Supplementary Provisions, Article 109Transitional Measures Concerning Reserves of Corporations
第百九条（法人の準備金に関する経過措置）
The provisions of Article 55, paragraph (1), Article 55-5, paragraph (1), Article 55-7, paragraph (1), Article 57, paragraph (1), Article 57-5, paragraph (1) (excluding the part concerning item (ii)-2), Article 57-6, paragraph (1), Article 57-8, paragraph (1), and Article 58, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation prescribed in those provisions for business years ending on or after the effective date of the Companies Act, and the provisions then in force continue to govern corporation tax of a corporation prescribed in Article 55, paragraph (1), Article 55-5, paragraph (1), Article 55-7, paragraph (1), Article 57, paragraph (1), Article 57-5, paragraph (1), Article 57-6, paragraph (1), Article 57-8, paragraph (1), and Article 58, paragraphs (1) and (2) of the Former Act on Special Measures Concerning Taxation for business years that ended before the effective date of the Companies Act.
新租税特別措置法第五十五条第一項、第五十五条の五第一項、第五十五条の七第一項、第五十七条第一項、第五十七条の五第一項（第二号の二に係る部分を除く。）、第五十七条の六第一項、第五十七条の八第一項並びに第五十八条第一項及び第二項の規定は、これらの規定に規定する法人の会社法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、旧租税特別措置法第五十五条第一項、第五十五条の五第一項、第五十五条の七第一項、第五十七条第一項、第五十七条の五第一項、第五十七条の六第一項、第五十七条の八第一項並びに第五十八条第一項及び第二項に規定する法人の会社法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。
The provisions of Article 55-6 of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation listed in the left-hand column of the table in paragraph (1) of that Article for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a corporation listed in the left-hand column of item (i) or item (iii) of the table in Article 55-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation for business years that ended before the Effective Date.
新租税特別措置法第五十五条の六の規定は、同条第一項の表の上欄に掲げる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、旧租税特別措置法第五十五条の六第一項の表の第一号又は第三号の上欄に掲げる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。
With regard to the application of the provisions of Article 55-6, paragraph (1) of the New Act on Special Measures Concerning Taxation for a business year of a corporation listed in the left-hand column of the table in that paragraph that ends on or after the Effective Date and ends before the effective date of the Companies Act, the phrase "method of accounting as an expense or loss" in that paragraph is deemed to be replaced with "method of accounting as an expense or loss (including the method of accumulating it as a reserve fund through the appropriation of profits or surplus in the finalized settlement of accounts)", and the phrase "accumulates it (including where it accumulates it as a reserve for specified disaster prevention by the method of accumulating it as a reserve fund through the appropriation of surplus by the date on which the settlement of accounts for that business year is finalized)" with "accumulates it".
新租税特別措置法第五十五条の六第一項の表の上欄に掲げる法人の施行日以後に終了する事業年度であって、会社法施行日前に終了する事業年度の同項の規定の適用については、同項中「損金経理の方法」とあるのは「損金経理の方法（確定した決算において利益又は剰余金の処分により積立金として積み立てる方法を含む。）」と、「積み立てたとき（当該事業年度の決算の確定の日までに剰余金の処分により積立金として積み立てる方法により特定災害防止準備金として積み立てたときを含む。）」とあるのは「積み立てたとき」とする。
With regard to the calculation of the amount of income for a business year ending on or after the Effective Date (limited to a business year ending before the effective date of the Companies Act) of a corporation listed in the left-hand column of item (ii) of the table in Article 55-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that, before the Effective Date, has concluded a trust contract relating to trust property it entrusts in accordance with the provisions of Cabinet Order prescribed in paragraph (2), item (ii), (b) of that Article (referred to as a "corporation that has concluded a trust contract" in the following paragraph), the provisions of that Article remain in force. In this 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) | March 31, 2007 | the date of completion of the final disposal of waste prescribed in the middle column of item (ii) of that table (referred to as the "date of completion of the final disposal of waste" in paragraph (9)) |
| Paragraph (3) | Article 68-45, paragraph (1) | Article 68-45, paragraph (1) of the Act on Special Measures Concerning Taxation before its amendment by the provisions of Article 13 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006), which remains in force pursuant to the provisions of Article 135, paragraph (4) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article) |
| Paragraphs (4) through (7) | Article 68-45, paragraph (1) | Article 68-45, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force |
| Paragraph (9) | March 31, 2007 | the date of completion of the final disposal of waste |
| Paragraph (11) | Article 68-45, paragraph (1) | Article 68-45, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force |
| the first sentence of Article 68-45, paragraph (10) | the first sentence of Article 68-45, paragraph (10) of the Former Act on Special Measures Concerning Taxation Kept in Force | |
| the phrase "Article 68-43, paragraph (10)" in Article 55, paragraph (12) is deemed to be replaced with "Article 68-45, paragraph (10) | the phrase "Article 68-43, paragraph (10)" in Article 55, paragraph (12) is deemed to be replaced with "Article 68-45, paragraph (10) of the Act on Special Measures Concerning Taxation before its amendment by the provisions of Article 13 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006), which remains in force pursuant to the provisions of Article 135, paragraph (4) of the Supplementary Provisions of that Act (hereinafter referred to as the 'Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations' in this Article) | |
| the phrase "Article 68-43, paragraph (10)" in the first sentence of paragraph (13) of that Article is deemed to be replaced with "Article 68-45, paragraph (10) | the phrase "Article 68-43, paragraph (10)" in the first sentence of paragraph (13) of that Article is deemed to be replaced with "Article 68-45, paragraph (10) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations | |
| Article 55-6, paragraph (2) | Article 55-6, paragraph (2) of the Act on Special Measures Concerning Taxation before its amendment by the provisions of Article 13 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006), which remains in force pursuant to the provisions of Article 109, paragraph (4) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations" in this Article) | |
| the phrase "paragraph (10) of that Article" is deemed to be replaced with "Article 68-45, paragraph (10) | the phrase "paragraph (10) of that Article" is deemed to be replaced with "Article 68-45, paragraph (10) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations | |
| Paragraph (12) | Article 68-45, paragraph (1) | Article 68-45, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force |
| Paragraph (13) | Article 55-6, paragraph (2) | Article 55-6, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations |
| Article 68-45, paragraph (11) | Article 68-45, paragraph (11) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations | |
| Paragraph (14) | Article 68-45, paragraph (1) | Article 68-45, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force |
| Paragraph (15) | Article 55-6, paragraph (2) | Article 55-6, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations |
| Article 68-45, paragraph (13) | Article 68-45, paragraph (13) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations | |
| Paragraph (16) | Article 68-45, paragraph (1) | Article 68-45, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force |
| Paragraph (17) | Article 55-6, paragraph (2) | Article 55-6, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations |
施行日前に旧租税特別措置法第五十五条の六第二項第二号ロに規定する政令で定めるところにより委託している信託財産に係る信託の契約を締結している同条第一項の表の第二号の上欄に掲げる法人（次項において「信託契約締結法人」という。）の施行日以後に終了する事業年度（会社法施行日前に終了する事業年度に限る。）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、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 | 平成十九年三月三十一日 | 同表の第二号の中欄に規定する廃棄物の最終処分の終了の日（第九項において「廃棄物最終処分終了の日」という。） |
| 第三項 | 第六十八条の四十五第一項 | 所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第百三十五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十三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。）第六十八条の四十五第一項 |
| 第四項から第七項まで | 第六十八条の四十五第一項 | 旧効力措置法第六十八条の四十五第一項 |
| 第九項 | 平成十九年三月三十一日 | 廃棄物最終処分終了の日 |
| 第十一項 | 第六十八条の四十五第一項 | 旧効力措置法第六十八条の四十五第一項 |
| 第六十八条の四十五第十項前段 | 旧効力措置法第六十八条の四十五第十項前段 | |
| 第五十五条第十二項中「第六十八条の四十三第十項」とあるのは「第六十八条の四十五第十項 | 第五十五条第十二項中「第六十八条の四十三第十項」とあるのは「所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第百三十五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十三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「旧効力連結措置法」という。）第六十八条の四十五第十項 | |
| 同条第十三項前段中「第六十八条の四十三第十項」とあるのは「第六十八条の四十五第十項 | 同条第十三項前段中「第六十八条の四十三第十項」とあるのは「旧効力連結措置法第六十八条の四十五第十項 | |
| 第五十五条の六第二項 | 所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第百九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十三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「旧効力単体措置法」という。）第五十五条の六第二項 | |
| 「同条第十項」とあるのは「第六十八条の四十五第十項 | 「同条第十項」とあるのは「旧効力連結措置法第六十八条の四十五第十項 | |
| 第十二項 | 第六十八条の四十五第一項 | 旧効力措置法第六十八条の四十五第一項 |
| 第十三項 | 第五十五条の六第二項 | 旧効力単体措置法第五十五条の六第二項 |
| 第六十八条の四十五第十一項 | 旧効力連結措置法第六十八条の四十五第十一項 | |
| 第十四項 | 第六十八条の四十五第一項 | 旧効力措置法第六十八条の四十五第一項 |
| 第十五項 | 第五十五条の六第二項 | 旧効力単体措置法第五十五条の六第二項 |
| 第六十八条の四十五第十三項 | 旧効力連結措置法第六十八条の四十五第十三項 | |
| 第十六項 | 第六十八条の四十五第一項 | 旧効力措置法第六十八条の四十五第一項 |
| 第十七項 | 第五十五条の六第二項 | 旧効力単体措置法第五十五条の六第二項 |
With regard to the calculation of the amount of income for a business year ending on or after the Effective Date (limited to a business year ending on or after the effective date of the Companies Act) of a corporation that has concluded a trust contract, the provisions of Article 55-6 of the Former Act on Special Measures Concerning Taxation remain in force. In this 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) | March 31, 2007 | the date of completion of the final disposal of waste prescribed in the middle column of item (ii) of that table (referred to as the "date of completion of the final disposal of waste" in paragraph (9)) |
| method of accounting as an expense or loss (including the method of accumulating it as a reserve fund through the appropriation of profits or surplus in the finalized settlement of accounts) | method of accounting as an expense or loss | |
| accumulates it | accumulates it (including where it accumulates it as a reserve for specified disaster prevention by the method of accumulating it as a reserve fund through the appropriation of surplus by the date on which the settlement of accounts for that business year is finalized) | |
| Item (ii) of the table in paragraph (1) | Article 15-2-3 | Article 15-2-4 |
| Paragraph (2), item (i), (b) | in a consolidated business year | in a consolidated business year prescribed in Article 2, paragraph (2), item (xix) of the Act on Special Measures Concerning Taxation before its amendment by the provisions of Article 16 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) (hereinafter referred to as the "Act on Special Measures Concerning Taxation Before the 2020 Amendment" in this Article) (hereinafter referred to as a "consolidated business year" in this Article) |
| Paragraph (3) | Article 68-45, paragraph (1) | Article 68-45, paragraph (1) of the Act on Special Measures Concerning Taxation before its amendment by the provisions of Article 13 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006), which remains in force pursuant to the provisions of Article 135, paragraph (5) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article) |
| Paragraphs (4) through (6) | Article 68-45, paragraph (1) | Article 68-45, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force |
| Paragraph (7) | Article 68-45, paragraph (1) | Article 68-45, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force |
| , in the case where that business year does not fall under a consolidated business year and the business year that includes the day before the first day of that business year fell under a consolidated business year, is not a person who may file a tax return, etc. for that business year as a blue return ( | with regard to it, in the case where the approval under Article 64-9, paragraph (1) of the Corporation Tax Act has ceased to be effective pursuant to the provisions of Article 64-10, paragraphs (4) through (6) of that Act, and that corporation | |
| for that business year | for the business year that includes the day before the date on which that approval ceased to be effective (or, if that day before is the end of the business year of the group tax sharing parent corporation pertaining to that corporation, the date on which that approval ceased to be effective) | |
| including the case where | in the case where | |
| Paragraph (8) | paragraph (6) of the preceding Article | Article 55-2, paragraph (3) of the Act on Special Measures Concerning Taxation before its amendment by the provisions of Article 11 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2019) |
| Paragraph (9) | March 31, 2007 | the date of completion of the final disposal of waste |
| Paragraph (11) | Article 55, paragraph (11) | Article 55, paragraph (11) of the Act on Special Measures Concerning Taxation Before the 2020 Amendment |
| Article 68-45, paragraph (1) | Article 68-45, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force | |
| the first sentence of Article 68-45, paragraph (10) | the first sentence of Article 68-45, paragraph (10) of the Former Act on Special Measures Concerning Taxation Kept in Force | |
| the phrase "Article 68-43, paragraph (10)" in Article 55, paragraph (12) is deemed to be replaced with "Article 68-45, paragraph (10) | the phrase "Article 68-43, paragraph (10)" in Article 55, paragraph (12) of the Act on Special Measures Concerning Taxation Before the 2020 Amendment is deemed to be replaced with "Article 68-45, paragraph (10) of the Act on Special Measures Concerning Taxation before its amendment by the provisions of Article 13 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006), which remains in force pursuant to the provisions of Article 135, paragraph (5) of the Supplementary Provisions of that Act (hereinafter referred to as the 'Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations' in this Article) | |
| the phrase "Article 68-43, paragraph (10)" in the first sentence of paragraph (13) of that Article is deemed to be replaced with "Article 68-45, paragraph (10) | the phrase "Article 68-43, paragraph (10)" in the first sentence of paragraph (13) of that Article is deemed to be replaced with "Article 68-45, paragraph (10) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations | |
| Article 55-6, paragraph (2) | Article 55-6, paragraph (2) of the Act on Special Measures Concerning Taxation before its amendment by the provisions of Article 13 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006), which remains in force pursuant to the provisions of Article 109, paragraph (5) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations" in this Article) | |
| the phrase "paragraph (10) of that Article" is deemed to be replaced with "Article 68-45, paragraph (10) | the phrase "paragraph (10) of that Article" is deemed to be replaced with "Article 68-45, paragraph (10) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations | |
| Paragraph (12) | Article 68-45, paragraph (1) | Article 68-45, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force |
| Paragraph (13) | the first sentence of Article 55, paragraph (15) | the first sentence of Article 55, paragraph (15) of the Act on Special Measures Concerning Taxation Before the 2020 Amendment |
| Article 55-6, paragraph (2) | Article 55-6, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations | |
| Article 68-45, paragraph (11) | Article 68-45, paragraph (11) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations | |
| Paragraph (14) | Article 68-45, paragraph (1) | Article 68-45, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force |
| Paragraph (15) | the first sentence of Article 55, paragraph (19) | the first sentence of Article 55, paragraph (19) of the Act on Special Measures Concerning Taxation Before the 2020 Amendment |
| Article 55-6, paragraph (2) | Article 55-6, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations | |
| Article 68-45, paragraph (13) | Article 68-45, paragraph (13) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations | |
| Paragraph (16) | Article 68-45, paragraph (1) | Article 68-45, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force |
| Paragraph (17) | Article 55-6, paragraph (2) | Article 55-6, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations |
信託契約締結法人の施行日以後に終了する事業年度（会社法施行日以後に終了する事業年度に限る。）の所得の金額の計算については、旧租税特別措置法第五十五条の六の規定は、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 | 平成十九年三月三十一日 | 同表の第二号の中欄に規定する廃棄物の最終処分の終了の日（第九項において「廃棄物最終処分終了の日」という。） |
| 損金経理の方法（確定した決算において利益又は剰余金の処分により積立金として積み立てる方法を含む。） | 損金経理の方法 | |
| 積み立てたとき | 積み立てたとき（当該事業年度の決算の確定の日までに剰余金の処分により積立金として積み立てる方法により特定災害防止準備金として積み立てたときを含む。） | |
| 第一項の表の第二号 | 第十五条の二の三 | 第十五条の二の四 |
| 第二項第一号ロ | 連結事業年度に | 所得税法等の一部を改正する法律（令和二年法律第八号）第十六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「令和二年旧措置法」という。）第二条第二項第十九号に規定する連結事業年度（以下この条において「連結事業年度」という。）に |
| 第三項 | 第六十八条の四十五第一項 | 所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第百三十五条第五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十三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。）第六十八条の四十五第一項 |
| 第四項から第六項まで | 第六十八条の四十五第一項 | 旧効力措置法第六十八条の四十五第一項 |
| 第七項 | 第六十八条の四十五第一項 | 旧効力措置法第六十八条の四十五第一項 |
| が、当該事業年度が連結事業年度に該当しない場合で、かつ、当該事業年度開始の日の前日を含む事業年度が連結事業年度に該当していた場合において、当該事業年度の確定申告書等を青色申告書により提出できる者でないとき（ | について、法人税法第六十四条の十第四項から第六項までの規定により同法第六十四条の九第一項の規定による承認が効力を失つた場合で、かつ、当該法人が | |
| により、当該 | により、その効力を失つた日の前日（当該前日が当該法人に係る通算親法人の事業年度終了の日である場合には、当該効力を失つた日）を含む | |
| 場合を含む。） | 場合に | |
| 第八項 | 前条第六項 | 所得税法等の一部を改正する法律（平成三十一年法律第六号）第十一条の規定による改正前の租税特別措置法第五十五条の二第三項 |
| 第九項 | 平成十九年三月三十一日 | 廃棄物最終処分終了の日 |
| 第十一項 | 第五十五条第十一項 | 令和二年旧措置法第五十五条第十一項 |
| 第六十八条の四十五第一項 | 旧効力措置法第六十八条の四十五第一項 | |
| 第六十八条の四十五第十項前段 | 旧効力措置法第六十八条の四十五第十項前段 | |
| 第五十五条第十二項中「第六十八条の四十三第十項」とあるのは「第六十八条の四十五第十項 | 令和二年旧措置法第五十五条第十二項中「第六十八条の四十三第十項」とあるのは「所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第百三十五条第五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十三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「旧効力連結措置法」という。）第六十八条の四十五第十項 | |
| 同条第十三項前段中「第六十八条の四十三第十項」とあるのは「第六十八条の四十五第十項 | 同条第十三項前段中「第六十八条の四十三第十項」とあるのは「旧効力連結措置法第六十八条の四十五第十項 | |
| 第五十五条の六第二項 | 所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第百九条第五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十三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「旧効力単体措置法」という。）第五十五条の六第二項 | |
| 「同条第十項」とあるのは「第六十八条の四十五第十項 | 「同条第十項」とあるのは「旧効力連結措置法第六十八条の四十五第十項 | |
| 第十二項 | 第六十八条の四十五第一項 | 旧効力措置法第六十八条の四十五第一項 |
| 第十三項 | 第五十五条第十五項前段 | 令和二年旧措置法第五十五条第十五項前段 |
| 第五十五条の六第二項 | 旧効力単体措置法第五十五条の六第二項 | |
| 第六十八条の四十五第十一項 | 旧効力連結措置法第六十八条の四十五第十一項 | |
| 第十四項 | 第六十八条の四十五第一項 | 旧効力措置法第六十八条の四十五第一項 |
| 第十五項 | 第五十五条第十九項前段 | 令和二年旧措置法第五十五条第十九項前段 |
| 第五十五条の六第二項 | 旧効力単体措置法第五十五条の六第二項 | |
| 第六十八条の四十五第十三項 | 旧効力連結措置法第六十八条の四十五第十三項 | |
| 第十六項 | 第六十八条の四十五第一項 | 旧効力措置法第六十八条の四十五第一項 |
| 第十七項 | 第五十五条の六第二項 | 旧効力単体措置法第五十五条の六第二項 |
With regard to the reserve for gas calorific value conversion under Article 56-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation (including the reserve for gas calorific value conversion under Article 68-49, paragraph (1) of the Former Act on Special Measures Concerning Taxation accumulated in a consolidated business year) for a calorific value conversion plan prescribed in that paragraph that is set out in a gas supply plan prescribed in paragraph (2) of that Article for which a corporation prescribed in paragraph (1) of that Article made the notification prescribed in paragraph (2) of that Article before the Effective Date, the provisions of Article 56-2 of the Former Act on Special Measures Concerning Taxation remain in force. In this 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), item (ii) | Article 68-49, paragraph (1) | Article 68-49, paragraph (1) of the Act on Special Measures Concerning Taxation before its amendment by the provisions of Article 13 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006), which remains in force pursuant to the provisions of Article 135, paragraph (6) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article) |
| Paragraphs (3) through (7) | Article 68-49, paragraph (1) | Article 68-49, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force |
| Paragraph (10) | Article 68-49, paragraph (1) | Article 68-49, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force |
| the first sentence of Article 68-49, paragraph (9) | the first sentence of Article 68-49, paragraph (9) of the Former Act on Special Measures Concerning Taxation Kept in Force | |
| the phrase "Article 68-43, paragraph (10)" in Article 55, paragraph (12) is deemed to be replaced with "Article 68-49, paragraph (9) | the phrase "Article 68-43, paragraph (10)" in Article 55, paragraph (12) is deemed to be replaced with "Article 68-49, paragraph (9) of the Act on Special Measures Concerning Taxation before its amendment by the provisions of Article 13 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006), which remains in force pursuant to the provisions of Article 135, paragraph (6) of the Supplementary Provisions of that Act (referred to as the 'Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations' in the following paragraph) | |
| the phrase "Article 68-43, paragraph (10)" in paragraph (13) of that Article is deemed to be replaced with "Article 68-49, paragraph (9) | the phrase "Article 68-43, paragraph (10)" in paragraph (13) of that Article is deemed to be replaced with "Article 68-49, paragraph (9) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations | |
| the phrase "paragraph (3)" is deemed to be replaced with "Article 56-2, paragraph (1) | the phrase "paragraph (3)" is deemed to be replaced with "Article 56-2, paragraph (1) of the Act on Special Measures Concerning Taxation before its amendment by the provisions of Article 13 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006), which remains in force pursuant to the provisions of Article 109, paragraph (6) of the Supplementary Provisions of that Act (hereinafter referred to as the 'Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations' in this paragraph) | |
| the phrase "paragraph (10) of that Article" is deemed to be replaced with "Article 68-49, paragraph (9) | the phrase "paragraph (10) of that Article" is deemed to be replaced with "Article 68-49, paragraph (9) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations | |
| the phrase "in paragraph (3)" is deemed to be replaced with "in Article 56-2, paragraph (1) | the phrase "in paragraph (3)" is deemed to be replaced with "in Article 56-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations |
旧租税特別措置法第五十六条の二第二項に規定するガスの供給計画につき同項に規定する届出を施行日前に行った同条第一項に規定する法人の当該ガスの供給計画に定められた同項に規定する熱量変更計画に係る同項のガス熱量変更準備金（連結事業年度において積み立てた旧租税特別措置法第六十八条の四十九第一項のガス熱量変更準備金を含む。）については、旧租税特別措置法第五十六条の二の規定は、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。
| 第一項第二号 | 第六十八条の四十九第一項 | 所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第百三十五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十三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。）第六十八条の四十九第一項 |
| 第三項から第七項まで | 第六十八条の四十九第一項 | 旧効力措置法第六十八条の四十九第一項 |
| 第十項 | 第六十八条の四十九第一項 | 旧効力措置法第六十八条の四十九第一項 |
| 第六十八条の四十九第九項前段 | 旧効力措置法第六十八条の四十九第九項前段 | |
| 第五十五条第十二項中「第六十八条の四十三第十項」とあるのは「第六十八条の四十九第九項 | 第五十五条第十二項中「第六十八条の四十三第十項」とあるのは「所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第百三十五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十三条の規定による改正前の租税特別措置法（次項において「旧効力連結措置法」という。）第六十八条の四十九第九項 | |
| 同条第十三項中「第六十八条の四十三第十項」とあるのは「第六十八条の四十九第九項 | 同条第十三項中「第六十八条の四十三第十項」とあるのは「旧効力連結措置法第六十八条の四十九第九項 | |
| 「第三項の」とあるのは「第五十六条の二第一項 | 「第三項の」とあるのは「所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第百九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十三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「旧効力単体措置法」という。）第五十六条の二第一項 | |
| 「同条第十項」とあるのは「第六十八条の四十九第九項 | 「同条第十項」とあるのは「旧効力連結措置法第六十八条の四十九第九項 | |
| 「第三項中」とあるのは「第五十六条の二第一項 | 「第三項中」とあるのは「旧効力単体措置法第五十六条の二第一項 |
The provisions of Article 57-5 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (ii)-2) apply to corporation tax of a corporation listed in that item for business years beginning on or after the date specified in Article 1, item (xi) of the Supplementary Provisions.
新租税特別措置法第五十七条の五（第一項第二号の二に係る部分に限る。）の規定は、同号に掲げる法人の附則第一条第十一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する。