The provisions of Article 84 (Value of Rights to Acquire Shares or Similar Interests) of the New Order apply to cases where an individual is granted a right listed in the items of that Article by an issuing corporation on or after the Effective Date of the Companies Act, and the provisions then in force continue to govern cases where an individual was granted a right listed in the items of Article 84 (Value of Rights to Acquire Shares or Similar Interests) of the Former Order by an issuing corporation before the Effective Date of the Companies Act.

①The provisions of Article 109, paragraph (1), items (i) and (ii) (Acquisition Price of Securities) of the New Order apply to Securities listed in those provisions that an individual acquires on or after the Effective Date of the Companies Act, and the provisions then in force continue to govern Securities listed in Article 109, paragraph (1), items (i) and (ii) (Acquisition Price of Securities) of the Former Order that an individual acquired before the Effective Date of the Companies Act.

②The provisions of Article 109, paragraph (1), item (iii) of the New Order apply to Securities listed in that item that an individual acquires on or after the Effective Date of the Companies Act.

③The provisions of Article 111, paragraph (1) (Acquisition Price of Shares Acquired by Allotment to Shareholders) of the New Order apply to cases where shares prescribed in that paragraph are acquired due to an event prescribed in that paragraph that arose on or after the Effective Date of the Companies Act, and the provisions then in force continue to govern cases where shares prescribed in Article 111 (Acquisition Price of Shares Acquired by Capital Increase) of the Former Order are acquired due to an event prescribed in that Article that arose before the Effective Date of the Companies Act.

④The provisions of Article 111, paragraph (2) of the New Order apply to cases where shares prescribed in that paragraph are acquired through a gratis allotment of shares prescribed in that paragraph that took place on or after the Effective Date of the Companies Act.

⑤The provisions of Article 112 (Acquisition Price of Shares Acquired by Merger) and Article 113, paragraph (1) (Acquisition Price of Shares Acquired by Company Split by Split-Off) of the New Order apply to cases where a merger prescribed in Article 112 of the New Order occurs, and cases where a company split by split-off prescribed in Article 113, paragraph (1) of the New Order occurs, on or after the Effective Date of the Companies Act, and the provisions then in force continue to govern cases where a merger prescribed in Article 112 (Acquisition Price of Shares Acquired by Merger) of the Former Order occurs, and cases where a company split by split-off prescribed in Article 113, paragraph (1) (Acquisition Price of Shares Acquired by Company Split by Split-Off) of the Former Order occurs, before the Effective Date of the Companies Act.

⑥The provisions of Article 114, paragraph (1) (Acquisition Price of Shares or Similar Interests in the Case of a Return of Capital, etc.) of the New Order apply, except for what is provided for in the following paragraph, to a return of capital prescribed in paragraph (1) of that Article for which the base date is on or after the Effective Date of the Companies Act, and the provisions then in force continue to govern a reduction of capital prescribed in Article 114, paragraph (1) (Acquisition Price of Shares or Similar Interests in the Case of a Capital Reduction, etc.) of the Former Order for which the base date is before the Effective Date of the Companies Act.

⑦The provisions of Article 114 of the New Order apply to a return of capital prescribed in paragraph (1) of that Article that is made by a resolution under Article 454, paragraph (1) or (5) (Decisions on Matters Regarding Dividends of Surplus) of the Companies Act, or by a resolution of the board of directors in the case where there is a provision of the articles of incorporation under Article 459, paragraph (1) (Provisions of Articles of Incorporation That Board of Directors Determines Dividends of Surplus) of that Act, even where the base date pertaining to that return of capital is before the Effective Date of the Companies Act.

⑧The provisions of Article 114, paragraph (2) of the New Order apply to cases where a refund of contribution prescribed in that paragraph is made on or after the Effective Date of the Companies Act.

⑨The provisions of Articles 115 (Acquisition Price of Shares or Similar Interests When There Is an Entity Conversion) and 116 (Acquisition Price of Share Options, etc. When There Is a Merger, etc.) of the New Order apply to cases where an entity conversion prescribed in Article 115 of the New Order occurs, and cases where a merger, etc. prescribed in Article 116 of the New Order occurs, on or after the Effective Date of the Companies Act.

⑩The provisions of Article 117 (Previous Acquisition Price per Old Share, etc.) of the New Order apply to cases where an event prescribed in that Article arises on or after the Effective Date of the Companies Act, and the provisions then in force continue to govern cases where a capital increase, etc. prescribed in Article 117 (Previous Acquisition Price per Old Share) of the Former Order arises before the Effective Date of the Companies Act.

In applying the provisions of Article 133-2, paragraph (1) (Special Provision on Depreciation Allowance of Obsolete Depreciable Assets) of the New Order to an individual to whom the provisions of Article 83, paragraph (8), (9) or (11) (Transitional Measures Concerning Depreciation of Individuals) of the Supplementary Provisions of the Amending Act apply, in Article 133-2, paragraph (1) of the New Order, "又は" (or) is deemed to be replaced with "若しくは" (or, joining a smaller group of alternatives), and the phrase ") provisions" is deemed to be replaced with ") or the provisions of Article 13-3 (limited to the portion pertaining to paragraph (1), item (iii)), Article 13-4 or Article 14, paragraph (1) (Special Depreciation, etc. of Machinery, etc. of Individuals Implementing a Joint Improvement Plan) of the Act on Special Measures Concerning Taxation as it remains in force pursuant to the provisions of Article 83, paragraph (8), (9) or (11) (Transitional Measures Concerning Depreciation of Individuals) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2006), prior to amendment by the provisions of Article 13 (Partial Amendment of the Act on Special Measures Concerning Taxation) of that Act".

①The provisions of Article 144, paragraph (1), item (i), (c) and item (iii), (d) (Transfer Limits to Reserve Accounts for Bad Debts for Individually Assessed Loans or Other Claims) of the New Order apply to a decision approving an agreement in a special liquidation under the provisions of the Companies Act, or a petition for commencement of special liquidation, made on or after the Effective Date of the Companies Act, and the provisions then in force continue to govern an approval of an agreement in a special liquidation, or a petition for commencement of special liquidation, under the provisions of the Commercial Code prior to amendment by the provisions of Article 64 (Partial Amendment of the Commercial Code) of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Companies Act (hereinafter in this paragraph referred to as the "Former Commercial Code") made before the Effective Date of the Companies Act (including an approval of an agreement in a special liquidation, or a petition for commencement of special liquidation, under the provisions of the Former Commercial Code concerning a corporation dissolved before the Effective Date of the Companies Act).

②The provisions then in force continue to govern cases relating to the arrangement of a company pertaining to a petition for commencement of arrangement prescribed in Article 144, paragraph (1), item (iii), (d) (Transfer Limits to Reserve Accounts for Bad Debts for Individually Assessed Loans or Other Claims) of the Former Order that was filed before the Effective Date of the Companies Act.

①Where an individual has, before the Effective Date, concluded a foreign exchange futures contract prescribed in Article 167-6, paragraph (1) (Conversion, etc. of Foreign Currency-Denominated Assets and Liabilities for Which the Yen Equivalent of the Foreign Currency at the Time of Their Arising Was Fixed by a Foreign Exchange Futures Contract) of the New Order that fixes the yen equivalent (meaning the yen equivalent prescribed in Article 57-3, paragraph (1) of the New Act; the same applies in the following paragraph) of the amount of foreign currency to be paid or received in connection with a transaction in a foreign currency (meaning a transaction in a foreign currency prescribed in Article 57-3, paragraph (1) (Conversion of Transactions in a Foreign Currency) of the New Act; the same applies in the following paragraph) that gives rise to the acquisition or arising of the foreign currency-denominated assets and liabilities prescribed in Article 167-6, paragraph (1) of the New Order, and has not settled that foreign exchange futures contract by performance, etc. by the day before the Effective Date, and the individual pays or receives that foreign currency on or after the Effective Date, for the purpose of applying the provisions of Article 167-6, paragraph (1) of the New Order to that foreign exchange futures contract and that foreign currency, that foreign exchange futures contract is deemed to have been concluded on the Effective Date.

②Where an individual has, before the Effective Date, concluded a foreign exchange futures contract or similar contract prescribed in Article 57-3, paragraph (2) of the New Act that fixes the yen equivalent of the amount of an asset or liability prescribed in that paragraph, and has not settled that foreign exchange futures contract or similar contract by performance, etc. by the day before the Effective Date, and the individual conducts, on or after the Effective Date, a transaction in a foreign currency that gives rise to the acquisition or arising of that asset or liability, for the purpose of applying the provisions of Article 57-3, paragraph (2) of the New Act to that foreign exchange futures contract or similar contract and that asset or liability, that foreign exchange futures contract or similar contract is deemed to have been concluded on the Effective Date.

①The provisions of Article 184 (Insurance Premiums, etc. Deducted in the Calculation of the Amount of Miscellaneous Income Pertaining to Annuities Under Casualty Insurance Policies or Similar Contracts) of the New Order apply to an annuity under a casualty insurance policy or similar contract prescribed in paragraph (1) of that Article, or a maturity refund, etc. prescribed in paragraph (4) of that Article under a casualty insurance policy or similar contract prescribed in paragraph (2) of that Article (limited to those other than a casualty insurance policy concluded with a small amount and short term insurer prescribed in that paragraph), that an individual receives payment of on or after January 1, 2007, and the provisions then in force continue to govern an annuity under a casualty insurance policy or similar contract prescribed in Article 184, paragraph (1) (Insurance Premiums, etc. Deducted in the Calculation of the Amount of Miscellaneous Income Pertaining to Annuities Under Casualty Insurance Policies or Similar Contracts) of the Former Order, or a maturity refund, etc. prescribed in paragraph (4) of that Article under a casualty insurance policy or similar contract prescribed in paragraph (2) of that Article, that an individual received payment of before that date.

②The provisions of Article 184, paragraphs (2) through (4) of the New Order apply to a maturity refund, etc. prescribed in paragraph (4) of that Article under a casualty insurance policy or similar contract prescribed in paragraph (2) of that Article (limited to a casualty insurance policy concluded with a small amount and short term insurer prescribed in that paragraph) that an individual receives payment of on or after the Effective Date.

①The contract specified by Cabinet Order prescribed in Article 10, paragraph (2) (Transitional Measures for Earthquake Insurance Premium Deduction) of the Supplementary Provisions of the Amending Act is a contract pertaining to mutual aid in which the survival of a building or movable property throughout the mutual aid period is the mutual aid event.

②Where the provisions of Article 10, paragraph (2) of the Supplementary Provisions of the Amending Act apply, in applying the provisions of the Income Tax Act, in Article 190, item (ii), (b) (Year-End Adjustment) of that Act, "earthquake insurance premiums prescribed in Article 77, paragraph (1) (Earthquake Insurance Premium Deduction)" is deemed to be replaced with "earthquake insurance premiums and similar premiums prescribed in Article 10, paragraph (2), item (i) (Transitional Measures for Earthquake Insurance Premium Deduction) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2006; hereinafter referred to as the "2006 Amendment Act")", and "through 77" is deemed to be replaced with "through 77 (including where applied pursuant to the provisions of Article 10, paragraph (2) of the Supplementary Provisions of the 2006 Amendment Act)"; in Article 196, paragraph (1) (Salary Income Earner's Return for Insurance Premium Deduction) of that Act, "earthquake insurance premiums" is deemed to be replaced with "earthquake insurance premiums and similar premiums", and in item (iii) of that paragraph, "earthquake insurance premiums prescribed in Article 77, paragraph (1) (Earthquake Insurance Premium Deduction)" is deemed to be replaced with "earthquake insurance premiums and similar premiums prescribed in Article 10, paragraph (2), item (i) (Transitional Measures for Earthquake Insurance Premium Deduction) of the Supplementary Provisions of the 2006 Amendment Act" and "those provisions" is deemed to be replaced with "the provisions of Article 76 or Article 77 (Earthquake Insurance Premium Deduction) (including where applied pursuant to the provisions of Article 10, paragraph (2) of the Supplementary Provisions of the 2006 Amendment Act)"; in paragraph (2) of that Article, "earthquake insurance premiums" is deemed to be replaced with "earthquake insurance premiums and similar premiums"; and in Article 198, paragraph (5) (Special Provisions on the Time for Submission, etc. of Returns Concerning Withholding by Salary Income Earners) of that Act, "earthquake insurance premium" is deemed to be replaced with "earthquake insurance premiums and similar premiums".

③In applying the provisions of the New Order where the provisions of Article 10, paragraph (2) of the Supplementary Provisions of the Amending Act apply, in Article 258, paragraph (3), item (iv) (Calculation of Tax Amount When a Nonresident Becomes a Resident Partway Through the Year) of the New Order, "earthquake insurance premium prescribed in Article 77, paragraph (1) (Earthquake Insurance Premium Deduction) of the Act" is deemed to be replaced with "earthquake insurance premiums and similar premiums prescribed in Article 10, paragraph (2), item (i) (Transitional Measures for Earthquake Insurance Premium Deduction) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2006; hereinafter referred to as the "2006 Amendment Act")", and "Article 76 or Article 77 of the Act" is deemed to be replaced with "Article 76 or Article 77 (Earthquake Insurance Premium Deduction) of the Act (including where applied pursuant to the provisions of Article 10, paragraph (2) of the Supplementary Provisions of the 2006 Amendment Act)"; in Article 262, paragraph (1) (Submission or Presentation of Documents Relating to the Tax Return) of the New Order, "earthquake insurance premium prescribed in Article 77, paragraph (1) (Earthquake Insurance Premium Deduction) of the Act" is deemed to be replaced with "earthquake insurance premiums and similar premiums prescribed in Article 10, paragraph (2), item (i) (Transitional Measures for Earthquake Insurance Premium Deduction) of the Supplementary Provisions of the 2006 Amendment Act", and the phrase "'earthquake insurance premium'" is deemed to be replaced with "'earthquake insurance premiums and similar premiums'", and in item (v) of that paragraph, "earthquake insurance premium" is deemed to be replaced with "earthquake insurance premiums and similar premiums"; and in Article 319, item (viii) (Submission or Presentation of Documents Relating to the Return for Insurance Premium Deduction) of the New Order, "earthquake insurance premium" is deemed to be replaced with "earthquake insurance premiums and similar premiums".

④Where the provisions of Article 10, paragraph (2) of the Supplementary Provisions of the Amending Act apply, in applying the provisions of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957), in Article 4-4, paragraph (2) (Special Provisions on Taxation on Gains, etc. from Life Insurance, etc. under Workers' Property Accumulation Savings Contracts) of that Act, "Article 77, paragraph (1) of the Income Tax Act" is deemed to be replaced with "Article 77, paragraph (1) of the Income Tax Act and the provisions of Article 10, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2006)".

⑤In addition to what is provided for in the preceding three paragraphs, matters necessary for applying the provisions of laws and regulations on income tax where the provisions of Article 10, paragraph (2) of the Supplementary Provisions of the Amending Act apply are specified by Ministry of Finance Order.