Supplementary Provisions, Article 27Transitional Measures Concerning Special Corporation Tax Credit Where a Consolidated Corporation Has a Carried-Over Excess of the Tax Credit Limit Related to Industrial Machinery, etc. in Free Trade Zones, etc.
第二十七条（連結法人が自由貿易地域等における工業用機械等に係る繰越税額控除限度超過額を有する場合の法人税額の特別控除に関する経過措置）
With regard to the application of the provisions of Article 68-13 of the New Act on Special Measures Concerning Taxation in the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation has, in each business year of that consolidated parent corporation or each of its consolidated subsidiary corporations that commenced within four years before the date of commencement of each consolidated business year, a total amount of the portion of the maximum tax credit prescribed in Article 42-9, 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, etc. (Act No. 15 of 2002) that has not been fully deducted even after the deduction prescribed in paragraph (3) of that Article, in paragraph (3) of that Article, the phrase "Article 42-9, paragraph (1)" is deemed to be replaced with "Article 42-9, paragraph (1) or Article 42-9, 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, etc. (Act No. 15 of 2002) (hereinafter referred to as the "2002 Former Act" in this paragraph and paragraph (6))", the phrase "paragraph (1) of that Article" is deemed to be replaced with "Article 42-9, paragraph (1) or Article 42-9, paragraph (1) of the 2002 Former Act", and the phrase "paragraph (2) of that Article" is deemed to be replaced with "Article 42-9, paragraph (2) or Article 42-9, paragraph (2) of the 2002 Former Act", and in paragraph (6) of that Article, the phrase "Article 42-9, paragraph (1)" is deemed to be replaced with "Article 42-9, paragraph (1) or Article 42-9, paragraph (1) of the 2002 Former Act", and the phrase "Article 42-9, paragraph (2)" is deemed to be replaced with "Article 42-9, paragraph (2) or Article 42-9, paragraph (2) of the 2002 Former Act".
連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が、各連結事業年度開始の日前四年以内に開始した当該連結親法人又はその各連結子法人の各事業年度において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前の租税特別措置法第四十二条の九第一項に規定する税額控除限度額のうち同条第三項に規定する控除をしてもなお控除しきれない金額の合計額を有する場合における新租税特別措置法第六十八条の十三の規定の適用については、同条第三項中「第四十二条の九第一項」とあるのは「第四十二条の九第一項又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前の租税特別措置法（以下この項及び第六項において「平成十四年旧法」という。）第四十二条の九第一項」と、「同条第一項」とあるのは「第四十二条の九第一項又は平成十四年旧法第四十二条の九第一項」と、「同条第二項」とあるのは「第四十二条の九第二項又は平成十四年旧法第四十二条の九第二項」と、同条第六項中「第四十二条の九第一項」とあるのは「第四十二条の九第一項又は平成十四年旧法第四十二条の九第一項」と、「第四十二条の九第二項」とあるのは「第四十二条の九第二項又は平成十四年旧法第四十二条の九第二項」とする。