Supplementary Provisions, Article 15Transitional Measures Concerning Special Provisions on Taxation, etc. Where a Corporation Transfers Assets
第十五条（法人の資産の譲渡の場合の課税の特例等に関する経過措置）
The provisions of Articles 65-2, 65-5 and 65-6 of the New Act apply to corporation tax pertaining to transfers of assets falling under those provisions that a corporation makes on or after January 1, 1991, and the provisions then in force continue to govern corporation tax pertaining to transfers of assets falling under the provisions of Articles 65-2, 65-5 and 65-6 of the Former Act that a corporation made before that date.
新法第六十五条の二、第六十五条の五及び第六十五条の六の規定は、法人が平成三年一月一日以後に行うこれらの規定に該当する資産の譲渡に係る法人税について適用し、法人が同日前に行った旧法第六十五条の二、第六十五条の五及び第六十五条の六の規定に該当する資産の譲渡に係る法人税については、なお従前の例による。
The provisions of Article 65-4, paragraph (1) (excluding item (vii) of that paragraph) of the New Act apply to corporation tax pertaining to transfers of land, etc. prescribed in that paragraph that a corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to transfers of land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act that a corporation made before the Effective Date.
新法第六十五条の四第一項（同項第七号を除く。）の規定は、法人が施行日以後に行う同項に規定する土地等の譲渡に係る法人税について適用し、法人が施行日前に行った旧法第六十五条の四第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。
The provisions of Article 65-4, paragraph (1), item (vii)(a) of the New Act apply to corporation tax pertaining to transfers of land, etc. prescribed in that paragraph that a corporation makes on or after the date on which the Small and Medium-sized Retail Business Promotion Act Amendment Act comes into effect.
新法第六十五条の四第一項第七号イの規定は、法人が中小小売商業振興法改正法の施行の日以後に行う同項に規定する土地等の譲渡に係る法人税について適用する。
The provisions of Article 65-4, paragraph (1), item (vii)(b) of the New Act apply to corporation tax pertaining to transfers of land, etc. prescribed in that paragraph that a corporation makes on or after the date on which the Act on Special Measures Concerning the Promotion of the Development of Specified Commercial Agglomerations comes into effect.
新法第六十五条の四第一項第七号ロの規定は、法人が特定商業集積の整備の促進に関する特別措置法の施行の日以後に行う同項に規定する土地等の譲渡に係る法人税について適用する。
The provisions of Article 65-4, paragraph (1), item (vii)(c) of the New Act apply to corporation tax pertaining to transfers of land, etc. prescribed in that paragraph that a corporation makes on or after the date on which the Act on the Promotion of Structural Improvement in Food Distribution comes into effect.
新法第六十五条の四第一項第七号ハの規定は、法人が食品流通構造改善促進法の施行の日以後に行う同項に規定する土地等の譲渡に係る法人税について適用する。
The provisions of items (iv) and (xiii) of the table in Article 65-7, paragraph (1) of the New Act apply to corporation tax pertaining to transfers of assets listed in the left-hand column of items (iv) and (xiii) of that table that a corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to transfers of assets listed in the left-hand column of items (iv) and (xii) of the table in Article 65-7, paragraph (1) of the Former Act that a corporation made before the Effective Date.
新法第六十五条の七第一項の表の第四号及び第十三号の規定は、法人が施行日以後に行う同表の第四号及び第十三号の上欄に掲げる資産の譲渡に係る法人税について適用し、法人が施行日前に行った旧法第六十五条の七第一項の表の第四号及び第十二号の上欄に掲げる資産の譲渡に係る法人税については、なお従前の例による。
The provisions of Article 65-7 (excluding items (iv) and (xiii) of the table in paragraph (1) of that Article) and Article 65-8 of the New Act apply to corporation tax pertaining to transfers of assets listed in the left-hand column of the table in Article 65-7, paragraph (1) of the New Act (excluding items (iv) and (xiii) of that table) that a corporation makes on or after January 1, 1992, and the provisions then in force continue to govern corporation tax pertaining to transfers of assets listed in the left-hand column of the table in Article 65-7, paragraph (1) of the Former Act (excluding items (iv) and (xii) of that table) that a corporation made before that date.
新法第六十五条の七（同条第一項の表の第四号及び第十三号を除く。）及び第六十五条の八の規定は、法人が平成四年一月一日以後に行う新法第六十五条の七第一項の表（同表の第四号及び第十三号を除く。）の上欄に掲げる資産の譲渡に係る法人税について適用し、法人が同日前に行った旧法第六十五条の七第一項の表（同表の第四号及び第十二号を除く。）の上欄に掲げる資産の譲渡に係る法人税については、なお従前の例による。
In the case where a corporation, on or after January 1, 1992, makes a transfer of assets falling under the assets listed in the left-hand column of item (xv) of the table in Article 65-7, paragraph (1) of the Former Act (hereinafter referred to as "specified long-held land, etc." in this paragraph) and that corporation acquires (including constructing and manufacturing; hereinafter the same applies in this paragraph) assets listed in the right-hand column of that item (hereinafter referred to as "depreciable assets" in this paragraph), if that transfer falls under a transfer listed in any of the following items and that acquisition falls under the acquisition specified in the respective item, the provisions of Articles 65-7 through 65-9 of the Former Act (limited to the part pertaining to item (xv) of the table in Article 65-7, paragraph (1) of the Former Act) remain in force with regard to corporation tax pertaining to that transfer:
法人が平成四年一月一日以後に旧法第六十五条の七第一項の表の第十五号の上欄に掲げる資産（以下この項において「特定長期所有土地等」という。）に該当するものの譲渡をし、かつ、当該法人が同号の下欄に掲げる資産（以下この項において「減価償却資産」という。）の取得（建設及び製作を含む。以下この項において同じ。）をした場合において、当該譲渡が次の各号に掲げる譲渡に該当し、かつ、当該取得が当該各号に定める取得に該当するときは、当該譲渡に係る法人税については、旧法第六十五条の七から第六十五条の九まで（旧法第六十五条の七第一項の表の第十五号に係る部分に限る。）の規定は、なおその効力を有する。
a transfer of assets falling under specified long-held land, etc. made on or after January 1, 1992: an acquisition of those depreciable assets made before that date (limited to an acquisition in the case where the corporation has, pursuant to the provisions of Cabinet Order, notified the district director having jurisdiction over the place for tax payment of the fact that it has made that acquisition and that it is to receive the application of the provisions of Article 65-7 of the Former Act, which remains in force pursuant to the provisions of this paragraph, with respect to those depreciable assets);
a transfer of assets falling under specified long-held land, etc. made within the period from January 1, 1992 to December 31, 1993 (hereinafter referred to as the "special period" in this paragraph), for which, before January 1, 1992, the contract for that transfer was concluded and a payment of an amount equivalent to 20 percent or more of the amount of consideration for that transfer was received (limited to that transfer in the case where the corporation has, pursuant to the provisions of Cabinet Order, notified the district director having jurisdiction over the place for tax payment of making that transfer): an acquisition of those depreciable assets made within the special period;
a transfer of assets falling under specified long-held land, etc. made within the special period: an acquisition of those depreciable assets made within the special period for which, before January 1, 1992, the contract for that acquisition was concluded and a payment of an amount equivalent to 20 percent or more of the amount of consideration for that acquisition was made, or the construction or manufacture of those depreciable assets was commenced (limited to that acquisition in the case where the corporation has, pursuant to the provisions of Cabinet Order, notified the district director having jurisdiction over the place for tax payment of making that acquisition).
In the case referred to in the preceding paragraph, the terms listed in the middle column of the following table in the provisions listed in the left-hand column of that table, which remain in force pursuant to the provisions of that paragraph, are deemed to be replaced with the terms listed in the right-hand column of that table, and other necessary matters concerning the application of the provisions of that paragraph are specified by Cabinet Order.
| Article 65-7, paragraph (1) of the Former Act | March 31, 1991 | March 31, 1991 (for assets listed in the left-hand column of item (xv) of the following table, the date of the transfer of those assets) |
| the respective items of that table | item (xv) of that table | |
| ) transfer | ) transfer (limited to a transfer falling under those listed in the items of Article 15, paragraph (8) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991; hereinafter referred to as the "1991 Amendment Act")) | |
| acquisition of assets listed in the right-hand column of the respective items | acquisition of assets listed in the right-hand column of item (xv) of that table (limited to the acquisition specified in the respective items of Article 15, paragraph (8) of the Supplementary Provisions of the 1991 Amendment Act in accordance with the transfer listed in those items) | |
| the respective items | item (xv) of that table | |
| Article 65-7, paragraph (3) of the Former Act | the respective items of the table | item (xv) of the table |
| transfer | transfer (limited to one falling under a transfer listed in the items of Article 15, paragraph (8) of the Supplementary Provisions of the 1991 Amendment Act) | |
| acquisition of assets listed in the right-hand column of the respective items | acquisition of assets listed in the right-hand column of item (xv) of that table (limited to the acquisition specified in the respective items of Article 15, paragraph (8) of the Supplementary Provisions of the 1991 Amendment Act in accordance with the transfer listed in those items) | |
| the respective items | item (xv) of that table | |
| Article 65-7, paragraph (4) of the Former Act | the respective items | item (xv) |
| Article 65-7, paragraph (7) of the Former Act | Article 52-3, paragraph (1) | Article 52-3, paragraph (1) (including those provisions as amended by the 1991 Amendment Act), and Articles 46-3 and 46-4 of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 10 of 1993), Article 52-3, paragraph (1) of that Act as it pertains to those provisions, and Article 42-4, paragraph (4) of that Act |
| Article 65-7, paragraph (10), item (i) of the Former Act | Article 64, paragraph (1), item (i) | Article 64, paragraph (1), item (i) of the Act on Special Measures Concerning Taxation as amended by the 1991 Amendment Act |
| Article 64, paragraph (2) | Article 64, paragraph (2) of that Act | |
| Article 65-8, paragraph (1) of the Former Act | March 31, 1991 | March 31, 1991 (for assets listed in the left-hand column of item (xv) of the table in paragraph (1) of the preceding Article, the date of the transfer of those assets) |
| in the respective items of that table | in item (xv) of that table | |
| ) transfer | ) transfer (limited to one falling under a transfer listed in Article 15, paragraph (8), item (ii) or (iii) of the Supplementary Provisions of the 1991 Amendment Act) | |
| the respective items | item (xv) of that table | |
| acquiring the assets listed | acquiring the assets listed (limited to the acquisition specified in Article 15, paragraph (8), item (ii) or (iii) of the Supplementary Provisions of the 1991 Amendment Act in accordance with the transfer listed in those provisions; hereinafter the same applies in this Article) | |
| pertaining to the respective items of that table | that item | |
| Article 65-8, paragraph (2) of the Former Act | the respective items of the table | item (xv) of the table |
| the respective items | that item | |
| Article 65-8, paragraph (6) of the Former Act | the respective items of the table | item (xv) of the table |
| Article 65-9 of the Former Act | March 31, 1991 | March 31, 1991 (for assets listed in the left-hand column of item (xv) of the table in Article 65-7, paragraph (1), the date of the transfer of those assets) |
| the respective items of that table | item (xv) of that table | |
| the respective items | that item | |
| in the case (that | in the case (limited to the case where the transfer by that exchange falls under a transfer listed in Article 15, paragraph (8), item (ii) or (iii) of the Supplementary Provisions of the 1991 Amendment Act and the acquisition by that exchange falls under the acquisition specified in those provisions in accordance with that transfer, and that | |
| including) or in the case where the corporation has exchanged an asset transferred by exchange for an asset other than an asset acquired by exchange and has acquired an exchange balancing payment (hereinafter referred to as the "case of an exchange for other assets" in this Article) | including) | |
| that asset transferred by exchange (in the case of an exchange for other assets, limited to the portion specified by Cabinet Order as corresponding to the exchange balancing payment) | that asset transferred by exchange |
前項の場合において、同項の規定によりなおその効力を有するものとされる次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとするほか、同項の規定の適用に関し必要な事項は、政令で定める。
| 旧法第六十五条の七第一項 | 平成三年三月三十一日 | 平成三年三月三十一日（次の表の第十五号の上欄に掲げる資産にあつては、当該資産の譲渡の日） |
| 同表の各号 | 同表の第十五号 | |
| ）の譲渡 | ）の譲渡（租税特別措置法の一部を改正する法律（平成三年法律第十六号。以下「平成三年改正法」という。）附則第十五条第八項各号に掲げるものに該当する譲渡に限る。） | |
| 当該各号の下欄に掲げる資産の取得 | 同表の第十五号の下欄に掲げる資産の取得（平成三年改正法附則第十五条第八項各号に掲げる譲渡に応じ当該各号に定める取得に限る。） | |
| を当該各号 | を同表の第十五号 | |
| 旧法第六十五条の七第三項 | 表の各号 | 表の第十五号 |
| の譲渡 | の譲渡（平成三年改正法附則第十五条第八項各号に掲げる譲渡に該当するものに限る。） | |
| 当該各号の下欄に掲げる資産の取得 | 同表の第十五号の下欄に掲げる資産の取得（平成三年改正法附則第十五条第八項各号に掲げる譲渡に応じ当該各号に定める取得に限る。） | |
| を当該各号 | を同表の第十五号 | |
| 旧法第六十五条の七第四項 | 各号 | 第十五号 |
| 旧法第六十五条の七第七項 | 第五十二条の三第一項 | 第五十二条の三第一項（平成三年改正法による改正後のこれらの規定を含む。）並びに租税特別措置法の一部を改正する法律（平成五年法律第十号）による改正後の租税特別措置法第四十六条の三及び第四十六条の四並びにこれらの規定に係る同法第五十二条の三第一項並びに同法第四十二条の四第四項 |
| 旧法第六十五条の七第十項第一号 | 第六十四条第一項第一号 | 平成三年改正法による改正後の租税特別措置法第六十四条第一項第一号 |
| 第六十四条第二項 | 同法第六十四条第二項 | |
| 旧法第六十五条の八第一項 | 平成三年三月三十一日 | 平成三年三月三十一日（前条第一項の表の第十五号の上欄に掲げる資産にあつては、当該資産の譲渡の日） |
| で同表の各号 | で同表の第十五号 | |
| ）の譲渡 | ）の譲渡（平成三年改正法附則第十五条第八項第二号又は第三号に掲げる譲渡に該当するものに限る。） | |
| 当該各号 | 同表の第十五号 | |
| に掲げる資産の取得をすること | に掲げる資産の取得（平成三年改正法附則第十五条第八項第二号又は第三号に掲げる譲渡に応じこれらの規定に定める取得に限る。以下この条において同じ。）をすること | |
| 係る同表の各号 | 同号 | |
| 旧法第六十五条の八第二項 | 表の各号 | 表の第十五号 |
| 当該各号 | 同号 | |
| 旧法第六十五条の八第六項 | 表の各号 | 表の第十五号 |
| 旧法第六十五条の九 | 平成三年三月三十一日 | 平成三年三月三十一日（第六十五条の七第一項の表の第十五号の上欄に掲げる資産にあつては、当該資産の譲渡の日） |
| 同表の各号 | 同表の第十五号 | |
| 当該各号 | 同号 | |
| した場合（当該 | した場合（当該交換による譲渡が平成三年改正法附則第十五条第八項第二号又は第三号に掲げる譲渡に該当し、かつ、当該交換による取得が当該譲渡に応じこれらの規定に定める取得に該当する場合に限るものとし、当該 | |
| 含む。）又は交換譲渡資産と交換取得資産以外の資産との交換をし、かつ、交換差金を取得した場合（以下この条において「他資産との交換の場合」という。） | 含む。） | |
| 当該交換譲渡資産（他資産との交換の場合にあつては、交換差金に対応するものとして政令で定める部分に限る。） | 当該交換譲渡資産 |
With regard to the application of the provisions of Articles 65-3 through 65-5 of the New Act in the case where the provisions of the preceding two paragraphs apply, the phrase "through Article 65-9" in Article 65-3, paragraph (1), Article 65-4, paragraph (1) and Article 65-5, paragraph (1) of the New Act is deemed to be replaced with "through Article 65-9, or Articles 65-7 through 65-9 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1991 Amendment Act, which remain in force pursuant to the provisions of Article 15, paragraph (8) of the Supplementary Provisions of the 1991 Amendment Act".
前二項の規定の適用がある場合における新法第六十五条の三から第六十五条の五までの規定の適用については、新法第六十五条の三第一項、第六十五条の四第一項及び第六十五条の五第一項中「第六十五条の九まで」とあるのは、「第六十五条の九まで若しくは平成三年改正法附則第十五条第八項の規定によりなおその効力を有するものとされる平成三年改正法による改正前の租税特別措置法第六十五条の七から第六十五条の九まで」とする。
The provisions of Article 66 of the New Act apply to corporation tax pertaining to capital contributions prescribed in paragraph (1) of that Article that a corporation makes on or after January 1, 1992.
新法第六十六条の規定は、法人が平成四年一月一日以後に行う同条第一項に規定する出資に係る法人税について適用する。