This Act comes into effect on April 1, 2014; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:

①With regard to the application of the provisions of Article 33, paragraphs (1) and (2) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake as amended by the provisions of Article 14 (hereinafter referred to as "the New Special Measures Act" in this Article) during the period from the Effective Date to March 31, 2016, the phrase "Article 40, paragraph (20) / of income tax / of income tax and special income tax for reconstruction / Article 40-3-3, paragraph (12), items (i) and (ii), paragraph (13), and paragraph (15) / income tax / income tax and special income tax for reconstruction / Article 40-3-3, paragraph (16) / delinquent tax on income tax / delinquent tax on income tax and special income tax for reconstruction / Article 40-3-4, paragraph (1) / the amount of income tax ( / the amount of income tax and the amount of special income tax for reconstruction ( / and the amount of that income tax / and the amount of that income tax and the amount of special income tax for reconstruction / other than the amount of income tax / other than the amount of income tax and the amount of special income tax for reconstruction / Article 40-3-4, paragraph (5), items (iii) and (iv), paragraph (6), and paragraph (7) / income tax / income tax and special income tax for reconstruction" in the row for the Act on Special Measures Concerning Taxation in the table in paragraph (1) of that Article is deemed to be replaced with "Article 40, paragraph (20) / of income tax / of income tax and special income tax for reconstruction", and in paragraph (2) of that Article, the phrase "categories of foreign corporations (for a foreign corporation set forth in item (i) of that Article, the categories of domestic source income set forth in (a) or (b) of that item)" is deemed to be replaced with "categories of foreign corporations", the phrase "domestic source income (for domestic source income specified in item (i) of that Article, the domestic source income set forth in (a) or (b) of that item)" is deemed to be replaced with "domestic source income", the phrase "the income set forth" is deemed to be replaced with "the income set forth (excluding dividends, etc. set forth in Article 161, item (v) of the Income Tax Act that are specified by Cabinet Order)", and the phrase "of that Act" is deemed to be replaced with "of the Corporation Tax Act".

②The provisions of Article 45 of the New Special Measures Act apply to the business years of a corporation ending on or after the Effective Date, and the provisions then in force continue to govern the business years of a corporation that ended before the Effective Date.

③The provisions of Article 47, paragraph (2) of the New Special Measures Act apply to the special corporation tax for reconstruction for the taxable business years of a corporation ending on or after the Effective Date.

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.