Supplementary Provisions, Article 64Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Income Tax Act
第六十四条（所得税法施行令の一部改正に伴う経過措置）
With regard to the application of the provisions of Article 61, paragraph (2), item (i) of the Order for Enforcement of the Income Tax Act after the amendment by the provisions of Article 5 (hereinafter referred to as the "New Order for Enforcement of the Income Tax Act" in this Article), where the business year that includes the day preceding the date of the merger of the merged corporation prescribed in Article 61, paragraph (6), item (v) of the New Order for Enforcement of the Income Tax Act pertaining to the merger in Article 61, paragraph (2), item (i) of the New Order for Enforcement of the Income Tax Act is a consolidated business year (meaning a consolidated business year prescribed in Article 15-2, paragraph (1) of the Former Corporation Tax Act; the same applies hereinafter in this Article), the amount of consolidated individual stated capital, etc. at the end of that business year (meaning the amount of consolidated individual stated capital, etc. prescribed in Article 2, item (xvii)-2 of the Former Corporation Tax Act; the same applies hereinafter in this Article) is deemed to be the amount of stated capital, etc. in Article 61, paragraph (2), item (i) of the New Order for Enforcement of the Income Tax Act.
第五条の規定による改正後の所得税法施行令（以下この条において「新所得税法施行令」という。）第六十一条第二項第一号の規定の適用については、同号の合併に係る同条第六項第五号に規定する被合併法人の当該合併の日の前日の属する事業年度が連結事業年度（旧法人税法第十五条の二第一項に規定する連結事業年度をいう。以下この条において同じ。）である場合には、当該事業年度終了の時の連結個別資本金等の額（旧法人税法第二条第十七号の二に規定する連結個別資本金等の額をいう。以下この条において同じ。）を新所得税法施行令第六十一条第二項第一号の資本金等の額とみなす。
With regard to the application of the provisions of Article 61, paragraph (2), items (ii) through (iv) of the New Order for Enforcement of the Income Tax Act, where the business year that includes the date of the company split by split-off, share distribution, or refund, etc., or the preceding business year, of the splitting corporation prescribed in Article 61, paragraph (6), item (vi) of the New Order for Enforcement of the Income Tax Act pertaining to the company split by split-off in paragraph (2), item (ii) of that Article, the corporation making a distribution in kind prescribed in paragraph (6), item (ix) of that Article pertaining to the share distribution in paragraph (2), item (iii) of that Article, or the corporation that made the refund, etc. pertaining to the refund, etc. prescribed in paragraph (2), item (iv) of that Article (hereinafter referred to as the "refunding corporation" in this paragraph) is a consolidated business year, the amount of consolidated individual stated capital, etc. of that splitting corporation, corporation making a distribution in kind, or refunding corporation and the amount of consolidated individual retained earnings prescribed in Article 61, paragraph (2), item (ii), (a) of the Order for Enforcement of the Income Tax Act before the amendment by the provisions of Article 5 (hereinafter referred to as the "Former Order for Enforcement of the Income Tax Act" in this paragraph) are respectively deemed to be the amount of stated capital, etc. of that splitting corporation, corporation making a distribution in kind, or refunding corporation (meaning the amount of stated capital, etc. prescribed in Article 2, item (xvi) of the New Corporation Tax Act; the same applies in the following paragraph) and the amount of retained earnings prescribed in Article 61, paragraph (2), item (ii), (a) of the New Order for Enforcement of the Income Tax Act, and, where a consolidated interim return prescribed in Article 61, paragraph (2), item (ii), (a) of the Former Order for Enforcement of the Income Tax Act was submitted during the six months up to and including the date of that company split by split-off, share distribution, or refund, etc., and neither the final return prescribed in Article 2, item (xxxi) of the Corporation Tax Act nor the consolidated final return prescribed in Article 2, item (xxxii) of the Former Corporation Tax Act had been submitted between the date of that submission and the date of that company split by split-off, share distribution, or refund, etc., the period prescribed in Article 81-20, paragraph (1) of the Former Corporation Tax Act pertaining to that consolidated interim return is deemed to be the preceding business year prescribed in Article 61, paragraph (2), item (ii), (a) of the New Order for Enforcement of the Income Tax Act.
新所得税法施行令第六十一条第二項第二号から第四号までの規定の適用については、同項第二号の分割型分割に係る同条第六項第六号に規定する分割法人、同条第二項第三号の株式分配に係る同条第六項第九号に規定する現物分配法人若しくは同条第二項第四号に規定する払戻し等に係る当該払戻し等を行った法人（以下この項において「払戻法人」という。）の当該分割型分割、株式分配若しくは払戻し等の日の属する事業年度又はその前事業年度が連結事業年度である場合には当該分割法人、現物分配法人又は払戻法人の連結個別資本金等の額及び第五条の規定による改正前の所得税法施行令（以下この項において「旧所得税法施行令」という。）第六十一条第二項第二号イに規定する連結個別利益積立金額を当該分割法人、現物分配法人又は払戻法人の資本金等の額（新法人税法第二条第十六号に規定する資本金等の額をいう。次項において同じ。）及び新所得税法施行令第六十一条第二項第二号イに規定する利益積立金額と、当該分割型分割、株式分配又は払戻し等の日以前六月以内に旧所得税法施行令第六十一条第二項第二号イに規定する連結中間申告書を提出し、かつ、その提出の日から当該分割型分割、株式分配又は払戻し等の日までの間に法人税法第二条第三十一号に規定する確定申告書又は旧法人税法第二条第三十二号に規定する連結確定申告書を提出していなかった場合には当該連結中間申告書に係る旧法人税法第八十一条の二十第一項に規定する期間を新所得税法施行令第六十一条第二項第二号イに規定する前事業年度と、それぞれみなす。
With regard to the application of the provisions of Article 61, paragraph (2), item (vi), (a) of the New Order for Enforcement of the Income Tax Act, where the business year that includes the date of the acquisition of own shares, etc. of the corporation that made the acquisition of own shares, etc. prescribed in that item is a consolidated business year, the amount of consolidated individual stated capital, etc. immediately before that acquisition of own shares, etc. is deemed to be the amount of stated capital, etc. immediately before that.
新所得税法施行令第六十一条第二項第六号イの規定の適用については、同号に規定する自己株式の取得等に係る当該自己株式の取得等をした法人の当該自己株式の取得等の日の属する事業年度が連結事業年度である場合には、当該自己株式の取得等の直前の連結個別資本金等の額を当該直前の資本金等の額とみなす。
refund, etc.machine translation
「払戻し等」
A refund of capital (資本の払戻し) as defined in Article 25, paragraph (1), item (iv) of the Income Tax Act, or a distribution of residual assets on dissolution, that a corporation makes to its shareholders (in Article 61, paragraph (2), item (iv), other than a distribution that reduces contributions), as Articles 61, 114 and 281 use the term.
Short name set inArticle 61, paragraph (2), item (iv)· applies only in this provision
acquisition of own shares, etc.machine translation
「自己株式の取得等」
The events listed in Article 25, paragraph (1), items (v) to (vii) of the Income Tax Act: a corporation's acquisition of its own shares or contributions (other than kinds a Cabinet Order excludes, such as purchases on an exchange market), the cancellation or refund of contributions and similar events, and an organizational change in which assets other than its own shares are given.
Short name set inArticle 61, paragraph (2), item (vi)· applies only in this item
merged corporationmachine translation
「被合併法人」
A corporation that transferred its assets and liabilities in a merger, as Article 2, item (xi) of the Corporation Tax Act defines it, including the trustee corporation of a trust subject to corporate taxation that was merged into another trust.
Defined inArticle 61, paragraph (6), item (v)· applies only in this article
splitting corporationmachine translation
「分割法人」
A corporation that transfers its assets or liabilities to another in a company split, as defined in Article 2, item (xii)-2 of the Corporation Tax Act, including the trustee corporation (受託法人) of a trust taxed as a corporation that, in a split of a trust, transfers part of its trust property to another trust with the same trustee or to a new trust.
Defined inArticle 61, paragraph (6), item (vi)· applies only in this article
corporation making a distribution in kindmachine translation
「現物分配法人」
A corporation that has transferred its assets by a distribution in kind (現物分配) — its giving of assets other than money to its shareholders, etc. on one of the grounds Article 2, item (xii)-5-2 of the Corporation Tax Act lists — as that item defines it.
Defined inArticle 61, paragraph (6), item (xii)· applies only in this article
New Order for Enforcement of the Income Tax Actmachine translation
「新所得税法施行令」
This Cabinet Order as amended by Article 5 of Cabinet Order No. 207 of 2020.
Short name set inSupplementary Provisions, Article 64, paragraph (1)· applies only in this article
consolidated business yearmachine translation
「連結事業年度」
In Article 64 of the supplementary provisions (附則) of Cabinet Order No. 207 of 2020, a consolidated business year as defined in Article 15-2, paragraph (1) of the Corporation Tax Act in the earlier wording those provisions call the former Corporation Tax Act (旧法人税法).
Defined inSupplementary Provisions, Article 64, paragraph (1)· applies only in this article
amount of consolidated individual stated capital, etc.machine translation
「連結個別資本金等の額」
In Article 64 of the supplementary provisions (附則) of Cabinet Order No. 207 of 2020, the amount of consolidated individual stated capital, etc. as defined in Article 2, item (xvii)-2 of the Corporation Tax Act in the earlier wording those provisions call the former Corporation Tax Act (旧法人税法).
Defined inSupplementary Provisions, Article 64, paragraph (1)· applies only in this article
refunding corporationmachine translation
「払戻法人」
In Article 64, paragraph (2) of the supplementary provisions (附則) of Cabinet Order No. 207 of 2020, the corporation that made the refund, etc. (払戻し等) referred to in Article 61, paragraph (2), item (iv) of the Order for Enforcement of the Income Tax Act as amended by that Cabinet Order; where its business year then, or the one before, was a consolidated business year, its consolidated figures are read as its own.
Short name set inSupplementary Provisions, Article 64, paragraph (2)· applies only in this paragraph
Former Order for Enforcement of the Income Tax Actmachine translation
「旧所得税法施行令」
This Cabinet Order as it stood before Article 5 of Cabinet Order No. 207 of 2020 amended it.
Short name set inSupplementary Provisions, Article 64, paragraph (2)· applies only in this paragraph
amount of stated capital, etc.machine translation
「資本金等の額」
The amount a Cabinet Order (政令) sets as the capital contributions a corporation has received from its shareholders, etc. (株主等).
Defined inSupplementary Provisions, Article 64, paragraph (2)· applies only in this provision and in Supplementary Provisions, Article 64, paragraph (3)