①The provisions of Articles 188, 189 and 191 and Article 292, paragraph (1) (limited to the portion pertaining to item (xi)) and paragraph (2) (limited to the portion pertaining to the rows for Article 189, paragraph (2) (Treatment Where Accounting Was Not Done by the Deferred Payment Standard Method, etc.) and Article 191, paragraph (7) (Timing of Attribution of Revenue and Expenses from a Lease Transfer in Cases of Discontinuation of Business, Death, etc.) in the table of Article 292, paragraph (2)) of the Former Order, which are based on the provisions of Article 65 of the Income Tax Act prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "Former Act") (including the case where calculation is made in accordance with it pursuant to Article 165, paragraph (1) of the Former Act; the same applies in the following paragraph and paragraph (4)) that are to remain in force pursuant to the provisions of Article 4, paragraph (2) of the Supplementary Provisions of the Amending Act, remain in force. In this case, the phrase "case" in Article 189, paragraph (1) of the Former Order is deemed to be replaced with "case (excluding a case where the provisions of Article 4, paragraph (3) or (4) (Transitional Measures Concerning the Timing for Attributing Revenue and Expenses from Lease Transfers) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025; hereinafter in this Subsection referred to as the "2025 Amending Act") apply)", the phrase "case" in Article 189, paragraph (2) of the Former Order is deemed to be replaced with "case (excluding a case where the provisions of Article 4, paragraph (3) or (4) of the Supplementary Provisions of the 2025 Amending Act apply to the amount of revenue and the amount of expenses relating to that lease transfer in the year in which the cancellation or transfer was made)", and the phrase "when" in Article 191, paragraph (6) of the Former Order is deemed to be replaced with "when (excluding a case where the provisions of Article 4, paragraph (3) or (4) (Transitional Measures Concerning the Timing for Attributing Revenue and Expenses from Lease Transfers) of the Supplementary Provisions of the 2025 Amending Act apply to the amount of revenue and the amount of expenses relating to that lease transfer in the year in which that Resident made the transfer)", and the phrase "of that paragraph" in Article 191, paragraph (6) of the Former Order is deemed to be replaced with "of Article 65, paragraph (2) of the Act".

②With regard to the application of Article 19 of the Order for Enforcement of the Act on Special Measures Concerning Taxation (Cabinet Order No. 43 of 1957) in the case where Article 65 of the Former Act, which is to remain in force pursuant to the provisions of Article 4, paragraph (2) of the Supplementary Provisions of the Amending Act, applies, the phrase "the sum" in Article 19, paragraph (4) of that Order is deemed to be replaced with "the sum (hereinafter in this paragraph referred to as the "amount of costs, etc.")", and the phrase "is to be" in Article 19, paragraph (4) of that Order is deemed to be replaced with "is to be. In this case, where the amount of revenue and the amount of costs, etc. relating to that business income are subject to the application of Article 65, paragraph (1) or (2) of the Income Tax Act prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025) that is to remain in force pursuant to the provisions of Article 4, paragraph (2) of the Supplementary Provisions of that Act, that amount of revenue and amount of costs, etc. are to be the amounts to be included in gross revenue and necessary expenses in the calculation of the amount of business income for that year pursuant to the provisions of Article 65 of the Income Tax Act prior to the amendment (or, where the amount to be included in that gross revenue includes an amount equivalent to the amount set forth in Article 188, paragraph (1), item (ii), (b) of the Order for Enforcement of the Income Tax Act prior to the amendment by the provisions of Article 1 of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act, etc. (Cabinet Order No. 120 of 2025) that is to remain in force pursuant to the provisions of Article 9, paragraph (1) of the Supplementary Provisions of that Cabinet Order and the amount set forth in Article 188, paragraph (3), item (ii) of the Order for Enforcement of the Income Tax Act prior to that amendment, the amount obtained by deducting those amounts)".

③In the case where an individual to whom Article 4, paragraph (4) of the Supplementary Provisions of the Amending Act applied (hereinafter in this paragraph referred to as an "individual using even recording") dies, and the heir who succeeded to the business of that individual using even recording has the contract pertaining to the former lease transfer to which that application relates (meaning the former lease transfer prescribed in Article 4, paragraph (2) of the Supplementary Provisions of the Amending Act; the same applies hereinafter in this paragraph and the following paragraph) transferred from that individual using even recording, for the calculation of the amount of business income of that heir for each year on or after the year that includes the date of death, Article 4, paragraph (4) of the Supplementary Provisions of the Amending Act applies by deeming that heir to be an individual prescribed in Article 4, paragraph (4) of the Supplementary Provisions of the Amending Act, deeming that former lease transfer to be a former lease transfer falling under Article 4, paragraph (4) of the Supplementary Provisions of the Amending Act, and deeming the statement under Article 4, paragraph (5) of the Supplementary Provisions of the Amending Act made by that individual using even recording to have been made by that heir. In this case, the phrase "that year" in item (i) of Article 4, paragraph (4) of the Supplementary Provisions of the Amending Act is deemed to be replaced with "that year (or, for the year that includes the date on which the heir who succeeded to the business of an individual to whom this paragraph applies, by reason of that individual's death, had the contract pertaining to that former lease transfer transferred from that individual, the period from that date to December 31 of that year)", and the phrase "amounts included" in item (ii), (b) of Article 4, paragraph (4) of the Supplementary Provisions of the Amending Act is deemed to be replaced with "amounts included (including the amounts included in gross revenue and necessary expenses in the calculation of the amount of business income for each year by the individual prescribed in the preceding item)".

④Where an individual who is subject to the application of the main clause of Article 65, paragraph (1) or the main clause of paragraph (2) of the Former Act that remain in force pursuant to the provisions of Article 4, paragraph (2) of the Supplementary Provisions of the Amending Act with regard to the revenue and expenses pertaining to a former lease transfer dies, and the heir who succeeded to that individual's business receives from that individual the transfer of the contract pertaining to that former lease transfer (excluding the case where, with regard to the revenue and expenses pertaining to that former lease transfer, the individual subject to that application is subject to the application of the provisions of Article 4, paragraph (3) or (4) of the Supplementary Provisions of the Amending Act in the year that includes the date of that transfer), for the application of the provisions of Article 4, paragraphs (3) and (4) of the Supplementary Provisions of the Amending Act, where that heir is not an individual prescribed in paragraph (2) of that Article, in each year on or after the year that includes the date on which that heir received that transfer, that heir is deemed to be an individual prescribed in paragraph (3) of that Article, and that former lease transfer is deemed to be a former lease transfer falling under the provisions of that paragraph, respectively.

①The provisions of Article 205, paragraph (1) of the New Order (including where applied mutatis mutandis pursuant to Article 204-2, paragraph (1) of the Order for Enforcement of the Income Tax Act) apply to income tax for tax year 2025 and subsequent years or to the specified Casualty Loss prescribed in Article 71-2, paragraph (2) of the Income Tax Act that arises in each year on or after that year, and the provisions then in force continue to govern income tax for tax year 2024 and earlier years or the specified Casualty Loss prescribed in that paragraph that arose in each year on or before the year 2024.

②A person who submitted, before December 1, 2025, a Tax Return under the provisions of Article 125 or Article 127 of the Income Tax Act (including where these provisions are applied mutatis mutandis pursuant to Article 166 of that Act) for income tax for tax year 2025 and a person who received a determination before that date for income tax for that year may, where a change comes to arise in the matters stated in that Tax Return or the matters pertaining to that determination (where there was a Reassessment of those matters before that date, the matters after that Reassessment) due to the application of the provisions of Article 205, paragraph (1) of the New Order, make a request for Reassessment under Article 23, paragraph (1) of the Act on General Rules for National Taxes to the district director within five years from that date concerning the matters in which the change came to arise.