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Supplementary Provisions, Article 117Transitional Measures Concerning Depreciation by Consolidated Corporations

第百十七条(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), Article 68-17, paragraph (1), Article 68-18, paragraph (1), Article 68-19, paragraph (1), Article 68-20, paragraph (1), Article 68-21, paragraph (1), Article 68-23, paragraph (1), Article 68-24, paragraph (1), Article 68-27, paragraph (1), Article 68-29, paragraphs (1) through (3), Article 68-30, paragraph (1), Article 68-31, paragraph (1), Article 68-32, paragraph (1), Article 68-34, paragraph (3), Article 68-35, paragraph (1) and Article 68-36, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to lease transactions without transfer of ownership prescribed in those provisions) apply to contracts pertaining to lease transactions without transfer of ownership prescribed in those provisions that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation concludes on or after April 1, 2008, and the provisions then in force continue to govern contracts for leasing depreciable assets prescribed in , , , , , , , and , , , , and 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 concluded before that date.

、、、、、、、、、、、、、、及び(これらの規定に規定する所有権移転外リース取引に係る部分に限る。)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二十年四月一日以後に締結するこれらの規定に規定する所有権移転外リース取引に係る契約について適用し、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締結した、、、、、、、及び、、、、並びにに規定する減価償却資産の賃借に係る契約については、なお従前の例による。

The provisions of Article 68-17, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to research facilities prescribed in 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, 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 research facilities prescribed in 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.

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。)をするに規定する研究施設について適用し、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に規定する研究施設については、なお従前の例による。

The provisions of Article 68-18, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to conservation project assets, etc. prescribed in 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 conservation project assets, etc. prescribed in 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.

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に規定する保全事業等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に規定する保全事業等資産については、なお従前の例による。

The provisions of Article 68-20, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial cluster assets prescribed in 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 date specified in Article 1, item (xii) of the Supplementary Provisions.

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十二号に定める日以後に取得等をするに規定する集積産業用資産について適用する。

The provisions then in force continue to govern high-technology industrial equipment prescribed in 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に規定する高度技術産業用設備については、なお従前の例による。

With regard to the application of the provisions of Article 68-21, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date on which the comes into effect, in , the phrase "the items of " is deemed to be replaced with "the items of prior to the amendment by (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation" in )", the phrase "from the date on which the comes into effect to March 31, 2009" is deemed to be replaced with "from April 1, 2007 to the day before the date on which the comes into effect", the phrase "" is deemed to be replaced with "", and the phrase "20 percent (or 30 percent if the equipment for business innovation is specified equipment for business innovation prescribed in or is included in a plan listed in or )" is deemed to be replaced with "24 percent (or 30 percent if the equipment for business innovation is included in a plan listed in or of the Former Act on Special Measures Concerning Taxation, and 40 percent if it is included in a plan listed in )".

の施行の日の前日までの間におけるの規定の適用については、中「各号」とあるのは「の規定による改正前の租税特別措置法(以下において「旧租税特別措置法」という。)各号」と、「の施行の日から平成二十一年三月三十一日まで」とあるのは「の施行の日の前日まで」と、「」とあるのは「」と、「百分の二十(当該事業革新設備が、に規定する特定事業革新設備である場合又は若しくはに掲げる計画に記載されたものである場合には、百分の三十)」とあるのは「百分の二十四(当該事業革新設備が、又はに掲げる計画に記載されたものである場合には百分の三十とし、に掲げる計画に記載されたものである場合には百分の四十とする。)」とする。

The provisions of Article 68-23, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified telecommunications equipment, etc. prescribed in 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 specified telecommunications equipment, etc. prescribed in 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.

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に規定する特定電気通信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に規定する特定電気通信設備等については、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 or the middle column of of the table in 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の表のの中欄又は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 equipment for advanced manufacturing process control, etc. prescribed in 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に規定する製造過程管理高度化設備等については、なお従前の例による。

The provisions of Article 68-26 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 44-6, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation) apply to recycling equipment, etc. prescribed in Article 68-26, paragraph (1) of the New 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 makes an acquisition, etc. on or after the date specified in Article 1, item (xiii) of the Supplementary Provisions, and the provisions then in force continue to govern recycling equipment, etc. prescribed in 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.

(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十三号に定める日以後に取得等をする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同日前に取得等をした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 then in force continue to govern contracts for leasing recycling equipment, etc. prescribed in 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 concluded before April 1, 2008.

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二十年四月一日前に締結したに規定する再商品化設備等の賃借に係る契約については、なお従前の例による。

The provisions of Article 68-27 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to of the table in Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to industrial machinery, etc. prescribed in Article 68-27, paragraph (1) of the New 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 makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in 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.

(の表のに係る部分に限る。)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に規定する工業用機械等について適用し、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に規定する工業用機械等については、なお従前の例による。

The provisions of Article 68-29, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to medical equipment, etc. prescribed in 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, and the provisions then in force continue to govern medical equipment, etc. prescribed in 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.

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に規定する医療用機器等について適用し、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又は製作をしたに規定する医療用機器等については、なお従前の例による。

The provisions of Article 68-29, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to specified extension or renovation facilities prescribed in that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or constructs on or after the Effective Date.

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建設をするに規定する特定増改築施設について適用する。

With regard to specified medical buildings prescribed in 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 constructed before the Effective Date, the provisions of (limited to the part pertaining to ) 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 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.

prior to the amendment by , which remains in force pursuant to the provisions of Article 93, paragraph (15) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in )
qualified post-formation acquisition of assetsqualified in-kind distribution (hereinafter referred to as a "qualified merger, etc." in )
qualified merger, qualified company split or qualified capital contribution in kind (hereinafter referred to as a "qualified merger, etc." in )qualified merger, etc.
or a corporation making a capital contribution in kind, a corporation making a capital contribution in kind or a 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 for a qualified in-kind distribution that constitutes a distribution of all of the residual assets, the date on which the residual assets pertaining to that qualified in-kind distribution are finalized.
of the Former Act on Special Measures Concerning Taxation Kept in Force

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建設をしたに規定する特定医療用建物については、(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、次の表の上欄に掲げる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。

所得税法等の一部を改正する法律(平成十九年法律第六号)附則第九十三条第十五項の規定によりなおその効力を有するものとされるの規定による改正前の租税特別措置法(において「旧効力措置法」という。)
適格事後設立適格現物分配(以下において「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。

The provisions then in force continue to govern contracts for leasing equipment for persons with disabilities, etc. prescribed in 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 concluded before April 1, 2008.

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二十年四月一日前に締結したに規定する障害者対応設備等の賃借に係る契約については、なお従前の例による。

The provisions of Article 68-32, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to in-house childcare facilities, etc. prescribed in 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.

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に規定する事業所内託児施設等について適用する。

With regard to machinery and equipment for agricultural use, buildings and their associated facilities, and biological assets prescribed in of the Former Act on Special Measures Concerning Taxation held by an agricultural production corporation prescribed in that obtained the certification under for its farm management improvement plan prescribed in before the Effective Date, the provisions of remain in force. In this case, the phrase "qualified post-formation acquisition of assets" in is deemed to be replaced with "qualified in-kind distribution".

に規定する農業経営改善計画につきの認定を施行日前に受けたに規定する農業生産法人の有するに規定する農業用の機械及び装置、建物及びその附属設備並びに生物については、の規定は、なおその効力を有する。この場合において、中「適格事後設立」とあるのは、「適格現物分配」とする。

The provisions then in force continue to govern contracts for leasing good-quality rental housing in a central urban area prescribed in 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 concluded before April 1, 2008.

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二十年四月一日前に締結したに規定する中心市街地優良賃貸住宅の賃借に係る契約については、なお従前の例による。

The provisions of Article 68-34 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to ) apply to good-quality rental housing for the elderly prescribed in that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or newly builds on or after the Effective Date.

(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新築をするに規定する高齢者向け優良賃貸住宅について適用する。

With regard to good-quality rental housing for the elderly prescribed in 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 built before the Effective Date, the provisions of (limited to the part pertaining to ) 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 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.

prior to the amendment by , which remains in force pursuant to the provisions of Article 93, paragraph (21) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in )
qualified post-formation acquisition of assetsqualified in-kind distribution (hereinafter referred to as a "qualified merger, etc." in )
qualified merger, qualified company split or qualified capital contribution in kind (hereinafter referred to as a "qualified merger, etc." in )qualified merger, etc.
or a corporation making a capital contribution in kind, a corporation making a capital contribution in kind or a 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 for a qualified in-kind distribution that constitutes a distribution of all of the residual assets, the date on which the residual assets pertaining to that qualified in-kind distribution are finalized.
of the Former Act on Special Measures Concerning Taxation Kept in Force

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新築をしたに規定する高齢者向け優良賃貸住宅については、(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、次の表の上欄に掲げる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。

所得税法等の一部を改正する法律(平成十九年法律第六号)附則第九十三条第二十一項の規定によりなおその効力を有するものとされるの規定による改正前の租税特別措置法(において「旧効力措置法」という。)
適格事後設立適格現物分配(以下において「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。

The provisions then in force continue to govern improved good-quality rental housing prescribed in 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 constructed 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建設をしたに規定する改良優良賃貸住宅については、なお従前の例による。

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