This Act comes into effect on April 1, 2018; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:

①The provisions of Article 28, paragraphs (2) through (4), paragraph (6) and paragraph (10) 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 19 (referred to as "the New Special Measures Act" in the following paragraph) apply to dividends and similar income on listed shares, etc. prescribed in Article 9-3-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that are paid on or after January 1, 2020 to an individual, or a domestic corporation or foreign corporation, referred to in that paragraph, and the provisions then in force continue to govern dividends and similar income on listed shares, etc. prescribed in Article 9-3-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were paid before that date to an individual, or a domestic corporation or foreign corporation, referred to in that paragraph.

②The provisions of Article 60 of the New Special Measures Act apply to an amended return relating to a return of special corporation tax for reconstruction for a taxable business year of a foreign corporation which the foreign corporation files on or after the Effective Date.

③The provisions then in force continue to govern the signature and seal under the provisions of Article 151, paragraphs (1) through (4) of the Former Corporation Tax Act as applied mutatis mutandis pursuant to Article 60 of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake prior to the amendment by the provisions of Article 19, with regard to a return of special corporation tax for reconstruction for a taxable business year of a corporation that ended before the Effective Date (excluding one filed on or after April 1, 2021) and an amended return relating to that return which the corporation filed before 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.