①The 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).

②With 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)".

③A 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".

④With 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".

⑤During 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.

⑥Of 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.

①The provisions of Article 68-75, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 65-4, paragraph (1), item (iii) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-75, 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 carries out on or after January 1, 2012, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-75, 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 carried out before that date.

②The provisions of Articles 68-78 through 68-80 of the New Act on Special Measures Concerning Taxation (limited to the part concerning the right-hand column of item (ix) of the table in Article 68-78, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to assets listed in the right-hand column of that item, in the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation transfers assets listed in the left-hand column of that item on or after January 1, 2012 and acquires the 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 68-79, paragraph (1) or (3) 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 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were acquired before that date or are acquired on or after that date in the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent 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 68-79, paragraph (1) or (3) of the Former Act on Special Measures Concerning Taxation pertaining to those assets, as well as assets listed in the right-hand column of that item that were acquired before that date in the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation transfers assets listed in the left-hand column of that item on or after that date.

The provisions of Article 68-89, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to corporation tax for a consolidated business year for which the consolidated parent corporation business year (meaning the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act; the same applies in the following Article) of a consolidated corporation begins on or after April 1, 2013.

①The provisions of Article 68-89-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for a consolidated business year for which the consolidated parent corporation business year of a consolidated corporation begins on or after April 1, 2013.

②The provisions of Article 68-89-3, paragraph (3) of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (ii) and (iii)) apply in the case where the provisions of paragraph (1) or (2) of that Article are applied in each consolidated business year on or after the consolidated business year of the consolidated corporation referred to in that paragraph that includes the date of the qualified merger prescribed in item (ii) of that paragraph or of the merger prescribed in item (iii) of that paragraph, if that date is on or after April 1, 2013 (limited to each consolidated business year for which the consolidated parent corporation business year begins on or after April 1 of that year), or in each consolidated business year on or after the consolidated business year of the consolidated corporation referred to in that paragraph that includes the day following the date of determination of the residual assets prescribed in item (ii) or (iii) of that paragraph, if that date of determination is on or after April 1 of that year (limited to each consolidated business year for which the consolidated parent corporation business year begins on or after April 1 of that year).