc. for which that submission was received before the Effective Date.

④The provisions of Article 37-14, paragraph (18) of the New Act on Special Measures Concerning Taxation apply to a written notification of closure of a tax-exempt account prescribed in Article 37-14, paragraph (16) of the Act on Special Measures Concerning Taxation for which the submission prescribed in that paragraph is received on or after the Effective Date, and the provisions then in force continue to govern a written notification of closure of a tax-exempt account for which that submission was received before the Effective Date.

⑤The provisions of Article 37-14, paragraph (19) of the New Act on Special Measures Concerning Taxation apply where a person seeks, on or after the Effective Date, to establish a specified cumulative investment account prescribed in paragraph (5), item (vii) of that Article or a specified tax-exempt management account prescribed in Article 37-14, paragraph (5), item (viii) of the Act on Special Measures Concerning Taxation, and the provisions then in force continue to govern cases where a person sought, before the Effective Date, to establish a specified cumulative investment account prescribed in Article 37-14, paragraph (5), item (vii) of the Former Act on Special Measures Concerning Taxation or that specified tax-exempt management account.

①The provisions of Article 41-3-3, paragraphs (5) and (6) of the New Act on Special Measures Concerning Taxation apply to income tax for 2024 pertaining to a final return submitted on or after June 1, 2024.

②A person who submitted, before June 1, 2024, a final return under the provisions of Article 125 or Article 127 of the Income Tax Act for income tax for that year, and a person who received, before that date, a determination prescribed in Article 2, paragraph (1), item (xliv) of that Act for income tax for that year, may, if a change arises in the matters stated in that final return or the matters pertaining to that determination (or, where a reassessment prescribed in item (xliii) of that paragraph has been made with respect to those matters before that date, the matters after that reassessment) as a result of the application of the provisions of Article 41-3-3 of the New Act on Special Measures Concerning Taxation, make a request for reassessment referred to in Article 23, paragraph (1) of the Act on General Rules for National Taxes to the district director with respect to the matters in which that change arises, within five years from that date.

③With regard to the application of the provisions of Article 41-3-7 of the New Act on Special Measures Concerning Taxation during the period from June 1, 2024 to December 31, 2024, the phrase "Article 194, paragraph (8)" in paragraph (1) of that Article is deemed to be replaced with "Article 194, paragraph (7)", the phrase "Article 45-3-2, paragraph (3) or Article 317-3-2, paragraph (3)" in paragraph (11) of that Article with "Article 45-3-2, paragraph (2) or Article 317-3-2, paragraph (2)", and the phrase "Article 45-3-2, paragraph (5) or Article 317-3-2, paragraph (5)" with "Article 45-3-2, paragraph (4) or Article 317-3-2, paragraph (4)".

④A resident prescribed in Article 41-3-7, paragraph (5) or Article 41-3-8, paragraph (4) of the New Act on Special Measures Concerning Taxation and a person paying a salary or other wage prescribed in those provisions may, even before June 1, 2024, submit the return prescribed in Article 41-3-7, paragraph (5) or Article 41-3-8, paragraph (4) of the New Act on Special Measures Concerning Taxation and carry out other necessary acts in accordance with the provisions of Article 41-3-7, paragraphs (5) through (10) (including where the provisions of paragraphs (6) through (9) of that Article are applied mutatis mutandis pursuant to Article 41-3-8, paragraph (6) of the New Act on Special Measures Concerning Taxation) and Article 41-3-8, paragraphs (4) and (5) of the New Act on Special Measures Concerning Taxation. In this case, the submission of that return made in accordance with those provisions is deemed to have been made pursuant to those provisions on that date.

⑤The provisions of Article 41-3-8, paragraphs (1) through (3) of the New Act on Special Measures Concerning Taxation apply to a salary or other wage prescribed in paragraph (1) of that Article that is to be paid during 2024 and whose last payment is made on or after June 1, 2024.

⑥With regard to the application of the provisions of Article 41-3-8 of the New Act on Special Measures Concerning Taxation during the period from June 1, 2024 to December 31, 2024, the phrase "Article 45-3-2, paragraph (3) or Article 317-3-2, paragraph (3)" in paragraph (7) of that Article is deemed to be replaced with "Article 45-3-2, paragraph (2) or Article 317-3-2, paragraph (2)", and the phrase "Article 45-3-2, paragraph (5) or Article 317-3-2, paragraph (5)" with "Article 45-3-2, paragraph (4) or Article 317-3-2, paragraph (4)".

The provisions of Article 41-19-3, paragraph (9) of the New Act on Special Measures Concerning Taxation apply where a specified individual or an individual prescribed in paragraph (1) of that Article, having carried out covered renovation work to make a home suitable for elderly persons, etc. prescribed in that paragraph, covered general heat insulation renovation work, etc. prescribed in paragraph (2) of that Article, covered renovation work for multi-generational cohabitation, etc. prescribed in paragraph (3) of that Article, or covered seismic retrofitting of a house or covered durability improvement renovation work, etc. prescribed in paragraph (4) of that Article on a house used for one's residence prescribed in that paragraph that is owned by that specified individual or individual, uses that house used for one's residence as the residence of that specified individual or individual on or after January 1, 2024, and the provisions then in force continue to govern cases where a specified individual or an individual prescribed in Article 41-19-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation, having carried out covered renovation work to make a home suitable for elderly persons, etc. prescribed in that paragraph, covered general heat insulation renovation work, etc. prescribed in paragraph (2) of that Article, covered renovation work for multi-generational cohabitation, etc. prescribed in paragraph (3) of that Article, or covered seismic retrofitting of a house or covered durability improvement renovation work, etc. prescribed in paragraph (4) of that Article on a house used for one's residence prescribed in that paragraph that is owned by that specified individual or individual, used that house used for one's residence as the residence of that specified individual or individual before that date.

The provisions of Article 41-19-4, paragraphs (3) and (4) of the New Act on Special Measures Concerning Taxation apply where an individual, having carried out the new construction of a certified house, etc. (meaning a certified house, etc. prescribed in paragraph (1) of that Article; the same applies hereinafter in this Article) or the acquisition prescribed in Article 41-19-4, paragraph (1) of the New Act on Special Measures Concerning Taxation of a certified house, etc. that has not been used since its construction, uses that certified house, etc. as the individual's residence on or after January 1, 2024, and the provisions then in force continue to govern cases where an individual, having carried out the new construction of a certified house, etc. or the acquisition prescribed in Article 41-19-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation of a certified house, etc. that had not been used since its construction, used that certified house, etc. as the individual's residence before that date.

Except as otherwise provided, the provisions of Chapter III of the New Act on Special Measures Concerning Taxation apply to corporation tax 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 53 of the Supplementary Provisions) for a business year beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a corporation for a business year that began before the Effective Date.

①The provisions of Article 42-4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation for a business year beginning on or after April 1, 2026 (excluding an eligible business year prescribed in Article 42-4, paragraph (8), item (ii) of the Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to paragraph (18) of that Article) (hereinafter referred to as an "eligible business year" in this Article and Article 46, paragraph (2) of the Supplementary Provisions) of a group tax sharing corporation referred to in paragraph (8), item (iii) of that Article), and the provisions then in force continue to govern corporation tax of a corporation for a business year that began before that date (excluding an eligible business year of a group tax sharing corporation referred to in Article 42-4, paragraph (8), item (iii) of the Former Act on Special Measures Concerning Taxation).

②The provisions of Article 42-4, paragraph (8), item (iii) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a group tax sharing corporation referred to in that item for an eligible business year of that group tax sharing corporation that ends at the end of a business year, beginning on or after April 1, 2026, of the group tax sharing parent corporation prescribed in Article 2, paragraph (2), item (x)-4 of the Act on Special Measures Concerning Taxation pertaining to that group tax sharing corporation (hereinafter referred to as the "group tax sharing parent corporation" in this Article and Article 46, paragraph (2) of the Supplementary Provisions), and the provisions then in force continue to govern corporation tax of a group tax sharing corporation referred to in Article 42-4, paragraph (8), item (iii) of the Former Act on Special Measures Concerning Taxation for an eligible business year of that group tax sharing corporation that ends at the end of a business year, beginning before April 1, 2026, of the group tax sharing parent corporation pertaining to that group tax sharing corporation.

③The provisions of Article 42-4, paragraph (19), item (i) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation for a business year beginning on or after April 1, 2025 (excluding an eligible business year of a group tax sharing corporation referred to in Article 42-4, paragraph (8), item (iii) of the Act on Special Measures Concerning Taxation) and to corporation tax of a group tax sharing corporation referred to in Article 42-4, paragraph (8), item (iii) of the Act on Special Measures Concerning Taxation for an eligible business year of that group tax sharing corporation that ends at the end of a business year, beginning on or after that date, of the group tax sharing parent corporation pertaining to that group tax sharing corporation, and the provisions then in force continue to govern corporation tax of a corporation for a business year that began before April 1, 2025 (excluding an eligible business year of a group tax sharing corporation referred to in Article 42-4, paragraph (8), item (iii) of the Former Act on Special Measures Concerning Taxation) and corporation tax of a group tax sharing corporation referred to in Article 42-4, paragraph (8), item (iii) of the Former Act on Special Measures Concerning Taxation for an eligible business year of that group tax sharing corporation that ends at the end of a business year, beginning before that date, of the group tax sharing parent corporation pertaining to that group tax sharing corporation.

The provisions of Article 42-11, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to specified machinery and equipment, etc. prescribed in paragraph (1) of that Article that a corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern specified machinery and equipment, etc. prescribed in Article 42-11, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed before the Effective Date.

The provisions of Article 42-11-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to machinery, etc. for specified business use prescribed in Article 42-11-2, paragraph (1) of the Act on Special Measures Concerning Taxation that a corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern machinery, etc. for specified business use prescribed in that paragraph that a corporation acquired, manufactured or constructed before the Effective Date.

①The provisions of Article 42-11-3, paragraphs (1) and (2) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 13 (excluding the amending provisions listed in Article 1, item (xii) of the Supplementary Provisions) apply to specified buildings, etc. prescribed in paragraph (1) of that Article that are set forth in the certified plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in those provisions pertaining to the certification and that are acquired or constructed by a corporation that obtains, on or after the Effective Date, the certification prescribed in that paragraph or paragraph (2) of that Article for a plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in paragraph (1) of that Article, and the provisions then in force continue to govern specified buildings, etc. prescribed in paragraph (1) of that Article that are set forth in the certified plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in those provisions pertaining to the certification and that are acquired or constructed by a corporation that obtained, before the Effective Date, for a plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in Article 42-11-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the certification prescribed in that paragraph or paragraph (2) of that Article.

②The provisions of Article 42-11-3, paragraphs (1) and (2) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 13 (limited to the amending provisions listed in Article 1, item (xii) of the Supplementary Provisions; the same applies hereinafter in this paragraph) apply to specified buildings, etc. prescribed in paragraph (1) of that Article that are set forth in the certified plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in those provisions pertaining to the certification and that are acquired or constructed by a corporation that obtains, on or after the date specified in that item, the certification prescribed in that paragraph or paragraph (2) of that Article for a plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in paragraph (1) of that Article, and the provisions then in force continue to govern specified buildings, etc. prescribed in paragraph (1) of that Article that are set forth in the certified plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in those provisions pertaining to the certification and that are acquired or constructed by a corporation that obtained, before that date, for a plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in Article 42-11-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 13, the certification prescribed in that paragraph or paragraph (2) of that Article.

③With regard to the application of the provisions of Article 42-11-3, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xii) of the Supplementary Provisions, the phrase "a single specified business facility" in paragraph (1) of that Article is deemed to be replaced with "a single specified business facility prescribed in that item".

The provisions of Article 42-12 of the New Act on Special Measures Concerning Taxation apply to the plan for developing specified business facilities in areas for improving regional vitality, etc. of a corporation that obtains, on or after the Effective Date, the certification of a plan prescribed in paragraph (1) of that Article for a plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in that paragraph, and the provisions then in force continue to govern the plan for developing specified business facilities in areas for improving regional vitality, etc. of a corporation that obtained, before the Effective Date, the certification of a plan prescribed in Article 42-12, paragraph (1) of the Former Act on Special Measures Concerning Taxation for a plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in that paragraph.

The provisions of Article 42-12-5, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to an amount that could not be fully deducted prescribed in paragraph (5), item (xii) of that Article that arises in a business year of a corporation beginning on or after the Effective Date.

①The provisions of Article 42-12-7, paragraphs (3) and (6) of the New Act on Special Measures Concerning Taxation apply to production process efficiency improvement equipment, etc. prescribed in paragraph (3) of that Article that a corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern production process efficiency improvement equipment, etc. prescribed in Article 42-12-7, paragraph (3) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed before the Effective Date.

②The provisions of Article 42-12-7 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraphs (7), (8), (10) and (11)) apply to semiconductor production assets prescribed in Article 42-12-7, paragraph (7) of the New Act on Special Measures Concerning Taxation and assets for producing specified products prescribed in paragraph (10) of that Article that a corporation acquires, manufactures or constructs on or after the date specified in Article 1, item (xiii) of the Supplementary Provisions.

③The provisions of Article 42-12-7, paragraph (9) (limited to the part concerning item (iii)) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 13 (excluding the amending provisions listed in Article 1, item (xiii), (a) of the Supplementary Provisions) (referred to as "the Act on Special Measures Concerning Taxation as Amended in April" in the following paragraph) apply to corporation tax of a corporation for a business year ending on or after the Effective Date.

④With regard to the application of the provisions of Article 42-12-7, paragraphs (3), (6) and (9) of the Act on Special Measures Concerning Taxation as Amended in April during the period from the Effective Date to the day before the date specified in Article 1, item (xiii) of the Supplementary Provisions, the phrase "Article 21-22, paragraph (1)" in paragraph (3) of that Article is deemed to be replaced with "Article 21-15, paragraph (1)", the phrase "Article 21-23, paragraph (1)" with "Article 21-16, paragraph (1)", and the phrase "Article 21-20, paragraph (2), item (ii)" with "Article 21-13, paragraph (2), item (iii)"; the phrase "Article 21-22, paragraph (1)" in paragraph (6) of that Article is deemed to be replaced with "Article 21-15, paragraph (1)"; and the phrase "Article 21-22, paragraph (1)" in paragraph (9), item (iii) of that Article is deemed to be replaced with "Article 21-15, paragraph (1)", and the phrase "Article 21-23, paragraph (1)" with "Article 21-16, paragraph (1)".

①With regard to the application of the provisions of Article 42-13, paragraphs (2) and (3) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xiii) of the Supplementary Provisions, the phrase ", Article 42-12-5, paragraph (4), or paragraph (8) or (11) of the preceding Article" in paragraph (2) of that Article is deemed to be replaced with "or Article 42-12-5, paragraph (4)", and the phrase ", Article 42-12-5, paragraph (5), item (xii), or paragraph (9) or (12) of the preceding Article" in paragraph (3) of that Article with "or Article 42-12-5, paragraph (5), item (xii)".

②The provisions of Article 42-13, paragraph (7) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a group tax sharing corporation referred to in Article 42-4, paragraph (8), item (iii) of the Act on Special Measures Concerning Taxation for an eligible business year of that group tax sharing corporation that ends at the end of a business year, beginning on or after the Effective Date, of the group tax sharing parent corporation pertaining to that group tax sharing corporation, and the provisions then in force continue to govern corporation tax of a group tax sharing corporation referred to in Article 42-4, paragraph (8), item (iii) of the Former Act on Special Measures Concerning Taxation for an eligible business year of that group tax sharing corporation that ends at 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.

①The provisions of Article 42-14, paragraph (4) of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 42-12-5, paragraph (3) of the New Act on Special Measures Concerning Taxation) apply to an amount deducted, pursuant to the provisions of Article 42-12-5, paragraph (3) of the New Act on Special Measures Concerning Taxation, from the amount of corporation tax on income for each business year beginning on or after the Effective Date.

②With regard to the application of the provisions of Article 42-14, paragraph (4) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xiii) of the Supplementary Provisions, the phrase ", Article 42-12-5, paragraph (3) or (4), or Article 42-12-7, paragraph (7), (8), (10) or (11)" in that paragraph is deemed to be replaced with "or Article 42-12-5, paragraph (3) or (4)".

①The 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 (limited to those constituting the equipment listed in the right-hand column of item (iv) of the table in that paragraph) for which a corporation made an acquisition, etc. prescribed in Article 45, paragraph (2) of the Act on Special Measures Concerning Taxation before the Effective Date.

②The 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 has made an acquisition, manufacture or construction (hereinafter referred to as an "acquisition, etc." in this paragraph and the following paragraph) and which are set forth 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 referred to in Article 18, paragraph (1) of that Act obtained before the Effective Date (or, for 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 makes an acquisition, etc. on or after the Effective Date, limited to those set forth in that plan as of the day before the Effective Date).

③The provisions of Article 46, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to export business assets prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern export business assets prescribed in Article 46-2, 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 48, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to warehouse buildings, etc. prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern warehouse buildings, etc. prescribed in Article 48, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or constructed before the Effective Date.

⑤With regard to the application of the provisions of Article 48, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xv) of the Supplementary Provisions, the phrase "Article 4, item (ii) of the Act on Improving the Efficiency of Distribution of Goods" in that paragraph is deemed to be replaced with "Article 2, item (ii) of the Act on Advancement of Integration and Streamlining of Distribution Business".

①The provisions of Article 56, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning the specified insurance policy prescribed in that paragraph) apply to shares, etc. prescribed in that paragraph for which a corporation makes the acquisition prescribed in that paragraph on or after the Effective Date, and the provisions then in force continue to govern shares, etc. prescribed in Article 56, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made the acquisition prescribed in that paragraph before the Effective Date.

②The provisions of Article 56 of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (ii) of the table in paragraph (1)) apply to shares, etc. prescribed in that paragraph for which a corporation makes the acquisition prescribed in that paragraph on or after the date specified in Article 1, item (xiii) of the Supplementary Provisions.

③The provisions of Article 56, paragraph (3) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (vii)) apply to a specified insurance policy prescribed in paragraph (1) of that Article that a corporation concludes on or after the Effective Date.

④With regard to the application of the provisions of Article 56, paragraphs (1) and (3) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xiii) of the Supplementary Provisions, the phrase "a corporation that files a blue return and that falls under the corporation listed in the first column of an item of the following table" in paragraph (1) of that Article is deemed to be replaced with "a small and medium sized enterprise prescribed in Article 42-4, paragraph (19), item (vii) (excluding one that falls under an excluded business operator prescribed in item (viii) of that paragraph or a group tax sharing excluded business operator prescribed in item (viii)-2 of that paragraph) that files a blue return and that has obtained, during the period from the effective date of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc., and Other Matters (Act No. 70 of 2021) to March 31, 2027, the certification referred to in Article 17, paragraph (1) of the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. for a management capacity improvement plan prescribed in that paragraph (limited to one that contains the matters listed in paragraph (4), item (ii) of that Article; hereinafter referred to as a 'management capacity improvement plan' in this paragraph)", and the phrase "a measure listed in the second column of an item of the table in" in paragraph (3), item (vii) of that Article with "business succession, etc. prescribed in".

①The provisions of Article 61, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for each business year of a domestic corporation prescribed in Article 2, paragraph (2), item (i)-2 of the Act on Special Measures Concerning Taxation that receives the designation referred to in that paragraph on or after the Effective Date (excluding one that, before the Effective Date, submitted to the Minister in charge of National Strategic Special Zones prescribed in Article 7, paragraph (1), item (i) of the National Strategic Special Zones Act (Act No. 107 of 2013) a plan specified by Order of the Ministry of Finance as a plan concerning the implementation of a specified business prescribed in Article 27-3 of that Act that is set forth in the certified zone plan referred to in that Article pertaining to the designation referred to in Article 61, paragraph (1) of the New Act on Special Measures Concerning Taxation (hereinafter referred to as a "transitional domestic corporation" in this Article)), and the provisions then in force continue to govern corporation tax for each business year of a domestic corporation prescribed in Article 2, paragraph (2), item (i)-2 of the Act on Special Measures Concerning Taxation that received the designation referred to in Article 61, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date (including a transitional domestic corporation).

②The provisions of Article 61, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to an amount included in deductible expenses pursuant to the provisions of paragraph (1) of that Article in a business year of application prescribed in Article 61, paragraph (5) of the New Act on Special Measures Concerning Taxation of a domestic corporation prescribed in Article 2, paragraph (2), item (i)-2 of the Act on Special Measures Concerning Taxation (excluding a transitional domestic corporation) that receives the designation referred to in Article 61, paragraph (1) of the New Act on Special Measures Concerning Taxation on or after the Effective Date, and the provisions then in force continue to govern an amount included in deductible expenses, in a business year of application prescribed in Article 61, paragraph (5) of the Former Act on Special Measures Concerning Taxation of a domestic corporation prescribed in that item (including a transitional domestic corporation) that received the designation referred to in paragraph (1) of that Article before the Effective Date, pursuant to the provisions of paragraph (1) of that Article.

The provisions of Article 65-3, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (iii)) apply in the case where land, etc. prescribed in that paragraph held by a corporation is purchased on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern the case where land, etc. prescribed in Article 65-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation held by a corporation was purchased before that date.

The provisions of Article 66-10, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to assets for experimental research prescribed in that paragraph that a research and development partnership prescribed in that paragraph acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern assets for experimental research prescribed in Article 66-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a research and development partnership prescribed in that paragraph acquired or manufactured before the Effective Date.

The provisions of Article 66-11, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to the premiums prescribed in that paragraph that a corporation which, after the cancellation on or after October 1, 2024 of a mutual aid contract prescribed in that paragraph that it had concluded, has concluded a mutual aid contract prescribed in that paragraph pays for that mutual aid contract.

①The provisions of Article 70, paragraphs (3) and (4) of the New Act on Special Measures Concerning Taxation apply to inheritance tax on property expended on or after the date specified in Article 1, item (ix) of the Supplementary Provisions.

②In the case where a person who has acquired property by inheritance or bequest (including a gift that takes effect upon the death of the donor) has expended money belonging to that property in order to make it trust property of a specified charitable trust prescribed in Article 70, paragraph (3) of the Former Act on Special Measures Concerning Taxation (excluding one that has received transition authorization), the provisions of that paragraph and paragraph (4) of that Article remain in force. In this case, the phrase "a charitable trust prescribed in Article 1 of the Act on Charitable Trust (Act No. 62 of 1922) for which it has been certified, as provided by Cabinet Order, that the trust property at the time of the termination of the trust does not vest in the settlor of the trust relating to that trust property and that the trust satisfies the requirements specified by Cabinet Order with regard to the implementation of its trust affairs" in paragraph (3) of that Article is deemed to be replaced with "a specified charitable trust prescribed in Article 54, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2024)".

③Where the specified charitable trust referred to in the preceding paragraph that has accepted money to which the provisions of Article 70, paragraph (3) of the Former Act on Special Measures Concerning Taxation, which remain in force pursuant to the provisions of the preceding paragraph, have been applied has received transition authorization, on and after the date of that transition authorization, the provisions of paragraph (4) of that Article apply by deeming that money to be property to which the provisions of Article 70, paragraph (3) of the New Act on Special Measures Concerning Taxation have been applied.

④The provisions of Article 70-2 of the New Act on Special Measures Concerning Taxation apply to gift tax on funds for housing acquisition, etc. (meaning funds for housing acquisition, etc. prescribed in Article 70-2, paragraph (2), item (v) of the Act on Special Measures Concerning Taxation; hereinafter the same applies in this Article) that a specified donee (meaning a specified donee prescribed in Article 70-2, paragraph (2), item (i) of the Act on Special Measures Concerning Taxation; hereinafter the same applies in this paragraph and the following paragraph) acquires by gift (excluding a gift that takes effect upon the death of the donor; hereinafter the same applies) on or after January 1, 2024, and the provisions then in force continue to govern gift tax on funds for housing acquisition, etc. that a specified donee acquired by gift before that date.

⑤Where a specified donee, using funds for housing acquisition, etc. that the specified donee acquires by gift on or after January 1, 2024, newly constructs a dwelling house (meaning a dwelling house prescribed in Article 70-2, paragraph (2), item (ii) of the Act on Special Measures Concerning Taxation; hereinafter the same applies in this paragraph) or acquires a dwelling house that has not been used since its construction, if those dwelling houses fall under a house for residential use specified by Cabinet Order as contributing significantly to the rational use of energy prescribed in Article 70-2, paragraph (2), item (vi), (a) of the Former Act on Special Measures Concerning Taxation and satisfy any of the following requirements, the provisions of that Article apply by deeming those dwelling houses to be houses for residential use that satisfy the requirements listed in Article 70-2, paragraph (2), item (vi), (a), 1. of the New Act on Special Measures Concerning Taxation:

⑥The provisions of Article 70-2 of the New Act on Special Measures Concerning Taxation do not apply to funds for housing acquisition, etc. that any of the following persons acquires by gift on or after January 1, 2024:

①The provisions then in force continue to govern registration and license tax on registrations of the matters listed in the items of Article 80, paragraph (3) of the Former Act on Special Measures Concerning Taxation pertaining to a certification prescribed in that paragraph that was made before the Effective Date.

②The provisions then in force continue to govern registration and license tax on registrations of the matters listed in the items of Article 80, paragraph (4) of the Former Act on Special Measures Concerning Taxation pertaining to a certification prescribed in that paragraph that was made before the Effective Date.

③The provisions then in force continue to govern registration and license tax on registrations of transfer of ownership of the real property referred to in Article 81, paragraph (1) of the Former Act on Special Measures Concerning Taxation, or registrations of preservation of ownership of the buildings referred to in paragraph (2) of that Article, pertaining to the certification referred to in paragraph (1) of that Article received before the Effective Date by a certified specified private-sector business operator for improving the economic vitality of central urban districts prescribed in that paragraph.

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

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