①The provisions of Article 61-13 of the Corporation Tax Act as Amended for October apply to the amount of gain on transfer or amount of loss on transfer prescribed in paragraph (1) of that Article pertaining to a transfer of a transfer gain or loss adjustment asset prescribed in that paragraph that a corporation effects on or after October 1, 2010, and with regard to the amount of gain on transfer or amount of loss on transfer prescribed in Article 61-13, paragraph (1) of the Corporation Tax Act Before the October Changes pertaining to a transfer of a transfer gain or loss adjustment asset prescribed in that paragraph that a corporation effected before that date, the provisions then in force continue to govern, except in the case prescribed in the following paragraph.

②In the case where, with regard to the amount equivalent to the amount of gain on transfer or amount of loss on transfer prescribed in Article 61-13, paragraph (1) or Article 81-10, paragraph (1) of the Corporation Tax Act Before the October Changes (hereinafter referred to as the "former transfer gain or loss amount" in this paragraph) pertaining to a transfer of a transfer gain or loss adjustment asset prescribed in Article 61-13, paragraph (1) or Article 81-10, paragraph (1) of the Corporation Tax Act Before the October Changes (hereinafter referred to as a "former transfer gain or loss adjustment asset" in this paragraph) that a corporation effected before October 1, 2010, there is an amount that has not been included in gross profits or deductible expenses as of that date, the provisions of paragraphs (2) through (6) of Article 61-13 of the Corporation Tax Act as Amended for October apply by deeming the former transfer gain or loss adjustment asset to be a transfer gain or loss adjustment asset prescribed in paragraph (1) of that Article, the former transfer gain or loss amount to be the amount of gain on transfer or amount of loss on transfer prescribed in that paragraph pertaining to the transfer gain or loss adjustment asset prescribed in that paragraph, the corporation to be a corporation to which the provisions of that paragraph have been applied with regard to that amount of gain on transfer or amount of loss on transfer, the corporation that received the transfer of the former transfer gain or loss adjustment asset to be the transferee corporation prescribed in paragraph (2) of that Article, and the amount included in gross profits or deductible expenses pursuant to the provisions of Article 61-13, paragraph (2) or Article 81-10, paragraph (2) of the Corporation Tax Act Before the October Changes with regard to the amount equivalent to the former transfer gain or loss amount to be the amount included in gross profits or deductible expenses pursuant to the provisions of Article 61-13, paragraph (2) of the Corporation Tax Act as Amended for October with regard to the amount equivalent to that amount of gain on transfer or amount of loss on transfer, respectively.