Supplementary Provisions, Article 16Transitional Measures Concerning Inclusion in Deductible Expenses of Dividends Made on the Basis of the Volume of Business with Cooperatives Incurred by Cooperatives, etc.
第十六条（協同組合等の事業分量配当等の損金算入に関する経過措置）
The provisions then in force continue to govern corporation tax of a cooperative, etc. set forth in Article 60-2, paragraph (1) of the Former Corporation Tax Act for which the due date for filing the return under Article 74, paragraph (1) of the Former Corporation Tax Act arrived before the Effective Date.
旧法人税法第六十条の二第一項の協同組合等の旧法人税法第七十四条第一項の規定による申告書の提出期限が施行日前に到来した法人税については、なお従前の例による。
Supplementary Provisions, Article 17Transitional Measures Concerning Income Tax Credit, etc.
第十七条（所得税額の控除等に関する経過措置）
The provisions of Article 68, paragraph (3) and Article 69, paragraphs (10) through (12) of the New Corporation Tax Act apply to corporation tax for which the due date for filing the final return, etc. arrives on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the final return, etc. arrived before the Effective Date.
新法人税法第六十八条第三項及び第六十九条第十項から第十二項までの規定は、施行日以後に確定申告書等の提出期限が到来する法人税について適用し、施行日前に確定申告書等の提出期限が到来した法人税については、なお従前の例による。
Supplementary Provisions, Article 18Transitional Measures Concerning Special Provisions on Requests for Reassessment Due to Reassessment of the Previous Business Year's Corporation Tax
第十八条（前事業年度の法人税額等の更正等に伴う更正の請求の特例に関する経過措置）
The provisions of Article 80-2 of the New Corporation Tax Act apply to a request for reassessment prescribed in Article 80-2 of the New Corporation Tax Act concerning corporation tax for which the due date for filing the return under Article 74, paragraph (1) of the New Corporation Tax Act arrives on or after the Effective Date, and the provisions then in force continue to govern a request for reassessment prescribed in Article 80-2 of the Former Corporation Tax Act concerning corporation tax for which the due date for filing the return under Article 74, paragraph (1) of the Former Corporation Tax Act arrived before the Effective Date.
新法人税法第八十条の二の規定は、施行日以後に新法人税法第七十四条第一項の規定による申告書の提出期限が到来する法人税についての新法人税法第八十条の二に規定する更正の請求について適用し、施行日前に旧法人税法第七十四条第一項の規定による申告書の提出期限が到来した法人税についての旧法人税法第八十条の二に規定する更正の請求については、なお従前の例による。
Supplementary Provisions, Article 19Transitional Measures Concerning Bad Debt Reserves in Consolidated Business Years
第十九条（連結事業年度における貸倒引当金に関する経過措置）
With regard to the calculation of the amount of consolidated income for each consolidated business year of a consolidated corporation beginning during the period from April 1, 2012 to March 31, 2015, the phrase "(Calculation of the Amount of Income for Each Business Year)" in Article 81-3, paragraph (1) of the New Corporation Tax Act is deemed to be replaced with "(Calculation of the Amount of Income for Each Business Year) and the provisions of Article 52 (Bad Debt Reserves) of the Corporation Tax Act prior to the amendment by Article 2 of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011), which remains in force pursuant to the provisions of Article 13, paragraph (1) (Transitional Measures Concerning Bad Debt Reserves) of the Supplementary Provisions of that Act".
連結法人の平成二十四年四月一日から平成二十七年三月三十一日までの間に開始する各連結事業年度の連結所得の金額の計算については、新法人税法第八十一条の三第一項中「（各事業年度の所得の金額の計算）の規定」とあるのは、「（各事業年度の所得の金額の計算）及び経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第十三条第一項（貸倒引当金に関する経過措置）の規定によりなおその効力を有するものとされる同法第二条の規定による改正前の法人税法第五十二条（貸倒引当金）の規定」とする。
The amount that would be the amount of gross profit if the period of a consolidated business year of a consolidated corporation were regarded as the business year set forth in Article 22, paragraph (1) of the New Corporation Tax Act and the amount of income for that business year were calculated pursuant to the provisions of Article 13, paragraph (4) or (5) of the Supplementary Provisions is to be included in the individual amount of gross profit prescribed in Article 81-3, paragraph (1) of the New Corporation Tax Act.
In the case referred to in paragraph (1), with regard to the application of the provisions of Article 68-43-3, paragraph (9) and Article 68-61, paragraph (13) of the Act on Special Measures Concerning Taxation as amended by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014), the phrase "Corporation Tax Act" in these provisions is deemed to be replaced with "Corporation Tax Act with the terms replaced pursuant to the provisions of Article 19, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011; hereinafter referred to as the 'Amending Act' in this paragraph)", and the phrase "that Act" with "Corporation Tax Act prior to the amendment by Article 2 of the Amending Act, which remains in force pursuant to the provisions of Article 13, paragraph (1) of the Supplementary Provisions of the Amending Act".
第一項の場合において、所得税法等の一部を改正する法律（平成二十六年法律第十号）第十条の規定による改正後の租税特別措置法第六十八条の四十三の三第九項及び第六十八条の六十一第十三項の規定の適用については、これらの規定中「法人税法」とあるのは「経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号。以下この項において「改正法」という。）附則第十九条第一項の規定により読み替えられた法人税法」と、「同法」とあるのは「改正法附則第十三条第一項の規定によりなおその効力を有するものとされる改正法第二条の規定による改正前の法人税法」とする。
Supplementary Provisions, Article 20Transitional Measures Concerning Exclusion of Dividends Received from Gross Profits in Consolidated Business Years
第二十条（連結事業年度における受取配当等の益金不算入に関する経過措置）
The provisions of Article 81-4, paragraph (7) of the New Corporation Tax Act apply to corporation tax for which the due date for filing the consolidated tax return, etc. (meaning a return under Article 81-19, paragraph (1) of the New Corporation Tax Act which states the matters listed in the items of Article 81-20, paragraph (1) of the New Corporation Tax Act, and a return under Article 81-22, paragraph (1) of the New Corporation Tax Act; the same applies hereinafter up to Article 23 of the Supplementary Provisions) arrives on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the consolidated tax return, etc. arrived before the Effective Date.
新法人税法第八十一条の四第七項の規定は、施行日以後に連結確定申告書等（新法人税法第八十一条の十九第一項の規定による申告書で新法人税法第八十一条の二十第一項各号に掲げる事項を記載したもの及び新法人税法第八十一条の二十二第一項の規定による申告書をいう。以下附則第二十三条までにおいて同じ。）の提出期限が到来する法人税について適用し、施行日前に連結確定申告書等の提出期限が到来した法人税については、なお従前の例による。
Supplementary Provisions, Article 21Transitional Measures Concerning Exclusion of Contributions or Donations from Deductible Expenses in Consolidated Business Years
第二十一条（連結事業年度における寄附金の損金不算入に関する経過措置）
The provisions of Article 37, paragraphs (9) and (10) of the New Corporation Tax Act as applied mutatis mutandis pursuant to Article 81-6, paragraph (6) of the New Corporation Tax Act apply to corporation tax for which the due date for filing the consolidated tax return, etc. arrives on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the consolidated tax return, etc. arrived before the Effective Date.
新法人税法第八十一条の六第六項において準用する新法人税法第三十七条第九項及び第十項の規定は、施行日以後に連結確定申告書等の提出期限が到来する法人税について適用し、施行日前に連結確定申告書等の提出期限が到来した法人税については、なお従前の例による。
Supplementary Provisions, Article 22Transitional Measures Concerning Carryover of Consolidated Losses
第二十二条（連結欠損金の繰越しに関する経過措置）
The provisions of Article 81-9 of the New Corporation Tax Act (excluding the proviso to paragraph (1) and paragraph (8)) apply to a consolidated net operating loss incurred in a consolidated business year of a consolidated corporation that ended on or after April 1, 2008, and the provisions then in force continue to govern a consolidated net operating loss incurred in a consolidated business year of a consolidated corporation that ended before that date.
新法人税法第八十一条の九（第一項ただし書及び第八項を除く。）の規定は、連結法人の平成二十年四月一日以後に終了した連結事業年度において生じた連結欠損金額について適用し、連結法人の同日前に終了した連結事業年度において生じた連結欠損金額については、なお従前の例による。
Supplementary Provisions, Article 23Transitional Measures Concerning Income Tax Credit, etc. in Consolidated Business Years
第二十三条（連結事業年度における所得税額の控除等に関する経過措置）
The provisions of Article 81-14, paragraph (2) and Article 81-15, paragraphs (9) through (11) of the New Corporation Tax Act apply to corporation tax for which the due date for filing the consolidated tax return, etc. arrives on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the consolidated tax return, etc. arrived before the Effective Date.
新法人税法第八十一条の十四第二項及び第八十一条の十五第九項から第十一項までの規定は、施行日以後に連結確定申告書等の提出期限が到来する法人税について適用し、施行日前に連結確定申告書等の提出期限が到来した法人税については、なお従前の例による。
Supplementary Provisions, Article 24Transitional Measures Concerning Special Provisions on Requests for Reassessment Due to Reassessment, etc. of the Amount of Corporation Tax, etc. for the Previous Consolidated Business Year
第二十四条（前連結事業年度の法人税額等の更正等に伴う更正の請求の特例に関する経過措置）
The provisions of Article 82 of the New Corporation Tax Act apply to a request for reassessment prescribed in Article 82 of the New Corporation Tax Act concerning corporation tax for which the due date for filing the return under Article 81-22, paragraph (1) of the New Corporation Tax Act arrives on or after the Effective Date, and the provisions then in force continue to govern a request for reassessment prescribed in Article 82 of the Former Corporation Tax Act concerning corporation tax for which the due date for filing the return under Article 81-22, paragraph (1) of the Former Corporation Tax Act arrived before the Effective Date.
新法人税法第八十二条の規定は、施行日以後に新法人税法第八十一条の二十二第一項の規定による申告書の提出期限が到来する法人税についての新法人税法第八十二条に規定する更正の請求について適用し、施行日前に旧法人税法第八十一条の二十二第一項の規定による申告書の提出期限が到来した法人税についての旧法人税法第八十二条に規定する更正の請求については、なお従前の例による。
Supplementary Provisions, Article 25Transitional Measures Concerning Questions and Inspections by Relevant Officials in Investigations Concerning Corporation Tax
第二十五条（法人税に関する調査の当該職員の質問検査等に関する経過措置）
With regard to questions or inspections conducted for a corporation on or before December 31, 2012 pursuant to the provisions of Article 153 of the Former Corporation Tax Act (including as applied mutatis mutandis pursuant to Article 155 of the Former Corporation Tax Act; the same applies hereinafter in this Article) (including those pertaining to an investigation continued after that date (limited to an investigation for which questions or inspections under Article 153 of the Former Corporation Tax Act pertaining to that investigation had been conducted for that corporation on or before that date; referred to as an "investigation covered by the transitional measures" in this Article)), and questions or inspections conducted on or before that date pursuant to the provisions of Article 154, paragraph (1) or (2) of the Former Corporation Tax Act (including those pertaining to that investigation covered by the transitional measures) for a person found to be obligated to make a payment of money or a transfer of goods, or a person found to be entitled to receive a payment of money or a transfer of goods, as prescribed in Article 154, paragraph (1) or (2) of the Former Corporation Tax Act (including as applied mutatis mutandis pursuant to Article 155 of the Former Corporation Tax Act; the same applies hereinafter in this Article), the provisions then in force continue to govern.
平成二十四年十二月三十一日以前に法人に対して行った旧法人税法第百五十三条（旧法人税法第百五十五条において準用する場合を含む。以下この条において同じ。）の規定による質問又は検査（同日後引き続き行われる調査（同日以前に当該法人に対して当該調査に係る旧法人税法第百五十三条の規定による質問又は検査を行っていたものに限る。以下この条において「経過措置調査」という。）に係るものを含む。）及び旧法人税法第百五十四条第一項又は第二項（旧法人税法第百五十五条において準用する場合を含む。以下この条において同じ。）に規定する金銭の支払若しくは物品の譲渡をする義務があると認められる者又は金銭の支払若しくは物品の譲渡を受ける権利があると認められる者に対して同日以前に行った旧法人税法第百五十四条第一項又は第二項の規定による質問又は検査（当該経過措置調査に係るものを含む。）については、なお従前の例による。
Supplementary Provisions, Article 104Transitional Measures Concerning Penal Provisions
第百四条（罰則に関する経過措置）
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行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場合におけるこの法律の施行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 104-2Transitional Measures in the Case Where the Date of Promulgation of This Act Falls After April 1, 2011
第百四条の二（この法律の公布の日が平成二十三年四月一日後となる場合における経過措置）
Matters necessary with regard to the application of the provisions of each Act as amended by this Act in the case where the date of promulgation of this Act falls after April 1, 2011 (including the replacement of terms in the provisions of these Supplementary Provisions) and other transitional measures necessary for the smooth enforcement of this Act are specified by Cabinet Order.
この法律の公布の日が平成二十三年四月一日後となる場合におけるこの法律による改正後のそれぞれの法律の規定の適用に関し必要な事項（この附則の規定の読替えを含む。）その他のこの法律の円滑な施行に関し必要な経過措置は、政令で定める。
Supplementary Provisions, Article 105Delegation of Other Transitional Measures to Cabinet Order
第百五条（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。
Supplementary Provisions, Article 106Review Toward Improving the Tax Payment Environment
第百六条（納税環境の整備に向けた検討）
The government is to continue to conduct a review toward improving the tax payment environment, from the perspective of contributing to the protection of the interests of taxpayers with respect to national taxes and of ensuring the proper and smooth operation of tax administration.
政府は、国税に関する納税者の利益の保護に資するとともに、税務行政の適正かつ円滑な運営を確保する観点から、納税環境の整備に向け、引き続き検討を行うものとする。