Supplementary Provisions, Article 18Transitional Measures Concerning Special Provisions on Taxation in the Case of Capital Contributions in Kind
第十八条（現物出資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 corporation that falls under the category of small and medium sized business operators prescribed in Article 66-3, paragraph (1), item (i) of the Former Act and that received the approval prescribed in that item before the Effective Date makes a capital contribution in kind of fixed assets relating to that approval, the provisions then in force continue to govern.
旧法第六十六条の三第一項第一号に規定する中小企業者に該当する法人で施行日前に同号に規定する承認を受けたものが、当該承認に係る固定資産を現物出資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 corporation that falls under the category of small and medium sized fishery operators prescribed in Article 66-3, paragraph (1), item (ii) of the Former Act makes a capital contribution in kind in accordance with a small and medium sized fishery structural improvement plan for which it received the certification prescribed in that item before the Effective Date, the provisions then in force continue to govern.
旧法第六十六条の三第一項第二号に規定する中小漁業者に該当する法人が施行日前に同号に規定する認定を受けた中小漁業構造改善計画に従つて現物出資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。
If a corporation that falls under the category of small and medium sized business operators prescribed in Article 66-3, paragraph (1), item (i) of the Former Act and that is specified by Cabinet Order receives the approval prescribed in that item during the period from the Effective Date to March 31, 1983 and makes a capital contribution in kind of fixed assets relating to that approval, the provisions of that Article are to govern, with the phrase "small and medium sized business operator" in that item deemed to be replaced with "small and medium sized business operator (limited to one specified by Cabinet Order prescribed in Article 18, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 8 of 1982; referred to as the "1982 Amendment Act" in the following item))", the phrase "March 31, 1982" with "March 31, 1983", and the phrase "Article 5-21, paragraph (1) of that Act" with "Article 5-21, paragraph (1) of the Act on the Organization of Small and Medium-sized Enterprise Association".
旧法第六十六条の三第一項第一号に規定する中小企業者に該当する法人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同号に規定する承認を受け、当該承認に係る固定資産を現物出資する場合には、同号中「中小企業者」とあるのは「中小企業者（租税特別措置法の一部を改正する法律（昭和五十七年法律第八号。次号において「昭和五十七年改正法」という。）附則第十八条第三項に規定する政令で定めるものに限る。）」と、「昭和五十七年三月三十一日」とあるのは「昭和五十八年三月三十一日」と、「同法第五条の二十一第一項」とあるのは「中小企業団体の組織に関する法律第五条の二十一第一項」として、同条の規定の例による。
If a corporation that falls under the category of small and medium sized fishery operators prescribed in Article 66-3, paragraph (1), item (ii) of the Former Act and that is specified by Cabinet Order makes a capital contribution in kind in accordance with a small and medium sized fishery structural improvement plan for which it receives the certification prescribed in that item during the period from the Effective Date to March 31, 1983, the provisions of that Article are to govern, with the phrase "March 31, 1982" in that item deemed to be replaced with "March 31, 1983", the phrase "small and medium sized fishery operator" with "small and medium sized fishery operator (limited to one specified by Cabinet Order prescribed in Article 18, paragraph (4) of the Supplementary Provisions of the 1982 Amendment Act)", and the phrase "Article 10, paragraph (1) of that Act" with "Article 10, paragraph (1) of the Act on Special Measures for the Reconstruction and Readjustment of Fisheries".
旧法第六十六条の三第一項第二号に規定する中小漁業者に該当する法人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同号に規定する認定を受けた中小漁業構造改善計画に従つて現物出資する場合には、同号中「昭和五十七年三月三十一日」とあるのは「昭和五十八年三月三十一日」と、「中小漁業者」とあるのは「中小漁業者（昭和五十七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、同条の規定の例による。
With regard to corporation tax in the case where a person listed in any of the items of Article 21, paragraph (1) of the Act on Special Measures for Okinawa Promotion and Development (Act No. 131 of 1971) receives the approval prescribed in that item during the period from the Effective Date to March 31, 2002 and makes a capital contribution in kind of fixed assets relating to that approval (including a case specified by Cabinet Order as equivalent thereto), the provisions of Article 66-3 of the Former Act remain in force. In this case, the phrase "大蔵省令" (Order of the Ministry of Finance, under the Ministry's name before 2001) in paragraph (6) of that Article is deemed to be replaced with "財務省令" (Order of the Ministry of Finance, under its present name).
沖縄振興開発特別措置法（昭和四十六年法律第百三十一号）第二十一条第一項各号に掲げる者が施行日から平成十四年三月三十一日までの間に当該各号に規定する承認を受けて当該承認に係る固定資産を現物出資する場合（これに準ずる場合として政令で定める場合を含む。）における法人税については、旧法第六十六条の三の規定は、なおその効力を有する。この場合において、同条第六項中「大蔵省令」とあるのは、「財務省令」とする。
With regard to the application of the provisions of Article 62-3, paragraph (9) of the Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 63, paragraph (4) of that Act) in the case where the provisions of the preceding paragraph apply, the phrase "the provisions of Article 66" in Article 62-3, paragraph (9) of that Act is deemed to be replaced with "the provisions of Article 66 (including the provisions of Article 18, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 8 of 1982))".
前項の規定の適用がある場合における租税特別措置法第六十二条の三第九項（同法第六十三条第四項において準用する場合を含む。）の規定の適用については、同法第六十二条の三第九項中「第六十六条の規定」とあるのは、「第六十六条の規定（租税特別措置法の一部を改正する法律（昭和五十七年法律第八号）附則第十八条第五項の規定を含む。）」とする。