Supplementary Provisions, Article 78Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Information Infrastructure Enhancement Equipment, etc.
第七十八条（連結法人が情報基盤強化設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置）
The provisions of Article 68-15 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or of 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 of a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that ended before the Effective Date. In this case, with regard to the application of the provisions of that Article in a consolidated business year of a consolidated corporation specified by Cabinet Order as a large-scale consolidated corporation prescribed in paragraph (1) of that Article that began before the Effective Date and ends on or after the Effective Date, the phrase "(where the covered investment amount, within the designated period of that year of commencement of use, of a consolidated corporation specified by Cabinet Order as a large-scale consolidated corporation" in that paragraph is deemed to be replaced with "(where the total acquisition cost of information infrastructure enhancement equipment, etc. put to business use within the period from April 1, 2008 to the end of that year of commencement of use"; and the phrase ", the amount calculated by multiplying 20 billion yen by the ratio of the acquisition cost of that information infrastructure enhancement equipment, etc. to that covered investment amount" is deemed to be replaced with ", for the acquisition cost of information infrastructure enhancement equipment, etc. put to business use within that period, the amount calculated by multiplying 20 billion yen by the ratio of that acquisition cost to that total amount".
新租税特別措置法第六十八条の十五の規定は、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。この場合において、同条第一項に規定する大規模連結法人として政令で定める連結法人の施行日前に開始し、かつ、施行日以後に終了する連結事業年度における同条の規定の適用については、同項中「（大規模連結法人として政令で定める連結法人の当該供用年度の指定期間内における適用対象投資額」とあるのは「（平成二十年四月一日から当該供用年度終了の日までの期間内に事業の用に供した情報基盤強化設備等の取得価額の合計額」と、「には、二百億円に当該情報基盤強化設備等の取得価額が当該適用対象投資額」とあるのは「における当該期間内に事業の用に供した情報基盤強化設備等の取得価額については、二百億円に当該取得価額が当該合計額」とする。
Supplementary Provisions, Article 79Transitional Measures Concerning the Special Corporation Tax Credit Where the Amount of Education and Training Expenses of a Consolidated Corporation Has Increased
第七十九条（連結法人の教育訓練費の額が増加した場合の法人税額の特別控除に関する経過措置）
The provisions then in force continue to govern corporation tax of a consolidated corporation prescribed in Article 68-15-2, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation for consolidated business years for which the consolidated corporation's consolidated parent corporation business year began before the Effective Date.
旧租税特別措置法第六十八条の十五の二第一項又は第二項に規定する連結法人の連結親法人事業年度が施行日前に開始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。
Supplementary Provisions, Article 80Transitional Measures Concerning Depreciation by Consolidated Corporations
第八十条（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 apply to specified 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. (meaning an 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 specified equipment, etc. prescribed 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。）をする同項に規定する特定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十六第一項に規定する特定設備等については、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 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 date specified in Article 1, item (viii) of the Supplementary Provisions, and the provisions then in force continue to govern industrial cluster assets prescribed in Article 68-20, 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.
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 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 specified telecommunications equipment, etc. prescribed 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 the Effective Date.
新租税特別措置法第六十八条の二十三第一項の規定は、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旧租税特別措置法第六十八条の二十三第一項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 of Article 68-26, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to resource 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資源再生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 apply to equipment for persons with disabilities, etc. 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 manufactures on or after the Effective Date, and the provisions then in force continue to govern equipment for persons with disabilities, etc. prescribed in Article 68-31, 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 acquired or manufactured before the Effective Date.
新租税特別措置法第六十八条の三十一第二項の規定は、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又は製作をする同項に規定する障害者対応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又は製作をした旧租税特別措置法第六十八条の三十一第二項に規定する障害者対応設備等については、なお従前の例による。
Supplementary Provisions, Article 81Transitional Measures Concerning Special Provisions on Taxation in the Case of a Transfer of Assets, etc. by a Consolidated Corporation
第八十一条（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 68-75 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 65-4, paragraph (1), items (vii) and (xxv) 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 (v) 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 68-75, 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 that 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七号及び第二十五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附則第一条第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同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 Article 68-84, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer of owned adjacent land, etc. 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 carries out on or after the date specified in Article 1, item (v) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax pertaining to a transfer of owned adjacent land, etc. prescribed in Article 68-84, 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.
Supplementary Provisions, Article 82Transitional Measures Concerning Special Provisions on Calculation of Income of Mining and Manufacturing Technology Research Associations, etc. That Are Consolidated Parent Corporations
第八十二条（連結親法人である鉱工業技術研究組合等の所得計算の特例に関する経過措置）
The provisions then in force continue to govern fixed assets specified in Article 66-10, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation prescribed in Article 68-94, paragraph (1) of the Former Act on Special Measures Concerning Taxation acquired or manufactured before July 1, 2008.
旧租税特別措置法第六十八条の九十四第一項に規定する連結親法人が平成二十年七月一日前に取得又は製作をした旧租税特別措置法第六十六条の十第一項第二号に定める固定資産については、なお従前の例による。
Supplementary Provisions, Article 83Transitional Measures Concerning Special Provisions on Inclusion in Deductible Expenses of Contributions, etc. to Specified Funds by Consolidated Corporations
第八十三条（連結法人の特定の基金に対する負担金等の損金算入の特例に関する経過措置）
The provisions of Article 68-95, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 66-11, paragraph (1), item (vi) of the New Act on Special Measures Concerning Taxation) apply to contributions listed in Article 66-11, paragraph (1), item (vi) 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 pays on or after the date specified in Article 1, item (v) of the Supplementary Provisions.
新租税特別措置法第六十八条の九十五第一項（新租税特別措置法第六十六条の十一第一項第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五号に定める日以後に支出する新租税特別措置法第六十六条の十一第一項第六号に掲げる負担金について適用する。
Supplementary Provisions, Article 84Transitional Measures Concerning Special Provisions on Inclusion in Deductible Expenses of Donations by Consolidated Corporations to Specified Regional Employment Companies, etc.
第八十四条（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）
With regard to donations that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes by November 30, 2013 to a specified regional employment, etc. promotion corporation prescribed in Article 19, paragraph (1) of the Local Revitalization Act prior to amendment by the provisions of Article 2 of the Act Partially Amending the Local Revitalization Act (Act No. 36 of 2008), which remains in force pursuant to the provisions of Article 2 of the Supplementary Provisions of that Act, the provisions of Article 68-96-2 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 (2) | in Article 19, paragraph (1) of that Act | in Article 19, paragraph (1) of the Local Revitalization Act prior to amendment by the provisions of Article 2 of the Act Partially Amending the Local Revitalization Act (Act No. 36 of 2008), which remains in force pursuant to the provisions of Article 2 of the Supplementary Provisions of that Act (hereinafter referred to in this paragraph as the "Local Revitalization Act as Continued in Effect") |
| Article 5, paragraph (3), item (iii) of that Act | Article 5, paragraph (3), item (iii) of the Local Revitalization Act as Continued in Effect | |
| of Article 19, paragraph (1) of that Act | of Article 19, paragraph (1) of the Local Revitalization Act as Continued in Effect | |
| Article 19, paragraph (2) of that Act | Article 19, paragraph (2) of the Local Revitalization Act as Continued in Effect | |
| Act on Special Measures Concerning Taxation | Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 23 of 2008), which remains in force pursuant to the provisions of Article 84 of the Supplementary Provisions of that Act | |
| Paragraph (3) | paragraph (2) of that Article | Article 68-96-2, paragraph (2) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 23 of 2008), which remains in force pursuant to the provisions of Article 84 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二十五年十一月三十日までに支出する地域再生法の一部を改正する法律（平成二十年法律第三十六号）附則第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二条の規定による改正前の地域再生法第十九条第一項に規定する特定地域雇用等促進法人に対する寄附金については、旧租税特別措置法第六十八条の九十六の二の規定は、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。
| 第二項 | 同法第十九条第一項に | 地域再生法の一部を改正する法律（平成二十年法律第三十六号）附則第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二条の規定による改正前の地域再生法（以下この項において「効力地域再生法」という。）第十九条第一項に |
| 同法第五条第三項第三号 | 効力地域再生法第五条第三項第三号 | |
| 同法第十九条第一項の | 効力地域再生法第十九条第一項の | |
| 同法第十九条第二項 | 効力地域再生法第十九条第二項 | |
| 租税特別措置法 | 所得税法等の一部を改正する法律（平成二十年法律第二十三号）附則第八十四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八条の規定による改正前の租税特別措置法 | |
| 第三項 | 同条第二項 | 所得税法等の一部を改正する法律（平成二十年法律第二十三号）附則第八十四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八条の規定による改正前の租税特別措置法第六十八条の九十六の二第二項 |
Supplementary Provisions, Article 85Transitional Measures Concerning Special Provisions on the Scope of the Amount of Consolidated Loss
第八十五条（連結欠損金額の範囲の特例に関する経過措置）
With regard to the amount of loss prescribed in Article 68-97, paragraph (1) of the Former Act on Special Measures Concerning Taxation incurred in each business year that began within five years before the first day of the consolidated business year that first begins as 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九十七第一項に規定する最初に開始する連結事業年度開始の日前五年以内に開始した各事業年度において生じた同項に規定する欠損金額については、同条の規定は、なおその効力を有する。
Supplementary Provisions, Article 86Transitional Measures Concerning Special Provisions on Taxation on Consolidated Income from the Sale of Beef Cattle by Agricultural Production Corporations That Are Consolidated Corporations
第八十六条（連結法人である農業生産法人の肉用牛の売却に係る連結所得の課税の特例に関する経過措置）
The provisions of Article 68-101 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or of a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation ending on or after April 1, 2009, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or of a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that ended before that date. In this case, with regard to the application of the provisions of that Article in a consolidated business year of a consolidated parent corporation or of a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that began before that date and ends on or after that date, 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) | (that it sold | (that it sold within the period from April 1, 2009 to the end of the consolidated business year |
| (the consolidated business year that includes the day of that sale | (the period from April 1, 2009 to the end of the consolidated business year (hereinafter referred to in this paragraph as the "transitional period") | |
| 2,000 head | the number of head calculated by multiplying 2,000 head by the number of months in that transitional period and dividing the result by 12 | |
| , 2,000 head | , the number of head so calculated out of the total number of head of beef cattle that are those tax-exempt raised cattle within that transitional period | |
| Paragraph (4) | consolidated business year | consolidated business year (excluding a consolidated business year that begins before April 1, 2009 and ends on or after that date) |
| Paragraph (5) | the preceding paragraph | paragraph (1) as replaced pursuant to the provisions of Article 86 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 23 of 2008) |
新租税特別措置法第六十八条の百一の規定は、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平成二十一年四月一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同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。この場合において、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同日前に開始し、かつ、同日以後に終了する連結事業年度における同条の規定の適用については、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 | （その売却した | （平成二十一年四月一日から当該連結事業年度終了の日までの期間内にその売却した |
| （当該売却をした日を含む連結事業年度 | （平成二十一年四月一日から当該連結事業年度終了の日までの期間（以下この項において「経過期間」という。） | |
| が二千頭 | が二千頭に当該経過期間の月数を乗じてこれを十二で除して計算した頭数 | |
| 、二千頭 | 、当該経過期間内の当該免税対象飼育牛に該当する肉用牛の頭数の合計のうち当該計算した頭数 | |
| 第四項 | 連結事業年度が | 連結事業年度（平成二十一年四月一日前に開始し、かつ、同日以後に終了する連結事業年度を除く。）が |
| 第五項 | 前項 | 所得税法等の一部を改正する法律（平成二十年法律第二十三号）附則第八十六条の規定により読み替えられた第一項 |
Supplementary Provisions, Article 87Transitional Measures Concerning Non-Application of the Special Tax Rate for Specified Family Companies to Small and Medium Sized Enterprises That Are Consolidated Parent Corporations Implementing a Business Innovation Plan
第八十七条（経営革新計画を実施する連結親法人である中小企業者に対する特定同族会社の特別税率の不適用に関する経過措置）
Where a consolidated parent corporation prescribed in Article 68-109, paragraph (1) of the Former Act on Special Measures Concerning Taxation that obtained the approval prescribed in that paragraph before the Effective Date is, at the end of each consolidated business year, implementing a project for business innovation referred to in that paragraph in accordance with the approved business innovation plan prescribed in that paragraph, the provisions of that Article remain in force. In this case, the phrase "each consolidated business year for which the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act begins during the period from April 1, 2006 to March 31, 2008" in that paragraph is deemed to be replaced with "each consolidated business year".
旧租税特別措置法第六十八条の百九第一項に規定する承認を施行日前に受けた同項に規定する連結親法人が各連結事業年度終了の時において同項に規定する承認経営革新計画に従って同項の経営革新のための事業を実施している場合については、同条の規定は、なおその効力を有する。この場合において、同項中「法人税法第十五条の二第一項に規定する連結親法人事業年度が平成十八年四月一日から平成二十年三月三十一日までの間に開始する各連結事業年度」とあるのは、「各連結事業年度」とする。
Supplementary Provisions, Article 88Transitional Measures Concerning Special Provisions on Inheritance Tax
第八十八条（相続税の特例に関する経過措置）
Where a person who acquired property by inheritance or bequest (including a gift that takes effect upon the death of the donor) has, by November 30, 2013, made a gift (excluding a gift that takes effect upon the death of the donor) of money belonging to the property so acquired to a specified regional employment, etc. promotion corporation prescribed in Article 19, paragraph (1) of the Local Revitalization Act prior to amendment by the provisions of Article 2 of the Act Partially Amending the Local Revitalization Act (Act No. 36 of 2008), which remains in force pursuant to the provisions of Article 2 of the Supplementary Provisions of that Act, the provisions of Article 70, paragraphs (11) and (12) 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 (11) | in Article 19, paragraph (1) of that Act | in Article 19, paragraph (1) of the Local Revitalization Act prior to amendment by the provisions of Article 2 of the Act Partially Amending the Local Revitalization Act (Act No. 36 of 2008), which remains in force pursuant to the provisions of Article 2 of the Supplementary Provisions of that Act (hereinafter referred to in this paragraph and the following paragraph as the "Local Revitalization Act as Continued in Effect") |
| Article 5, paragraph (3), item (iii) of that Act | Article 5, paragraph (3), item (iii) of the Local Revitalization Act as Continued in Effect | |
| of Article 19, paragraph (1) of that Act | of Article 19, paragraph (1) of the Local Revitalization Act as Continued in Effect | |
| the preceding paragraph as applied mutatis mutandis pursuant to paragraph (11) | the preceding paragraph as applied mutatis mutandis pursuant to Article 70, paragraph (11) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 23 of 2008), which remains in force pursuant to the provisions of Article 88 of the Supplementary Provisions of that Act (referred to as "the 2008 Former Act" in paragraph (5)) | |
| paragraph (1) as applied mutatis mutandis pursuant to paragraph (11) | paragraph (1) as applied mutatis mutandis pursuant to Article 70, paragraph (11) of the 2008 Former Act | |
| of paragraph (11) | of paragraph (11) of that Article | |
| Paragraph (12) | Article 5, paragraph (3), item (iii) of the Local Revitalization Act | Article 5, paragraph (3), item (iii) of the Local Revitalization Act as Continued in Effect |
相続又は遺贈（贈与をした者の死亡により効力を生ずる贈与を含む。）により財産を取得した者が、当該取得した財産に属する金銭を平成二十五年十一月三十日までに地域再生法の一部を改正する法律（平成二十年法律第三十六号）附則第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二条の規定による改正前の地域再生法第十九条第一項に規定する特定地域雇用等促進法人に対し贈与（贈与をした者の死亡により効力を生ずる贈与を除く。）をした場合については、旧租税特別措置法第七十条第十一項及び第十二項の規定は、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。
| 第十一項 | 同法第十九条第一項に | 地域再生法の一部を改正する法律（平成二十年法律第三十六号）附則第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二条の規定による改正前の地域再生法（以下この項及び次項において「効力地域再生法」という。）第十九条第一項に |
| 同法第五条第三項第三号 | 効力地域再生法第五条第三項第三号 | |
| 同法第十九条第一項の | 効力地域再生法第十九条第一項の | |
| 第十一項において準用する前項 | 所得税法等の一部を改正する法律（平成二十年法律第二十三号）附則第八十八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八条の規定による改正前の租税特別措置法（第五項において「平成二十年旧法」という。）第七十条第十一項において準用する前項 | |
| 第十一項において準用する第一項 | 平成二十年旧法第七十条第十一項において準用する第一項 | |
| 第十一項の | 同条第十一項の | |
| 第十二項 | 地域再生法第五条第三項第三号 | 効力地域再生法第五条第三項第三号 |