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 |
Supplementary Provisions, Article 133Transitional Measures Concerning Depreciation by Consolidated Corporations
第百三十三条（連結法人の減価償却に関する経過措置）
The provisions of Article 68-16, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the middle column of item (i) of the table in Article 68-16, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.
新租税特別措置法第六十八条の十六第一項（同項の表の第一号に係る部分に限る。）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施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をする同号の中欄に掲げる減価償却資産について適用し、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施行日前に取得等をした旧租税特別措置法第六十八条の十六第一項の表の第一号の中欄に掲げる減価償却資産については、なお従前の例による。
The provisions then in force continue to govern depreciable assets listed in the middle column of item (ii) or item (iv) of the table in Article 68-16, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.
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等をした旧租税特別措置法第六十八条の十六第一項の表の第二号又は第四号の中欄に掲げる減価償却資産については、なお従前の例による。
The provisions of Article 68-19, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (ii) of the table in that paragraph) apply to depreciable assets listed in the third column of that item for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the Effective Date.
新租税特別措置法第六十八条の十九第一項（同項の表の第二号に係る部分に限る。）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施行日以後に取得等をする同号の第三欄に掲げる減価償却資産について適用する。
The provisions then in force continue to govern equipment for development research prescribed in Article 68-20-2, 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 or manufactured before the Effective Date.
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又は製作をした旧租税特別措置法第六十八条の二十の二第一項に規定する開発研究用設備については、なお従前の例による。
The provisions of Article 68-23, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i) or item (ii) of the table in that paragraph) apply to depreciable assets listed in the middle column of item (i) or item (ii) of that table for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after June 1, 2006, and the provisions then in force continue to govern depreciable assets listed in the middle column of item (i) or item (ii) of the table in Article 68-23, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before that date.
新租税特別措置法第六十八条の二十三第一項（同項の表の第一号又は第二号に係る部分に限る。）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平成十八年六月一日以後に取得等をする同表の第一号又は第二号の中欄に掲げる減価償却資産について適用し、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等をした旧租税特別措置法第六十八条の二十三第一項の表の第一号又は第二号の中欄に掲げる減価償却資産については、なお従前の例による。
The provisions then in force continue to govern depreciable assets listed in the middle column of item (iv) of the table in Article 68-24, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.
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等をした旧租税特別措置法第六十八条の二十四第一項の表の第四号の中欄に掲げる減価償却資産については、なお従前の例による。
The provisions of Article 68-26, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to recycling equipment, etc. prescribed in that paragraph for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern recycling equipment, etc. prescribed in Article 68-26, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.
新租税特別措置法第六十八条の二十六第一項の規定は、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施行日以後に取得等をする同項に規定する再商品化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施行日前に取得等をした旧租税特別措置法第六十八条の二十六第一項に規定する再商品化設備等については、なお従前の例による。
The provisions of Article 68-31, paragraph (2) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (v) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or manufactures on or after the Effective Date.
新租税特別措置法第六十八条の三十一第二項（同項の表の第五号に係る部分に限る。）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施行日以後に取得又は製作をする同号の中欄に掲げる減価償却資産について適用する。
The provisions of Article 68-31, paragraph (3), item (iii) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation 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 of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that ended before the Effective Date.
新租税特別措置法第六十八条の三十一第三項第三号の規定は、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 depreciable assets specified in Article 68-32, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation held by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that received, before the Effective Date, the certification referred to in that item for a joint improvement plan prescribed in that item, the provisions of that Article (limited to the part concerning that item) remain in force.
旧租税特別措置法第六十八条の三十二第一項第二号に規定する共同改善計画につき同号の認定を施行日前に受けた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有する同号に定める減価償却資産については、同条（同号に係る部分に限る。）の規定は、なおその効力を有する。
With regard to fishing vessels prescribed in Article 68-33, paragraph (1) of the Former Act on Special Measures Concerning Taxation held by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that received, before the Effective Date, the certification referred to in that paragraph for an improvement plan prescribed in that paragraph, the provisions of that Article remain in force.
旧租税特別措置法第六十八条の三十三第一項に規定する改善計画につき同項の認定を施行日前に受けた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有する同項に規定する漁船については、同条の規定は、なおその効力を有する。
The provisions of Article 68-34 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1)) apply to good-quality rental housing in a central urban area 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 or newly constructs on or after the date specified in Article 1, item (x) of the Supplementary Provisions.
新租税特別措置法第六十八条の三十四（第一項に係る部分に限る。）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号に定める日以後に取得又は新築をする同項に規定する中心市街地優良賃貸住宅について適用する。
With regard to specified good-quality rental housing prescribed in Article 68-34, 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 or newly constructed on or before March 31, 2006, the provisions of that Article (limited to the part concerning that paragraph) remain in force. In this case, the terms and phrases listed in the left-hand column of the following table that appear in paragraph (2) of that Article are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
| qualified post-formation acquisition of assets | qualified in-kind distribution (hereinafter referred to as a "qualified merger, etc." in this paragraph) |
| qualified merger, qualified company split or qualified capital contribution in kind (hereinafter referred to as a "qualified merger, etc." in this paragraph) | qualified merger, etc. |
| or corporation making a contribution in kind | , corporation making a contribution in kind or corporation making a distribution in kind |
| or a qualified company split by split-off, the day before the date of that qualified merger or qualified company split by split-off | , the day before the date of that qualified merger, and in the case of a qualified in-kind distribution that falls under a distribution of all residual assets, the date on which the residual assets related to that qualified in-kind distribution are determined. |
| Article 47, paragraph (1) | Article 47, 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 107, paragraph (13) of the Supplementary Provisions of that Act |
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平成十八年三月三十一日以前に取得又は新築をした旧租税特別措置法第六十八条の三十四第一項に規定する特定優良賃貸住宅については、同条（同項に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同条第二項中次の表の上欄に掲げる字句は、同表の下欄に掲げる字句とする。
| 適格事後設立 | 適格現物分配（以下この項において「適格合併等」という。） |
| 適格合併、適格分割又は適格現物出資（以下この項において「適格合併等」という。） | 適格合併等 |
| 又は現物出資法人 | 、現物出資法人又は現物分配法人 |
| 又は適格分割型分割にあつては、当該適格合併又は適格分割型分割の日の前日 | にあつては当該適格合併の日の前日とし、残余財産の全部の分配に該当する適格現物分配にあつては当該適格現物分配に係る残余財産の確定の日とする。 |
| 第四十七条第一項 | 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）附則第百七条第十三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第四十七条第一項 |
Supplementary Provisions, Article 134Transitional Measures Concerning Special Depreciation by the Reserve Method for Consolidated Corporations
第百三十四条（連結法人の準備金方式による特別償却に関する経過措置）
The provisions of Article 68-41 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation prescribed in paragraphs (1) through (3) 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 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 68-41, paragraphs (1) through (3) 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四十一の規定は、同条第一項から第三項まで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四十一第一項から第三項まで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。