The provisions of Article 68-15-7 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year begins on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year began before the Effective Date.

①With regard to the application of the provisions of Article 68-17, paragraph (3) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xxi) of the Supplementary Provisions, the phrase "the preceding two paragraphs" in that paragraph is deemed to be replaced with "paragraph (1)".

②The provisions then in force continue to govern industrial cluster assets prescribed in Article 68-20, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies in the following paragraph) before the Effective Date.

③The provisions of Article 68-27, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (ii) through (iv) 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 for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. 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 for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.

④The 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 are deemed to be the districts 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 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 68-27, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning that item) apply accordingly.

⑤The provisions of Article 68-27 of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (iii) of the table in paragraph (2) of that Article) apply to industrial promotion machinery, etc. prescribed in that paragraph for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. prescribed in that paragraph on or after the Effective Date.

⑥With regard to industrial promotion machinery, etc. prescribed in Article 68-27, paragraph (2) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. prescribed in that paragraph before the Effective Date, the provisions of that Article (limited to the part concerning item (ii) of the table in that paragraph (limited to the part concerning the areas specified by Cabinet Order prescribed in the left-hand column of item (ii) of the table in Article 45, paragraph (2) of the Former Act on Special Measures Concerning Taxation)) remain in force. In this case, the phrase "Article 45, paragraph (2)" in the left-hand column of item (ii) of the table in Article 68-27, paragraph (2) of the Former Act on Special Measures Concerning Taxation and in paragraph (3) of that Article is deemed to be replaced with "Article 45, paragraph (2) of the Act on Special Measures Concerning Taxation before the amendment by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014), which remains in force pursuant to the provisions of Article 84, paragraph (6) of the Supplementary Provisions of that Act".

⑦The provisions of Article 68-35 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (3), item (ii) of that Article (limited to the part concerning the zone plan prescribed in that item)) apply to specified redevelopment buildings, etc. prescribed in Article 68-35, 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 newly constructs on or after the date specified in Article 1, item (xvii) of the Supplementary Provisions.

⑧The provisions of Article 68-35 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (3), item (iii) of that Article) apply to specified redevelopment buildings, etc. prescribed in Article 68-35, 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 newly constructs on or after the date specified in Article 1, item (xvi) of the Supplementary Provisions.

①The provisions of Article 68-43 of the New Act on Special Measures Concerning Taxation apply to specified shares, etc. referred to 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 on or after the Effective Date, and the provisions then in force continue to govern specified shares, etc. prescribed in Article 68-43, 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 before the Effective Date.

②The provisions of Article 68-43-2 and Article 68-43-3 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.

①The 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).

②With 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".

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) 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.

④A 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".

⑤With 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)".

⑥The 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.

⑦The 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.

⑧The 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.