①The provisions of Article 64-2, paragraph (10) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 65, paragraph (3) of the New Act on Special Measures Concerning Taxation), Article 65-8, paragraph (10), Article 65-12, paragraph (11) and Article 65-14, paragraph (11) apply to the amount of special accounts prescribed in those provisions that a corporation holds at the end of the business year ending on or after the day on which six months have elapsed counting from the day following the Effective Date.

②In the case where a corporation has received the application of the provisions of Article 3, paragraph (1) of the Supplementary Provisions, if the corporation holds an asset subject to fair valuation, etc. (meaning an asset subject to fair valuation, etc. prescribed in Article 4-3, paragraph (9), item (i) of the New Corporation Tax Act; the same applies hereinafter in this paragraph) at the end of the business year preceding the business year that includes the end of the first consolidated parent corporation business year (meaning the first consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the New Corporation Tax Act for which corporation tax on consolidated income for each consolidated business year is imposed; the same applies hereinafter in this paragraph) (or, if the date of commencement of that business year is before the date of commencement of that first consolidated parent corporation business year, at the end of that business year), or if a corporation that has come to have, in the first consolidated parent corporation business year, a wholly controlling relationship prescribed in Article 4-2 of the New Corporation Tax Act by that corporation with that corporation holds an asset subject to fair valuation, etc. at the end of the business year that includes the day on which it came to have that wholly controlling relationship, those provisions apply by deeming the business year immediately before the start of consolidation prescribed in Article 64-2, paragraph (10) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 65, paragraph (3) of the New Act on Special Measures Concerning Taxation), Article 65-8, paragraph (10), Article 65-12, paragraph (11) or Article 65-14, paragraph (11), or the business year immediately before joining consolidation prescribed in those provisions (referred to as the "business year immediately before the start of consolidation, etc." in the following paragraph), to be the business year that includes the end of the first consolidated parent corporation business year.

③For the business year immediately before the start of consolidation, etc. of a corporation that ends before December 31, 2006, the provisions of Article 64-2, paragraph (10) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 65, paragraph (3) of the New Act on Special Measures Concerning Taxation), Article 65-8, paragraph (10), Article 65-12, paragraph (11) or Article 65-14, paragraph (11) apply by deeming the day five years before prescribed in each item of Article 61-11, paragraph (1) or each item of Article 61-12, paragraph (1) of the New Corporation Tax Act to be January 1, 2002.