Supplementary Provisions, Article 132Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Information and Communications Equipment, etc. Is Acquired, etc.
第百三十二条(情報通信機器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)
With regard to corporation tax 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 used information and communications equipment, etc. prescribed in Article 68-15, paragraph (1) of the Former Act on Special Measures Concerning Taxation that it acquired or manufactured, or leased, before the Effective Date for the business prescribed in that 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 (8) | paragraph (6) "又は" (or) the preceding paragraph | paragraph (6) "若しくは" (or, joining a smaller group of alternatives) the preceding paragraph |
| where there is an amount to be deducted, that amount | where there is an amount to be deducted, or where there is an amount to be deducted from the consolidated tax amount before adjustment on consolidated income for that consolidated business year pursuant to the provisions of Article 68-15, paragraph (2) or (3) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 13 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006; referred to as the "2006 Amendment Act" in paragraph (10)) (hereinafter referred to as the "New Act on Special Measures Concerning Taxation" in this Article), those amounts | |
| of the amount to be deducted | of the amount to be deducted or the amount to be deducted from the consolidated tax amount before adjustment on consolidated income for that consolidated business year pursuant to the provisions of Article 68-15, paragraph (2) or (3) of the New Act on Special Measures Concerning Taxation | |
| Paragraph (10) | Article 42-11, paragraph (6) or (7) | Article 42-11, paragraph (6) or (7) of the Act on Special Measures Concerning Taxation before its amendment by the provisions of Article 13 of the 2006 Amendment Act, which remains in force pursuant to the provisions of Article 106 of the Supplementary Provisions of the 2006 Amendment Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article) |
| Paragraph (11) | Article 42-11, paragraph (2) | Article 42-11, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force |
| the following paragraph, Article 68-9, paragraph (11) | the following paragraph and Article 68-9, paragraph (10) of the New Act on Special Measures Concerning Taxation | |
| paragraphs (6) and (7) of the preceding Article | Article 68-14, paragraphs (6) and (7), Article 68-15, paragraphs (6) and (7) | |
| Article 42-11, paragraph (7) | Article 42-11, paragraph (7) of the Former Act on Special Measures Concerning Taxation Kept in Force | |
| Article 42-11, paragraph (9) | Article 42-11, paragraph (9) of the Former Act on Special Measures Concerning Taxation Kept in Force | |
| Paragraph (12) | the preceding paragraph, Article 68-9, paragraph (11) | the preceding paragraph and Article 68-9, paragraph (10) of the New Act on Special Measures Concerning Taxation |
| paragraphs (6) and (7) of the preceding Article | Article 68-14, paragraphs (6) and (7), Article 68-15, paragraphs (6) and (7) | |
| Paragraph (17) | Article 42-11, paragraph (6) | Article 42-11, paragraph (6) of the Former Act on Special Measures Concerning Taxation Kept in Force |
| Article 2, item (xxxi) of that Act | Article 2, item (xxxi) of the Corporation Tax Act | |
| Article 42-11, paragraph (8) | Article 42-11, paragraph (8) of the Former Act on Special Measures Concerning Taxation Kept in Force | |
| Paragraph (18) | or Article 68-15, paragraph (6) of the Act on Special Measures Concerning Taxation | or Article 68-15, paragraph (6) 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 132 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") |
| and Article 68-15, paragraph (6) of the Act on Special Measures Concerning Taxation | and Article 68-15, paragraph (6) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations | |
| Paragraph (19) | “Article 68-15, paragraph (11) or (12) of the Act on Special Measures Concerning Taxation ( | “Article 68-15, paragraph (11) or (12) 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 132 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') ( |
| Article 68-15, paragraph (11) or (12) of the Act on Special Measures Concerning Taxation” | Article 68-15, paragraph (11) or (12) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations” | |
| and Article 68-15, paragraph (11) of the Act on Special Measures Concerning Taxation | and Article 68-15, paragraph (11) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations |
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十五第一項に規定する情報通信機器等を同項に規定する事業の用に供した場合における法人税については、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。
| 第八項 | 第六項又は前項 | 第六項若しくは前項 |
| 控除される金額がある場合には、当該金額 | 控除される金額がある場合又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。第十項において「平成十八年改正法」という。)第十三条の規定による改正後の租税特別措置法(以下この条において「新租税特別措置法」という。)第六十八条の十五第二項若しくは第三項の規定により当該連結事業年度の連結所得に対する調整前連結税額から控除される金額がある場合には、これらの金額 | |
| 控除される金額のうち | 控除される金額又は新租税特別措置法第六十八条の十五第二項若しくは第三項の規定により当該連結事業年度の連結所得に対する調整前連結税額から控除される金額のうち | |
| 第十項 | 第四十二条の十一第六項又は第七項 | 平成十八年改正法附則第百六条の規定によりなおその効力を有するものとされる平成十八年改正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。)第四十二条の十一第六項又は第七項 |
| 第十一項 | 第四十二条の十一第二項 | 旧効力措置法第四十二条の十一第二項 |
| 次項、第六十八条の九第十一項 | 次項並びに新租税特別措置法第六十八条の九第十項 | |
| 前条第六項及び第七項 | 第六十八条の十四第六項及び第七項、第六十八条の十五第六項及び第七項 | |
| 第四十二条の十一第七項 | 旧効力措置法第四十二条の十一第七項 | |
| 第四十二条の十一第九項 | 旧効力措置法第四十二条の十一第九項 | |
| 第十二項 | 前項、第六十八条の九第十一項 | 前項並びに新租税特別措置法第六十八条の九第十項 |
| 前条第六項及び第七項 | 第六十八条の十四第六項及び第七項、第六十八条の十五第六項及び第七項 | |
| 第十七項 | 第四十二条の十一第六項 | 旧効力措置法第四十二条の十一第六項 |
| 同法第二条第三十一号 | 法人税法第二条第三十一号 | |
| 第四十二条の十一第八項 | 旧効力措置法第四十二条の十一第八項 | |
| 第十八項 | 又は租税特別措置法第六十八条の十五第六項 | 又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)附則第百三十二条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「旧効力連結措置法」という。)第六十八条の十五第六項 |
| 及び租税特別措置法第六十八条の十五第六項 | 及び旧効力連結措置法第六十八条の十五第六項 | |
| 第十九項 | 「租税特別措置法第六十八条の十五第十一項又は第十二項( | 「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)附則第百三十二条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「旧効力連結措置法」という。)第六十八条の十五第十一項又は第十二項( |
| 租税特別措置法第六十八条の十五第十一項又は第十二項」 | 旧効力連結措置法第六十八条の十五第十一項又は第十二項」 | |
| 及び租税特別措置法第六十八条の十五第十一項 | 及び旧効力連結措置法第六十八条の十五第十一項 |