Supplementary Provisions, Article 10Principles of Transitional Measures upon the Partial Amendment of the Corporation Tax Act
第十条（法人税法の一部改正に伴う経過措置の原則）
Except as otherwise provided in these Supplementary Provisions, the provisions of the Corporation Tax Act as amended by the provisions of Article 2 (limited to the amending provisions other than those on organizational restructuring, etc.) (hereinafter referred to as the "New Corporation Tax Act" up to Article 29 of the Supplementary Provisions) 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) of the New Corporation Tax Act; hereinafter the same applies up to Article 23 of the Supplementary Provisions) starting on or after the Effective Date, corporation tax on consolidated income for consolidated business years of a consolidated corporation starting on or after the Effective Date, and corporation tax on liquidation income due to a dissolution of a corporation (excluding a dissolution due to a merger and a specified trust dissolution prescribed in Article 92, paragraph (2) of the New Corporation Tax Act; hereinafter the same applies in this paragraph) on or after the Effective 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 payable upon a distribution or delivery of a part of its residual assets; hereinafter the same applies in this Article), and with regard to corporation tax on income for business years of a corporation that started before the Effective Date, corporation tax on consolidated income for consolidated business years of a consolidated corporation that started before the Effective Date, and corporation tax on liquidation income due to a dissolution of a corporation before the Effective Date, the provisions then in force continue to govern.
この附則に別段の定めがあるものを除き、第二条の規定（組織再編成等以外の改正規定に限る。）による改正後の法人税法（以下附則第二十九条までにおいて「新法人税法」という。）の規定は、法人（新法人税法第二条第八号に規定する人格のない社団等を含む。以下附則第二十三条までにおいて同じ。）の施行日以後に開始する事業年度の所得に対する法人税、連結法人の施行日以後に開始する連結事業年度の連結所得に対する法人税及び法人の施行日以後の解散（合併による解散及び新法人税法第九十二条第二項に規定する信託特定解散を除く。以下この項において同じ。）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の分配又は引渡し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、法人の施行日前に開始した事業年度の所得に対する法人税、連結法人の施行日前に開始した連結事業年度の連結所得に対する法人税及び法人の施行日前の解散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。
Except as otherwise provided in these Supplementary Provisions, the provisions of the Corporation Tax Act as amended by the provisions of Article 2 (excluding the amending provisions other than those on organizational restructuring, etc.) (hereinafter referred to as the "Corporation Tax Act as Amended for October" up to Article 26 of the Supplementary Provisions) apply to corporation tax on income for each business year of a corporation, corporation tax on consolidated income for each consolidated business year, and corporation tax on retirement pension funds in the case where a merger, company split, contribution in kind, distribution in kind (meaning a distribution in kind prescribed in Article 2, item (xii)-6 of the Corporation Tax Act as Amended for October, and, in the case of a distribution of residual assets, limited to one due to a dissolution on or after that date), share exchange or share transfer is effected on or after October 1, 2010, in the case where a dissolution (excluding a dissolution due to a merger and a dissolution due to an order commencing bankruptcy proceedings) or an order commencing bankruptcy proceedings is made on or after that date, or in the case where the residual assets of a corporation that dissolves on or after that date are determined, and with regard to corporation tax on income for each business year of a corporation, corporation tax on consolidated income for each consolidated business year, and corporation tax on retirement pension funds in the case where a merger, company split, contribution in kind, post-formation acquisition of assets (meaning a post-formation acquisition of assets prescribed in Article 2, item (xii)-6 of the Corporation Tax Act prior to the amendment by the provisions of Article 2 (excluding the amending provisions other than those on organizational restructuring, etc.) (hereinafter referred to as the "Corporation Tax Act Before the October Changes" up to Article 134 of the Supplementary Provisions)), share exchange or share transfer was effected before that date, and corporation tax on liquidation income of a corporation in the case where a dissolution (excluding a dissolution due to a merger and a specified trust dissolution prescribed in Article 92, paragraph (2) of the Corporation Tax Act Before the October Changes) was effected before that date, the provisions then in force continue to govern.
この附則に別段の定めがあるものを除き、第二条の規定（組織再編成等以外の改正規定を除く。）による改正後の法人税法（以下附則第二十六条までにおいて「十月新法人税法」という。）の規定は、平成二十二年十月一日以後に合併、分割、現物出資、現物分配（十月新法人税法第二条第十二号の六に規定する現物分配をいい、残余財産の分配にあっては同日以後の解散によるものに限る。）、株式交換若しくは株式移転が行われる場合、同日以後に解散（合併による解散及び破産手続開始の決定による解散を除く。）若しくは破産手続開始の決定が行われる場合又は同日以後に解散する法人の残余財産が確定する場合における法人の各事業年度の所得に対する法人税、各連結事業年度の連結所得に対する法人税及び退職年金等積立金に対する法人税について適用し、同日前に合併、分割、現物出資、事後設立（第二条の規定（組織再編成等以外の改正規定を除く。）による改正前の法人税法（以下附則第百三十四条までにおいて「十月旧法人税法」という。）第二条第十二号の六に規定する事後設立をいう。）、株式交換又は株式移転が行われた場合における法人の各事業年度の所得に対する法人税、各連結事業年度の連結所得に対する法人税及び退職年金等積立金に対する法人税並びに同日前に解散（合併による解散及び十月旧法人税法第九十二条第二項に規定する信託特定解散を除く。）が行われた場合における法人の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。