①The provisions of Articles 64 through 65, Article 65-3 (limited to the part concerning paragraph (3), item (iv)), Article 65-4 (limited to the part concerning paragraph (3), item (iv)), Article 65-5-2, Article 65-7, Article 65-8 and Articles 65-10 through 66-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation for business years in the case where a company split or distribution in kind is carried out on or after October 1, 2010 or a dissolution takes place on or after that date, and the provisions then in force continue to govern corporation tax of a corporation for business years in the case where a company split or post-formation acquisition of assets was carried out before that date or a dissolution took place before that date.

②With regard to corporation tax pertaining to a transfer of land, etc. prescribed in Article 65-4, paragraph (1), item (vi) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date, the provisions then in force continue to govern.

③The provisions of Article 65-4, paragraph (1), item (xxiv) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer, made by a corporation on or after the date specified in Article 1, item (x) of the Supplementary Provisions, of land within an area prescribed in item (xxiv) of that paragraph for which the certification under that item was given on or after that date, and the provisions then in force continue to govern corporation tax pertaining to a transfer, made by a corporation before that date, of land within an area prescribed in Article 65-4, paragraph (1), item (xxiv) of the Former Act on Special Measures Concerning Taxation for which the certification under that item was given before that date.