Supplementary Provisions, Article 27Transitional Measures Concerning Reserves of Corporations
第二十七条（法人の準備金に関する経過措置）
The provisions of Article 55 of the New Act on Special Measures Concerning Taxation apply to specified shares, etc. prescribed in paragraph (1) of that Article that a corporation acquires on or after the Effective Date, and the provisions then in force continue to govern specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired before the Effective Date.
新租税特別措置法第五十五条の規定は、法人が施行日以後に取得する同条第一項に規定する特定株式等について適用し、法人が施行日前に取得した旧租税特別措置法第五十五条第一項に規定する特定株式等については、なお従前の例による。
With regard to shares or equity prescribed in Article 16, paragraph (4) of the Act on Special Measures for Okinawa Promotion and Development that a domestic corporation prescribed in that paragraph acquires during the period from the Effective Date to March 31, 2002, the provisions of Article 55 of the Former Act on Special Measures Concerning Taxation 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 (8) 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第十六条第四項に規定する内国法人が施行日から平成十四年三月三十一日までの間に取得する同項に規定する株式又は出資については、旧租税特別措置法第五十五条の規定は、なおその効力を有する。この場合において、同条第八項中「大蔵省令」とあるのは、「財務省令」とする。
With regard to the calculation of the amount of income for business years beginning on or after the Effective Date of a corporation prescribed in Article 55-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that holds an amount of reserve for abandonment of offshore oil and gas fields that it set aside pursuant to the provisions of that paragraph in a business year that began before the Effective Date, the provisions of that Article remain in force. In this case, the phrase "March 31, 2000" in that paragraph is deemed to be replaced with "March 31, 2005", the phrase "Article 55-6, paragraph (1)" in paragraph (7) of that Article is deemed to be replaced with "Article 55-6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 9 of 1999), which remains in force pursuant to the provisions of Article 27, paragraph (3) of the Supplementary Provisions of that Act", and the phrase "March 31, 2000" in paragraph (8) of that Article is deemed to be replaced with "March 31, 2005".
旧租税特別措置法第五十五条の六第一項に規定する法人で施行日前に開始した事業年度において同項の規定により積み立てた海洋油田・ガス田廃鉱準備金の金額を有するものの施行日以後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。この場合において、同項中「平成十二年三月三十一日」とあるのは「平成十七年三月三十一日」と、同条第七項中「第五十五条の六第一項」とあるのは「租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成十一年法律第九号）附則第二十七条第三項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法第五十五条の六第一項」と、同条第八項中「平成十二年三月三十一日」とあるのは「平成十七年三月三十一日」とする。
The provisions then in force continue to govern the inclusion in gross profit of the amount of reserve for gas calorific value conversion that a corporation specified by Order of the Ministry of Finance as a large-scale business operator prescribed in Article 56-2, paragraph (1) of the New Act on Special Measures Concerning Taxation set aside, in a business year that began before the Effective Date, pursuant to the provisions of Article 56-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation.
新租税特別措置法第五十六条の二第一項に規定する大規模な事業者として財務省令で定める法人が施行日前に開始した事業年度において旧租税特別措置法第五十六条の二第一項の規定により積み立てたガス熱量変更準備金の金額の益金の額への算入については、なお従前の例による。
The provisions of Article 56-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a corporation for business years that ended before the Effective Date. In this case, with regard to the application of the provisions of that paragraph in a business year of a corporation that began before the Effective Date and ends on or after the Effective Date, the phrase "130,000 yen" in that paragraph is deemed to be replaced with "150,000 yen".
新租税特別措置法第五十六条の三第一項の規定は、法人の施行日以後に終了する事業年度分の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ける同項の規定の適用については、同項中「十三万円」とあるのは、「十五万円」とする。
With regard to the amount of reserve for drought that a corporation prescribed in Article 57-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation set aside pursuant to the provisions of that paragraph in a business year that began before the Effective Date, and the amount of reserve for drought that it sets aside in each business year beginning during the period from the Effective Date to March 31, 2002, the provisions of that Article remain in force. In this case, the phrase "Article 2, paragraph (1), item (vii)" in that paragraph is deemed to be replaced with "Article 2, paragraph (1), item (ix)", the phrase "whichever is lower" is deemed to be replaced with "whichever is lower (or, for a business year beginning during the period from April 1, 1999 to March 31, 2000, the amount equivalent to 75 percent of that lower amount; for a business year beginning during the period from April 1, 2000 to March 31, 2001, the amount equivalent to 50 percent of that lower amount; and for a business year beginning during the period from April 1, 2001 to March 31, 2002, the amount equivalent to 25 percent of that lower amount)", and the phrase "Article 57-2, paragraph (1)" in paragraph (8) of that Article is deemed to be replaced with "Article 57-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 9 of 1999), which remains in force pursuant to the provisions of Article 27, paragraph (6) of the Supplementary Provisions of that Act".
旧租税特別措置法第五十七条の二第一項に規定する法人が施行日前に開始した事業年度において同項の規定により積み立てた渇水準備金の金額及び施行日から平成十四年三月三十一日までの間に開始する各事業年度において積み立てる渇水準備金の金額については、同条の規定は、なおその効力を有する。この場合において、同項中「第二条第一項第七号」とあるのは「第二条第一項第九号」と、「いずれか低い金額」とあるのは「いずれか低い金額（平成十一年四月一日から平成十二年三月三十一日までの間に開始する事業年度については当該いずれか低い金額の百分の七十五に相当する金額とし、同年四月一日から平成十三年三月三十一日までの間に開始する事業年度については当該いずれか低い金額の百分の五十に相当する金額とし、同年四月一日から平成十四年三月三十一日までの間に開始する事業年度については当該いずれか低い金額の百分の二十五に相当する金額とする。）」と、同条第八項中「第五十七条の二第一項」とあるのは「租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成十一年法律第九号）附則第二十七条第六項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法第五十七条の二第一項」とする。
Supplementary Provisions, Article 28Transitional Measures Concerning Special Deduction for Income from Overseas Transactions Involving Technology, etc. of Corporations
第二十八条（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 on Special Measures Concerning Taxation apply to corporation tax of a corporation for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a corporation for business years that ended before the Effective Date. In this case, with regard to the application of the provisions of paragraph (1) of that Article in a business year of a corporation that began before the Effective Date and ends on or after the Effective Date, the phrase "included in gross revenue" in that paragraph is deemed to be replaced with "included in gross revenue from overseas transactions involving technology, etc. prescribed in Article 58, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 9 of 1999), or", the phrase "12 percent of that revenue" is deemed to be replaced with "6 percent (or 12 percent, for revenue from transactions listed in item (ii) of that paragraph) of the revenue from transactions listed in the items of paragraph (2) of that Article during the period from the first day of that business year to March 31, 1999, and an amount equivalent to 12 percent of the revenue from overseas transactions involving technology, etc. during the period from April 1, 1999 to the end of that business year", and the phrase "amount (where that amount" is deemed to be replaced with "amount, the total of those amounts (where that total".
新租税特別措置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ける同条第一項の規定の適用については、同項中「総収入金額のうちに」とあるのは「総収入金額のうちに租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成十一年法律第九号）第一条の規定による改正前の租税特別措置法第五十八条第一項に規定する技術等海外取引又は」と、「当該収入金額の百分の十二」とあるのは「当該事業年度開始の日から平成十一年三月三十一日までの期間内の同条第二項各号に掲げる取引による収入金額の百分の六（同項第二号に掲げる取引によるものについては、百分の十二）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技術等海外取引による収入金額の百分の十二」と、「金額（当該金額」とあるのは「金額との合計額（当該合計額」とする。
Supplementary Provisions, Article 29Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets of Corporations
第二十九条（法人の資産の譲渡等の場合の課税の特例に関する経過措置）
The provisions of Article 65-4, paragraph (1), item (iii) of the New Act on Special Measures Concerning Taxation apply to corporation tax on a transfer of land, etc. prescribed in that paragraph that a corporation makes on or after January 1, 1999, and the provisions then in force continue to govern corporation tax on a transfer of land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before that date.
新租税特別措置法第六十五条の四第一項第三号の規定は、法人が平成十一年一月一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、法人が同日前に行った旧租税特別措置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 (xviii) of the New Act on Special Measures Concerning Taxation apply to corporation tax on a transfer of land, etc. prescribed in that paragraph that a corporation makes on or after the Effective Date.
新租税特別措置法第六十五条の四第一項第十八号の規定は、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する。
The provisions then in force continue to govern corporation tax on a transfer of assets listed in the left-hand column of item (xx) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation or in the left-hand column of item (xxi) of that table that was made before the Effective Date by a corporation listed in (a) of the left-hand column of item (xx) of that table, or in (a) or (c) of the left-hand column of item (xxi) of that table.
旧租税特別措置法第六十五条の七第一項の表の第二十号の上欄のイ又は同表の第二十一号の上欄のイ若しくはハに掲げる法人が施行日前に行った同表の第二十号の上欄又は同表の第二十一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。
With regard to corporation tax on a transfer of assets listed in the left-hand column of item (xx) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation listed in (a) of that column makes during the period from the Effective Date to the day on which three years have elapsed from the date on which the corporation obtained the approval referred to in (a) of that column, the provisions of that Article through Article 65-9 (limited to the part concerning (a) of that column) remain in force. In this case, the phrase "until March 31, 1999" in (a) of that column is deemed to be replaced with "until the day before the date on which the Act on Support for Business Innovation of Small and Medium Sized Enterprises (Act No. 18 of 1999) comes into effect"; the phrase "大蔵省令" (Order of the Ministry of Finance, under the Ministry's name before 2001) in Article 65-7, paragraphs (5) and (6) of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "財務省令" (Order of the Ministry of Finance, under its present name); the phrase "the provisions of Article 42-4, paragraphs (2) through (4), Article 42-9 and Article 42-10, and the provisions of Articles 42-5 through 42-8, Articles 42-12 through 45-2 and Articles 46-3 through 50, and the provisions of Article 52-3, paragraph (1) relating to those provisions" in paragraph (7) of that Article is deemed to be replaced with "the provisions listed in the items of Article 53, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002) (excluding the provisions of Article 46 and Article 46-2, paragraph (1) of that Act and the provisions of Article 52-3 of that Act relating to those provisions)"; and the phrase "大蔵省令" (Order of the Ministry of Finance, under the Ministry's name before 2001) in Article 65-8, paragraph (7) of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "財務省令" (Order of the Ministry of Finance, under its present name).
旧租税特別措置法第六十五条の七第一項の表の第二十号の上欄のイに掲げる法人が施行日から同欄のイの承認を受けた日以後三年を経過する日までの間に行う同欄に掲げる資産の譲渡に係る法人税については、同条から第六十五条の九まで（同欄のイに係る部分に限る。）の規定は、なおその効力を有する。この場合において、同欄のイ中「平成十一年三月三十一日まで」とあるのは「中小企業経営革新支援法（平成十一年法律第十八号）の施行の日の前日まで」と、旧租税特別措置法第六十五条の七第五項及び第六項中「大蔵省令」とあるのは「財務省令」と、同条第七項中「第四十二条の四第二項から第四項まで、第四十二条の九及び第四十二条の十の規定並びに第四十二条の五から第四十二条の八まで、第四十二条の十二から第四十五条の二まで及び第四十六条の三から第五十条まで並びにこれらの規定に係る第五十二条の三第一項の規定」とあるのは「租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）第一条の規定による改正後の租税特別措置法第五十三条第一項各号に掲げる規定（同法第四十六条及び第四十六条の二第一項並びにこれらの規定に係る同法第五十二条の三の規定を除く。）」と、旧租税特別措置法第六十五条の八第七項中「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 the preceding paragraph on or after the date on which the Act on Support for Business Innovation of Small and Medium Sized Enterprises comes into effect, the phrase 'comes into effect";' in that paragraph is deemed to be replaced with 'comes into effect"; the phrase "Act on Temporary Measures for Facilitating Adaptation to Structural Changes in the Economy through Entry into New Fields, etc. by Specified Small and Medium Sized Enterprises" is deemed to be replaced with "Act on Temporary Measures for Facilitating Adaptation to Structural Changes in the Economy through Entry into New Fields, etc. by Specified Small and Medium Sized Enterprises (Act No. 93 of 1993) prior to its repeal pursuant to the provisions of Article 2 of the Supplementary Provisions of that Act";'.
With regard to the application of the provisions of Article 62-3, Articles 65-3 through 65-5 and Article 65-10 of the New Act on Special Measures Concerning Taxation in the case where the provisions of paragraph (4) apply, the phrase "or Article 64" in Article 62-3, paragraph (9) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with ", Article 64", the phrase "the provisions of Article 66" is deemed to be replaced with "the provisions of Article 66, or the provisions of Articles 65-7 through 65-9 of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 9 of 1999), which remain in force pursuant to the provisions of Article 29, paragraph (4) of the Supplementary Provisions of that Act (hereinafter referred to as 'the 1999 Former Act')", and the phrase "or the provisions of Article 65-14, paragraph (4)" is deemed to be replaced with "or the provisions of Article 65-14, paragraph (4), or the provisions of Article 65-7, paragraph (4) of the 1999 Former Act (including as applied mutatis mutandis pursuant to Article 65-8, paragraph (6) of the 1999 Former Act) or Article 65-8, paragraph (3) or (4) of the 1999 Former Act"; 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 on Special Measures Concerning Taxation is deemed to be replaced with "through Article 65-9, or Articles 65-7 through 65-9 of the 1999 Former Act"; and the phrase "or the preceding three Articles" in the items of Article 65-10, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "or the preceding three Articles, or Articles 65-7 through 65-9 of the 1999 Former Act".
第四項の規定の適用がある場合における新租税特別措置法第六十二条の三、第六十五条の三から第六十五条の五まで及び第六十五条の十の規定の適用については、新租税特別措置法第六十二条の三第九項中「又は第六十四条」とあるのは「、第六十四条」と、「第六十六条の規定」とあるのは「第六十六条の規定又は租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成十一年法律第九号）附則第二十九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同法第一条の規定による改正前の租税特別措置法（以下「平成十一年旧法」という。）第六十五条の七から第六十五条の九までの規定」と、「又は第六十五条の十四第四項の規定」とあるのは「若しくは第六十五条の十四第四項の規定又は平成十一年旧法第六十五条の七第四項（平成十一年旧法第六十五条の八第六項において準用する場合を含む。）若しくは第六十五条の八第三項若しくは第四項の規定」と、新租税特別措置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十一年旧法第六十五条の七から第六十五条の九まで」と、新租税特別措置法第六十五条の十第一項各号中「又は前三条」とあるのは「若しくは前三条又は平成十一年旧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 item (xxiii) of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax on a transfer of assets listed in the left-hand column of that item that a corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax on a transfer of assets listed in the left-hand column of item (xxiii) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date.
新租税特別措置法第六十五条の七第一項の表の第二十三号の規定は、法人が施行日以後に行う同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租税特別措置法第六十五条の七第一項の表の第二十三号の上欄に掲げる資産の譲渡に係る法人税については、なお従前の例による。
The provisions of Article 65-11, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax on an exchange or transfer of land, etc. prescribed in that paragraph that a corporation makes on or after January 1, 1999, and the provisions then in force continue to govern corporation tax on an exchange or transfer of land, etc. prescribed in Article 65-11, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before that date.
新租税特別措置法第六十五条の十一第一項の規定は、法人が平成十一年一月一日以後に行う同項に規定する土地等の交換又は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租税特別措置法第六十五条の十一第一項に規定する土地等の交換又は譲渡に係る法人税については、なお従前の例による。
Supplementary Provisions, Article 30Transitional Measures Concerning Special Provisions on Calculation of Income of Mining and Manufacturing Technology Research Associations, etc.
第三十条（鉱工業技術研究組合等の所得計算の特例に関する経過措置）
The provisions of Article 66-10, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation apply to fixed assets specified in that item that an association, etc. or a specified association, etc. listed in that item acquires or manufactures on or after the date on which the Act on Support for Business Innovation of Small and Medium Sized Enterprises comes into effect, and the provisions then in force continue to govern fixed assets specified in those provisions that a commercial and industrial association, etc. listed in Article 66-10, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation, a specified association or a specified commercial and industrial association, etc. listed in item (iii) of that paragraph, or an association, etc. listed in item (viii) of that paragraph acquired or manufactured before that date.
新租税特別措置法第六十六条の十第一項第二号の規定は、同号に掲げる組合等又は特定組合等が中小企業経営革新支援法の施行の日以後に取得又は製作をする同号に定める固定資産について適用し、旧租税特別措置法第六十六条の十第一項第二号に掲げる商工組合等、同項第三号に掲げる特定組合若しくは特定商工組合等又は同項第八号に掲げる組合等が同日前に取得又は製作をしたこれらの規定に定める固定資産については、なお従前の例による。
Supplementary Provisions, Article 31Transitional Measures Concerning Special Provisions on the Carryforward Period of Losses
第三十一条（欠損金の繰越期間の特例に関する経過措置）
The provisions of Article 66-12, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the amount of loss due to equipment disposal referred to in that paragraph relating to a disposal of equipment that a corporation carries out on or after the Effective Date, and the provisions then in force continue to govern the amount of loss due to equipment disposal prescribed in Article 66-12, paragraph (1) of the Former Act on Special Measures Concerning Taxation relating to a disposal of equipment that a corporation carried out before the Effective Date.
新租税特別措置法第六十六条の十二第一項の規定は、法人が施行日以後に行う設備の廃棄に係る同項の設備廃棄による欠損金額について適用し、法人が施行日前に行った設備の廃棄に係る旧租税特別措置法第六十六条の十二第一項に規定する設備廃棄による欠損金額については、なお従前の例による。
Supplementary Provisions, Article 32Transitional Measures Concerning Non-Application of Refunds by Carryback of Losses
第三十二条（欠損金の繰戻しによる還付の不適用に関する経過措置）
The provisions of Article 66-14 of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i) of that Article) apply to the amount of loss prescribed in that Article incurred in a business year of a corporation ending on or after the Effective Date.
新租税特別措置法第六十六条の十四（同条第一号に係る部分に限る。）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生じた同条に規定する欠損金額について適用する。
The provisions then in force continue to govern the amount of loss prescribed in Article 66-14 of the Former Act on Special Measures Concerning Taxation incurred in a business year of a corporation ending before the date on which the Act on Support for Business Innovation of Small and Medium Sized Enterprises comes into effect.
法人の中小企業経営革新支援法の施行の日前に終了する事業年度において生じた旧租税特別措置法第六十六条の十四に規定する欠損金額については、なお従前の例による。