The provisions of Article 10-5 of the New Act on Special Measures Concerning Taxation apply to income tax for 2017 and subsequent years, and with regard to income tax for 2016 and prior years, the provisions then in force continue to govern.

The provisions of Article 10-5-3 of the New Act on Special Measures Concerning Taxation apply to income tax for 2017 and subsequent years, and with regard to income tax for 2016 and prior years, the provisions then in force continue to govern.

With regard to specified productivity-improving equipment, etc. prescribed in Article 10-5-4, paragraph (3) or (6) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. (meaning an acquisition, etc. prescribed in Article 10-5-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article) before the Effective Date, and specified productivity-improving equipment, etc. prescribed in paragraph (1) or (5) of that Article for which an individual made an acquisition, etc. before April 1, 2017, the provisions then in force continue to govern.

①With regard to production equipment for specified processed agricultural products prescribed in Article 11-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date, the provisions then in force continue to govern.

②With regard to the application of the provisions of Article 13 of the New Act on Special Measures Concerning Taxation to income tax for 2016, 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 year" with ", within that year"; and the phrase "equivalent amount" with "equivalent amount (or, for assets that do not fall under the 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 January 1, 2016 to March 31 of that year (or, if the individual dies, or transfers or discontinues the whole of the business, before that date, the date of the death, or of the transfer or discontinuance of the whole of the business) and dividing the result by 12)".

③The number of months referred to in Article 13, 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.

④The provisions of Article 14, 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 an individual acquires or newly builds on or after the Effective Date.

⑤With regard to rental housing for the elderly with services prescribed in Article 14, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly built before the Effective Date, the provisions of that Article remain in force.

⑥The provisions of Article 15 of the New Act on Special Measures Concerning Taxation apply to warehouse buildings, etc. prescribed in Article 15, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual acquires or constructs on or after the date specified in Article 1, item (xv) of the Supplementary Provisions.

⑦With regard to buildings for warehouse use and their associated facilities, or structures, prescribed in Article 15, paragraph (1) of the Former Act on Special Measures Concerning Taxation that, on or before March 31, 2017, were acquired or constructed by an individual who, 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 (Act No. 85 of 2005) 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 by an individual who, 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 "Act on Advancement of Integration and Streamlining of Distribution Business (Act No. 85 of 2005)" in that paragraph is deemed to be replaced with "Act on Advancement of Integration and Streamlining of Distribution Business (Act No. 85 of 2005) 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"; and 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".

①The provisions of Article 20, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to income tax for 2017 and subsequent years, and with regard to income tax for 2016 and prior years, the provisions then in force continue to govern.

②The provisions of Article 20-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to income tax for 2017 and subsequent years, and with regard to income tax for 2016 and prior years, the provisions then in force continue to govern.

The provisions of Article 22, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to the inclusion in gross revenue pertaining to business income of the amount of the reserve for exploration that an individual sets aside pursuant to the provisions of paragraph (1) of that Article in 2017 or a subsequent year, and with regard to the inclusion in gross revenue pertaining to business income of the amount of the reserve for exploration that an individual set aside pursuant to the provisions of Article 22, paragraph (1) of the Former Act on Special Measures Concerning Taxation in 2016 or a prior year, the provisions then in force continue to govern.

The provisions of Article 24-3, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to specified agricultural machinery, etc. prescribed in paragraph (1) of that Article that an individual acquires, or manufactures or constructs, on or after the Effective Date, and with regard to specified agricultural machinery, etc. prescribed in Article 24-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired, or manufactured or constructed, before the Effective Date, the provisions then in force continue to govern.

①The provisions of Article 28-3, paragraph (9), item (ii) of the New Act on Special Measures Concerning Taxation apply to income tax for which the due date for filing the amended return prescribed in paragraph (7) of that Article arrives on or after January 1, 2017.

②The provisions of Article 28-3, paragraph (11) of the New Act on Special Measures Concerning Taxation apply to the assets referred to in paragraph (2) of that Article for which an individual makes the acquisition prescribed in that paragraph or the improvement prescribed in that paragraph on or after the Effective Date, and with regard to the assets referred to in Article 28-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation for which an individual made the acquisition prescribed in that paragraph or the improvement prescribed in that paragraph before the Effective Date, the provisions then in force continue to govern.

With regard to the exercise of specified foreign share options prescribed in Article 29-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a director, etc. or an heir succeeding to the rights prescribed in that paragraph carried out before the Effective Date, the provisions then in force continue to govern.

The provisions of Article 30-2, paragraph (7), item (ii) of the New Act on Special Measures Concerning Taxation apply to income tax for which the due date for filing the amended return prescribed in paragraph (5) of that Article arrives on or after January 1, 2017.

①The provisions of Article 31-2, paragraph (9), item (ii) of the New Act on Special Measures Concerning Taxation apply to income tax for which the due date for filing the amended return prescribed in paragraph (7) of that Article arrives on or after January 1, 2017.

②The provisions of Article 33-3, paragraphs (2) and (3) of the New Act on Special Measures Concerning Taxation apply to a transfer of assets prescribed in Article 33-3, paragraph (2) of the New Act on Special Measures Concerning Taxation that an individual makes on or after the date specified in Article 1, item (xiv) of the Supplementary Provisions, and with regard to a transfer of assets prescribed in Article 33-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation that an individual made before that date, the provisions then in force continue to govern.

③The provisions of Article 33-3, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to a transfer of assets prescribed in Article 33-3, paragraph (4) of the New Act on Special Measures Concerning Taxation that an individual makes on or after the date specified in Article 1, item (xiv) of the Supplementary Provisions, and with regard to a transfer of assets prescribed in Article 33-3, paragraph (4) of the Former Act on Special Measures Concerning Taxation that an individual made before that date, the provisions then in force continue to govern.

④The provisions of Article 33-5, paragraph (3), item (ii) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 35, paragraph (10), Article 36-3, paragraph (5), Article 37-2, paragraph (4) and Article 37-8, paragraph (3) of the New Act on Special Measures Concerning Taxation) apply to income tax for which the due date for filing the amended return prescribed in Article 33-5, paragraph (1), Article 35, paragraph (8), Article 36-3, paragraphs (1) through (3), Article 37-2, paragraph (1) or (2) or Article 37-8, paragraph (1) of the New Act on Special Measures Concerning Taxation arrives on or after January 1, 2017.

⑤The provisions of Article 33-6, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to substitute assets, etc. prescribed in Article 33-6, paragraph (1) of the New Act on Special Measures Concerning Taxation for which an individual makes an acquisition (including manufacture and construction; the same applies hereinafter in this Article) on or after the Effective Date, and with regard to substitute assets, etc. prescribed in Article 33-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition before the Effective Date, the provisions then in force continue to govern.

⑥The provisions of Article 37-3, paragraph (3) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-5, paragraph (2) of the New Act on Special Measures Concerning Taxation) apply to assets listed in the right-hand column of the items of the table in Article 37, paragraph (1) of the New Act on Special Measures Concerning Taxation for which an individual makes an acquisition on or after the Effective Date, and with regard to assets listed in the right-hand column of the items of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition before the Effective Date, the provisions then in force continue to govern.

The provisions of Article 37-11-3, paragraph (4) of the New Act on Special Measures Concerning Taxation apply in the case where the submission prescribed in paragraph (3), item (i) of that Article of a written notification for opening a specified account prescribed in that item is made on or after the Effective Date, and with regard to the case where the submission prescribed in Article 37-11-3, paragraph (3), item (i) of the Former Act on Special Measures Concerning Taxation of a written notification for opening a specified account prescribed in that item was made before the Effective Date, the provisions then in force continue to govern.

With regard to the shares prescribed in Article 37-13, paragraph (1), item (iv) of the Former Act on Special Measures Concerning Taxation that an individual acquired through payment before the Effective Date, the provisions then in force continue to govern.