Supplementary Provisions, Article 18Transitional Measures Concerning Reserves of Corporations
第十八条（法人の準備金に関する経過措置）
The provisions of Article 54 of the New Act apply to the amount of the reserve for overseas market development by small and medium sized enterprises, etc. set aside in a business year of a corporation ending on or after the Effective Date, and with regard to the amount of the reserve for overseas market development by small and medium sized enterprises, etc. set aside in a business year of a corporation 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 for a business year of a corporation prescribed in paragraph (1) of that Article which 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 which commenced before the Effective Date of the 1980 Amendment Act and ends on or after that date, the amount obtained by adding to the total of an amount equivalent to 8.2/1,000 (17/1,000 for a corporation whose amount of capital or amount of contribution at the end of that business year is 100 million yen or less, or a corporation without capital or contribution (hereinafter referred to as a "small or medium-sized corporation" in this paragraph)) of the amount calculated by multiplying the revenue from 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, 1980 (hereinafter referred to as the "designated period for the former reserve rate" in this paragraph) and dividing the result by the number of months in that base year, and an amount equivalent to 6.6/1,000 (13.6/1,000 for a small or medium-sized corporation) 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 result by the number of months in that base year, the total of an amount equivalent to 11.2/1,000 (23/1,000 for a small or medium-sized corporation) of the amount calculated by multiplying the revenue from 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 result by the number of months in that base year, and an amount equivalent to 9/1,000 (18.4/1,000 for a small or medium-sized corporation) 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 result 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において積み立てられる中小企業等海外市場開拓準備金の金額について適用し、法人の施行日前に終了した事業年度において積み立てられた中小企業等海外市場開拓準備金の金額については、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（昭和五十五年改正法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五十五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八・二（当該事業年度終了の時において資本の金額若しくは出資金額が一億円以下である法人又は資本若しくは出資を有しない法人（以下この項において「中小法人」という。）については、千分の十七）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六・六（中小法人については、千分の十三・六）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十一・二（中小法人については、千分の二十三）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（中小法人については、千分の十八・四）に相当する金額との合計額を加算した金額）」とする。
With regard to corporation tax for a business year which commenced before the Effective Date and ends on or after the Effective Date of a corporation whose amount of capital or amount of contribution at the end of that business year exceeds 500 million yen and is 1 billion yen or less, the provisions of Article 54 of the Former Act govern, with the phrase "March 31, 1981" in paragraph (1) of that Article deemed to be replaced with "March 31, 1980".
当該事業年度終了の時において資本の金額又は出資金額が五億円を超え、かつ、十億円以下である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分の法人税については、旧法第五十四条第一項中「昭和五十六年三月三十一日」とあるのは、「昭和五十五年三月三十一日」として、同条の規定の例による。
With regard to the inclusion in gross profit of the amount of the reserve for overseas market development by small and medium sized enterprises, etc. referred to in Article 54, paragraph (1) of the Former Act which was set aside pursuant to the provisions of the preceding paragraph, the provisions of paragraphs (6) through (9) and paragraphs (12) through (14) of that Article govern.
前項の規定により積み立てられた旧法第五十四条第一項の中小企業等海外市場開拓準備金の金額の益金の額への算入については、同条第六項から第九項まで及び第十二項から第十四項までの規定の例による。
The provisions of Articles 55 and 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 which 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 which a corporation acquired before the Effective Date, and to specified overseas construction work prescribed in Article 55, paragraph (2) of the Former Act pertaining to a specified overseas construction contract prescribed in that paragraph which was concluded before the Effective Date, the provisions then in force continue to govern, except in the case specified in the following paragraph.
Where a corporation acquired specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act before the Effective Date and comes to fall under any of the cases listed in the items of Article 55, paragraph (4) of the New Act on or after the Effective Date, the provisions of that paragraph govern.
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四項各号に掲げる場合に該当することとなつたときは、同項の規定の例による。
The provisions of Article 56-4, paragraph (1) of the New Act apply to railway facility expenditure (meaning the amount expended for the acquisition or construction of specified railway facilities prescribed in paragraph (2) of that Article) pertaining to construction work specified on or after the Effective Date by Cabinet Order prescribed in that paragraph, and with regard to that railway facility expenditure pertaining to construction work specified before the Effective Date by Cabinet Order prescribed in Article 56-4, paragraph (2) of the Former Act, the provisions then in force continue to govern.
新法第五十六条の四第一項の規定は、施行日以後に同条第二項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（同項に規定する特定鉄道設備の取得又は建設のために支出する金額をいう。）について適用し、施行日前に旧法第五十六条の四第二項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, paragraph (1) of the New Act apply to power generation facility expenditure (meaning the amount expended for the acquisition or construction of specified power generation facilities prescribed in paragraph (2) of that Article) pertaining to construction work specified on or after the Effective Date by Cabinet Order prescribed in that paragraph, and with regard to that power generation facility expenditure pertaining to construction work specified before the Effective Date by Cabinet Order prescribed in Article 56-5, paragraph (2) of the Former Act, the provisions then in force continue to govern.
新法第五十六条の五第一項の規定は、施行日以後に同条第二項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（同項に規定する特定発電設備の取得又は建設のために支出する金額をいう。）について適用し、施行日前に旧法第五十六条の五第二項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, paragraph (1) of the New Act apply to supply facility expenditure (meaning the amount expended for the acquisition or construction of specified supply facilities prescribed in paragraph (2) of that Article) pertaining to construction work specified on or after the Effective Date by Cabinet Order prescribed in that paragraph, and with regard to that supply facility expenditure pertaining to construction work specified before the Effective Date by Cabinet Order prescribed in Article 56-6, paragraph (2) of the Former Act, the provisions then in force continue to govern.
新法第五十六条の六第一項の規定は、施行日以後に同条第二項に規定する政令で定められる工事に係る供給設備支出金額（同項に規定する特定供給設備の取得又は建設のために支出する金額をいう。）について適用し、施行日前に旧法第五十六条の六第二項に規定する政令で定められた工事に係る当該供給設備支出金額については、なお従前の例による。
With regard to the application of the provisions of Article 56-7 of the New Act for each business year commencing during the period from the Effective Date to March 31, 1981 of a corporation prescribed in Article 56-7, paragraph (1) of the New Act which holds the reserve for planned afforestation referred to in Article 56-7, paragraph (1) of the Former Act at the end of the business year immediately preceding the first business year commencing on or after the Effective Date, the phrase "288,000 yen" in paragraph (1), item (ii) of that Article is deemed to be replaced with "336,000 yen".
新法第五十六条の七第一項に規定する法人で施行日以後最初に開始する事業年度の直前の事業年度終了の日において旧法第五十六条の七第一項の計画造林準備金を有するものの施行日から昭和五十六年三月三十一日までの間に開始する各事業年度に係る新法第五十六条の七の規定の適用については、同条第一項第二号中「二十八万八千円」とあるのは、「三十三万六千円」とする。
Supplementary Provisions, Article 19Transitional Measures Concerning Special Deduction of Income from Overseas Transactions Involving Technology, etc. of Corporations
第十九条（法人の技術等海外取引に係る所得の特別控除に関する経過措置）
The provisions of Article 58 of the New Act apply to corporation tax on income for business years of a corporation ending on or after the Effective Date, and with regard to corporation tax on income for business years of a corporation 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 paragraph (1) of that Article in the case where a corporation has revenue from overseas transactions involving technology, etc. prescribed in that paragraph in a business year which commenced before the Effective Date and ends on or after the Effective Date, the phrase "28 percent of that revenue (for revenue from transactions listed in item (iii) of the following paragraph" in that paragraph is deemed to be replaced with "35 percent of that revenue within the period from the first day of that business year to March 31, 1980 (10 percent for revenue from transactions listed in item (iii) of the following paragraph, and 20 percent for revenue from transactions listed in item (iv) of that paragraph) and an amount equivalent to 28 percent of that revenue within the period from April 1, 1980 to the end of that business year (for revenue from transactions listed in item (iii) of that paragraph", the phrase "the total of the amounts" with "the total of the amount and the amount", and the phrase "40 percent" with "50 percent".
新法第五十八条の規定は、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、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いて同条第一項に規定する技術等海外取引による収入金額がある場合における同項の規定の適用については、同項中「当該収入金額の百分の二十八（次項第三号」とあるのは「当該事業年度開始の日から昭和五十五年三月三十一日までの期間内の当該収入金額の百分の三十五（次項第三号に掲げる取引によるものについては百分の十とし、同項第四号に掲げる取引によるものについては百分の二十とする。）に相当する金額と同年四月一日から当該事業年度終了の日までの期間内の当該収入金額の百分の二十八（同項第三号」と、「金額の合計額」とあるのは「金額との合計額」と、「百分の四十」とあるのは「百分の五十」とする。
Supplementary Provisions, Article 20Transitional Measures Concerning Special Provisions on Taxation in the Case of Mergers
第二十条（合併の場合の課税の特例に関する経過措置）
With regard to corporation tax in the case where a forestry cooperative referred to in Article 66, paragraph (1), item (i) of the Former Act which sought, before the Effective Date, the certification referred to in Article 4, paragraph (2) of the Act on Promotion of Merger of Forestry Cooperatives pursuant to the provisions of Article 2 of that Act carries out a merger upon receiving that certification, the provisions then in force continue to govern.
旧法第六十六条第一項第一号の森林組合で施行日前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たものが、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、なお従前の例による。
With regard to corporation tax in the case where a small and medium sized fishery operator prescribed in Article 66, paragraph (1), item (ii) of the Former Act carries out a merger in accordance with a small and medium sized fishery structural improvement plan which received, before the Effective Date, the certification referred to in Article 5, paragraph (1) of the Act on Special Measures for Fishery Reconstruction and Consolidation (Act No. 43 of 1976), the provisions then in force continue to govern.
旧法第六十六条第一項第二号に規定する中小漁業者が施行日前に漁業再建整備特別措置法（昭和五十一年法律第四十三号）第五条第一項の認定を受けた中小漁業構造改善計画に従つて合併をする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 corporation prescribed in Article 66, paragraph (1), item (iii) of the Former Act which received the certification prescribed in that item before the Effective Date carries out a merger, the provisions then in force continue to govern.
旧法第六十六条第一項第三号に規定する法人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する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 filing a blue return that is specified by Cabinet Order seeks, during the period from the Effective Date to March 31, 1983, the certification referred to in 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 carries out a merger upon receiving that certification, the provisions of Articles 66 and 66-2 of the Former Act remain in force. In this case, the phrase "a forestry cooperative that" in Article 66, paragraph (1), item (i) of the Former Act is deemed to be replaced with "a forestry cooperative that is specified by Cabinet Order referred to in Article 20, paragraph (4) of the Supplementary Provisions of the 1980 Amendment Act and that", and the phrase "of Article 4, paragraph (2) of the Act on Promotion of Merger of Forestry Cooperatives" with "of Article 4, paragraph (2) of the Act on Promotion of Merger of Forestry Cooperatives, which it sought pursuant to the provisions of Article 2 of that Act, and the".
青色申告書を提出する森林組合で政令で定めるものが施行日から昭和五十八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一号中「森林組合で」とあるのは「森林組合のうち昭和五十五年改正法附則第二十条第四項に規定する政令で定めるもので」と、「森林組合合併助成法第四条第二項の」とあるのは「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」とする。
With regard to corporation tax in the case where a small and medium sized fishery operator prescribed in Article 66, paragraph (1), item (ii) of the Former Act that is specified by Cabinet Order carries out a merger, during the period from the Effective Date to March 31, 1982, in accordance with a small and medium sized fishery structural improvement plan which received the certification referred to in Article 5, paragraph (1) of the Act on Special Measures for Fishery Reconstruction and Consolidation, the provisions of Article 66 of the Former Act govern, with the phrase "March 31, 1980" in that item deemed to be replaced with "March 31, 1982", the phrase "small and medium sized fishery operator" deemed to be replaced with "small and medium sized fishery operator (limited to one specified by Cabinet Order referred to in Article 20, paragraph (5) of the Supplementary Provisions of the 1980 Amendment Act)", and the phrase "Article 10, paragraph (1) of that Act" deemed to be replaced with "Article 10, paragraph (1) of the Act on Special Measures for Fishery Reconstruction and Consolidation".
旧法第六十六条第一項第二号に規定する中小漁業者で政令で定めるものが施行日から昭和五十七年三月三十一日までの間に漁業再建整備特別措置法第五条第一項の認定を受けた中小漁業構造改善計画に従つて合併をする場合における法人税については、同号中「昭和五十五年三月三十一日」とあるのは「昭和五十七年三月三十一日」と、「中小漁業者」とあるのは「中小漁業者（昭和五十五年改正法附則第二十条第五項に規定する政令で定めるものに限る。）」と、「同法第十条第一項」とあるのは「漁業再建整備特別措置法第十条第一項」として、旧法第六十六条の規定の例による。
With regard to corporation tax in the case where a corporation prescribed in Article 66, paragraph (1), item (iii) of the Former Act that is specified by Cabinet Order receives the certification prescribed in that item and carries out a merger during the period from the Effective Date to March 31, 1982, the provisions of that Article govern, with the phrase "a corporation that conducts wholesale business and" in that item deemed to be replaced with "a corporation that conducts wholesale business and that, among those specified by Cabinet Order referred to in Article 20, paragraph (6) of the Supplementary Provisions of the 1980 Amendment Act,", the phrase "March 31, 1980" deemed to be replaced with "March 31, 1982", and the phrase "that Act" deemed to be replaced with "the Wholesale Market Act".
旧法第六十六条第一項第三号に規定する法人で政令で定めるものが施行日から昭和五十七年三月三十一日までの間に同号に規定する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、同号中「卸売の業務を行う法人で、」とあるのは「卸売の業務を行う法人で、昭和五十五年改正法附則第二十条第六項に規定する政令で定めるもののうち」と、「昭和五十五年三月三十一日」とあるのは「昭和五十七年三月三十一日」と、「同法」とあるのは「卸売市場法」として、同条の規定の例による。
With regard to the application of the provisions of Articles 61 and 63 of the New Act in the case where the provisions of paragraph (4) apply, the phrase "a business year in which it exceeds 25 million yen" in Article 61, paragraph (1) of the New Act is deemed to be replaced with "a business year in which it exceeds 25 million yen (excluding, where the corporation falls under the category of a merging corporation that received the certification prescribed in item (i) of Article 66, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1980 Amendment Act, which is to remain in force pursuant to the provisions of Article 20, paragraph (4) of the Supplementary Provisions of the 1980 Amendment Act, and carried out the merger prescribed in that paragraph, a business year that falls under any of the business years ending within five years from the first day of the business year that includes the date of that merger)", and the phrase "through a merger" in Article 63, paragraph (1), item (iv) of the New Act is deemed to be replaced with "through a merger (excluding a merger which receives the application of the provisions of Article 66, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1980 Amendment Act, which is to remain in force pursuant to the provisions of Article 20, paragraph (4) of the Supplementary Provisions of the 1980 Amendment Act)".
第四項の規定の適用がある場合における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、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（当該法人が昭和五十五年改正法附則第二十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五十五年改正法による改正前の租税特別措置法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、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（昭和五十五年改正法附則第二十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五十五年改正法による改正前の租税特別措置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。
With regard to the application of the provisions of Article 63 of the New Act in the case where the provisions of paragraph (5) or (6) apply, the phrase "through a merger" in paragraph (1), item (iv) of that Article is deemed to be replaced with "through a merger (excluding a merger which receives the application of the provisions of Article 20, paragraph (5) or (6) of the Supplementary Provisions of the 1980 Amendment Act)".
第五項又は第六項の規定の適用がある場合における新法第六十三条の規定の適用については、同条第一項第四号中「合併により」とあるのは、「合併（昭和五十五年改正法附則第二十条第五項又は第六項の規定の適用を受けるものを除く。）により」とする。