Supplementary Provisions, Article 110Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Consolidated Corporation Acquires Information Infrastructure Enhancement Equipment, etc.
第百十条（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）
With regard to corporation tax in the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation has used information infrastructure enhancement equipment, etc. prescribed in Article 68-15, paragraph (1) of the Former Act on Special Measures Concerning Taxation, which it acquired or manufactured before the Effective Date, for the business conducted by the consolidated parent corporation or its consolidated subsidiary corporation prescribed in that paragraph, the provisions of that Article remain in force. In this case, the phrases listed in the middle column of the following table in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the phrases listed in the right-hand column of that table.
| Paragraph (3) | if there is an amount to be deducted, the remaining amount after deducting that amount | if there is an amount to be deducted, the remaining amount after deducting that amount, and if there is an amount to be deducted from the consolidated tax before adjustment on consolidated income for that consolidated business year pursuant to the provisions of Article 68-12, paragraph (2) (limited to the part concerning paragraph (1), item (v) of that Article) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010; referred to as the "2010 Amendment Act" in the following paragraph) (hereinafter referred to as the "New Act on Special Measures Concerning Taxation" in this paragraph and paragraph (5)), the remaining amount after deducting the amount calculated by multiplying the maximum tax credit prescribed in paragraph (2) of that Article under the provisions of that paragraph by the ratio of the total acquisition cost of the information infrastructure enhancement equipment, etc. prescribed in paragraph (1) of that Article used for its business in that consolidated business year to the total acquisition cost of the eligible business base strengthening equipment, etc. prescribed in paragraph (3) of that Article used for its business in that consolidated business year. |
| if there is an amount attributable to it, the remaining amount after deducting that amount | if there is an amount attributable to it, the remaining amount after deducting that amount, and if there is, as the amount to be deducted from the consolidated tax before adjustment on consolidated income for that consolidated business year pursuant to the provisions of Article 68-12, paragraph (2) (limited to the part concerning paragraph (1), item (v) of that Article) of the New Act on Special Measures Concerning Taxation, an amount attributable to that consolidated parent corporation or its consolidated subsidiary corporation out of the amount calculated by multiplying the maximum tax credit prescribed in paragraph (2) of that Article under the provisions of that paragraph by the ratio of the total acquisition cost of the information infrastructure enhancement equipment, etc. prescribed in paragraph (1) of that Article used for its business in that consolidated business year to the total acquisition cost of the eligible business base strengthening equipment, etc. prescribed in paragraph (3) of that Article used for its business in that consolidated business year, the remaining amount after deducting that amount. | |
| Paragraph (4) | Article 42-11, paragraph (2) | Article 42-11, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 18 of the 2010 Amendment Act, which remains in force pursuant to the provisions of Article 77 of the Supplementary Provisions of the 2010 Amendment Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in paragraph (10)) |
| Paragraph (5) | Article 68-9, paragraph (11) (Article 68-9-2, paragraph (7) | Article 68-9, paragraph (11) of the New Act on Special Measures Concerning Taxation (Article 68-9-2, paragraph (7) of the New Act on Special Measures Concerning Taxation |
| Article 68-10, paragraph (5) | Article 68-10, paragraph (5) of the New Act on Special Measures Concerning Taxation | |
| paragraph (5) of the preceding Article | Article 68-14, paragraph (5) | |
| Paragraph (10) | Article 42-11, paragraph (2) | Article 42-11, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force |
| Article 2, item (xxxi) of that Act | Article 2, item (xxxi) of the Corporation Tax Act | |
| Article 42-11, paragraph (3) | Article 42-11, paragraph (3) of the Former Act on Special Measures Concerning Taxation Kept in Force | |
| Paragraph (11) | or Article 68-15, paragraph (2) of the Act on Special Measures Concerning Taxation | or Article 68-15, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of 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 110 of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations") |
| and Article 68-15, paragraph (2) of the Act on Special Measures Concerning Taxation | and Article 68-15, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations | |
| Paragraph (12) | "Article 68-15, paragraph (5) of the Act on Special Measures Concerning Taxation ( | "Article 68-15, paragraph (5) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of 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 110 of the Supplementary Provisions of that Act (hereinafter referred to as the 'Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations') ( |
| Article 68-15, paragraph (5) of the Act on Special Measures Concerning Taxation" | Article 68-15, paragraph (5) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations" | |
| and Article 68-15, paragraph (5) of the Act on Special Measures Concerning Taxation | and Article 68-15, paragraph (5) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations |
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十五第一項に規定する情報基盤強化設備等を同項に規定する連結親法人又はその連結子法人の営む事業の用に供した場合における法人税については、同条の規定は、なおその効力を有する。この場合において、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 | 控除される金額がある場合には、当該金額を控除した残額 | 控除される金額がある場合には当該金額を控除した残額とし、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。次項において「平成二十二年改正法」という。）第十八条の規定による改正後の租税特別措置法（以下この項及び第五項において「新租税特別措置法」という。）第六十八条の十二第二項（同条第一項第五号に係る部分に限る。）の規定により当該連結事業年度の連結所得に対する調整前連結税額から控除される金額がある場合には同条第二項の規定による同項に規定する税額控除限度額に当該連結事業年度においてその事業の用に供した同条第一項に規定する情報基盤強化設備等の取得価額の合計額が当該連結事業年度においてその事業の用に供した同条第三項に規定する適用対象事業基盤強化設備等の取得価額の合計額のうちに占める割合を乗じて計算した金額を控除した残額とする。 |
| 帰せられる金額がある場合には、当該金額を控除した残額 | 帰せられる金額がある場合には当該金額を控除した残額とし、新租税特別措置法第六十八条の十二第二項（同条第一項第五号に係る部分に限る。）の規定により当該連結事業年度の連結所得に対する調整前連結税額から控除される金額として同条第二項の規定による同項に規定する税額控除限度額に当該連結事業年度においてその事業の用に供した同条第一項に規定する情報基盤強化設備等の取得価額の合計額が当該連結事業年度においてその事業の用に供した同条第三項に規定する適用対象事業基盤強化設備等の取得価額の合計額のうちに占める割合を乗じて計算した金額のうち当該連結親法人又はその連結子法人に帰せられる金額がある場合には当該金額を控除した残額とする。 | |
| 第四項 | 第四十二条の十一第二項 | 平成二十二年改正法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平成二十二年改正法第十八条の規定による改正前の租税特別措置法（第十項において「旧効力措置法」という。）第四十二条の十一第二項 |
| 第五項 | 第六十八条の九第十一項（第六十八条の九の二第七項 | 新租税特別措置法第六十八条の九第十一項（新租税特別措置法第六十八条の九の二第七項 |
| 第六十八条の十第五項 | 新租税特別措置法第六十八条の十第五項 | |
| 前条第五項 | 第六十八条の十四第五項 | |
| 第十項 | 第四十二条の十一第二項 | 旧効力措置法第四十二条の十一第二項 |
| 同法第二条第三十一号 | 法人税法第二条第三十一号 | |
| 第四十二条の十一第三項 | 旧効力措置法第四十二条の十一第三項 | |
| 第十一項 | 又は租税特別措置法第六十八条の十五第二項 | 又は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）附則第百十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「旧効力連結措置法」という。）第六十八条の十五第二項 |
| 並びに租税特別措置法第六十八条の十五第二項 | 並びに旧効力連結措置法第六十八条の十五第二項 | |
| 第十二項 | 「租税特別措置法第六十八条の十五第五項（ | 「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）附則第百十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「旧効力連結措置法」という。）第六十八条の十五第五項（ |
| 租税特別措置法第六十八条の十五第五項」 | 旧効力連結措置法第六十八条の十五第五項」 | |
| 及び租税特別措置法第六十八条の十五第五項 | 及び旧効力連結措置法第六十八条の十五第五項 |
Supplementary Provisions, Article 111Transitional Measures Concerning Special Provisions on the Special Credit Amount to Be Deducted from the Amount of Corporation Tax of Consolidated Corporations
第百十一条（連結法人の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 68-15 of the New Act on Special Measures Concerning Taxation in the case where the provisions of the preceding Article apply, the phrases listed in the middle column of the following table in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the phrases listed in the right-hand column of that table.
| Paragraph (1) | the provisions listed in the following items | the provisions listed in the following items (including the provisions of Article 68-15, paragraph (2) or (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), which remain in force pursuant to the provisions of Article 110 of the Supplementary Provisions of that Act (hereinafter 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 68-15, paragraph (2) or (3) of the Former Act on Special Measures Concerning Taxation Kept in Force, the total of the amounts obtained by deducting, from the maximum tax credit prescribed in paragraph (2) of that Article, the amount that cannot be fully deducted even through the deduction under the provisions of that paragraph, or the total of the amounts obtained by deducting, from the carried-over excess of the tax credit limit prescribed in paragraph (3) of that Article, the amount that cannot be fully deducted even through 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 68-15, 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 68-15, 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六十八条の十五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）附則第百十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。）第六十八条の十五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（旧効力措置法第六十八条の十五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の合計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の合計額とする。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六十八条の十五第三項 |
| 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六十八条の十五第四項 |
Supplementary Provisions, Article 112Transitional Measures Concerning Depreciation by Consolidated Corporations
第百十二条（連結法人の減価償却に関する経過措置）
The provisions then in force continue to govern depreciable assets listed in the third column of item (ii) of the table in Article 68-19, 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. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) before the Effective Date.
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（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。）をした旧租税特別措置法第六十八条の十九第一項の表の第二号の第三欄に掲げる減価償却資産については、なお従前の例による。
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.
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 then in force continue to govern resource recycling equipment, etc. prescribed in Article 68-25, 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.
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二十五第一項に規定する資源再生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 (3), item (iii) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation ending on or after July 1, 2010, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that ended before that date.
新租税特別措置法第六十八条の三十一第三項第三号の規定は、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二十二年七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。
With regard to good-quality rental housing in a central urban area prescribed in Article 68-34, 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 that paragraph) remain in force. In this case, the phrase "Article 47, paragraph (1)" in paragraph (2) of that Article is deemed to be replaced with "Article 47, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of 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 79, paragraph (5) 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三十四第一項に規定する中心市街地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、同条第二項中「第四十七条第一項」とあるのは、「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）附則第七十九条第五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十八条の規定による改正前の租税特別措置法第四十七条第一項」とする。
With regard to the application of the preceding paragraph and of the provisions of Article 68-34 of the Former Act on Special Measures Concerning Taxation, which remain in force pursuant to that paragraph, in the case where a merger, company split, capital contribution in kind or distribution in kind is carried out on or after October 1, 2010, the phrase "in paragraph (2) of that Article" in that paragraph is deemed to be replaced with "the phrase 'qualified post-formation acquisition of assets' in paragraph (2) of that Article is deemed to be replaced with 'qualified in-kind distribution (referred to as a "qualified merger, etc." in this paragraph)', the phrase 'qualified merger, qualified company split or qualified capital contribution in kind (referred to as a "qualified merger, etc." in this paragraph)' with 'qualified merger, etc.', the phrase 'or a corporation making a capital contribution in kind' with ', a corporation making a capital contribution in kind or a corporation making a distribution in kind', and the phrase 'or a qualified company split by split-off, the day before the date of that qualified merger or qualified company split by split-off' with ', the day before the date of that qualified merger, and in the case of a qualified in-kind distribution that falls under a distribution of all of the residual assets, the date on which the residual assets pertaining to that qualified in-kind distribution are finalized', and", and the phrase "とあるのは、" (is deemed to be replaced with, followed by a comma) is deemed to be replaced with "とあるのは" (is deemed to be replaced with, without a comma).
平成二十二年十月一日以後に合併、分割、現物出資又は現物分配が行われる場合における前項及び同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六十八条の三十四の規定の適用については、同項中「同条第二項中」とあるのは「同条第二項中「適格事後設立」とあるのは「適格現物分配（以下この項において「適格合併等」という。）」と、「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。）」とあるのは「適格合併等」と、「又は現物出資法人」とあるのは「、現物出資法人又は現物分配法人」と、「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」とあるのは「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。」と、」と、「とあるのは、」とあるのは「とあるのは」とする。
The provisions of Article 68-34, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to good-quality rental housing for the elderly prescribed in that paragraph which 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, and the provisions then in force continue to govern good-quality rental housing for the elderly prescribed in Article 68-34, paragraph (3) of the Former Act on Special Measures Concerning Taxation which 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.
新租税特別措置法第六十八条の三十四第一項の規定は、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、なお従前の例による。
The provisions of Article 68-34, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to good-quality rental housing for the elderly prescribed in that paragraph which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation receives as a transfer through a qualified company split or qualified in-kind distribution prescribed in that paragraph carried out on or after October 1, 2010.
新租税特別措置法第六十八条の三十四第二項の規定は、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平成二十二年十月一日以後に行われる同項に規定する適格分割又は適格現物分配により移転を受け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 (4) of the Former Act on Special Measures Concerning Taxation which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation received as a transfer through a qualified company split or qualified post-formation acquisition of assets prescribed in that paragraph carried out before October 1, 2010, the provisions of that Article (limited to the part concerning that paragraph) remain in force. In this case, the phrase "Article 47, paragraph (3)" in that paragraph is deemed to be replaced with "Article 47, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of 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 79, paragraph (9) 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二十二年十月一日前に行われた旧租税特別措置法第六十八条の三十四第四項に規定する適格分割又は適格事後設立により移転を受けた同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、同項中「第四十七条第三項」とあるのは、「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）附則第七十九条第九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十八条の規定による改正前の租税特別措置法第四十七条第三項」とする。
The provisions of Article 68-35, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to specified redevelopment buildings, etc. prescribed in that paragraph which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation receives as a transfer through a qualified company split or qualified in-kind distribution prescribed in that paragraph carried out on or after October 1, 2010.
新租税特別措置法第六十八条の三十五第二項の規定は、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平成二十二年十月一日以後に行われる同項に規定する適格分割又は適格現物分配により移転を受ける同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 (2) of the Former Act on Special Measures Concerning Taxation which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation received as a transfer through a qualified company split or qualified post-formation acquisition of assets prescribed in that paragraph carried out before October 1, 2010, the provisions of that Article (limited to the part concerning that paragraph) remain in force. In this case, the phrase "Article 47-2, paragraph (1)" in that paragraph is deemed to be replaced with "Article 47-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of 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 79, paragraph (11) 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二十二年十月一日前に行われた旧租税特別措置法第六十八条の三十五第二項に規定する適格分割又は適格事後設立により移転を受けた同項に規定する特定再開発建築物等については、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、同項中「第四十七条の二第一項」とあるのは、「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）附則第七十九条第十一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十八条の規定による改正前の租税特別措置法第四十七条の二第一項」とする。
The provisions of Article 68-36, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to warehouse buildings, etc. prescribed in that paragraph which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation receives as a transfer through a qualified company split or qualified in-kind distribution prescribed in that paragraph carried out on or after October 1, 2010.
新租税特別措置法第六十八条の三十六第二項の規定は、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平成二十二年十月一日以後に行われる同項に規定する適格分割又は適格現物分配により移転を受ける同項に規定する倉庫用建物等について適用する。
With regard to warehouse buildings, etc. prescribed in Article 68-36, paragraph (2) of the Former Act on Special Measures Concerning Taxation which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation received as a transfer through a qualified company split or qualified post-formation acquisition of assets prescribed in that paragraph carried out before October 1, 2010, the provisions of that Article (limited to the part concerning that paragraph) remain in force. In this case, the phrase "Article 48, paragraph (1)" in that paragraph is deemed to be replaced with "Article 48, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of 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 79, paragraph (13) 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二十二年十月一日前に行われた旧租税特別措置法第六十八条の三十六第二項に規定する適格分割又は適格事後設立により移転を受けた同項に規定する倉庫用建物等については、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、同項中「第四十八条第一項」とあるのは、「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）附則第七十九条第十三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十八条の規定による改正前の租税特別措置法第四十八条第一項」とする。