①The provisions of Article 67-17, paragraphs (1) through (3) of the New Act on Special Measures Concerning Taxation apply to income arising from the holding or transfer of separated book-entry government bonds prescribed in paragraph (1) of that Article for which a foreign corporation receives a book-entry transfer record, etc. prescribed in that paragraph on or after the Effective Date, or to the loss amount prescribed in paragraph (2) of that Article (hereinafter referred to as the "loss amount" in this Article), and to income or the loss amount arising on or after the Effective Date from the holding or transfer of separated book-entry government bonds prescribed in Article 67-17, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a book-entry transfer record, etc. prescribed in that paragraph was received before the Effective Date (limited to those for which the return for application of tax exemption referred to in item (i) of that paragraph has been submitted pursuant to the provisions of that item; hereinafter referred to as "old separated book-entry government bonds" in this Article), and the provisions then in force continue to govern income that arose before the Effective Date from the holding or transfer of old separated book-entry government bonds, or the amount of losses prescribed in Article 67-17, paragraph (2) of the Former Act on Special Measures Concerning Taxation or any other amount specified by Cabinet Order (referred to as the "amount of losses, etc." in the following paragraph).

②The provisions of Article 67-17, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to income or the loss amount arising from the holding or transfer of separated book-entry government bonds prescribed in paragraph (1) of that Article that belong to the trust property of a foreign investment trust prescribed in paragraph (4) of that Article (hereinafter referred to as a "foreign investment trust" in this paragraph) for which a foreign corporation that is the trustee of a foreign investment trust prescribed in that paragraph (hereinafter referred to as a "foreign corporation that is a trustee" in this paragraph) receives, on or after the Effective Date, a book-entry transfer record, etc. prescribed in paragraph (1) of that Article, and to income or the loss amount arising on or after the Effective Date from the holding or transfer of old separated book-entry government bonds that belong to the trust property of a foreign investment trust, and the provisions then in force continue to govern income or the amount of losses, etc. that arose before the Effective Date from the holding or transfer of old separated book-entry government bonds that belong to the trust property of a foreign investment trust of a foreign corporation that is a trustee.

①The provisions of Article 68-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years beginning on or after the date specified in Article 1, item (xix) of the Supplementary Provisions of family companies listed in items (i) and (ii) of that paragraph, and the provisions then in force continue to govern corporation tax for business years beginning before that date (for family companies listed in item (iii) of Article 68-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation, April 13, 2005) of family companies listed in Article 68-2, paragraph (1), items (i) through (iii) of the Former Act on Special Measures Concerning Taxation.

②With regard to the application of the provisions of Article 68-2, paragraph (2) of the New Act on Special Measures Concerning Taxation in the case where a corporation attaches the documents prescribed in that paragraph for a business year beginning during the period from the Effective Date to the day before the date specified in Article 1, item (xix) of the Supplementary Provisions, the phrase "item (iii) of the preceding paragraph" in that paragraph is deemed to be replaced with "item (iv) of the preceding paragraph".

①The provisions of Article 68-3-7, paragraph (1), paragraph (2), items (i) and (iii), and paragraphs (3) and (5) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable retained income prescribed in paragraph (1) of that Article pertaining to business years of a specified foreign subsidiary, etc. prescribed in that paragraph that end on or after the Effective Date, and to the taxable retained amount prescribed in that paragraph pertaining to that amount of applicable retained income, and the provisions then in force continue to govern the amount of applicable retained income prescribed in Article 68-3-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to business years of a specified foreign subsidiary, etc. prescribed in that paragraph that ended before the Effective Date, and the taxable retained amount prescribed in that paragraph pertaining to that amount of applicable retained income.

②The provisions of Article 68-3-7, paragraph (2), item (ii) of the New Act on Special Measures Concerning Taxation apply to the amount of loss prescribed in that item that arises in business years of a specified foreign subsidiary, etc. prescribed in paragraph (1) of that Article that end on or after the Effective Date, and the provisions then in force continue to govern the amount of loss prescribed in paragraph (2), item (ii) of that Article that arose in business years of a specified foreign subsidiary, etc. prescribed in Article 68-3-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that ended before the Effective Date.

③The provisions of Article 68-3-9, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the taxed retained amount prescribed in that paragraph (limited to that pertaining to amounts included in gross profit and amounts to be included in gross profit in calculating the amount of income for each calculation period (meaning a calculation period prescribed in Article 15-3, paragraphs (1) through (3) of the Corporation Tax Act; the same applies hereinafter in this paragraph) of that specified trust ending on or after April 1, 2000 pursuant to the provisions of Article 68-3-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation, and that pertaining to amounts to be included in gross profit in calculating the amount of income for each calculation period of that specified trust pursuant to the provisions of Article 68-3-7, paragraph (1) of the New Act on Special Measures Concerning Taxation) pertaining to a specified trust prescribed in that paragraph in the case where any of the facts listed in the items of that paragraph arises on or after the Effective Date with respect to a specified foreign subsidiary, etc., foreign affiliated company or foreign affiliated trust prescribed in that paragraph pertaining to that specified trust, and the provisions then in force continue to govern the taxed retained amount prescribed in Article 68-3-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to a specified trust prescribed in that paragraph in the case where any of the facts listed in the items of that paragraph arose before the Effective Date with respect to a specified foreign subsidiary, etc. or foreign affiliated company prescribed in that paragraph pertaining to that specified trust.

①The provisions of Article 68-12 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), items (vi) through (viii)) apply to business base strengthening equipment prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires, manufactures or leases on or after the date specified in Article 1, item (xix) of the Supplementary Provisions, and the provisions then in force continue to govern business base strengthening equipment prescribed in Article 68-12, 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 acquired, manufactured or leased before that date.

②Where the approved business innovation plan prescribed in Article 68-12, paragraph (1), item (vi) of the New Act on Special Measures Concerning Taxation of a consolidated corporation listed in that item (hereinafter referred to as an "approved business innovation plan" in this paragraph) is one deemed to be an approved business innovation plan pursuant to the provisions of Article 2 of the Supplementary Provisions of the Act Partially Amending the Act on Support for Business Innovation of Small and Medium Sized Enterprises (Act No. 30 of 2005), with regard to the application of the provisions of Article 68-12 of the New Act on Special Measures Concerning Taxation to that consolidated corporation, the phrase "or (v)" in paragraph (2) of that Article is deemed to be replaced with ", (v) or (vi)".

The provisions of Article 68-14 of the New Act on Special Measures Concerning Taxation apply to business innovation equipment, etc. prescribed in Article 68-14, 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 acquires, manufactures, constructs or leases on or after the date specified in Article 1, item (xix) of the Supplementary Provisions, and the provisions then in force continue to govern business innovation equipment, etc. prescribed in Article 68-14, 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 acquired, manufactured, constructed or leased before that date.