This Act comes into effect on April 1, 2004; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:

Unless otherwise provided for in these Supplementary Provisions, the provisions of the Corporation Tax Act as amended by the provisions of Article 2 (hereinafter referred to as the "New Corporation Tax Act" up to Article 15 of the Supplementary Provisions) apply to corporation tax on income for a business year of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the New Corporation Tax Act; the same applies hereinafter) beginning on or after the date on which this Act comes into effect (hereinafter referred to as the "Effective Date"), to corporation tax on consolidated income for a consolidated business year of a consolidated corporation beginning on or after the Effective Date, to corporation tax on income for a calculation period beginning on or after the Effective Date of a corporation that is the trustee of a specified trust, and to corporation tax on liquidation income resulting from a dissolution (excluding a dissolution due to a merger; the same applies hereinafter in this Article) of a corporation on or after the Effective Date (including corporation tax pertaining to income for a business year during liquidation of a corporation subject to corporation tax on liquidation income and corporation tax to be paid upon a partial distribution of residual assets; the same applies hereinafter in this Article), and with regard to corporation tax on income for a business year of a corporation that began before the Effective Date, corporation tax on consolidated income for a consolidated business year of a consolidated corporation that began before the Effective Date, corporation tax on income for a calculation period of a corporation that is the trustee of a specified trust that began before the Effective Date, and corporation tax on liquidation income resulting from a dissolution of a corporation before the Effective Date, the provisions then in force continue to govern.

The provisions of Article 57 (excluding paragraph (9)) and Article 58, paragraphs (1) and (2) of the New Corporation Tax Act apply to the net operating loss incurred in a business year of a corporation that began on or after April 1, 2001, and with regard to the net operating loss incurred in a business year of a corporation that began before that date, the provisions then in force continue to govern.

The provisions of Article 81-9 of the New Corporation Tax Act apply to the consolidated net operating loss incurred in a consolidated business year of a consolidated corporation that began on or after April 1, 2001 (including a consolidated business year specified by Cabinet Order prescribed in paragraph (2) of that Article; the same applies hereinafter in this Article), and with regard to the consolidated net operating loss incurred in a consolidated business year of a consolidated corporation that began before that date, the provisions then in force continue to govern.

The provisions of Article 81-19 of the New Corporation Tax Act apply to corporation tax pertaining to a consolidated interim return for which the tax liability becomes established on or after the Effective Date, and with regard to corporation tax pertaining to a consolidated interim return for which the tax liability became established before the Effective Date, 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.