Supplementary Provisions, Article 117Transitional Measures Concerning the Special Deduction of Consolidated Income of Certified Corporations in Okinawa
第百十七条（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 (limited to the part concerning paragraph (1) of that Article) 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 of the items of the table in that paragraph (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 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 item (i) or (ii) 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（第一項に係る部分に限る。）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で、同項の表（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。）の第一号又は第二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 (limited to the part concerning paragraph (1) of that Article, and including the cases where they are deemed to apply pursuant to the provisions of the following paragraph, paragraph (4), paragraph (6) or paragraph (7)) 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 (including one that was incorporated within a district deemed, pursuant to the provisions of paragraph (6) or (7), to be a district listed in the middle column of an item of the new table, during the period for which it is so deemed), the phrase "(the date of submission prescribed in the left-hand column of each of those items" in paragraph (1) of that Article is deemed to be replaced with ", out of those, the date of the district designation (meaning, for a consolidated corporation listed in the left-hand column of item (i) of that table, the designation under the provisions of Article 29, paragraph (1) 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. 7 of 2014), and, 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 (for one deemed, pursuant to the provisions of Article 37, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012), to be a consolidated corporation listed in the left-hand column of item (ii) of the new table prescribed in paragraph (1) of that Article, the designation under the provisions of Article 42, paragraph (1) 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)))", and the phrase "limited to those)" is deemed to be replaced with "those".
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（第六項又は第七項の規定により新表の各号の中欄に掲げる地区とみなされる地区内においてそのみなされる間に設立されたものを含む。）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（第一項に係る部分に限り、次項、第四項、第六項又は第七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提出の日」とあるのは「のうち地区指定（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（平成二十六年法律第七号）による改正前の沖縄振興特別措置法第二十九条第一項の規定による指定をいい、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（租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第三十七条第三項の規定により同条第一項に規定する新表の第二号の上欄に掲げる連結法人とみなされたものにあつては、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四十二条第一項の規定による指定）をいう。）の日」と、「ものに限る。）」とあるのは「もの」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) of the former table (limited to one deemed, pursuant to the provisions of Article 4, paragraph (1) of the Supplementary Provisions of the Okinawa Promotion Act Partial Amendment Act, to have received the certification under Article 30, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa) is deemed to be a consolidated corporation listed in the left-hand column of item (i) of the new table in consolidated business years of that consolidated parent corporation or its consolidated subsidiary corporation ending on or after the Effective Date.
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 (ii) of the former table (limited to one deemed, pursuant to the provisions of Article 4, paragraph (3) of the Supplementary Provisions of the Okinawa Promotion Act Partial Amendment Act, to have received the certification under Article 44, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa, and including one deemed, pursuant to the provisions of Article 37, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012), to be a consolidated corporation listed in that column (hereinafter referred to as a "former certified corporation" in this paragraph)) is deemed to be a consolidated corporation listed in the left-hand column of item (ii) of the new table in consolidated business years of that consolidated parent corporation or its consolidated subsidiary corporation ending on or after the Effective Date. In this case, with regard to the application of the provisions of Article 68-63 of the New Act on Special Measures Concerning Taxation to a former certified corporation, 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".
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二号の上欄に規定する認定を受けたもの（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り、租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第三十七条第三項の規定により同欄に掲げる連結法人とみなされたもの（以下この項において「旧認定法人」という。）を含む。）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において、新表の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、旧認定法人に係る新租税特別措置法第六十八条の六十三の規定の適用については、同条第一項中「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 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 received before the Effective Date the certification prescribed in the left-hand column of item (iii) of the former table, the provisions of Article 68-63 of the Former Act on Special Measures Concerning Taxation (limited to the part concerning that item) remain in force. In this case, the phrase "the Act on Special Measures for the Promotion and Development of Okinawa" in that item 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. 7 of 2014)".
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三号の上欄に規定する認定を受けた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は、旧租税特別措置法第六十八条の六十三（同号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同号中「沖縄振興特別措置法」とあるのは、「沖縄振興特別措置法の一部を改正する法律（平成二十六年法律第七号）による改正前の沖縄振興特別措置法」とする。
The districts listed in the middle column of item (i) of the former table are deemed to be the districts listed in the middle column of item (i) of the new table during the period from the Effective Date to the day on which six months have elapsed from the Effective Date (if, by that day, 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 pursuant to the provisions of paragraph (5) of that Article, the day before the date of that submission), and the provisions of Article 68-63 of the New Act on Special Measures Concerning Taxation (limited to the part concerning that item) apply accordingly.
The districts listed in the middle column of item (ii) of the former table (including the regions deemed to be districts listed in that column pursuant to the provisions of Article 37, paragraph (6) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012)) are deemed to be the districts listed in the middle column of item (ii) of the new table during the period from the Effective Date to the day on which six months have elapsed from the Effective Date (if, by that day, 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 pursuant to the provisions of paragraph (5) of that Article, the day before the date of that submission), and the provisions of Article 68-63 of the New Act on Special Measures Concerning Taxation (limited to the part concerning that item) apply accordingly.
旧表の第二号の中欄に掲げる地区（租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第三十七条第六項の規定により同欄に掲げる地区とみなされた地域を含む。）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、新表の第二号の中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六十三（同号に係る部分に限る。）の規定を適用する。
The provisions of Article 68-63 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2) of that Article) 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 prescribed in that paragraph.
新租税特別措置法第六十八条の六十三（第二項に係る部分に限る。）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で、同項に規定す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する。