This Act comes into effect on April 1, 2019; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.

Unless otherwise provided for in these Supplementary Provisions, the provisions of the Corporation Tax Act as amended by the provisions of Article 2 (hereinafter referred to as "the New Corporation Tax Act") apply to corporation tax on income for business years of corporations (including associations or foundations without juridical personality; the same applies hereinafter) that end on or after the Effective Date and to corporation tax on consolidated income for consolidated business years of consolidated corporations that end on or after the Effective Date, and with regard to corporation tax on income for business years of corporations that ended before the Effective Date and corporation tax on consolidated income for consolidated business years of consolidated corporations that ended before the Effective Date, the provisions then in force continue to govern.

The provisions of Article 2, items (xii)-8, (xii)-11 and (xii)-17 of the New Corporation Tax Act apply to mergers, company splits and share exchanges carried out on or after the Effective Date, and with regard to mergers, company splits and share exchanges carried out before the Effective Date, the provisions then in force continue to govern.

The provisions of Article 10-3, paragraphs (1) and (2) of the New Corporation Tax Act apply to ordinary corporations and cooperatives, etc. that come to fall under public interest corporations, etc. after the Effective Date, and with regard to specified ordinary corporations, etc. prescribed in Article 10-3, paragraph (1) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 (hereinafter referred to as "the Former Corporation Tax Act") (referred to as "specified ordinary corporations, etc." in Articles 18 and 106 of the Supplementary Provisions) that came to fall under public interest corporations, etc. on or before the Effective Date, the provisions then in force continue to govern.

The provisions of Article 14, paragraph (2) of the New Corporation Tax Act apply to the submission of the documents prescribed in paragraph (2) of that Article in the case where another domestic corporation prescribed in Article 4-2 of the New Corporation Tax Act comes to fall under the case set forth in Article 14, paragraph (1), item (vi) or (vii) of the New Corporation Tax Act on or after the Effective Date, and with regard to the submission of the documents prescribed in paragraph (2) of that Article in the case where another domestic corporation prescribed in Article 4-2 of the Former Corporation Tax Act came to fall under the case set forth in Article 14, paragraph (1), item (vi) or (vii) of the Former Corporation Tax Act before the Effective Date, the provisions then in force continue to govern.

The provisions of Article 20 of the New Corporation Tax Act (limited to the portion pertaining to consolidated subsidiary corporations) apply to changes in the location of the head office or principal office of a consolidated subsidiary corporation made on or after the Effective Date, and with regard to changes in the location of the head office or principal office of a consolidated subsidiary corporation made before the Effective Date, the provisions then in force continue to govern.

①The provisions of Article 34, paragraph (1) of the New Corporation Tax Act (limited to the portion pertaining to item (iii), (a), (2)) apply to remuneration pertaining to the procedures referred to in (a), (2) of that item that are completed on or after the Effective Date.

②With regard to remuneration pertaining to the procedures referred to in Article 34, paragraph (1), item (iii), (a), (2) of the Former Corporation Tax Act that are completed on or before March 31, 2020 (excluding the remuneration prescribed in the preceding paragraph), the provisions of paragraph (1) of that Article (limited to the portion pertaining to (a), (2) of that item) remain in force.

The provisions of Article 52, paragraph (12) of the New Corporation Tax Act apply to ordinary corporations and cooperatives, etc. that come to fall under public interest corporations, etc. after the Effective Date, and with regard to specified ordinary corporations, etc. that came to fall under public interest corporations, etc. on or before the Effective Date, the provisions then in force continue to govern.

①In the case where a corporation enters into a contract for the transfer of crypto-assets (meaning crypto-assets prescribed in Article 2, paragraph (5) of the Payment Services Act (Act No. 59 of 2009); the same applies hereinafter in this Article) in a business year before the business year of the amendment (meaning the business year that first ends on or after the Effective Date; the same applies hereinafter in this paragraph) and delivers those crypto-assets in a business year on or after the business year of the amendment, the amount of profit from the transfer or the amount of loss from the transfer prescribed in Article 61, paragraph (1) of the Corporation Tax Act pertaining to that transfer is, notwithstanding the provisions of that paragraph, included in the amount of gross profit or the amount of deductible expenses for the business year containing the date of that delivery; provided, however, that this does not apply to a transfer for which the corporation entered into the contract in a business year before the business year of the amendment and included the amount equivalent to the amount of profit from the transfer or the amount of loss from the transfer prescribed in that paragraph pertaining to that transfer in the amount of gross profit or the amount of deductible expenses for the business year containing the date on which it entered into that contract.

②The provisions of Article 61, paragraph (4) of the New Corporation Tax Act (limited to the portion pertaining to virtual currencies) apply to qualified company splits, etc. prescribed in that paragraph (referred to as "qualified company splits, etc." in the following paragraph) that a corporation carries out on or after the Effective Date.

③In the case where, among the crypto-assets falling under short-term trading commodities, etc. prescribed in Article 61, paragraph (2) of the Corporation Tax Act that a corporation holds, there are those that it holds at the end of a business year that begins before the Effective Date and ends on or after the Effective Date (hereinafter referred to as a "transitional business year" in this paragraph and paragraph (5)), or those transferred to a succeeding corporation in a company split, a corporation receiving a capital contribution in kind or a corporation receiving a distribution in kind through a qualified company split, etc. carried out within the period of the transitional business year on or after the Effective Date, when, for none of those crypto-assets, the corporation has booked the valuation gain or valuation loss prescribed in Article 61, paragraph (3) of that Act as proceeds or a loss in the final settlement of accounts for that transitional business year (in the case of filing an interim return containing the matters set forth in the items of Article 72, paragraph (1) or the items of Article 144-4, paragraph (1) or (2) of that Act for the period prescribed in Article 72, paragraph (1) or Article 144-4, paragraph (1) or (2) of that Act, the settlement of accounts for that period; the same applies in paragraph (5)) (for crypto-assets transferred through that qualified company split, etc., when it has not treated the amount equivalent to the valuation gain or valuation loss prescribed in paragraph (4) of that Article as an amount of proceeds or an amount of loss), the corporation may, for that transitional business year, apply the provisions of that Article and Articles 61-6 and 61-8 of that Act by deeming the crypto-assets falling under short-term trading commodities, etc. prescribed in paragraph (2) of that Article that it holds not to fall under short-term trading commodities, etc. prescribed in that paragraph.

④The provisions of Article 61, paragraph (8) of the New Corporation Tax Act apply to qualified company splits, etc. prescribed in that paragraph (referred to as "qualified company splits, etc." in the following paragraph) that a corporation carries out on or after the Effective Date.

⑤In the case where, among the crypto-asset margin transactions prescribed in Article 61, paragraph (7) of the Corporation Tax Act (hereinafter referred to as "crypto-asset margin transactions" in this paragraph) that a corporation has carried out, there are those that have not been settled at the end of the transitional business year, or those whose contracts have been transferred to a succeeding corporation in a company split or a corporation receiving a capital contribution in kind through a qualified company split, etc. carried out within the period of the transitional business year on or after the Effective Date, when, for none of those transactions, the corporation has booked the amount of deemed settlement gain or loss prescribed in paragraph (7) of that Article as proceeds or a loss in the final settlement of accounts for that transitional business year (for crypto-asset margin transactions pertaining to contracts transferred through that qualified company split, etc., when it has not treated the amount equivalent to the amount of deemed settlement gain or loss prescribed in paragraph (8) of that Article as an amount of proceeds or an amount of loss), the corporation may choose not to apply the provisions of paragraphs (7) through (9) of that Article for that transitional business year.

①The provisions of Article 61-2, paragraphs (2), (4) and (9) of the New Corporation Tax Act apply to mergers, company splits by split-off and share exchanges carried out on or after the Effective Date, and with regard to mergers, company splits by split-off and share exchanges carried out before the Effective Date, the provisions then in force continue to govern.

②The provisions of Article 61-2, paragraph (23) of the New Corporation Tax Act apply to mergers, company splits and share exchanges that a corporation carries out on or after the Effective Date (excluding, among mergers, company splits or share exchanges that a corporation carries out on or after the Effective Date which fall under the case prescribed in Article 61-2, paragraph (23) of the Former Corporation Tax Act, those for which the date of the contract is before the Effective Date (hereinafter referred to as a "specified merger, etc." in this paragraph)), and with regard to mergers, company splits and share exchanges that a corporation carried out before the Effective Date (including specified mergers, etc.), the provisions then in force continue to govern.

③In the case where a corporation intends to deliver, through a merger, company split or share exchange carried out on or after the Effective Date (limited to one for which the date of the contract is before the Effective Date), shares (including capital contributions) of a corporation that is expected, as of the Effective Date, to fall under a corporation that has the relationship specified by Cabinet Order prescribed in Article 61-2, paragraph (23) of the New Corporation Tax Act (excluding a corporation that has the relationship specified by Cabinet Order prescribed in Article 61-2, paragraph (23) of the Former Corporation Tax Act), the provisions of that paragraph apply to that merger, company split or share exchange by deeming the Effective Date to be the contract date prescribed in Article 61-2, paragraph (23) of the New Corporation Tax Act.

①The provisions of Article 64-4, paragraph (1) of the New Corporation Tax Act apply to domestic corporations prescribed in that paragraph that come to fall under ordinary corporations or cooperatives, etc. on or after the Effective Date, and with regard to domestic corporations prescribed in Article 64-4, paragraph (1) of the Former Corporation Tax Act that came to fall under ordinary corporations before the Effective Date, the provisions then in force continue to govern.

②The provisions of Article 64-4, paragraph (2) of the New Corporation Tax Act apply to qualified mergers prescribed in that paragraph carried out on or after the Effective Date, and with regard to qualified mergers prescribed in Article 64-4, paragraph (2) of the Former Corporation Tax Act carried out before the Effective Date, the provisions then in force continue to govern.

①The provisions of Article 148 of the New Corporation Tax Act apply to the application forms referred to in paragraph (1) of that Article that are submitted on or after the Effective Date, and with regard to the application forms referred to in Article 148, paragraph (1) of the Former Corporation Tax Act that were submitted before the Effective Date, the provisions then in force continue to govern.

②The provisions of Article 149 of the New Corporation Tax Act apply to the application forms prescribed in paragraph (1) or (2) of that Article that are submitted on or after the Effective Date, and with regard to the application forms prescribed in Article 149, paragraph (1) or (2) of the Former Corporation Tax Act that were submitted before the Effective Date, the provisions then in force continue to govern.

①The provisions of Article 53, paragraph (9) 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. as amended by the provisions of the preceding Article (hereinafter referred to as the "New 2018 Amendment Act" in this Article), which remain in force pursuant to the provisions of Article 25, paragraph (1) of the Supplementary Provisions of the New 2018 Amendment Act, apply to ordinary corporations and cooperatives, etc. that come to fall under public interest corporations, etc. after the Effective Date, and with regard to specified ordinary corporations, etc. that came to fall under public interest corporations, etc. on or before the Effective Date, the provisions then in force continue to govern.

②The provisions of Article 28, paragraph (3) of the Supplementary Provisions of the New 2018 Amendment Act apply to ordinary corporations and cooperatives, etc. that come to fall under public interest corporations, etc. after the Effective Date, and with regard to specified ordinary corporations, etc. that came to fall under public interest corporations, etc. on or before the Effective Date, 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.