Supplementary Provisions, Article 8-3-3Special Provisions on Persons Liable for Enterprise Tax, etc.

With regard to the application of Article 72-2, paragraphs (1) and (2), for the time being, in paragraph (1), item (i), (b) of that Article, the phrase "whose amount of stated capital or amount of capital contributions is 100,000,000 yen or less or that have no capital or capital contributions" is deemed to be replaced with "whose amount of stated capital or amount of capital contributions is 100,000,000 yen or less or that have no capital or capital contributions (excluding those that fell under the corporations listed in (a) with respect to the enterprise tax for the previous business year and whose amount of paid-in capital (meaning the amount specified by Cabinet Order as the amount of capital contributed to the corporation by its shareholders, or by members of a general partnership company, limited partnership company or limited liability company, or other investors in the corporation; the same applies in item (i) of the following paragraph) exceeds 1 billion yen)", and in paragraph (2), item (i) of that Article, the phrase "whether a corporation is one whose amount of stated capital or amount of capital contributions is 100,000,000 yen or less and whether it is a corporation that has no capital or capital contributions" is deemed to be replaced with "whether a corporation is one whose amount of stated capital or amount of capital contributions is 100,000,000 yen or less and whether it is a corporation that has no capital or capital contributions, and whether it is a corporation whose amount of paid-in capital exceeds 1 billion yen".