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".

①The provisions of Article 65, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax relating to transfers of assets prescribed in that paragraph that a corporation makes on or after the Effective Date, and with regard to corporation tax relating to transfers of assets prescribed in Article 65, paragraph (1) 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.

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

③With regard to corporation tax relating to exchanges or transfers of owned adjacent land, etc. prescribed in Article 65-13, paragraph (1) 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.

The provisions of Article 67-5-2 of the New Act on Special Measures Concerning Taxation apply in the case where the fact prescribed in paragraph (1) of that Article arises on or after the Effective Date.

The provisions of Article 67-15, paragraph (1), item (ii), (f) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of an investment corporation prescribed in that paragraph ending on or after the date specified in Article 1, item (viii) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax for business years of an investment corporation prescribed in Article 67-15, paragraph (1) of the Former Act on Special Measures Concerning Taxation that ended before that date.

①The provisions of Article 67-17, paragraphs (1) and (10) of the New Act on Special Measures Concerning Taxation apply to interest on book-entry government bonds or book-entry municipal bonds prescribed in paragraph (1) of that Article and profit from redemption prescribed in that paragraph that a foreign corporation receives on or after January 1, 2016, and with regard to interest on book-entry government bonds or book-entry municipal bonds prescribed in Article 67-17, paragraph (1) of the Former Act on Special Measures Concerning Taxation and profit from redemption prescribed in that paragraph that were received before that date, the provisions then in force continue to govern.

②The provisions of Article 67-17, paragraphs (2) and (10) of the New Act on Special Measures Concerning Taxation apply to interest and similar income and profit from redemption prescribed in that paragraph on specified book-entry corporate bonds, etc. prescribed in paragraph (2) of that Article that a foreign corporation receives on or after January 1, 2016, and with regard to interest and similar income and profit from redemption prescribed in that paragraph on specified book-entry corporate bonds, etc. prescribed in Article 67-17, paragraph (2) of the Former Act on Special Measures Concerning Taxation that were received before that date, the provisions then in force continue to govern.

③The provisions of Article 67-17, paragraphs (3) and (10) of the New Act on Special Measures Concerning Taxation apply to interest on private foreign bonds prescribed in paragraph (3) of that Article and profit from redemption prescribed in that paragraph that a foreign corporation receives on or after January 1, 2016, and with regard to interest on private foreign bonds prescribed in Article 67-17, paragraph (3) of the Former Act on Special Measures Concerning Taxation and issue discounts prescribed in that paragraph that were received before that date, the provisions then in force continue to govern.

④The provisions of Article 67-17, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to profit from redemption prescribed in Article 41-12, paragraph (7) of the New Act on Special Measures Concerning Taxation on discount bonds prescribed in that paragraph, and to the margin in the case where the amount received through the redemption prescribed in Article 41-12-2, paragraph (1) of the New Act on Special Measures Concerning Taxation of discount bonds prescribed in paragraph (6), item (i) of that Article exceeds the acquisition cost of those discount bonds, that arise on or after January 1, 2016, and with regard to profit from redemption prescribed in Article 67-17, paragraph (4) of the Former Act on Special Measures Concerning Taxation on discount bonds prescribed in that paragraph that arose before that date, the provisions then in force continue to govern.

⑤The provisions of Article 67-17, paragraphs (6) and (10) of the New Act on Special Measures Concerning Taxation apply to income arising on or after January 1, 2016 from the holding by a foreign corporation of specified book-entry discount bonds prescribed in paragraph (6) of that Article, and with regard to profit from redemption prescribed in Article 67-17, paragraph (6) of the Former Act on Special Measures Concerning Taxation on specified short-term public and corporate bonds prescribed in that paragraph that was received before that date, the provisions then in force continue to govern.

⑥The provisions of Article 67-17, paragraphs (9) and (10) of the New Act on Special Measures Concerning Taxation apply to the amount of loss arising on or after January 1, 2016 from the redemption (including retirement by purchase; the same applies hereinafter in this paragraph) of book-entry government bonds or book-entry municipal bonds prescribed in paragraph (1) of that Article, or of specified book-entry corporate bonds, etc. or private foreign bonds prescribed in paragraph (9) of that Article, held by a foreign corporation, or to the amount specified by Cabinet Order prescribed in paragraph (9) of that Article that arises on or after that date from the holding of specified book-entry discount bonds prescribed in that paragraph, and with regard to the amount of loss prescribed in paragraph (9) of Article 67-17 of the Former Act on Special Measures Concerning Taxation that arose before that date from the redemption of book-entry government bonds or book-entry municipal bonds prescribed in paragraph (1) of that Article, specified book-entry corporate bonds, etc. prescribed in paragraph (2) of that Article, private foreign bonds prescribed in paragraph (3) of that Article or specified short-term public and corporate bonds prescribed in paragraph (6) of that Article, the provisions then in force continue to govern.

With regard to income that arose before January 1, 2016 from the holding or transfer by a foreign corporation of separated book-entry government bonds prescribed in Article 67-18, paragraph (1) of the Former Act on Special Measures Concerning Taxation, and the amount of loss prescribed in paragraph (2) of that Article, the provisions then in force continue to govern.

The provisions of Article 68-9, paragraph (12), item (iii) of the New Act on Special Measures Concerning Taxation apply to the amount of experimental research expenses prescribed in that item that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation disburses on or after the Effective Date, and with regard to the amount of experimental research expenses prescribed in Article 68-9, paragraph (12), 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 disbursed before the Effective Date, the provisions then in force continue to govern.

①The provisions of Article 68-10 of the New Act on Special Measures Concerning Taxation (excluding paragraphs (6), (7) and (9), and limited to the part pertaining to paragraph (1), item (i), (a)) apply to depreciable assets listed in item (i), (a) of 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, or manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and with regard to depreciable assets listed in Article 68-10, paragraph (1), item (i), (a) 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 then in force continue to govern.

②With regard to depreciable assets listed in Article 68-10, paragraph (1), item (ii), (a) 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 then in force continue to govern.

③The provisions of Article 68-10, paragraphs (6) and (7) of the New Act on Special Measures Concerning Taxation apply to specified equipment, etc. for promoting the reduction of environmental load from energy use prescribed in paragraph (6) of that Article 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.

④The provisions of Article 68-10, paragraph (9) of the New Act on Special Measures Concerning Taxation apply to equipment, etc. for promoting the reduction of environmental load from energy use prescribed in paragraph (1) of that Article 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.

The provisions of Article 68-15 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to tools, furniture and fixtures prescribed in Article 42-11, paragraph (1), item (i) of the New Act on Special Measures Concerning Taxation) apply to tools, furniture and fixtures prescribed in that item 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.

The provisions of Article 68-15-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years for which a 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) begins on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years for which a consolidated corporation's consolidated parent corporation business year began before the Effective Date.

The provisions of Article 68-15-4 of the New Act on Special Measures Concerning Taxation apply to business improvement equipment prescribed in paragraph (1) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires, or manufactures or constructs, on or after the Effective Date.