Except as otherwise provided, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 8 (hereinafter referred to as the "New Act on Special Measures Concerning Taxation") apply to income tax for 2015 and subsequent years, and the provisions then in force continue to govern income tax for 2014 and earlier years.

The provisions then in force continue to govern specified domestic source income prescribed in Article 9-4, paragraph (5) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 8 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation") that the Trust Corporation prescribed in that paragraph of a specified-purpose trust prescribed in that paragraph is to receive payment of before April 1, 2016.

With regard to the application of the provisions of Article 9-9 of the New Act on Special Measures Concerning Taxation during the period from January 1, 2016 to March 31, 2016, the phrase "a permanent establishment" in paragraphs (1) and (2) of that Article is deemed to be replaced with "a permanent establishment in Japan".

①The provisions of Article 10 of the New Act on Special Measures Concerning Taxation apply to income tax for 2016 and subsequent years, and the provisions then in force continue to govern income tax for 2015 and earlier years.

②With regard to the application of the provisions of Article 10 of the Former Act on Special Measures Concerning Taxation during the period from the Effective Date to December 31, 2015, the phrase "Article 42-4, paragraph (12), item (v)" in paragraph (8), item (iii) of that Article is deemed to be replaced with "Article 42-4, paragraph (6), item (iv)".

The provisions then in force continue to govern income tax for 2015 and earlier years of an individual prescribed in Article 10-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation.

The provisions of Article 10-2, paragraph (6) of the New Act on Special Measures Concerning Taxation apply to specified equipment, etc. for promoting the reduction of energy-related environmental load prescribed in that paragraph that an individual acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern specified equipment, etc. for promoting the reduction of energy-related environmental load prescribed in Article 10-2-2, paragraph (6) of the Former Act on Special Measures Concerning Taxation that an individual acquired, manufactured or constructed before the Effective Date.

With regard to the application of the provisions of Article 10-4, paragraph (3) of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xi) of the Supplementary Provisions to December 31, 2015, the phrase "the income tax on business income before adjustment prescribed in Article 10, paragraph (6), item (ii)" in that paragraph is deemed to be replaced with "the amount specified by Cabinet Order as the amount of income tax on the amount of business income".

①The provisions of Article 10-5 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraphs (2) and (3) of that Article) apply to income tax for the year that includes the date specified in Article 1, item (xi) of the Supplementary Provisions and subsequent years.

②With regard to the application of the provisions of Article 10-5 of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xi) of the Supplementary Provisions to December 31, 2015, the phrase "the income tax on business income before adjustment prescribed in Article 10, paragraph (6), item (ii)" in paragraph (1) of that Article is deemed to be replaced with "the amount specified by Cabinet Order as the amount of income tax on the amount of business income", the phrase "small and medium sized business operator (Article 10, paragraph (6), item (iv)" is deemed to be replaced with "small and medium sized enterprise (Article 10, paragraph (4)", the phrase "a small and medium sized business operator" is deemed to be replaced with "an individual who falls under the category of small and medium sized enterprise", and the phrase "small and medium sized business operator" in item (i) of that paragraph is deemed to be replaced with "small and medium sized enterprise".

The provisions then in force continue to govern assets for production, etc. prescribed in Article 10-5-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. prescribed in that paragraph in any year up to and including 2015.

The provisions of Article 10-5-2 of the New Act on Special Measures Concerning Taxation apply to business improvement equipment prescribed in paragraph (1) of that Article that an individual acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern business improvement equipment prescribed in Article 10-5-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired, manufactured or constructed before the Effective Date.

①The provisions of Article 11, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (ii) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item for which an individual makes an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this paragraph and paragraph (3)) on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the middle column of item (ii) of the table in Article 11, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date.

②The provisions then in force continue to govern equipment for manufacturing new-use processed rice products, etc. prescribed in Article 11-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date.

③The provisions of Article 12 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (i) of the table in paragraph (1)) apply to depreciable assets listed in the third column of that item for which an individual makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the third column of item (i) of the table in Article 12, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date.

④The provisions of Article 12 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to items (i) and (iv) of the table in paragraph (3)) apply to industrial promotion machinery, etc. prescribed in that paragraph for which an individual makes an acquisition, etc. prescribed in that paragraph on or after the Effective Date.

⑤With regard to industrial promotion machinery, etc. prescribed in Article 12, paragraph (3) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. prescribed in that paragraph before the Effective Date, the provisions of that Article (limited to the part pertaining to item (i) of the table in that paragraph) remain in force.

⑥With regard to the application of the provisions of Article 12 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to December 31, 2015, the phrase "Article 10, paragraph (6), item (iv)" in paragraph (3) of that Article is deemed to be replaced with "Article 10, paragraph (4)", and the phrase "small and medium sized business operator" is deemed to be replaced with "individual who falls under the category of small and medium sized enterprise".

⑦The provisions then in force continue to govern depreciable assets listed in Article 12-2, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date.

⑧Where an individual has, in each year of 2015 and prior years, an amount of transactions with support business facilities prescribed in Article 13-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation (hereinafter referred to as the "amount of transactions with support business facilities" in this paragraph), if the total amount of transactions with support business facilities in that year exceeds the total amount of transactions with support business facilities in the year preceding that year, the provisions then in force continue to govern the assets acquired within three years prescribed in that paragraph that the individual holds on December 31 prescribed in that paragraph.

⑨The provisions of Article 13-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to assets for measures to support the development of the next generation prescribed in that paragraph that are held, on December 31 prescribed in that paragraph of each year of 2015 and subsequent years, by an individual who obtains the certification of conformity to standards or the special certification of conformity to standards prescribed in that paragraph on or after the Effective Date, and the provisions then in force continue to govern specified buildings, etc. prescribed in Article 13-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are held, on December 31 prescribed in that paragraph of each year of 2015 and prior years, by an individual who obtained the certification of conformity to standards prescribed in that paragraph before the Effective Date.

⑩The provisions of Article 14-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (2), item (i), (b)) apply to specified urban renaissance buildings, etc. prescribed in paragraph (1) of that Article that an individual acquires or newly constructs on or after the Effective Date.

⑪With regard to the buildings listed in Article 14-2, paragraph (2), items (i) and (ii) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly constructed before the Effective Date (for the buildings listed in item (ii) of that paragraph, limited to those developed within the areas listed in (b) of that item; the same applies hereinafter in this paragraph), the provisions of that Article (limited to the part pertaining to the buildings listed in paragraph (2), items (i) and (ii)) remain in force.

⑫The provisions of Article 14-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (2), item (iii)) apply to specified urban renaissance buildings, etc. prescribed in Article 14-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual acquires or newly constructs on or after the date specified in Article 1, item (xii) of the Supplementary Provisions.

⑬With regard to the structures listed in Article 14-2, paragraph (2), item (iv) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly constructed before the date specified in Article 1, item (xii) of the Supplementary Provisions (including those specified by Order of the Ministry of Finance prescribed in that paragraph that are installed together with those structures; the same applies hereinafter in this paragraph), the provisions of that Article (limited to the part pertaining to the structures listed in that item) remain in force. In such a case, the phrase "March 31, 2015" in paragraph (1) of that Article is deemed to be replaced with "the day before the date on which the Act Partially Amending the Flood Control Act, etc. (Act No. 22 of 2015) comes into effect".

⑭With regard to the application of the provisions of Article 19 of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xi) of the Supplementary Provisions to December 31, 2015, the phrase "Article 10-2" in item (i) of that Article is deemed to be replaced with "Article 10-2-2".

The provisions of Article 24-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified agricultural machinery, etc. prescribed in that paragraph that an individual acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern specified agricultural machinery, etc. prescribed in Article 24-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired, manufactured or constructed before the Effective Date.

The provisions of Article 30-2 of the New Act on Special Measures Concerning Taxation apply to income tax for 2016 and subsequent years, and the provisions then in force continue to govern income tax for 2015 and prior years.

①The provisions of Article 31-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (2), item (viii)-2) apply to transfers falling under a transfer for a superior residential area, etc. prescribed in Article 31-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual carries out on or after the date specified in Article 1, item (xiii) of the Supplementary Provisions.

②The provisions of Articles 37 through 37-4 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to the right-hand column of item (vi) of the table in Article 37, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to a transfer in the case where an individual transfers assets listed in the left-hand column of that item on or after the Effective Date and that individual acquires assets listed in the right-hand column of that item on or after the Effective Date, and the provisions then in force continue to govern the transfers in the case where an individual transferred assets listed in the left-hand column of item (vi) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date and in the case where an individual transfers assets listed in that column on or after the Effective Date and that individual acquired assets listed in the right-hand column of that item before the Effective Date.

③The provisions of Articles 37 through 37-4 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to the right-hand column of item (ix) of the table in Article 37, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to a transfer in the case where an individual transfers assets listed in the left-hand column of that item on or after January 1, 2015 and that individual acquires assets listed in the right-hand column of that item on or after that date, and the provisions then in force continue to govern the transfers in the case where an individual transferred assets listed in the left-hand column of item (ix) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation before that date and in the case where an individual transfers assets listed in that column on or after that date and that individual acquired assets listed in the right-hand column of that item before that date.

④The provisions of Article 37, paragraph (9), Article 37-2, paragraphs (2) through (4) (limited to the part pertaining to Article 37, paragraph (9) of the New Act on Special Measures Concerning Taxation) and Article 37-3, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to a transfer in the case where an individual transfers assets listed in the left-hand column of item (ix) of the table in Article 37, paragraph (1) of the New Act on Special Measures Concerning Taxation on or after the date specified in Article 1, item (xi) of the Supplementary Provisions and that individual acquires assets listed in the right-hand column of that item on or after that date.