①The provisions of Article 25 of the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article (referred to as the "New Act on Special Measures Concerning Taxation" in the following paragraph) apply to income tax for 2018 and subsequent years, and the provisions then in force continue to govern income tax for 2017 and prior years.

②The provisions of Articles 67-3 and 68-101 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years (meaning the business years prescribed in Articles 13 and 14 of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter in this paragraph) of a corporation ending on or after the Effective Date and to corporation tax for consolidated business years (meaning the consolidated business years prescribed in Article 15-2 of the Corporation Tax Act; the same applies hereinafter in this paragraph) ending on or after the Effective Date of a consolidated parent corporation (meaning a consolidated parent corporation prescribed in Article 2, item (xii)-6-7 of the Corporation Tax Act; the same applies hereinafter in this paragraph) or a consolidated subsidiary corporation (meaning a consolidated subsidiary corporation prescribed in Article 2, item (xii)-7 of the Corporation Tax Act; the same applies hereinafter in this paragraph) having a consolidated full controlling interest (meaning a consolidated full controlling interest prescribed in Article 2, item (xii)-7-7 of the Corporation Tax Act; the same applies hereinafter in this paragraph) with that consolidated parent corporation, and the provisions then in force continue to govern corporation tax for business years of a corporation that ended before the Effective Date and corporation tax for consolidated business years that ended before the Effective Date of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation.