①Except as otherwise provided, the provisions of the New Act relating to corporate enterprise tax apply to corporate enterprise tax for business years beginning on or after the Effective Date, and with regard to corporate enterprise tax for business years that began before the Effective Date, the provisions then in force continue to govern.

②With regard to a corporation set forth in Article 72-2, paragraph (1), item (i), (a) of the New Act (excluding a corporation that conducts business by establishing offices or places of business in three or more prefectures; the same applies in the following paragraph) for which the value added prescribed in Article 72-12, item (i), (a) of the New Act of a business year beginning during the period from the Effective Date to March 31, 2016 (where that business year is less than one year, the amount calculated by multiplying the value added of that business year by 12 and dividing the result by the number of months in that business year (the number of months is calculated according to the calendar, and where a fraction of less than one month arises, it is counted as one month; the same applies hereinafter in this Article); hereinafter in this Article referred to as the "adjusted value added") is 3,000,000,000 yen or less, where the total amount prescribed in Article 72-24-7, paragraph (1), item (i) of the New Act as replaced pursuant to Article 2 of the Act on Temporary Measures concerning Special Local Corporation Tax after amendment by the provisions of Article 6 (referred to as the "New Act on Temporary Measures concerning Special Local Corporation Tax" in paragraph (4) and Article 25 of the Supplementary Provisions) (referred to as the "standard corporate enterprise tax amount" in the following paragraph) exceeds the total of the amounts set forth in the following items, an amount equivalent to one-half of the excess (where that amount has a fraction of less than 100 yen or the whole of that amount is less than 100 yen, the amount obtained by rounding up that fractional amount or whole amount) is to be deducted from the enterprise tax amount to be paid pursuant to Article 72-25 of the New Act, the enterprise tax amount to be paid pursuant to Article 72-28 of the New Act, or the enterprise tax amount to be paid pursuant to Article 72-29 of the New Act on the value added, the amount of stated capital, etc., or the income of that business year (hereinafter in this Article referred to as the "enterprise tax amount").

③With respect to a corporation listed in Article 72-2, paragraph (1), item (i), (a) of the New Act whose adjusted value added exceeds 3,000,000,000 yen but is less than 4,000,000,000 yen, where the standard corporate enterprise tax amount exceeds the total of the amounts listed in the items of the preceding paragraph, the amount equivalent to the amount obtained by dividing, by 2,000,000,000 yen, the amount obtained by multiplying that excess by the amount obtained by deducting the adjusted value added from 4,000,000,000 yen (or, where that amount has a fractional amount of less than 100 yen or the whole of that amount is less than 100 yen, the amount obtained by rounding up that fractional amount or that whole amount) is to be deducted from the enterprise tax amount for the business year concerned.

④With respect to a corporation listed in Article 72-2, paragraph (1), item (i), (a) of the New Act (limited to a corporation that conducts business with offices or places of business in three or more prefectures; the same applies in the following paragraph) whose adjusted value added is 3,000,000,000 yen or less, where the total amount prescribed in Article 72-24-7, paragraph (3), item (i) of the New Act, as deemed to be replaced pursuant to Article 2 of the New Act on Temporary Measures concerning Special Local Corporation Tax (referred to as the "standard corporate enterprise tax amount" in the following paragraph), exceeds the total of the amounts listed in the following items, the amount equivalent to one-half of that excess (or, where that amount has a fractional amount of less than 100 yen or the whole of that amount is less than 100 yen, the amount obtained by rounding up that fractional amount or that whole amount) is to be deducted from the enterprise tax amount for the business year concerned.

⑤With respect to a corporation listed in Article 72-2, paragraph (1), item (i), (a) of the New Act whose adjusted value added exceeds 3,000,000,000 yen but is less than 4,000,000,000 yen, where the standard corporate enterprise tax amount exceeds the total of the amounts listed in the items of the preceding paragraph, the amount equivalent to the amount obtained by dividing, by 2,000,000,000 yen, the amount obtained by multiplying that excess by the amount obtained by deducting the adjusted value added from 4,000,000,000 yen (or, where that amount has a fractional amount of less than 100 yen or the whole of that amount is less than 100 yen, the amount obtained by rounding up that fractional amount or that whole amount) is to be deducted from the enterprise tax amount for the business year concerned.

⑥With respect to the application of Article 72-24-11, paragraph (5) of the New Act to a corporation to which the provisions of paragraph (2) through the preceding paragraph apply, the words "paragraph (1) of the preceding Article" in Article 72-24-11, paragraph (5) of the New Act are deemed to be replaced with "Article 8, paragraphs (2) through (5) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 2 of 2015) and paragraph (1) of the preceding Article", and the words "the deduction under paragraph (1) of that Article is to be made first, and then" are deemed to be replaced with "the deduction under Article 8, paragraphs (2) through (5) of the Supplementary Provisions of that Act is to be made first, then the deduction under paragraph (1) of the preceding Article is to be made, and after that,".

①Except as otherwise specially provided, the provisions of the 2016 New Act relating to corporate enterprise tax apply to corporate enterprise tax for business years beginning on or after the date of enforcement of the provisions listed in Article 1, item (vi) of the Supplementary Provisions, and the provisions then in force continue to govern corporate enterprise tax for business years that began before that date.

②The provisions of Article 72-23, paragraph (4) of the April 2018 New Act apply to the deficit prescribed in Article 72-23, paragraph (4) of the April 2018 New Act that arose in a business year beginning on or after the date of enforcement of the provisions listed in Article 1, item (ix)-2 of the Supplementary Provisions (excluding a period that falls within a consolidated business year (meaning a consolidated business year prescribed in Article 15-2 of the Corporation Tax Act; the same applies hereinafter in this paragraph)) or to the individual deficit prescribed in that paragraph that arose in a business year beginning on or after that date (limited to a period that falls within a consolidated business year), and the provisions then in force continue to govern the deficit prescribed in Article 72-23, paragraph (4) of the April 2018 Former Act that arose in a business year beginning before that date (excluding a period that falls within a consolidated business year) or the individual deficit prescribed in that paragraph that arose in a business year beginning before that date (limited to a period that falls within a consolidated business year).

③The provisions of Article 72-39-2, paragraphs (2) and (4) and Article 72-39-4, paragraphs (2) and (4) of the 2016 New Act apply to the deferral of collection under Article 72-39-2, paragraph (1) or Article 72-39-4, paragraph (1) of the 2016 New Act applied for on or after the date of enforcement of the provisions listed in Article 1, item (vi) of the Supplementary Provisions, and the provisions then in force continue to govern the deferral of collection under Article 72-39-2, paragraph (1) or Article 72-39-4, paragraph (1) of the 2016 Former Act applied for before that date.

④The provisions of Article 72-57-2 of the January 2018 New Act apply where an application under Article 72-57-2, paragraph (1) of the January 2018 New Act is made on or after the date of enforcement of the provisions listed in Article 1, item (ix) of the Supplementary Provisions.

⑤The provisions of Article 72-57-3 of the January 2018 New Act apply where a petition under Article 72-57-2, paragraph (1) of the January 2018 New Act is made on or after the date of enforcement of the provisions listed in Article 1, item (ix) of the Supplementary Provisions.

⑥The provisions of Article 9, paragraph (19) of the Supplementary Provisions of the Local Tax Act, as amended by the provisions listed in Article 1, item (xv) of the Supplementary Provisions, apply to corporate enterprise tax for business years beginning on or after the date of enforcement of the provisions listed in that item.