Supplementary Provisions, Article 18Transitional Measures Concerning Special Provisions on Taxation in the Case of Mergers, etc.
第十八条（合併の場合の課税の特例に関する経過措置等）
With regard to corporation tax in the case where a corporation prescribed in Article 66, paragraph (1), item (i), (b) of the Former Act carried out a merger before the Effective Date after receiving the approval prescribed in that paragraph, the provisions then in force continue to govern.
旧法第六十六条第一項第一号ロに規定する法人が施行日前に同項に規定する承認を受けて合併をした場合における法人税については、なお従前の例による。
With regard to corporation tax in the case where an agricultural cooperative under Article 66, paragraph (1), item (iii) of the Former Act that sought, before the Effective Date, the certification prescribed in that item pursuant to the provisions of paragraph (2) of the Supplementary Provisions of the Act on Promotion of Merger of Agricultural Cooperatives, or a fishery cooperative under paragraph (1), item (vi) of that Article that sought, before the Effective Date, the certification prescribed in that item pursuant to the provisions of paragraph (2) of the Supplementary Provisions of the Act on Promotion of Merger of Fishery Cooperatives, carries out a merger after receiving the certification prescribed in paragraph (1), item (iii) or (vi) of that Article, the provisions then in force continue to govern.
旧法第六十六条第一項第三号の農業協同組合で施行日前に農業協同組合合併助成法附則第二項の規定により同号に規定する認定を求めたもの又は同条第一項第六号の漁業協同組合で施行日前に漁業協同組合合併助成法附則第二項の規定により同号に規定する認定を求めたものが、同条第一項第三号又は第六号に規定する認定を受けて合併をした場合における法人税については、なお従前の例による。
With regard to corporation tax in the case where a forestry cooperative under Article 66, paragraph (1), item (iv) of the Former Act that received, before the Effective Date, the certification prescribed in that item carries out a merger, the provisions then in force continue to govern.
旧法第六十六条第一項第四号の森林組合で施行日前に同号に規定する認定を受けたものが合併をした場合における法人税については、なお従前の例による。
With regard to corporation tax in the case where a fishery cooperative that files a blue return and is specified by Cabinet Order seeks, during the period from the Effective Date to March 31, 1985, the certification under paragraph (3) of the Supplementary Provisions of the Act on Promotion of Merger of Fishery Cooperatives pursuant to the provisions of paragraph (2) of the Supplementary Provisions of that Act and, after receiving that certification, carries out a merger on or after the Effective Date, the provisions of Articles 66 and 66-2 of the Former Act remain in force. In this case, the phrase "a fishery cooperative that" in Article 66, paragraph (1), item (vi) of the Former Act is deemed to be replaced with "a fishery cooperative, among those specified by Cabinet Order as prescribed in Article 18, paragraph (4) of the Supplementary Provisions of the 1978 Amendment Act, that".
青色申告書を提出する漁業協同組合で政令で定めるものが施行日から昭和六十年三月三十一日までの間に漁業協同組合合併助成法附則第二項の規定により同法附則第三項の認定を求め、施行日以後に当該認定を受けて合併をする場合における法人税については、旧法第六十六条及び第六十六条の二の規定は、なおその効力を有する。この場合において、旧法第六十六条第一項第六号中「漁業協同組合で」とあるのは、「漁業協同組合のうち昭和五十三年改正法附則第十八条第四項に規定する政令で定めるもので」とする。
With regard to the application of the provisions of Article 61 of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "certification" in paragraph (1) of that Article is deemed to be replaced with "certification (including the certification prescribed in Article 66, paragraph (1), item (vi) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the 1978 Amendment Act, which is deemed to remain in force pursuant to the provisions of Article 18, paragraph (4) of the Supplementary Provisions of the 1978 Amendment Act)", and the phrase "Article 66, paragraph (1)" in Article 63, paragraph (1), item (iv) of the New Act is deemed to be replaced with "Article 66, paragraph (1) (including Article 18, paragraph (4) of the Supplementary Provisions of the 1978 Amendment Act)".
前項の規定の適用がある場合における新法第六十一条の規定の適用については、同条第一項中「認定」とあるのは「認定（昭和五十三年改正法附則第十八条第四項の規定によりその効力を有するものとされる昭和五十三年改正法第一条の規定による改正前の租税特別措置法第六十六条第一項第六号に規定する認定を含む。）」と、新法第六十三条第一項第四号中「第六十六条第一項」とあるのは「第六十六条第一項（昭和五十三年改正法附則第十八条第四項を含む。）」とする。
With regard to the application of the provisions of Articles 61 and 63 of the Act on Special Measures Concerning Taxation as Amended in 1980 in the case where the provisions of paragraph (4) apply, the phrase "business year exceeding 25 million yen" in Article 61, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1980 is deemed to be replaced with "business year exceeding 25 million yen (excluding a business year that falls under any business year ending within five years from the first day of the business year that includes the date of the merger, in the case where that corporation falls under a merging corporation that, after receiving the certification prescribed in Article 66, paragraph (1), item (vi) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the 1978 Amendment Act, which is deemed to remain in force pursuant to the provisions of Article 18, paragraph (4) of the Supplementary Provisions of the 1978 Amendment Act, carried out the merger prescribed in that paragraph)", and the phrase "by a merger" in Article 63, paragraph (1), item (iv) of the Act on Special Measures Concerning Taxation as Amended in 1980 is deemed to be replaced with "by a merger (excluding one to which the provisions of Article 18, paragraph (4) of the Supplementary Provisions of the 1978 Amendment Act apply)".
第四項の規定の適用がある場合における昭和五十五年新法第六十一条及び第六十三条の規定の適用については、昭和五十五年新法第六十一条第一項中「二千五百万円を超える事業年度」とあるのは「二千五百万円を超える事業年度（当該法人が昭和五十三年改正法附則第十八条第四項の規定によりなおその効力を有するものとされる昭和五十三年改正法第一条の規定による改正前の租税特別措置法第六十六条第一項第六号に規定する認定を受けて同項に規定する合併をした合併法人に該当する場合の当該合併の日を含む事業年度開始の日以後五年以内に終了する各事業年度に該当する事業年度を除く。）」と、昭和五十五年新法第六十三条第一項第四号中「合併により」とあるのは「合併（昭和五十三年改正法附則第十八条第四項の規定の適用を受けるものを除く。）により」とする。
With regard to corporation tax in the case where an agricultural cooperative that files a blue return (excluding one in liquidation; the same applies hereinafter in this paragraph) seeks, during the period from the effective date of Act No. 5 of 1980 to March 31, 1982, the certification under paragraph (3) of the Supplementary Provisions of the Act on Promotion of Merger of Agricultural Cooperatives pursuant to the provisions of paragraph (2) of the Supplementary Provisions of that Act and, after receiving that certification, carries out a merger on or after the effective date of Act No. 5 of 1980, the provisions of Articles 66 and 66-2 of the Act on Special Measures Concerning Taxation Before the 1980 Amendment govern. The same applies to corporation tax in the case where an agricultural cooperative that files a blue return seeks, during the period from the effective date of Act No. 10 of 1986 to March 31, 1992, the certification under paragraph (3) of the Supplementary Provisions of the Act on Promotion of Merger of Agricultural Cooperatives pursuant to the provisions of paragraph (2) of the Supplementary Provisions of that Act and, after receiving that certification, carries out a merger on or after the effective date of Act No. 10 of 1986, and in the case where it seeks, during the period from the effective date of Act No. 57 of 1992 to March 31, 2001, the certification under Article 4, paragraph (2) of the Act on Promotion of Merger of Agricultural Cooperatives pursuant to the provisions of Article 2, paragraph (1) of that Act and, after receiving that certification, carries out a merger on or after the effective date of Act No. 57 of 1992 (limited to the case where it carries out that merger by March 31, 2001), in the case where a forestry cooperative that files a blue return (excluding one in liquidation; the same applies hereinafter in this Article) seeks, during the period from the effective date of Act No. 76 of 1987 to March 31, 2001, the certification under Article 4, paragraph (2) of the Act on Promotion of Merger of Forestry Cooperatives pursuant to the provisions of Article 2 of that Act and, after receiving that certification, carries out a merger on or after the effective date of Act No. 76 of 1987 (limited to the case where it carries out that merger by March 31, 2001), and in the case where a fishery cooperative that files a blue return (excluding one in liquidation; the same applies hereinafter in this Article) seeks, during the period from the effective date of Act No. 15 of 1988 to March 31, 1993, the certification under paragraph (3) of the Supplementary Provisions of the Act on Promotion of Merger of Fishery Cooperatives pursuant to the provisions of paragraph (2) of the Supplementary Provisions of that Act and, after receiving that certification, carries out a merger on or after the effective date of Act No. 15 of 1988, and in the case where it seeks, during the period from the effective date of Act No. 24 of 1993 to March 31, 2001, the certification under Article 4, paragraph (2) of the Act on Promotion of Merger of Fishery Cooperatives pursuant to the provisions of Article 2 of that Act and, after receiving that certification, carries out a merger on or after the effective date of Act No. 24 of 1993 (limited to the case where it carries out that merger by March 31, 2001).
青色申告書を提出する農業協同組合（清算中のものを除く。以下この項において同じ。）が昭和五十五年法律第五号の施行の日から昭和五十七年三月三十一日までの間に農業協同組合合併助成法附則第二項の規定により同法附則第三項の認定を求め、昭和五十五年法律第五号の施行の日以後に当該認定を受けて合併をする場合における法人税については、昭和五十五年旧法第六十六条及び第六十六条の二の規定の例による。青色申告書を提出する農業協同組合が昭和六十一年法律第十号の施行の日から平成四年三月三十一日までの間に農業協同組合合併助成法附則第二項の規定により同法附則第三項の認定を求め、昭和六十一年法律第十号の施行の日以後に当該認定を受けて合併をする場合及び平成四年法律第五十七号の施行の日から平成十三年三月三十一日までの間に農業協同組合合併助成法第二条第一項の規定により同法第四条第二項の認定を求め、平成四年法律第五十七号の施行の日以後に当該認定を受けて合併をする場合（平成十三年三月三十一日までに当該合併をする場合に限る。）、青色申告書を提出する森林組合（清算中のものを除く。以下この条において同じ。）が昭和六十二年法律第七十六号の施行の日から平成十三年三月三十一日までの間に森林組合合併助成法第二条の規定により同法第四条第二項の認定を求め、昭和六十二年法律第七十六号の施行の日以後に当該認定を受けて合併をする場合（平成十三年三月三十一日までに当該合併をする場合に限る。）並びに青色申告書を提出する漁業協同組合（清算中のものを除く。以下この条において同じ。）が昭和六十三年法律第十五号の施行の日から平成五年三月三十一日までの間に漁業協同組合合併助成法附則第二項の規定により同法附則第三項の認定を求め、昭和六十三年法律第十五号の施行の日以後に当該認定を受けて合併をする場合及び平成五年法律第二十四号の施行の日から平成十三年三月三十一日までの間に漁業協同組合合併促進法第二条の規定により同法第四条第二項の認定を求め、平成五年法律第二十四号の施行の日以後に当該認定を受けて合併をする場合（平成十三年三月三十一日までに当該合併をする場合に限る。）における法人税についても、同様とする。
With regard to the application of the provisions of Articles 61 and 63 of the Act on Special Measures Concerning Taxation as amended by the 1980 Amendment Act in the case where the provisions of the first sentence of the preceding paragraph apply, the phrase "business year exceeding" in Article 61, paragraph (1) of that Act is deemed to be replaced with "business year exceeding (excluding a business year that falls under any business year ending within five years from the first day of the business year that includes the date of the merger, in the case where that corporation falls under a merging corporation that, after receiving the certification prescribed in Article 66, paragraph (1), item (i) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 9 of 1980) (referred to as the "Act on Special Measures Concerning Taxation Before the 1980 Amendment" in Article 63, paragraph (1), item (iv)), which governs pursuant to the provisions of Article 18, paragraph (7) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue (Act No. 11 of 1978; referred to as the "1978 Amendment Act" in Article 63, paragraph (1), item (iv)), carried out the merger prescribed in that paragraph)", and the phrase "by a merger" in Article 63, paragraph (1), item (iv) of that Act is deemed to be replaced with "by a merger (excluding one to which the provisions of Article 66, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 1980 Amendment, which govern pursuant to the provisions of Article 18, paragraph (7) of the Supplementary Provisions of the 1978 Amendment Act, apply)". The same applies to the application of the provisions of Article 61 of the Act on Special Measures Concerning Taxation as amended by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 23 of 1998; referred to as the "1998 Amendment Act" in the following paragraph) in the case where the provisions of the second sentence of the preceding paragraph apply, and in the case where an agricultural cooperative that files a blue return seeks, during the period from the effective date of Act No. 57 of 1992 to March 31, 2001, the certification under Article 4, paragraph (2) of the Act on Promotion of Merger of Agricultural Cooperatives pursuant to the provisions of Article 2, paragraph (1) of that Act and, after receiving that certification, carries out a merger during the period from April 1 of that year to March 31, 2002, in the case where a forestry cooperative that files a blue return seeks, during the period from the effective date of Act No. 76 of 1987 to March 31, 2002, the certification under Article 4, paragraph (2) of the Act on Promotion of Merger of Forestry Cooperatives pursuant to the provisions of Article 2 of that Act and, after receiving that certification, carries out a merger on or after April 1, 2001, and in the case where a fishery cooperative that files a blue return seeks, during the period from the effective date of Act No. 24 of 1993 to March 31, 2003, the certification under Article 4, paragraph (2) of the Act on Promotion of Merger of Fishery Cooperatives pursuant to the provisions of Article 2 of that Act and, after receiving that certification, carries out a merger on or after April 1, 2001.
前項前段の規定の適用がある場合における昭和五十五年改正法による改正後の租税特別措置法第六十一条及び第六十三条の規定の適用については、同法第六十一条第一項中「超える事業年度」とあるのは「超える事業年度（当該法人が租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律（昭和五十三年法律第十一号。第六十三条第一項第四号において「昭和五十三年改正法」という。）附則第十八条第七項の規定によりその例によることとされる租税特別措置法の一部を改正する法律（昭和五十五年法律第九号）による改正前の租税特別措置法（第六十三条第一項第四号において「昭和五十五年旧法」という。）第六十六条第一項第一号に規定する認定を受けて同項に規定する合併をした合併法人に該当する場合の当該合併の日を含む事業年度開始の日以後五年以内に終了する各事業年度に該当する事業年度を除く。）」と、同法第六十三条第一項第四号中「合併により」とあるのは「合併（昭和五十三年改正法附則第十八条第七項の規定によりその例によることとされる昭和五十五年旧法第六十六条第一項の規定の適用を受けるものを除く。）により」とする。前項後段の規定の適用がある場合並びに青色申告書を提出する農業協同組合が平成四年法律第五十七号の施行の日から平成十三年三月三十一日までの間に農業協同組合合併助成法第二条第一項の規定により同法第四条第二項の認定を求め、当該認定を受けて同年四月一日から平成十四年三月三十一日までの間に合併をする場合、青色申告書を提出する森林組合が昭和六十二年法律第七十六号の施行の日から平成十四年三月三十一日までの間に森林組合合併助成法第二条の規定により同法第四条第二項の認定を求め、当該認定を受けて平成十三年四月一日以後に合併をする場合及び青色申告書を提出する漁業協同組合が平成五年法律第二十四号の施行の日から平成十五年三月三十一日までの間に漁業協同組合合併促進法第二条の規定により同法第四条第二項の認定を求め、当該認定を受けて平成十三年四月一日以後に合併をする場合における租税特別措置法等の一部を改正する法律（平成十年法律第二十三号。次項において「平成十年改正法」という。）第一条の規定による改正後の租税特別措置法第六十一条の規定の適用についても、同様とする。
Beyond what is provided for in the preceding paragraph, with regard to the application of the provisions of Article 61 of the Act on Special Measures Concerning Taxation as amended by Article 1 of the 1998 Amendment Act in the case where the provisions of the second sentence of paragraph (7) apply, and in the case where an agricultural cooperative that files a blue return seeks, during the period from the effective date of Act No. 57 of 1992 to March 31, 2001, the certification under Article 4, paragraph (2) of the Act on Promotion of Merger of Agricultural Cooperatives pursuant to the provisions of Article 2, paragraph (1) of that Act and, after receiving that certification, carries out a merger during the period from April 1 of that year to March 31, 2002, in the case where a forestry cooperative that files a blue return seeks, during the period from the effective date of Act No. 76 of 1987 to March 31, 2002, the certification under Article 4, paragraph (2) of the Act on Promotion of Merger of Forestry Cooperatives pursuant to the provisions of Article 2 of that Act and, after receiving that certification, carries out a merger on or after April 1, 2001, and in the case where a fishery cooperative that files a blue return seeks, during the period from the effective date of Act No. 24 of 1993 to March 31, 2003, the certification under Article 4, paragraph (2) of the Act on Promotion of Merger of Fishery Cooperatives pursuant to the provisions of Article 2 of that Act and, after receiving that certification, carries out a merger on or after April 1, 2001, the phrase "each business year (with regard to each business year after the business year that includes the day on which five years have elapsed from the date of establishment of that corporation (or, for a corporation established by a merger, the earliest of the dates of establishment of the respective merged corporations), limited to each such business year in which the total amount of capital contributions as of the end of that business year is 100 million yen or less)" in paragraph (1) of that Article is deemed to be replaced with "each business year".
前項に定めるもののほか、第七項後段の規定の適用がある場合並びに青色申告書を提出する農業協同組合が平成四年法律第五十七号の施行の日から平成十三年三月三十一日までの間に農業協同組合合併助成法第二条第一項の規定により同法第四条第二項の認定を求め、当該認定を受けて同年四月一日から平成十四年三月三十一日までの間に合併をする場合、青色申告書を提出する森林組合が昭和六十二年法律第七十六号の施行の日から平成十四年三月三十一日までの間に森林組合合併助成法第二条の規定により同法第四条第二項の認定を求め、当該認定を受けて平成十三年四月一日以後に合併をする場合及び青色申告書を提出する漁業協同組合が平成五年法律第二十四号の施行の日から平成十五年三月三十一日までの間に漁業協同組合合併促進法第二条の規定により同法第四条第二項の認定を求め、当該認定を受けて平成十三年四月一日以後に合併をする場合における平成十年改正法第一条の規定による改正後の租税特別措置法第六十一条の規定の適用については、同条第一項中「各事業年度（当該法人の設立の日（合併により設立された法人にあつては、各被合併法人の設立の日のうち最も早い日）以後五年を経過する日を含む事業年度後の各事業年度については、当該各事業年度終了の日における出資総額が一億円以下である場合における当該各事業年度に限る。）」とあるのは、「各事業年度」とする。