The provisions of Article 69, paragraph (7) of the New Corporation Tax Act apply to corporation tax on income for business years of domestic corporations that begin on or after January 1, 2019, and with regard to corporation tax on income for business years of domestic corporations that began before that date, the provisions then in force continue to govern.

The provisions of Article 69-2 of the New Corporation Tax Act apply to the amount equivalent to the foreign tax adjusted at distribution prescribed in paragraph (1) of that Article that pertains to distributions of proceeds from group investment trusts that a domestic corporation receives on or after January 1, 2020.

The provisions of Part II, Chapter I, Section 3, Subsection 2-2 of the New Corporation Tax Act apply to corporation tax on income for business years of domestic corporations that begin on or after April 1, 2020.

①With regard to the calculation of the amount of consolidated income for a consolidated business year (limited to a consolidated business year that begins on or before March 31, 2030) of a consolidated corporation that ends on or after the Effective Date, in Article 81-3, paragraph (1) of the New Corporation Tax Act, the phrase "(Calculation of the Amount of Income for Each Business Year)" is deemed to be replaced with "(Calculation of the Amount of Income for Each Business Year) and the provisions of Article 53 (Returned Goods Adjustment Reserves) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018), which remain in force pursuant to the provisions of Article 25, paragraph (1) (Transitional Measures Concerning Returned Goods Adjustment Reserves of Corporations) of the Supplementary Provisions of that Act".

②The amount that would be the amount of gross profit if the amount of income for the business year were calculated pursuant to the provisions of Article 25, paragraphs (2) through (4) of the Supplementary Provisions by deeming the period of a consolidated business year of a consolidated corporation to be a business year referred to in Article 22, paragraph (1) of the New Corporation Tax Act is to be included in the individual amount of gross profit prescribed in Article 81-3, paragraph (1) of the New Corporation Tax Act.

①With regard to the calculation of the amount of consolidated income for a consolidated business year (limited to a consolidated business year that begins on or before March 31, 2023) of a consolidated corporation that ends on or after the Effective Date, in Article 81-3, paragraph (1) of the New Corporation Tax Act, the phrase "(Calculation of the Amount of Income for Each Business Year)" is deemed to be replaced with "(Calculation of the Amount of Income for Each Business Year) and the provisions of Article 63 (Business Year for Vesting Proceeds and Expenses Pertaining to Long-Term Installment Sales, etc.) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018), which remain in force pursuant to the provisions of Article 28, paragraph (1) (Transitional Measures Concerning the Business Year for Vesting Proceeds and Expenses Pertaining to Long-Term Installment Sales, etc.) of the Supplementary Provisions of that Act".

②The amount that would be the amount of gross profit or the amount of deductible expenses if the amount of income for the business year were calculated pursuant to the provisions of Article 28, paragraph (2) or (3) of the Supplementary Provisions by deeming the period of a consolidated business year of a consolidated corporation to be a business year referred to in Article 22, paragraph (1) of the New Corporation Tax Act is to be included in the individual amount of gross profit or the individual amount of deductible expenses prescribed in Article 81-3, paragraph (1) of the New Corporation Tax Act.

The provisions of Article 81-8-2 of the New Corporation Tax Act apply to the amount equivalent to foreign tax adjusted at the time of distribution prescribed in Article 81-15-2, paragraph (1) of the New Corporation Tax Act that pertains to the amount of income tax on distributions of proceeds from group investment trusts that a consolidated corporation receives on or after January 1, 2020.

The provisions of Article 81-15-2 of the New Corporation Tax Act apply to the amount equivalent to foreign tax adjusted at the time of distribution prescribed in paragraph (1) of that Article that pertains to distributions of proceeds from group investment trusts that a consolidated corporation receives on or after January 1, 2020.

The provisions of Part II, Chapter I-2, Section 3, Subsection 2-2 of the New Corporation Tax Act apply to corporation tax on consolidated income for consolidated business years of consolidated parent corporations that begin on or after April 1, 2020.

①The provisions of Article 81-25, paragraph (2) of the New Corporation Tax Act apply to documents stating the individually attributed amounts, etc. prescribed in paragraph (1) of that Article for consolidated business years that end on or after April 1, 2020.

②The provisions of Article 81-25, paragraphs (3) and (4) of the New Corporation Tax Act apply to the documents prescribed in paragraph (3) of that Article that pertain to a change in the individually attributed amounts, etc. prescribed in paragraph (1) of that Article in the case where the change occurs on or after April 1, 2020, and with regard to the documents prescribed in paragraph (2) of that Article that pertain to a change in the individually attributed amounts, etc. prescribed in Article 81-25, paragraph (1) of the Former Corporation Tax Act in the case where the change occurred before that date, the provisions then in force continue to govern.

The provisions of Article 139, paragraph (2) of the New Corporation Tax Act apply to corporation tax on income for business years of foreign corporations that begin on or after January 1, 2019, and with regard to corporation tax on income for business years of foreign corporations that began before that date, the provisions then in force continue to govern.

The provisions of Article 142-6-2 of the New Corporation Tax Act apply to the amount equivalent to the foreign tax adjusted at distribution prescribed in Article 144-2-2, paragraph (1) of the New Corporation Tax Act that pertains to the amount of income tax on distributions of proceeds from group investment trusts that a foreign corporation that has a permanent establishment receives on or after January 1, 2020.

The provisions of Article 144-2-2 of the New Corporation Tax Act apply to the amount equivalent to the foreign tax adjusted at distribution prescribed in paragraph (1) of that Article that pertains to distributions of proceeds from group investment trusts that a foreign corporation that has a permanent establishment receives on or after January 1, 2020.

①The provisions of Article 151 of the New Corporation Tax Act apply to Final Returns for business years of foreign corporations that end on or after the Effective Date, to interim returns for corporation tax of foreign corporations for which the tax liability pertaining to the interim return arises on or after the Effective Date, and to amended returns pertaining to Final Returns and interim returns of foreign corporations, that foreign corporations file on or after the Effective Date.

②With regard to the autographs and seals under the provisions of Article 151, paragraphs (1) through (4) of the Former Corporation Tax Act for Final Returns for business years of corporations that ended before the Effective Date (excluding those filed on or after April 1, 2021), interim returns for corporation tax of corporations for which the tax liability pertaining to the interim return arose before the Effective Date, consolidated final returns for consolidated business years of consolidated corporations that ended before the Effective Date (excluding those filed on or after April 1, 2021) and consolidated interim returns for corporation tax of consolidated corporations for which the tax liability pertaining to the consolidated interim return arose before the Effective Date, and amended returns pertaining to these returns, that corporations filed before the Effective Date, and for the documents prescribed in Article 81-25, paragraph (1) of the Former Corporation Tax Act stating the individually attributed amounts, etc. prescribed in that paragraph for consolidated business years of consolidated corporations that ended before the Effective Date (including the documents prescribed in paragraph (2) of that Article that pertain to a change in the individually attributed amounts, etc. prescribed in paragraph (1) of that Article in the case where the change occurred before the Effective Date, and excluding those filed on or after April 1, 2021), 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.