Supplementary Provisions, Article 12Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Energy Use Efficiency Improvement Equipment, etc. Is Acquired
第十二条（エネルギー利用効率化設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置）
With regard to corporation tax in the case where a corporation prescribed in Article 42-5, paragraph (1) of the Former Act has put energy use efficiency improvement equipment, etc. prescribed in that paragraph that it made an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies in the following Article and Article 14) of before the Effective Date to use for the business prescribed in that paragraph, the provisions of Article 42-5 of the Former Act remain in force. In this case, in paragraph (2) of that Article, the phrase "the preceding Article, paragraphs (2) through (4) and paragraph (6) of the following Article" is deemed to be replaced with "Article 42-4, Article 42-5, paragraphs (2) and (3), Article 42-6, paragraphs (2) through (4) and paragraph (6), and Article 42-7, paragraphs (2) through (4) and paragraph (6) of the Act on Special Measures Concerning Taxation as amended by the 1988 Amendment Act", and the phrase "and Article 68-2" is deemed to be replaced with "and Article 68-2, and Article 42-5, paragraphs (2) and (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1988 Amendment Act, which remain in force pursuant to the provisions of Article 11, paragraph (1) of the Supplementary Provisions of the 1988 Amendment Act"; in paragraph (3) of that Article, the phrase "if there is an amount to be deducted, that amount" is deemed to be replaced with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of corporation tax on income for that business year pursuant to the provisions of Article 42-5, paragraph (2) of the Act on Special Measures Concerning Taxation as amended by the 1988 Amendment Act or Article 42-5, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1988 Amendment Act, which remains in force pursuant to the provisions of Article 11, paragraph (1) of the Supplementary Provisions of the 1988 Amendment Act, those amounts"; and in paragraph (8) of that Article, the phrase "or Article 42-5 of the Act on Special Measures Concerning Taxation" is deemed to be replaced with "or Article 42-5 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. 13 of 1986; hereinafter referred to as the "1986 Amendment Act"), which remains in force pursuant to the provisions of Article 12, paragraph (1) of the Supplementary Provisions of the 1986 Amendment Act", and the phrase "and Article 42-5 of the Act on Special Measures Concerning Taxation" is deemed to be replaced with "and Article 42-5 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1986 Amendment Act, which remains in force pursuant to the provisions of Article 12, paragraph (1) of the Supplementary Provisions of the 1986 Amendment Act".
旧法第四十二条の五第一項に規定する法人が施行日前に取得等（取得又は製作若しくは建設をいう。次条及び第十四条において同じ。）をした同項に規定するエネルギー利用効率化設備等を同項に規定する事業の用に供した場合における法人税については、旧法第四十二条の五の規定は、なおその効力を有する。この場合において、同条第二項中「前条、次条第二項から第四項まで及び第六項」とあるのは「昭和六十三年改正法による改正後の租税特別措置法第四十二条の四、第四十二条の五第二項及び第三項、第四十二条の六第二項から第四項まで及び第六項、第四十二条の七第二項から第四項まで及び第六項」と、「並びに第六十八条の二」とあるのは「並びに第六十八条の二並びに昭和六十三年改正法附則第十一条第一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六十三年改正法による改正前の租税特別措置法第四十二条の五第二項及び第三項」と、同条第三項中「控除される金額がある場合には、当該金額」とあるのは「控除される金額がある場合又は昭和六十三年改正法による改正後の租税特別措置法第四十二条の五第二項若しくは昭和六十三年改正法附則第十一条第一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六十三年改正法による改正前の租税特別措置法第四十二条の五第二項の規定により当該事業年度の所得に対する法人税の額から控除される金額がある場合には、これらの金額」と、同条第八項中「又は租税特別措置法第四十二条の五」とあるのは「又は租税特別措置法の一部を改正する法律（昭和六十一年法律第十三号。以下「昭和六十一年改正法」という。）附則第十二条第一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六十一年改正法による改正前の租税特別措置法第四十二条の五」と、「並びに租税特別措置法第四十二条の五」とあるのは「並びに昭和六十一年改正法附則第十二条第一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六十一年改正法による改正前の租税特別措置法第四十二条の五」とする。
With regard to the application of the provisions of Articles 42-4 through 42-7, Article 52-2, Article 52-3 or Article 63 (including as applied mutatis mutandis pursuant to Article 63-2, paragraph (6) of the Act on Special Measures Concerning Taxation as Amended in 1988) of the Act on Special Measures Concerning Taxation as Amended in 1988 in the case where the provisions of the preceding paragraph apply, the phrase "and Article 68-2" in Article 42-4, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1988 is deemed to be replaced with ", Article 68-2 and Article 42-5, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1986 Amendment Act, which remains in force pursuant to the provisions of Article 12, paragraph (1) of the Supplementary Provisions of the 1986 Amendment Act (referred to as 'Article 42-5, paragraph (3) of the 1986 Former Act' in the following Article through Article 42-7)"; the phrase "and Article 68-2" in Article 42-5, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended in 1988 is deemed to be replaced with ", Article 68-2 and Article 42-5, paragraph (3) of the 1986 Former Act"; the phrase "if there is an amount to be deducted, that amount" in paragraph (3) of that Article is deemed to be replaced with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of corporation tax on income for that business year pursuant to the provisions of Article 42-5, paragraph (3) of the 1986 Former Act or Article 42-5, paragraph (2) or (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1988 Amendment Act, which remains in force pursuant to the provisions of Article 11, paragraph (1) of the Supplementary Provisions of the 1988 Amendment Act, those amounts"; the phrase "and Article 68-2" in Article 42-6, paragraph (2) and Article 42-7, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended in 1988 is deemed to be replaced with ", Article 68-2 and Article 42-5, paragraph (3) of the 1986 Former Act"; the phrase "or Article 51" in Article 52-2, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1988 is deemed to be replaced with ", Article 51 or Article 42-5, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1986 Amendment Act, which remains in force pursuant to the provisions of Article 12, paragraph (1) of the Supplementary Provisions of the 1986 Amendment Act (referred to as 'Article 42-5, paragraph (1) of the 1986 Former Act' in this Article and the following Article)"; the phrase "or Article 51" in Article 52-2, paragraphs (2) and (3) and Article 52-3, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1988 is deemed to be replaced with ", Article 51 or Article 42-5, paragraph (1) of the 1986 Former Act"; and Article 63, paragraph (6), item (ii) of the Act on Special Measures Concerning Taxation as Amended in 1988 is deemed to further provide that, with regard to the application of the provisions of Article 42-5 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1986 Amendment Act, which remains in force pursuant to the provisions of Article 12, paragraph (1) of the Supplementary Provisions of the 1986 Amendment Act, the phrase "and Article 68-2" in paragraph (2) of that Article is deemed to be replaced with ", Article 63 and Article 68-2".
前項の規定の適用がある場合における昭和六十三年新法第四十二条の四から第四十二条の七まで、第五十二条の二、第五十二条の三又は第六十三条（昭和六十三年新法第六十三条の二第六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、昭和六十三年新法第四十二条の四第一項中「並びに第六十八条の二」とあるのは「、第六十八条の二並びに昭和六十一年改正法附則第十二条第一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六十一年改正法による改正前の租税特別措置法第四十二条の五第三項（次条から第四十二条の七までにおいて「昭和六十一年旧法第四十二条の五第三項」という。）」と、昭和六十三年新法第四十二条の五第二項中「並びに第六十八条の二」とあるのは「、第六十八条の二並びに昭和六十一年旧法第四十二条の五第三項」と、同条第三項中「控除される金額がある場合には、当該金額」とあるのは「控除される金額がある場合又は昭和六十一年旧法第四十二条の五第三項若しくは昭和六十三年改正法附則第十一条第一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六十三年改正法による改正前の租税特別措置法第四十二条の五第二項若しくは第三項の規定により当該事業年度の所得に対する法人税の額から控除される金額がある場合には、これらの金額」と、昭和六十三年新法第四十二条の六第二項及び第四十二条の七第二項中「並びに第六十八条の二」とあるのは「、第六十八条の二並びに昭和六十一年旧法第四十二条の五第三項」と、昭和六十三年新法第五十二条の二第一項中「又は第五十一条」とあるのは「、第五十一条又は昭和六十一年改正法附則第十二条第一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六十一年改正法による改正前の租税特別措置法第四十二条の五第一項（以下この条及び次条において「昭和六十一年旧法第四十二条の五第一項」という。）」と、昭和六十三年新法第五十二条の二第二項及び第三項並びに第五十二条の三第一項中「又は第五十一条」とあるのは「、第五十一条又は昭和六十一年旧法第四十二条の五第一項」と、昭和六十三年新法第六十三条第六項第二号中「とする」とあるのは「とし、昭和六十一年改正法附則第十二条第一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六十一年改正法による改正前の租税特別措置法第四十二条の五の規定の適用については、同条第二項中「並びに第六十八条の二」とあるのは「、第六十三条並びに第六十八条の二」とする」とする。
Supplementary Provisions, Article 13Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Equipment Utilizing Electronic Devices Is Acquired, etc.
第十三条（電子機器利用設備を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置）
The provisions of Article 42-6 of the New Act apply to equipment utilizing electronic devices prescribed in paragraph (1) of that Article that a corporation makes an acquisition, etc. of or leases on or after the Effective Date and puts to use for its business, and with regard to cases where a corporation has put to use for its business equipment utilizing electronic devices prescribed in Article 42-6, paragraph (1) of the Former Act that it made an acquisition, etc. of or leased before the Effective Date, the provisions then in force continue to govern.
Supplementary Provisions, Article 14Transitional Measures Concerning Depreciation for Corporations
第十四条（法人の減価償却に関する経過措置）
The provisions of item (vii) of the table in Article 43, paragraph (1) of the New Act apply to depreciable assets listed in that item that a corporation makes an acquisition, etc. of on or after the Effective Date and puts to use for its business.
The provisions of item (ii) of the table in Article 45, paragraph (1) of the New Act apply to depreciable assets listed in that item that a corporation makes an acquisition, etc. of on or after the Effective Date and puts to use for its business.
The provisions of Article 46, paragraph (1) of the New Act apply to fishing vessels listed in item (iii) of that paragraph that are held by a member of a fishery cooperative, etc. prescribed in that item that obtains, on or after the Effective Date, the certification referred to in that item for a small and medium sized fishery structural improvement plan prescribed in that item, and with regard to fishing vessels listed in Article 46, paragraph (1), item (iii) of the Former Act that are held by a member of a fishery cooperative, etc. prescribed in that item that obtained, before the Effective Date, the certification referred to in that item for a small and medium sized fishery structural improvement plan prescribed in that item, the provisions then in force continue to govern.
新法第四十六条第一項の規定は、施行日以後に同項第三号に規定する中小漁業構造改善計画につき同号の認定を受ける同号に規定する漁業協同組合等の構成員の有する同号に掲げる漁船について適用し、施行日前に旧法第四十六条第一項第三号に規定する中小漁業構造改善計画につき同号の認定を受けた同号に規定する漁業協同組合等の構成員の有する同号に掲げる漁船については、なお従前の例による。
The provisions of Article 48, paragraph (1) of the New Act apply to depreciable assets listed in item (ii) or (iii) of the table in that paragraph that a corporation acquires or constructs on or after the Effective Date, and with regard to depreciable assets listed in item (ii) or (iii) of the table in Article 48, paragraph (1) of the Former Act that a corporation acquired or constructed before the Effective Date, the provisions then in force continue to govern.
新法第四十八条第一項の規定は、法人が施行日以後に取得又は建設をする同項の表の第二号又は第三号に掲げる減価償却資産について適用し、法人が施行日前に取得又は建設をした旧法第四十八条第一項の表の第二号又は第三号に掲げる減価償却資産については、なお従前の例による。
The provisions of Article 51, paragraph (1) of the New Act apply to jointly used facilities set forth in a business plan for which a specified association prescribed in that paragraph obtains, on or after the Effective Date, the approval, etc. of the business plan prescribed in Article 55-4, paragraph (1) of the New Act, and with regard to jointly used facilities set forth in a business plan for which a specified association prescribed in Article 51, paragraph (1) of the Former Act obtained, before the Effective Date, the approval, etc. of the business plan prescribed in Article 56-2, paragraph (1) of the Former Act, the provisions then in force continue to govern.
新法第五十一条第一項の規定は、施行日以後に同項に規定する特定組合が新法第五十五条の四第一項に規定する事業計画の承認等を受ける当該事業計画に定める共同利用施設について適用し、施行日前に旧法第五十一条第一項に規定する特定組合が旧法第五十六条の二第一項に規定する事業計画の承認等を受けた当該事業計画に定める共同利用施設については、なお従前の例による。
The provisions of Article 52-4 of the New Act apply to depreciable assets prescribed in that Article that a corporation makes an acquisition, etc. of on or after the Effective Date, and with regard to depreciable assets prescribed in Article 52-4 of the Former Act that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
Supplementary Provisions, Article 15Transitional Measures Concerning Reserves of Corporations
第十五条（法人の準備金に関する経過措置）
With regard to the calculation of the amount of income for each business year that began before the Effective Date and for the first business year beginning on or after the Effective Date of a corporation that holds the reserve for price fluctuations prescribed in Article 53, paragraph (1) of the Former Act, the provisions of that Article remain in force.
旧法第五十三条第一項に規定する価格変動準備金を有する法人の施行日前に開始した各事業年度及び施行日以後最初に開始する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。
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. accumulated in business years 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. accumulated in 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 that Article to a corporation prescribed in paragraph (1) of that Article whose amount of capital or amount of contributions exceeds 100 million yen at the end of a business year that began before the Effective Date and ends on or after the Effective Date, the phrase "amount calculated by dividing" in that paragraph is deemed to be replaced with "amount calculated by dividing (for a business year that began before the Effective Date of the 1986 Amendment Act and ends on or after that date, the amount obtained by adding, to the total of the amount equivalent to 4.2/1,000 of the amount calculated by multiplying the revenue pertaining to 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, 1986 (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 2.52/1,000 of the amount calculated by multiplying the revenue pertaining to 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 5.8/1,000 of the amount calculated by multiplying the revenue pertaining to 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 3.48/1,000 of the amount calculated by multiplying the revenue pertaining to 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（昭和六十一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六十一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四・二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二・五二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五・八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三・四八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 of the New Act (excluding paragraph (10) of that Article) apply to specified shares, etc. prescribed in paragraph (1) of that Article that a corporation acquires on or after the Effective Date, and with regard to specified shares, etc. prescribed in Article 55, 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, before the Effective Date, specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act, if, on or after the Effective Date, it comes to fall under any of the cases listed in the items of Article 55, paragraph (4) of the New Act, the provisions of that paragraph are to 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。
With regard to the amount that a corporation prescribed in Article 56-4, paragraph (1) of the Former Act expends, before the Effective Date, for the acquisition or construction of specified railway facilities prescribed in paragraph (2) of that Article pertaining to construction work specified by Cabinet Order as prescribed in that paragraph, the provisions of that Article remain in force. In this case, the phrase "local railway business prescribed in Article 12, paragraph (1) of the Local Railway Act" in paragraph (1) of that Article is deemed to be replaced with "Type I railway business prescribed in Article 2, paragraph (2) of the Railway Business Act (Act No. 92 of 1986) for which the license for local railway business under the provisions of Article 12, paragraph (1) of the Local Railway Act (Act No. 52 of 1919) prior to its repeal by the provisions of Article 2 of the Supplementary Provisions of that Act is deemed to be that license pursuant to the provisions of Article 3, paragraph (2) of the Supplementary Provisions of that Act", the phrase "Article 53, paragraph (6)" in paragraph (7) of that Article is deemed to be replaced with "Article 54, paragraph (11) of the Act on Special Measures Concerning Taxation as amended by the 1986 Amendment Act", and the phrase "Article 56-4, paragraph (3)" in paragraph (8) of that Article is deemed to be replaced with "Article 56-4, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1986 Amendment Act, which remains in force pursuant to the provisions of Article 15, paragraph (5) of the Supplementary Provisions of the 1986 Amendment Act".
旧法第五十六条の四第一項に規定する法人が、施行日前に同条第二項に規定する政令で定められた工事に係る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については、同条の規定は、なおその効力を有する。この場合において、同条第一項中「地方鉄道法第十二条第一項に規定する地方鉄道業」とあるのは「鉄道事業法（昭和六十一年法律第九十二号）第二条第二項に規定する第一種鉄道事業で同法附則第三条第二項の規定により同法附則第二条の規定による廃止前の地方鉄道法（大正八年法律第五十二号）第十二条第一項の規定による地方鉄道業の免許がその免許とみなされたもの」と、同条第七項中「第五十三条第六項」とあるのは「昭和六十一年改正法による改正後の租税特別措置法第五十四条第十一項」と、同条第八項中「第五十六条の四第三項」とあるのは「昭和六十一年改正法附則第十五条第五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六十一年改正法による改正前の租税特別措置法第五十六条の四第三項」とする。