①The provisions of Article 68-16, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified equipment, etc. prescribed in that paragraph for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. (meaning an acquisition, manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and the provisions then in force continue to govern specified equipment, etc. prescribed in Article 68-16, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.

②The provisions of Article 68-17, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to research facilities prescribed in that paragraph for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern research facilities prescribed in Article 68-17, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.

③The provisions then in force continue to govern earthquake disaster prevention assets prescribed in Article 68-19, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.

④The provisions of Article 68-24, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to jointly used facilities prescribed in that paragraph for which a consolidated parent corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern jointly used facilities prescribed in Article 68-24, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation made an acquisition, etc. before the Effective Date.

⑤The provisions of Article 68-26 of the New Act on Special Measures Concerning Taxation apply to specified advanced telecommunications equipment prescribed in Article 68-26, paragraph (1) of the New Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the date specified in Article 1, item (xii) of the Supplementary Provisions.

⑥The provisions of Article 68-29, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to medical equipment, etc. 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 or manufactures on or after the Effective Date, and the provisions then in force continue to govern medical equipment, etc. prescribed in Article 68-29, 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 or manufactured before the Effective Date.

⑦The provisions then in force continue to govern specified extension or renovation facilities prescribed in Article 68-29, paragraph (2) 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 or constructed before the Effective Date.

⑧The provisions then in force continue to govern replacement hospital buildings, etc. prescribed in Article 68-29, paragraph (3) 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 or constructed before the Effective Date.

⑨The provisions of Article 68-31 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that ended before the Effective Date.

⑩The provisions then in force continue to govern equipment for persons with disabilities, etc. prescribed in Article 68-31, paragraph (2) 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 or manufactured before the Effective Date.

⑪With regard to in-house childcare facilities, etc. prescribed in Article 68-33, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date, the provisions of that Article remain in force.

⑫The provisions of Article 68-34 of the New Act on Special Measures Concerning Taxation apply to rental housing for the elderly with services prescribed in Article 68-34, 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 or newly builds on or after the date specified in Article 1, item (ix) of the Supplementary Provisions.

⑬With regard to good-quality rental housing for the elderly prescribed in Article 68-34, 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 or newly built before the date specified in Article 1, item (ix) of the Supplementary Provisions, the provisions of that Article remain in force. In such a case, the phrase "Article 47, paragraph (1)" in paragraph (2) of that Article is deemed to be replaced with "Article 47, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 17 of the Act Partially Amending the Income Tax Act, etc. to Develop the Tax System in Response to the Current Severe Economic Situation and Employment Conditions (Act No. 82 of 2011), which remains in force pursuant to the provisions of Article 53, paragraph (13) of the Supplementary Provisions of that Act".

⑭With regard to buildings listed in Article 68-35, paragraph (3), item (iii) 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 or newly built before the Effective Date, the provisions of that Article (limited to the part concerning that item) remain in force. In such a case, the phrase "Article 47-2, paragraph (1)" in paragraph (2) of that Article is deemed to be replaced with "Article 47-2, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 17 of the Act Partially Amending the Income Tax Act, etc. to Develop the Tax System in Response to the Current Severe Economic Situation and Employment Conditions (Act No. 82 of 2011), which remains in force pursuant to the provisions of Article 53, paragraph (14) of the Supplementary Provisions of that Act".

⑮The provisions then in force continue to govern planting expenses prescribed in Article 68-38, 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 disbursed before the Effective Date.

The provisions of Article 68-63-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years, ending on or after the date specified in Article 1, item (xi) of the Supplementary Provisions, of a consolidated parent corporation or of a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation.

The provisions of Article 68-63-3 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years, ending on or after the date specified in Article 1, item (x) of the Supplementary Provisions, of a consolidated parent corporation or of a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation.

The provisions of Article 68-66, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated corporation whose consolidated parent corporation business year begins on or after April 1, 2011 (excluding consolidated business years whose consolidated parent corporation business year ends before the Effective Date), and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated corporation whose consolidated parent corporation business year began before April 1 of that year (including consolidated business years whose consolidated parent corporation business year began on or after that date and ends before the Effective Date).

①The provisions then in force continue to govern corporation tax on a transfer of assets prescribed in Article 68-70, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited to the part concerning Article 64, 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 made before the Effective Date.

②The provisions of Article 68-75, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 65-4, paragraph (1), item (xiv)-2 of the New Act on Special Measures Concerning Taxation) apply to corporation tax on 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 (xi) of the Supplementary Provisions.

③The provisions of Articles 68-78 through 68-80 of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i) or (x) of the table in Article 68-78, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to assets listed in the right-hand column of item (i) or (x) of that table that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires on or after the Effective Date, and the provisions then in force continue to govern assets listed in the right-hand column of item (i) or (xix) 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 acquired before the Effective Date.

④The provisions then in force continue to govern corporation tax on a transfer of assets listed in the left-hand column of items (ii) through (iv), (viii), (xi) through (xiii), (xvi) or (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.

⑤The provisions of Articles 68-78 through 68-80 of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (ii), (iv) or (v) of the table in Article 68-78, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to corporation tax on a transfer of assets listed in the left-hand column of item (ii), (iv) or (v) of that table 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 on a transfer of assets listed in the left-hand column of item (v), (vii) or (ix) 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.

⑥The provisions of Article 68-84, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax on a transfer of owned adjacent land, etc. 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 makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax on a transfer of owned adjacent land, etc. prescribed in Article 68-84, 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 of Article 68-88, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated corporation beginning on or after October 1, 2011, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated corporation that began before that date.

The provisions of Article 68-90, paragraphs (3) and (4) of the New Act on Special Measures Concerning Taxation apply to the applicable amount prescribed in paragraph (3) of that Article in calculating the individually taxable amount prescribed in paragraph (1) of that Article for a consolidated business year, ending on or after April 1, 2011, of a consolidated corporation listed in any of the items of that paragraph (limited to the amount for a business year, beginning on or after April 1, 2010, of a specified foreign subsidiary, etc. prescribed in that paragraph pertaining to that consolidated corporation), and to the partially applicable amount prescribed in paragraph (4) of that Article in calculating the individually partially taxable amount prescribed in that paragraph for a consolidated business year, ending on or after April 1, 2011, of that consolidated corporation (limited to the amount for a business year, beginning on or after April 1, 2010, of a specified foreign subsidiary, etc. prescribed in that paragraph pertaining to that consolidated corporation), and the provisions then in force continue to govern the applicable amount prescribed in paragraph (3) of that Article in calculating the individually taxable amount prescribed in Article 68-90, paragraph (1) of the Former Act on Special Measures Concerning Taxation for a consolidated business year, which ended before April 1, 2011, of a consolidated corporation listed in any of the items of that paragraph, and the partially applicable amount prescribed in paragraph (4) of that Article in calculating the individually partially taxable amount prescribed in that paragraph for a consolidated business year of that consolidated corporation which ended before that date.