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".