Supplementary Provisions, Article 112Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets of Corporations
第百十二条（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 64, paragraph (1) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 64-2, paragraph (7) 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 of the Companies Act, and the provisions then in force continue to govern corporation tax of a corporation for business years that ended before the effective date of the Companies Act.
新租税特別措置法第六十四条第一項（新租税特別措置法第六十四条の二第七項において準用する場合を含む。）の規定は、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、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 64-2, 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 of the Companies Act, and the provisions then in force continue to govern corporation tax of a corporation for business years that ended before the effective date of the Companies Act.
新租税特別措置法第六十四条の二第一項の規定は、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、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 64-2, paragraph (11) of the New Act on Special Measures Concerning Taxation apply to non-qualified share exchanges, etc. prescribed in that paragraph that a corporation carries out on or after October 1, 2006.
新租税特別措置法第六十四条の二第十一項の規定は、法人が平成十八年十月一日以後に行う同項に規定する非適格株式交換等について適用する。
The provisions of Article 65, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax on transfers of land, etc. prescribed in that paragraph that a corporation makes on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax on transfers of land, etc. prescribed in Article 65, 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第一項の規定は、法人が附則第一条第十号に定める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 (ix) of the New Act on Special Measures Concerning Taxation apply to corporation tax on transfers of land, etc. prescribed in that paragraph that a corporation makes on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax on transfers 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九号の規定は、法人が附則第一条第十号に定める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 then in force continue to govern the case where land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation held by a corporation was purchased, before the Effective Date, by a corporation prescribed in item (xii) of that paragraph for use in the business under that item (limited to the part concerning (b)).
法人の有する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が、施行日前に同項第十二号に規定する法人に同号（ロに係る部分に限る。）の事業の用に供するために買い取られた場合については、なお従前の例による。
The provisions of Article 65-4, paragraph (1), item (xii) of the New Act on Special Measures Concerning Taxation (limited to the part concerning (b)) apply to corporation tax on transfers of land, etc. prescribed in that paragraph that a corporation makes on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax on transfers 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十二号（ロに係る部分に限る。）の規定は、法人が附則第一条第十号に定める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 (xiii) of the New Act on Special Measures Concerning Taxation apply to corporation tax on transfers of land, etc. prescribed in that paragraph that a corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax on transfers of land, etc. prescribed in Article 65-4, 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四第一項第十三号の規定は、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 (xix) of the New Act on Special Measures Concerning Taxation apply to corporation tax on transfers of land, etc. prescribed in that paragraph that a corporation makes on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax on transfers 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, and on transfers made on or after that date of the part of that land, etc. that corresponds to reserved land prescribed in Article 7, paragraph (1) of the Act on the Integrated Promotion of the Improvement and Development of Urban Areas and the Revitalization of Commerce, etc. in City Centers before its amendment by the provisions of Article 1 of the Act Partially Amending the Act on the Integrated Promotion of the Improvement and Development of Urban Areas and the Revitalization of Commerce, etc. in City Centers, and Other Matters, in connection with the special provisions on reserved land that the provisions then in force continue to govern pursuant to the provisions of Article 3 of the Supplementary Provisions of that Act.
新租税特別措置法第六十五条の四第一項第十九号の規定は、法人が附則第一条第十号に定める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及び当該土地等のうち中心市街地における市街地の整備改善及び商業等の活性化の一体的推進に関する法律の一部を改正する等の法律附則第三条の規定によりなお従前の例によることとされる保留地の特例に係る同法第一条の規定による改正前の中心市街地における市街地の整備改善及び商業等の活性化の一体的推進に関する法律第七条第一項に規定する保留地に対応する部分の同日以後に行う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 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part other than the table in that paragraph, and including as applied mutatis mutandis pursuant to Article 65-8, paragraph (7) 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 of the Companies Act, and the provisions then in force continue to govern corporation tax of a corporation for business years that ended before the effective date of the Companies Act.
新租税特別措置法第六十五条の七第一項（同項の表以外の部分に限り、新租税特別措置法第六十五条の八第七項において準用する場合を含む。）の規定は、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、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 Articles 65-7 through 65-9 of the New Act on Special Measures Concerning Taxation (limited to the part concerning the left-hand column of item (ix) of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to corporation tax on transfers of assets listed in that column that a corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax on transfers of assets listed in the left-hand column of item (ix) 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から第六十五条の九まで（新租税特別措置法第六十五条の七第一項の表の第九号の上欄に係る部分に限る。）の規定は、法人が施行日以後に行う同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九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 then in force continue to govern corporation tax on transfers of assets listed in the left-hand column of item (xvii) or item (xviii) 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.
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十七号又は第十八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 Articles 65-7 through 65-9 of the New Act on Special Measures Concerning Taxation (limited to the part concerning the right-hand column of item (xviii) of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to assets listed in that column that a corporation acquires on or after the Effective Date, and the provisions then in force continue to govern assets listed in the right-hand column of item (xxiv) of the table in Article 65-7, 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六十五条の七から第六十五条の九まで（新租税特別措置法第六十五条の七第一項の表の第十八号の下欄に係る部分に限る。）の規定は、法人が施行日以後に取得をする同欄に掲げる資産について適用し、法人が施行日前に取得をした旧租税特別措置法第六十五条の七第一項の表の第二十四号の下欄に掲げる資産については、なお従前の例による。
The provisions of Article 65-8, 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 of the Companies Act, and the provisions then in force continue to govern corporation tax of a corporation for business years that ended before the effective date of the Companies Act.
新租税特別措置法第六十五条の八第一項の規定は、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、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 65-8, paragraph (11) of the New Act on Special Measures Concerning Taxation apply to non-qualified share exchanges, etc. prescribed in that paragraph that a corporation carries out on or after October 1, 2006.
新租税特別措置法第六十五条の八第十一項の規定は、法人が平成十八年十月一日以後に行う同項に規定する非適格株式交換等について適用する。
The provisions of Article 65-11, paragraph (1) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 65-12, paragraph (8) of the New Act on Special Measures Concerning Taxation) and Article 65-12, 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 of the Companies Act, and the provisions then in force continue to govern corporation tax of a corporation for business years that ended before the effective date of the Companies Act.
新租税特別措置法第六十五条の十一第一項（新租税特別措置法第六十五条の十二第八項において準用する場合を含む。）及び新租税特別措置法第六十五条の十二第一項の規定は、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、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 65-12, paragraph (12) of the New Act on Special Measures Concerning Taxation apply to non-qualified share exchanges, etc. prescribed in that paragraph that a corporation carries out on or after October 1, 2006.
新租税特別措置法第六十五条の十二第十二項の規定は、法人が平成十八年十月一日以後に行う同項に規定する非適格株式交換等について適用する。
The provisions of Article 65-13, paragraph (1) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 65-14, paragraph (8) of the New Act on Special Measures Concerning Taxation) and Article 65-14, 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 of the Companies Act, and the provisions then in force continue to govern corporation tax of a corporation for business years that ended before the effective date of the Companies Act.
新租税特別措置法第六十五条の十三第一項（新租税特別措置法第六十五条の十四第八項において準用する場合を含む。）及び新租税特別措置法第六十五条の十四第一項の規定は、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、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 65-14, paragraph (12) of the New Act on Special Measures Concerning Taxation apply to non-qualified share exchanges, etc. prescribed in that paragraph that a corporation carries out on or after October 1, 2006.
新租税特別措置法第六十五条の十四第十二項の規定は、法人が平成十八年十月一日以後に行う同項に規定する非適格株式交換等について適用する。
The provisions of Article 65-15, 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 of the Companies Act, and the provisions then in force continue to govern corporation tax of a corporation for business years that ended before the effective date of the Companies Act.
新租税特別措置法第六十五条の十五第一項の規定は、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、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 66 of the New Act on Special Measures Concerning Taxation apply to corporation tax on exchanges of owned adjacent land, etc. prescribed in Article 66, paragraph (1) of the New Act on Special Measures Concerning Taxation that a corporation makes on or after the date specified in Article 1, item (ix) of the Supplementary Provisions.