①The provisions of Article 61, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for each business year of a domestic corporation prescribed in Article 2, paragraph (2), item (i)-2 of the Act on Special Measures Concerning Taxation that receives the designation referred to in that paragraph on or after the Effective Date (excluding one that, before the Effective Date, submitted to the Minister in charge of National Strategic Special Zones prescribed in Article 7, paragraph (1), item (i) of the National Strategic Special Zones Act (Act No. 107 of 2013) a plan specified by Order of the Ministry of Finance as a plan concerning the implementation of a specified business prescribed in Article 27-3 of that Act that is set forth in the certified zone plan referred to in that Article pertaining to the designation referred to in Article 61, paragraph (1) of the New Act on Special Measures Concerning Taxation (hereinafter referred to as a "transitional domestic corporation" in this Article)), and the provisions then in force continue to govern corporation tax for each business year of a domestic corporation prescribed in Article 2, paragraph (2), item (i)-2 of the Act on Special Measures Concerning Taxation that received the designation referred to in Article 61, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date (including a transitional domestic corporation).

②The provisions of Article 61, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to an amount included in deductible expenses pursuant to the provisions of paragraph (1) of that Article in a business year of application prescribed in Article 61, paragraph (5) of the New Act on Special Measures Concerning Taxation of a domestic corporation prescribed in Article 2, paragraph (2), item (i)-2 of the Act on Special Measures Concerning Taxation (excluding a transitional domestic corporation) that receives the designation referred to in Article 61, paragraph (1) of the New Act on Special Measures Concerning Taxation on or after the Effective Date, and the provisions then in force continue to govern an amount included in deductible expenses, in a business year of application prescribed in Article 61, paragraph (5) of the Former Act on Special Measures Concerning Taxation of a domestic corporation prescribed in that item (including a transitional domestic corporation) that received the designation referred to in paragraph (1) of that Article before the Effective Date, pursuant to the provisions of paragraph (1) of that Article.