①The provisions of Article 68-44 of the New Act on Special Measures Concerning Taxation apply to mining pollution control reserve funds that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation has set aside on or after the date specified in Article 1, item (xii) of the Supplementary Provisions, and the provisions then in force continue to govern mining pollution control reserve funds that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation set aside before that date.

②With regard to the amount of the reserve for programs, etc. that was included in deductible expenses in calculating the amount of consolidated income pursuant to the provisions of Article 68-51, paragraph (1) of the Former Act on Special Measures Concerning Taxation in each consolidated business year, beginning before the Effective Date, of a consolidated corporation listed in the left-hand column of any of the items of the table in that paragraph, the provisions of that Article remain in force. In such a case, in paragraph (2) of that Article, the phrase "the application of the provisions of Article 57, paragraph (1)" is deemed to be replaced with "the application of the provisions of Article 57, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003) (hereinafter referred to in this Article as 'the Former Act')", and the phrase "pursuant to the provisions of Article 57, paragraph (1)" with "pursuant to the provisions of Article 57, paragraph (1) of the Former Act"; in paragraph (3) of that Article, the phrase "Article 57, paragraph (1)" is deemed to be replaced with "Article 57, paragraph (1) of the Former Act", and the phrase "merger or company split by split-off" with "merger"; in item (i) of that paragraph, the phrase ", qualified capital contribution in kind or qualified post-formation acquisition of assets" is deemed to be replaced with "or qualified capital contribution in kind"; in item (ii) of that paragraph, the phrase "case, or the case where all or part of the free repairs are no longer to be performed as a result of a company split by split-off (limited to a company split by split-off whose date is the first day of a consolidated parent corporation business year)" is deemed to be replaced with "case", and the phrase "amount, or the amount calculated pursuant to the provisions of Cabinet Order as the portion pertaining to the free repairs that are no longer to be performed, out of the amount of the reserve for programs, etc. pertaining to those free repairs immediately before that company split by split-off (or, where all of those free repairs are no longer to be performed as a result of that company split by split-off, the amount of the reserve for programs, etc. immediately before that company split by split-off)" with "amount"; in item (iii) of that paragraph, the phrase "for the dissolution of a consolidated subsidiary corporation, the date of that dissolution" is deemed to be replaced with "for the dissolution of a consolidated subsidiary corporation by an order commencing bankruptcy proceedings, the date of that order commencing bankruptcy proceedings"; in paragraph (7) of that Article, the phrase "Article 57, paragraph (1)" is deemed to be replaced with "Article 57, paragraph (1) of the Former Act", the phrase "Article 57, paragraph (8)" with "Article 57, paragraph (8) of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003), which remains in force pursuant to the provisions of Article 97, paragraph (2) of the Supplementary Provisions of that Act", and the phrase "Article 68-51, paragraph (2)" with "Article 68-51, paragraph (2) of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003), which remains in force pursuant to the provisions of Article 116, paragraph (2) of the Supplementary Provisions of that Act"; and in paragraph (8) of that Article, the phrase "Article 57, paragraph (1)" is deemed to be replaced with "Article 57, paragraph (1) of the Former Act", the phrase "to a qualified company split by split-off (limited to a qualified company split by split-off whose date is the first day of that consolidated parent corporation business year)" with "to a qualified company split by split-off", the phrase "Article 57, paragraph (9)" with "Article 57, paragraph (9) of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003), which remains in force pursuant to the provisions of Article 97, paragraph (2) of the Supplementary Provisions of that Act", and the phrase "Article 68-51, paragraph (2)" with "Article 68-51, paragraph (2) of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003), which remains in force pursuant to the provisions of Article 116, paragraph (2) of the Supplementary Provisions of that Act".

The provisions then in force continue to govern the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation has revenue prescribed in Article 68-60, paragraph (1) of the Former Act on Special Measures Concerning Taxation in its consolidated business year that includes the day preceding the Effective Date or in any consolidated business year prior thereto.

①The provisions of Article 68-70, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 64, paragraph (1), item (iii) of the New Act on Special Measures Concerning Taxation) and Article 68-72, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 65, paragraph (1), items (ii) and (iv) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of land, etc. prescribed in Article 64, paragraph (1), item (iii) and Article 65, paragraph (1), items (ii) and (iv) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes on or after the date specified in Article 1, item (iv) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 64, paragraph (1), item (iii) and Article 65, paragraph (1), items (ii) and (iv) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made before that date.

②With regard to the application of the provisions of Article 68-70, paragraph (1) and Article 68-72, paragraph (1) of the New Act on Special Measures Concerning Taxation in the case where, on or after the date specified in Article 1, item (iv) of the Supplementary Provisions, a project under Article 19, paragraph (1), item (i), (a) or item (ii) of that paragraph of the Former Agricultural Land Improvement Public Corporation Act, among the operations under Article 8, paragraph (1) of the Supplementary Provisions of the Act on the Green Resources Agency, Independent Administrative Agency, has been implemented, the phrase "project under Article 11, paragraph (1), item (vii), (a)" in Article 64, paragraph (1), item (iii) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "project under Article 11, paragraph (1), item (vii), (a), or a project under Article 19, paragraph (1), item (i), (a) of the Former Agricultural Land Improvement Public Corporation Act (Act No. 43 of 1974) among the operations under Article 8, paragraph (1) of the Supplementary Provisions of that Act", the phrase "Article 16, paragraph (2)" with "Article 16, paragraph (2) and Article 23, paragraph (2) of the Former Agricultural Land Improvement Public Corporation Act, which remains in force pursuant to the provisions of Article 8, paragraph (2) of the Supplementary Provisions of that Act", the phrase "project under Article 11, paragraph (1), item (viii)" in Article 65, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation with "project under Article 11, paragraph (1), item (viii), or a project under Article 19, paragraph (1), item (ii) of the Former Agricultural Land Improvement Public Corporation Act among the operations under Article 8, paragraph (1) of the Supplementary Provisions of that Act", and the phrase "project under Article 11, paragraph (1), item (vii), (a)" in item (iii) of that paragraph with "project under Article 11, paragraph (1), item (vii), (a), a project under Article 19, paragraph (1), item (i), (a) of the Former Agricultural Land Improvement Public Corporation Act among the operations under Article 8, paragraph (1) of the Supplementary Provisions of that Act".

③The provisions of Article 68-75, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 65-4, paragraph (1), item (xix) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes on or after the date specified in Article 1, item (xiii) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made before that date.

④The provisions of Article 68-75, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 65-4, paragraph (1), item (xxiii) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made before the Effective Date.

⑤The provisions then in force continue to govern corporation tax pertaining to a transfer of assets listed in the left-hand column of item (xviii) of the table in Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made before the Effective Date.

The provisions then in force continue to govern assets for experimental research prescribed in Article 68-94, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited to fixed assets specified in those items) that a consolidated parent corporation listed in Article 66-10, paragraph (1), item (iii), (iv) or (vi) of the Former Act on Special Measures Concerning Taxation acquired or manufactured before the Effective Date.

①The provisions of Article 68-95, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 66-11, paragraph (1), item (iv) of the New Act on Special Measures Concerning Taxation) apply to contributions listed in Article 66-11, paragraph (1), item (iv) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation pays on or after the date specified in Article 1, item (xii) of the Supplementary Provisions, and the provisions then in force continue to govern contributions listed in Article 66-11, paragraph (1), item (iv) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation paid before that date.

②The provisions of Article 68-95, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 66-11, paragraph (1), item (v) of the New Act on Special Measures Concerning Taxation) apply to contributions listed in that item that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation pays on or after the Effective Date.

The provisions of Article 68-100, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years, ending on or after the Effective Date, of a consolidated parent corporation that is a medical care corporation, and the provisions then in force continue to govern corporation tax for consolidated business years, which ended before the Effective Date, of a consolidated parent corporation that is a medical care corporation.

The provisions of Article 68-109, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year (meaning a consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act; the same applies hereinafter in this Article) begins on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year began before the Effective Date.