①With regard to the application of the provisions of Article 59-2 of the New Act on Special Measures Concerning Taxation for business years beginning during the period from the Effective Date to March 31, 2014 of a corporation that received, before the Effective Date, the certification of a plan prescribed in Article 59-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation (excluding a corporation that receives, on or after the Effective Date, the certification of a plan prescribed in Article 59-2, paragraph (1) of the New Act on Special Measures Concerning Taxation), the phrase "Japanese ships (including specified quasi-Japanese ships (meaning quasi-Japanese ships prescribed in Article 39-5, paragraph (5) of the Marine Transportation Act that are specified by Order of the Ministry of Finance as contributing to securing stable maritime transportation); the same applies in the following item)" in paragraph (1), item (i) of that Article is deemed to be replaced with "Japanese ships", and the phrase "that Act" with "the Marine Transportation Act".

②With regard to the application of the provisions of Article 59-2 of the New Act on Special Measures Concerning Taxation for business years beginning during the period from the Effective Date to March 31, 2014 of a corporation that receives, on or after the Effective Date, the certification of a plan prescribed in paragraph (1) of that Article, the phrase "the day of commencement" in paragraph (2) of that Article is deemed to be replaced with "the day on which two months have elapsed from the day of commencement".