①With regard to the reserve for decommissioning of nuclear power generation facilities pertaining to a specified nuclear power generation facility prescribed in Article 57-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that was installed before the date specified in Article 1, item (xiii) of the Supplementary Provisions, the provisions of that Article remain in force. In this case, the phrase "(nuclear power generation facility" in Article 57-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "(nuclear power generation facility (for a business year ending on or after the date specified in Article 1, item (xiii) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023), limited to one designated before that date pursuant to the provisions of Article 64-2, paragraph (1) of the Act on the Regulation of Nuclear Source Material, Nuclear Fuel Material and Reactors)"; the phrase "reserve for decommissioning of nuclear power generation facilities" in paragraph (3) of that Article with "reserve for decommissioning of nuclear power generation facilities (limited to that pertaining to specified nuclear power generation facilities; the same applies hereinafter in this Article)"; the phrase "amount of the reserve for decommissioning of nuclear power generation facilities" in paragraph (4) and paragraph (5), item (ii), (a) and item (iv) of that Article with "amount of the reserve for decommissioning of nuclear power generation facilities pertaining to specified nuclear power generation facilities"; the phrase "reserve for decommissioning of nuclear power generation facilities" in item (v) of that paragraph with "reserve for decommissioning of nuclear power generation facilities pertaining to specified nuclear power generation facilities" and the phrase "amount of the reserve for decommissioning of nuclear power generation facilities" in that item with "amount of the reserve for decommissioning of nuclear power generation facilities pertaining to specified nuclear power generation facilities"; the phrase "amount of the reserve for decommissioning of nuclear power generation facilities" in paragraph (6) of that Article with "amount of the reserve for decommissioning of nuclear power generation facilities pertaining to specified nuclear power generation facilities"; and the phrase "Article 57-4, paragraph (1)" in paragraphs (11), (13) and (15) of that Article with "Article 57-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023), which remains in force pursuant to the provisions of Article 43, paragraph (1) of the Supplementary Provisions of that Act".

②If a corporation filing a blue return (meaning a blue return prescribed in Article 2, paragraph (2), item (xxix) of the Act on Special Measures Concerning Taxation; the same applies in paragraphs (5) and (8)) has, as of the first day of the business year that includes the date specified in Article 1, item (xiii) of the Supplementary Provisions (hereinafter referred to as the "base date" in this paragraph and paragraph (9)), the amount of the reserve for decommissioning of nuclear power generation facilities prescribed in Article 57-4, paragraph (3) of the Former Act on Special Measures Concerning Taxation (including as applied pursuant to the provisions of Article 119, paragraph (9) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) before the amendment by the provisions of Article 64 of the Supplementary Provisions) pertaining to a specified nuclear power generation facility prescribed in Article 57-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation (excluding a nuclear power generation facility designated before the date specified in that item pursuant to the provisions of Article 64-2, paragraph (1) of the Act on the Regulation of Nuclear Source Material, Nuclear Fuel Material and Reactors (Act No. 166 of 1957); hereinafter referred to as a "nuclear power generation facility under the transitional measures" in this Article), then in each business year ending on or after the base date, an amount equivalent to the amount calculated by multiplying that amount of the reserve for decommissioning of nuclear power generation facilities by the number of months in that business year and dividing the product by 360 (referred to as the "amount drawn down in equal parts over thirty years" in the following paragraph) is included in gross profit in calculating the amount of income for that business year.

③In the case referred to in the preceding paragraph, if the amount drawn down in equal parts over thirty years exceeds the amount of the reserve for decommissioning of nuclear power generation facilities pertaining to that nuclear power generation facility under the transitional measures as of the end of the business year (if there is any amount that has been, or is to be, included in gross profit pursuant to the provisions of the following paragraph by that date, or any amount that has been included in gross profit pursuant to the provisions of the preceding paragraph by the end of the preceding business year, the amount remaining after deducting those amounts; the same applies hereinafter in this Article), the amount drawn down in equal parts over thirty years is to be that amount of the reserve for decommissioning of nuclear power generation facilities.

④If a corporation to which the provisions of paragraph (2) apply comes to fall under any of the cases listed in the following items (excluding the case where that corporation becomes the merged corporation (meaning a merged corporation prescribed in Article 2, paragraph (2), item (iii) of the Act on Special Measures Concerning Taxation; the same applies in item (i) and paragraph (7)) in a qualified merger (meaning a qualified merger prescribed in paragraph (2), item (xi) of that Article; the same applies hereinafter in this Article) that has been carried out), an amount equivalent to the amount specified in the relevant item is included in gross profit in calculating the amount of income for the business year that includes the date on which it came to fall under that case (in the case listed in item (i), the business year that includes the day before the date of the merger).

⑤If a corporation to which the provisions of paragraph (2) apply has had its approval for filing a blue return revoked, or has submitted a written notification to the effect that it will cease to file returns using a blue return, the amount of the reserve for decommissioning of nuclear power generation facilities pertaining to the nuclear power generation facility under the transitional measures as of the day on which the fact that gave rise to the revocation of the approval occurred (if the case falls under any of the cases listed in the following items, the date specified in the relevant item) or the day on which the written notification was submitted (if the day on which the written notification was submitted is after the end of the business year in which the corporation ceased to file returns using a blue return, the end of that business year) is included in gross profit in calculating the amount of income for the business year that includes that day. In this case, the provisions of that paragraph, the preceding paragraph and paragraph (7) do not apply.

⑥The number of months referred to in paragraph (2) is calculated in accordance with the calendar, and a fraction of less than one month is counted as one month.

⑦If a qualified merger in which a corporation to which the provisions of paragraph (2) apply is the merged corporation has been carried out, the amount of the reserve for decommissioning of nuclear power generation facilities pertaining to that nuclear power generation facility under the transitional measures immediately before the qualified merger is to be taken over by the merging corporation pertaining to that qualified merger (meaning a merging corporation prescribed in Article 2, paragraph (2), item (iv) of the Act on Special Measures Concerning Taxation). In this case, the amount of the reserve for decommissioning of nuclear power generation facilities taken over by that merging corporation is deemed to be the amount of the reserve for decommissioning of nuclear power generation facilities referred to in paragraph (2) that the merging corporation holds as of the date of the qualified merger.

⑧In the case referred to in the preceding paragraph, if the merging corporation referred to in that paragraph is not a person that may file its tax return, etc. (meaning a tax return, etc. prescribed in Article 2, paragraph (2), item (xxviii) of the Act on Special Measures Concerning Taxation) for the business year that includes the date of the qualified merger using a blue return, the amount of the reserve for decommissioning of nuclear power generation facilities pertaining to the nuclear power generation facility under the transitional measures as of the end of that business year is included in gross profit in calculating the amount of income for that business year.

⑨With regard to the application of the provisions of paragraph (2) to the business year of the merging corporation referred to in paragraph (7) that includes the date of the qualified merger and each subsequent business year, the amount of the reserve for decommissioning of nuclear power generation facilities pertaining to the nuclear power generation facility under the transitional measures held as of the base date is to include the amount of the reserve for decommissioning of nuclear power generation facilities deemed to be held by that merging corporation pursuant to the provisions of paragraph (7). In this case, with regard to the amount of the reserve for decommissioning of nuclear power generation facilities deemed to be held by that merging corporation, the phrase "by the number of months in that business year and dividing the product by 360" in paragraph (2) is deemed to be replaced with "by the number of months in that business year (for the business year that includes the date of the qualified merger referred to in paragraph (9), the number of months in the period from that date to the end of the business year that includes that date) and dividing the product by the number of months obtained by deducting the number of months in the elapsed period (meaning the period from the base date of the merged corporation prescribed in Article 2, paragraph (2), item (iii) of the Act on Special Measures Concerning Taxation pertaining to that qualified merger to the day before the date of that qualified merger) from 360 months".