This Act comes into effect on April 1, 2026; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:

The provisions of Article 3 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (v)) apply to interest on public and corporate bonds other than the specified public and corporate bonds prescribed in item (i) of that paragraph (meaning the public and corporate bonds prescribed in Article 2, paragraph (1), item (v) of the Act on Special Measures Concerning Taxation; the same applies in Article 38 of the Supplementary Provisions) that a resident or a nonresident with a permanent establishment referred to in that paragraph is to receive on or after the Effective Date.

①The provisions of Article 10 of the New Act on Special Measures Concerning Taxation (excluding paragraph (7)) 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 (7) of the New Act on Special Measures Concerning Taxation apply to the amount that could not be fully deducted prescribed in paragraph (8), item (vii) of that Article that arises for an individual for 2027 and subsequent years.

③The provisions then in force continue to govern the amount of special experimental research expenses prescribed in Article 10, paragraph (7) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 7 (hereinafter referred to as "the Former Act on Special Measures Concerning Taxation") of an individual for 2026 and prior years.

④The provisions of Article 10-2 of the New Act on Special Measures Concerning Taxation apply to income tax for 2027 and subsequent years.

The provisions of Article 10-5 of the New Act on Special Measures Concerning Taxation apply to the specified buildings, etc. prescribed in paragraph (1) of that Article that are stated 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, etc. (meaning acquisition, etc. prescribed in paragraph (1) of that Article) 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 the specified buildings, etc. prescribed in Article 10-4-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are stated 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, 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.

The provisions then in force continue to govern the income tax, for the applicable year prescribed in Article 10-5, paragraph (3), item (iii) of the Former Act on Special Measures Concerning Taxation pertaining to 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 paragraph (1) of that Article 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 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.

②If, with regard to income tax of an individual for 2027 and subsequent years, the individual receives the application of the provisions of Article 10-5 of the Former Act on Special Measures Concerning Taxation in the case where the provisions then in force continue to govern pursuant to the preceding Article, then with regard to the application of the provisions of Article 10-5-4, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation, the credit-eligible increase in salaries, etc. paid to employees prescribed in those provisions is the remaining amount after deducting from that credit-eligible increase in salaries, etc. paid to employees the amount calculated, pursuant to the provisions of Cabinet Order, as the amount of salary or other wages (meaning salary or other wages prescribed in Article 10-5-4, paragraph (5), item (ii) of the Former Act on Special Measures Concerning Taxation) paid to the persons who formed the basis for calculating the amount to be deducted under the provisions of Article 10-5 of the Former Act on Special Measures Concerning Taxation.

The provisions of Article 10-5-5, paragraphs (1) and (3) of the New Act on Special Measures Concerning Taxation apply to production process efficiency improvement equipment, etc. prescribed in paragraph (1) of that Article that an individual acquires, manufactures or constructs and that is stated in a specified certified energy-use environmental burden reduction business adaptation plan prescribed in that paragraph pertaining to a specified certification prescribed in that paragraph obtained on or after the Effective Date, and the provisions then in force continue to govern production process efficiency improvement equipment, etc. prescribed in Article 10-5-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired, manufactured or constructed and that is stated in a specified certified energy-use environmental burden reduction business adaptation plan prescribed in that paragraph pertaining to a specified certification prescribed in that paragraph obtained before the Effective Date.

①The provisions of Article 10-6, paragraph (5) 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.

②With regard to the application of the provisions of Article 10-6, paragraphs (1) through (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 (xiv) of the Supplementary Provisions, the phrase "Article 10-5-5, paragraph (3)" in paragraph (1), item (ix) of that Article is deemed to be replaced with "paragraph (3) of the preceding Article", the phrase ", Article 10-5-4, paragraph (3) or paragraph (4) of the preceding Article" in paragraph (2) of that Article with "or Article 10-5-4, paragraph (3)", and the phrase ", Article 10-5-4, paragraph (4), item (ix) or paragraph (5) of the preceding Article" in paragraph (3) of that Article with "or Article 10-5-4, paragraph (4), item (ix)".

③With regard to the application of the provisions of Article 10-6, paragraphs (2), (3), (5) and (6) 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 10, paragraph (7), Article 10-2-2, paragraph (2)" in paragraph (2) of that Article is deemed to be replaced with "Article 10, paragraph (7)", the phrase "Article 10, paragraph (8), item (vii), Article 10-2-2, paragraph (4), item (v)" in paragraph (3) of that Article with "Article 10, paragraph (8), item (vii)", the phrase "item (iii), item (iii)-2 (limited to the part concerning Article 10-2-2, paragraph (1))" in paragraph (5) of that Article with "item (iii)", and the phrase "Article 10-2, paragraph (3), Article 10-2-2, paragraph (5)" in paragraph (6) of that Article with "Article 10-2, paragraph (3)".

①With regard to warehouse buildings, etc. prescribed in Article 15, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual who obtained, before the Effective Date, the certification prescribed in that paragraph for a specified comprehensive efficiency improvement plan prescribed in that paragraph acquired or constructed on or before March 31, 2027 (for warehouse buildings, etc. prescribed in that paragraph that were put to use for the warehouse business prescribed in that paragraph on or after the Effective Date, limited to those for which it has been certified, pursuant to the provisions of Order of the Ministry of Finance, that they could not be put to that use by the day before the Effective Date due to unavoidable circumstances), the provisions of that Article remain in force. In this case, the phrase "March 31, 2026" in that paragraph is deemed to be replaced with "March 31, 2027".

②With regard to the application of the provisions of Article 19, paragraph (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 (xiii) of the Supplementary Provisions, the phrase ", Article 10-2, paragraph (1) or Article 10-2-2, paragraph (1)" in that paragraph is deemed to be replaced with "or Article 10-2, paragraph (1)".

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

①The provisions of Article 31-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), items (x) and (xi)) apply to a transfer that falls under a transfer for a superior residential area, etc. prescribed in paragraph (1) of that Article that an individual carries out 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 that an individual carried out before the Effective Date.

②A certified purchase plan prescribed in Article 113 of the Act on Facilitation of Reconstruction of Condominiums (Act No. 78 of 2002; hereinafter referred to as the "Former Condominium Facilitation Act" in this paragraph) prior to the amendment by Article 3 of the Act Partially Amending the Act on Building Unit Ownership, etc. to Facilitate Management and Revitalization of Aging Condominiums, etc. (Act No. 47 of 2025; hereinafter referred to as the "Building Unit Ownership Act, etc. Amendment Act" in this paragraph) (including, if there has been a certification of a change under Article 111, paragraph (1) of the Former Condominium Facilitation Act which the provisions then in force continue to govern pursuant to Article 5, paragraph (8) of the Supplementary Provisions of the Building Unit Ownership Act, etc. Amendment Act, the plan after that change; referred to as a "certified purchase plan" in paragraph (6) and Article 62, paragraph (3) of the Supplementary Provisions) is deemed to be a certified removal, etc. plan prescribed in Article 31-2, paragraph (2), item (xi) of the New Act on Special Measures Concerning Taxation, and the provisions of that Article apply.

④The provisions of Article 33-3, paragraphs (6) and (7) of the New Act on Special Measures Concerning Taxation apply to a transfer of assets prescribed in paragraph (6) of that Article that an individual carries out on or after the Effective Date, and the provisions then in force continue to govern a transfer of assets prescribed in Article 33-3, paragraph (6) of the Former Act on Special Measures Concerning Taxation that an individual carried out before the Effective Date.

⑤The provisions of Article 34-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), items (xxii) and (xxii)-2) apply to a transfer of land, etc. prescribed in Article 34-2, paragraph (1) of the Act on Special Measures Concerning Taxation that an individual carries out on or after the Effective Date, and the provisions then in force continue to govern a transfer of land, etc. prescribed in that paragraph that an individual carried out before the Effective Date.

⑥A certified purchase plan is deemed to be a certified removal, etc. plan prescribed in Article 34-2, paragraph (2), item (xxii)-2 of the New Act on Special Measures Concerning Taxation, and the provisions of that Article apply.

⑦The provisions then in force continue to govern a transfer, carried out by an individual before the Effective Date, of assets set forth 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 (limited to those located within the area set forth in (c) of that column).

⑧The provisions of Articles 37 through 37-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (ii) through (iv) of the table in Article 37, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to a transfer of assets set forth in the left-hand column of items (ii) through (iv) of that table that an individual carries out on or after the Effective Date, in the case where that individual carries out, on or after the Effective Date, an acquisition (including construction and manufacture; hereinafter the same applies in this paragraph) of the assets set forth in the right-hand column of those items, and the provisions then in force continue to govern the transfers in the case where an individual transferred, before the Effective Date, assets set forth in the left-hand column of items (ii) through (iv) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation, and in the case where an individual transfers, on or after the Effective Date, assets set forth in the left-hand column of those items and that individual carried out, before the Effective Date, an acquisition of the assets set forth in the right-hand column of those items.

The provisions of Article 37-10, paragraph (3) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (viii), (b)) apply to money or assets other than money that a resident or a nonresident with a permanent establishment referred to in that paragraph is to receive on or after the Effective Date through the redemption prescribed in that item of public and corporate bonds other than the specified public and corporate bonds prescribed in that item.

①The provisions of Article 40-4 of the New Act on Special Measures Concerning Taxation apply to the amount of applicable income prescribed in paragraph (1) of that Article and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the partially applicable amount prescribed in paragraph (8) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that partially applicable amount, and the partially applicable amount for a financial subsidiary, etc. prescribed in paragraph (10) of that Article and the partially taxable amount for a financial subsidiary, etc. prescribed in that paragraph pertaining to that partially applicable amount for a financial subsidiary, etc., for a business year of a foreign affiliated company prescribed in paragraph (2), item (i) of that Article beginning on or after the Effective Date, and the provisions then in force continue to govern the amount of applicable income prescribed in Article 40-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the partially applicable amount prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that partially applicable amount, and the partially applicable amount for a financial subsidiary, etc. prescribed in paragraph (8) of that Article and the partially taxable amount for a financial subsidiary, etc. prescribed in that paragraph pertaining to that partially applicable amount for a financial subsidiary, etc., for a business year of a foreign affiliated company prescribed in paragraph (2), item (i) of that Article that began before the Effective Date.

②The provisions of Article 40-7 of the New Act on Special Measures Concerning Taxation apply to the amount of applicable income prescribed in paragraph (1) of that Article and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the partially applicable amount prescribed in paragraph (8) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that partially applicable amount, and the partially applicable amount for a financial affiliated corporation prescribed in paragraph (10) of that Article and the partially taxable amount for a financial affiliated corporation prescribed in that paragraph pertaining to that partially applicable amount for a financial affiliated corporation, for a business year of a foreign affiliated corporation prescribed in paragraph (1) of that Article beginning on or after the Effective Date, and the provisions then in force continue to govern the amount of applicable income prescribed in Article 40-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the partially applicable amount prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that partially applicable amount, and the partially applicable amount for a financial affiliated corporation prescribed in paragraph (8) of that Article and the partially taxable amount for a financial affiliated corporation prescribed in that paragraph pertaining to that partially applicable amount for a financial affiliated corporation, for a business year of a foreign affiliated corporation prescribed in paragraph (1) of that Article that began before the Effective Date.

The provisions of Articles 41 through 41-2-2 of the New Act on Special Measures Concerning Taxation apply in the case where an individual, on or after January 1, 2026, uses for the individual's own residence, as prescribed in Article 41, paragraph (1) of the New Act on Special Measures Concerning Taxation, a residential house prescribed in that paragraph (including a special residential house prescribed in paragraph (16) of that Article that is deemed to be a residential house prescribed in paragraph (1) of that Article pursuant to the provisions of paragraph (16) of that Article), an existing house (including a special existing house prescribed in paragraph (17) of that Article that is deemed to be an existing house prescribed in paragraph (1) of that Article pursuant to the provisions of paragraph (17) of that Article, and a house requiring seismic retrofitting prescribed in paragraph (35) of that Article that is deemed to be an existing house prescribed in paragraph (1) of that Article pursuant to the provisions of paragraph (35) of that Article), a house that has undergone extension, reconstruction, etc. (including a house that has undergone special extension, reconstruction, etc. prescribed in paragraph (17) of that Article that is deemed to be a house that has undergone extension, reconstruction, etc. prescribed in paragraph (1) of that Article pursuant to the provisions of paragraph (17) of that Article, and limited to the part pertaining to that extension, reconstruction, etc. or that special extension, reconstruction, etc.), or a certified house, etc. prescribed in paragraph (6) of that Article (including a special certified house, etc. prescribed in paragraph (18) of that Article that is deemed to be a certified house, etc. prescribed in paragraph (6) of that Article pursuant to the provisions of paragraph (18) of that Article), and the provisions then in force continue to govern the case where an individual, before that date, used for the individual's own residence, as prescribed in Article 41, paragraph (1) of the Former Act on Special Measures Concerning Taxation, a residential house prescribed in that paragraph (including a special residential house prescribed in paragraph (20) of that Article that is deemed to be a residential house prescribed in paragraph (1) of that Article pursuant to the provisions of paragraph (20) of that Article), an existing house (including a house requiring seismic retrofitting prescribed in paragraph (35) of that Article that is deemed to be an existing house prescribed in paragraph (1) of that Article pursuant to the provisions of paragraph (35) of that Article), a house that has undergone extension, reconstruction, etc. (limited to the part pertaining to that extension, reconstruction, etc.), or a certified house, etc. prescribed in paragraph (10) of that Article (including a special certified house, etc. prescribed in paragraph (21) of that Article that is deemed to be a certified house, etc. prescribed in paragraph (10) of that Article pursuant to the provisions of paragraph (21) of that Article).

The provisions of Article 41-19-3, paragraphs (10) through (16) of the New Act on Special Measures Concerning Taxation apply in the case where a specified individual or individual prescribed in paragraph (1) of that Article, or a special eligible individual prescribed in paragraph (7) of that Article, carries out special eligible renovation work to make a home suitable for elderly persons, etc. prescribed in paragraph (10) of that Article, special eligible general heat insulation renovation work, etc. prescribed in paragraph (11) of that Article, special eligible renovation work for multi-generational cohabitation, etc. prescribed in paragraph (12) of that Article, special eligible seismic retrofitting of a house or special eligible durability improvement renovation work, etc. prescribed in paragraph (13) of that Article, or special covered child-rearing renovation work, etc. prescribed in paragraph (16) of that Article on a house used for residence prescribed in paragraph (1) of that Article that is owned by that specified individual, individual or special eligible individual, and uses that house for the residence of that specified individual, individual or special eligible individual on or after January 1, 2026.

The provisions of Article 41-21 of the New Act on Special Measures Concerning Taxation apply to domestic source income prescribed in paragraph (1) of that Article pertaining to a nonresident referred to in that paragraph that the nonresident comes to have on or after the Effective Date, or domestic source income prescribed in that paragraph pertaining to a foreign corporation referred to in that paragraph that the foreign corporation is to receive on or after the Effective Date, and the provisions then in force continue to govern domestic source income prescribed in Article 41-21, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to a nonresident referred to in that paragraph that the nonresident came to have before the Effective Date, or domestic source income prescribed in that paragraph pertaining to a foreign corporation referred to in that paragraph that the foreign corporation is to receive before the Effective Date.

Unless otherwise provided, the provisions of Chapter III 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; hereinafter the same applies up to Article 62 of the Supplementary Provisions) beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of a corporation that began before the Effective Date.

①The provisions of Article 42-4 of the New Act on Special Measures Concerning Taxation (excluding paragraph (7)) apply to corporation tax for business years of a corporation beginning on or after the Effective Date (excluding eligible business years prescribed in paragraph (8), item (ii) of that Article of a group tax sharing corporation referred to in item (iii) of that paragraph) and to corporation tax for eligible business years prescribed in Article 42-4, paragraph (8), item (ii) of the New Act on Special Measures Concerning Taxation of a group tax sharing corporation referred to in item (iii) of that paragraph that end at 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" up to Article 58 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 that began before the Effective Date (excluding eligible business years prescribed in paragraph (8), item (ii) of Article 42-4 of the Former Act on Special Measures Concerning Taxation of a group tax sharing corporation referred to in item (iii) of that paragraph) and corporation tax for eligible business years prescribed in item (ii) of that paragraph 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 that end 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.

②The provisions of Article 42-4, paragraph (7) of the New Act on Special Measures Concerning Taxation apply to the amount that could not be fully deducted prescribed in paragraph (19), item (x) of that Article that arises in a business year of a corporation beginning on or after the Effective Date (excluding an eligible business year prescribed in paragraph (8), item (ii) of that Article of a group tax sharing corporation referred to in item (iii) of that paragraph), and to the amount set forth in item (xiii), (a) of that paragraph that arises in an eligible business year prescribed in item (ii) of that paragraph of a group tax sharing corporation referred to in paragraph (8), item (iii) of that Article 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.

③The provisions then in force continue to govern the amount of special experimental research expenses prescribed in Article 42-4, paragraph (7) of the Former Act on Special Measures Concerning Taxation for a business year of a corporation that began before the Effective Date (excluding an eligible business year prescribed in paragraph (8), item (ii) of that Article as applied mutatis mutandis pursuant to paragraph (18) of that Article of a group tax sharing corporation referred to in paragraph (8), item (iii) of that Article as applied mutatis mutandis pursuant to paragraph (18) of that Article (hereinafter referred to as an "eligible business year" in this paragraph)), and the amount of special experimental research expenses prescribed in paragraph (7) of that Article for an eligible business year of a group tax sharing corporation referred to in paragraph (8), item (iii) of that Article as applied mutatis mutandis pursuant to paragraph (18) of that Article 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.

④With regard to the application of the provisions of Article 42-4, paragraph (8) (limited to the part concerning items (vi) and (vii)), paragraph (14) and paragraph (19) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xiii) of the Supplementary Provisions, the phrase "paragraph (2) of the following Article or Article 42-5, paragraph (3), item (ii)" in paragraph (8), item (vi), (b) and item (vii) and paragraph (14) of that Article is deemed to be replaced with "paragraph (2) of the following Article", and the phrase "through Article 42-5" in paragraph (19), item (ii), (a) of that Article with ", the following Article".

⑤The provisions of Article 42-4-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation beginning on or after the Effective Date (excluding eligible business years prescribed in Article 42-4, paragraph (8), item (ii) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 42-4-2, paragraph (2) of the New Act on Special Measures Concerning Taxation of a group tax sharing corporation referred to in Article 42-4, paragraph (8), item (iii) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to paragraph (2) of that Article (hereinafter referred to as "eligible business years" in this paragraph)) and to corporation tax for eligible business years of a group tax sharing corporation referred to in Article 42-4, paragraph (8), item (iii) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 42-4-2, paragraph (2) of the New Act on Special Measures Concerning Taxation that end 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.

⑥With regard to the application of the provisions of Article 42-4-2, paragraph (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 (xiii) of the Supplementary Provisions, the phrase "paragraph (2) of the following Article or Article 42-5, paragraph (3), item (ii)" in the middle column of the row for paragraph (14) of the preceding Article in the table in that paragraph is deemed to be replaced with "(excluding the amount to be deducted from that amount of corporation tax before adjustment pursuant to the provisions of this paragraph as applied mutatis mutandis pursuant to paragraph (2) of the following Article) from", and the phrase "Article 42-5, paragraph (3), item (ii)" in the right-hand column of that row with "from".

The provisions of Article 42-10, 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 (excluding those stated as of March 31, 2019 in the business implementation plan prescribed in that paragraph pertaining to the confirmation specified by Order of the Ministry of Finance prescribed in item (i) of that paragraph obtained on or before that date (hereinafter referred to as "transitional specified machinery and equipment, etc." in this Article)), and the provisions then in force continue to govern specified machinery and equipment, etc. prescribed in Article 42-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation (including transitional specified machinery and equipment, etc.) that a corporation acquired, manufactured or constructed before the Effective Date.

The provisions of Article 42-12 of the New Act on Special Measures Concerning Taxation apply to the specified buildings, etc. prescribed in paragraph (1) of that Article that are stated 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, etc. (meaning acquisition, etc. prescribed in paragraph (1) of that Article) 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 the specified buildings, etc. prescribed in Article 42-11-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are stated 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, 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.

The provisions then in force continue to govern the corporation tax, for the applicable business year prescribed in Article 42-12, paragraph (6), item (iii) of the Former Act on Special Measures Concerning Taxation pertaining to 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 paragraph (1) of that Article for a plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in that paragraph.

If a corporation, in a business year beginning on or after the Effective Date, receives the application of the provisions of Article 42-12 of the Former Act on Special Measures Concerning Taxation in the case where the provisions then in force continue to govern pursuant to the preceding Article, then with regard to the application of the provisions of Article 42-12-5, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation, the credit-eligible increase in salaries, etc. paid to employees prescribed in those provisions is the remaining amount after deducting from that credit-eligible increase in salaries, etc. paid to employees the amount calculated, pursuant to the provisions of Cabinet Order, as the amount of salary or other wages (meaning salary or other wages prescribed in Article 42-12-5, paragraph (5), item (iii) of the Former Act on Special Measures Concerning Taxation) paid to the persons who formed the basis for calculating the amount to be deducted under the provisions of Article 42-12 of the Former Act on Special Measures Concerning Taxation.

The provisions of Article 42-12-6, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to production process efficiency improvement equipment, etc. prescribed in paragraph (1) of that Article that a corporation acquires, manufactures or constructs and that is stated in a specified certified energy-use environmental burden reduction business adaptation plan prescribed in that paragraph pertaining to a specified certification prescribed in that paragraph obtained on or after the Effective Date, and the provisions then in force continue to govern production process efficiency improvement equipment, etc. prescribed in Article 42-12-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed and that is stated in a specified certified energy-use environmental burden reduction business adaptation plan prescribed in that paragraph pertaining to a specified certification prescribed in that paragraph obtained before the Effective Date.

①With regard to the application of the provisions of Article 42-13, paragraphs (1) through (3), (5), (7) and (8) 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 42-4-2, paragraph (2) or Article 42-5, paragraph (3), item (ii)" in paragraph (1), item (iii) of that Article is deemed to be replaced with "Article 42-4-2, paragraph (2)", the phrase "Article 42-4, paragraph (7), Article 42-5, paragraph (2)" in paragraph (2) of that Article with "Article 42-4, paragraph (7)", the phrase "Article 42-4, paragraph (19), item (x), Article 42-5, paragraph (5), item (v)" in paragraph (3) of that Article with "Article 42-4, paragraph (19), item (x)", the phrase "item (iv), item (iv)-2 (limited to the part concerning Article 42-5, paragraph (1))" in paragraph (5) of that Article with "item (iv)", the phrase "Article 42-4-2, paragraph (2) or Article 42-5, paragraph (3), item (ii)" in paragraph (7) of that Article with "Article 42-4-2, paragraph (2)" and the phrase ", item (iv) or item (iv)-2 (limited to the part concerning Article 42-5, paragraph (1))" in that paragraph with "or item (iv)", and the phrase "Article 42-4-2, paragraph (2) or Article 42-5, paragraph (3), item (ii)" in paragraph (8) of that Article with "Article 42-4-2, paragraph (2)" and the phrase "Article 42-4-2, paragraph (4), Article 42-5, paragraph (6)" in that paragraph with "Article 42-4-2, paragraph (4)".

②With regard to the application of the provisions of Article 42-13, paragraphs (1) through (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 (xiv) of the Supplementary Provisions, the phrase "Article 42-12-6, paragraph (2)" in paragraph (1), item (xiv) of that Article is deemed to be replaced with "paragraph (2) of the preceding Article", the phrase "Article 42-12-6, paragraph (3)" in item (xv) of that paragraph with "paragraph (3) of the preceding Article", the phrase ", Article 42-12-6, paragraph (4) or (7) or paragraph (3) of the preceding Article" in paragraph (2) of that Article with "or paragraph (4) or (7) of the preceding Article", and the phrase ", Article 42-12-6, paragraph (5) or (8) or paragraph (4) of the preceding Article" in paragraph (3) of that Article with "or paragraph (5) or (8) of the preceding Article".

③The provisions of Article 42-13, paragraph (7) of the New Act on Special Measures Concerning Taxation apply to corporation tax for eligible business years prescribed in that paragraph of a group tax sharing corporation prescribed in that paragraph that end 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 for eligible business years prescribed in that paragraph of a group tax sharing corporation prescribed in Article 42-13, paragraph (7) of the Former Act on Special Measures Concerning Taxation that end 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.

①With regard to the application of the provisions of Article 42-14, paragraphs (1) and (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 42-4-2, paragraph (2) or Article 42-5, paragraph (3), item (ii)" in paragraph (1) of that Article is deemed to be replaced with "Article 42-4-2, paragraph (2)", the phrase "Article 42-5, paragraph (1) or paragraph (2) or Article 42-4, paragraph (14) as applied mutatis mutandis pursuant to Article 42-5, paragraph (3), item (ii), Article 42-6, paragraph (2)" in paragraph (4) of that Article with "Article 42-6, paragraph (2)", the phrase "the provisions of ... or Article 42-5, paragraph (1)" in item (ii) of that paragraph with "the provisions of ...", the phrase "Article 42-4, paragraph (8), item (vi), (b) or item (vii) (including as applied mutatis mutandis pursuant to Article 42-5, paragraph (3), item (ii); hereinafter the same applies in this item)" in that item with "paragraph (8), item (vi), (b) or item (vii) of that Article", and the phrase "case: Article 42-4, paragraph (8), item (vi), (b)" in that item with "case: item (vi), (b) of that paragraph".

②The provisions of Article 42-14, paragraph (4) of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 42-4, paragraphs (4) and (14) of the New Act on Special Measures Concerning Taxation) apply to the amount deducted, pursuant to the provisions of Article 42-4, paragraph (4) or (14) of the New Act on Special Measures Concerning Taxation, from the amount of corporation tax on income for a business year within five years prescribed in Article 42-14, paragraph (4) of the New Act on Special Measures Concerning Taxation of a group tax sharing corporation prescribed in that paragraph beginning on or after the Effective Date (excluding an eligible business year prescribed in Article 42-4, paragraph (8), item (ii) of the New Act on Special Measures Concerning Taxation of a group tax sharing corporation referred to in item (iii) of that paragraph), and to the amount deducted, pursuant to the provisions of Article 42-4, paragraph (4) or (14) of the New Act on Special Measures Concerning Taxation, from the amount of corporation tax on income for a business year within five years prescribed in Article 42-14, paragraph (4) of the New Act on Special Measures Concerning Taxation that falls under an eligible business year prescribed in paragraph (8), item (ii) of Article 42-4 of the New Act on Special Measures Concerning Taxation of a group tax sharing corporation referred to in item (iii) of that paragraph 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.

③With 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 (xiv) of the Supplementary Provisions, the phrase ", Article 42-12-6, paragraph (3)" in that paragraph is deemed to be replaced with "or Article 42-12-6, paragraph (3)".

①With regard to warehouse buildings, etc. prescribed in Article 48, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation that obtained, before the Effective Date, the certification prescribed in that paragraph for a specified comprehensive efficiency improvement plan prescribed in that paragraph acquired or constructed on or before March 31, 2027 (for warehouse buildings, etc. prescribed in that paragraph that were put to use for the warehouse business prescribed in that paragraph on or after the Effective Date, limited to those for which it has been certified, pursuant to the provisions of Order of the Ministry of Finance, that they could not be put to that use by the day before the Effective Date due to unavoidable circumstances), the provisions of that Article remain in force. In this case, the phrase "March 31, 2026" in that paragraph is deemed to be replaced with "March 31, 2027".

②With regard to the application of the provisions of Article 53, paragraph (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 (xiii) of the Supplementary Provisions, the phrase ", Article 42-4-2, paragraph (1) or Article 42-5, paragraph (1)" in that paragraph is deemed to be replaced with "or Article 42-4-2, paragraph (1)".

With regard to the application of the provisions of Article 62, 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 (xiii) of the Supplementary Provisions, the phrase "Article 42-4-2, paragraph (2) or Article 42-5, paragraph (3), item (ii)" in that paragraph is deemed to be replaced with "Article 42-4-2, paragraph (2)".

With regard to the application of the provisions of Article 62-3, paragraphs (1) and (9) and Article 63, 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 (xiii) of the Supplementary Provisions, the phrase "Article 42-4-2, paragraph (2) or Article 42-5, paragraph (3), item (ii)" in those provisions is deemed to be replaced with "Article 42-4-2, paragraph (2)".

①The provisions of Article 65, paragraph (1) (limited to the part concerning item (vi)), paragraph (9) and paragraph (10) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer of assets prescribed in that item that a corporation carries out on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to a transfer of assets prescribed in Article 65, paragraph (1), item (vi) of the Former Act on Special Measures Concerning Taxation that a corporation carried out before the Effective Date.

②The provisions of Article 65-4, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (xxii) and (xxii)-2) apply to corporation tax pertaining to a transfer of land, etc. prescribed in that paragraph that a corporation carries out on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation carried out before the Effective Date.

③A certified purchase plan is deemed to be a certified removal, etc. plan prescribed in Article 65-4, paragraph (1), item (xxii)-2 of the New Act on Special Measures Concerning Taxation, and the provisions of that Article apply.

④The provisions then in force continue to govern, in the case where a corporation transferred, before the Effective Date, assets set forth 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 (limited to those located within the area set forth in (c) of that column), the assets set forth in the right-hand column of that item that the corporation acquired (including construction and manufacture; hereinafter the same applies in this paragraph and the following paragraph) before the Effective Date or the assets set forth 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.

⑤The provisions of Articles 65-7 through 65-9 of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (ii) through (iv) of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to the assets, in the case where a corporation transfers, on or after the Effective Date, assets set forth in the left-hand column of items (ii) through (iv) of that table and acquires, on or after the Effective Date, assets set forth in the right-hand column of those items, and to the special account or special account during the year under Article 65-8, paragraph (1) or (2) of the New Act on Special Measures Concerning Taxation pertaining to those assets, and the provisions then in force continue to govern, in the case where a corporation transferred, before the Effective Date, assets set forth in the left-hand column of items (ii) through (iv) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the assets set forth in the right-hand column of those items that it acquired before the Effective Date or 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, and, in the case where a corporation transfers, on or after the Effective Date, assets set forth in the left-hand column of those items, the assets set forth in the right-hand column of those items that it acquired before the Effective Date.

①The provisions of Article 66-6 of the New Act on Special Measures Concerning Taxation apply to the amount of applicable income prescribed in paragraph (1) of that Article and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the partially applicable amount prescribed in paragraph (8) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that partially applicable amount, and the partially applicable amount for a financial subsidiary, etc. prescribed in paragraph (10) of that Article and the partially taxable amount for a financial subsidiary, etc. prescribed in that paragraph pertaining to that partially applicable amount for a financial subsidiary, etc., for a business year of a foreign affiliated company prescribed in paragraph (2), item (i) of that Article beginning on or after the Effective Date, and the provisions then in force continue to govern the amount of applicable income prescribed in Article 66-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the partially applicable amount prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that partially applicable amount, and the partially applicable amount for a financial subsidiary, etc. prescribed in paragraph (8) of that Article and the partially taxable amount for a financial subsidiary, etc. prescribed in that paragraph pertaining to that partially applicable amount for a financial subsidiary, etc., for a business year of a foreign affiliated company prescribed in paragraph (2), item (i) of that Article that began before the Effective Date.

②With regard to the application of the provisions of Article 66-7 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 42-5, paragraph (8), Article 42-6, paragraph (9)" in paragraph (9) of that Article is deemed to be replaced with "Article 42-6, paragraph (9)".

③With regard to the application of the provisions of Article 66-7 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 (xiv) of the Supplementary Provisions, the phrase ", Article 42-12-6, paragraph (17) or Article 42-12-7, paragraph (11)" in paragraph (9) of that Article is deemed to be replaced with "or Article 42-12-6, paragraph (17)".

④The provisions of Article 66-9-2 of the New Act on Special Measures Concerning Taxation apply to the amount of applicable income prescribed in paragraph (1) of that Article and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the partially applicable amount prescribed in paragraph (8) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that partially applicable amount, and the partially applicable amount for a financial affiliated corporation prescribed in paragraph (10) of that Article and the partially taxable amount for a financial affiliated corporation prescribed in that paragraph pertaining to that partially applicable amount for a financial affiliated corporation, for a business year of a foreign affiliated corporation prescribed in paragraph (1) of that Article beginning on or after the Effective Date, and the provisions then in force continue to govern the amount of applicable income prescribed in Article 66-9-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the partially applicable amount prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that partially applicable amount, and the partially applicable amount for a financial affiliated corporation prescribed in paragraph (8) of that Article and the partially taxable amount for a financial affiliated corporation prescribed in that paragraph pertaining to that partially applicable amount for a financial affiliated corporation, for a business year of a foreign affiliated corporation prescribed in paragraph (1) of that Article that began before the Effective Date.

⑤With regard to the application of the provisions of Article 66-9-3 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 42-5, paragraph (8), Article 42-6, paragraph (9)" in paragraph (8) of that Article is deemed to be replaced with "Article 42-6, paragraph (9)".

⑥With regard to the application of the provisions of Article 66-9-3 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 (xiv) of the Supplementary Provisions, the phrase ", Article 42-12-6, paragraph (17) or Article 42-12-7, paragraph (11)" in paragraph (8) of that Article is deemed to be replaced with "or Article 42-12-6, paragraph (17)".

①The provisions of Article 66-13, paragraph (1), paragraph (11) and paragraph (13) (limited to the part concerning item (v) and item (viii), (a) and (b)) of the New Act on Special Measures Concerning Taxation apply to shares that a corporation acquires on or after the Effective Date, and the provisions then in force continue to govern shares that a corporation acquired before the Effective Date.

②The provisions of Article 66-13, paragraph (10) (limited to the part concerning item (ii)), paragraph (12) and paragraph (13) (limited to the part concerning item (i), item (iv) and item (viii) (excluding the part concerning (a) and (b))) of the New Act on Special Measures Concerning Taxation apply in the case where a corporation that issued specified shares prescribed in paragraph (1) of that Article is dissolved due to a merger carried out on or after the Effective Date, and the provisions then in force continue to govern the case where a corporation that issued specified shares prescribed in Article 66-13, paragraph (1) of the Former Act on Special Measures Concerning Taxation is dissolved due to a merger carried out before the Effective Date.

③The provisions of Article 66-13, paragraph (13) of the New Act on Special Measures Concerning Taxation (excluding the part concerning item (i), items (iii) through (v), item (viii) and item (ix)) apply to a merger carried out on or after the Effective Date in which the corporation with the special account prescribed in that paragraph is the merged corporation prescribed in Article 2, paragraph (2), item (iii) of the Act on Special Measures Concerning Taxation, and the provisions then in force continue to govern a merger carried out before the Effective Date in which the corporation with the special account prescribed in Article 66-13, paragraph (11) of the Former Act on Special Measures Concerning Taxation is the merged corporation prescribed in that item.

The provisions of Article 67-5, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to low-value depreciable assets prescribed in that paragraph that a small and medium sized enterprise, etc. prescribed in that paragraph acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern low-value depreciable assets prescribed in that paragraph that a small and medium sized enterprise, etc. prescribed in Article 67-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation acquired, manufactured or constructed before the Effective Date.

The provisions of Article 67-16, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to covered domestic source income prescribed in paragraph (1) of that Article that a foreign corporation referred to in that paragraph comes to have on or after the Effective Date, and the provisions then in force continue to govern covered domestic source income prescribed in Article 67-16, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a foreign corporation referred to in that paragraph came to have before the Effective Date.

The provisions then in force continue to govern a distribution in kind prescribed in Article 68-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that is carried out by a corporation that received the certification referred to in that paragraph before the Effective Date.

①The provisions of Article 76, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply by deeming an association set forth in Article 5, paragraph (5), item (i) of the Supplementary Provisions of the Act Partially Amending the Act on Building Unit Ownership, etc. to Facilitate Management and Revitalization of Aging Condominiums, etc. (Act No. 47 of 2025; hereinafter referred to as the "Building Unit Ownership Act, etc. Amendment Act" in this paragraph) to be an implementer prescribed in Article 76, paragraph (1) of the New Act on Special Measures Concerning Taxation, and an association set forth in Article 5, paragraph (5), item (ii) of the Supplementary Provisions of the Building Unit Ownership Act, etc. Amendment Act to be an association prescribed in Article 76, paragraph (2) of the New Act on Special Measures Concerning Taxation, respectively.

②If, before the date specified in Article 1, item (xix) of the Supplementary Provisions, a management strengthening plan under Article 5, paragraph (1) of the Act on Special Measures for Strengthening Financial Functions (Act No. 128 of 2004) prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures for Strengthening Financial Functions, etc. (Act No. 15 of 2026), as applied with the replacement of terms pursuant to the provisions of Article 8, paragraph (3) or Article 26, paragraph (3) of the Supplementary Provisions of that Act, or a management strengthening plan under Article 17, paragraph (1) of that Act as applied with the replacement of terms pursuant to the provisions of Article 9, paragraph (3) of the Supplementary Provisions of that Act, or a changed management strengthening plan under Article 9, paragraph (1) of that Act as applied with the replacement of terms pursuant to the provisions of Article 8, paragraph (3) or Article 26, paragraph (3) of the Supplementary Provisions of that Act, or a changed management strengthening plan under Article 19, paragraph (1) of that Act as applied pursuant to the provisions of Article 9, paragraph (3) of the Supplementary Provisions of that Act, has been submitted, the provisions of Article 80-2 of the New Act on Special Measures Concerning Taxation apply by deeming that management strengthening plan or changed management strengthening plan to be a management strengthening plan or changed management strengthening plan prescribed in that Article.

③The provisions of Article 80-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning the organizational restructuring, etc. implementation plan prescribed in that Article) apply to registration and license tax on registrations concerning the matters listed in the items of that Article in the case where an organizational restructuring, etc. implementation plan prescribed in Article 80-2 of the New Act on Special Measures Concerning Taxation is submitted on or after the date specified in Article 1, item (xix) of the Supplementary Provisions, and the provisions then in force continue to govern registration and license tax on registrations concerning the matters listed in the items of Article 80-2 of the Former Act on Special Measures Concerning Taxation in the case where an implementation plan prescribed in that Article was submitted before that date.

④With regard to the application of the provisions of Article 81-2 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2027, the phrase "Article 30-4, paragraph (2), item (ix), (a), 2." in paragraph (1) of that Article is deemed to be replaced with "Article 30-4, paragraph (2), item (xi), (a), 2.".

⑤The provisions of Article 83, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of preservation of ownership of a building prescribed in that paragraph in the case where the plan certification prescribed in that paragraph is received on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of preservation of ownership of a building prescribed in Article 83, paragraph (1) of the Former Act on Special Measures Concerning Taxation in the case where the plan certification prescribed in that paragraph was received before the Effective Date.

⑥The provisions of Article 83, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of preservation of ownership of a building prescribed in that paragraph in the case where the certification of the Minister of Land, Infrastructure, Transport and Tourism prescribed in that paragraph is received on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of preservation of ownership of a building prescribed in Article 83, paragraph (2) of the Former Act on Special Measures Concerning Taxation in the case where the certification of the Minister of Land, Infrastructure, Transport and Tourism prescribed in that paragraph was received before the Effective Date.

①With regard to the application of the provisions of Article 90-12, paragraph (5) (limited to the part concerning item (i)) of the Former Act on Special Measures Concerning Taxation 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 during the period from January 1, 2024 to April 30, 2025, the provisions then in force continue to govern.

②If, for an inspected motor vehicle listed in Article 90-12, paragraph (4), item (i), (a), item (ii) or item (iii) of the New Act on Special Measures Concerning Taxation that is 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 80 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, 2027 to April 30, 2028, 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 motor vehicle tonnage tax pertaining to that issuance, etc. of the automobile inspection certificate.

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.