Supplementary Provisions, Article 77Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Information Infrastructure Enhancement Equipment, etc. Is Acquired
第七十七条（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 corporation has provided information infrastructure enhancement equipment, etc. prescribed in Article 42-11, paragraph (1) of the Former Act on Special Measures Concerning Taxation that it acquired or manufactured before the Effective Date for use in a business conducted by the corporation prescribed in that paragraph, the provisions of that Article 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) | , the balance remaining after deducting that amount | , the balance remaining after deducting that amount, and in the case where there is an amount to be deducted from the amount of corporation tax on income for that business year pursuant to the provisions of Article 42-7, 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 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) (referred to as the "New Act on Special Measures Concerning Taxation" in paragraph (5)), the balance remaining 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 provided for use in that business in that business year to the total acquisition cost of the applicable business base strengthening equipment, etc. prescribed in paragraph (3) of that Article provided for use in that business in that business year. |
| Paragraph (4) | Article 68-15, paragraph (2) | Article 68-15, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 18 of the 2010 Amendment Act, which remains in force pursuant to the provisions of Article 110 of the Supplementary Provisions of the 2010 Amendment Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in the following paragraph and paragraph (9)) |
| Paragraph (5) | Article 68-15, paragraph (2) | Article 68-15, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force |
| Article 66, paragraph (1) of that Act | Article 66, paragraph (1) of the Corporation Tax Act | |
| Article 42-4, paragraph (11) (Article 42-4-2, paragraph (7) | Article 42-4, paragraph (11) of the New Act on Special Measures Concerning Taxation (Article 42-4-2, paragraph (7) of the New Act on Special Measures Concerning Taxation | |
| Article 42-5, paragraph (5) | Article 42-5, paragraph (5) of the New Act on Special Measures Concerning Taxation | |
| paragraph (5) of the preceding Article | Article 42-10, paragraph (5) | |
| Paragraph (9) | Article 68-15, paragraph (2) | Article 68-15, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force |
| Article 2, item (xxxii) of that Act | Article 2, item (xxxii) of the Corporation Tax Act | |
| Article 68-15, paragraph (3) | Article 68-15, paragraph (3) of the Former Act on Special Measures Concerning Taxation Kept in Force | |
| Paragraph (10) | or Article 42-11, paragraph (2) of the Act on Special Measures Concerning Taxation | or Article 42-11, paragraph (2) 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 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations") |
| and Article 42-11, paragraph (2) of the Act on Special Measures Concerning Taxation | and Article 42-11, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations | |
| Paragraph (11) | Article 42-11, paragraph (5) of the Act on Special Measures Concerning Taxation ( | Article 42-11, paragraph (5) 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 for Non-consolidated Corporations" in paragraph (3)) ( |
| Article 42-11, paragraph (5) of the Act on Special Measures Concerning Taxation" | Article 42-11, paragraph (5) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations" |
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四十二条の十一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 | 場合には、当該金額を控除した残額 | 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（第五項において「新租税特別措置法」という。）第四十二条の七第二項（同条第一項第五号に係る部分に限る。）の規定により当該事業年度の所得に対する法人税の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。 |
| 第四項 | 第六十八条の十五第二項 | 平成二十二年改正法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（次項及び第九項において「旧効力措置法」という。）第六十八条の十五第二項 |
| 第五項 | 第六十八条の十五第二項 | 旧効力措置法第六十八条の十五第二項 |
| 同法第六十六条第一項 | 法人税法第六十六条第一項 | |
| 第四十二条の四第十一項（第四十二条の四の二第七項 | 新租税特別措置法第四十二条の四第十一項（新租税特別措置法第四十二条の四の二第七項 | |
| 第四十二条の五第五項 | 新租税特別措置法第四十二条の五第五項 | |
| 前条第五項 | 第四十二条の十第五項 | |
| 第九項 | 第六十八条の十五第二項 | 旧効力措置法第六十八条の十五第二項 |
| 同法第二条第三十二号 | 法人税法第二条第三十二号 | |
| 第六十八条の十五第三項 | 旧効力措置法第六十八条の十五第三項 | |
| 第十項 | 又は租税特別措置法第四十二条の十一第二項 | 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「旧効力単体措置法」という。）第四十二条の十一第二項 |
| 並びに租税特別措置法第四十二条の十一第二項 | 並びに旧効力単体措置法第四十二条の十一第二項 | |
| 第十一項 | 租税特別措置法第四十二条の十一第五項（ | 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（第三項において「旧効力単体措置法」という。）第四十二条の十一第五項（ |
| 租税特別措置法第四十二条の十一第五項」 | 旧効力単体措置法第四十二条の十一第五項」 |
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 |
Supplementary Provisions, Article 79Transitional Measures Concerning Depreciation by Corporations
第七十九条（法人の減価償却に関する経過措置）
With regard to depreciable assets listed in the third column of item (ii) of the table in Article 44, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) of before the Effective Date, the provisions then in force continue to govern.
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四十四条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。
With regard to specified telecommunications equipment, etc. prescribed in Article 44-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
法人が施行日前に取得等をした旧租税特別措置法第四十四条の四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。
With regard to resource recycling equipment, etc. prescribed in Article 44-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
法人が施行日前に取得等をした旧租税特別措置法第四十四条の六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 46-2, paragraph (3), item (iii) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation for business years ending on or after July 1, 2010, and the provisions then in force continue to govern corporation tax of a corporation for business years that ended before that date.
新租税特別措置法第四十六条の二第三項第三号の規定は、法人の平成二十二年七月一日以後に終了する事業年度分の法人税について適用し、法人の同日前に終了した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 47, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly built 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 68-34, paragraph (1)" in paragraph (2) of that Article is deemed to be replaced with "Article 68-34, paragraph (1) 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 112, paragraph (5) of the Supplementary Provisions of that Act".
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四十七条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「第六十八条の三十四第一項」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）附則第百十二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六十八条の三十四第一項」とする。
With regard to the application of the provisions of the preceding paragraph and of Article 47 of the Former Act on Special Measures Concerning Taxation which remains in force pursuant to the provisions of 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 "in paragraph (2) of that Article, the phrase 'qualified post-formation acquisition of assets' is deemed to be replaced with 'qualified in-kind distribution (hereinafter referred to as a "qualified merger, etc." in this paragraph)', the phrase 'qualified merger, qualified company split or qualified capital contribution in kind (hereinafter 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 the qualified merger or qualified company split by split-off' with ', 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.', 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四十七条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 47, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to good-quality rental housing for the elderly prescribed in that paragraph that a corporation acquires or newly builds 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 47, paragraph (3) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly built before the Effective Date.
新租税特別措置法第四十七条第一項の規定は、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、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四十七条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 47, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to good-quality rental housing for the elderly prescribed in that paragraph that a 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四十七条第二項の規定は、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 47, paragraph (4) of the Former Act on Special Measures Concerning Taxation that a 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 68-34, paragraph (3)" in that paragraph is deemed to be replaced with "Article 68-34, paragraph (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 112, paragraph (9) of the Supplementary Provisions of that Act".
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四十七条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「第六十八条の三十四第三項」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）附則第百十二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六十八条の三十四第三項」とする。
The provisions of Article 47-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to specified redevelopment buildings, etc. prescribed in that paragraph that a 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四十七条の二第二項の規定は、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 47-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a 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 68-35, paragraph (1)" in that paragraph is deemed to be replaced with "Article 68-35, paragraph (1) 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 112, paragraph (11) of the Supplementary Provisions of that Act".
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四十七条の二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「第六十八条の三十五第一項」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）附則第百十二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六十八条の三十五第一項」とする。
The provisions of Article 48, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to warehouse buildings, etc. prescribed in that paragraph that a 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四十八条第二項の規定は、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 48, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a 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 68-36, paragraph (1)" in that paragraph is deemed to be replaced with "Article 68-36, paragraph (1) 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 112, paragraph (13) of the Supplementary Provisions of that Act".
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四十八条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「第六十八条の三十六第一項」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）附則第百十二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六十八条の三十六第一項」とする。
Supplementary Provisions, Article 80Transitional Measures Concerning Special Provisions on the Calculation of the Depreciation Limit Where There Is a Special Depreciation Shortfall
第八十条（特別償却不足額がある場合の償却限度額の計算の特例に関する経過措置）
The provisions of Article 52-2, paragraphs (4) and (5) of the New Act on Special Measures Concerning Taxation apply to assets subject to special depreciation prescribed in paragraph (4) of that Article that a 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, and the provisions then in force continue to govern assets subject to special depreciation prescribed in Article 52-2, paragraph (4) of the Former Act on Special Measures Concerning Taxation that a corporation received as a transfer through a qualified company split or qualified post-formation acquisition of assets prescribed in that paragraph carried out before that date.
新租税特別措置法第五十二条の二第四項及び第五項の規定は、法人が平成二十二年十月一日以後に行われる同条第四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別償却対象資産について適用し、法人が同日前に行われた旧租税特別措置法第五十二条の二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特別償却対象資産については、なお従前の例による。
Supplementary Provisions, Article 81Transitional Measures Concerning Special Depreciation by the Reserve Method
第八十一条（準備金方式による特別償却に関する経過措置）
The provisions of Article 52-3 of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation for business years in the case where a company split or distribution in kind is carried out on or after October 1, 2010, and the provisions then in force continue to govern corporation tax of a corporation for business years in the case where a company split or post-formation acquisition of assets was carried out before that date.