①With regard to the application of the provisions of Article 43-2, paragraph (3) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xxi) of the Supplementary Provisions, the phrase "the preceding two paragraphs" in that paragraph is deemed to be replaced with "paragraph (1)".

②The provisions then in force continue to govern industrial cluster assets prescribed in Article 44, paragraph (1) of the Former Act on Special Measures Concerning Taxation of which a corporation made an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies in the following paragraph) before the Effective Date.

③The provisions of Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to items (ii) through (iv) of the table in that paragraph) apply to industrial machinery, etc. prescribed in that paragraph of which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation of which a corporation made an acquisition, etc. before the Effective Date.

④The districts listed in the first column of item (iii) of the table in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation are deemed to be districts listed in the first column of item (iii) of the table in Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date until the day on which six months have elapsed from the Effective Date (or, if an international logistics hub industrial cluster plan prescribed in Article 41, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa has been submitted under the provisions of paragraph (5) of that Article by that day, the day before the date of that submission), and the provisions of that paragraph (limited to the part pertaining to that item) apply.

⑤The provisions of Article 45 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (iii) of the table in paragraph (2)) apply to industrial promotion machinery, etc. prescribed in that paragraph of which a corporation makes an acquisition, etc. prescribed in that paragraph on or after the Effective Date.

⑥With regard to industrial promotion machinery, etc. prescribed in Article 45, paragraph (2) of the Former Act on Special Measures Concerning Taxation of which a corporation made an acquisition, etc. prescribed in that paragraph before the Effective Date, the provisions of that Article (limited to the part pertaining to item (ii) of the table in that paragraph (limited to the part pertaining to the area specified by Cabinet Order prescribed in the left-hand column of that item)) remain in force. In this case, the phrase "Article 68-27, paragraph (2)" in paragraph (3) of that Article is deemed to be replaced with "Article 68-27, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014), which remains in force pursuant to the provisions of Article 115, paragraph (6) of the Supplementary Provisions of that Act".

⑦The provisions of Article 47-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (3), item (ii) (limited to the part pertaining to the area plan prescribed in that item)) apply to specified redevelopment buildings, etc. prescribed in Article 47-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that a corporation acquires or newly builds on or after the date specified in Article 1, item (xvii) of the Supplementary Provisions.

⑧The provisions of Article 47-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (3), item (iii)) apply to specified redevelopment buildings, etc. prescribed in Article 47-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that a corporation acquires or newly builds on or after the date specified in Article 1, item (xvi) of the Supplementary Provisions.

①The provisions of Article 55, paragraph (5), Article 55-5, paragraph (4), Article 55-6, paragraph (4), Article 56, paragraph (6), Article 57-3, paragraph (4), Article 57-4, paragraph (6), Article 57-7, paragraph (6), Article 57-7-2, paragraph (5), Article 57-8, paragraph (6) and Article 58, paragraph (6) of the New Act on Special Measures Concerning Taxation apply to corporation tax for a business year (limited to a business year beginning on or after the Effective Date) that includes, where, on or after the Effective Date, a corporation's approval for filing blue returns is revoked or the corporation submits a written notification to the effect that it will discontinue filing blue returns, the date on which the fact giving grounds for the revocation of that approval occurred or the date on which that written notification was submitted (or, if the date on which that written notification was submitted is after the end of the business year in which the corporation discontinued filing blue returns, the end of that business year; referred to as the "date of the event leading to cancellation on or after the effective date" in this paragraph and Article 87, paragraph (1) of the Supplementary Provisions), and the provisions then in force continue to govern corporation tax for each business year, from the business year (including a business year that includes a date of the event leading to cancellation on or after the effective date and that began before the Effective Date) that includes, where, before the Effective Date, a corporation's approval for filing blue returns was revoked or the corporation submitted a written notification to the effect that it would discontinue filing blue returns, the date on which the fact giving grounds for the revocation of that approval occurred or the date on which that written notification was submitted (or, if the date on which that written notification was submitted is after the end of the business year in which the corporation discontinued filing blue returns, the end of that business year), to the business year that includes the day before the day on which two years have elapsed from the first day of that business year.

②The provisions of Article 55 of the New Act on Special Measures Concerning Taxation (excluding the part pertaining to paragraph (5)) apply to specified shares, etc. referred to in paragraph (1) of that Article that a corporation acquires on or after the Effective Date, and the provisions then in force continue to govern specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired before the Effective Date.

③The provisions of Articles 55-2 and 55-3 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation ending on or after the Effective Date.

①The provisions of Article 60 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1)) apply to corporation tax for business years ending on or after the Effective Date of a corporation listed in the left-hand column of any item of the table in that paragraph (hereinafter referred to as the "new table" in this Article), and the provisions then in force continue to govern corporation tax for business years that ended before the Effective Date of a corporation listed in the left-hand column of item (i) or (ii) of the table in Article 60, paragraph (1) of the Former Act on Special Measures Concerning Taxation (hereinafter referred to as the "former table" in this Article).

②With regard to the application of the provisions of Article 60 of the Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), and including where applied by deeming pursuant to the provisions of the following paragraph, paragraph (4), (6) or (7)) in business years ending on or after the Effective Date of a corporation established before the Effective Date (including a corporation established, within a district deemed to be a district listed in the middle column of any item of the new table pursuant to the provisions of paragraph (6) or (7), during the period for which it is so deemed), the phrase "(the date of submission prescribed in the left-hand column of the relevant item" in paragraph (1) of that Article is deemed to be replaced with ", out of those, the date of the district designation (meaning, for a corporation listed in the left-hand column of item (i) of that table, the designation under the provisions of Article 29, paragraph (1) of the Act on Special Measures for the Promotion and Development of Okinawa prior to the amendment by the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 7 of 2014), and, for a corporation listed in the left-hand column of item (ii) of that table, the designation under the provisions of Article 42, paragraph (1) of that Act (or, for a corporation deemed to be a corporation listed in the left-hand column of item (ii) of the new table prescribed in Article 26, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012) pursuant to the provisions of paragraph (3) of that Article, the designation under the provisions of Article 42, paragraph (1) of the Act on Special Measures for the Promotion and Development of Okinawa prior to the amendment by the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 13 of 2012)))", and the phrase "limited to those." is deemed to be replaced with "those (".

③A corporation that obtained, before the Effective Date, the certification prescribed in the left-hand column of item (i) of the former table (limited to one deemed to have obtained the certification referred to in Article 30, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa pursuant to the provisions of Article 4, paragraph (1) of the Supplementary Provisions of the Okinawa Promotion Act Partial Amendment Act) is deemed to be a corporation listed in the left-hand column of item (i) of the new table in business years of that corporation ending on or after the Effective Date.

④A corporation that obtained, before the Effective Date, the certification prescribed in the left-hand column of item (ii) of the former table (limited to one deemed to have obtained the certification referred to in Article 44, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa pursuant to the provisions of Article 4, paragraph (3) of the Supplementary Provisions of the Okinawa Promotion Act Partial Amendment Act, and including one deemed to be a corporation listed in that column pursuant to the provisions of Article 26, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012) (referred to as a "former certified corporation" in this paragraph)) is deemed to be a corporation listed in the left-hand column of item (ii) of the new table in business years of that corporation ending on or after the Effective Date. In this case, with regard to the application of the provisions of Article 60 of the New Act on Special Measures Concerning Taxation to a former certified corporation, the phrase "pertaining to the business (including a business specified by Cabinet Order as a business related to that business that is carried out in an area other than that district)" in paragraph (1) of that Article is deemed to be replaced with "pertaining to the business", and the phrase "40 percent" is deemed to be replaced with "35 percent".

⑤With regard to corporation tax for business years ending on or after the Effective Date of a corporation that obtained, before the Effective Date, the certification prescribed in the left-hand column of item (iii) of the former table, the provisions of Article 60 of the Former Act on Special Measures Concerning Taxation (limited to the part pertaining to that item) remain in force. In this case, the phrase "Act on Special Measures for the Promotion and Development of Okinawa" in that item is deemed to be replaced with "Act on Special Measures for the Promotion and Development of Okinawa prior to the amendment by the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 7 of 2014)".

⑥The districts listed in the middle column of item (i) of the former table are deemed to be districts listed in the middle column of item (i) of the new table during the period from the Effective Date until the day on which six months have elapsed from the Effective Date (or, if an information and communications industry promotion plan prescribed in Article 28, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa has been submitted under the provisions of paragraph (5) of that Article by that day, the day before the date of that submission), and the provisions of Article 60 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to that item) apply.

⑦The districts listed in the middle column of item (ii) of the former table (including areas deemed to be districts listed in that column pursuant to the provisions of Article 26, paragraph (6) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012)) are deemed to be districts listed in the middle column of item (ii) of the new table during the period from the Effective Date until the day on which six months have elapsed from the Effective Date (or, if an international logistics hub industrial cluster plan prescribed in Article 41, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa has been submitted under the provisions of paragraph (5) of that Article by that day, the day before the date of that submission), and the provisions of Article 60 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to that item) apply.

⑧The provisions of Article 60 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (2)) apply to corporation tax for business years ending on or after the Effective Date of a corporation prescribed in that paragraph.

①The provisions of Article 61-2, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to corporation tax for a business year of a corporation (limited to a business year beginning on or after the Effective Date) that includes a date of the event leading to cancellation on or after the effective date, and the provisions then in force continue to govern corporation tax for each business year, from the business year (including a business year that includes a date of the event leading to cancellation on or after the effective date and that began before the Effective Date) that includes, where, before the Effective Date, a corporation's approval for filing blue returns was revoked or the corporation submitted a written notification to the effect that it would discontinue filing blue returns, the date on which the fact giving grounds for the revocation of that approval occurred or the date on which that written notification was submitted (or, if the date on which that written notification was submitted was after the end of the business year in which the corporation discontinued filing blue returns, the end of that business year), to the business year that includes the day before the day on which two years have elapsed from the first day of that business year.

②The provisions of Article 61-3 of the New Act on Special Measures Concerning Taxation apply to agricultural land, etc. prescribed in paragraph (1) of that Article a transfer of which a corporation receives through a distribution in kind carried out on or after the Effective Date, and the provisions then in force continue to govern agricultural land, etc. prescribed in Article 61-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation a transfer of which a corporation received through a distribution in kind carried out before the Effective Date.

If the date on which the provisions listed in Article 1, item (i) of the Supplementary Provisions of the National Strategic Special Zones Act come into effect falls after the Effective Date, with regard to the application of the provisions of Article 62, paragraph (6) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date on which the provisions listed in that item come into effect, the phrase "and Article 42-9" in item (ii) of that paragraph is deemed to be replaced with ", Article 42-9 and Article 42-11", and the phrase "Article 42-9, paragraph (1), Article 42-10, paragraph (2)" is deemed to be replaced with "Article 42-9, paragraph (1)".

If the date on which the provisions listed in Article 1, item (i) of the Supplementary Provisions of the National Strategic Special Zones Act come into effect falls after the Effective Date, with regard to the application of the provisions of Article 62-3, paragraph (11) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date on which the provisions listed in that item come into effect, the phrase "and Article 42-9" in item (ii) of that paragraph is deemed to be replaced with ", Article 42-9 and Article 42-11", and the phrase "Article 42-9, paragraph (1), Article 42-10, paragraph (2)" is deemed to be replaced with "Article 42-9, paragraph (1)".