Supplementary Provisions, Article 27Transitional Measures Concerning Exclusion of Remuneration for Officers from Deductible Expenses
第二十七条（役員給与の損金不算入に関する経過措置）
With regard to the application of the provisions of Article 34 of the New Corporation Tax Act during the period from the Effective Date to the day preceding the Companies Act Effective Date, the phrase "remuneration based on share options as prescribed in Article 54, paragraph (1) (Special Provisions on the Business Year for Vesting Expenses in Exchange for Share Options, etc.) and remuneration other than these" in paragraph (1) of that Article is deemed to be replaced with "remuneration other than retirement allowances", and the phrase "under Article 404, paragraph (3) (Authority of Committees, etc.) of the Companies Act" in item (iii), (a), (2) of that paragraph is deemed to be replaced with "listed in Article 21-5, paragraph (1), item (iii) (Establishment of Committees and Executive Officers, etc.) of the Act on Special Provisions of the Commercial Code Concerning Audits, etc. of Stock Companies (Act No. 22 of 1974)".
施行日から会社法施行日の前日までの間における新法人税法第三十四条の規定の適用については、同条第一項中「第五十四条第一項（新株予約権を対価とする費用の帰属事業年度の特例等）に規定する新株予約権によるもの並びにこれら」とあるのは「退職給与」と、同項第三号イ（２）中「会社法第四百四条第三項（委員会の権限等）の」とあるのは「株式会社の監査等に関する商法の特例に関する法律（昭和四十九年法律第二十二号）第二十一条の五第一項第三号（委員会及び執行役の設置等）に掲げる」とする。
Supplementary Provisions, Article 28Transitional Measures Concerning Exclusion of Contributions or Donations from Deductible Expenses
第二十八条（寄附金の損金不算入に関する経過措置）
With regard to the amount of contributions or donations prescribed in Article 37, paragraph (1) of the Former Corporation Tax Act that a corporation paid in a business year that ended before the Companies Act Effective Date and for which it carried out the accounting treatment prescribed in that paragraph, the provisions then in force continue to govern.
法人が会社法施行日前に終了した事業年度において支出した旧法人税法第三十七条第一項に規定する寄附金の額で同項に規定する経理をしたものについては、なお従前の例による。
With regard to the application of the provisions of Article 37, paragraph (3) of the Former Corporation Tax Act in the case where a corporation pays the amount of contributions or donations prescribed in that paragraph in a business year ending during the period from the Effective Date to the day preceding the Companies Act Effective Date, the phrase "amount of capital, etc." in that paragraph is deemed to be replaced with "amount of stated capital, etc.".
Supplementary Provisions, Article 29Transitional Measures Concerning Inclusion in Deductible Expenses, etc. of the Depreciated Amount of Fixed Assets, etc. Acquired with National Subsidies, etc.
第二十九条（国庫補助金等で取得した固定資産等の圧縮額の損金算入等に関する経過措置）
The provisions of Article 42, paragraphs (1) and (2), Article 43, paragraph (1), Article 44, paragraph (1), Article 45, paragraphs (1) and (2), Article 46, paragraph (1), Article 47, paragraphs (1) and (2), Article 48, paragraph (1) and Article 49, paragraph (1) of the New Corporation Tax Act apply to corporation tax on income for business years of a corporation ending on or after the Companies Act Effective Date, and with regard to corporation tax on income for business years of a corporation that ended before the Companies Act Effective Date, the provisions then in force continue to govern.
新法人税法第四十二条第一項及び第二項、第四十三条第一項、第四十四条第一項、第四十五条第一項及び第二項、第四十六条第一項、第四十七条第一項及び第二項、第四十八条第一項並びに第四十九条第一項の規定は、法人の会社法施行日以後に終了する事業年度の所得に対する法人税について適用し、法人の会社法施行日前に終了した事業年度の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 30Transitional Measures Concerning Special Provisions on the Business Year for Vesting Expenses in Exchange for Share Options, etc.
第三十条（新株予約権を対価とする費用の帰属事業年度の特例等に関する経過措置）
The provisions of Article 54 of the New Corporation Tax Act apply to share options prescribed in paragraph (1) of that Article for whose issuance a corporation adopts a resolution on or after the Companies Act Effective Date, succeeding share options prescribed in that paragraph pertaining to those share options, and share options prescribed in paragraph (5) of that Article.
新法人税法第五十四条の規定は、法人が会社法施行日以後にその発行に係る決議をする同条第一項に規定する新株予約権及び当該新株予約権に係る同項に規定する承継新株予約権並びに同条第五項に規定する新株予約権について適用する。
With regard to the application of the provisions of Article 54 of the New Corporation Tax Act in the case where a corporation carries out a merger, etc. prescribed in paragraph (1) of that Article during the period from the Companies Act Effective Date until September 30, 2006, the phrase "wholly owning parent corporation in a share exchange or wholly owning parent corporation in a share transfer" in that paragraph is deemed to be replaced with "wholly owning parent company in share exchange prescribed in Article 767 (Conclusion of a Share Exchange Agreement) of the Companies Act or wholly owning parent company incorporated in share transfer prescribed in Article 773, paragraph (1), item (i) (Share Transfer Plans) of that Act", and the phrase "wholly owned subsidiary corporation in a share exchange or wholly owned subsidiary corporation in a share transfer" is deemed to be replaced with "wholly owned subsidiary company in share exchange prescribed in Article 768, paragraph (1), item (i) of the Companies Act or wholly owned subsidiary company in share transfer prescribed in Article 773, paragraph (1), item (v) of that Act".
法人が会社法施行日から平成十八年九月三十日までの間に新法人税法第五十四条第一項に規定する合併等を行う場合における同条の規定の適用については、同項中「株式交換完全親法人又は株式移転完全親法人」とあるのは「会社法第七百六十七条（株式交換契約の締結）に規定する株式交換完全親会社又は同法第七百七十三条第一項第一号（株式移転計画）に規定する株式移転設立完全親会社」と、「株式交換完全子法人又は株式移転完全子法人」とあるのは「会社法第七百六十八条第一項第一号に規定する株式交換完全子会社又は同法第七百七十三条第一項第五号に規定する株式移転完全子会社」とする。
Supplementary Provisions, Article 31Transitional Measures Concerning Exclusion of Expenses, etc. Pertaining to Wrongful Acts, etc. from Deductible Expenses
第三十一条（不正行為等に係る費用等の損金不算入に関する経過措置）
The provisions of Article 55, paragraphs (1) and (2) of the New Corporation Tax Act apply to the amount of expenses prescribed in paragraph (1) of that Article (including as applied mutatis mutandis pursuant to paragraph (2); the same applies hereinafter in this paragraph) that a corporation pays on or after the Effective Date or the amount of losses prescribed in paragraph (1) of that Article that arise for a corporation on or after the Effective Date.
新法人税法第五十五条第一項及び第二項の規定は、法人が施行日以後に支出する同条第一項（第二項において準用する場合を含む。以下この項において同じ。）に規定する費用の額又は法人の施行日以後に生ずる同条第一項に規定する損失の額について適用する。
The provisions of Article 55, paragraph (5) of the New Corporation Tax Act apply to the amount of expenses or losses prescribed in that paragraph that is equivalent to the sum of the amount of monies, the value of assets other than monies and the amount of economic benefits referred to in that paragraph that a corporation provides on or after the Effective Date.
新法人税法第五十五条第五項の規定は、法人が施行日以後に供与をする同項の金銭の額及び金銭以外の資産の価額並びに経済的な利益の額の合計額に相当する同項に規定する費用又は損失の額について適用する。
Supplementary Provisions, Article 32Transitional Measures Concerning Non-application of a Carryover of Losses for a Corporation Showing a Loss, etc. That Is Controlled by Specified Shareholders, etc.
第三十二条（特定株主等によって支配された欠損等法人の欠損金の繰越しの不適用に関する経過措置）
The provisions of Article 57-2 of the New Corporation Tax Act apply to the net operating losses prescribed in paragraph (1) of that Article that arose in each business year prior to the applicable business year prescribed in that paragraph, in the case where, on or after the Effective Date, a corporation comes to have with another person prescribed in that paragraph a specified controlling interest prescribed in that paragraph held by that other person.
Supplementary Provisions, Article 33Transitional Measures Concerning Inclusion in Deductible Expenses of Losses Where Corporate Reorganization, etc. Caused a Release from Obligation, etc.
第三十三条（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, paragraphs (1) and (2) of the New Corporation Tax Act apply in the case where a corporation receives a release from an obligation prescribed in those provisions on or after the Companies Act Effective Date, and in the case where a corporation received a release from an obligation prescribed in Article 59, paragraphs (1) and (2) of the Former Corporation Tax Act before the Companies Act Effective Date, the provisions then in force continue to govern.
新法人税法第五十九条第一項及び第二項の規定は、法人が会社法施行日以後にこれらの規定に規定する債務の免除を受ける場合について適用し、法人が会社法施行日前に旧法人税法第五十九条第一項及び第二項に規定する債務の免除を受けた場合については、なお従前の例による。
Supplementary Provisions, Article 34Transitional Measures Concerning Exclusion from Deductible Expenses of the Net Operating Losses on the Transfer of Assets of a Corporation Showing a Loss That Is Controlled by a Specified Shareholder, etc.
第三十四条（特定株主等によって支配された欠損等法人の資産の譲渡等損失額の損金不算入に関する経過措置）
The provisions of Article 61 of the New Corporation Tax Act apply to corporation tax on income for business years, ending on or after the Effective Date, of a corporation showing a loss, etc. prescribed in paragraph (1) of that Article. In this case, with regard to the application of the provisions of that paragraph where the applicable business year prescribed in that paragraph of the corporation showing a loss, etc. commences before the Effective Date and ends on or after the Effective Date, the phrases "the first day of the applicable business year prescribed in Article 57-2, paragraph (1) or applicable consolidated business year prescribed in Article 81-9-2, paragraph (1) (hereinafter referred to as the 'applicable business year, etc.' in this paragraph)" and "the first day of the applicable business year, etc." in that paragraph are deemed to be replaced with "April 1, 2006".
新法人税法第六十一条の規定は、同条第一項に規定する欠損等法人の施行日以後に終了する事業年度の所得に対する法人税について適用する。この場合において、当該欠損等法人の同項に規定する適用事業年度が施行日前に開始し、かつ、施行日以後に終了するときにおける同項の規定の適用については、同項中「第五十七条の二第一項に規定する適用事業年度又は第八十一条の九の二第一項に規定する適用連結事業年度（以下この項において「適用事業年度等」という。）開始の日」とあり、及び「当該適用事業年度等の開始の日」とあるのは、「平成十八年四月一日」とする。
With regard to the application of the provisions of Article 61 of the New Corporation Tax Act in a business year ending during the period from the Effective Date until September 30, 2006, the phrase ", Article 61-12, paragraph (1) (Gains or Losses on the Fair Valuation of Assets Accompanying Participation in Consolidated Taxation), or Article 62-9, paragraph (1) (Gains or Losses on the Fair Valuation of Assets Held by a wholly owned subsidiary corporation in a share exchange, etc. Involved in a Non-qualified Share Exchange, etc.)" in paragraph (1) of that Article is deemed to be replaced with ", or Article 61-12, paragraph (1) (Gains or Losses on the Fair Valuation of Assets Accompanying Participation in Consolidated Taxation)", and the phrase ", the business year immediately prior to participation in the consolidation prescribed in Article 61-12, paragraph (1), or the business year subject to the provisions of Article 62-9, paragraph (1)" is deemed to be replaced with ", or the business year immediately prior to participation in the consolidation prescribed in Article 61-12, paragraph (1)".
Supplementary Provisions, Article 35Transitional Measures Concerning Inclusion of Capital Gains or Losses on Securities in Gross Profits or Deductible Expenses
第三十五条（有価証券の譲渡益又は譲渡損の益金又は損金算入に関する経過措置）
With regard to the provisions of Article 61-2, paragraph (5) of the Former Corporation Tax Act, in the case where a transfer of the shares that a corporation holds in itself (including capital contributions) was carried out before the Effective Date, the provisions then in force continue to govern.
旧法人税法第六十一条の二第五項の規定は、施行日前に自己の株式（出資を含む。）の譲渡が行われた場合については、なお従前の例による。
With regard to the application of the provisions of Article 61-2, paragraphs (5) and (6) of the New Corporation Tax Act in the case where a corporation carries out a qualified merger or a qualified company split by split-off in which it is the acquired corporation or the splitting corporation during the period from the Effective Date to the day preceding the Companies Act Effective Date, the phrase "a domestic corporation" in paragraph (5) of that Article is deemed to be replaced with "a domestic corporation, in relation to a qualified merger that it carried out,", and the phrase "a domestic corporation has delivered, as a result of a Qualified Company Split by Split-Off with itself as a splitting corporation, shares of a succeeding corporation in a company split involved in the Qualified Company Split by Split-Off to its shareholders, etc." in paragraph (6) of that Article is deemed to be replaced with "a domestic corporation is deemed, in relation to a Qualified Company Split by Split-Off that it carried out, to have delivered the shares prescribed in Article 62-2, paragraph (2) (Transfer of Assets, etc. at Book Value as a Result of Qualified Merger and Qualified Company Split by Split-Off) to the shareholders, etc. prescribed in that paragraph pursuant to the provisions of that paragraph as read by replacing terms pursuant to the provisions of Article 38, paragraph (2) (Transitional Measures Concerning Transfer, etc. of Assets, etc. at Fair Value as a Result of Merger and Company Split) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006)", and the phrase "Article 62-2, paragraph (3)" is deemed to be replaced with "paragraph (2) of that Article".
法人が施行日から会社法施行日の前日までの間に自己を被合併法人又は分割法人とする適格合併又は適格分割型分割を行う場合の新法人税法第六十一条の二第五項及び第六項の規定の適用については、同条第五項中「内国法人が」とあるのは「内国法人がその行つた適格合併に係る」と、同条第六項中「内国法人が自己を分割法人とする適格分割型分割により当該適格分割型分割に係る分割承継法人の株式を当該内国法人の株主等に交付した」とあるのは「内国法人がその行つた適格分割型分割に係る所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第三十八条第二項（合併及び分割による資産等の時価による譲渡等に関する経過措置）の規定により読み替えられた第六十二条の二第二項（適格合併及び適格分割型分割による資産等の帳簿価額による引継ぎ）の規定により同項に規定する株主等に同項に規定する株式を交付したものとされる」と、「第六十二条の二第三項」とあるのは「同条第二項」とする。
The provisions of Article 61-2, paragraphs (7) and (8) of the New Corporation Tax Act apply in the case where a share exchange or share transfer is carried out on or after October 1, 2006.
新法人税法第六十一条の二第七項及び第八項の規定は、平成十八年十月一日以後に株式交換又は株式移転が行われる場合について適用する。
The provisions of Article 61-2, paragraphs (9) and (10) of the New Corporation Tax Act apply in the case where a merger, etc. prescribed in paragraph (9) of that Article or an entity conversion prescribed in paragraph (10) of that Article is carried out on or after the Companies Act Effective Date.
新法人税法第六十一条の二第九項及び第十項の規定は、会社法施行日以後に同条第九項に規定する合併等又は同条第十項に規定する組織変更が行われる場合について適用する。
With regard to the application of the provisions of Article 61-2, paragraph (9) of the New Corporation Tax Act in the case where a merger, etc. prescribed in that paragraph is carried out during the period from the Companies Act Effective Date until September 30, 2006, the phrase "wholly owning parent corporation in a share exchange or wholly owning parent corporation in a share transfer" in that paragraph is deemed to be replaced with "wholly owning parent company in share exchange prescribed in Article 767 (Conclusion of a Share Exchange Agreement) of the Companies Act or wholly owning parent company incorporated in share transfer prescribed in Article 773, paragraph (1), item (i) (Share Transfer Plans) of that Act".
会社法施行日から平成十八年九月三十日までの間に新法人税法第六十一条の二第九項に規定する合併等が行われる場合における同項の規定の適用については、同項中「株式交換完全親法人又は株式移転完全親法人」とあるのは、「会社法第七百六十七条（株式交換契約の締結）に規定する株式交換完全親会社又は同法第七百七十三条第一項第一号（株式移転計画）に規定する株式移転設立完全親会社」とする。
The provisions of Article 61-2, paragraph (11) of the New Corporation Tax Act apply in the case where a ground specified in the items of that paragraph arises on or after the Companies Act Effective Date.
新法人税法第六十一条の二第十一項の規定は、会社法施行日以後に同項各号に定める事由が生ずる場合について適用する。
The provisions of Article 61-2, paragraph (13) of the New Corporation Tax Act apply in the case where a refund of capital contributions prescribed in that paragraph is carried out on or after the Effective Date.
新法人税法第六十一条の二第十三項の規定は、施行日以後に同項に規定する出資の払戻しが行われる場合について適用する。
Supplementary Provisions, Article 36Transitional Measures Concerning Gains or Losses on the Fair Valuation of Assets Accompanying the Commencement, etc. of Consolidated Taxation
第三十六条（連結納税の開始等に伴う資産の時価評価損益に関する経過措置）
The provisions of Article 61-11, paragraph (1), item (iv) of the New Corporation Tax Act apply to a corporation that is a wholly owned subsidiary corporation in a share exchange pertaining to a qualified share exchange carried out on or after October 1, 2006.
新法人税法第六十一条の十一第一項第四号の規定は、平成十八年十月一日以後に行われる適格株式交換に係る株式交換完全子法人である法人について適用する。
The provisions of Article 61-11, paragraph (1), item (v) of the New Corporation Tax Act apply to a corporation listed in that item pertaining to a qualified merger, a quasi-merger qualified company split by split-off prescribed in that item (hereinafter referred to as a "quasi-merger Qualified Company Split by Split-Off" in this paragraph and paragraph (5)), a qualified share exchange or a qualified share transfer carried out on or after October 1, 2006, and with regard to a corporation listed in Article 61-11, paragraph (1), item (iv) of the Former Corporation Tax Act pertaining to a qualified merger, a quasi-merger qualified company split by split-off or a share transfer carried out before that date, the provisions then in force continue to govern.
With regard to a corporation listed in Article 61-11, paragraph (1), item (vi) of the Former Corporation Tax Act pertaining to a share exchange carried out before October 1, 2006, the provisions then in force continue to govern.
平成十八年十月一日前に行われた株式交換に係る旧法人税法第六十一条の十一第一項第六号に掲げる法人については、なお従前の例による。
The provisions of Article 61-12, paragraph (1), item (ii) of the New Corporation Tax Act apply to a corporation that is a wholly owned subsidiary corporation in a share exchange pertaining to a qualified share exchange carried out on or after October 1, 2006.
新法人税法第六十一条の十二第一項第二号の規定は、平成十八年十月一日以後に行われる適格株式交換に係る株式交換完全子法人である法人について適用する。
The provisions of Article 61-12, paragraph (1), item (iii) of the New Corporation Tax Act apply to a corporation listed in that item pertaining to a qualified merger, a quasi-merger qualified company split by split-off or a qualified share exchange carried out on or after October 1, 2006, and with regard to a corporation listed in Article 61-12, paragraph (1), item (ii) of the Former Corporation Tax Act pertaining to a qualified merger or a quasi-merger qualified company split by split-off carried out before that date, the provisions then in force continue to govern.
新法人税法第六十一条の十二第一項第三号の規定は、平成十八年十月一日以後に行われる適格合併、合併類似適格分割型分割又は適格株式交換に係る同号に掲げる法人について適用し、同日前に行われた適格合併又は合併類似適格分割型分割に係る旧法人税法第六十一条の十二第一項第二号に掲げる法人については、なお従前の例による。
With regard to a corporation listed in Article 61-12, paragraph (1), item (iv) of the Former Corporation Tax Act pertaining to a share exchange carried out before October 1, 2006, the provisions then in force continue to govern.
平成十八年十月一日前に行われた株式交換に係る旧法人税法第六十一条の十二第一項第四号に掲げる法人については、なお従前の例による。
With regard to the application of the provisions of Articles 61-11 and 61-12 of the Former Corporation Tax Act to a corporation incorporated through a share transfer during the period from the Companies Act Effective Date until September 30, 2006, the phrase "wholly owned subsidiary company prescribed in Article 352, paragraph (1) (Share Exchange) of the Commercial Code" in Article 61-11, paragraph (1), item (i) of the Former Corporation Tax Act is deemed to be replaced with "wholly owned subsidiary company in share transfer prescribed in Article 773, paragraph (1), item (v) (Share Transfer Plans) of the Companies Act".
会社法施行日から平成十八年九月三十日までの間に株式移転により設立される法人に係る旧法人税法第六十一条の十一及び第六十一条の十二の規定の適用については、旧法人税法第六十一条の十一第一項第一号中「商法第三百五十二条第一項（株式交換）に規定する完全子会社」とあるのは、「会社法第七百七十三条第一項第五号（株式移転計画）に規定する株式移転完全子会社」とする。
Supplementary Provisions, Article 37Transitional Measures Concerning Adjustment of Gains and Loss on Transactions among Consolidated Corporations in Business Year Prior to Company Split, etc.
第三十七条（分割前事業年度等における連結法人間取引の損益の調整に関する経過措置）
The provisions of Article 61-13, paragraph (1) of the New Corporation Tax Act apply in the case where a corporation transfers assets for capital gain or loss adjustment prescribed in that paragraph on or after the Effective Date, and in the case where a corporation transferred assets for capital gain or loss adjustment prescribed in Article 61-13, paragraph (1) of the Former Corporation Tax Act before the Effective Date, the provisions then in force continue to govern.
新法人税法第六十一条の十三第一項の規定は、法人が施行日以後に同項に規定する譲渡損益調整資産を譲渡する場合について適用し、法人が施行日前に旧法人税法第六十一条の十三第一項に規定する譲渡損益調整資産を譲渡した場合については、なお従前の例による。
In the case where a corporation held, on the day preceding the Effective Date, assets for capital gain or loss adjustment prescribed in Article 61-13, paragraph (2) of the Former Corporation Tax Act (limited to the shares or capital contributions that the corporation holds in itself), the provisions of that paragraph apply by deeming that the ground referred to in that paragraph arose with regard to those assets for capital gain or loss adjustment on the Effective Date.
法人が施行日の前日において旧法人税法第六十一条の十三第二項に規定する譲渡損益調整資産（自己の株式又は出資に限る。）を有していた場合には、当該譲渡損益調整資産につき施行日において同項の事由が生じたものとみなして、同項の規定を適用する。