Supplementary Provisions, Article 42Transitional Measures Concerning Special Provisions on Taxation on Separated Book-Entry Government Bonds
第四十二条(分離振替国債の課税の特例に関する経過措置)
The provisions of Article 67-17, paragraphs (1) through (3) of the New Act on Special Measures Concerning Taxation apply to income arising from the holding or transfer of separated book-entry government bonds prescribed in paragraph (1) of that Article for which a foreign corporation receives a book-entry transfer record, etc. prescribed in that paragraph on or after the Effective Date, or to the loss amount prescribed in paragraph (2) of that Article (hereinafter referred to as the "loss amount" in this Article), and to income or the loss amount arising on or after the Effective Date from the holding or transfer of separated book-entry government bonds prescribed in Article 67-17, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a book-entry transfer record, etc. prescribed in that paragraph was received before the Effective Date (limited to those for which the return for application of tax exemption referred to in item (i) of that paragraph has been submitted pursuant to the provisions of that item; hereinafter referred to as "old separated book-entry government bonds" in this Article), and the provisions then in force continue to govern income that arose before the Effective Date from the holding or transfer of old separated book-entry government bonds, or the amount of losses prescribed in Article 67-17, paragraph (2) of the Former Act on Special Measures Concerning Taxation or any other amount specified by Cabinet Order (referred to as the "amount of losses, etc." in the following paragraph).
新租税特別措置法第六十七条の十七第一項から第三項までの規定は、外国法人が施行日以後に同条第一項に規定する振替記載等を受ける同項に規定する分離振替国債の保有又は譲渡により生ずる所得又は同条第二項に規定する損失額(以下この条において「損失額」という。)及び施行日前に旧租税特別措置法第六十七条の十七第一項に規定する振替記載等を受けた同項に規定する分離振替国債(同項第一号の規定による同号の非課税適用申告書の提出があるものに限る。以下この条において「旧分離振替国債」という。)の保有又は譲渡により施行日以後に生ずる所得又は損失額について適用し、旧分離振替国債の保有又は譲渡により施行日前に生じた所得又は旧租税特別措置法第六十七条の十七第二項に規定する損失の額その他の政令で定める金額(次項において「損失の額等」という。)については、なお従前の例による。
The provisions of Article 67-17, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to income or the loss amount arising from the holding or transfer of separated book-entry government bonds prescribed in paragraph (1) of that Article that belong to the trust property of a foreign investment trust prescribed in paragraph (4) of that Article (hereinafter referred to as a "foreign investment trust" in this paragraph) for which a foreign corporation that is the trustee of a foreign investment trust prescribed in that paragraph (hereinafter referred to as a "foreign corporation that is a trustee" in this paragraph) receives, on or after the Effective Date, a book-entry transfer record, etc. prescribed in paragraph (1) of that Article, and to income or the loss amount arising on or after the Effective Date from the holding or transfer of old separated book-entry government bonds that belong to the trust property of a foreign investment trust, and the provisions then in force continue to govern income or the amount of losses, etc. that arose before the Effective Date from the holding or transfer of old separated book-entry government bonds that belong to the trust property of a foreign investment trust of a foreign corporation that is a trustee.
新租税特別措置法第六十七条の十七第四項の規定は、同項に規定する外国投資信託の受託者である外国法人(以下この項において「受託者である外国法人」という。)が、施行日以後に同条第一項に規定する振替記載等を受ける同条第四項に規定する外国投資信託(以下この項において「外国投資信託」という。)の信託財産に属する同条第一項に規定する分離振替国債の保有又は譲渡により生ずる所得又は損失額及び外国投資信託の信託財産に属する旧分離振替国債の保有又は譲渡により施行日以後に生ずる所得又は損失額について適用し、受託者である外国法人の外国投資信託の信託財産に属する旧分離振替国債の保有又は譲渡により施行日前に生じた所得又は損失の額等については、なお従前の例による。
Supplementary Provisions, Article 43Transitional Measures Concerning Non-Application of the Special Tax Rate for Family Companies to Small and Medium-Sized Enterprises, etc.
第四十三条(中小企業者等に対する同族会社の特別税率の不適用に関する経過措置)
The provisions of Article 68-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years beginning on or after the date specified in Article 1, item (xix) of the Supplementary Provisions of family companies listed in items (i) and (ii) of that paragraph, and the provisions then in force continue to govern corporation tax for business years beginning before that date (for family companies listed in item (iii) of Article 68-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation, April 13, 2005) of family companies listed in Article 68-2, paragraph (1), items (i) through (iii) of the Former Act on Special Measures Concerning Taxation.
新租税特別措置法第六十八条の二第一項の規定は、同項第一号及び第二号に掲げる同族会社の附則第一条第十九号に定める日以後に開始する事業年度分の法人税について適用し、旧租税特別措置法第六十八条の二第一項第一号から第三号までに掲げる同族会社の同日(同号に掲げる同族会社にあっては、平成十七年四月十三日)前に開始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。
With regard to the application of the provisions of Article 68-2, paragraph (2) of the New Act on Special Measures Concerning Taxation in the case where a corporation attaches the documents prescribed in that paragraph for a business year beginning during the period from the Effective Date to the day before the date specified in Article 1, item (xix) of the Supplementary Provisions, the phrase "item (iii) of the preceding paragraph" in that paragraph is deemed to be replaced with "item (iv) of the preceding paragraph".
法人が施行日から附則第一条第十九号に定める日の前日までの間に開始する事業年度に係る新租税特別措置法第六十八条の二第二項に規定する書類を添付する場合における同項の規定の適用については、同項中「前項第三号」とあるのは、「前項第四号」とする。
Supplementary Provisions, Article 44Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Subsidiaries, etc. of Specified Trusts
第四十四条(特定信託の特定外国子会社等に係る所得の課税の特例に関する経過措置)
The provisions of Article 68-3-7, paragraph (1), paragraph (2), items (i) and (iii), and paragraphs (3) and (5) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable retained income prescribed in paragraph (1) of that Article pertaining to business years of a specified foreign subsidiary, etc. prescribed in that paragraph that end on or after the Effective Date, and to the taxable retained amount prescribed in that paragraph pertaining to that amount of applicable retained income, and the provisions then in force continue to govern the amount of applicable retained income prescribed in Article 68-3-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to business years of a specified foreign subsidiary, etc. prescribed in that paragraph that ended before the Effective Date, and the taxable retained amount prescribed in that paragraph pertaining to that amount of applicable retained income.
新租税特別措置法第六十八条の三の七第一項、第二項第一号及び第三号、第三項並びに第五項の規定は、同条第一項に規定する特定外国子会社等の施行日以後に終了する事業年度に係る同項に規定する適用対象留保金額及び当該適用対象留保金額に係る同項に規定する課税対象留保金額について適用し、旧租税特別措置法第六十八条の三の七第一項に規定する特定外国子会社等の施行日前に終了した事業年度に係る同項に規定する適用対象留保金額及び当該適用対象留保金額に係る同項に規定する課税対象留保金額については、なお従前の例による。
The provisions of Article 68-3-7, paragraph (2), item (ii) of the New Act on Special Measures Concerning Taxation apply to the amount of loss prescribed in that item that arises in business years of a specified foreign subsidiary, etc. prescribed in paragraph (1) of that Article that end on or after the Effective Date, and the provisions then in force continue to govern the amount of loss prescribed in paragraph (2), item (ii) of that Article that arose in business years of a specified foreign subsidiary, etc. prescribed in Article 68-3-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that ended before the Effective Date.
新租税特別措置法第六十八条の三の七第二項第二号の規定は、同条第一項に規定する特定外国子会社等の施行日以後に終了する事業年度において生ずる同号に規定する欠損の金額について適用し、旧租税特別措置法第六十八条の三の七第一項に規定する特定外国子会社等の施行日前に終了した事業年度において生じた同条第二項第二号に規定する欠損の金額については、なお従前の例による。
The provisions of Article 68-3-9, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the taxed retained amount prescribed in that paragraph (limited to that pertaining to amounts included in gross profit and amounts to be included in gross profit in calculating the amount of income for each calculation period (meaning a calculation period prescribed in Article 15-3, paragraphs (1) through (3) of the Corporation Tax Act; the same applies hereinafter in this paragraph) of that specified trust ending on or after April 1, 2000 pursuant to the provisions of Article 68-3-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation, and that pertaining to amounts to be included in gross profit in calculating the amount of income for each calculation period of that specified trust pursuant to the provisions of Article 68-3-7, paragraph (1) of the New Act on Special Measures Concerning Taxation) pertaining to a specified trust prescribed in that paragraph in the case where any of the facts listed in the items of that paragraph arises on or after the Effective Date with respect to a specified foreign subsidiary, etc., foreign affiliated company or foreign affiliated trust prescribed in that paragraph pertaining to that specified trust, and the provisions then in force continue to govern the taxed retained amount prescribed in Article 68-3-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to a specified trust prescribed in that paragraph in the case where any of the facts listed in the items of that paragraph arose before the Effective Date with respect to a specified foreign subsidiary, etc. or foreign affiliated company prescribed in that paragraph pertaining to that specified trust.
新租税特別措置法第六十八条の三の九第一項の規定は、同項に規定する特定信託に係る同項に規定する特定外国子会社等、外国関係会社又は外国関係信託につき施行日以後に同項各号に掲げる事実が生ずる場合における当該特定信託に係る同項に規定する課税済留保金額(旧租税特別措置法第六十八条の三の七第一項の規定により当該特定信託の平成十二年四月一日以後に終了した各計算期間(法人税法第十五条の三第一項から第三項までに規定する計算期間をいう。以下この項において同じ。)の所得の金額の計算上益金の額に算入した金額及び益金の額に算入する金額に係るもの並びに新租税特別措置法第六十八条の三の七第一項の規定により当該特定信託の各計算期間の所得の金額の計算上益金の額に算入する金額に係るものに限る。)について適用し、旧租税特別措置法第六十八条の三の九第一項に規定する特定信託に係る同項に規定する特定外国子会社等又は外国関係会社につき施行日前に同項各号に掲げる事実が生じた場合における当該特定信託に係る同項に規定する課税済留保金額については、なお従前の例による。
Supplementary Provisions, Article 45Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Business Base Strengthening Equipment, etc.
第四十五条(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 (limited to the part pertaining to paragraph (1), items (vi) through (viii)) apply to business base strengthening equipment prescribed in that paragraph 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 date specified in Article 1, item (xix) of the Supplementary Provisions, 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 that date.
新租税特別措置法第六十八条の十二(第一項第六号から第八号までに係る部分に限る。)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附則第一条第十九号に定める日以後に取得若しくは製作又は賃借をする同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同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。
Where the approved business innovation plan prescribed in Article 68-12, paragraph (1), item (vi) of the New Act on Special Measures Concerning Taxation of a consolidated corporation listed in that item (hereinafter referred to as an "approved business innovation plan" in this paragraph) is one deemed to be an approved business innovation plan pursuant to the provisions of Article 2 of the Supplementary Provisions of the Act Partially Amending the Act on Support for Business Innovation of Small and Medium Sized Enterprises (Act No. 30 of 2005), with regard to the application of the provisions of Article 68-12 of the New Act on Special Measures Concerning Taxation to that consolidated corporation, the phrase "or (v)" in paragraph (2) of that Article is deemed to be replaced with ", (v) or (vi)".
新租税特別措置法第六十八条の十二第一項第六号に掲げる連結法人の同号に規定する承認経営革新計画(以下この項において「承認経営革新計画」という。)が中小企業経営革新支援法の一部を改正する法律(平成十七年法律第三十号)附則第二条の規定により承認経営革新計画とみなされたものである場合には、当該連結法人の新租税特別措置法第六十八条の十二の規定の適用については、同条第二項中「又は第五号」とあるのは、「、第五号又は第六号」とする。
Supplementary Provisions, Article 46Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Specified Small or Medium-Sized Consolidated Corporation in Okinawa Acquires Business Innovation Equipment, etc., etc.
第四十六条(沖縄の特定中小連結法人が経営革新設備等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 68-14 of the New Act on Special Measures Concerning Taxation apply to business innovation equipment, etc. prescribed in Article 68-14, paragraph (1) of the New 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 acquires, manufactures, constructs or leases on or after the date specified in Article 1, item (xix) of the Supplementary Provisions, and the provisions then in force continue to govern business innovation equipment, etc. prescribed in Article 68-14, 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, constructed or leased before that date.
新租税特別措置法第六十八条の十四の規定は、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附則第一条第十九号に定める日以後に取得若しくは製作若しくは建設又は賃借をする新租税特別措置法第六十八条の十四第一項に規定する経営革新設備等について適用し、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同日前に取得若しくは製作若しくは建設又は賃借をした旧租税特別措置法第六十八条の十四第一項に規定する経営革新設備等については、なお従前の例による。