Supplementary Provisions, Article 56Transitional Measures Concerning Depreciation by Consolidated Corporations
第五十六条（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 that 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) of 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 that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. of 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 68-17, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to research facilities 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 makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern research facilities prescribed in Article 68-17, 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 made an acquisition, etc. of before the Effective Date.
新租税特別措置法第六十八条の十七第一項の規定は、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旧租税特別措置法第六十八条の十七第一項に規定する研究施設については、なお従前の例による。
With regard to assets for conservation projects, etc. prescribed in Article 68-18, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation that received the certification prescribed in that paragraph for a plan for conservation projects, etc. prescribed in that paragraph before the Effective Date makes an acquisition, etc. of within a period of three years from the date of that certification, the provisions of that Article remain in force.
旧租税特別措置法第六十八条の十八第一項に規定する保全事業等の計画につき同項に規定する認定を施行日前に受けた連結親法人が当該認定の日から三年以内の期間内に取得等をする同項に規定する保全事業等資産については、同条の規定は、なおその効力を有する。
The provisions of Article 68-19, 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 earthquake disaster prevention assets 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 makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern earthquake disaster prevention assets prescribed in Article 68-19, 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 made an acquisition, etc. of before 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をする同項に規定する地震防災対策用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十九第一項に規定する地震防災対策用資産については、なお従前の例による。
The provisions of Article 68-21, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to equipment for business innovation 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 date specified in Article 1, item (ii) of the Supplementary Provisions, and the provisions then in force continue to govern equipment for business innovation prescribed in Article 68-21, 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 that date.
新租税特別措置法第六十八条の二十一第一項の規定は、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附則第一条第二号に定める日以後に取得又は製作をする同項に規定する事業革新設備について適用し、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又は製作をした旧租税特別措置法第六十八条の二十一第一項に規定する事業革新設備については、なお従前の例による。
The provisions of Article 68-21, paragraphs (2) and (3) of the New Act on Special Measures Concerning Taxation apply to equipment, etc. for responding to changes in the structure of resource supply and demand prescribed in Article 68-21, paragraph (2) 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 makes an acquisition, etc. of on or after the date specified in Article 1, item (ii) of the Supplementary Provisions.
The provisions of Article 68-26 of the New Act on Special Measures Concerning Taxation apply to equipment for manufacturing new-use processed rice products, etc. prescribed in Article 68-26, 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 acquires or manufactures on or after the date specified in Article 1, item (iii) of the Supplementary Provisions.
新租税特別措置法第六十八条の二十六の規定は、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三号に定める日以後に取得又は製作をする新租税特別措置法第六十八条の二十六第一項に規定する新用途米穀加工品等製造設備について適用する。
With regard to the application of the provisions of Article 68-27, paragraph (1) of the New Act on Special Measures Concerning Taxation to industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation, which remains in force pursuant to the provisions of Article 40, paragraph (8) of the Supplementary Provisions, that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. of during the period from the Effective Date to March 31, 2012 within a district listed in item (i), (d) of the table in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation, which remains in force pursuant to the provisions of Article 40, paragraph (8) of the Supplementary Provisions (limited to a district designated as a water resources area before the Effective Date pursuant to the provisions of Article 3, paragraph (1) of the Act on Special Measures concerning Measures Related to Water Resources Areas), the phrase "districts listed" in that paragraph is deemed to be replaced with "districts listed (including the districts listed in item (i), (d) of the table in Article 45, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009), which remains in force pursuant to the provisions of Article 40, paragraph (8) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this paragraph) (hereinafter referred to as a "district under the transitional measures" in this paragraph))"; the phrase "the business listed in the second column of the respective items" is deemed to be replaced with "the business listed in the second column of the respective items (for a district under the transitional measures, the manufacturing business or any other business specified by Cabinet Order)"; and the phrase "the depreciable assets listed in the third column of the respective items (that table" is deemed to be replaced with "the depreciable assets listed in the third column of the respective items (for a district under the transitional measures, machinery and equipment, and buildings and their associated facilities, that are specified by Cabinet Order; the table in Article 45, paragraph (1) and the table in Article 45, paragraph (1) 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、附則第四十条第八項の規定によりなおその効力を有するものとされる旧租税特別措置法第四十五条第一項の表の第一号ニに掲げる地区（水源地域対策特別措置法第三条第一項の規定により、施行日前に水源地域として指定された地区に限る。）内において施行日から平成二十四年三月三十一日までの間に取得等をする附則第四十条第八項の規定によりなおその効力を有するものとされる旧租税特別措置法第四十五条第一項に規定する工業用機械等に係る新租税特別措置法第六十八条の二十七第一項の規定の適用については、同項中「掲げる地区」とあるのは「掲げる地区（所得税法等の一部を改正する法律（平成二十一年法律第十三号）附則第四十条第八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五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「旧効力措置法」という。）第四十五条第一項の表の第一号ニに掲げる地区（以下この項において「経過措置適用地区」という。）を含む。）」と、「当該各号の第二欄に掲げる事業」とあるのは「当該各号の第二欄に掲げる事業（経過措置適用地区にあつては、製造の事業その他の政令で定める事業）」と、「当該各号の第三欄に掲げる減価償却資産（同表」とあるのは「当該各号の第三欄に掲げる減価償却資産（経過措置適用地区にあつては、機械及び装置並びに建物及びその附属設備で、政令で定めるものとし、第四十五条第一項の表及び旧効力措置法第四十五条第一項の表」とする。
The provisions of Article 68-27, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i), (d) 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 that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. of on or after the Effective Date.
新租税特別措置法第六十八条の二十七第一項（新租税特別措置法第四十五条第一項の表の第一号ニに係る部分に限る。）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新租税特別措置法第六十八条の二十七第一項に規定する工業用機械等について適用する。
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 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 medical equipment, etc. prescribed in Article 68-29, 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.
新租税特別措置法第六十八条の二十九第一項の規定は、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又は製作をする同項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旧租税特別措置法第六十八条の二十九第一項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 68-34 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (3)) apply to good-quality rental housing for the elderly 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 (iv) of the Supplementary Provisions.
新租税特別措置法第六十八条の三十四（第三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四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 Article 68-34, paragraph (3) 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 before the date specified in Article 1, item (iv) of the Supplementary Provisions, 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 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 (3) | Article 47, paragraph (3) | Article 47, paragraph (3) of the Act on Special Measures Concerning Taxation before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009), which remains in force pursuant to the provisions of Article 40, paragraph (12) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in the following paragraph) |
| Paragraph (4) | 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 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 the qualified merger or qualified company split by split-off | , the day before the date of the qualified merger, and for a qualified in-kind distribution that falls under a distribution of all of the residual assets, the date of determination of the residual assets pertaining to that qualified in-kind distribution. | |
| Article 47, paragraph (3) | Article 47, paragraph (3) 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附則第一条第四号に定める日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三項に規定する高齢者向け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、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。
| 第三項 | 第四十七条第三項 | 所得税法等の一部を改正する法律（平成二十一年法律第十三号）附則第四十条第十二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五条の規定による改正前の租税特別措置法（次項において「旧効力措置法」という。）第四十七条第三項 |
| 第四項 | 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。 | |
| 第四十七条第三項 | 旧効力措置法第四十七条第三項 |
The provisions of Article 68-35 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (3), item (i)) apply to specified redevelopment buildings, 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 acquires or newly constructs on or after the Effective Date.
新租税特別措置法第六十八条の三十五（第三項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又は新築をする同条第一項に規定する特定再開発建築物等について適用する。
With regard to specified redevelopment buildings, etc. prescribed in Article 68-35, 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 before the Effective Date, the provisions of that Article (limited to the part concerning paragraph (3), item (i)) 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) | qualified post-formation acquisition of assets | qualified in-kind distribution |
| qualified merger, qualified company split or qualified capital contribution in kind | 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 (hereinafter referred to as a "merged corporation, etc." in this paragraph) | |
| the day before the date of the qualified merger or qualified company split by split-off, or the date of the qualified company split by spin-off or qualified capital contribution in kind | the date of the qualified merger, etc. (for a qualified merger, the day before the date of the qualified merger, and for a qualified in-kind distribution that falls under a distribution of all of the residual assets, the date of determination of the residual assets pertaining to that qualified in-kind distribution) | |
| Article 47-2, paragraph (1) | Article 47-2, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009), which remains in force pursuant to the provisions of Article 40, paragraph (14) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in the following paragraph) | |
| merged corporation, splitting corporation, corporation making a capital contribution in kind or corporation conducting a post-formation acquisition of assets | merged corporation, etc. | |
| Paragraph (3) | Article 47-2, paragraph (3), item (iv) | Article 47-2, paragraph (3), item (iv) 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旧租税特別措置法第六十八条の三十五第一項に規定する特定再開発建築物等については、同条（第三項第一号に係る部分に限る。）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 | 適格事後設立 | 適格現物分配 |
| 適格合併、適格分割又は適格現物出資 | 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（以下この項において「被合併法人等」という。） | |
| 適格合併若しくは適格分割型分割の日の前日又は適格分社型分割若しくは適格現物出資の日 | 適格合併等の日（適格合併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。） | |
| 第四十七条の二第一項 | 所得税法等の一部を改正する法律（平成二十一年法律第十三号）附則第四十条第十四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五条の規定による改正前の租税特別措置法（次項において「旧効力措置法」という。）第四十七条の二第一項 | |
| 被合併法人、分割法人、現物出資法人又は事後設立法人 | 被合併法人等 | |
| 第三項 | 第四十七条の二第三項第四号 | 旧効力措置法第四十七条の二第三項第四号 |
The provisions of Article 68-38, paragraph (1) of the New Act on Special Measures Concerning Taxation apply in the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation disburses, in a consolidated business year beginning on or after the Effective Date, planting expenses prescribed in paragraph (1) of that Article pertaining to a project covered by a subsidy, benefit or anything else equivalent thereto (hereinafter referred to as a "subsidy, etc." in this paragraph) granted by the State or a local government on or after the Effective Date, and the provisions then in force continue to govern the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation disbursed planting expenses prescribed in Article 68-38, paragraph (1) of the Former Act on Special Measures Concerning Taxation in a consolidated business year that began before the Effective Date, or the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation disburses, in a consolidated business year beginning on or after the Effective Date, planting expenses prescribed in that paragraph pertaining to a project covered by a subsidy, etc. granted by the State or a local government before the Effective Date.
新租税特別措置法第六十八条の三十八第一項の規定は、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の施行日以後に開始する連結事業年度において施行日以後に国又は地方公共団体から交付を受けた補助金又は給付金その他これらに準ずるもの（以下この項において「補助金等」という。）の対象となる事業に係る同条第一項に規定する植林費を支出する場合について適用し、連結親法人若しく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開始した連結事業年度において旧租税特別措置法第六十八条の三十八第一項に規定する植林費を支出した場合又は連結親法人若しく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開始する連結事業年度において施行日前に国若しくは地方公共団体から交付を受けた補助金等の対象となる事業に係る同項に規定する植林費を支出する場合については、なお従前の例による。