Supplementary Provisions, Article 26Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where Business Base Strengthening Equipment Is Acquired, etc.
第二十六条（事業基盤強化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 42-7 of the New Act apply to business base strengthening equipment prescribed in paragraph (1) of that Article that a corporation acquires, manufactures or leases on or after the Effective Date, and the provisions then in force continue to govern business base strengthening equipment prescribed in Article 42-7, paragraph (1) of the Former Act that a corporation acquired, manufactured or leased before the Effective Date.
新法第四十二条の七の規定は、法人が施行日以後に取得若しくは製作又は賃借をする同条第一項に規定する事業基盤強化設備について適用し、法人が施行日前に取得若しくは製作又は賃借をした旧法第四十二条の七第一項に規定する事業基盤強化設備については、なお従前の例による。
With regard to depreciable assets specified in the items of Article 42-7, paragraph (13) of the Former Act that a corporation prescribed in that paragraph acquired, manufactured or leased on or before December 31, 1994, the provisions of that paragraph through paragraph (17) of that Article remain in force. In this case, the phrase "paragraph (1) or (2), paragraph (1) of the following Article" in paragraph (13) of that Article is deemed to be replaced with "the provisions of Article 42-4, paragraphs (2) through (4) of the 1995 New Act or Articles 42-5 through 42-7, Article 42-9, paragraph (1) of the 1995 New Act", the phrase "Article 46-4" with "Article 46-3", the phrase "第四十九条又は" (Article 49 or) with "第四十九条若しくは" (Article 49 or, joining a smaller group of alternatives), the phrase "Article 52-3, paragraph (1)" with "Article 52-3, paragraph (1) of the 1995 New Act", the phrase "paragraph (1), item (i)" in item (i) of that paragraph with "Article 42-7, paragraph (1), item (i) of the 1995 New Act", the phrase "Article 45-2, paragraph (1)" in item (ii) of that paragraph with "Article 45-2, paragraph (1) of the 1995 New Act", the phrase "Article 52-3, paragraph (1) pertaining to that paragraph" in paragraph (14) of that Article with "Article 52-3, paragraph (1) of the 1995 New Act pertaining to that paragraph", the phrase "paragraph (2), paragraph (3), paragraph (4) (including where applied mutatis mutandis pursuant to paragraph (16)), paragraph (6) (including where applied mutatis mutandis pursuant to paragraph (16)), this paragraph and the following paragraph, Article 42-4" with "this paragraph and the following paragraph, and Article 42-7, paragraphs (4) and (6) of the 1995 New Act as applied mutatis mutandis pursuant to paragraph (16), and Article 42-4 of the 1995 New Act", the phrase "paragraph (2) of the preceding Article" with "Article 42-6, paragraph (2)", the phrase "paragraph (2) of the following Article" with "Article 42-7, paragraphs (2) through (4) and (6), Article 42-8, paragraph (6), Article 42-9, paragraph (2)", the phrase "paragraph (1) or (2), paragraph (1) of the following Article" with "the provisions of Article 42-4, paragraphs (2) through (4) of the 1995 New Act or Articles 42-5 through 42-7, Article 42-9, paragraph (1) of the 1995 New Act", the phrase "Article 46-4" with "Article 46-3", the phrase "第四十九条又は" (Article 49 or) with "第四十九条若しくは" (Article 49 or, joining a smaller group of alternatives), the phrase "Article 52-3, paragraph (1) pertaining to the provisions" with "Article 52-3, paragraph (1) of the 1995 New Act pertaining to the provisions", the phrase "paragraph (2) with respect to business base strengthening equipment" with "paragraph (2) of that Article with respect to business base strengthening equipment prescribed in Article 42-7, paragraph (1) of the 1995 New Act (referred to as 'business base strengthening equipment' in the following paragraph)", the phrase "the provisions of paragraph (3) of the preceding Article or paragraph (3)" in paragraph (15) of that Article with "Article 42-6, paragraph (3) or Article 42-7, paragraph (3) of the 1995 New Act", the phrase "paragraph (2)" with "Article 42-7, paragraph (2) of the 1995 New Act", and the phrase "paragraph (4)" in paragraphs (16) and (17) of that Article with "Article 42-7, paragraph (4) of the 1995 New Act".
旧法第四十二条の七第十三項に規定する法人が平成六年十二月三十一日以前に取得若しくは製作又は賃借をした同項各号に定める減価償却資産については、同項から同条第十七項までの規定は、なおその効力を有する。この場合において、同条第十三項中「第一項若しくは第二項、次条第一項」とあるのは「平成七年新法第四十二条の四第二項から第四項までの規定又は平成七年新法第四十二条の五から第四十二条の七まで、第四十二条の九第一項」と、「第四十六条の四」とあるのは「第四十六条の三」と、「第四十九条又は」とあるのは「第四十九条若しくは」と、「第五十二条の三第一項」とあるのは「平成七年新法第五十二条の三第一項」と、同項第一号中「第一項第一号」とあるのは「平成七年新法第四十二条の七第一項第一号」と、同項第二号中「第四十五条の二第一項」とあるのは「平成七年新法第四十五条の二第一項」と、同条第十四項中「同項に係る第五十二条の三第一項」とあるのは「同項に係る平成七年新法第五十二条の三第一項」と、「第二項、第三項、第四項（第十六項において準用する場合を含む。）、第六項（第十六項において準用する場合を含む。）、この項及び次項、第四十二条の四」とあるのは「この項及び次項並びに第十六項において準用する平成七年新法第四十二条の七第四項及び第六項並びに平成七年新法第四十二条の四」と、「前条第二項」とあるのは「第四十二条の六第二項」と、「次条第二項」とあるのは「第四十二条の七第二項から第四項まで及び第六項、第四十二条の八第六項、第四十二条の九第二項」と、「第一項若しくは第二項、次条第一項」とあるのは「平成七年新法第四十二条の四第二項から第四項までの規定又は平成七年新法第四十二条の五から第四十二条の七まで、第四十二条の九第一項」と、「第四十六条の四」とあるのは「第四十六条の三」と、「第四十九条又は」とあるのは「第四十九条若しくは」と、「規定に係る第五十二条の三第一項」とあるのは「規定に係る平成七年新法第五十二条の三第一項」と、「事業基盤強化設備につき第二項」とあるのは「平成七年新法第四十二条の七第一項に規定する事業基盤強化設備（次項において「事業基盤強化設備」という。）につき同条第二項」と、同条第十五項中「前条第三項の規定又は第三項」とあるのは「平成七年新法第四十二条の六第三項又は第四十二条の七第三項」と、「第二項」とあるのは「平成七年新法第四十二条の七第二項」と、同条第十六項及び第十七項中「第四項」とあるのは「平成七年新法第四十二条の七第四項」とする。
With regard to the application of the provisions of Article 42-4 through Article 42-9, Article 52-2, Article 52-3, Article 64 (including where applied mutatis mutandis pursuant to Article 64-2, paragraph (6) and Article 65, paragraph (6) of the New Act), Article 65-7 (including where applied mutatis mutandis pursuant to Article 65-8, paragraph (7) of the New Act) and Article 67-4 of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "Article 68-2" in Article 42-4, paragraph (1) of the New Act is deemed to be replaced with "Article 68-2, Article 42-7, paragraphs (14) and (15) of the Act on Special Measures Concerning Taxation before the amendment by the 1995 Amending Act, which remain in force pursuant to the provisions of Article 26, paragraph (2) of the Supplementary Provisions of the 1995 Amending Act (referred to as 'Article 42-7, paragraphs (14) and (15) of the 1995 Former Act' in the following Article through Article 42-9), and Article 42-7, paragraphs (4) and (6) as applied mutatis mutandis pursuant to Article 42-7, paragraph (16) of the Act on Special Measures Concerning Taxation before the amendment by the 1995 Amending Act, which remains in force pursuant to the provisions of Article 26, paragraph (2) of the Supplementary Provisions of the 1995 Amending Act (referred to as 'Article 42-7, paragraph (16) of the 1995 Former Act' in the following Article through Article 42-9)", the phrase "Article 68-2" in Article 42-5, paragraph (2) of the New Act with "Article 68-2, Article 42-7, paragraphs (14) and (15) of the 1995 Former Act, and Article 42-7, paragraphs (4) and (6) as applied mutatis mutandis pursuant to Article 42-7, paragraph (16) of the 1995 Former Act", the phrase "Article 68-2" in Article 42-6, paragraph (2) of the New Act with "Article 68-2, Article 42-7, paragraphs (14) and (15) of the 1995 Former Act, and paragraphs (4) and (6) of the following Article as applied mutatis mutandis pursuant to Article 42-7, paragraph (16) of the 1995 Former Act", the phrase "this paragraph through paragraph (4) and paragraph (6)" in Article 42-7, paragraph (2) of the New Act with "this paragraph, the following paragraph, paragraph (4) (including where applied mutatis mutandis pursuant to Article 42-7, paragraph (16) of the 1995 Former Act) and paragraph (6) (including where applied mutatis mutandis pursuant to Article 42-7, paragraph (16) of the 1995 Former Act)", the phrase "Article 68-2" with "Article 68-2 and Article 42-7, paragraphs (14) and (15) of the 1995 Former Act", the phrase "under the preceding paragraph" in paragraph (3) of that Article with "or advanced machinery, etc. prescribed in Article 42-7, paragraph (13) of the Act on Special Measures Concerning Taxation before the amendment by the 1995 Amending Act, which remains in force pursuant to the provisions of Article 26, paragraph (2) of the Supplementary Provisions of the 1995 Amending Act, under the preceding paragraph or paragraph (14) of that Article", the phrase "under paragraph (2) or the preceding paragraph" in paragraph (4) of that Article with "or depreciable assets specified in the items of Article 42-7, paragraph (13) of the Act on Special Measures Concerning Taxation before the amendment by the 1995 Amending Act, which remains in force pursuant to the provisions of Article 26, paragraph (2) of the Supplementary Provisions of the 1995 Amending Act, under paragraph (2) or the preceding paragraph or paragraph (14) or (15) of that Article", the phrase ", dissolution" in Article 42-8, paragraph (1) of the New Act with ", a business year subject to transitional measures (meaning a business year for which the provisions of Article 42-7, paragraph (13) of the Act on Special Measures Concerning Taxation before the amendment by the 1995 Amending Act, which remains in force pursuant to the provisions of Article 26, paragraph (2) of the Supplementary Provisions of the 1995 Amending Act or of Article 52-3, paragraph (1) of that Act pertaining to that paragraph, the provisions of Article 42-7, paragraph (14) or (15) of the Act on Special Measures Concerning Taxation before the amendment by the 1995 Amending Act, which remain in force pursuant to the provisions of Article 26, paragraph (2) of the Supplementary Provisions of the 1995 Amending Act, or the provisions of paragraph (4) of the preceding Article as applied mutatis mutandis pursuant to Article 42-7, paragraph (16) of the 1995 Former Act are applied; the same applies in paragraph (4)), dissolution", the phrase "Article 68-2" in paragraph (2) of that Article with "Article 68-2 and paragraph (6) of the preceding Article as applied mutatis mutandis pursuant to Article 42-7, paragraph (16) of the 1995 Former Act", the phrase ", dissolution" in paragraph (4) of that Article with ", a business year subject to transitional measures, dissolution", the phrase "Article 68-2" in Article 42-9, paragraph (2) of the New Act with "Article 68-2, Article 42-7, paragraphs (14) and (15) of the 1995 Former Act, and Article 42-7, paragraphs (4) and (6) as applied mutatis mutandis pursuant to Article 42-7, paragraph (16) of the 1995 Former Act", the phrase "or Articles 43 through 49" in Article 52-2, paragraph (1) of the New Act with "or Articles 43 through 49 or Article 42-7, paragraph (13) of the Act on Special Measures Concerning Taxation before the amendment by the 1995 Amending Act, which remains in force pursuant to the provisions of Article 26, paragraph (2) of the Supplementary Provisions of the 1995 Amending Act (hereinafter referred to as 'Article 42-7, paragraph (13) of the 1995 Former Act')", the phrase "or Articles 43 through 49" in paragraphs (2) and (3) of that Article and Article 52-3, paragraph (1) of the New Act with "or Articles 43 through 49 or Article 42-7, paragraph (13) of the 1995 Former Act", the phrase "through paragraph (4)" in Article 64, paragraph (6) of the New Act with "through paragraph (4) and Article 42-7, paragraph (14) of the Act on Special Measures Concerning Taxation before the amendment by the 1995 Amending Act, which remains in force pursuant to the provisions of Article 26, paragraph (2) of the Supplementary Provisions of the 1995 Amending Act (referred to as 'Article 42-7, paragraph (14) of the 1995 Former Act' in Article 65-7, paragraph (7) and Article 67-4, paragraph (6))", the phrase "through Article 50" with "through Article 50 and Article 42-7, paragraph (13) of the 1995 Former Act", the phrase "through paragraph (4)" in Article 65-7, paragraph (7) and Article 67-4, paragraph (6) of the New Act with "through paragraph (4) and Article 42-7, paragraph (14) of the 1995 Former Act", and the phrase "through Article 50" with "through Article 50 and Article 42-7, paragraph (13) of the 1995 Former Act", and beyond this, the technical replacement of terms in the provisions of laws and regulations concerning corporation tax and other necessary matters concerning the application of the provisions of the preceding paragraph are specified by Cabinet Order.
前項の規定の適用がある場合における新法第四十二条の四から第四十二条の九まで、第五十二条の二、第五十二条の三、第六十四条（新法第六十四条の二第六項及び第六十五条第六項において準用する場合を含む。）、第六十五条の七（新法第六十五条の八第七項において準用する場合を含む。）及び第六十七条の四の規定の適用については、新法第四十二条の四第一項中「第六十八条の二」とあるのは「第六十八条の二並びに平成七年改正法附則第二十六条第二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七年改正法による改正前の租税特別措置法第四十二条の七第十四項及び第十五項（次条から第四十二条の九までにおいて「平成七年旧法第四十二条の七第十四項及び第十五項」という。）並びに平成七年改正法附則第二十六条第二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七年改正法による改正前の租税特別措置法第四十二条の七第十六項（次条から第四十二条の九までにおいて「平成七年旧法第四十二条の七第十六項」という。）において準用する第四十二条の七第四項及び第六項」と、新法第四十二条の五第二項中「第六十八条の二」とあるのは「第六十八条の二並びに平成七年旧法第四十二条の七第十四項及び第十五項並びに平成七年旧法第四十二条の七第十六項において準用する第四十二条の七第四項及び第六項」と、新法第四十二条の六第二項中「第六十八条の二」とあるのは「第六十八条の二並びに平成七年旧法第四十二条の七第十四項及び第十五項並びに平成七年旧法第四十二条の七第十六項において準用する次条第四項及び第六項」と、新法第四十二条の七第二項中「この項から第四項まで及び第六項」とあるのは「この項、次項、第四項（平成七年旧法第四十二条の七第十六項において準用する場合を含む。）及び第六項（平成七年旧法第四十二条の七第十六項において準用する場合を含む。）」と、「第六十八条の二」とあるのは「第六十八条の二並びに平成七年旧法第四十二条の七第十四項及び第十五項」と、同条第三項中「につき前項」とあるのは「又は平成七年改正法附則第二十六条第二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七年改正法による改正前の租税特別措置法第四十二条の七第十三項に規定する高度化機械等につき前項又は同条第十四項」と、同条第四項中「につき第二項又は前項」とあるのは「又は平成七年改正法附則第二十六条第二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七年改正法による改正前の租税特別措置法第四十二条の七第十三項各号に定める減価償却資産につき第二項若しくは前項又は同条第十四項若しくは第十五項」と、新法第四十二条の八第一項中「、解散」とあるのは「、経過措置適用事業年度（平成七年改正法附則第二十六条第二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七年改正法による改正前の租税特別措置法第四十二条の七第十三項若しくは同項の規定に係る第五十二条の三第一項の規定、平成七年改正法附則第二十六条第二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七年改正法による改正前の租税特別措置法第四十二条の七第十四項若しくは第十五項の規定又は平成七年旧法第四十二条の七第十六項において準用する前条第四項の規定の適用を受ける事業年度をいう。第四項において同じ。）、解散」と、同条第二項中「第六十八条の二」とあるのは「第六十八条の二並びに平成七年旧法第四十二条の七第十六項において準用する前条第六項」と、同条第四項中「、解散」とあるのは「、経過措置適用事業年度、解散」と、新法第四十二条の九第二項中「第六十八条の二」とあるのは「第六十八条の二並びに平成七年旧法第四十二条の七第十四項及び第十五項並びに平成七年旧法第四十二条の七第十六項において準用する第四十二条の七第四項及び第六項」と、新法第五十二条の二第一項中「又は第四十三条から第四十九条まで」とあるのは「若しくは第四十三条から第四十九条まで又は平成七年改正法附則第二十六条第二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七年改正法による改正前の租税特別措置法第四十二条の七第十三項（以下「平成七年旧法第四十二条の七第十三項」という。）」と、同条第二項及び第三項並びに新法第五十二条の三第一項中「又は第四十三条から第四十九条まで」とあるのは「若しくは第四十三条から第四十九条まで又は平成七年旧法第四十二条の七第十三項」と、新法第六十四条第六項中「第四項まで」とあるのは「第四項まで及び平成七年改正法附則第二十六条第二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七年改正法による改正前の租税特別措置法第四十二条の七第十四項（第六十五条の七第七項及び第六十七条の四第六項において「平成七年旧法第四十二条の七第十四項」という。）」と、「第五十条まで」とあるのは「第五十条まで並びに平成七年旧法第四十二条の七第十三項」と、新法第六十五条の七第七項及び第六十七条の四第六項中「第四項まで」とあるのは「第四項まで及び平成七年旧法第四十二条の七第十四項」と、「第五十条まで」とあるのは「第五十条まで並びに平成七年旧法第四十二条の七第十三項」とするほか、法人税に関する法令の規定の技術的読替えその他前項の規定の適用に関し必要な事項は、政令で定める。
With regard to the application of the provisions of the preceding two paragraphs during the period from the Effective Date to the day before the date specified in Article 1, item (ii) of the Supplementary Provisions, the phrase "Article 42-9, paragraph (1)" in paragraph (2) is deemed to be replaced with "Article 42-8, paragraph (1)", the phrase "Article 42-8, paragraph (6), Article 42-9, paragraph (2)" with "Article 42-8, paragraph (2)", the phrase "through Article 42-9" in the preceding paragraph with "through Article 42-8", the phrase "the phrase ', dissolution' in Article 42-8, paragraph (1) of the New Act with ', a business year subject to transitional measures (meaning a business year for which the provisions of Article 42-7, paragraph (13) of the Act on Special Measures Concerning Taxation before the amendment by the 1995 Amending Act, which remains in force pursuant to the provisions of Article 26, paragraph (2) of the Supplementary Provisions of the 1995 Amending Act or of Article 52-3, paragraph (1) of that Act pertaining to that paragraph, the provisions of Article 42-7, paragraph (14) or (15) of the Act on Special Measures Concerning Taxation before the amendment by the 1995 Amending Act, which remain in force pursuant to the provisions of Article 26, paragraph (2) of the Supplementary Provisions of the 1995 Amending Act, or the provisions of paragraph (4) of the preceding Article as applied mutatis mutandis pursuant to Article 42-7, paragraph (16) of the 1995 Former Act are applied; the same applies in paragraph (4)), dissolution', the phrase 'Article 68-2' in paragraph (2) of that Article with 'Article 68-2 and paragraph (6) of the preceding Article as applied mutatis mutandis pursuant to Article 42-7, paragraph (16) of the 1995 Former Act', the phrase ', dissolution' in paragraph (4) of that Article with ', a business year subject to transitional measures, dissolution', the phrase 'Article 68-2' in Article 42-9, paragraph (2) of the New Act" with "the phrase 'Article 68-2' in Article 42-8, paragraph (2) of the New Act", and the phrase "Article 42-7, paragraphs (4) and (6) as applied mutatis mutandis pursuant to Article 42-7, paragraph (16) of the 1995 Former Act', the phrase 'or Articles 43 through 49' in Article 52-2, paragraph (1)" with "paragraphs (4) and (6) of the preceding Article as applied mutatis mutandis pursuant to Article 42-7, paragraph (16) of the 1995 Former Act', the phrase 'or Articles 43 through 49' in Article 52-2, paragraph (1)".
施行日から附則第一条第二号に定める日の前日までの間における前二項の規定の適用については、第二項中「第四十二条の九第一項」とあるのは「第四十二条の八第一項」と、「第四十二条の八第六項、第四十二条の九第二項」とあるのは「第四十二条の八第二項」と、前項中「第四十二条の九まで」とあるのは「第四十二条の八まで」と、「新法第四十二条の八第一項中「、解散」とあるのは「、経過措置適用事業年度（平成七年改正法附則第二十六条第二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七年改正法による改正前の租税特別措置法第四十二条の七第十三項若しくは同項の規定に係る第五十二条の三第一項の規定、平成七年改正法附則第二十六条第二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七年改正法による改正前の租税特別措置法第四十二条の七第十四項若しくは第十五項の規定又は平成七年旧法第四十二条の七第十六項において準用する前条第四項の規定の適用を受ける事業年度をいう。第四項において同じ。）、解散」と、同条第二項中「第六十八条の二」とあるのは「第六十八条の二並びに平成七年旧法第四十二条の七第十六項において準用する前条第六項」と、同条第四項中「、解散」とあるのは「、経過措置適用事業年度、解散」と、新法第四十二条の九第二項」とあるのは「新法第四十二条の八第二項」と、「第四十二条の七第四項及び第六項」と、新法第五十二条の二第一項」とあるのは「前条第四項及び第六項」と、新法第五十二条の二第一項」とする。