Supplementary Provisions, Article 11Transitional Measures Concerning Reserves of Corporations
第十一条(法人の準備金に関する経過措置)
With regard to corporation tax for the business year commencing first on or after the Effective Date (hereinafter referred to as the "business year of the amendment" in this paragraph), if the total of the amounts calculated under the provisions of the items of Article 53, paragraph (1) of the New Act at the end of the business year of the amendment is less than whichever is the lesser of the amounts listed in the following items, notwithstanding the provisions of that paragraph, that lesser amount is to be the total of the amounts calculated under the provisions of the items of that paragraph:
施行日以後最初に開始する事業年度(以下この項において「改正事業年度」という。)の法人税については、改正事業年度終了の日において新法第五十三条第一項各号の規定により計算した金額の合計額が次の各号に掲げる金額のうちいずれか少ない金額に満たない場合には、同項の規定にかかわらず、その少ない金額を同項各号の規定により計算した金額の合計額とする。
the amount of the reserve for price fluctuations at the end of the business year immediately preceding the business year of the amendment (or, for a merging corporation that has carried out a merger in the business year of the amendment, the amount obtained by adding the amount of the reserve for price fluctuations taken over from the merged corporation);
改正事業年度の直前の事業年度終了の日における価格変動準備金の金額(改正事業年度において合併をした合併法人については、被合併法人から引き継いだ価格変動準備金の金額を加算した金額)
the total of the amounts calculated under the provisions of the items of Article 53, paragraph (1) of the Former Act at the end of the business year of the amendment (or, for a corporation to which the provisions of Article 12, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1973) or the provisions of Article 14, paragraphs (1) through (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1975) prior to the amendment by Article 22 of the Supplementary Provisions would apply if, in calculating the reserve limit for the reserve for price fluctuations pertaining to the amount of income for the business year of the amendment, the business year of the amendment were deemed to be a business year that commenced before the Effective Date, the amount calculated in accordance with those provisions).
改正事業年度終了の日において旧法第五十三条第一項各号の規定により計算した金額の合計額(改正事業年度の所得の金額に係る価格変動準備金の積立限度額の計算について改正事業年度を施行日前に開始した事業年度とみなした場合に租税特別措置法の一部を改正する法律(昭和四十八年法律第十六号)附則第十二条第二項の規定又は附則第二十二条の規定による改正前の租税特別措置法の一部を改正する法律(昭和五十年法律第十六号)附則第十四条第一項から第三項までの規定の適用がある法人については、これらの規定の例により計算した金額)
With regard to corporation tax for each business year up to the business year immediately preceding the first business year in which the total of the amounts calculated under the provisions of the items of Article 53, paragraph (1) of the New Act for a corporation to which the provisions of the preceding paragraph have been applied comes to exceed the amount of the reserve for price fluctuations at the end of the business year immediately preceding that business year (or, for a merging corporation that has carried out a merger in that business year, the amount obtained by adding the amount of the reserve for price fluctuations taken over from the merged corporation; the same applies in item (i)) (limited to each business year commencing before April 1, 1977), notwithstanding the provisions of that paragraph, whichever is the lesser of the amounts listed in the following items is to be the total of the amounts calculated under the provisions of the items of that paragraph:
the amount of the reserve for price fluctuations at the end of the business year immediately preceding that business year (or, if the total of the amounts calculated under the provisions of the items of Article 53, paragraph (1) of the New Act at the end of the business year immediately preceding that business year (or, for a merging corporation that has carried out a merger in that business year, the amount obtained by adding the amount of the reserve for price fluctuations taken over from the merged corporation) exceeds the amount calculated under the provisions of that paragraph at the end of that business year, the amount obtained by deducting that excess);
当該事業年度の直前の事業年度終了の日における価格変動準備金の金額(当該事業年度の直前の事業年度終了の日において新法第五十三条第一項各号の規定により計算した金額の合計額(当該事業年度において合併をした合併法人については、被合併法人から引き継いだ価格変動準備金の金額を加算した金額)が当該事業年度終了の日において同項の規定により計算した金額を超える場合には、当該超える金額を控除した金額)
the total of the amounts calculated under the provisions of the items of Article 53, paragraph (1) of the Former Act at the end of that business year (or, for a corporation to which the provisions of Article 12, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1973) or the provisions of Article 14, paragraphs (1) through (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1975) prior to the amendment by Article 22 of the Supplementary Provisions would apply if, in calculating the reserve limit for the reserve for price fluctuations pertaining to the amount of income for that business year, that business year were deemed to be a business year that commenced before the Effective Date, the amount calculated in accordance with those provisions).
当該事業年度終了の日において旧法第五十三条第一項各号の規定により計算した金額の合計額(当該事業年度の所得の金額に係る価格変動準備金の積立限度額の計算について当該事業年度を施行日前に開始した事業年度とみなした場合に租税特別措置法の一部を改正する法律(昭和四十八年法律第十六号)附則第十二条第二項の規定又は附則第二十二条の規定による改正前の租税特別措置法の一部を改正する法律(昭和五十年法律第十六号)附則第十四条第一項から第三項までの規定の適用がある法人については、これらの規定の例により計算した金額)
The provisions of Article 54 of the New Act apply to corporation tax on income for business years of corporations ending on or after the Effective Date, and with regard to corporation tax on income for business years of corporations that ended before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of that Article to a corporation prescribed in paragraph (1) of that Article whose amount of capital or amount of contribution exceeds 100 million yen at the end of a business year that commenced before the Effective Date and ends on or after the Effective Date, the phrase "the amount calculated by dividing" in that paragraph is deemed to be replaced with "the amount calculated by dividing (for a business year that commences before the date of enforcement of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 5 of 1976) and ends on or after that date, the amount obtained by adding, to the total of the amount equivalent to 10/1,000 of the amount calculated by multiplying the revenue from the transactions listed in item (i) of the following paragraph by the number of months in the period from the first day of that business year to March 31, 1976 (hereinafter referred to as the "designated period for the former reserve rate" in this paragraph) and dividing the product by the number of months in that base year, and the amount equivalent to 9/1,000 of the amount calculated by multiplying the revenue from those transactions by the number of months obtained by deducting the number of months in the designated period for the former reserve rate from the number of months in that business year and dividing the product by the number of months in that base year, the total of the amount equivalent to 15/1,000 of the amount calculated by multiplying the revenue from the transactions listed in items (ii) through (viii) of the following paragraph by the number of months in the designated period for the former reserve rate and dividing the product by the number of months in that base year, and the amount equivalent to 12/1,000 of the amount calculated by multiplying the revenue from those transactions by the number of months obtained by deducting the number of months in the designated period for the former reserve rate from the number of months in that business year and dividing the product by the number of months in that base year)".
新法第五十四条の規定は、法人の施行日以後に終了する事業年度分の所得に対する法人税について適用し、法人の施行日前に終了した事業年度分の所得に対する法人税については、なお従前の例による。この場合において、同条第一項に規定する法人で施行日前に開始し、かつ、施行日以後に終了する事業年度終了の時において資本の金額又は出資金額が一億円を超えるものに対する同条の規定の適用については、同項中「除して計算した金額」とあるのは、「除して計算した金額(租税特別措置法の一部を改正する法律(昭和五十一年法律第五号)の施行の日前に開始し、かつ、同日以後に終了する事業年度にあつては、次項第一号に掲げる取引に係る収入金額に当該事業年度開始の日から昭和五十一年三月三十一日までの期間(以下この項において「旧積立率適用指定期間」という。)の月数を乗じてこれを当該基準年度の月数で除して計算した金額の千分の十に相当する金額と当該取引に係る収入金額に当該事業年度の月数から旧積立率適用指定期間の月数を控除した月数を乗じてこれを当該基準年度の月数で除して計算した金額の千分の九に相当する金額との合計額に、次項第二号から第八号までに掲げる取引に係る収入金額に旧積立率適用指定期間の月数を乗じてこれを当該基準年度の月数で除して計算した金額の千分の十五に相当する金額と当該取引に係る収入金額に当該事業年度の月数から旧積立率適用指定期間の月数を控除した月数を乗じてこれを当該基準年度の月数で除して計算した金額の千分の十二に相当する金額との合計額を加算した金額)」とする。
The provisions of Article 55 (excluding the part concerning paragraph (2) of that Article) and Article 56 of the New Act apply to specified shares, etc. prescribed in Article 55, paragraph (1) and Article 56, paragraph (1) of the New Act that a corporation acquires on or after the Effective Date, and with regard to specified shares, etc. prescribed in Article 55, paragraph (1) and Article 56, paragraph (1) of the Former Act that a corporation acquired before the Effective Date, except in the case provided for in the following paragraph, the provisions then in force continue to govern.
In the case where a corporation acquired specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act before the Effective Date and, on or after the Effective Date, comes to fall under any of the cases listed in the items of Article 55, paragraph (5) of the New Act, the provisions of that paragraph are to govern. In this case, if a corporation listed in the left-hand column of item (iii) or (iv) of the table in paragraph (1) of that Article pertaining to those specified shares, etc. comes to fall under the case listed in paragraph (5), item (iii), (a) of that Article, the phrase "25 percent" in (a) of that item is deemed to be replaced with "40 percent".
法人が施行日前に旧法第五十五条第一項に規定する特定株式等を取得した場合において、施行日以後に新法第五十五条第五項各号に掲げる場合に該当することとなつたときについては、同項の規定の例による。この場合において、当該特定株式等に係る同条第一項の表の第三号又は第四号の上欄に掲げる法人が同条第五項第三号イに掲げる場合に該当することとなつたときは、同号イ中「百分の二十五」とあるのは、「百分の四十」とする。
The provisions of Article 56-4 of the New Act (excluding paragraph (3) of that Article) apply to the amount of railway equipment expenditure (meaning the amount paid for the acquisition of the equipment prescribed in Article 56-4, paragraph (1) of the New Act) pertaining to construction work specified on or after the Effective Date by Cabinet Order as prescribed in item (xi) of the table in Article 43, paragraph (1) of the New Act, and with regard to that amount of railway equipment expenditure pertaining to construction work specified before the Effective Date by Cabinet Order as prescribed in item (x) of the table in Article 43, paragraph (1) of the Former Act, the provisions then in force continue to govern.
新法第五十六条の四(同条第三項を除く。)の規定は、施行日以後に新法第四十三条第一項の表の第十一号に規定する政令で定められる工事に係る鉄道設備支出金額(新法第五十六条の四第一項に規定する設備の取得のために支出する金額をいう。)について適用し、施行日前に旧法第四十三条第一項の表の第十号に規定する政令で定められた工事に係る当該鉄道設備支出金額については、なお従前の例による。
The provisions of Article 56-5 of the New Act (excluding paragraph (3) of that Article) apply to power generation facility expenditure (meaning the amount paid for the acquisition of the power generation facilities prescribed in Article 56-5, paragraph (1) of the New Act) pertaining to construction work specified on or after the Effective Date by Cabinet Order as prescribed in item (xii) of the table in Article 43, paragraph (1) of the New Act, and with regard to that power generation facility expenditure pertaining to construction work specified before the Effective Date by Cabinet Order as prescribed in item (xi) of the table in Article 43, paragraph (1) of the Former Act, the provisions then in force continue to govern.
新法第五十六条の五(同条第三項を除く。)の規定は、施行日以後に新法第四十三条第一項の表の第十二号に規定する政令で定められる工事に係る発電設備支出金額(新法第五十六条の五第一項に規定する発電設備の取得のために支出する金額をいう。)について適用し、施行日前に旧法第四十三条第一項の表の第十一号に規定する政令で定められた工事に係る当該発電設備支出金額については、なお従前の例による。
The provisions of Article 56-6 of the New Act (excluding paragraph (4) of that Article) apply to specified supply facility expenditure (meaning the amount paid for the acquisition of the specified supply facilities prescribed in Article 56-6, paragraph (1) of the New Act) pertaining to construction work specified on or after the Effective Date by Cabinet Order as prescribed in item (xiii) of the table in Article 43, paragraph (1) of the New Act, and with regard to that specified supply facility expenditure pertaining to construction work specified before the Effective Date by Cabinet Order as prescribed in item (xiii) of the table in Article 43, paragraph (1) of the Former Act, the provisions then in force continue to govern.
新法第五十六条の六(同条第四項を除く。)の規定は、施行日以後に新法第四十三条第一項の表の第十三号に規定する政令で定められる工事に係る特定供給設備支出金額(新法第五十六条の六第一項に規定する特定供給設備の取得のために支出する金額をいう。)について適用し、施行日前に旧法第四十三条第一項の表の第十三号に規定する政令で定められた工事に係る当該特定供給設備支出金額については、なお従前の例による。
The provisions of Article 56-4, paragraph (3), Article 56-5, paragraph (3) or Article 56-6, paragraph (4) of the New Act apply to the inclusion in gross profit of a depreciation reserve (meaning the reserve for specified railway construction depreciation under Article 56-4, paragraph (1) of the New Act, the reserve for nuclear power generation construction depreciation under Article 56-5, paragraph (1) of the New Act and the reserve for specified gas pipeline construction depreciation under Article 56-6, paragraph (1) of the New Act) pertaining to the equipment listed in items (xi) through (xiii) of the table in Article 43, paragraph (1) of the New Act for which a corporation makes an acquisition, etc. and which it provides for use in its business in a business year ending on or after the Effective Date, and with regard to the inclusion in gross profit of that depreciation reserve pertaining to that equipment for which a corporation made an acquisition, etc. and which it provided for use in its business in a business year that ended before the Effective Date, the provisions then in force continue to govern.
The provisions of Article 56-8 of the New Act apply to corporation tax on income for business years of corporations ending on or after the Effective Date, and with regard to corporation tax on income for business years of corporations that ended before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of that Article in a business year of a corporation that commenced before the Effective Date and ends on or after the Effective Date, the phrase "within the designated period of that business year" in paragraph (1), item (i) of that Article is deemed to be replaced with "within the period from April 1, 1976 to the end of that business year", and the phrase "amount equivalent to" with "total of the amount equivalent to that and the amount equivalent to 3/1,000 (or 6/1,000, for a business belonging to the type of business specified by that Cabinet Order) of the amount specified by that Cabinet Order within the period from the first day of that business year to March 31 of that year".
新法第五十六条の八の規定は、法人の施行日以後に終了する事業年度分の所得に対する法人税について適用し、法人の施行日前に終了した事業年度分の所得に対する法人税については、なお従前の例による。この場合において、法人の施行日前に開始し、かつ、施行日以後に終了する事業年度における同条の規定の適用については、同条第一項第一号中「当該事業年度の指定期間内」とあるのは「昭和五十一年四月一日から当該事業年度終了の日までの期間内」と、「相当する金額」とあるのは「相当する金額と、当該事業年度開始の日から同年三月三十一日までの期間内における当該政令で定める金額の千分の三(当該政令で定める業種に属する事業については、千分の六)に相当する金額との合計額」とする。
With regard to corporation tax on income for business years commencing during the period from April 1, 1976 to March 31, 1980 of a corporation prescribed in Article 56-11, paragraph (1) of the New Act, according to the category of business year listed in the left-hand column of the following table, the rate of 25 percent listed in item (i) of that paragraph is to be the rate listed in the middle column of that table, and the rate of 10 percent listed in item (ii) of that paragraph is to be the rate listed in the right-hand column of that table.
| Business years commencing during the period from April 1, 1976 to March 31, 1977 | 50 percent | 20 percent |
| Business years commencing during the period from April 1, 1977 to March 31, 1978 | 45 percent | 18 percent |
| Business years commencing during the period from April 1, 1978 to March 31, 1979 | 40 percent | 16 percent |
| Business years commencing during the period from April 1, 1979 to March 31, 1980 | 35 percent | 14 percent |
新法第五十六条の十一第一項に規定する法人の昭和五十一年四月一日から昭和五十五年三月三十一日までの間に開始する事業年度分の所得に対する法人税については、次の表の上欄に掲げる事業年度の区分に応じ、同項第一号に掲げる百分の二十五の割合は同表の中欄に掲げる割合とし、同項第二号に掲げる百分の十の割合は同表の下欄に掲げる割合とする。
| 昭和五十一年四月一日から昭和五十二年三月三十一日までの間に開始する事業年度 | 百分の五十 | 百分の二十 |
| 昭和五十二年四月一日から昭和五十三年三月三十一日までの間に開始する事業年度 | 百分の四十五 | 百分の十八 |
| 昭和五十三年四月一日から昭和五十四年三月三十一日までの間に開始する事業年度 | 百分の四十 | 百分の十六 |
| 昭和五十四年四月一日から昭和五十五年三月三十一日までの間に開始する事業年度 | 百分の三十五 | 百分の十四 |
With regard to the calculation of the amount of income for business years up to and including the business year that includes July 18, 1976 of a corporation that holds a reserve for exhibiting at the Okinawa International Ocean Exposition under the provisions of Article 56-12 of the Former Act, the provisions of that Article remain in force.
旧法第五十六条の十二の規定による沖縄国際海洋博覧会出展準備金を有する法人の昭和五十一年七月十八日を含む事業年度以前の事業年度の所得の金額の計算については、同条の規定は、なおその効力を有する。