Supplementary Provisions, Article 138Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Income Tax Act, etc.
第百三十八条（所得税法等の一部を改正する法律の一部改正に伴う経過措置）
The provisions of Article 28, paragraph (7) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. as amended by Article 30 (referred to as the "New 2018 Amendment Act" in this Article) apply to corporation tax on income for a business year of a domestic corporation ending on or after March 31, 2022.
The provisions of Article 28, paragraph (7) of the Supplementary Provisions of the New 2018 Amendment Act do not apply to the amount of proceeds and the amount of expenses prescribed in that paragraph of a domestic corporation deemed to have received the approval under Article 64-9, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 29, paragraph (1) of the Supplementary Provisions.
附則第二十九条第一項の規定により新法人税法第六十四条の九第一項の規定による承認があったものとみなされた内国法人の新平成三十年改正法附則第二十八条第七項に規定する収益の額及び費用の額については、同項の規定は、適用しない。
A domestic corporation that is deemed to fall under a corporation listed in any of the items of Article 64-11, paragraph (1) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 30, paragraph (3) or (5) of the Supplementary Provisions is deemed to fall under a corporation listed in any of the items of Article 64-11, paragraph (1) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act, and a domestic corporation that is deemed not to fall under a corporation listed in Article 64-11, paragraph (1), item (ii) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 30, paragraph (3) or (5) of the Supplementary Provisions is deemed not to fall under a corporation listed in Article 64-11, paragraph (1), item (ii) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act, respectively, and the provisions of Article 28, paragraph (7) of the Supplementary Provisions of the New 2018 Amendment Act apply.
附則第三十条第三項又は第五項の規定により新法人税法第六十四条の十一第一項各号又は第六十四条の十二第一項各号に掲げる法人に該当するものとみなされた内国法人は新法人税法第六十四条の十一第一項各号又は第六十四条の十二第一項各号に掲げる法人に該当するものと、附則第三十条第三項又は第五項の規定により新法人税法第六十四条の十一第一項第二号又は第六十四条の十二第一項各号に掲げる法人に該当しないものとみなされた内国法人は新法人税法第六十四条の十一第一項第二号又は第六十四条の十二第一項各号に掲げる法人に該当しないものと、それぞれみなして、新平成三十年改正法附則第二十八条第七項の規定を適用する。