①The provisions of Article 68-16, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. of (meaning acquisition, manufacture or construction; the same applies hereinafter in this paragraph and the following paragraph) on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the middle column of item (i) of the table in Article 68-16, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. of before the Effective Date.

②The provisions of Article 68-27, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (ii) and (iii) of the table in Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to industrial machinery, etc. prescribed in Article 68-27, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 68-27, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. of before the Effective Date.

③Of the districts listed in the first column of item (iii) of the table in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation, an area that is deemed to be a designated international logistics hub industrial cluster area (meaning an international logistics hub industrial cluster area designated pursuant to the provisions of Article 42, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa) pursuant to the provisions of Article 3, paragraph (4) of the Supplementary Provisions of the Okinawa Promotion Act Partial Amendment Act is deemed to be a district listed in the first column of item (iii) of the table in Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of Article 68-27 of the New Act on Special Measures Concerning Taxation (limited to the part concerning that item) apply.

④With regard to machinery and equipment, and buildings and their associated facilities, prescribed in Article 68-30, paragraph (1) of the Former Act on Special Measures Concerning Taxation, held by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that is a designated small and medium sized enterprise prescribed in that paragraph which received before the Effective Date the approval referred to in that paragraph for a business foundation strengthening plan prescribed in that paragraph, the provisions of that Article remain in force. In this case, the phrase "the Act on Special Measures for the Promotion and Development of Okinawa" in that paragraph is deemed to be replaced with "the Act on Special Measures for the Promotion and Development of Okinawa before the amendment by the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 13 of 2012)".

⑤The provisions of Article 68-65, paragraph (4), Article 68-70, paragraph (5) (including the cases where it is applied mutatis mutandis pursuant to paragraph (8) of that Article, Article 68-71, paragraph (15) and Article 68-72, paragraph (10) of the New Act on Special Measures Concerning Taxation), Article 68-78, paragraph (7) (including the cases where it is applied mutatis mutandis pursuant to paragraph (10) of that Article, Article 68-79, paragraph (17), Article 68-84, paragraphs (3) and (5) and Article 68-85, paragraph (16) of the New Act on Special Measures Concerning Taxation) and Article 68-102, paragraph (13) of the New Act on Special Measures Concerning Taxation, and Article 27, paragraph (6) of the New Earthquake Special Provisions Act (including the cases where it is applied mutatis mutandis pursuant to paragraph (9) of that Article and Article 28, paragraph (16) of the New Earthquake Special Provisions Act) do not apply to machinery and equipment, and buildings and their associated facilities, prescribed in Article 68-30, paragraph (1) of the Former Act on Special Measures Concerning Taxation, which remains in force pursuant to the provisions of the preceding paragraph.

⑥The provisions of Article 68-35 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (3), item (ii)) apply to specified redevelopment buildings, etc. prescribed in paragraph (1) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or newly builds on or after the Effective Date.