Supplementary Provisions, Article 26Transitional Measures Concerning the Special Deduction of Income of Certified Corporations in Okinawa
第二十六条（沖縄の認定法人の所得の特別控除に関する経過措置）
The provisions of Article 60 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years ending on or after the Effective Date of corporations listed in the left-hand column of the items of the table in paragraph (1) of that Article (hereinafter referred to in this Article as the "new table"), and the provisions then in force continue to govern corporation tax for business years ending before the Effective Date of corporations listed in the left-hand column of the items of the table in Article 60, paragraph (1) of the Former Act on Special Measures Concerning Taxation (hereinafter referred to in this Article as the "former table").
新租税特別措置法第六十条の規定は、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法人の施行日以後に終了する事業年度分の法人税について適用し、旧租税特別措置法第六十条第一項の表（以下この条において「旧表」という。）の各号の上欄に掲げる法人の施行日前に終了した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 60 of the New Act on Special Measures Concerning Taxation (including where applied by deeming pursuant to the provisions of the following paragraph, paragraph (5) and paragraph (6)) for business years ending on or after the Effective Date of a corporation established 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 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 prior to 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 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 corporation listed in the left-hand column of item (iii) of that table, the designation prescribed in that column)".
A corporation that has obtained, before the Effective Date, the certification prescribed in the left-hand column of item (i) or (ii) of the former table (excluding a corporation that has obtained, 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 corporation listed in the left-hand column of item (ii) of the former table, limited to one that is deemed to have obtained 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 corporation listed in the left-hand column of item (i) or (ii) of the new table, respectively, in its business years ending on or after the Effective Date (for a corporation listed in the left-hand column of item (i) of the former table, limited to business years ending during the period in which it is deemed to have obtained 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 businesses specified by Cabinet Order as businesses related to that business that are carried out in areas other than that district)" in Article 60, 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".
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法人（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法人を除くものとし、旧表の第二号の上欄に掲げる法人にあっては、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、これらの法人の施行日以後に終了する事業年度（旧表の第一号の上欄に掲げる法人にあっては、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条第一項中「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 60 of the New Act on Special Measures Concerning Taxation for business years ending on or after the Effective Date of a corporation that has obtained, before the Effective Date, the certification prescribed in the left-hand column of item (iii) of the former table (excluding a corporation that has obtained, 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 businesses specified by Cabinet Order as businesses related to that business that are carried out in areas other than 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".
The districts listed in the middle column of item (i) of the former table are deemed to be districts listed in the middle column of item (i) of the new table during the period from the Effective Date until the day on which six months have elapsed from the Effective Date (or, if a designation has been made under the provisions of Article 29, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa by that day, the day before the date on which that designation was made), and the provisions of Article 60 (limited to the part pertaining to that item) and paragraph (3) of the New Act on Special Measures Concerning Taxation apply.
Areas that, out of the districts listed in the middle column of item (ii) of the former table, are deemed, pursuant to the provisions of Article 3, paragraph (4) of the Supplementary Provisions of the Okinawa Promotion Act Partial Amendment Act, 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) are deemed to be districts listed in the middle column of item (ii) of the new table for which the designation prescribed in the left-hand column of that item was received on the Effective Date, and the provisions of Article 60 (limited to the part pertaining to that item) and paragraph (3) of the New Act on Special Measures Concerning Taxation apply.
Supplementary Provisions, Article 27Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets by Corporations
第二十七条（法人の資産の譲渡等の場合の課税の特例に関する経過措置）
The provisions of Article 65-4, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (iii)) apply to corporation tax pertaining to transfers of land, etc. prescribed in that paragraph made by a corporation on or after January 1, 2012, and the provisions then in force continue to govern corporation tax pertaining to transfers of land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation made by a corporation before that date.
新租税特別措置法第六十五条の四第一項（第三号に係る部分に限る。）の規定は、法人が平成二十四年一月一日以後に行う同項に規定する土地等の譲渡に係る法人税について適用し、法人が同日前に行った旧租税特別措置法第六十五条の四第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。
The provisions of Articles 65-7 through 65-9 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to the right-hand column of item (ix) of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to assets in the case where a corporation transfers assets listed in the left-hand column of that item on or after January 1, 2012 and acquires assets listed in the right-hand column of that item on or after that date, and to the special account or special account during the year referred to in Article 65-8, paragraph (1) or (2) of the New Act on Special Measures Concerning Taxation pertaining to those assets, and the provisions then in force continue to govern assets listed in the right-hand column of item (ix) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were acquired before that date, or assets listed in that column that are acquired on or after that date, in the case where a corporation transferred assets listed in the left-hand column of that item before that date, and the special account or special account during the year referred to in Article 65-8, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation pertaining to those assets, and assets listed in the right-hand column of that item that were acquired before that date in the case where a corporation transfers assets listed in the left-hand column of that item on or after that date.
新租税特別措置法第六十五条の七から第六十五条の九まで（新租税特別措置法第六十五条の七第一項の表の第九号の下欄に係る部分に限る。）の規定は、法人が平成二十四年一月一日以後に同号の上欄に掲げる資産の譲渡をして、同日以後に同号の下欄に掲げる資産の取得をする場合の当該資産及び当該資産に係る新租税特別措置法第六十五条の八第一項又は第二項の特別勘定又は期中特別勘定について適用し、法人が同日前に旧租税特別措置法第六十五条の七第一項の表の第九号の上欄に掲げる資産の譲渡をした場合における同日前に取得をした同号の下欄に掲げる資産又は同日以後に取得をする同欄に掲げる資産及びこれらの資産に係る旧租税特別措置法第六十五条の八第一項又は第二項の特別勘定又は期中特別勘定並びに法人が同日以後に同号の上欄に掲げる資産の譲渡をする場合における同日前に取得をした同号の下欄に掲げる資産については、なお従前の例による。
Supplementary Provisions, Article 28Transitional Measures Concerning Special Provisions on Taxation on Interest, etc. on Liabilities Pertaining to Foreign Controlling Shareholders, etc.
第二十八条（国外支配株主等に係る負債の利子等の課税の特例に関する経過措置）
The provisions of Article 66-5, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation beginning on or after April 1, 2013.
新租税特別措置法第六十六条の五第四項の規定は、法人の平成二十五年四月一日以後に開始する事業年度分の法人税について適用する。
Supplementary Provisions, Article 29Transitional Measures Concerning Special Provisions on Taxation on Net Interest Payments, etc. Pertaining to Related Persons, etc.
第二十九条（関連者等に係る純支払利子等の課税の特例に関する経過措置）
The provisions of Article 66-5-3, paragraph (3) of the New Act on Special Measures Concerning Taxation apply where the provisions of paragraph (1) or (2) of that Article are applied in each business year on or after the business year of the merger, etc. prescribed in paragraph (3) of that Article (limited to each business year beginning on or after April 1, 2013) in the case where the date of the qualified merger or the date of determination of residual assets prescribed in that paragraph is a date on or after April 1, 2013.
新租税特別措置法第六十六条の五の三第三項の規定は、同項に規定する適格合併又は残余財産の確定の日が平成二十五年四月一日以後の日である場合の同項に規定する合併等事業年度以後の各事業年度（同年四月一日以後に開始する各事業年度に限る。）において同条第一項又は第二項の規定を適用する場合について適用する。
Supplementary Provisions, Article 30Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Equipment, etc. for Promoting the Reduction of Energy and Environmental Load
第三十条（連結法人がエネルギー環境負荷低減推進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置）
The provisions of Article 68-10 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (i)) apply to equipment, etc. for promoting the reduction of energy and environmental load prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires, manufactures or constructs on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern equipment, etc. for promoting the reduction of energy and environmental load prescribed in Article 68-10, 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 acquired, manufactured or constructed before that date.
新租税特別措置法第六十八条の十（第一項第一号に係る部分に限る。）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附則第一条第十号に定める日以後に取得又は製作若しくは建設をする同項に規定するエネルギー環境負荷低減推進設備等について適用し、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同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第一項に規定するエネルギー環境負荷低減推進設備等については、なお従前の例による。
With regard to the application of the provisions of Article 68-10 of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (x) of the Supplementary Provisions to June 30, 2012 to a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that has obtained the certification referred to in Article 3, paragraph (1) of the Supplementary Provisions of the Act on Special Measures Concerning Procurement of Renewable Energy Electricity by Electricity Utilities, the phrase "July 1, 2012" in paragraph (1) of that Article is deemed to be replaced with "the date on which the provisions listed in Article 1, item (iii) of the Supplementary Provisions of the Act on Special Measures Concerning Procurement of Renewable Energy Electricity by Electricity Utilities come into effect", and the phrase "that fall under the category of certified power generation facilities prescribed in Article 3, paragraph (2)" in item (i), (a) of that paragraph is deemed to be replaced with "renewable energy power generation facilities referred to in Article 3, paragraph (1) of the Supplementary Provisions that pertain to the power generation pertaining to the certification referred to in that paragraph".
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、電気事業者による再生可能エネルギー電気の調達に関する特別措置法附則第三条第一項の認定を受けたものの附則第一条第十号に定める日から平成二十四年六月三十日までの間における新租税特別措置法第六十八条の十の規定の適用については、同条第一項中「平成二十四年七月一日」とあるのは「電気事業者による再生可能エネルギー電気の調達に関する特別措置法附則第一条第三号に掲げる規定の施行の日」と、同項第一号イ中「第三条第二項に規定する認定発電設備に該当するもの」とあるのは「附則第三条第一項の認定に係る発電に係る同項の再生可能エネルギー発電設備」とする。
Renewable energy power generation facilities prescribed in Article 2, paragraph (3) of the Act on Special Measures Concerning Procurement of Renewable Energy Electricity by Electricity Utilities pertaining to the certification prescribed in the preceding paragraph, for which the certification under the provisions of Article 6, paragraph (1) of that Act is deemed to have been obtained on July 1, 2012 pursuant to the provisions of Article 3, paragraph (2) of the Supplementary Provisions of that Act, are deemed to fall under the category of certified power generation facilities prescribed in Article 68-10, paragraph (1), item (i), (a) of the New Act on Special Measures Concerning Taxation that have been acquired within the designated period prescribed in paragraph (1) of that Article, and the provisions of that Article (limited to the part pertaining to that item) apply.
電気事業者による再生可能エネルギー電気の調達に関する特別措置法附則第三条第二項の規定により平成二十四年七月一日において同法第六条第一項の規定による認定を受けたものとみなされる前項に規定する認定に係る同法第二条第三項に規定する再生可能エネルギー発電設備は、新租税特別措置法第六十八条の十第一項に規定する指定期間内に取得した同項第一号イに規定する認定発電設備に該当するものとみなして、同条（同号に係る部分に限る。）の規定を適用する。
Supplementary Provisions, Article 31Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Small or Medium-Sized Consolidated Corporation Acquires Machinery, etc.
第三十一条（中小連結法人が機械等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置）
The provisions of Article 68-11 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 42-6, paragraph (1), item (i) of the New Act on Special Measures Concerning Taxation) apply to specified machinery and equipment, etc. prescribed in Article 68-11, 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 acquires or manufactures on or after the Effective Date.
新租税特別措置法第六十八条の十一（新租税特別措置法第四十二条の六第一項第一号に係る部分に限る。）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をする新租税特別措置法第六十八条の十一第一項に規定する特定機械装置等について適用する。
Supplementary Provisions, Article 32Transitional Measures Concerning the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Industrial Machinery, etc. in Specified Areas of Okinawa
第三十二条（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, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to items (i) through (iv) 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 having a consolidated full controlling interest with that consolidated parent corporation 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 having a consolidated full controlling interest with that consolidated parent corporation acquired, manufactured or constructed before the Effective Date.
新租税特別措置法第六十八条の十三第一項（新租税特別措置法第四十二条の九第一項の表の第一号から第四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 a designation has been made under the provisions of Article 28, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa by that day, the day before the date on which that designation was made), 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一項の規定による指定があった場合には、その指定があった日の前日）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。
Of 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, 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 (iv) of the table in Article 42-9, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of Article 68-13 of the New Act on Special Measures Concerning Taxation (limited to the part concerning 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のうち沖縄振興特別措置法一部改正法附則第三条第四項の規定により指定国際物流拠点産業集積地域（新沖縄振興特別措置法第四十二条第一項の規定により指定された国際物流拠点産業集積地域をいう。）とみなされる地域は、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。