Supplementary Provisions, Article 37Transitional Measures Concerning the Special Deduction of Consolidated Income of Certified Corporations in Okinawa
第三十七条（沖縄の認定法人の連結所得の特別控除に関する経過措置）
The provisions of Article 68-63 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years ending on or after the Effective Date of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that falls under a consolidated corporation listed in the left-hand column of any item of the table in paragraph (1) of that Article (hereinafter referred to as the "new table" in this Article), and the provisions then in force continue to govern corporation tax for consolidated business years that ended before the Effective Date of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that falls under a consolidated corporation listed in the left-hand column of any item of the table in Article 68-63, paragraph (1) of the Former Act on Special Measures Concerning Taxation (hereinafter referred to as the "former table" in this Article).
新租税特別措置法第六十八条の六十三の規定は、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で、同条第一項の表（以下この条において「新表」という。）の各号の上欄に掲げる連結法人に該当するものの施行日以後に終了する連結事業年度分の法人税について適用し、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で、旧租税特別措置法第六十八条の六十三第一項の表（以下この条において「旧表」という。）の各号の上欄に掲げる連結法人に該当するものの施行日前に終了した連結事業年度分の法人税については、なお従前の例による。
With regard to the application of the provisions of Article 68-63 of the New Act on Special Measures Concerning Taxation (including the cases where they are deemed to apply pursuant to the provisions of the following paragraph, paragraph (5) and paragraph (6)) in a consolidated business year ending on or after the Effective Date of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that was incorporated before the Effective Date, the phrase "the date of the designation prescribed in the left-hand column of each of those items" in paragraph (1) of that Article is deemed to be replaced with "the date of the designation, etc. (meaning, for a consolidated corporation listed in the left-hand column of item (i) of that table, the consent under the provisions of Article 28, paragraph (7) of 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); for a consolidated corporation listed in the left-hand column of item (ii) of that table, the designation under the provisions of Article 42, paragraph (1) of that Act; and for a consolidated corporation listed in the left-hand column of item (iii) of that table, the designation prescribed in that column)".
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で、施行日前に設立されたものの施行日以後に終了する連結事業年度における新租税特別措置法第六十八条の六十三（次項、第五項及び第六項の規定によりみなして適用する場合を含む。）の規定の適用については、同条第一項中「当該各号の上欄に規定する指定の日」とあるのは、「指定等（同表の第一号の上欄に掲げる連結法人にあつては沖縄振興特別措置法の一部を改正する法律（平成二十四年法律第十三号）による改正前の沖縄振興特別措置法第二十八条第七項の規定による同意をいい、同表の第二号の上欄に掲げる連結法人にあつては同法第四十二条第一項の規定による指定をいい、同表の第三号の上欄に掲げる連結法人にあつては同欄に規定する指定をいう。）の日」とする。
A consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that received before the Effective Date the certification prescribed in the left-hand column of item (i) or (ii) of the former table (excluding one that received on or after the Effective Date the certification prescribed in the left-hand column of item (i) or (ii) of the new table, and, for a consolidated corporation listed in the left-hand column of item (ii) of the former table, limited to one that is deemed to have received the certification referred to in Article 44, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa pursuant to the provisions of Article 4, paragraph (3) of the Supplementary Provisions of the Okinawa Promotion Act Partial Amendment Act) is deemed to be a consolidated corporation listed in the left-hand column of item (i) or (ii) of the new table, respectively, in a consolidated business year of that consolidated parent corporation or its consolidated subsidiary corporation ending on or after the Effective Date (for a consolidated corporation listed in the left-hand column of item (i) of the former table, limited to a consolidated business year ending during the period in which it is deemed to have received the certification referred to in Article 30, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa pursuant to the provisions of Article 4, paragraph (1) of the Supplementary Provisions of the Okinawa Promotion Act Partial Amendment Act). In this case, the phrase "pertaining to the business (including a business specified by Cabinet Order as a business related to that business that is conducted in an area outside that district)" in Article 68-63, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "pertaining to the business", and the phrase "40 percent" is deemed to be replaced with "35 percent".
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で、施行日前に旧表の第一号又は第二号の上欄に規定する認定を受けたもの（施行日以後に新表の第一号又は第二号の上欄に規定する認定を受けたものを除くものとし、旧表の第二号の上欄に掲げる連結法人にあっては、沖縄振興特別措置法一部改正法附則第四条第三項の規定により新沖縄振興特別措置法第四十四条第一項の認定を受けたものとみなされるものに限る。）は、これらの連結親法人又はその連結子法人の施行日以後に終了する連結事業年度（旧表の第一号の上欄に掲げる連結法人にあっては、沖縄振興特別措置法一部改正法附則第四条第一項の規定により新沖縄振興特別措置法第三十条第一項の認定を受けたものとみなされる間に終了する連結事業年度に限る。）において、それぞれ新表の第一号又は第二号の上欄に掲げる連結法人とみなす。この場合において、新租税特別措置法第六十八条の六十三第一項中「事業（当該地区以外の地域において行われる当該事業に関連する事業として政令で定める事業を含む。）に係る」とあるのは「事業に係る」と、「百分の四十」とあるのは「百分の三十五」とする。
With regard to the application of the provisions of Article 68-63 of the New Act on Special Measures Concerning Taxation in a consolidated business year ending on or after the Effective Date of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that received before the Effective Date the certification prescribed in the left-hand column of item (iii) of the former table (excluding one that received on or after the Effective Date the certification prescribed in the left-hand column of item (iii) of the new table), the phrase "pertaining to the business (including a business specified by Cabinet Order as a business related to that business that is conducted in an area outside that district)" in paragraph (1) of that Article is deemed to be replaced with "pertaining to the business", and the phrase "40 percent" is deemed to be replaced with "35 percent".
During the period from the Effective Date to the day on which six months have elapsed from the Effective Date (or, if a designation under the provisions of Article 29, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa has been made by that day, the day before the day on which that designation was made), a district listed in the middle column of item (i) of the former table is deemed to be a district listed in the middle column of item (i) of the new table, and the provisions of Article 68-63 of the New Act on Special Measures Concerning Taxation (limited to the part concerning that item) and paragraph (3) apply.
Of the districts listed in the middle column of item (ii) of the former table, 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 middle column of item (ii) of the new table that has received, on the Effective Date, the designation prescribed in the left-hand column of that item, and the provisions of Article 68-63 of the New Act on Special Measures Concerning Taxation (limited to the part concerning that item) and paragraph (3) apply.