Supplementary Provisions, Article 2Basic Principle of Transitional Measures Accompanying Partial Amendment of the Regulation for Enforcement of the Corporation Tax Act, etc.

①Except as otherwise provided, the Regulation for Enforcement of the Corporation Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Regulation for Enforcement of the Corporation Tax Act"), the Regulation for Enforcement of the Local Corporation Tax Act as amended by the provisions of Article 2 (referred to as the "New Regulation for Enforcement of the Local Corporation Tax Act" in Article 11 of the Supplementary Provisions), the Regulation for Enforcement of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 3 (referred to as the "New Regulation for Enforcement of the Act on Special Measures Concerning Taxation" in Article 12 of the Supplementary Provisions), the Regulation for Enforcement of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake as amended by the provisions of Article 4 (referred to as the "New Regulation for Enforcement of the Earthquake Special Provisions Act" in Article 14 of the Supplementary Provisions), the Ministerial Order on the Useful Life, etc. of Depreciable Assets as amended by the provisions of Article 7, the Ministerial Order on the Enforcement of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. as amended by the provisions of Article 9, and the Ministerial Order Partially Amending the Regulation for Enforcement of the Corporation Tax Act as amended by the provisions of Article 18 apply to corporation tax on income for business years of a corporation (including associations or foundations without juridical personality; the same applies hereinafter in the Supplementary Provisions up to Article 10) commencing on or after the Effective Date of this Ministerial Order (hereinafter referred to as the "Effective Date") (excluding the former business years prescribed in Article 14, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "former business years")) and to local corporation tax on the base corporation tax amount for taxable business years commencing on or after the Effective Date (excluding former business years).

②Except as otherwise provided, with regard to corporation tax on income for business years (including former business years) of a corporation that commenced before the Effective Date, corporation tax on the consolidated income for a consolidated business year of a consolidated corporation (meaning a consolidated corporation prescribed in Article 2, item (xii)-7-2 of the Corporation Tax Act (Act No. 34 of 1965) before amendment by the provisions of Article 3 of the Amending Act (limited to the amending provisions listed in Article 1, item (v), (b) of the Supplementary Provisions of the Amending Act; the same applies in Article 5, paragraph (2) of the Supplementary Provisions) (hereinafter referred to as the "Former Corporation Tax Act"); the same applies hereinafter in the Supplementary Provisions up to Article 10) for which the consolidated parent corporation business year (meaning a consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Former Corporation Tax Act) commenced before the Effective Date (the consolidated business year meaning a consolidated business year prescribed in that paragraph; the same applies hereinafter in the Supplementary Provisions up to Article 10, and consolidated income meaning consolidated income prescribed in Article 2, item (xviii)-4 of the Former Corporation Tax Act; the same applies in Article 10, paragraph (1) of the Supplementary Provisions), and local corporation tax on the base corporation tax amount for taxable business years (including former business years) of a corporation that commenced before the Effective Date, the provisions of the Regulation for Enforcement of the Corporation Tax Act before amendment by the provisions of Article 1 (referred to as the "Former Regulation for Enforcement of the Corporation Tax Act" in Article 4-2 of the Supplementary Provisions), the Regulation for Enforcement of the Local Corporation Tax Act before amendment by the provisions of Article 2, the Regulation for Enforcement of the Act on Special Measures Concerning Taxation before amendment by the provisions of Article 3 (referred to as the "Former Regulation for Enforcement of the Act on Special Measures Concerning Taxation" in Articles 12 and 13 of the Supplementary Provisions), the Regulation for Enforcement of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake before amendment by the provisions of Article 4 (referred to as the "Former Regulation for Enforcement of the Earthquake Special Provisions Act" in Article 4-2 of the Supplementary Provisions), the Ministerial Order on the Useful Life, etc. of Depreciable Assets before amendment by the provisions of Article 7, the Ministerial Order on the Enforcement of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. before amendment by the provisions of Article 9, the Regulation for Enforcement of the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity before amendment by the provisions of Article 13, and the Ministerial Order Partially Amending the Regulation for Enforcement of the Corporation Tax Act before amendment by the provisions of Article 18, which are based on the provisions of the Former Corporation Tax Act that is deemed to remain in force pursuant to the provisions of Article 14, paragraph (2) of the Supplementary Provisions of the Amending Act, the Local Corporation Tax Act (Act No. 11 of 2014) before amendment by the provisions of Article 4 of the Amending Act (limited to the amending provisions listed in Article 1, item (v), (c) of the Supplementary Provisions of the Amending Act), the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) before amendment by the provisions of Article 16 of the Amending Act (referred to as the "Former Act on Special Measures Concerning Taxation" in Articles 4-2 and 12 of the Supplementary Provisions), the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity (Act No. 144 of 1962) before amendment by the provisions of Article 17 of the Amending Act (limited to the amending provisions listed in Article 1, item (v), (j) of the Supplementary Provisions of the Amending Act), the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. (Act No. 46 of 1969) before amendment by the provisions of Article 18 of the Amending Act (limited to the amending provisions listed in Article 1, item (v), (k) of the Supplementary Provisions of the Amending Act), the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake (Act No. 29 of 2011) before amendment by the provisions of Article 23 of the Amending Act (referred to as the "Former Earthquake Special Provisions Act" in Articles 4-2 and 14 of the Supplementary Provisions), and the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018) before amendment by the provisions of Article 30 of the Amending Act (limited to the amending provisions listed in Article 1, item (v), (t) of the Supplementary Provisions of the Amending Act), and the provisions of the Order for the Enforcement of the Corporation Tax Act (Cabinet Order No. 97 of 1965) before amendment by the provisions of Article 1 of the Cabinet Order Partially Amending the Order for the Enforcement of the Corporation Tax Act, etc. (Cabinet Order No. 207 of 2020; hereinafter referred to as the "Amending Order") that is deemed to remain in force pursuant to the provisions of Article 2, paragraph (2) of the Supplementary Provisions of the Amending Order (referred to as the "Former Order for the Enforcement of the Corporation Tax Act" in Article 7, paragraph (2), item (ii) of the Supplementary Provisions), the Order for Enforcement of the Local Corporation Tax Act (Cabinet Order No. 139 of 2014) before amendment by the provisions of Article 2 of the Amending Order, the Order for Enforcement of the Act on Special Measures Concerning Taxation (Cabinet Order No. 43 of 1957) before amendment by the provisions of Article 3 of the Amending Order (referred to as the "Former Order for Enforcement of the Act on Special Measures Concerning Taxation" in Article 12 of the Supplementary Provisions), the Order for Enforcement of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake (Cabinet Order No. 112 of 2011) before amendment by the provisions of Article 4 of the Amending Order (referred to as the "Former Order for Enforcement of the Earthquake Special Provisions Act" in Article 14, paragraph (2) of the Supplementary Provisions), the Order for Enforcement of the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity (Cabinet Order No. 227 of 1962) before amendment by the provisions of Article 11 of the Amending Order, and the Cabinet Order Partially Amending the Order for the Enforcement of the Corporation Tax Act, etc. (Cabinet Order No. 132 of 2018) before amendment by the provisions of Article 24 of the Amending Order, remain in force.