Supplementary Provisions, Article 109Transitional Measures Concerning the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Industrial Machinery, etc. in Specified Areas of Okinawa
第百九条（連結法人が沖縄の特定地域において工業用機械等を取得した場合の法人税額の特別控除に関する経過措置）
The provisions of Article 68-13 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to items (ii) through (v) of the table in Article 42-9, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to industrial machinery, etc. prescribed in Article 68-13, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation with which that consolidated parent corporation has a consolidated full controlling interest acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 68-13, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation with which that consolidated parent corporation has a consolidated full controlling interest acquired, manufactured or constructed before the Effective Date.
新租税特別措置法第六十八条の十三（新租税特別措置法第四十二条の九第一項の表の第二号から第五号までに係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得又は製作若しくは建設をする新租税特別措置法第六十八条の十三第一項に規定する工業用機械等について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第六十八条の十三第一項に規定する工業用機械等については、なお従前の例による。
The districts listed in the first column of item (ii) of the table in Article 42-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation are deemed to be districts listed in the first column of item (ii) of the table in Article 42-9, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date until the day on which six months have elapsed from the Effective Date (or, if an information and communications industry promotion plan prescribed in Article 28, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa has been submitted under the provisions of paragraph (5) of that Article by that day, the day before the date of that submission), and the provisions of Article 68-13 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to that item) apply.
旧租税特別措置法第四十二条の九第一項の表の第二号の第一欄に掲げる地区は、施行日から施行日以後六月を経過する日（その日までに、新沖縄振興特別措置法第二十八条第五項の規定による同条第一項に規定する情報通信産業振興計画の提出があった場合には、その提出があった日の前日）までの間は、新租税特別措置法第四十二条の九第一項の表の第二号の第一欄に掲げる地区とみなして、新租税特別措置法第六十八条の十三（同号に係る部分に限る。）の規定を適用する。
The districts listed in the first column of item (iv) of the table in Article 42-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation are deemed to be districts listed in the first column of item (iv) of the table in Article 42-9, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date until the day on which six months have elapsed from the Effective Date (or, if an international logistics hub industrial cluster plan prescribed in Article 41, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa has been submitted under the provisions of paragraph (5) of that Article by that day, the day before the date of that submission), and the provisions of Article 68-13 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to that item) apply.
旧租税特別措置法第四十二条の九第一項の表の第四号の第一欄に掲げる地区は、施行日から施行日以後六月を経過する日（その日までに、新沖縄振興特別措置法第四十一条第五項の規定による同条第一項に規定する国際物流拠点産業集積計画の提出があった場合には、その提出があった日の前日）までの間は、新租税特別措置法第四十二条の九第一項の表の第四号の第一欄に掲げる地区とみなして、新租税特別措置法第六十八条の十三（同号に係る部分に限る。）の規定を適用する。