Supplementary Provisions, Article 120Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Corporations Relating to Consolidated Corporations That Are Specially-Related Shareholders, etc.
第百二十条（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 then in force continue to govern the calculation of the amount of applicable income prescribed in Article 68-93-2, paragraph (3) of the Former Act on Special Measures Concerning Taxation for business years of a specified foreign corporation prescribed in that paragraph that began before the Effective Date.
旧租税特別措置法第六十八条の九十三の二第三項に規定する特定外国法人の施行日前に開始した事業年度に係る同項に規定する適用対象金額の計算については、なお従前の例による。
The provisions of Article 68-93-2, paragraphs (4) and (5) of the New Act on Special Measures Concerning Taxation apply to the partially applicable amount prescribed in paragraph (4) of that Article for business years of a specified foreign corporation prescribed in that paragraph beginning on or after the Effective Date and to the individually taxable partial amount prescribed in that paragraph pertaining to that partially applicable amount.
新租税特別措置法第六十八条の九十三の二第四項及び第五項の規定は、同条第四項に規定する特定外国法人の施行日以後に開始する事業年度に係る同項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する個別部分課税対象金額について適用する。
The provisions of Article 68-93-3 of the New Act on Special Measures Concerning Taxation apply to the amount of foreign country's corporate tax prescribed in paragraph (1) of that Article pertaining to the individually taxable amount or the individually taxable partial amount prescribed in that paragraph for business years of a specified foreign corporation prescribed in that paragraph beginning on or after the Effective Date, and the provisions then in force continue to govern the amount of foreign country's corporate tax prescribed in Article 68-93-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to the individually taxable amount prescribed in that paragraph for business years of a specified foreign corporation prescribed in that paragraph that began before the Effective Date.
新租税特別措置法第六十八条の九十三の三の規定は、同条第一項に規定する特定外国法人の施行日以後に開始する事業年度に係る同項に規定する個別課税対象金額又は同項に規定する個別部分課税対象金額に係る同項に規定する外国法人税の額について適用し、旧租税特別措置法第六十八条の九十三の三第一項に規定する特定外国法人の施行日前に開始した事業年度に係る同項に規定する個別課税対象金額に係る同項に規定する外国法人税の額については、なお従前の例による。
The provisions of Article 68-93-4 of the New Act on Special Measures Concerning Taxation (excluding paragraphs (3) and (9)) apply in the case where a consolidated corporation that is a specially-related shareholder, etc. prescribed in paragraph (1) of that Article has an amount of dividends of surplus and similar distributions prescribed in that paragraph received from a foreign corporation in a consolidated business year beginning on or after the Effective Date, and the provisions then in force continue to govern the case where a consolidated corporation that is a specially-related shareholder, etc. prescribed in Article 68-93-4, paragraph (2) of the Former Act on Special Measures Concerning Taxation had, in a consolidated business year that began before the Effective Date, an amount of dividends of surplus and similar distributions prescribed in paragraph (1) of that Article received from a specified foreign corporation prescribed in paragraph (2) of that Article.
新租税特別措置法第六十八条の九十三の四（第三項及び第九項を除く。）の規定は、同条第一項に規定する特殊関係株主等である連結法人の施行日以後に開始する連結事業年度において外国法人から受ける同項に規定する剰余金の配当等の額がある場合について適用し、旧租税特別措置法第六十八条の九十三の四第二項に規定する特殊関係株主等である連結法人の施行日前に開始した連結事業年度において同項に規定する特定外国法人から受けた同条第一項に規定する剰余金の配当等の額がある場合については、なお従前の例による。
The provisions of Article 68-93-4, paragraphs (3) and (9) of the New Act on Special Measures Concerning Taxation apply to the amount of dividends of surplus and similar distributions prescribed in paragraph (3) of that Article pertaining to shares or capital contributions which a consolidated corporation acquires (including succession through a qualified merger or qualified company split by split-off) on or after October 1, 2010.
新租税特別措置法第六十八条の九十三の四第三項及び第九項の規定は、連結法人が平成二十二年十月一日以後に取得（適格合併又は適格分割型分割による引継ぎを含む。）をする株式又は出資に係る同条第三項に規定する剰余金の配当等の額について適用する。
With regard to the application of the provisions of Article 68-93-4, paragraph (6) of the New Act on Special Measures Concerning Taxation in the case where a company split by spin-off, capital contribution in kind or post-formation acquisition of assets is carried out during the period from the Effective Date to September 30, 2010, the phrase "Article 68-92, paragraph (6), item (ii)" in the row for Article 68-92, paragraph (6), item (ii) of the table in that paragraph is deemed to be replaced with "Article 68-92, paragraph (6), items (ii) and (iii)".
施行日から平成二十二年九月三十日までの間に分社型分割、現物出資又は事後設立が行われる場合における新租税特別措置法第六十八条の九十三の四第六項の規定の適用については、同項の表第六十八条の九十二第六項第二号の項中「第六十八条の九十二第六項第二号」とあるのは、「第六十八条の九十二第六項第二号及び第三号」とする。
Out of the individually taxable retained amount prescribed in Article 68-93-8, paragraph (1) of the Former Act for business years of a specified foreign corporation prescribed in that paragraph that began before April 1, 2009 (limited to the amount specified by Cabinet Order as the amount corresponding to the number of shares, etc. held indirectly prescribed in Article 68-93-4, paragraph (10), item (ii), (a) of the New Act on Special Measures Concerning Taxation (referred to as the "number of shares, etc. held indirectly" in this paragraph) in that specified foreign corporation held by a consolidated corporation; the same applies hereinafter in this paragraph), the amount corresponding to the dividend consolidated business year prescribed in (a) of that item (referred to as the "dividend consolidated business year" in this paragraph) of that consolidated corporation, or, out of the individually taxed retained amount prescribed in Article 68-93-8, paragraph (1) of the Former Act (including an amount deemed to be the individually taxed retained amount prescribed in Article 68-93-8, paragraph (1) of the Former Act pursuant to the provisions of Article 68-92, paragraph (3) of the Former Act as applied with the replacement of terms pursuant to paragraph (2) or (3) of Article 68-93-8 of the Former Act, and limited to the amount specified by Cabinet Order as the amount corresponding to the number of shares, etc. held indirectly in that specified foreign corporation held by that consolidated corporation; the same applies hereinafter in this paragraph), the amount corresponding to each consolidated business year within the preceding two years prescribed in (b) of that item (referred to as "each consolidated business year within the preceding two years" in this paragraph) of that consolidated corporation (excluding the amount equivalent to the amount of dividends of surplus and similar distributions prescribed in (b) of that item that is deducted pursuant to the provisions of (b) of that item), is deemed to be the amount listed in (a) or (b) of that item for the dividend consolidated business year or each consolidated business year within the preceding two years corresponding to the consolidated business year or the period of the business year to which the individually taxable retained amount or the individually taxed retained amount of that consolidated corporation pertains, and the provisions of Article 68-93-4, paragraphs (7) through (10) of the New Act on Special Measures Concerning Taxation apply. In this case, the amount deemed to be the amount listed in (a) or (b) of that item is not to be included in the amount deemed to be the amount listed in each item of Article 68-93-4, paragraph (3) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 5 of the 2009 Amendment Act pursuant to the provisions of Article 60, paragraph (4) of the Supplementary Provisions of the 2009 Amendment Act.
旧法第六十八条の九十三の八第一項に規定する特定外国法人の平成二十一年四月一日前に開始した事業年度に係る同項に規定する個別課税対象留保金額（連結法人の有する当該特定外国法人の新租税特別措置法第六十八条の九十三の四第十項第二号イに規定する間接保有の株式等の数（以下この項において「間接保有の株式等の数」という。）に対応する部分の金額として政令で定める金額に限る。以下この項において同じ。）のうち当該連結法人の同号イに規定する配当連結事業年度（以下この項において「配当連結事業年度」という。）に対応する部分の金額又は旧法第六十八条の九十三の八第一項に規定する個別課税済留保金額（同条第二項又は同条第三項の規定により読み替えられた旧法第六十八条の九十二第三項の規定により旧法第六十八条の九十三の八第一項に規定する個別課税済留保金額とみなされたものを含むものとし、当該連結法人の有する当該特定外国法人の間接保有の株式等の数に対応する部分の金額として政令で定める金額に限る。以下この項において同じ。）のうち当該連結法人の同号ロに規定する前二年以内の各連結事業年度（以下この項において「前二年以内の各連結事業年度」という。）に対応する部分の金額（同号ロの規定により控除される同号ロに規定する剰余金の配当等の額に相当する金額を除く。）は、当該連結法人の個別課税対象留保金額又は個別課税済留保金額に係る連結事業年度又は事業年度の期間に対応する配当連結事業年度又は前二年以内の各連結事業年度の同号イ又はロに掲げる金額とみなして、新租税特別措置法第六十八条の九十三の四第七項から第十項までの規定を適用する。この場合において、同号イ又はロに掲げる金額とみなされる金額は、平成二十一年改正法附則第六十条第四項の規定により平成二十一年改正法第五条の規定による改正後の租税特別措置法第六十八条の九十三の四第三項各号に掲げる金額とみなされる金額に含まれないものとする。
With regard to the application of the provisions of Article 68-93-4, paragraph (12) of the New Act on Special Measures Concerning Taxation in the case where a merger is carried out during the period from the Effective Date to September 30, 2010, in the row for Article 68-92, paragraph (6), item (i) of the table in that paragraph, the phrase "business year within ten years before the merger, etc." is deemed to be replaced with "business year within ten years before the merger", and the phrase "business year within two years before the merger, etc." with "business year within two years before the merger".
施行日から平成二十二年九月三十日までの間に合併が行われる場合における新租税特別措置法第六十八条の九十三の四第十二項の規定の適用については、同項の表第六十八条の九十二第六項第一号の項中「合併等前十年内事業年度」とあるのは「合併前十年内事業年度」と、「合併等前二年内事業年度」とあるのは「合併前二年内事業年度」とする。
With regard to the application of the provisions of Article 68-93-4, paragraph (12) of the New Act on Special Measures Concerning Taxation in the case where a company split by split-off is carried out during the period from the Effective Date to September 30, 2010, in the row for Article 68-92, paragraph (6), item (ii) of the table in that paragraph, the phrase "business year within ten years before the company split, etc." is deemed to be replaced with "business year within ten years before the company split", the phrase "business year within two years before the company split, etc." with "business year within two years before the company split", the phrase "number of shares, etc. held directly" with "number of shares, etc. of the specified foreign subsidiary, etc. held directly", and the phrase "number of shares, etc. held indirectly" with "number of shares, etc. of the foreign corporation held indirectly", and in the row for Article 68-92, paragraph (7) of that table, the phrase "business year within ten years before the company split, etc." with "business year within ten years before the company split or business year within ten years before the company split, etc.", and the phrase "business year within two years before the company split, etc." with "business year within two years before the company split".
施行日から平成二十二年九月三十日までの間に分割型分割が行われる場合における新租税特別措置法第六十八条の九十三の四第十二項の規定の適用については、同項の表第六十八条の九十二第六項第二号の項中「分割等前十年内事業年度」とあるのは「分割前十年内事業年度」と、「分割等前二年内事業年度」とあるのは「分割前二年内事業年度」と、「直接保有の株式等の数」とあるのは「特定外国子会社等の直接保有の株式等の数」と、「間接保有の株式等の数」とあるのは「外国法人の間接保有の株式等の数」と、同表第六十八条の九十二第七項の項中「分割等前十年内事業年度」とあるのは「分割前十年内事業年度又は分割等前十年内事業年度」と、「分割等前二年内事業年度」とあるのは「分割前二年内事業年度」とする。
With regard to the application of the provisions of Article 68-93-4, paragraph (12) of the New Act on Special Measures Concerning Taxation in the case where a company split by spin-off, capital contribution in kind or post-formation acquisition of assets is carried out during the period from the Effective Date to September 30, 2010, the phrase "Article 68-92, paragraph (6), item (ii)" in the row for Article 68-92, paragraph (6), item (ii) of the table in that paragraph is deemed to be replaced with "Article 68-92, paragraph (6), item (iii)".
施行日から平成二十二年九月三十日までの間に分社型分割、現物出資又は事後設立が行われる場合における新租税特別措置法第六十八条の九十三の四第十二項の規定の適用については、同項の表第六十八条の九十二第六項第二号の項中「第六十八条の九十二第六項第二号」とあるのは、「第六十八条の九十二第六項第三号」とする。