With regard to the calculation of the amount of income for each business year beginning on or after the Effective Date of a corporation that, as of the end of the business year that includes the day before the Effective Date (hereinafter referred to as the "base date" in this Article), has obtained the permission under Article 8, paragraph (1) or Article 15, paragraph (1) of the Act on Waste Management and Public Cleaning (hereinafter referred to as "installation permission" in this Article) (including a corporation that, after the base date, receives from another person a transfer of a specified final disposal site for waste prescribed in Article 56, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited, where that other person is a corporation, to a specified final disposal site for waste for which the day on which the installation permission was obtained is on or before the base date of that other person, and, where that other person is an individual, to a specified final disposal site for waste for which the day on which the installation permission was obtained is on or before December 31, 2022)), the provisions of Article 56 of the Former Act on Special Measures Concerning Taxation remain in force. In this case, the phrase "March 31, 2022" in paragraph (1) of that Article is deemed to be replaced with "March 31, 2029"; the phrase "(paragraph (7)" is deemed to be replaced with "(paragraph (6)"; the phrase "60 percent" is deemed to be replaced with "60 percent (or, where the relevant business year is a business year beginning during the period from April 1, 2024 to March 31, 2025, 50 percent; where it is a business year beginning during the period from April 1, 2025 to March 31, 2026, 40 percent; where it is a business year beginning during the period from April 1, 2026 to March 31, 2027, 30 percent; where it is a business year beginning during the period from April 1, 2027 to March 31, 2028, 20 percent; and where it is a business year beginning during the period from April 1, 2028 to March 31, 2029, 10 percent)"; the phrase ", qualified company split or qualified capital contribution in kind" in paragraph (3) of that Article is deemed to be replaced with "(limited to one in which the merging corporation is a corporation prescribed in Article 44 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 4 of 2022); the same applies in paragraph (8)), qualified company split (limited to one in which the successor corporation in a company split is a corporation prescribed in that Article; the same applies hereinafter in this Article) or qualified capital contribution in kind (limited to one in which the corporation receiving the capital contribution in kind is a corporation prescribed in Article 44 of the Supplementary Provisions of that Act; the same applies hereinafter in this Article)"; the phrase "paragraph (6) of the preceding Article" in paragraph (5) of that Article is deemed to be replaced with "Article 55-2, paragraph (6) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 11 of the Act Partially Amending the Income Tax Act, etc. (Act No. 4 of 2022)"; the phrase "60 percent" in paragraph (6) of that Article is deemed to be replaced with "60 percent (or, where the relevant business year is a business year beginning during the period from April 1, 2024 to March 31, 2025, 50 percent; where it is a business year beginning during the period from April 1, 2025 to March 31, 2026, 40 percent; where it is a business year beginning during the period from April 1, 2026 to March 31, 2027, 30 percent; where it is a business year beginning during the period from April 1, 2027 to March 31, 2028, 20 percent; and where it is a business year beginning during the period from April 1, 2028 to March 31, 2029, 10 percent)"; and, in paragraph (13) of that Article, the phrase "paragraph (6)" is deemed to be replaced with "paragraph (5)" and the phrase "paragraph (7)" is deemed to be replaced with "paragraph (6)".