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Supplementary Provisions, Article 78Transitional Measures Concerning Special Provisions on the Amount of Special Credit to Be Deducted from the Amount of Corporation Tax
第七十八条（法人税の額から控除される特別控除額の特例に関する経過措置）
With regard to the application of the provisions of Article 42-11 of the New Act on Special Measures Concerning Taxation in the case where the provisions of the preceding Article apply, 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) | provisions listed in the following items | provisions listed in the following items (including the provisions of Article 42-11, paragraph (2) or (3) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), which remains in force pursuant to the provisions of Article 77 of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article); the same applies hereinafter in this Article) |
| the amount specified in each of those items | the amount specified in each of those items (for the provisions of Article 42-11, paragraph (2) or (3) of the Former Act on Special Measures Concerning Taxation Kept in Force, the amount obtained by deducting, from the maximum tax credit prescribed in paragraph (2) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, or the amount obtained by deducting, from the carried-over excess of the tax credit limit prescribed in paragraph (3) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, respectively; the same applies hereinafter in this Article, except in item (iii) and paragraph (4)) | |
| Paragraph (2) | or paragraph (3) of the preceding Article | , paragraph (3) of the preceding Article or Article 42-11, paragraph (3) of the Former Act on Special Measures Concerning Taxation Kept in Force |
| Paragraph (3) | or paragraph (4) of the preceding Article | , paragraph (4) of the preceding Article or Article 42-11, paragraph (4) of the Former Act on Special Measures Concerning Taxation Kept in Force |
前条の規定の適用がある場合における新租税特別措置法第四十二条の十一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 | 次の各号に掲げる規定 | 次の各号に掲げる規定（所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第七十七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十八条の規定による改正前の租税特別措置法（以下この条において「旧効力措置法」という。）第四十二条の十一第二項又は第三項の規定を含む。以下この条において同じ。） |
| 当該各号に定める金額を | 当該各号に定める金額（旧効力措置法第四十二条の十一第二項又は第三項の規定にあつては、それぞれ同条第二項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額又は同条第三項に規定する繰越税額控除限度超過額のうち同項の規定による控除をしても控除しきれない金額を控除した金額とする。第三号及び第四項を除き、以下この条において同じ。）を | |
| 第二項 | 又は前条第三項 | 、前条第三項又は旧効力措置法第四十二条の十一第三項 |
| 第三項 | 若しくは前条第四項 | 、前条第四項若しくは旧効力措置法第四十二条の十一第四項 |
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