①With regard to Fixed Assets prescribed in Article 2, item (xxii) of the Former Corporation Tax Act that a corporation acquired before the Item (iii) Effective Date with monies or materials delivered to it before the Item (iii) Effective Date by users prescribed in Article 45, paragraph (1) of the Corporation Tax Act prior to the amendment by the provisions of the preceding Article (hereinafter referred to as "the Former Corporation Tax Act" in this paragraph) and that constitute facilities necessary for the business listed in item (iv) of that paragraph, and with regard to Fixed Assets prescribed in Article 2, item (xxii) of the Corporation Tax Act as amended by the provisions of the preceding Article (referred to as "the New Corporation Tax Act" in the following paragraph) that the corporation acquires on or after the Item (iii) Effective Date with those monies or materials and that constitute facilities necessary for the heat supply business prescribed in Article 49, paragraph (1) of the Supplementary Provisions, the provisions then in force continue to govern.

②The provisions of Article 45 of the New Corporation Tax Act apply by deeming the business of providing designated former supply area heat supply operated by a deemed heat supply business operator to be a business listed in any of the items of paragraph (1) of that Article, and a person receiving a heat supply to be a user prescribed in that paragraph, respectively.