Supplementary Provisions, Article 118Transitional Measures Concerning Special Provisions on Taxation on Certified Agricultural Production Corporations, etc. That Are Consolidated Corporations
第百十八条（連結法人である認定農業生産法人等の課税の特例に関する経過措置）
The provisions of Articles 68-64 and 68-65 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years ending on or after the Effective Date of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation.
新租税特別措置法第六十八条の六十四及び第六十八条の六十五の規定は、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する。
Supplementary Provisions, Article 119Transitional Measures Concerning Special Provisions on Taxation on Agricultural Production Corporations That Are Consolidated Corporations
第百十九条（連結法人である農業生産法人の課税の特例に関する経過措置）
With regard to the calculation of the amount of consolidated income for a consolidated business year ending on or after the Effective Date of a consolidated parent corporation referred to in Article 68-64, 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, the provisions of that Article and Article 68-65 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 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.
| Article 68-64, paragraph (1) | Article 61-2, paragraph (1) | Article 61-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007), which remains in force pursuant to the provisions of Article 96 of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article and the following Article) |
| Article 68-64, paragraphs (2) and (3) | Article 61-2, paragraph (1) | Article 61-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force |
| Article 68-64, paragraph (4) | "又は同項" (or that paragraph) | "若しくは同項" (or that paragraph, joining a smaller group of alternatives) |
| consolidated subsidiary corporation | consolidated subsidiary corporation, or a consolidated parent corporation that is subject to the provisions of Article 68-64, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007) or a consolidated subsidiary corporation that is subject to the provisions of that paragraph | |
| Article 68-64, paragraph (6) | Article 61-2, paragraph (1) | Article 61-2, 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 61-2, paragraph (7) | the phrase "Article 55, paragraph (11)" is deemed to be replaced with "Article 61-2, paragraph (7) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007), which remains in force pursuant to the provisions of Article 96 of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Single-Entity Act on Special Measures Concerning Taxation Kept in Force" in this paragraph) | |
| Article 68-64, paragraph (2) | Article 68-64, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007), which remains in force pursuant to the provisions of Article 119 of the Supplementary Provisions of that Act | |
| the phrase "paragraph (11) of that Article" is deemed to be replaced with "Article 61-2, paragraph (7) | the phrase "paragraph (11) of that Article" is deemed to be replaced with "Article 61-2, paragraph (7) of the Former Single-Entity Act on Special Measures Concerning Taxation Kept in Force | |
| Article 68-64, paragraph (7) | Article 61-2, paragraph (7) | Article 61-2, paragraph (7) of the Former Act on Special Measures Concerning Taxation Kept in Force |
| Article 68-65, paragraph (1) | Article 61-2, paragraph (1) | Article 61-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force |
| qualified post-formation acquisition of assets | qualified in-kind distribution | |
| Article 61-2, paragraph (2) | Article 61-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force |
旧租税特別措置法第六十八条の六十四第一項の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の連結所得の金額の計算については、同条及び旧租税特別措置法第六十八条の六十五の規定は、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。
| 第六十八条の六十四第一項 | 第六十一条の二第一項 | 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）附則第九十六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十二条の規定による改正前の租税特別措置法（以下この条及び次条において「旧効力措置法」という。）第六十一条の二第一項 |
| 第六十八条の六十四第二項及び第三項 | 第六十一条の二第一項 | 旧効力措置法第六十一条の二第一項 |
| 第六十八条の六十四第四項 | 又は同項 | 若しくは同項 |
| 連結子法人に | 連結子法人又は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）第十二条の規定による改正後の租税特別措置法第六十八条の六十四第一項の規定の適用を受ける連結親法人若しくは同項の規定の適用を受ける連結子法人に | |
| 第六十八条の六十四第六項 | 第六十一条の二第一項 | 旧効力措置法第六十一条の二第一項 |
| 「第五十五条第十一項」とあるのは「第六十一条の二第七項 | 「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法律（平成十九年法律第六号）附則第九十六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十二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。）第六十一条の二第七項 | |
| 第六十八条の六十四第二項 | 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）附則第百十九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十二条の規定による改正前の租税特別措置法第六十八条の六十四第二項 | |
| 「同条第十一項」とあるのは「第六十一条の二第七項 | 「同条第十一項」とあるのは「旧効力単体措置法第六十一条の二第七項 | |
| 第六十八条の六十四第七項 | 第六十一条の二第七項 | 旧効力措置法第六十一条の二第七項 |
| 第六十八条の六十五第一項 | 第六十一条の二第一項 | 旧効力措置法第六十一条の二第一項 |
| 適格事後設立 | 適格現物分配 | |
| 第六十一条の二第二項 | 旧効力措置法第六十一条の二第二項 |
Supplementary Provisions, Article 120Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets of Consolidated Corporations
第百二十条（連結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 68-70, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to contracts pertaining to lease transactions without transfer of ownership 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 concludes on or after April 1, 2008, and the provisions then in force continue to govern contracts for leasing substitute assets prescribed in Article 68-70, 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 concluded before that date.
新租税特別措置法第六十八条の七十第一項の規定は、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平成二十年四月一日以後に締結する同項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旧租税特別措置法第六十八条の七十第一項に規定する代替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 68-74 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 65-3, paragraph (1), item (iv) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-74, paragraph (1) of the New 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 carries out on or after the date specified in Article 1, item (xv) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-74, 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 carried out before that date.
新租税特別措置法第六十八条の七十四（新租税特別措置法第六十五条の三第一項第四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附則第一条第十五号に定める日以後に行う新租税特別措置法第六十八条の七十四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行った旧租税特別措置法第六十八条の七十四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 68-74, paragraphs (2) and (3) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer of land, etc. prescribed in paragraph (1) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carries out on or after January 1, 2008, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-74, 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 carried out before that date.
新租税特別措置法第六十八条の七十四第二項及び第三項の規定は、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平成二十年一月一日以後に行う同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行った旧租税特別措置法第六十八条の七十四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 68-75 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 65-4, paragraph (1), item (xi) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the New 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 carries out on or after the date specified in Article 1, item (xiv) of the Supplementary Provisions.
新租税特別措置法第六十八条の七十五（新租税特別措置法第六十五条の四第一項第十一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附則第一条第十四号に定める日以後に行う新租税特別措置法第六十八条の七十五第一項に規定する土地等の譲渡に係る法人税について適用する。
The provisions of Article 68-75 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 65-4, paragraph (1), item (xx) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the New 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 carries out on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-75, 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 carried out before the Effective Date.
新租税特別措置法第六十八条の七十五（新租税特別措置法第六十五条の四第一項第二十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行う新租税特別措置法第六十八条の七十五第一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、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行った旧租税特別措置法第六十八条の七十五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 Articles 68-78 through 68-80 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (xvi) of the table in Article 68-78, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of assets listed in the left-hand column of item (xvi) of that table that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carries out on or after the date specified in Article 1, item (xiv) of the Supplementary Provisions.
新租税特別措置法第六十八条の七十八から第六十八条の八十まで（新租税特別措置法第六十八条の七十八第一項の表の第十六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附則第一条第十四号に定める日以後に行う同表の第十六号の上欄に掲げる資産の譲渡に係る法人税について適用する。
The provisions of Articles 68-78 and 68-79 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 68-78, paragraph (15), item (ii) of the New Act on Special Measures Concerning Taxation) apply to contracts pertaining to lease transactions without transfer of ownership prescribed in that item 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 replacement assets prescribed in Article 68-78, 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 concluded before that date.
新租税特別措置法第六十八条の七十八及び第六十八条の七十九（新租税特別措置法第六十八条の七十八第十五項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二十年四月一日以後に締結する同号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旧租税特別措置法第六十八条の七十八第一項に規定する買換資産の賃借に係る契約については、なお従前の例による。
Supplementary Provisions, Article 121Transitional Measures Concerning the Grace Period for Tax Payment under the Special Provisions on Taxation on a Consolidated Corporation's Transactions with Its Foreign Affiliates
第百二十一条（連結法人の国外関連者との取引に係る課税の特例に係る納税の猶予に関する経過措置）
The provisions of Article 68-88-2 of the New Act on Special Measures Concerning Taxation apply in the case where an application under paragraph (1) of that Article is filed on or after the Effective Date.
新租税特別措置法第六十八条の八十八の二の規定は、施行日以後に同条第一項の申請が行われる場合について適用する。
Supplementary Provisions, Article 122Transitional Measures Concerning Special Provisions on Taxation on Income of Specified Foreign Subsidiaries, etc. of Consolidated Corporations
第百二十二条（連結法人の特定外国子会社等に係る所得の課税の特例に関する経過措置）
The provisions of Article 68-90, paragraphs (1), (2) and (6) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable retained income prescribed in paragraph (1) of that Article for a business year of a specified foreign subsidiary, etc. prescribed in that paragraph ending on or after the Effective Date, and to the individually taxable retained amount prescribed in that paragraph pertaining to that amount of applicable retained income, and the provisions then in force continue to govern the amount of applicable retained income prescribed in Article 68-90, paragraph (1) of the Former Act on Special Measures Concerning Taxation for a business year of a specified foreign subsidiary, etc. prescribed in that paragraph that ended before the Effective Date, and the individually taxable retained amount prescribed in that paragraph pertaining to that amount of applicable retained income.
新租税特別措置法第六十八条の九十第一項、第二項及び第六項の規定は、同条第一項に規定する特定外国子会社等の施行日以後に終了する事業年度に係る同項に規定する適用対象留保金額及び当該適用対象留保金額に係る同項に規定する個別課税対象留保金額について適用し、旧租税特別措置法第六十八条の九十第一項に規定する特定外国子会社等の施行日前に終了した事業年度に係る同項に規定する適用対象留保金額及び当該適用対象留保金額に係る同項に規定する個別課税対象留保金額については、なお従前の例による。
The provisions of Article 68-90, paragraphs (7) and (8) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable retained income prescribed in paragraph (1) of that Article, as applied pursuant to the provisions of paragraph (7) of that Article, for a business year of the trustee of a foreign trust prescribed in paragraph (7) of that Article pertaining to that foreign trust ending on or after the Trust Act Effective Date, and to the individually taxable retained amount prescribed in paragraph (1) of that Article pertaining to that amount of applicable retained income.
新租税特別措置法第六十八条の九十第七項及び第八項の規定は、同条第七項に規定する外国信託の受託者の当該外国信託に係る信託法施行日以後に終了する事業年度に係る同項の規定により適用される同条第一項に規定する適用対象留保金額及び当該適用対象留保金額に係る同項に規定する個別課税対象留保金額について適用する。
Supplementary Provisions, Article 123Transitional Measures Concerning Special Provisions on Taxation on Income of Specified Foreign Trusts of Consolidated Corporations
第百二十三条（連結法人の特定外国信託に係る所得の課税の特例に関する経過措置）
The provisions then in force continue to govern the amount of applicable retained income prescribed in Article 68-93-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation for a calculation period prescribed in that paragraph of a specified foreign trust prescribed in that paragraph that ended before the Trust Act Effective Date, and the individually taxable retained amount prescribed in that paragraph pertaining to that amount of applicable retained income.
旧租税特別措置法第六十八条の九十三の二第一項に規定する特定外国信託の信託法施行日前に終了した同項に規定する計算期間に係る同項に規定する適用対象留保金額及び当該適用対象留保金額に係る同項に規定する個別課税対象留保金額については、なお従前の例による。
Supplementary Provisions, Article 124Transitional Measures Concerning Special Provisions on Taxation on the Income of the Specified Foreign Corporations of a Consolidated Corporation That Is a Specially-Related Shareholder
第百二十四条（特殊関係株主等である連結法人に係る特定外国法人に係る所得の課税の特例に関する経過措置）
The provisions of Article 68-93-6 of the New Act on Special Measures Concerning Taxation apply in the case where a specified relationship prescribed in paragraph (1) of that Article arises on or after October 1, 2007.
新租税特別措置法第六十八条の九十三の六の規定は、平成十九年十月一日以後に同条第一項に規定する特定関係が生ずる場合について適用する。
Supplementary Provisions, Article 125Transitional Measures Concerning Special Provisions on the Inclusion in Deductible Expenses of Donations to Specified Regional Employment Companies, etc. by Consolidated Corporations
第百二十五条（連結法人の特定地域雇用会社等に対する寄附金の損金算入の特例に関する経過措置）
The provisions of Article 68-96-2 of the New Act on Special Measures Concerning Taxation apply to donations prescribed in paragraph (1) or (2) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes on or after the Effective Date.
新租税特別措置法第六十八条の九十六の二の規定は、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支出する同条第一項又は第二項に規定する寄附金について適用する。
Supplementary Provisions, Article 126Transitional Measures Concerning Special Provisions on Taxation on Business Conversion or Closure Subsidies, etc. of Consolidated Corporations
第百二十六条（連結法人の転廃業助成金等に係る課税の特例に関する経過措置）
The provisions of Article 68-102 of the New Act on Special Measures Concerning Taxation apply to contracts pertaining to lease transactions without transfer of ownership prescribed in paragraph (2) of that Article 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 fixed assets prescribed in Article 68-102, paragraph (2) 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.
新租税特別措置法第六十八条の百二の規定は、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同条第二項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旧租税特別措置法第六十八条の百二第二項に規定する固定資産の賃借に係る契約については、なお従前の例による。
Supplementary Provisions, Article 127Transitional Measures Concerning Special Provisions on Taxation Where a Consolidated Corporation Has Losses from Partnership Business, etc.
第百二十七条（連結法人の組合事業等による損失がある場合の課税の特例に関する経過措置）
The provisions of Article 68-105-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to a specified beneficiary prescribed in paragraph (1) of that Article) apply to trusts that become effective on or after the Trust Act Effective Date (for a trust created by will, limited to one for which the will was made on or after the Trust Act Effective Date), and to trusts pertaining to the succession of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that succeeds, on or after the Trust Act Effective Date, to the position of beneficiary prescribed in paragraph (4) of that Article of a trust (for a trust that became effective before the Trust Act Effective Date (including, for a trust created by will, one for which the will was made before the Trust Act Effective Date, and excluding new-law trusts; hereinafter referred to as an "old trust" in this Article), the position of a person specified in each item of Article 12, paragraph (1) of the Corporation Tax Act prior to the amendment by the provisions of Article 2, according to the categories of cases listed in those items (hereinafter referred to as a "former beneficiary" in this Article)) (excluding a succession in the case where the corporation succeeds to that position, through a qualified merger, qualified company split, qualified capital contribution in kind or qualified post-formation acquisition of assets, from a person who had been a former beneficiary since before the Trust Act Effective Date (including, for an old trust created by will, a person who had been a former beneficiary since the time it became effective); the same applies in the following paragraph).
新租税特別措置法第六十八条の百五の二（同条第一項に規定する特定受益者に係る部分に限る。）の規定は、信託法施行日以後に効力が生ずる信託（遺言によってされた信託にあっては、信託法施行日以後に遺言がされたものに限る。）及び信託法施行日以後に信託の同条第四項に規定する受益者たる地位（信託法施行日前に効力が生じた信託（遺言によってされた信託にあっては信託法施行日前に遺言がされたものを含み、新法信託を除く。以下この条において「旧信託」という。）にあっては、第二条の規定による改正前の法人税法第十二条第一項各号に掲げる場合の区分に応じ当該各号に定める者（以下この条において「旧受益者」という。）たる地位）の承継を受け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当該承継（適格合併、適格分割、適格現物出資又は適格事後設立により信託法施行日前から旧受益者であった者（遺言によってされた旧信託にあっては、その効力が生じた時から旧受益者であった者を含む。）からその地位の承継を受ける場合のその承継を除く。次項において同じ。）に係る信託について適用する。
With regard to the application of the provisions of Article 68-105-2 of the New Act on Special Measures Concerning Taxation to a person who succeeds to the position of former beneficiary of an old trust, the terms listed in the left-hand column of the following table in paragraph (1) of that Article are deemed to be replaced with the terms listed in the right-hand column of that table.
| paragraph (1) of that Article | Article 67-12, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007), as replaced pursuant to the provisions of Article 105, paragraph (2) of the Supplementary Provisions of that Act |
| paragraph (3), item (i) of that Article | Article 67-12, paragraph (3), item (i) |
| trust ( | trust (that Act |
旧信託の旧受益者たる地位の承継を受ける者について新租税特別措置法第六十八条の百五の二の規定を適用する場合には、同条第一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。
| 同条第一項 | 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）附則第百五条第二項の規定により読み替えられた同法第十二条の規定による改正後の租税特別措置法第六十七条の十二第一項 |
| 同条第三項第一号 | 第六十七条の十二第三項第一号 |
| 信託（ | 信託（同法 |