Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2005.
この法律は、平成十七年四月一日から施行する。
Supplementary Provisions, Article 10Transitional Measures Concerning Exclusion of Asset Valuation Gain from Gross Profits, etc.
第十条（資産の評価益の益金不算入等に関する経過措置）
With regard to revaluations that a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act as amended by the provisions of Article 2 (hereinafter referred to as "the New Corporation Tax Act" in the Supplementary Provisions up to Article 12); the same applies hereinafter in the Supplementary Provisions up to Article 12) carried out before the Effective Date in accordance with the provisions of the laws prescribed in Article 25, paragraph (1) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 (referred to as "the Former Corporation Tax Act" in paragraph (1) of the following Article) and to revaluations specified by Cabinet Order prescribed in that paragraph, the provisions then in force continue to govern.
The provisions of Article 25, paragraph (2) of the New Corporation Tax Act apply to revaluations prescribed in that paragraph that a corporation carries out on or after the Effective Date.
新法人税法第二十五条第二項の規定は、法人が施行日以後に行う同項に規定する評価換えについて適用する。
The provisions of Article 25, paragraph (3) of the New Corporation Tax Act apply in the case where a fact prescribed in that paragraph occurs on or after the Effective Date.
新法人税法第二十五条第三項の規定は、施行日以後に同項に規定する事実が生ずる場合について適用する。
Supplementary Provisions, Article 11Transitional Measures Concerning Exclusion of Valuation Loss on Assets from Deductible Expenses, etc.
第十一条（資産の評価損の損金不算入等に関する経過措置）
The provisions of Article 33, paragraph (2) of the New Corporation Tax Act apply to revaluations prescribed in that paragraph that a corporation carries out on or after the Effective Date, and with regard to revaluations prescribed in Article 33, paragraph (2) of the Former Corporation Tax Act that a corporation carried out before the Effective Date, the provisions then in force continue to govern.
新法人税法第三十三条第二項の規定は、法人が施行日以後に行う同項に規定する評価換えについて適用し、法人が施行日前に行った旧法人税法第三十三条第二項に規定する評価換えについては、なお従前の例による。
The provisions of Article 33, paragraph (3) of the New Corporation Tax Act apply in the case where a fact prescribed in that paragraph occurs on or after the Effective Date.
新法人税法第三十三条第三項の規定は、施行日以後に同項に規定する事実が生ずる場合について適用する。
Supplementary Provisions, Article 12Transitional Measures Concerning Inclusion in Deductible Expenses of Losses Where Corporate Reorganization, etc. Caused a Release from Obligation, etc.
第十二条（会社更生等による債務免除等があった場合の欠損金の損金算入に関する経過措置）
The provisions of Article 59, paragraph (1) of the New Corporation Tax Act apply in the case where an order commencing reorganization proceedings is made on or after the Effective Date pursuant to the provisions of the Corporate Reorganization Act (Act No. 154 of 2002) or the Act on Special Measures for the Reorganization Proceedings of Financial Institutions (Act No. 95 of 1996).
新法人税法第五十九条第一項の規定は、施行日以後に会社更生法（平成十四年法律第百五十四号）又は金融機関等の更生手続の特例等に関する法律（平成八年法律第九十五号）の規定による更生手続開始の決定がされる場合について適用する。
The provisions of Article 59, paragraph (2) of the New Corporation Tax Act apply to corporation tax on income for business years of a corporation ending on or after the Effective Date (excluding, among the business years that commence before the Effective Date and end on or after the Effective Date, a business year that includes the date on which a fact prescribed in Article 10, paragraph (3) of the Supplementary Provisions or paragraph (2) of the preceding Article occurred, where the date on which that fact occurred is before the Effective Date (referred to as a "transitional business year" in this paragraph)), and with regard to corporation tax on income for business years of a corporation that ended before the Effective Date (including transitional business years), the provisions then in force continue to govern.
Supplementary Provisions, Article 89Delegation of Other Transitional Measures to Cabinet Order
第八十九条（その他の経過措置の政令への委任）
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。