①The provisions of Article 66-6 of the New Act on Special Measures Concerning Taxation apply to the amount of applicable income prescribed in paragraph (1) of that Article and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the partially applicable amount prescribed in paragraph (8) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that partially applicable amount, and the partially applicable amount for a financial subsidiary, etc. prescribed in paragraph (10) of that Article and the partially taxable amount for a financial subsidiary, etc. prescribed in that paragraph pertaining to that partially applicable amount for a financial subsidiary, etc., for a business year of a foreign affiliated company prescribed in paragraph (2), item (i) of that Article beginning on or after the Effective Date, and the provisions then in force continue to govern the amount of applicable income prescribed in Article 66-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the partially applicable amount prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that partially applicable amount, and the partially applicable amount for a financial subsidiary, etc. prescribed in paragraph (8) of that Article and the partially taxable amount for a financial subsidiary, etc. prescribed in that paragraph pertaining to that partially applicable amount for a financial subsidiary, etc., for a business year of a foreign affiliated company prescribed in paragraph (2), item (i) of that Article that began before the Effective Date.

②With regard to the application of the provisions of Article 66-7 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 (xiii) of the Supplementary Provisions, the phrase "Article 42-5, paragraph (8), Article 42-6, paragraph (9)" in paragraph (9) of that Article is deemed to be replaced with "Article 42-6, paragraph (9)".

③With regard to the application of the provisions of Article 66-7 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 (xiv) of the Supplementary Provisions, the phrase ", Article 42-12-6, paragraph (17) or Article 42-12-7, paragraph (11)" in paragraph (9) of that Article is deemed to be replaced with "or Article 42-12-6, paragraph (17)".

④The provisions of Article 66-9-2 of the New Act on Special Measures Concerning Taxation apply to the amount of applicable income prescribed in paragraph (1) of that Article and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the partially applicable amount prescribed in paragraph (8) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that partially applicable amount, and the partially applicable amount for a financial affiliated corporation prescribed in paragraph (10) of that Article and the partially taxable amount for a financial affiliated corporation prescribed in that paragraph pertaining to that partially applicable amount for a financial affiliated corporation, for a business year of a foreign affiliated corporation prescribed in paragraph (1) of that Article beginning on or after the Effective Date, and the provisions then in force continue to govern the amount of applicable income prescribed in Article 66-9-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the partially applicable amount prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that partially applicable amount, and the partially applicable amount for a financial affiliated corporation prescribed in paragraph (8) of that Article and the partially taxable amount for a financial affiliated corporation prescribed in that paragraph pertaining to that partially applicable amount for a financial affiliated corporation, for a business year of a foreign affiliated corporation prescribed in paragraph (1) of that Article that began before the Effective Date.

⑤With regard to the application of the provisions of Article 66-9-3 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 (xiii) of the Supplementary Provisions, the phrase "Article 42-5, paragraph (8), Article 42-6, paragraph (9)" in paragraph (8) of that Article is deemed to be replaced with "Article 42-6, paragraph (9)".

⑥With regard to the application of the provisions of Article 66-9-3 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 (xiv) of the Supplementary Provisions, the phrase ", Article 42-12-6, paragraph (17) or Article 42-12-7, paragraph (11)" in paragraph (8) of that Article is deemed to be replaced with "or Article 42-12-6, paragraph (17)".

①The provisions of Article 66-13, paragraph (1), paragraph (11) and paragraph (13) (limited to the part concerning item (v) and item (viii), (a) and (b)) of the New Act on Special Measures Concerning Taxation apply to shares that a corporation acquires on or after the Effective Date, and the provisions then in force continue to govern shares that a corporation acquired before the Effective Date.

②The provisions of Article 66-13, paragraph (10) (limited to the part concerning item (ii)), paragraph (12) and paragraph (13) (limited to the part concerning item (i), item (iv) and item (viii) (excluding the part concerning (a) and (b))) of the New Act on Special Measures Concerning Taxation apply in the case where a corporation that issued specified shares prescribed in paragraph (1) of that Article is dissolved due to a merger carried out on or after the Effective Date, and the provisions then in force continue to govern the case where a corporation that issued specified shares prescribed in Article 66-13, paragraph (1) of the Former Act on Special Measures Concerning Taxation is dissolved due to a merger carried out before the Effective Date.

③The provisions of Article 66-13, paragraph (13) of the New Act on Special Measures Concerning Taxation (excluding the part concerning item (i), items (iii) through (v), item (viii) and item (ix)) apply to a merger carried out on or after the Effective Date in which the corporation with the special account prescribed in that paragraph is the merged corporation prescribed in Article 2, paragraph (2), item (iii) of the Act on Special Measures Concerning Taxation, and the provisions then in force continue to govern a merger carried out before the Effective Date in which the corporation with the special account prescribed in Article 66-13, paragraph (11) of the Former Act on Special Measures Concerning Taxation is the merged corporation prescribed in that item.

The provisions of Article 67-5, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to low-value depreciable assets prescribed in that paragraph that a small and medium sized enterprise, etc. prescribed in that paragraph acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern low-value depreciable assets prescribed in that paragraph that a small and medium sized enterprise, etc. prescribed in Article 67-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation acquired, manufactured or constructed before the Effective Date.

The provisions of Article 67-16, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to covered domestic source income prescribed in paragraph (1) of that Article that a foreign corporation referred to in that paragraph comes to have on or after the Effective Date, and the provisions then in force continue to govern covered domestic source income prescribed in Article 67-16, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a foreign corporation referred to in that paragraph came to have before the Effective Date.

The provisions then in force continue to govern a distribution in kind prescribed in Article 68-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that is carried out by a corporation that received the certification referred to in that paragraph before the Effective Date.

①The provisions of Article 76, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply by deeming an association set forth in Article 5, paragraph (5), item (i) of the Supplementary Provisions of the Act Partially Amending the Act on Building Unit Ownership, etc. to Facilitate Management and Revitalization of Aging Condominiums, etc. (Act No. 47 of 2025; hereinafter referred to as the "Building Unit Ownership Act, etc. Amendment Act" in this paragraph) to be an implementer prescribed in Article 76, paragraph (1) of the New Act on Special Measures Concerning Taxation, and an association set forth in Article 5, paragraph (5), item (ii) of the Supplementary Provisions of the Building Unit Ownership Act, etc. Amendment Act to be an association prescribed in Article 76, paragraph (2) of the New Act on Special Measures Concerning Taxation, respectively.

②If, before the date specified in Article 1, item (xix) of the Supplementary Provisions, a management strengthening plan under Article 5, paragraph (1) of the Act on Special Measures for Strengthening Financial Functions (Act No. 128 of 2004) prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures for Strengthening Financial Functions, etc. (Act No. 15 of 2026), as applied with the replacement of terms pursuant to the provisions of Article 8, paragraph (3) or Article 26, paragraph (3) of the Supplementary Provisions of that Act, or a management strengthening plan under Article 17, paragraph (1) of that Act as applied with the replacement of terms pursuant to the provisions of Article 9, paragraph (3) of the Supplementary Provisions of that Act, or a changed management strengthening plan under Article 9, paragraph (1) of that Act as applied with the replacement of terms pursuant to the provisions of Article 8, paragraph (3) or Article 26, paragraph (3) of the Supplementary Provisions of that Act, or a changed management strengthening plan under Article 19, paragraph (1) of that Act as applied pursuant to the provisions of Article 9, paragraph (3) of the Supplementary Provisions of that Act, has been submitted, the provisions of Article 80-2 of the New Act on Special Measures Concerning Taxation apply by deeming that management strengthening plan or changed management strengthening plan to be a management strengthening plan or changed management strengthening plan prescribed in that Article.

③The provisions of Article 80-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning the organizational restructuring, etc. implementation plan prescribed in that Article) apply to registration and license tax on registrations concerning the matters listed in the items of that Article in the case where an organizational restructuring, etc. implementation plan prescribed in Article 80-2 of the New Act on Special Measures Concerning Taxation is submitted on or after the date specified in Article 1, item (xix) of the Supplementary Provisions, and the provisions then in force continue to govern registration and license tax on registrations concerning the matters listed in the items of Article 80-2 of the Former Act on Special Measures Concerning Taxation in the case where an implementation plan prescribed in that Article was submitted before that date.

④With regard to the application of the provisions of Article 81-2 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2027, the phrase "Article 30-4, paragraph (2), item (ix), (a), 2." in paragraph (1) of that Article is deemed to be replaced with "Article 30-4, paragraph (2), item (xi), (a), 2.".

⑤The provisions of Article 83, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of preservation of ownership of a building prescribed in that paragraph in the case where the plan certification prescribed in that paragraph is received on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of preservation of ownership of a building prescribed in Article 83, paragraph (1) of the Former Act on Special Measures Concerning Taxation in the case where the plan certification prescribed in that paragraph was received before the Effective Date.

⑥The provisions of Article 83, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of preservation of ownership of a building prescribed in that paragraph in the case where the certification of the Minister of Land, Infrastructure, Transport and Tourism prescribed in that paragraph is received on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of preservation of ownership of a building prescribed in Article 83, paragraph (2) of the Former Act on Special Measures Concerning Taxation in the case where the certification of the Minister of Land, Infrastructure, Transport and Tourism prescribed in that paragraph was received before the Effective Date.

①With regard to the application of the provisions of Article 90-12, paragraph (5) (limited to the part concerning item (i)) of the Former Act on Special Measures Concerning Taxation to an inspected motor vehicle (meaning an inspected motor vehicle prescribed in Article 90-10, paragraph (1) of the Act on Special Measures Concerning Taxation; the same applies in the following paragraph) to which the provisions of Article 90-12, paragraph (1) of the Former Act on Special Measures Concerning Taxation were applied during the period from January 1, 2024 to April 30, 2025, the provisions then in force continue to govern.

②If, for an inspected motor vehicle listed in Article 90-12, paragraph (4), item (i), (a), item (ii) or item (iii) of the New Act on Special Measures Concerning Taxation that is specified by Order of the Ministry of Finance as one whose energy consumption efficiency prescribed in paragraph (1), item (iv), (a), 2. of that Article is equal to or more than the value obtained by multiplying the fiscal 2030 standard energy consumption efficiency prescribed in (a), 2. of that item by 80 percent and is equal to or more than the fiscal 2020 standard energy consumption efficiency prescribed in (a), 2. of that item, and to which the provisions of that Article do not apply during the period from May 1, 2027 to April 30, 2028, the issuance, etc. of a motor vehicle inspection certificate prescribed in Article 90-10, paragraph (1) of the Act on Special Measures Concerning Taxation is received within that period, the provisions of Articles 90-11 through 90-11-3 of that Act do not apply to motor vehicle tonnage tax pertaining to that issuance, etc. of the motor vehicle inspection certificate.

With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.

Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.