The provisions of Article 62-8, paragraphs (4) and (7) of the New Corporation Tax Act apply to a non-qualified merger, etc. prescribed in paragraph (1) of that Article carried out on or after the Effective Date, and with regard to a non-qualified merger, etc. prescribed in Article 62-8, paragraph (1) of the Former Corporation Tax Act carried out before the Effective Date, the provisions then in force continue to govern.

The provisions of Article 71, paragraph (5) of the Corporation Tax Act as Amended for October apply to corporation tax pertaining to an interim return for which the tax liability is established on or after October 1, 2017.

①With regard to a disposition on an application under Article 75-2, paragraph (1) of the Former Corporation Tax Act that was filed before the Effective Date and for which, at the time this Act comes into effect, no disposition of extension of the due date for filing under that paragraph or of dismissal under Article 75, paragraph (3) of the Former Corporation Tax Act as applied mutatis mutandis pursuant to paragraph (6) of that Article has been made, the provisions then in force continue to govern.

②A designation under Article 75-2, paragraph (1) of the Former Corporation Tax Act made before the Effective Date (including a designation under paragraph (1) of that Article made on or after the Effective Date in accordance with the provisions then in force pursuant to the provisions of the preceding paragraph) is deemed to be a designation under Article 75-2, paragraph (1), item (ii) of the New Corporation Tax Act.

With regard to the business year of a domestic corporation that, before the Effective Date, filed a Final Return concerning corporation tax on income for a business year that ended within one year before the Effective Date, the provisions of Article 80 of the New Corporation Tax Act (limited to the part concerning paragraph (5) of that Article) apply by deeming, in paragraph (5) of that Article, the phrase "'the Final Return'" to be replaced with "'simultaneously with the filing of the Final Return'", the phrase "'the Final Return for each business year or the interim return based on provisional accounts (meaning the interim return based on provisional accounts prescribed in paragraph (5); hereinafter the same applies in this paragraph and paragraph (3)) for the interim period concerned (meaning the interim period prescribed in paragraph (5); hereinafter the same applies in this paragraph and paragraph (3))'" to be replaced with "'by April 30, 2017'", the phrase "the business year pertaining to the net operating loss' with 'the business year or interim period pertaining to the disaster net operating loss" to be replaced with "the net operating loss' with 'the disaster net operating loss", the phrase "in this paragraph and paragraph (3))', the phrase 'one year prior'" to be replaced with "in this paragraph)', the phrase 'one year prior'", the phrase "the Final Return or interim return based on provisional accounts" to be replaced with "the Final Return", and the phrase "where it has filed a Final Return (or, where the provisions of that paragraph are applied with regard to a disaster net operating loss incurred in an interim period, where it has filed the interim return based on provisional accounts for the interim period concerned)'" to be replaced with "where it has filed a Final Return'".

The provisions of Article 81-10, paragraph (1) of the New Corporation Tax Act apply to a consolidated net operating loss prescribed in that paragraph that arose in each consolidated business year prior to the applicable consolidated business year prescribed in that paragraph in the case where a consolidated parent corporation comes, on or after the Effective Date, to have with another person a specified controlling interest prescribed in that paragraph held by that other person, and with regard to a consolidated net operating loss prescribed in Article 81-10, paragraph (1) of the Former Corporation Tax Act that arose in each consolidated business year prior to the applicable consolidated business year prescribed in that paragraph in the case where a consolidated parent corporation came, before the Effective Date, to have with another person a specified controlling interest prescribed in that paragraph held by that other person, the provisions then in force continue to govern.

The provisions of Article 81-19, paragraph (8) of the Corporation Tax Act as Amended for October apply to corporation tax pertaining to a consolidated interim return for which the tax liability is established on or after October 1, 2017.

①With regard to a disposition on an application under Article 81-24, paragraph (1) of the Former Corporation Tax Act that was filed before the Effective Date and for which, at the time this Act comes into effect, no disposition of extension of the due date for filing under that paragraph or of dismissal under Article 75, paragraph (3) of the Former Corporation Tax Act as applied mutatis mutandis pursuant to paragraph (3) of that Article has been made, the provisions then in force continue to govern.

②A designation under Article 81-24, paragraph (1) of the Former Corporation Tax Act made before the Effective Date (including a designation under paragraph (1) of that Article made on or after the Effective Date in accordance with the provisions then in force pursuant to the provisions of the preceding paragraph) is deemed to be a designation under Article 81-24, paragraph (1), item (ii) of the New Corporation Tax Act.

With regard to the consolidated business year of a consolidated parent corporation that, before the Effective Date, filed a consolidated final return concerning corporation tax on consolidated income for a consolidated business year that ended within one year before the Effective Date, the provisions of Article 81-31 of the New Corporation Tax Act (limited to the part concerning paragraph (5) of that Article) apply by deeming, in paragraph (5) of that Article, the phrase "'the consolidated final return'" to be replaced with "'simultaneously with the filing of the consolidated final return'", the phrase "'the consolidated final return for each consolidated business year or the consolidated interim return based on provisional accounts (meaning the consolidated interim return based on provisional accounts prescribed in paragraph (5); the same applies in paragraph (3)) for the interim period concerned (meaning the interim period prescribed in paragraph (5); hereinafter the same applies in this paragraph and paragraph (3))'" to be replaced with "'by April 30, 2017'", the phrase "the consolidated business year pertaining to the consolidated net operating loss' with 'the consolidated business year or interim period pertaining to the disaster net operating loss" to be replaced with "the consolidated net operating loss' with 'the disaster net operating loss", the phrase "in this paragraph and paragraph (3))', the phrase 'one year prior'" to be replaced with "in this paragraph)', the phrase 'one year prior'", and the phrase "where it has been filed (or, where the provisions of that paragraph are applied with regard to a disaster net operating loss incurred in an interim period, where the consolidated interim return based on provisional accounts for the interim period concerned has been filed)'" to be replaced with "where it has been filed'".

The provisions of Article 144-3, paragraph (5) of the Corporation Tax Act as Amended for October apply to corporation tax pertaining to an interim return for which the tax liability is established on or after October 1, 2017.

①With regard to a disposition on an application under Article 75-2, paragraph (1) of the Former Corporation Tax Act as applied mutatis mutandis pursuant to Article 144-8 of the Former Corporation Tax Act that was filed before the Effective Date and for which, at the time this Act comes into effect, no disposition of extension of the due date for filing under that paragraph or of dismissal under Article 75, paragraph (3) of the Former Corporation Tax Act as applied mutatis mutandis pursuant to paragraph (6) of that Article has been made, the provisions then in force continue to govern.

②A designation under Article 75-2, paragraph (1) of the Former Corporation Tax Act as applied mutatis mutandis pursuant to Article 144-8 of the Former Corporation Tax Act made before the Effective Date (including a designation under Article 75-2, paragraph (1) of the Former Corporation Tax Act as applied mutatis mutandis pursuant to Article 144-8 of the Former Corporation Tax Act made on or after the Effective Date in accordance with the provisions then in force pursuant to the provisions of the preceding paragraph) is deemed to be a designation under Article 75-2, paragraph (1), item (ii) of the New Corporation Tax Act as applied mutatis mutandis pursuant to Article 144-8 of the New Corporation Tax Act.

With regard to the business year of a foreign corporation that, before the Effective Date, filed a Final Return concerning corporation tax on income for a business year that ended within one year before the Effective Date, the provisions of Article 144-13 of the New Corporation Tax Act (limited to the part concerning paragraph (11) of that Article) apply by deeming, in paragraph (11) of that Article, the phrase "the phrase 'the Final Return' is deemed to be replaced with 'the Final Return for each business year or the interim return based on provisional accounts (meaning the interim return based on provisional accounts prescribed in paragraph (11); hereinafter the same applies through paragraph (8)) for the interim period concerned (meaning the interim period prescribed in paragraph (11); hereinafter the same applies through paragraph (8))'" to be replaced with "the phrase 'simultaneously with the filing of the Final Return' is deemed to be replaced with 'by April 30, 2017'", the phrase "in item (i) of that paragraph, the phrase 'the business year pertaining to the net operating loss' is deemed to be replaced with 'the business year or interim period pertaining to the disaster net operating loss (meaning the disaster net operating loss prescribed in paragraph (11)" to be replaced with "in item (i) of that paragraph, the phrase 'the net operating loss' is deemed to be replaced with 'the disaster net operating loss (meaning the disaster net operating loss prescribed in paragraph (11)", the phrase "through paragraph (8))', the phrase 'one year prior' with 'one year prior (two years prior if the Final Return or interim return based on provisional accounts" to be replaced with "through paragraph (8))', the phrase 'one year prior' with 'one year prior (two years prior if the Final Return", the phrase "in item (ii) of that paragraph, the phrase 'the business year pertaining to the net operating loss' is deemed to be replaced with 'the business year or interim period pertaining to the disaster net operating loss', the phrase 'one year prior' with 'one year prior (two years prior if the Final Return or interim return based on provisional accounts" to be replaced with "in item (ii) of that paragraph, the phrase 'the net operating loss' is deemed to be replaced with 'the disaster net operating loss', the phrase 'one year prior' with 'one year prior (two years prior if the Final Return", the phrase "in paragraph (2), the phrase 'the Final Return' is deemed to be replaced with 'the Final Return for each business year or the interim return based on provisional accounts for the interim period concerned', the phrase 'the business year pertaining to the net operating loss' with 'the business year or interim period pertaining to the disaster net operating loss', the phrase 'one year prior' with 'one year prior (two years prior if the Final Return or interim return based on provisional accounts" to be replaced with "in paragraph (2), the phrase 'simultaneously with the filing of the Final Return' is deemed to be replaced with 'by April 30, 2017', the phrase 'the net operating loss' with 'the disaster net operating loss', the phrase 'one year prior' with 'one year prior (two years prior if the Final Return", the phrase "in paragraphs (6) and (7)" to be replaced with "in the provisions of paragraphs (6) through (8)", the phrase "where it has filed a Final Return (or, where the provisions of paragraph (1) (limited to the part concerning that item) are applied with regard to a disaster net operating loss incurred in an interim period, where it has filed the interim return based on provisional accounts for the interim period concerned)'" to be replaced with "where it has filed a Final Return'", and the phrase "where it has filed a Final Return', and in paragraph (8), the phrase 'consecutively in a Blue Return' is deemed to be replaced with 'consecutively', and the phrase 'where it has filed a Final Return in a Blue Return (excluding a return filed after the due date) by the due date for filing it (including, where the district director finds that there are unavoidable circumstances, the case where it has filed a Final Return in a Blue Return for that business year showing a loss after the due date for filing it)' with 'where it has filed a Final Return (or, where the provisions of paragraph (2) are applied with regard to a disaster net operating loss incurred in an interim period, where it has filed the interim return based on provisional accounts for the interim period concerned)'" to be replaced with "where it has filed a Final Return'".

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.