Except as otherwise provided, the provisions of the Corporation Tax Act as amended by the provisions of Article 3 (limited to the amending provisions listed in Article 1, item (v), (b) of the Supplementary Provisions; hereinafter the same applies in this paragraph) (hereinafter referred to as "the new Corporation Tax Act"), the Local Corporation Tax Act as amended by the provisions of Article 4 (limited to the amending provisions listed in (c) of that item; the same applies in the following paragraph) (hereinafter referred to as "the new local corporation tax law"), the Act on General Rules for National Taxes as amended by the provisions of Article 13 (limited to the amending provisions listed in (f) of that item; the same applies in the following paragraph), the National Tax Collection Act as amended by the provisions of Article 14 (limited to the amending provisions listed in (g) of that item; the same applies in the following paragraph), the Act on Special Measures Concerning Taxation as amended by the provisions of Article 16 (hereinafter referred to as the "Act on Special Measures Concerning Taxation as amended for 2022"), the Act on Special Provisions Concerning Methods of Preserving Books and Documents Related to National Tax Prepared Using Computers as amended by the provisions of Article 21, the Act on Temporary Special Provisions of Acts Related to National Tax for Victims, etc. of the Great East Japan Earthquake as amended by the provisions of Article 23 (hereinafter referred to as the "earthquake tax special provisions law as amended for 2022"), and the Act Partially Amending the Income Tax Act, etc. as amended by the provisions of Article 30 (limited to the amending provisions listed in (t) of that item; the same applies in the following paragraph) apply to corporation tax on the income for business years of a corporation (including an association or foundation without legal personality; the same applies in the following paragraph and Article 22 of the Supplementary Provisions) beginning on or after April 1, 2022 (excluding a business year of a consolidated subsidiary corporation prescribed in Article 2, item (xii)-7 of the Corporation Tax Act prior to the amendment by the provisions of Article 3 (hereinafter referred to as "the former Corporation Tax Act") (hereinafter referred to as a "consolidated subsidiary corporation" up to Article 32 of the Supplementary Provisions) for which the consolidated parent corporation business year (meaning the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the former Corporation Tax Act; hereinafter the same applies up to Article 32 of the Supplementary Provisions) began before that date (hereinafter referred to as a "former business year" in this Article)), and to local corporation tax on the base corporation tax amount for taxable business years beginning on or after that date (excluding former business years).

Except as otherwise provided, with regard to corporation tax on the income for business years (including former business years) of a corporation beginning before April 1, 2022, corporation tax on the consolidated income (meaning consolidated income as prescribed in Article 2, item (xviii)-4 of the former Corporation Tax Act; hereinafter the same applies up to Article 35 of the Supplementary Provisions) for consolidated business years (meaning consolidated business years as prescribed in Article 15-2, paragraph (1) of the former Corporation Tax Act; hereinafter the same applies up to Article 37 of the Supplementary Provisions) of a consolidated corporation (meaning a consolidated corporation as prescribed in Article 2, item (xii)-7-2 of the former Corporation Tax Act; hereinafter the same applies up to Article 35 of the Supplementary Provisions) whose consolidated parent corporation business year began before that date, and local corporation tax on the base corporation tax amount for taxable business years (including former business years) of a corporation beginning before that date, the provisions of the former Corporation Tax Act, the Local Corporation Tax Act prior to the amendment by the provisions of Article 4 (hereinafter referred to as "the former local corporation tax law"), the Act on General Rules for National Taxes prior to the amendment by the provisions of Article 13, the National Tax Collection Act prior to the amendment by the provisions of Article 14, the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 16 (hereinafter referred to as the "Act on Special Measures Concerning Taxation before the 2022 changes"), the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity prior to the amendment by the provisions of Article 17 (limited to the amending provisions listed in Article 1, item (v), (j) of the Supplementary Provisions), 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. prior to the amendment by the provisions of Article 18 (limited to the amending provisions listed in (k) of that item), the Act on Special Provisions Concerning Methods of Preserving Books and Documents Related to National Tax Prepared Using Computers prior to the amendment by the provisions of Article 21, the Act on Temporary Special Provisions of Acts Related to National Tax for Victims, etc. of the Great East Japan Earthquake prior to the amendment by the provisions of Article 23 (hereinafter referred to as the "earthquake tax special provisions law before the 2022 changes"), and the Act Partially Amending the Income Tax Act, etc. prior to the amendment by the provisions of Article 30 remain in force.