Supplementary Provisions, Article 135Transitional Measures Concerning Reserves of Consolidated Corporations
第百三十五条（連結法人の準備金に関する経過措置）
The provisions of Article 68-43, paragraph (1), Article 68-44, paragraph (1), Article 68-46, paragraph (1), Article 68-50, paragraph (1), Article 68-55, paragraph (1) (excluding the part concerning item (i)-2), Article 68-56, paragraph (1), Article 68-58, paragraph (1) and Article 68-61, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation prescribed in those provisions or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation ending on or after the effective date of the Companies Act, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation prescribed in Article 68-43, paragraph (1), Article 68-44, paragraph (1), Article 68-46, paragraph (1), Article 68-50, paragraph (1), Article 68-55, paragraph (1), Article 68-56, paragraph (1), Article 68-58, paragraph (1) and Article 68-61, paragraphs (1) and (2) of the Former Act on Special Measures Concerning Taxation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that ended before the effective date of the Companies Act.
新租税特別措置法第六十八条の四十三第一項、第六十八条の四十四第一項、第六十八条の四十六第一項、第六十八条の五十第一項、第六十八条の五十五第一項（第一号の二に係る部分を除く。）、第六十八条の五十六第一項、第六十八条の五十八第一項並びに第六十八条の六十一第一項及び第二項の規定は、これらの規定に規定する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の会社法施行日以後に終了する連結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四十三第一項、第六十八条の四十四第一項、第六十八条の四十六第一項、第六十八条の五十第一項、第六十八条の五十五第一項、第六十八条の五十六第一項、第六十八条の五十八第一項並びに第六十八条の六十一第一項及び第二項に規定する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の会社法施行日前に終了した連結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 68-45 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation prescribed in paragraph (1) of that Article or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years, ending before the Effective Date, of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that is 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.
新租税特別措置法第六十八条の四十五の規定は、同条第一項に規定する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の施行日以後に終了する連結事業年度分の法人税について適用し、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で、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ものの施行日前に終了した連結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 68-45, paragraph (1) of the New Act on Special Measures Concerning Taxation for a consolidated business year of a consolidated parent corporation prescribed in that paragraph or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that ends on or after the Effective Date and ends before the effective date of the Companies Act, the phrase "by the method of accounting as an expense or loss" in that paragraph is deemed to be replaced with "by the method of accounting as an expense or loss (including the method of setting aside the amount as a reserve through the appropriation of profit or surplus in the settlement of accounts finalized by that consolidated parent corporation or its consolidated subsidiary corporation)", and the phrase "when it has set aside (including the case where it has set aside the amount as a reserve for specified disaster prevention by the method of setting aside the amount as a reserve through the appropriation of surplus by the date on which the settlement of accounts for that consolidated business year of that consolidated parent corporation or its consolidated subsidiary corporation is finalized)" is deemed to be replaced with "when it has set aside".
新租税特別措置法第六十八条の四十五第一項に規定する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の施行日以後に終了する連結事業年度であって、会社法施行日前に終了する連結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（当該連結親法人又はその連結子法人の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（当該連結親法人又はその連結子法人の当該連結事業年度に係る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 consolidated income for a consolidated business year ending on or after the Effective Date (limited to a consolidated business year ending before the effective date of the Companies Act) of a consolidated parent corporation prescribed in Article 68-45, paragraph (1) of the Former Act on Special Measures Concerning Taxation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that, before the Effective Date, has concluded a contract for a trust pertaining to trust property entrusted pursuant to the provisions of Cabinet Order prescribed in paragraph (2), item (ii), (b) of that Article (referred to as a "consolidated 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) | Article 55-6, paragraph (1) | Article 55-6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by 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 (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article) |
| 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 (8)) | |
| Paragraph (2), item (ii) and paragraphs (3) through (5) | Article 55-6, paragraph (1) | Article 55-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force |
| Paragraph (8) | Article 55-6, paragraph (1) | Article 55-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force |
| March 31, 2007 | the date of completion of the final disposal of waste | |
| Paragraph (10) | Article 55-6, paragraph (1) | Article 55-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force |
| the phrase "Article 55, paragraph (11)" is deemed to be replaced with "Article 55-6, paragraph (11) | the phrase "Article 55, paragraph (11)" is deemed to be replaced with "Article 55-6, paragraph (11) of the Act on Special Measures Concerning Taxation prior to the amendment by 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 (referred to as the 'Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations' in this Article) | |
| Article 68-45, paragraph (2) | Article 68-45, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by 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 (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations" in this Article) | |
| the phrase "paragraph (11) of that Article" is deemed to be replaced with "Article 55-6, paragraph (11) | the phrase "paragraph (11) of that Article" is deemed to be replaced with "Article 55-6, paragraph (11) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations | |
| Paragraph (11) | Article 55-6, paragraph (1) | Article 55-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force |
| Paragraph (12) | Article 68-45, paragraph (2) | Article 68-45, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations |
| Article 55-6, paragraph (12) | Article 55-6, paragraph (12) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations | |
| Paragraph (13) | Article 55-6, paragraph (1) | Article 55-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force |
| Paragraph (14) | Article 68-45, paragraph (2) | Article 68-45, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations |
| Article 55-6, paragraph (14) | Article 55-6, paragraph (14) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations | |
| Paragraph (15) | Article 55-6, paragraph (1) | Article 55-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force |
| Paragraph (16) | Article 68-45, paragraph (2) | Article 68-45, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations |
施行日前に旧租税特別措置法第六十八条の四十五第一項に規定する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で、同条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もの（次項において「信託契約締結連結法人」という。）の施行日以後に終了する連結事業年度（会社法施行日前に終了する連結事業年度に限る。）の連結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 | 第五十五条の六第一項 | 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「旧効力措置法」という。）第五十五条の六第一項 |
| 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（第八項において「廃棄物最終処分終了の日」という。） | |
| 第二項第二号及び第三項から第五項まで | 第五十五条の六第一項 | 旧効力措置法第五十五条の六第一項 |
| 第八項 | 第五十五条の六第一項 | 旧効力措置法第五十五条の六第一項 |
| 平成十九年三月三十一日 | 廃棄物最終処分終了の日 | |
| 第十項 | 第五十五条の六第一項 | 旧効力措置法第五十五条の六第一項 |
| 「第五十五条第十一項」とあるのは「第五十五条の六第十一項 | 「第五十五条第十一項」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。）第五十五条の六第十一項 | |
| 第六十八条の四十五第二項 | 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二項 | |
| 「同条第十一項」とあるのは「第五十五条の六第十一項 | 「同条第十一項」とあるのは「旧効力単体措置法第五十五条の六第十一項 | |
| 第十一項 | 第五十五条の六第一項 | 旧効力措置法第五十五条の六第一項 |
| 第十二項 | 第六十八条の四十五第二項 | 旧効力連結措置法第六十八条の四十五第二項 |
| 第五十五条の六第十二項 | 旧効力単体措置法第五十五条の六第十二項 | |
| 第十三項 | 第五十五条の六第一項 | 旧効力措置法第五十五条の六第一項 |
| 第十四項 | 第六十八条の四十五第二項 | 旧効力連結措置法第六十八条の四十五第二項 |
| 第五十五条の六第十四項 | 旧効力単体措置法第五十五条の六第十四項 | |
| 第十五項 | 第五十五条の六第一項 | 旧効力措置法第五十五条の六第一項 |
| 第十六項 | 第六十八条の四十五第二項 | 旧効力連結措置法第六十八条の四十五第二項 |
With regard to the calculation of the amount of consolidated income for a consolidated business year ending on or after the Effective Date (limited to a consolidated business year ending on or after the effective date of the Companies Act) of a consolidated corporation that has concluded a trust contract, the provisions of Article 68-45 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) | Article 55-6, paragraph (1) | Article 55-6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by 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 (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article) |
| 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 (8)) | |
| by the method of accounting as an expense or loss (including the method of setting aside the amount as a reserve through the appropriation of profit or surplus in the settlement of accounts finalized by that consolidated parent corporation or its consolidated subsidiary corporation) | by the method of accounting as an expense or loss | |
| when it has set aside | when it has set aside (including the case where it has set aside the amount as a reserve for specified disaster prevention by the method of setting aside the amount as a reserve through the appropriation of surplus by the date on which the settlement of accounts for that consolidated business year of that consolidated parent corporation or its consolidated subsidiary corporation is finalized) | |
| Paragraph (2), item (ii) and paragraphs (3) through (5) | Article 55-6, paragraph (1) | Article 55-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force |
| Paragraph (8) | Article 55-6, paragraph (1) | Article 55-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force |
| March 31, 2007 | the date of completion of the final disposal of waste | |
| Paragraph (10) | Article 55-6, paragraph (1) | Article 55-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force |
| the phrase "Article 55, paragraph (11)" is deemed to be replaced with "Article 55-6, paragraph (11) | the phrase "Article 55, paragraph (11)" is deemed to be replaced with "Article 55-6, paragraph (11) of the Act on Special Measures Concerning Taxation prior to the amendment by 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 (referred to as the 'Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations' in this Article) | |
| Article 68-45, paragraph (2) | Article 68-45, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by 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 (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations" in this Article) | |
| the phrase "paragraph (11) of that Article" is deemed to be replaced with "Article 55-6, paragraph (11) | the phrase "paragraph (11) of that Article" is deemed to be replaced with "Article 55-6, paragraph (11) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations | |
| Paragraph (11) | Article 55-6, paragraph (1) | Article 55-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force |
| Paragraph (12) | Article 68-45, paragraph (2) | Article 68-45, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations |
| Article 55-6, paragraph (12) | Article 55-6, paragraph (12) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations | |
| Paragraph (13) | Article 55-6, paragraph (1) | Article 55-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force |
| Paragraph (14) | Article 68-45, paragraph (2) | Article 68-45, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations |
| Article 55-6, paragraph (14) | Article 55-6, paragraph (14) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations | |
| Paragraph (15) | Article 55-6, paragraph (1) | Article 55-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force |
| Paragraph (16) | Article 68-45, paragraph (2) | Article 68-45, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations |
信託契約締結連結法人の施行日以後に終了する連結事業年度（会社法施行日以後に終了する連結事業年度に限る。）の連結所得の金額の計算については、旧租税特別措置法第六十八条の四十五の規定は、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 | 第五十五条の六第一項 | 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「旧効力措置法」という。）第五十五条の六第一項 |
| 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（第八項において「廃棄物最終処分終了の日」という。） | |
| 損金経理の方法（当該連結親法人又はその連結子法人の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（当該連結親法人又はその連結子法人の当該連結事業年度に係る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。） | |
| 第二項第二号及び第三項から第五項まで | 第五十五条の六第一項 | 旧効力措置法第五十五条の六第一項 |
| 第八項 | 第五十五条の六第一項 | 旧効力措置法第五十五条の六第一項 |
| 平成十九年三月三十一日 | 廃棄物最終処分終了の日 | |
| 第十項 | 第五十五条の六第一項 | 旧効力措置法第五十五条の六第一項 |
| 「第五十五条第十一項」とあるのは「第五十五条の六第十一項 | 「第五十五条第十一項」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。）第五十五条の六第十一項 | |
| 第六十八条の四十五第二項 | 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二項 | |
| 「同条第十一項」とあるのは「第五十五条の六第十一項 | 「同条第十一項」とあるのは「旧効力単体措置法第五十五条の六第十一項 | |
| 第十一項 | 第五十五条の六第一項 | 旧効力措置法第五十五条の六第一項 |
| 第十二項 | 第六十八条の四十五第二項 | 旧効力連結措置法第六十八条の四十五第二項 |
| 第五十五条の六第十二項 | 旧効力単体措置法第五十五条の六第十二項 | |
| 第十三項 | 第五十五条の六第一項 | 旧効力措置法第五十五条の六第一項 |
| 第十四項 | 第六十八条の四十五第二項 | 旧効力連結措置法第六十八条の四十五第二項 |
| 第五十五条の六第十四項 | 旧効力単体措置法第五十五条の六第十四項 | |
| 第十五項 | 第五十五条の六第一項 | 旧効力措置法第五十五条の六第一項 |
| 第十六項 | 第六十八条の四十五第二項 | 旧効力連結措置法第六十八条の四十五第二項 |
With regard to the reserve for gas calorific value conversion referred to in Article 68-49, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to the calorific value conversion plan prescribed in that paragraph that is specified in the gas supply plan of a consolidated parent corporation prescribed in that paragraph or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that made, before the Effective Date, the notification prescribed in paragraph (2) of that Article for the gas supply plan prescribed in that paragraph (including the reserve for gas calorific value conversion referred to in Article 56-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation set aside in a business year that does not fall under a consolidated business year), the provisions of Article 68-49 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) | calorific value conversion expenses (Article 56-2, paragraph (1) | calorific value conversion expenses (Article 56-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by 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 (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article) |
| conversion of calorific value (Article 56-2, paragraph (1) | conversion of calorific value (Article 56-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force | |
| Paragraph (1), item (ii) | Article 56-2, paragraph (1) | Article 56-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force |
| Paragraph (2) | Article 56-2, paragraph (2) | Article 56-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force |
| Paragraphs (3) and (4) | Article 56-2, paragraph (1) | Article 56-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force |
| Paragraph (5) | Article 56-2, paragraph (1) | Article 56-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force |
| Paragraph (5), item (iv) | for the dissolution of a consolidated subsidiary corporation, the date of that dissolution | for the dissolution of a consolidated subsidiary corporation due to an order commencing bankruptcy proceedings, the date of that order commencing bankruptcy proceedings |
| Paragraph (9) | Article 56-2, paragraph (1) | Article 56-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force |
| the phrase "Article 55, paragraph (11)" is deemed to be replaced with "Article 56-2, paragraph (10) | the phrase "Article 55, paragraph (11)" is deemed to be replaced with "Article 56-2, paragraph (10) of the Act on Special Measures Concerning Taxation prior to the amendment by 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 (referred to as the 'Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations' in this paragraph) | |
| Article 68-49, paragraphs (1) and (4) | Article 68-49, paragraphs (1) and (4) of the Act on Special Measures Concerning Taxation prior to the amendment by 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 this paragraph) | |
| the phrase "paragraph (11) of that Article" is deemed to be replaced with "Article 56-2, paragraph (10) | the phrase "paragraph (11) of that Article" is deemed to be replaced with "Article 56-2, paragraph (10) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations | |
| in Article 68-49, paragraphs (1) and (4) | in Article 68-49, paragraphs (1) and (4) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations |
旧租税特別措置法第六十八条の四十九第一項に規定する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で、同条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ものの当該ガスの供給計画に定められた同条第一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（連結事業年度に該当しない事業年度において積み立てた旧租税特別措置法第五十六条の二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六十八条の四十九の規定は、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 | 熱量変更費用（第五十六条の二第一項 | 熱量変更費用（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（以下この条において「旧効力措置法」という。）第五十六条の二第一項 |
| 熱量の変更（第五十六条の二第一項 | 熱量の変更（旧効力措置法第五十六条の二第一項 | |
| 第一項第二号 | 第五十六条の二第一項 | 旧効力措置法第五十六条の二第一項 |
| 第二項 | 第五十六条の二第二項 | 旧効力措置法第五十六条の二第二項 |
| 第三項及び第四項 | 第五十六条の二第一項 | 旧効力措置法第五十六条の二第一項 |
| 第五項 | 第五十六条の二第一項 | 旧効力措置法第五十六条の二第一項 |
| 第五項第四号 | 連結子法人の解散にあつてはその解散の日 | 連結子法人の破産手続開始の決定による解散にあつてはその破産手続開始の決定の日 |
| 第九項 | 第五十六条の二第一項 | 旧効力措置法第五十六条の二第一項 |
| 「第五十五条第十一項」とあるのは「第五十六条の二第十項 | 「第五十五条第十一項」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。）第五十六条の二第十項 | |
| 第六十八条の四十九第一項及び第四項の | 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一項及び第四項の | |
| 「同条第十一項」とあるのは「第五十六条の二第十項 | 「同条第十一項」とあるのは「旧効力単体措置法第五十六条の二第十項 | |
| 第六十八条の四十九第一項及び第四項中 | 旧効力連結措置法第六十八条の四十九第一項及び第四項中 |
The provisions of Article 68-55 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (i)-2) apply to corporation tax for consolidated business years, beginning on or after the date specified in Article 1, item (xi) of the Supplementary Provisions, of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that is listed in that item.
新租税特別措置法第六十八条の五十五（第一項第一号の二に係る部分に限る。）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で、同号に掲げるものの附則第一条第十一号に定める日以後に開始する連結事業年度分の法人税について適用する。