①With regard to the production equipment for specified processed agricultural products prescribed in Article 68-25, paragraph (1) 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 acquired or manufactured before the Effective Date, the provisions then in force continue to govern.

②The provisions of Article 68-26, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified telecommunications equipment prescribed in Article 68-26, paragraph (1) of the New 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 makes an acquisition, etc. (meaning an acquisition, manufacture or construction; the same applies hereinafter in this paragraph and the following paragraph) on or after the date specified in Article 1, item (xvi) of the Supplementary Provisions, and the provisions then in force continue to govern specified reliability-enhancing equipment prescribed in Article 68-26, paragraph (1) 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 that date.

③With regard to the disaster countermeasure core broadcasting equipment, etc. prescribed in Article 68-26, paragraph (2) 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.

④The provisions of Article 68-31 of the New Act on Special Measures Concerning Taxation apply to corporation tax of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation for consolidated business years ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation for consolidated business years that ended before the Effective Date.

⑤With regard to the application of the provisions of Article 68-31 of the New Act on Special Measures Concerning Taxation in a consolidated business year of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that began before the Effective Date and ends on or after the Effective Date, the phrase "period (hereinafter referred to as the 'designated period' in this paragraph)" in paragraph (1) of that Article is deemed to be replaced with "period"; the phrase ", which are specified by Cabinet Order as being located at a place of business where persons with disabilities engage in work, within the designated period of that consolidated business year" with ", within that consolidated business year"; and the phrase "meaning the amount" with "meaning the amount (or, for those that do not fall under assets specified by Cabinet Order as being located at a place of business where persons with disabilities engage in work, the amount calculated by multiplying that amount by the number of months in the period from the first day of that consolidated business year to March 31, 2016, and dividing the result by the number of months in that consolidated business year)".

⑥The number of months referred to in Article 68-31, paragraph (1) of the New Act on Special Measures Concerning Taxation as applied following the deemed replacement of terms pursuant to the provisions of the preceding paragraph is calculated in accordance with the calendar, and a fraction of less than one month is counted as one month.

⑦The provisions of Article 68-34, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to rental housing for the elderly with services prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or newly builds on or after the Effective Date.

⑧With regard to rental housing for the elderly with services prescribed in Article 68-34, paragraph (1) 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 acquired or newly built before the Effective Date, the provisions of that Article remain in force. In this case, the phrase "Article 47, paragraph (1)" in paragraph (2) of that Article is deemed to be replaced with "Article 47, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016), which remains in force pursuant to the provisions of Article 92, paragraph (8) of the Supplementary Provisions of that Act".

⑨The provisions of Article 68-36 of the New Act on Special Measures Concerning Taxation apply to warehouse buildings, etc. prescribed in Article 68-36, paragraph (1) of the New 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 acquires or constructs on or after the date specified in Article 1, item (xv) of the Supplementary Provisions.

⑩With regard to buildings for warehouse use and their associated facilities, or structures, prescribed in Article 68-36, paragraph (1) of the Former Act on Special Measures Concerning Taxation that, on or before March 31, 2017, were acquired or constructed by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that, before the date specified in Article 1, item (xv) of the Supplementary Provisions, obtained the certification referred to in Article 4, paragraph (1) of the Act on Advancement of Integration and Streamlining of Distribution Business prior to the amendment by the Act Partially Amending the Act on Advancement of Integration and Streamlining of Distribution Business (Act No. 36 of 2016) (hereinafter referred to as the "Former Distribution Efficiency Act" in this paragraph), or that, before that date, obtained the confirmation prescribed in Article 7, paragraph (1) of the Former Distribution Efficiency Act, the provisions of that Article remain in force. In this case, the phrase ", the Act on Advancement of Integration and Streamlining of Distribution Business" in that paragraph is deemed to be replaced with ", the Act on Advancement of Integration and Streamlining of Distribution Business prior to the amendment by the Act Partially Amending the Act on Advancement of Integration and Streamlining of Distribution Business (Act No. 36 of 2016; hereinafter referred to as the 'Distribution Efficiency Act Amendment Act' in this paragraph) (hereinafter referred to as the 'Former Distribution Efficiency Act' in this paragraph)"; the phrase "or that Act" with "or the Former Distribution Efficiency Act"; the phrase "that Act stated in the certified comprehensive streamlining plan prescribed in Article 5, paragraph (2) of the Act on Advancement of Integration and Streamlining of Distribution Business" with "the Former Distribution Efficiency Act stated in the comprehensive streamlining plan prescribed in Article 2 of the Supplementary Provisions of the Distribution Efficiency Act Amendment Act"; and the phrase "Article 48, paragraph (1)" in paragraph (2) of that Article with "Article 48, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016), which remains in force pursuant to the provisions of Article 92, paragraph (10) of the Supplementary Provisions of that Act".

①The provisions of Article 68-43 of the New Act on Special Measures Concerning Taxation (excluding paragraph (4)) apply to specified shares, etc. referred to 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 on or after the Effective Date, and the provisions then in force continue to govern specified shares, etc. referred to in Article 68-43, paragraph (1) 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 acquired before the Effective Date.

The provisions of Article 68-61, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to the inclusion in gross profit of the amount of the reserve for exploration or the reserve for overseas exploration that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation sets aside pursuant to the provisions of paragraph (1) or (2) of that Article in a consolidated business year beginning on or after the Effective Date (including the reserve for exploration or the reserve for overseas exploration set aside pursuant to the provisions of Article 58, paragraph (1) or (2) of the New Act on Special Measures Concerning Taxation in a business year that does not fall under a consolidated business year beginning on or after the Effective Date), and the provisions then in force continue to govern the inclusion in gross profit of the amount of the reserve for exploration or the reserve for overseas exploration that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation set aside pursuant to the provisions of Article 68-61, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation in a consolidated business year that began before the Effective Date (including the reserve for exploration or the reserve for overseas exploration set aside pursuant to the provisions of Article 58, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation in a business year that does not fall under a consolidated business year beginning before the Effective Date).