①Except as otherwise provided, the provisions of the 2022 New Act relating to corporate enterprise tax apply to corporate enterprise tax for business years beginning on or after the Item 5 Effective Date (excluding business years for which the consolidated parent corporation business year of a consolidated subsidiary corporation began before the Item 5 Effective Date).

②Except as otherwise provided, with regard to corporate enterprise tax for business years that began before the Item 5 Effective Date (including business years for which the consolidated parent corporation business year of a consolidated subsidiary corporation began before the Item 5 Effective Date), the provisions of the 2022 Former Act relating to corporate enterprise tax remain in force.

③The provisions of Article 72-13, paragraph (5) of the 2022 New Act (limited to the part relating to items (i), (ii), (v) and (vi)) apply to the business year of the corporation referred to in that paragraph in the case where the day specified in those items falls within the period of a business year beginning on or after the Item 5 Effective Date (for a consolidated subsidiary corporation, excluding the period of a consolidated parent corporation business year that began before the Item 5 Effective Date).

④The provisions then in force continue to govern the business year of a corporation under the provisions of Article 72-13, paragraphs (6) through (27) of the 2022 Former Act in the case where the day specified in each of the following items in accordance with the category of facts set forth in that item falls within the period of a business year that began before the Item 5 Effective Date (for a consolidated subsidiary corporation, including the period of a consolidated parent corporation business year that began before the Item 5 Effective Date).

⑤The provisions of Article 72-13, paragraph (6) of the 2022 New Act apply to the business year of the domestic corporation referred to in Article 72-13, paragraph (6) of the 2022 New Act for which the approval under Article 64-9, paragraph (1) of the Corporation Tax Act as amended by Article 3 of the Income Tax Act Amendment Act (hereinafter referred to as the "2022 New Corporation Tax Act" in this Article) ceases to be effective on or after the Item 5 Effective Date.

⑥The provisions of Article 72-13, paragraph (7) of the 2022 New Act apply to the business year of a group tax sharing subsidiary corporation (meaning a group tax sharing subsidiary corporation prescribed in Article 2, item (xii)-7 of the 2022 New Corporation Tax Act) that has a group tax sharing full controlling interest, prescribed in Article 2, item (xii)-7-7 of the 2022 New Corporation Tax Act, with the group tax sharing parent corporation prescribed in Article 2, item (xii)-6-7 of the 2022 New Corporation Tax Act (referred to as the "group tax sharing parent corporation" in the following paragraph) at the start or end of a business year of that group tax sharing parent corporation beginning on or after the Item 5 Effective Date.

⑦The provisions of Article 72-13, paragraphs (8) through (10) and (12) of the 2022 New Act apply to the business year of the domestic corporation referred to in Article 72-13, paragraph (8) of the 2022 New Act or of a domestic corporation listed in the items of Article 72-13, paragraph (9) of the 2022 New Act, in the case where the day specified in the items of Article 72-13, paragraph (8) or the items of paragraph (9) of that Article falls within the period of a business year, beginning on or after the Item 5 Effective Date, of a group tax sharing parent corporation or of a parent corporation prescribed in Article 64-9, paragraph (1) of the 2022 New Corporation Tax Act.

⑧The provisions of Article 72-13, paragraph (11) of the 2022 New Act apply to the period prescribed in that paragraph that begins on or after the Item 5 Effective Date.

⑨Where a domestic corporation that is deemed under Article 29, paragraph (1) of the Supplementary Provisions of the Income Tax Act Amendment Act to have received approval under Article 64-9, paragraph (1) of the 2022 New Corporation Tax Act was subject to the application of Article 72-25, paragraph (5) of the 2022 Former Act in the consolidated business year that includes March 31, 2022 (including a consolidated business year for which the consolidated parent corporation business year of a consolidated subsidiary corporation began before the Item 5 Effective Date), that domestic corporation is deemed to have had the deadline for filing extended under Article 72-25, paragraph (5) of the 2022 New Act on the day following the last day of that consolidated business year.

The provisions of the New Act relating to real property acquisition tax apply to real property acquisition tax to be imposed on the acquisition of real property on or after the Effective Date, and with regard to real property acquisition tax imposed on the acquisition of real property before the Effective Date, the provisions then in force continue to govern.

The provisions then in force continue to govern prefectural tobacco tax on cigars that was imposed, or should have been imposed, before the date of enforcement of the provisions set forth in Article 1, item (i) of the Supplementary Provisions.

The provisions then in force continue to govern prefectural tobacco tax on cigars that was imposed, or should have been imposed, before the date of enforcement of the provisions set forth in Article 1, item (iv) of the Supplementary Provisions.

The provisions of Article 75-3 of the New Act (limited to the part relating to item (i)) and Article 12-2 of the Supplementary Provisions of the New Act apply to golf course use tax to be imposed on the use of golf courses on or after the Effective Date, and the provisions then in force continue to govern golf course use tax imposed on the use of golf courses before the Effective Date.