Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on June 1, 1967.
この法律は、昭和四十二年六月一日から施行する。
Supplementary Provisions, Article 2General Principle for Transitional Provisions
第二条（経過規定の原則）
Except as otherwise provided in these Supplementary Provisions, the provisions of the Corporation Tax Act as amended (excluding the part concerning corporation tax on retirement pension funds) apply to corporation tax on income for business years of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) (Definitions) of that Act; the same applies hereinafter) beginning on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date") and to corporation tax on liquidation income from a dissolution or merger on or after that date (including corporation tax on income for a business year in liquidation of a corporation subject to corporation tax on liquidation income and corporation tax to be paid upon a partial distribution of residual assets; hereinafter the same applies in this Article), and the provisions then in force continue to govern corporation tax on income for business years of a corporation that began before that date and corporation tax on liquidation income from a dissolution or merger before that date.
この附則に別段の定めがあるものを除き、改正後の法人税法（退職年金積立金に対する法人税に係る部分を除く。）の規定は、法人（同法第二条第八号（定義）に規定する人格のない社団等を含む。以下同じ。）のこの法律の施行の日（以下「施行日」という。）以後に開始する事業年度の所得に対する法人税及び同日以後の解散又は合併による清算所得に対する法人税（清算所得に対する法人税を課される法人の清算中の事業年度の所得に係る法人税及び残余財産の一部分配により納付すべき法人税を含む。以下この条において同じ。）について適用し、法人の同日前に開始した事業年度の所得に対する法人税及び同日前の解散又は合併による清算所得に対する法人税については、なお従前の例による。
Supplementary Provisions, Article 3Transitional Provisions Concerning Exclusion of Refunds of Foreign Taxes from Gross Profits, etc.
第三条（外国税額の還付金の益金不算入等に関する経過規定）
Article 26, paragraph (2) (Exclusion of Refunds of Foreign Taxes from Gross Profits), Article 60 (Inclusion of Dividends to Policyholders Incurred by Insurance Companies in Deductible Expenses), Article 68 (Income Tax Credit) (limited to the part concerning prize money), Article 69 (Foreign Tax Credit) and Article 70 (Corporation Tax Credit Due to a Reassessment after Fictitious Accounting) of the Corporation Tax Act as amended (hereinafter referred to as "the New Act") apply to corporation tax on income for business years of a corporation ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax on income for business years of a corporation that ended before that date.
Supplementary Provisions, Article 4Transitional Provisions Concerning Deduction of Part of the Amount of Deemed Dividends, etc.
第四条（みなし配当金額の一部の控除等に関する経過規定）
If there is an amount deemed, pursuant to the provisions of Article 24, paragraph (1) (Deemed Dividends in the Case of Dissolution or Merger) of the New Act, to be the amount of a dividend of profits or a distribution of surplus with respect to the money or other assets listed in item (iii) or (iv) of that paragraph that a domestic corporation receives, in a business year beginning on or after the Effective Date (including the period in liquidation of a corporation dissolved on or after the Effective Date), from a domestic corporation that was dissolved or merged before the Effective Date, the provisions then in force continue to govern the deduction from the amount of corporation tax of an amount equivalent to 25 percent of that deemed amount or the inclusion of the amount equivalent to that 25 percent in the value of the residual assets.
If there is an amount deemed, pursuant to the provisions of Article 24, paragraph (1) (Deemed Dividends in the Case of Dissolution or Merger) of the Corporation Tax Act before the amendment (hereinafter referred to as "the Former Act"), to be the amount of a dividend of profits or a distribution of surplus with respect to the money or other assets listed in item (iii) or (iv) of that paragraph that a domestic corporation receives, in a business year that began before the Effective Date (including the period in liquidation of a corporation dissolved before the Effective Date), from a domestic corporation that is dissolved or merged on or after the Effective Date, that amount is not to be treated in accordance with the provisions of Articles 69, 97 and 101 (Deduction of Part of the Amount of Deemed Dividends, etc.) of the Former Act, notwithstanding the provisions of Article 2 (General Principle for Transitional Provisions) of the Supplementary Provisions.
Supplementary Provisions, Article 5Transitional Provisions Concerning Interim Returns
第五条（中間申告に関する経過規定）
Article 71 (Interim Return) of the New Act (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) (Application Mutatis Mutandis to Foreign Corporations) of the New Act) applies to corporation tax pertaining to a return under the provisions of that Article whose due date for filing falls on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to a return under the provisions of Article 71 (Interim Return) of the Former Act (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) (Application Mutatis Mutandis to Foreign Corporations) of the Former Act) whose due date for filing fell before that date.
Supplementary Provisions, Article 6Transitional Provisions Concerning Rescission of Approval to File a Blue Return
第六条（青色申告の承認の取消しに関する経過規定）
Article 127, paragraph (1), item (ii) (Rescission of Approval to File a Blue Return) of the New Act (including as applied mutatis mutandis pursuant to Article 146, paragraph (1) (Application Mutatis Mutandis to Foreign Corporations) of the New Act) applies where a fact falling under that item occurs on or after the Effective Date, and the provisions then in force continue to govern where such a fact occurred before that date.