Supplementary Provisions, Article 44Transitional Measures Concerning Special Provisions on the Carryover Period of Losses
第四十四条（欠損金の繰越期間の特例に関する経過措置）
With regard to the amount of loss incurred in a business year beginning before April 1, 2001 of a corporation prescribed in Article 66-12, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the provisions of that Article remain in force. In such a case, the terms and phrases listed in the middle column of the following table that appear in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
| Paragraph (1) | Corporation Tax Act | the Corporation Tax Act prior to the amendment by Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004) (referred to as the "Former Corporation Tax Act" in this Article) |
| Article 80, paragraph (1) of that Act | Article 80, paragraph (1) of the Former Corporation Tax Act | |
| Paragraph (2) | Act on General Rules for National Taxes | the Act on General Rules for National Taxes prior to the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004) |
| Act on Special Measures Concerning Taxation | the Act on Special Measures Concerning Taxation prior to the amendment by Article 7 of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004), which remains in force pursuant to the provisions of Article 44, paragraph (1) (Transitional Measures Concerning Special Provisions on the Carryover Period of Losses) of the Supplementary Provisions of that Act | |
| Paragraph (4) | Corporation Tax Act | the Former Corporation Tax Act |
| (Act on Special Measures Concerning Taxation | (the Act on Special Measures Concerning Taxation prior to the amendment by Article 7 of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004), which remains in force pursuant to the provisions of Article 44, paragraph (1) (Transitional Measures Concerning Special Provisions on the Carryover Period of Losses) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article) | |
| that Act | the Former Act on Special Measures Concerning Taxation Kept in Force | |
| "Act on Special Measures Concerning Taxation | "Former Act on Special Measures Concerning Taxation Kept in Force | |
| Paragraph (5) | Corporation Tax Act | the Former Corporation Tax Act |
| corporation referred to in Article 66-12, paragraph (1) of the Act on Special Measures Concerning Taxation | corporation referred to in Article 66-12, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 7 of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004), which remains in force pursuant to the provisions of Article 44, paragraph (1) (Transitional Measures Concerning Special Provisions on the Carryover Period of Losses) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this paragraph) | |
| provisions of Article 66-12, paragraph (1) of the Act on Special Measures Concerning Taxation | provisions of Article 66-12, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force | |
| Paragraph (6) | Corporation Tax Act | the Former Corporation Tax Act |
旧租税特別措置法第六十六条の十二第一項に規定する法人の平成十三年四月一日前に開始した事業年度において生じた欠損金額については、同条の規定は、なおその効力を有する。この場合において、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
| 第一項 | 法人税法 | 所得税法等の一部を改正する法律（平成十六年法律第十四号）第二条の規定による改正前の法人税法（以下この条において「旧法人税法」という。） |
| 同法第八十条第一項 | 旧法人税法第八十条第一項 | |
| 第二項 | 国税通則法 | 所得税法等の一部を改正する法律（平成十六年法律第十四号）第五条の規定による改正前の国税通則法 |
| 租税特別措置法 | 所得税法等の一部を改正する法律（平成十六年法律第十四号）附則第四十四条第一項（欠損金の繰越期間の特例に関する経過措置）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七条の規定による改正前の租税特別措置法 | |
| 第四項 | 法人税法 | 旧法人税法 |
| （租税特別措置法 | （所得税法等の一部を改正する法律（平成十六年法律第十四号）附則第四十四条第一項（欠損金の繰越期間の特例に関する経過措置）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七条の規定による改正前の租税特別措置法（以下この条において「旧効力措置法」という。） | |
| 同法 | 旧効力措置法 | |
| 「租税特別措置法 | 「旧効力措置法 | |
| 第五項 | 法人税法 | 旧法人税法 |
| 租税特別措置法第六十六条の十二第一項の法人 | 所得税法等の一部を改正する法律（平成十六年法律第十四号）附則第四十四条第一項（欠損金の繰越期間の特例に関する経過措置）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七条の規定による改正前の租税特別措置法（以下この項において「旧効力措置法」という。）第六十六条の十二第一項の法人 | |
| 租税特別措置法第六十六条の十二第一項の規定 | 旧効力措置法第六十六条の十二第一項の規定 | |
| 第六項 | 法人税法 | 旧法人税法 |
With regard to the amount of loss incurred in a business year beginning before April 1, 2001 of a corporation prescribed in Article 66-13, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation, the provisions of that Article remain in force. In such a case, the terms and phrases listed in the middle column of the following table that appear in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
| Paragraph (1) | Corporation Tax Act | the Corporation Tax Act prior to the amendment by Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004) (referred to as the "Former Corporation Tax Act" in this Article) |
| Article 80 of that Act (that Act | Article 80 of the Former Corporation Tax Act (the Former Corporation Tax Act | |
| Paragraph (2) | Corporation Tax Act | the Former Corporation Tax Act |
| Article 80 of that Act (that Act | Article 80 of the Former Corporation Tax Act (the Former Corporation Tax Act | |
| Paragraph (4) | Act on General Rules for National Taxes | the Act on General Rules for National Taxes prior to the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004) |
| Act on Special Measures Concerning Taxation | the Act on Special Measures Concerning Taxation prior to the amendment by Article 7 of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004), which remains in force pursuant to the provisions of Article 44, paragraph (2) (Transitional Measures Concerning Special Provisions on the Carryover Period of Losses) of the Supplementary Provisions of that Act | |
| Paragraph (6) | Corporation Tax Act | the Former Corporation Tax Act |
| (Act on Special Measures Concerning Taxation | (the Act on Special Measures Concerning Taxation prior to the amendment by Article 7 of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004), which remains in force pursuant to the provisions of Article 44, paragraph (2) (Transitional Measures Concerning Special Provisions on the Carryover Period of Losses) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article) | |
| that Act | the Former Act on Special Measures Concerning Taxation Kept in Force | |
| "Act on Special Measures Concerning Taxation | "Former Act on Special Measures Concerning Taxation Kept in Force | |
| Paragraph (7) | Corporation Tax Act | the Former Corporation Tax Act |
| prescribed in Article 66-13, paragraph (1) or (2) of the Act on Special Measures Concerning Taxation | prescribed in Article 66-13, paragraph (1) or (2) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 7 of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004), which remains in force pursuant to the provisions of Article 44, paragraph (2) (Transitional Measures Concerning Special Provisions on the Carryover Period of Losses) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this paragraph) | |
| of Article 66-13, paragraph (1) or (2) of the Act on Special Measures Concerning Taxation | of Article 66-13, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation Kept in Force | |
| Paragraph (8) | Corporation Tax Act | the Former Corporation Tax Act |
旧租税特別措置法第六十六条の十三第一項又は第二項に規定する法人の平成十三年四月一日前に開始した事業年度において生じた欠損金額については、同条の規定は、なおその効力を有する。この場合において、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
| 第一項 | 法人税法 | 所得税法等の一部を改正する法律（平成十六年法律第十四号）第二条の規定による改正前の法人税法（以下この条において「旧法人税法」という。） |
| 同法第八十条（同法 | 旧法人税法第八十条（旧法人税法 | |
| 第二項 | 法人税法 | 旧法人税法 |
| 同法第八十条（同法 | 旧法人税法第八十条（旧法人税法 | |
| 第四項 | 国税通則法 | 所得税法等の一部を改正する法律（平成十六年法律第十四号）第五条の規定による改正前の国税通則法 |
| 租税特別措置法 | 所得税法等の一部を改正する法律（平成十六年法律第十四号）附則第四十四条第二項（欠損金の繰越期間の特例に関する経過措置）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七条の規定による改正前の租税特別措置法 | |
| 第六項 | 法人税法 | 旧法人税法 |
| （租税特別措置法 | （所得税法等の一部を改正する法律（平成十六年法律第十四号）附則第四十四条第二項（欠損金の繰越期間の特例に関する経過措置）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七条の規定による改正前の租税特別措置法（以下この条において「旧効力措置法」という。） | |
| 同法 | 旧効力措置法 | |
| 「租税特別措置法 | 「旧効力措置法 | |
| 第七項 | 法人税法 | 旧法人税法 |
| 租税特別措置法第六十六条の十三第一項又は第二項に | 所得税法等の一部を改正する法律（平成十六年法律第十四号）附則第四十四条第二項（欠損金の繰越期間の特例に関する経過措置）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七条の規定による改正前の租税特別措置法（以下この項において「旧効力措置法」という。）第六十六条の十三第一項又は第二項に | |
| 租税特別措置法第六十六条の十三第一項又は第二項の | 旧効力措置法第六十六条の十三第一項又は第二項の | |
| 第八項 | 法人税法 | 旧法人税法 |
Supplementary Provisions, Article 45Transitional Measures Concerning Special Provisions on Taxation on Investment Corporations
第四十五条（投資法人に係る課税の特例に関する経過措置）
The provisions of Article 67-15 of the New Act on Special Measures Concerning Taxation apply to business years ending on or after the Effective Date in the case where a real estate investment corporation prescribed in paragraph (9) of that Article acquires, on or after the Effective Date, preferred equity investment certificates prescribed in that paragraph of a specific purpose company prescribed in that paragraph, or preferred equity investment certificates prescribed in paragraph (11) of that Article of a former specific purpose company prescribed in that paragraph.
新租税特別措置法第六十七条の十五の規定は、同条第九項に規定する不動産投資法人が施行日以後に同項に規定する特定目的会社の同項に規定する優先出資証券又は同条第十一項に規定する旧特定目的会社の同項に規定する優先出資証券を取得する場合で、施行日以後に終了する事業年度について適用する。
Supplementary Provisions, Article 46Transitional Measures Concerning Special Provisions on Corporation Tax Rates for Consolidated Corporations
第四十六条（連結法人の法人税率の特例に関する経過措置）
With regard to the application of the provisions listed in the second column of the table in Article 68-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to the consolidated income for each consolidated business year of a consolidated parent corporation within a consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act of that consolidated parent corporation that began before the Effective Date, the provisions then in force continue to govern.
連結親法人の施行日前に開始した法人税法第十五条の二第一項に規定する連結親法人事業年度における当該連結親法人の各連結事業年度の連結所得に係る旧租税特別措置法第六十八条の八第一項の表の第二欄に掲げる規定の適用については、なお従前の例による。
Supplementary Provisions, Article 47Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Consolidated Corporations Have Acquired Equipment, etc. for Promoting Reform of the Energy Supply and Demand Structure
第四十七条（連結法人がエネルギー需給構造改革推進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）
The provisions then in force continue to govern depreciable assets listed in Article 68-10, paragraph (1), item (iv) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired, manufactured or constructed before the Effective Date.
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施行日前に取得又は製作若しくは建設をした旧租税特別措置法第六十八条の十第一項第四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。
Supplementary Provisions, Article 48Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Consolidated Corporations Have Acquired Business Base Strengthening Equipment, etc.
第四十八条（連結法人が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 68-12 of the New Act on Special Measures Concerning Taxation apply to business base strengthening equipment prescribed in paragraph (1) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent 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 68-12, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired, manufactured or leased before the Effective Date.
新租税特別措置法第六十八条の十二の規定は、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、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施行日前に取得若しくは製作又は賃借をした旧租税特別措置法第六十八条の十二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。