Supplementary Provisions, Article 96Transitional Measures Concerning Special Provisions on Taxation on Agricultural Production Corporations
第九十六条（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 income for a business year, ending on or after the Effective Date, of a corporation referred to in Article 61-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the provisions of that Article and Article 61-3 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 61-2, paragraph (1) | (the date of dissolution | (a business year for which the provisions of Article 61-2, 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) apply, the date of dissolution |
| Article 61-2, paragraph (2) | Article 68-64, paragraph (1) | Article 68-64, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of 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 (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article and the following Article) |
| Article 61-2, paragraphs (3) through (5) | Article 68-64, paragraph (1) | Article 68-64, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force |
| Article 61-2, paragraph (7) | Article 68-64, paragraph (1) | Article 68-64, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force |
| the first sentence of Article 68-64, paragraph (6) | the first sentence of Article 68-64, paragraph (6) of the Former Act on Special Measures Concerning Taxation Kept in Force | |
| the phrase "Article 68-43, paragraph (10)" in Article 55, paragraph (12) is deemed to be replaced with "Article 68-64, paragraph (6) | the phrase "Article 68-43, paragraph (10)" in Article 55, paragraph (12) is deemed to be replaced with "Article 68-64, paragraph (6) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of 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 (referred to as the 'Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations' in the following paragraph) | |
| Article 61-2, paragraph (1) | Article 61-2, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of 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 (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations" in the following paragraph) | |
| the phrase "Article 68-43, paragraph (10)" in the first sentence of paragraph (13) of that Article is deemed to be replaced with "Article 68-64, paragraph (6) | the phrase "Article 68-43, paragraph (10)" in the first sentence of paragraph (13) of that Article is deemed to be replaced with "Article 68-64, paragraph (6) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations | |
| "Article 61-2, paragraph (2)", and the phrase "paragraph (10) of that Article" is deemed to be replaced with "Article 68-64, paragraph (6) | "Article 61-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations", and the phrase "paragraph (10) of that Article" is deemed to be replaced with "Article 68-64, paragraph (6) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations | |
| Article 61-3, paragraph (1) | Article 68-64, paragraph (1) | Article 68-64, 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 68-64, paragraph (2) | Article 68-64, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force |
旧租税特別措置法第六十一条の二第一項の法人の施行日以後に終了する事業年度の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六十一条の三の規定は、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。
| 第六十一条の二第一項 | （解散の日 | （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六十一条の二第一項の規定の適用を受ける事業年度、解散の日 |
| 第六十一条の二第二項 | 第六十八条の六十四第一項 | 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（以下この条及び次条において「旧効力措置法」という。）第六十八条の六十四第一項 |
| 第六十一条の二第三項から第五項まで | 第六十八条の六十四第一項 | 旧効力措置法第六十八条の六十四第一項 |
| 第六十一条の二第七項 | 第六十八条の六十四第一項 | 旧効力措置法第六十八条の六十四第一項 |
| 第六十八条の六十四第六項前段 | 旧効力措置法第六十八条の六十四第六項前段 | |
| 第五十五条第十二項中「第六十八条の四十三第十項」とあるのは「第六十八条の六十四第六項 | 第五十五条第十二項中「第六十八条の四十三第十項」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（次項において「旧効力連結措置法」という。）第六十八条の六十四第六項 | |
| 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（次項において「旧効力単体措置法」という。）第六十一条の二第一項 | |
| 同条第十三項前段中「第六十八条の四十三第十項」とあるのは「第六十八条の六十四第六項 | 同条第十三項前段中「第六十八条の四十三第十項」とあるのは「旧効力連結措置法第六十八条の六十四第六項 | |
| 「第六十一条の二第二項」と、「同条第十項」とあるのは「第六十八条の六十四第六項 | 「旧効力単体措置法第六十一条の二第二項」と、「同条第十項」とあるのは「旧効力連結措置法第六十八条の六十四第六項 | |
| 第六十一条の三第一項 | 第六十八条の六十四第一項 | 旧効力措置法第六十八条の六十四第一項 |
| 適格事後設立 | 適格現物分配 | |
| 第六十八条の六十四第二項 | 旧効力措置法第六十八条の六十四第二項 |
Supplementary Provisions, Article 97Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer of Assets, etc. by Corporations
第九十七条（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 64, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to a contract pertaining to a lease transaction without transfer of ownership prescribed in that paragraph that a corporation concludes on or after April 1, 2008, and with regard to a contract for the lease of substitute assets prescribed in Article 64, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation concluded before that date, the provisions then in force continue to govern.
新租税特別措置法第六十四条第一項の規定は、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、法人が同日前に締結した旧租税特別措置法第六十四条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 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 that paragraph that a corporation carries out on or after the date specified in Article 1, item (xv) of the Supplementary Provisions, and with regard to corporation tax pertaining to a transfer of land, etc. prescribed in Article 65-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation carried out before that date, the provisions then in force continue to govern.
新租税特別措置法第六十五条の三第一項第四号の規定は、法人が附則第一条第十五号に定める日以後に行う同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、法人が同日前に行った旧租税特別措置法第六十五条の三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 65-3, 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 corporation carries out on or after January 1, 2008, and with regard to corporation tax pertaining to a transfer of land, etc. prescribed in Article 65-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation carried out before that date, the provisions then in force continue to govern.
新租税特別措置法第六十五条の三第二項及び第三項の規定は、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、法人が同日前に行った旧租税特別措置法第六十五条の三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 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 that paragraph that a 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六十五条の四第一項第十一号の規定は、法人が附則第一条第十四号に定める日以後に行う同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 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 that paragraph that a corporation carries out on or after the Effective Date, and with regard to corporation tax pertaining to a transfer of land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation carried out before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第六十五条の四第一項第二十号の規定は、法人が施行日以後に行う同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、法人が施行日前に行った旧租税特別措置法第六十五条の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 65-7 through Article 65-9 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (xvi) of the table in Article 65-7, 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 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六十五条の七から第六十五条の九まで（新租税特別措置法第六十五条の七第一項の表の第十六号に係る部分に限る。）の規定は、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 Article 65-7 and Article 65-8 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 65-7, paragraph (15), item (ii) of the New Act on Special Measures Concerning Taxation) apply to a contract pertaining to a lease transaction without transfer of ownership prescribed in that item that a corporation concludes on or after April 1, 2008, and with regard to a contract for the lease of replacement assets prescribed in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation concluded before that date, the provisions then in force continue to govern.
新租税特別措置法第六十五条の七及び第六十五条の八（新租税特別措置法第六十五条の七第十五項第二号に係る部分に限る。）の規定は、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、法人が同日前に締結した旧租税特別措置法第六十五条の七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 98Transitional Measures Concerning Grace Period for Tax Payment under the Special Provisions on Taxation of Transactions with a Foreign Affiliate
第九十八条（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 66-4-2 of the New Act on Special Measures Concerning Taxation apply to the case where the application referred to in paragraph (1) of that Article is filed on or after the Effective Date.
新租税特別措置法第六十六条の四の二の規定は、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 99Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Subsidiaries, etc. of Domestic Corporations
第九十九条（内国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 66-6, 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, ending on or after the Effective Date, of a specified foreign subsidiary, etc. prescribed in that paragraph and the taxable retained amount prescribed in that paragraph pertaining to that amount of applicable retained income, and with regard to the amount of applicable retained income prescribed in Article 66-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation for a business year, ending before the Effective Date, of a specified foreign subsidiary, etc. prescribed in that paragraph and the taxable retained amount prescribed in that paragraph pertaining to that amount of applicable retained income, the provisions then in force continue to govern.
新租税特別措置法第六十六条の六第一項、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六十六条の六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 66-6, 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 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六十六条の六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課税対象留保金額について適用する。
Supplementary Provisions, Article 100Transitional Measures Concerning Special Provisions on Taxation on Income of Specified Foreign Trusts of Domestic Corporations
第百条（内国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 66-9-2, 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 taxable retained amount prescribed in that paragraph pertaining to that amount of applicable retained income.
旧租税特別措置法第六十六条の九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 101Transitional Measures Concerning Special Provisions on Taxation on Income of the Specified Foreign Corporations of a Domestic Corporation That Is a Specially-Related Shareholder, etc.
第百一条（特殊関係株主等である内国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 66-9-6 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六十六条の九の六の規定は、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 102Transitional Measures Concerning Special Provisions on the Inclusion in Deductible Expenses of Donations to Specified Regional Employment Companies, etc.
第百二条（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 66-12 of the New Act on Special Measures Concerning Taxation apply to donations prescribed in paragraph (1) or (2) of that Article that a corporation makes on or after the Effective Date.
新租税特別措置法第六十六条の十二の規定は、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 103Transitional Measures Concerning the Non-Application of Refund Due to Carryback of Loss
第百三条（欠損金の繰戻しによる還付の不適用に関する経過措置）
With regard to a corporation that carried out equipment disposal, etc. prescribed in Article 66-12, paragraph (2) of the Former Act on Special Measures Concerning Taxation before the Effective Date, the provisions then in force continue to govern a loss from equipment disposal, etc. prescribed in that paragraph that pertains to that equipment disposal, etc. and arose in the business year of that corporation including the date of that equipment disposal, etc.
施行日前に旧租税特別措置法第六十六条の十二第二項に規定する設備の廃棄等を行った法人の当該設備の廃棄等の日を含む事業年度において生じた当該設備の廃棄等に係る同項に規定する設備廃棄等欠損金額については、なお従前の例による。
Supplementary Provisions, Article 104Transitional Measures Concerning Special Provisions on Taxation on Business Conversion or Closure Subsidies, etc.
第百四条（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 67-4 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 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 67-4, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a corporation concluded before that date.
新租税特別措置法第六十七条の四の規定は、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、法人が同日前に締結した旧租税特別措置法第六十七条の四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 105Transitional Measures Concerning Special Provisions on Taxation Where There Are Losses from Partnership Business, etc.
第百五条（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 67-12 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 corporation that succeeds, on or after the Trust Act Effective Date, to the position of beneficiary prescribed in that paragraph 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六十七条の十二（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 67-12 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 phrase "excluding collective investment trusts prescribed in Article 2, item (xxix) of the Corporation Tax Act and trusts subject to corporate taxation; the same applies hereinafter in this Article), beneficiary prescribed in Article 12, paragraph (1) of that Act (including a person deemed to be a beneficiary prescribed in paragraph (1) of that Article pursuant to the provisions of paragraph (2) of that Article" in paragraph (1) of that Article is deemed to be replaced with "excluding trusts prescribed in the proviso to Article 12, paragraph (1) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007); the same applies hereinafter in this Article), beneficiary (or, if the beneficiary is not specified or does not exist, the settlor of that trust".
Supplementary Provisions, Article 106Transitional Measures Concerning Special Provisions on Taxation on Investment Corporations
第百六条（投資法人に係る課税の特例に関する経過措置）
The provisions then in force continue to govern the case where a real estate investment corporation prescribed in Article 67-15, paragraph (9) of the Former Act on Special Measures Concerning Taxation acquired, before the Effective Date, preferred equity investment certificates prescribed in that paragraph of a special purpose company prescribed in that paragraph.
旧租税特別措置法第六十七条の十五第九項に規定する不動産投資法人が施行日前に同項に規定する特定目的会社の同項に規定する優先出資証券を取得した場合については、なお従前の例による。