The provisions of Article 37-10, paragraph (3) of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (iii) and (iv)) apply to share distributions prescribed in item (iv) of that paragraph that are carried out on or after the Effective Date.

①The provisions of Article 37-14-3, paragraphs (3), (5) and (8) of the New Act on Special Measures Concerning Taxation apply to specified share distributions prescribed in paragraph (3) of that Article that are carried out on or after the Effective Date.

②With regard to the application of the provisions of Article 37-14-3, paragraph (6), item (v) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to September 30, 2017, the phrase "item (xii)-5-2 of that Article" in that item is deemed to be replaced with "item (xii)-6 of that Article".

①The provisions of Article 40-4 of the New Act on Special Measures Concerning Taxation (excluding paragraph (11)) apply to the applicable amount prescribed in paragraph (1) of that Article and the taxable amount prescribed in that paragraph pertaining to that applicable amount, the partially applicable amount prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that partially applicable amount, and the partially applicable amount for a financial subsidiary, etc. prescribed in paragraph (8) of that Article and the partially taxable amount for a financial subsidiary, etc. prescribed in that paragraph pertaining to that partially applicable amount for a financial subsidiary, etc., for business years beginning on or after April 1, 2018 of a foreign affiliated company prescribed in paragraph (2), item (i) of that Article, and the provisions then in force continue to govern the applicable amount prescribed in Article 40-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation and the taxable amount prescribed in that paragraph pertaining to that applicable amount, and the partially applicable amount prescribed in paragraph (4) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that partially applicable amount, for business years beginning before that date of a specified foreign subsidiary, etc. prescribed in paragraph (1) of that Article.

②The provisions of Article 40-4, paragraph (11) of the New Act on Special Measures Concerning Taxation apply to documents specified by Order of the Ministry of Finance prescribed in that paragraph for business years beginning on or after April 1, 2018 of a foreign affiliated company listed in the items of that paragraph, and the provisions then in force continue to govern documents specified by Order of the Ministry of Finance prescribed in Article 40-4, paragraph (6) of the Former Act on Special Measures Concerning Taxation for business years beginning before that date of a specified foreign subsidiary, etc. prescribed in that paragraph.

③The provisions of Article 40-7 of the New Act on Special Measures Concerning Taxation (excluding paragraph (11)) apply to the applicable amount prescribed in paragraph (1) of that Article and the taxable amount prescribed in that paragraph pertaining to that applicable amount, the partially applicable amount prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that partially applicable amount, and the partially applicable amount for a financial affiliated corporation prescribed in paragraph (8) of that Article and the partially taxable amount for a financial affiliated corporation prescribed in that paragraph pertaining to that partially applicable amount for a financial affiliated corporation, for business years beginning on or after April 1, 2018 of a foreign affiliated corporation prescribed in paragraph (1) of that Article, and the provisions then in force continue to govern the applicable amount prescribed in Article 40-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation and the taxable amount prescribed in that paragraph pertaining to that applicable amount, and the partially applicable amount prescribed in paragraph (4) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that partially applicable amount, for business years beginning before that date of a specified foreign corporation prescribed in paragraph (1) of that Article.

④The provisions of Article 40-7, paragraph (11) of the New Act on Special Measures Concerning Taxation apply to documents specified by Order of the Ministry of Finance prescribed in that paragraph for business years beginning on or after April 1, 2018 of a foreign affiliated corporation listed in the items of that paragraph, and the provisions then in force continue to govern documents specified by Order of the Ministry of Finance prescribed in Article 40-7, paragraph (6) of the Former Act on Special Measures Concerning Taxation for business years beginning before that date of a specified foreign corporation prescribed in that paragraph.

①The provisions then in force continue to govern income tax for the year that includes the day on which an individual became unable to use as a residence the house referred to in Article 41, paragraph (1), (18) or (21) of the Former Act on Special Measures Concerning Taxation due to a disaster on or before December 31, 2016.

②The provisions of Article 41, paragraph (24) of the New Act on Special Measures Concerning Taxation apply to income tax for 2017 and subsequent years of an individual who has become unable to use as a residence a former house prescribed in that paragraph due to a disaster on or after January 1, 2016.

①The provisions then in force continue to govern income tax for the year that includes the day on which an individual became unable to use as a residence, due to a disaster on or before December 31, 2016, a house on which extension, reconstruction, etc. prescribed in Article 41-3-2, paragraph (1), (5) or (8) of the Former Act on Special Measures Concerning Taxation has been carried out (limited to the part pertaining to that extension, reconstruction, etc.).

②The provisions of Article 41-3-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning specified durability improvement renovation work, etc. prescribed in paragraph (2), item (iv) of that Article) apply in the case where an individual uses, on or after the Effective Date, a house on which extension, reconstruction, etc. prescribed in paragraph (1) or (5) of that Article has been carried out (limited to the part pertaining to that extension, reconstruction, etc.) as the individual's residence as provided for in paragraph (1) or (5) of that Article, and the provisions then in force continue to govern the case where an individual used, before the Effective Date, a house on which extension, reconstruction, etc. prescribed in Article 41-3-2, paragraph (1) or (5) of the Former Act on Special Measures Concerning Taxation has been carried out (limited to the part pertaining to that extension, reconstruction, etc.) as the individual's residence as provided for in paragraph (1) or (5) of that Article.

The provisions of Article 41-5 of the New Act on Special Measures Concerning Taxation apply to replacement assets prescribed in paragraph (7), item (i) of that Article for which December 31 of the year following the year that includes the date of the specified transfer referred to in that item made by the individual falls on or after the Effective Date, and the provisions then in force continue to govern replacement assets prescribed in Article 41-5, paragraph (7), item (i) of the Former Act on Special Measures Concerning Taxation for which December 31 of the year following the year that includes the date of the specified transfer referred to in that item made by the individual falls before the Effective Date.

①The provisions of Article 120, paragraphs (4) and (5) of the New Income Tax Act as replaced pursuant to the provisions of Article 41-17-2, paragraph (3) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 122, paragraph (3), Article 123, paragraph (3), Article 125, paragraph (4) and Article 127, paragraph (4) of the New Income Tax Act) apply in the case where a final return is filed on or after January 1, 2018, and the provisions then in force continue to govern the case where a final return was filed before that date.

②If a final return for income tax for any year from 2017 to 2019 is filed on or after January 1, 2018, notwithstanding the provisions of Article 120, paragraph (4) of the Income Tax Act Before the 2021 Amendment as replaced pursuant to the provisions of Article 41-17, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 7 of the 2021 Amendment Act (referred to as the "Act on Special Measures Concerning Taxation Before the 2021 Amendment" in this paragraph) (including as applied mutatis mutandis pursuant to Article 122, paragraph (3), Article 123, paragraph (3), Article 125, paragraph (4) and Article 127, paragraph (4) of the Income Tax Act Before the 2021 Amendment; the same applies hereinafter in this paragraph) and the preceding paragraph, the attachment to that return of a document certifying the receipt issued by the person who received the cost of purchasing specified over-the-counter medicines, etc. prescribed in Article 41-17, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2021 Amendment (referred to as the "cost of purchasing specified over-the-counter medicines, etc." in this paragraph) that serves as the basis for the calculation of the amount of the medical expense deduction under Article 73, paragraph (1) of the Income Tax Act Before the 2021 Amendment stated in that return (limited to a document that clarifies, of the amount received, the amount falling under the cost of purchasing specified over-the-counter medicines, etc.; the same applies hereinafter in this paragraph), or the presentation of that document when filing that return (referred to as "attachment or presentation" in this paragraph), may substitute for the attachment to that return of the written statement prescribed in Article 120, paragraph (4) of the Income Tax Act Before the 2021 Amendment as replaced pursuant to the provisions of paragraph (3) of that Article. In this case, the provisions of Article 120, paragraph (5) of the Income Tax Act Before the 2021 Amendment as replaced pursuant to the provisions of Article 41-17, paragraph (3) of the Act on Special Measures Concerning Taxation Before the 2021 Amendment (including as applied mutatis mutandis pursuant to Article 122, paragraph (3), Article 123, paragraph (3), Article 125, paragraph (4) and Article 127, paragraph (4) of the Income Tax Act Before the 2021 Amendment) do not apply to the cost of purchasing specified over-the-counter medicines, etc. pertaining to the document certifying the receipt for which that attachment or presentation has been made.

The provisions of Article 41-19-3, paragraph (15) of the New Act on Special Measures Concerning Taxation apply in the case where an individual carries out covered general heat insulation renovation work, etc. prescribed in paragraph (3) of that Article and, on or after the Effective Date, uses the house as the individual's residence as provided for in that paragraph or paragraph (7) or (8) of that Article.

①The provisions of Article 42-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to interest to be received prescribed in that paragraph that a foreign financial institution, etc. prescribed in paragraph (6), item (i) of that Article receives with respect to a specified bond transaction with a repurchase/resale agreement, etc. involving book-entry bonds, etc. prescribed in paragraph (1) of that Article that begins on or after the Effective Date, and the provisions then in force continue to govern specified interest prescribed in Article 42-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a foreign financial institution, etc. prescribed in paragraph (4), item (i) of that Article receives with respect to a bond transaction with a repurchase/resale agreement or a securities lending transaction prescribed in paragraph (1) of that Article that began before the Effective Date.

②A written application for a tax exemption prescribed in Article 42-2, paragraph (5) of the Former Act on Special Measures Concerning Taxation that was submitted before the Effective Date (excluding a written application for a tax exemption in the case where, after the submission of that written application for a tax exemption or of a return prescribed in paragraph (8) of that Article submitted with regard to that written application for a tax exemption (referred to as a "return of change" in this paragraph), a change prescribed in paragraph (8) of that Article was made and no return of change has been submitted during the period from the date of that change to the day before the Effective Date) is deemed to be a written application for a tax exemption prescribed in Article 42-2, paragraph (7) of the New Act on Special Measures Concerning Taxation submitted on the Effective Date.

Except as otherwise provided, the provisions of Chapter III of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation beginning on or after the Effective Date and corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of a corporation that began before the Effective Date and corporation tax for consolidated business years 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.

①The provisions of Article 42-4, paragraph (8), item (vi)-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation beginning on or after April 1, 2019.

②The provisions of Article 42-4, paragraph (10), Article 42-5, paragraphs (9) and (10), Article 42-6, paragraphs (8) and (9), Article 42-9, paragraphs (5) and (6), Article 42-10, paragraph (6), Article 42-11, paragraph (6), Article 42-11-3, paragraph (5), Article 42-12, paragraph (8), Article 42-12-2, paragraph (2), Article 42-12-3, paragraphs (8) and (9), Article 42-12-5, paragraph (4) and Article 42-13, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to an amended return or written request for reassessment that a corporation files on or after the Effective Date or corporation tax for the business year pertaining to a reassessment made on or after the Effective Date (excluding one pertaining to a written request for reassessment filed before the Effective Date), and the provisions then in force continue to govern corporation tax pertaining to an amended return or written request for reassessment that a corporation filed before the Effective Date or corporation tax for the business year pertaining to a reassessment made before the Effective Date.

The provisions of Article 42-5 of the New Act on Special Measures Concerning Taxation (excluding paragraphs (9) and (10)) apply to depreciable assets listed in paragraph (1), item (i) of that Article that a corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in Article 42-5, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed before the Effective Date.