The provisions of Article 66-4, paragraphs (27) and (30) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of the New Act on Special Measures Concerning Taxation apply to corporation tax or local corporation tax for which the deadline or date specified in any of the items of paragraph (27) of that Article arrives on or after the Effective Date, and the provisions then in force continue to govern corporation tax or local corporation tax for which the deadline or date specified in any of the items of Article 66-4, paragraph (27) of the Former Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of the Former Act on Special Measures Concerning Taxation arrived before the Effective Date. In this case, with regard to the application of the provisions of Article 67-18, paragraph (13) of the New Act on Special Measures Concerning Taxation in a business year of a domestic corporation that began before the Effective Date (limited to one for which the deadline or date specified in any of the items of Article 66-4, paragraph (27) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of the New Act on Special Measures Concerning Taxation arrives on or after the Effective Date), the phrase "Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation ( Article 66-4, paragraph (27) of that Act as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) (Special Provisions for Calculation of Amount of Foreign-Source Income) of the Act on Special Measures Concerning Taxation ( and of Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation and of Article 66-4, paragraph (27) of that Act as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of the Act on Special Measures Concerning Taxation and that Act and that Act as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of that Act 'the preceding Article and the Act on Special Measures Concerning Taxation 'the preceding Article and that Act as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of the Act on Special Measures Concerning Taxation the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) that Act as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) and the Act on Special Measures Concerning Taxation and that Act as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of the Act on Special Measures Concerning Taxation , the Act on Special Measures Concerning Taxation , that Act as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of the Act on Special Measures Concerning Taxation" in the row for Article 66-4, paragraph (27) in the table of that paragraph is deemed to be replaced with "seven years six years and paragraph (4), and through paragraph (5), and Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation ( Article 66-4, paragraph (27) of that Act as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) (Special Provisions for Calculation of Amount of Foreign-Source Income) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 92 (Transitional Measures Concerning Special Provisions for Calculation of Amount of Foreign-Source Income) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; hereinafter referred to as the '2020 Income Tax Act Amendment' in this Article) ( of Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation of Article 66-4, paragraph (27) of that Act as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 92 of the Supplementary Provisions of the 2020 Income Tax Act Amendment Article 66-4, paragraph (27) of that Act' and Article 66-4, paragraph (27) of that Act as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 92 of the Supplementary Provisions of the 2020 Income Tax Act Amendment', and the phrase 'or the preceding two paragraphs' in paragraph (5) of that Article is deemed to be replaced with 'or the preceding two paragraphs, or Article 66-4, paragraph (27) of that Act as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 92 of the Supplementary Provisions of the 2020 Income Tax Act Amendment' and Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation' Article 66-4, paragraph (27) of that Act as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 92 of the Supplementary Provisions of the 2020 Income Tax Act Amendment' the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) that Act as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) as applied with the replacement of terms pursuant to Article 92 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; hereinafter referred to as the '2020 Income Tax Act Amendment' in this paragraph and paragraph (3))", the phrase "the Act on Special Measures Concerning Taxation that Act as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) (Special Provisions for Calculation of Amount of Foreign-Source Income) of the Act on Special Measures Concerning Taxation" in the row for Article 66-4, paragraph (30) of that table is deemed to be replaced with "the Act on General Rules for National Taxes as applied with the replacement of terms pursuant to paragraph (27) the Act on General Rules for National Taxes as applied with the replacement of terms pursuant to paragraph (27) as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 92 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) the Act on Special Measures Concerning Taxation that Act as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) (Special Provisions for Calculation of Amount of Foreign-Source Income) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 92 (Transitional Measures Concerning Special Provisions for Calculation of Amount of Foreign-Source Income) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; hereinafter referred to as the '2020 Income Tax Act Amendment' in this paragraph)", and the phrase "Article 67-18, paragraph (13) of that Act" is deemed to be replaced with "Article 67-18, paragraph (13) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 92 of the Supplementary Provisions of the 2020 Income Tax Act Amendment".

With regard to the application of the provisions of Article 68-9, paragraph (8) 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 (ix) of the Supplementary Provisions, the phrase ", Article 68-15-6, and Article 68-15-6-2, paragraph (2)" in item (ii), (a) of that paragraph is deemed to be replaced with "and Article 68-15-6".

The provisions of Article 68-10 of the New Act on Special Measures Concerning Taxation apply to advanced energy-saving promotion equipment, etc. prescribed 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, or manufactures or constructs, on or after the Effective Date, and the provisions then in force continue to govern advanced energy-saving promotion equipment, etc. prescribed in Article 68-10, 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 or constructed, before the Effective Date.

With regard to the application of the provisions of Article 68-14, paragraph (3) of the Former Act on Special Measures Concerning Taxation to assets for development research 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 acquired or manufactured before the Effective Date, the provisions then in force continue to govern.

①The provisions of Article 68-15-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years (excluding special eligible consolidated business years) of a consolidated corporation (meaning a consolidated corporation prescribed in Article 2, paragraph (2), item (x)-6 of the Former Act on Special Measures Concerning Taxation; the same applies hereinafter through Article 107 of the Supplementary Provisions) ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years (including special eligible consolidated business years) of a consolidated corporation that ended before the Effective Date.

②The term "special eligible consolidated business year" prescribed in the preceding paragraph means a consolidated business year, ending on or after the Effective Date, of a consolidated corporation (limited to one whose consolidated parent corporation or any consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation received the certification under Article 17-2, paragraph (3) of the Local Revitalization Act before the Effective Date) (excluding, in the case where its consolidated parent corporation or any consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation receives, on or after the Effective Date, the certification under paragraph (3) of that Article or the certification of a change under paragraph (4) of that Article, a consolidated business year ending on or after the day on which it receives that certification).

③With regard to the application of the provisions of Article 68-15-2, paragraph (5), item (vii), (b) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2021 to a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that is a small and medium sized business owner prescribed in Article 3, paragraph (1) of the Supplementary Provisions of the Act on the Arrangement of Related Acts to Promote Work Style Reform, the phrase "Article 2, paragraph (1) of the Act on Improvement of Personnel Management and Conversion of Employment Status for Part-Time Workers and Fixed-Term Workers" in item (vii), (b) of that paragraph is deemed to be replaced with "Article 2 of the Act on Improvement, etc. of Employment Management for Part-Time Workers prior to the amendment by Article 7 of the Act on the Arrangement of Related Acts to Promote Work Style Reform, which remains in force pursuant to Article 11, paragraph (1) of the Supplementary Provisions of that Act".

①The provisions of Article 68-15-3, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning specified donations prescribed in that paragraph) apply to specified donations 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 pays on or after the Effective Date, and the provisions then in force continue to govern specified donations prescribed in Article 68-15-3, 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 paid before the Effective Date.

②The provisions of Article 68-15-3, paragraph (1) of the New Act on Special Measures Concerning Taxation (excluding the part concerning specified donations prescribed in that paragraph) 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 beginning 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 began before the Effective Date.

The provisions then in force continue to govern equipment for utilizing the innovative information industry prescribed in Article 68-15-7, 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, and equipment for utilizing the innovative information industry 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, having received the certification under Article 22, paragraph (1) of the Act on Special Measures for Productivity Improvement before the Effective Date, acquires or manufactures during the period from the Effective Date to March 31, 2021 for use in the innovative data industry utilization prescribed in Article 68-15-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation carried out in accordance with the certified innovative data industry utilization plan prescribed in Article 23, paragraph (2) of that Act pertaining to that certification.