①The provisions of Article 66-6 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 66-6, 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 66-6, 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 66-6, 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 66-7, paragraphs (1) through (3) of the New Act on Special Measures Concerning Taxation apply to the amount of foreign country's corporate tax prescribed in paragraph (1) of that Article pertaining to the taxable amount, partially taxable amount or partially taxable amount for a financial subsidiary, etc. prescribed in that paragraph for business years beginning on or after April 1, 2018 of a foreign affiliated company prescribed in that paragraph, and the provisions then in force continue to govern the amount of foreign country's corporate tax prescribed in Article 66-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to the taxable amount or partially taxable amount prescribed in that paragraph for business years beginning before that date of a specified foreign subsidiary, etc. prescribed in that paragraph.

④The provisions of Article 66-7, paragraphs (4) through (7) of the New Act on Special Measures Concerning Taxation apply to the amount of income tax, etc. prescribed in paragraph (4) of that Article pertaining to the taxable amount, partially taxable amount or partially taxable amount for a financial subsidiary, etc. prescribed in that paragraph for business years beginning on or after April 1, 2018 of a foreign affiliated company prescribed in that paragraph.

⑤The provisions of Article 66-9-2 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 66-9-2, 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.

⑥The provisions of Article 66-9-2, 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 66-9-2, 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.

⑦The provisions of Article 66-9-3, paragraphs (1) through (3) of the New Act on Special Measures Concerning Taxation apply to the amount of foreign country's corporate tax prescribed in paragraph (1) of that Article pertaining to the taxable amount, partially taxable amount or partially taxable amount for a financial affiliated corporation prescribed in that paragraph for business years beginning on or after April 1, 2018 of a foreign affiliated corporation prescribed in that paragraph, and the provisions then in force continue to govern the amount of foreign country's corporate tax prescribed in Article 66-9-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to the taxable amount or partially taxable amount prescribed in that paragraph for business years beginning before that date of a specified foreign corporation prescribed in that paragraph.

⑧The provisions of Article 66-9-3, paragraphs (4) through (7) of the New Act on Special Measures Concerning Taxation apply to the amount of income tax, etc. prescribed in paragraph (4) of that Article pertaining to the taxable amount, partially taxable amount or partially taxable amount for a financial affiliated corporation prescribed in that paragraph for business years beginning on or after April 1, 2018 of a foreign affiliated corporation prescribed in that paragraph.

With regard to the application of the provisions of Article 66-13, paragraph (1) of the New Act on Special Measures Concerning Taxation 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 ", that Act" in the proviso to that paragraph is deemed to be replaced with "and that Act", and the phrase "amount of deficit from disaster losses (referred to as the "amount of deficit from disaster losses" in the following paragraph) and loss from equipment disposal, etc." is deemed to be replaced with "amount of deficit from disaster losses".

The provisions of Article 67-17, paragraph (7) of the New Act on Special Measures Concerning Taxation apply to lending fees, etc. prescribed in that paragraph that a foreign financial institution, etc. prescribed in that paragraph receives with respect to a specified bond transaction with a repurchase/resale agreement, etc. involving book-entry bonds, etc. prescribed in that paragraph that begins on or after the Effective Date, and the provisions then in force continue to govern lending fees, etc. prescribed in Article 67-17, paragraph (7) of the Former Act on Special Measures Concerning Taxation that a foreign financial institution, etc. prescribed in that paragraph receives with respect to a bond transaction with a repurchase/resale agreement or a securities lending transaction prescribed in that paragraph that began before the Effective Date.

With regard to the application of the provisions of Article 68-3, paragraph (3) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to September 30, 2017, the phrase ", that Act" in that paragraph is deemed to be replaced with ", the Corporation Tax Act".

The provisions of Article 68-3-4, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to a specified ordinary corporation, etc. prescribed in paragraph (1) of that Article that comes to fall under a public interest corporation, etc. prescribed in that paragraph after the Effective Date, and the provisions then in force continue to govern a specified ordinary corporation prescribed in Article 68-3-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that came to fall under a public interest corporation, etc. prescribed in that paragraph on or before the Effective Date.

①The provisions of Article 68-9 of the New Act on Special Measures Concerning Taxation (excluding the part concerning paragraph (8), item (v)-2 and paragraph (10)) apply to corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year (meaning a consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act; the same applies hereinafter) 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.

②With regard to the application of the provisions of Article 68-9, paragraph (3) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2019, the phrase "that does not fall under an excluded business operator or" in that paragraph is deemed to be replaced with "or".

③The provisions of Article 68-9, paragraph (8), item (v)-2 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 April 1, 2019.

④The provisions of Article 68-9, paragraph (10), Article 68-10, paragraphs (10) and (11), Article 68-11, paragraphs (9) and (10), Article 68-13, paragraphs (6) and (7), Article 68-14, paragraph (7), Article 68-14-2, paragraph (6), Article 68-15, paragraph (6), Article 68-15-2, paragraph (8), Article 68-15-3, paragraph (3), Article 68-15-4, paragraphs (9) and (10), Article 68-15-6, paragraph (4) and Article 68-15-7, 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 consolidated parent corporation files on or after the Effective Date or corporation tax for the consolidated 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 consolidated parent corporation filed before the Effective Date or corporation tax for the consolidated business year pertaining to a reassessment made before the Effective Date.

The provisions of Article 68-10 of the New Act on Special Measures Concerning Taxation (excluding paragraphs (10) and (11)) apply to depreciable assets listed in Article 42-5, paragraph (1), item (i) 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, 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 consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired, manufactured or constructed before the Effective Date.

①The provisions of Article 68-11 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 42-6, paragraph (1), item (i) of the New Act on Special Measures Concerning Taxation) apply to depreciable assets listed in that item that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in Article 42-6, paragraph (1), item (i) 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.

②The provisions then in force continue to govern specified productivity-improving equipment, etc. prescribed in Article 68-11, paragraph (2) 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.

③If, in a consolidated business year of a consolidated parent corporation or its consolidated subsidiary corporation ending on or after the Effective Date, there is an amount to be deducted from the consolidated tax amount before adjustment prescribed in Article 68-11, paragraph (4) of the Former Act on Special Measures Concerning Taxation pursuant to the provisions of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph, with regard to the application of the provisions of Article 68-11, paragraph (3), Article 68-15-4, paragraphs (2) and (3) and Article 68-15-5, paragraphs (2) and (3) of the New Act on Special Measures Concerning Taxation, the amount to be deducted is to be included in the amount to be deducted from the consolidated tax amount before adjustment prescribed in Article 68-11, paragraph (2) of the New Act on Special Measures Concerning Taxation pursuant to the provisions of that paragraph.

④The provisions of Article 68-11, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to 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 ending on or after the Effective Date, and the provisions then in force continue to govern 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 ended before the Effective Date.

The provisions of Article 68-15-2 of the New Act on Special Measures Concerning Taxation (excluding paragraph (8)) 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.