①The provisions of Article 68-9, paragraphs (1) through (3) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year begins on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year began before the Effective Date.

②The provisions then in force continue to govern the amount of special experimental research expenses prescribed in Article 68-9, paragraph (12), item (iii) of the Former Act on Special Measures Concerning Taxation that is included in deductible expenses in calculating the amount of consolidated income for the consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation for which the consolidated parent corporation business year began before the Effective Date.

③The provisions then in force continue to govern the consolidated carried-over excess of the tax credit limit prescribed in Article 68-9, paragraph (12), item (iv) of the Former Act on Special Measures Concerning Taxation (including an amount deemed to be the consolidated carried-over excess of the tax credit limit prescribed in that item pursuant to the provisions of paragraph (4) of that Article) and the carried-over excess of the tax credit limit for small or medium-sized consolidated corporations prescribed in paragraph (12), item (viii) of that Article (including an amount deemed to be the carried-over excess of the tax credit limit for small or medium-sized consolidated corporations prescribed in that item pursuant to the provisions of paragraph (4) of that Article as applied mutatis mutandis pursuant to paragraph (8) of that Article) in the consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation for which the consolidated parent corporation business year began before the Effective Date.

④In the case where the approval under Article 4-2 of the Corporation Tax Act of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation has been revoked pursuant to the provisions of Article 4-5, paragraph (1) of that Act, the provisions then in force continue to govern the amount specified by Cabinet Order prescribed in Article 68-9, paragraph (11) of the Former Act on Special Measures Concerning Taxation (including as applied with the replacement of terms pursuant to the provisions of Article 68-9-2, paragraph (7) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 2013) as it read prior to the amendment by the provisions of Article 116 of the Supplementary Provisions, which remains in force pursuant to the provisions of Article 75 of the Supplementary Provisions of that Act) pertaining to those consolidated business years, out of the consolidated business years of the consolidated parent corporation or consolidated subsidiary corporation whose approval has been revoked that began within five years before the date of revocation prescribed in that paragraph, for which the consolidated parent corporation business year began before the Effective Date.

⑤With regard to the application of the provisions of Articles 68-9 through 68-11, Articles 68-13 through 68-15-2 and Articles 68-15-4 through 68-15-7 of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 8 (excluding the provisions listed in (a) of that item) and of the provisions of Articles 25-2 through 25-3-3 of the New Special Provisions Law for Earthquake Victims during the period from the Effective Date to the day before the date specified in Article 1, item (xi) of the Supplementary Provisions, the phrase "Article 68-15-2, paragraph (2), Article 68-15-3" in Article 68-9, paragraph (6), item (ii), (a) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 8 (excluding the provisions listed in (a) of that item) is deemed to be replaced with "Article 68-15-2".

⑥In the case where there is an amount of experimental research expenses prescribed in Article 68-9-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that is included in deductible expenses in calculating the amount of consolidated income for the consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation for which the consolidated parent corporation business year began before the Effective Date, the provisions then in force continue to govern the amount to be deducted in those consolidated business years pursuant to the provisions of Article 68-9, paragraphs (1) through (3), (6) or (7) of the Former Act on Special Measures Concerning Taxation.