Supplementary Provisions, Article 13Transitional Provisions Concerning the Continuation, etc. of Domestic Ordinary Corporations, etc. in Liquidation
第十三条（清算中の内国普通法人等の継続等に関する経過規定）
The provisions of Part II, Chapter III, Section 3 of the New Act (Special Provisions on Taxation in the Case of Continuation, etc.) and Article 137 of the New Act (Refund of Income Tax, etc. by Reassessment in the Case of Continuation, etc.) apply to cases where an ordinary corporation or a cooperative, etc. that is a domestic corporation and that dissolved on or after the Effective Date continues or ceases to exist due to a merger, and with regard to cases where an ordinary corporation or a cooperative, etc. that is a domestic corporation and that dissolved before that date continues or ceases to exist due to a merger, the provisions then in force continue to govern.
Supplementary Provisions, Article 14Transitional Provisions Concerning Requests for Reassessment
第十四条（更正の請求に関する経過規定）
The provisions of Article 82 of the New Act (Special Provisions on Requests for Reassessment Accompanying the reassessment, etc. of the Amount of Corporation Tax, etc. for the Previous Business Year) (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) of the New Act (Mutatis Mutandis Application to Foreign Corporations); the same applies hereinafter in this Article) apply to cases where a corporation comes to fall under any of the cases listed in the items of Article 82 of the New Act on or after the Effective Date, and with regard to cases where a corporation came to fall under any of the cases listed in the items of that Article before that date, the provisions then in force continue to govern.
Supplementary Provisions, Article 15Transitional Provisions Concerning Blue Returns
第十五条（青色申告に関する経過規定）
The provisions of Article 123, item (iii) of the New Act (Denial of Applications for Approval to File a Blue Return) (including as applied mutatis mutandis pursuant to Article 146, paragraph (1) of the New Act (Mutatis Mutandis Application to Foreign Corporations)) (limited to the part pertaining to the report prescribed in that item) apply to a report prescribed in that item that is submitted on or after the Effective Date.
With regard to the application of the provisions of Article 127, paragraph (1) of the New Act (Rescission of Approval to File a Blue Return) (including as applied mutatis mutandis pursuant to Article 146, paragraph (1) of the New Act), for the time being, the phrase "or Article 102, paragraph (1) (Returns for Estimated Tax Due on Income in Liquidation)" in Article 127, paragraph (1), item (iv) of the New Act is deemed to be replaced with "or Article 102, paragraph (1) (Returns for Estimated Tax Due on Income in Liquidation), or a return under Article 18, Article 21 or Article 22-2 of the former Corporation Tax Act (Former Final Returns, etc.)".
新法第百二十七条第一項（青色申告の承認の取消し）（新法第百四十六条第一項において準用する場合を含む。）の規定の適用については、当分の間、新法第百二十七条第一項第四号中「又は第百二条第一項（清算中の所得に係る予納申告）の規定による申告書」とあるのは、「若しくは第百二条第一項（清算中の所得に係る予納申告）の規定による申告書又は旧法人税法第十八条、第二十一条若しくは第二十二条の二（旧確定申告書等）の規定による申告書」とする。
Supplementary Provisions, Article 16Transitional Provisions Concerning Public Notice of Returns
第十六条（申告書の公示に関する経過規定）
The provisions of Article 152 of the New Act (Public Notice of Returns) apply to returns pertaining to corporation tax filed on or after the Effective Date, and with regard to returns pertaining to corporation tax filed before that date, the provisions then in force continue to govern.
新法第百五十二条（申告書の公示）の規定は、施行日以後に提出される法人税に係る申告書について適用し、同日前に提出された法人税に係る申告書については、なお従前の例による。
With regard to the application of the provisions of Article 152 of the New Act, for the time being, the term "Final Return" in that Article is deemed to be replaced with "Final Return (including a return under Article 18 or Article 21 of the former Corporation Tax Act (Former Final Returns))".
新法第百五十二条の規定の適用については、当分の間、同条中「確定申告書」とあるのは、「確定申告書（旧法人税法第十八条又は第二十一条（旧確定申告書）の規定による申告書を含む。）」とする。
Supplementary Provisions, Article 17Delegation to Cabinet Order
第十七条（政令への委任）
Beyond what is provided for in Article 1 through the preceding Article of the Supplementary Provisions, transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
附則第一条から前条までに定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
Supplementary Provisions, Article 18Arrangement of Related Laws and Regulations
第十八条（関係法令の整理）
The arrangement of related laws and regulations accompanying the enforcement of this Act is provided for separately by an Act.
この法律の施行に伴う関係法令の整理については、別に法律で定める。
Supplementary Provisions, Article 19Transitional Provisions Concerning Penal Provisions
第十九条（罰則に関する経過規定）
With regard to the application of penal provisions to acts committed before the Effective Date and to acts committed on or after that date pertaining to corporation tax that continues to be governed by the provisions then in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
施行日前にした行為及びこの附則の規定によりなお従前の例によることとされる法人税に係る同日以後にした行為に対する罰則の適用については、なお従前の例による。
Supplementary Provisions, Article 19-2Special Provisions for Central Unions of Agricultural Co-operatives
第十九条の二（農業協同組合中央会の特例）
A federation of agricultural cooperatives that has carried out an entity conversion under the provisions of Article 12 (Entity Conversion of Continuing Prefectural Central Unions into Federations of Agricultural Cooperatives) of the Supplementary Provisions of the Act Partially Amending the Agricultural Co-operatives Act, etc., and Other Matters (Act No. 63 of 2015) from a continuing prefectural central union prescribed in that Article, and that continues to use the words "central union of agricultural cooperatives" in its name pursuant to the provisions of Article 18 (Special Provisions on Business, etc. of Federations of Agricultural Cooperatives after Entity Conversion) of the Supplementary Provisions of that Act (referred to as a "special central union of agricultural cooperatives" in the following paragraph), is deemed to be a corporation listed in Appended Table 2, and the provisions of this Act and of other laws and regulations specified by Cabinet Order apply to it.
農業協同組合法等の一部を改正する等の法律（平成二十七年法律第六十三号）附則第十二条（存続都道府県中央会の農業協同組合連合会への組織変更）に規定する存続都道府県中央会から同条の規定による組織変更をした農業協同組合連合会であつて、同法附則第十八条（組織変更後の農業協同組合連合会に係る事業等に関する特例）の規定により引き続きその名称中に農業協同組合中央会という文字を用いるもの（次項において「特例農業協同組合中央会」という。）は、別表第二に掲げる法人とみなして、この法律の規定その他の政令で定める法令の規定を適用する。
A special central union of agricultural cooperatives is deemed not to fall under the corporations listed in Appended Table 3, and the provisions of this Act and of other laws and regulations specified by Cabinet Order apply to it.
特例農業協同組合中央会は、別表第三に掲げる法人に該当しないものとみなして、この法律の規定その他の政令で定める法令の規定を適用する。
Supplementary Provisions, Article 20Special Provisions on Corporation Tax on Retirement Pension Funds
第二十条（退職年金等積立金に対する法人税の特例）
Corporation tax on retirement pension funds is imposed on a corporation engaged in the business of trusts, life insurance or life mutual aid pertaining to qualified retirement pension contracts with respect to its retirement pension fund for each business year, by deeming that business to fall under the retirement pension business, etc. prescribed in Article 84, paragraph (1) (Calculation of the Amount of Retirement Pension Funds).
適格退職年金契約に係る信託、生命保険又は生命共済の業務を行う法人に対しては、これらの業務は第八十四条第一項（退職年金等積立金の額の計算）に規定する退職年金業務等に該当するものとみなして、各事業年度の退職年金等積立金について、退職年金等積立金に対する法人税を課する。
The business of trusts, life insurance or life mutual aid pertaining to qualified retirement pension contracts is deemed to fall under the retirement pension services, etc. prescribed in Article 84, paragraph (1), and the provisions of Part II, Chapter III and Part III, Chapter IV (Corporation Tax on Retirement Pension Funds) apply. In this case, the amount of the retirement pension funds prescribed in paragraph (2) of that Article (including as applied pursuant to Article 145-11 (Calculation of the Amount of Retirement Pension Funds for Foreign Corporations); hereinafter the same applies in this paragraph) of a corporation engaged in that business is the amount specified in each of the following items according to the category of corporation listed in that item.
適格退職年金契約に係る信託、生命保険又は生命共済の業務は、第八十四条第一項に規定する退職年金業務等に該当するものとみなして、第二編第三章及び第三編第四章（退職年金等積立金に対する法人税）の規定を適用する。この場合において、当該業務を行う法人の同条第二項（第百四十五条の十一（外国法人に係る退職年金等積立金の額の計算）において適用する場合を含む。以下この項において同じ。）に規定する退職年金等積立金額は、次の各号に掲げる法人の区分に応じ当該各号に定める金額とする。
a corporation engaged in the business of trusts pertaining to qualified retirement pension contracts: The sum of the amounts listed as follows:
適格退職年金契約に係る信託の業務を行う法人 次に掲げる金額の合計額
The amount specified in Article 84, paragraph (2), item (i)
第八十四条第二項第一号に定める金額
The sum of the amounts calculated, as specified by Cabinet Order, for each qualified retirement pension contract, as the amount that remains after deducting, from the value of the trust properties pertaining to the contract, the portion of the premiums for the contract that the beneficiaries of the trust have borne and that pertains to the trust properties;
各適格退職年金契約につき、当該契約に係る信託財産の価額から、当該契約に係る掛金の額のうちその信託の受益者が負担した部分の金額でその信託財産に係るものを控除した金額として政令で定めるところにより計算した金額の合計額
a corporation engaged in the business of life insurance pertaining to qualified retirement pension contracts: The sum of the amounts listed as follows:
適格退職年金契約に係る生命保険の業務を行う法人 次に掲げる金額の合計額
The amount specified in Article 84, paragraph (2), item (ii)
第八十四条第二項第二号に定める金額
The sum of the amounts calculated, as specified by Cabinet Order, for each qualified retirement pension contract, as the amount that remains after deducting, from the amount equivalent to the insurance reserves out of the amount accumulated as liability reserves prescribed in Article 116, paragraph (1) (Liability Reserves) of the Insurance Business Act (including as applied mutatis mutandis pursuant to Article 199 (Application Mutatis Mutandis of Provisions on Business, etc.) of that Act) pertaining to the contract, the portion of the insurance premiums for the contract that the insurance money recipients have borne and that pertains to the insurance reserves;
各適格退職年金契約につき、当該契約に係る保険業法第百十六条第一項（責任準備金）（同法第百九十九条（業務等に関する規定の準用）において準用する場合を含む。）に規定する責任準備金として積み立てられている金額のうち保険料積立金に相当する金額から、当該契約に係る保険料の額のうちその保険金受取人が負担した部分の金額でその保険料積立金に係るものを控除した金額として政令で定めるところにより計算した金額の合計額
a federation of agricultural cooperatives (meaning a federation of agricultural cooperatives that conducts the business set forth in Article 10, paragraph (1), item (x) (Facilities for Mutual Aid) of the Agricultural Co-operatives Act) engaged in the business of life mutual aid pertaining to qualified retirement pension contracts (including the business of mutual aid in which the occurrence of a cause for payment of mutual aid money pertaining to that life mutual aid business is the covered event): The sum of the amounts listed as follows:
適格退職年金契約に係る生命共済の業務（当該生命共済の業務に係る共済金の支払事由の発生を共済事故とする共済の業務を含む。）を行う農業協同組合連合会（農業協同組合法第十条第一項第十号（共済に関する施設）の事業を行う農業協同組合連合会をいう。） 次に掲げる金額の合計額
The amount specified in Article 84, paragraph (2), item (iii)
第八十四条第二項第三号に定める金額
The sum of the amounts calculated, as specified by Cabinet Order, for each qualified retirement pension contract, as the amount that remains after deducting, from the amount equivalent to the mutual aid premium reserves out of the amount accumulated as liability reserves prescribed in Article 11-32 (Liability Reserves for Mutual Aid Business) of the Agricultural Co-operatives Act pertaining to the contract, the portion of the premiums for the contract that the mutual aid money recipients have borne and that pertains to the mutual aid premium reserves.
各適格退職年金契約につき、当該契約に係る農業協同組合法第十一条の三十二（共済事業に係る責任準備金）に規定する責任準備金として積み立てられている金額のうち共済掛金積立金に相当する金額から、当該契約に係る掛金の額のうちその共済金受取人が負担した部分の金額でその共済掛金積立金に係るものを控除した金額として政令で定めるところにより計算した金額の合計額
The term "qualified retirement pension contract" as used in the preceding two paragraphs means a contract of trust, life insurance or life mutual aid concerning retirement pensions (limited to one concluded before April 1, 2002 (including one concluded on or after that date that is specified by Ministry of Finance Order as having been substantially concluded before that date)) that satisfies the requirement that the amounts of the premiums or insurance premiums and of the benefits pertaining to the contract are calculated based on appropriate actuarial principles and other requirements specified by Cabinet Order.
前二項に規定する適格退職年金契約とは、退職年金に関する信託、生命保険又は生命共済の契約（平成十四年四月一日前に締結されたもの（同日以後に締結されたもののうち実質的に同日前に締結されたものとして財務省令で定めるものを含む。）に限る。）で、その契約に係る掛金又は保険料及び給付の額が適正な年金数理に基づいて算定されていることその他の政令で定める要件を備えたものをいう。
In the case referred to in the preceding paragraph, if a contract referred to in that paragraph continues on or after April 1, 2012, the contract is deemed not to be included in the qualified retirement pension contracts prescribed in that paragraph with regard to the application on or after that date of the provisions of this Act and other laws and regulations concerning taxation; provided, however, that this does not apply if, as of that date, the facts listed in items (i) and (ii) or items (i) and (iii) have occurred with respect to the contract.
that only persons receiving benefits of retirement pensions pertaining to the contract or persons having the right to receive those benefits are the beneficiaries of the trust (meaning the beneficiaries of the trust referred to in paragraph (2), item (i), (b)), insurance money recipients (meaning the insurance money recipients referred to in item (ii), (b) of that paragraph; the same applies in the following item) or mutual aid money recipients (meaning the mutual aid money recipients referred to in item (iii), (b) of that paragraph; the same applies in the following item) pertaining to the contract;
that, due to the discontinuance of the business operated by the employer that had concluded the contract or any other similar cause, the insurance money recipients or mutual aid money recipients pertaining to the contract have succeeded to the status of the contractor pertaining to the contract that the employer held;
that the contract has been concluded by the employer of a place of business other than a place of business covered by employees' pension insurance prescribed in Article 2, paragraph (2) (Definitions) of the Defined-Benefit Corporate Pension Act (limited to one that has been certified, as specified by Ministry of Finance Order, to fall under such a place of business).
確定給付企業年金法第二条第二項（定義）に規定する厚生年金適用事業所以外の事業所（当該事業所に該当することにつき財務省令で定めるところにより証明がされたものに限る。）の事業主が締結していること。
Necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.
前各項の規定の適用に関し必要な事項は、政令で定める。