Supplementary Provisions, Article 121Transitional Measures Concerning Special Provisions on Taxation on Revenue from Japanese Ships of Corporations Engaged in International Shipping Business
第百二十一条（対外船舶運航事業を営む法人の日本船舶による収入金額の課税の特例に関する経過措置）
The provisions of Article 59-2, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022 do not apply where the corporation prescribed in that paragraph received the application of the provisions of Article 68-62-2, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes in a consolidated business year that includes a day within the period from the first day of the plan period prescribed in paragraph (1) of Article 59-2 of the Act on Special Measures Concerning Taxation as Amended for 2022 for the certified plan prescribed in that paragraph pertaining to the application of the provisions of that paragraph to the day before the first day of the business year for which the corporation seeks the application of the provisions of that paragraph.
With regard to the application of the provisions of Article 59-2 of the Act on Special Measures Concerning Taxation as Amended for 2022, the corporation prescribed in paragraph (4) of that Article is to include a corporation that falls under a consolidated corporation prescribed in Article 2, paragraph (2), item (x)-6 of the Act on Special Measures Concerning Taxation Before the 2022 Changes that received the application of the provisions of Article 68-62-2, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes in the applicable year prescribed in that paragraph (limited to the consolidated parent corporation that received the certification of the plan prescribed in Article 59-2, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes pertaining to that application or a consolidated subsidiary corporation prescribed in Article 2, paragraph (2), item (x)-5 of the Act on Special Measures Concerning Taxation Before the 2022 Changes (hereinafter referred to as a "consolidated subsidiary corporation" through Article 127 of the Supplementary Provisions)).
四年新措置法第五十九条の二の規定の適用については、同条第四項に規定する法人には、同項に規定する適用対象年度において四年旧措置法第六十八条の六十二の二第一項の規定の適用を受けた四年旧措置法第二条第二項第十号の六に規定する連結法人（当該適用に係る四年旧措置法第五十九条の二第一項に規定する計画の認定を受けた連結親法人又は四年旧措置法第二条第二項第十号の五に規定する連結子法人（以下附則第百二十七条までにおいて「連結子法人」という。）に限る。）に該当するものを含むものとする。
With regard to the application of the provisions of Article 59-2, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount included in deductible expenses pursuant to the provisions of Article 68-62-2, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes is deemed to be the amount included in deductible expenses pursuant to the provisions of Article 59-2, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022.
四年新措置法第五十九条の二第四項の規定の適用については、四年旧措置法第六十八条の六十二の二第一項の規定により損金の額に算入された金額は、四年新措置法第五十九条の二第一項の規定により損金の額に算入された金額とみなす。