With regard to the amount of gain on transfer or amount of loss on transfer prescribed in Article 81-10, 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 consolidated corporation effected on or before September 30, 2010, the provisions then in force continue to govern, except in the case prescribed in Article 22, paragraph (2) of the Supplementary Provisions.

The provisions of Article 81-12 of the New Corporation Tax Act apply to corporation tax on consolidated income for a consolidated business year for which the consolidated parent corporation business year of the consolidated parent corporation prescribed in paragraph (1) of that Article starts on or after the Effective Date, and with regard to corporation tax on consolidated income for a consolidated business year for which the consolidated parent corporation business year of the consolidated parent corporation prescribed in Article 81-12, paragraph (1) of the Former Corporation Tax Act started before the Effective Date, the provisions then in force continue to govern.

The provisions of Article 81-13 of the New Corporation Tax Act apply to corporation tax on consolidated income for consolidated business years for which the consolidated parent corporation business year of the consolidated corporation referred to in paragraph (1) of that Article commences on or after the Effective Date, and with regard to corporation tax on consolidated income for consolidated business years for which the consolidated parent corporation business year of the consolidated corporation referred to in Article 81-13, paragraph (1) of the Former Corporation Tax Act commenced before the Effective Date, the provisions then in force continue to govern.

In the case where a domestic ordinary corporation, etc. prescribed in Article 92, paragraph (1) of the Corporation Tax Act Before the October Changes that is subject to corporation tax on liquidation income with regard to which the provisions then in force continue to govern pursuant to the provisions of Article 10, paragraph (2) of the Supplementary Provisions has had special income tax for reconstruction imposed while in liquidation, pursuant to the provisions of Chapter IV of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (Act No. 117 of 2011), on the income listed in Article 10, item (iv), (a) and (b) of that Act, with regard to the application of the provisions of Part II, Chapter III, Article 129, paragraph (1), Article 135 and Article 137 of the Corporation Tax Act Before the October Changes, the amount of the special income tax for reconstruction so imposed is deemed to be the amount of income tax to be credited against the amount of the corporation tax on that liquidation income of that domestic ordinary corporation, etc. (including corporation tax pertaining to income for a business year in liquidation of that domestic ordinary corporation, etc.).

The provisions of Article 8, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Corporation Tax Act, etc. as amended by the provisions of the preceding Article apply to a company split effected on or after October 1, 2010 by a corporation prescribed in that paragraph, and with regard to a company split and a post-formation acquisition of assets (meaning a post-formation acquisition of assets prescribed in Article 2, item (xii)-6 of the Corporation Tax Act Before the October Changes) effected before that date by a corporation prescribed in Article 8, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Corporation Tax Act, etc. prior to the amendment by the provisions of the preceding Article, the provisions then in force continue to govern.

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.