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Supplementary Provisions

附　則

Supplementary Provisions, Article 1Effective Date

第一条（施行期日）

This Act comes into effect on the date of promulgation; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:

この法律は、公布の日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。

Omitted

略

the following provisions: April 1, 2012;

次に掲げる規定　平成二十四年四月一日

Omitted

略

the provisions in amending the table of contents of the Act on Special Measures Concerning Taxation, the provisions deleting , the provisions amending (excluding the part concerning and ), the provisions renumbering as , the provisions deleting , the provisions amending (excluding the part concerning and ), the provisions renumbering as , the provisions amending (excluding the part concerning ), the provisions renumbering as , the provisions amending (excluding the part concerning ), the provisions renumbering as , the provisions deleting , the provisions amending , the provisions renumbering as , the provisions amending (including its caption), the provisions renumbering as , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions deleting , the provisions amending (excluding the part concerning and the part concerning (excluding the part replacing "" with "" and "" with "")), the provisions renumbering as , the provisions amending , the provisions amending , the provisions amending and , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending (excluding the part concerning ), the provisions amending , the provisions amending , the provisions amending , the provisions amending (including its caption), the provisions amending , the provisions amending , the provisions deleting the caption preceding and , the provisions amending , the provisions renumbering as and adding a caption to , the provisions amending (including its caption), the provisions amending , the provisions deleting Chapter III, Section 4 of , the provisions renumbering Section 4-2 as Section 4 and Section 4-3 as Section 4-2 in that Chapter, the provisions amending (excluding the part concerning ), the provisions amending (excluding the part concerning ), the provisions amending , the provisions amending , the provisions amending the table in , the provisions amending the table in , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions deleting , the provisions amending (excluding the part concerning and the part concerning (excluding the part replacing "" with "" and "" with "")), the provisions renumbering as , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending (excluding the part concerning ), the provisions amending , the provisions amending , the provisions amending (including its caption), the provisions amending , the provisions amending , the provisions deleting the caption preceding , the provisions amending , the provisions adding a caption to , the provisions amending , the provisions amending (including its caption), the provisions amending , the provisions amending (excluding the part concerning ), the provisions amending (excluding the part concerning ), the provisions amending , the provisions amending , the provisions amending , and the provisions amending , and the provisions of Articles 45 through 49, Article 51, Article 52, Article 55, Article 56, paragraph (1), Article 58, Article 63, paragraph (1), Articles 64 through 66, Article 69, Article 72, Article 73, paragraph (1), Article 75, Article 80, paragraph (1), Article 81, Article 82, and of the Supplementary Provisions.

中租税特別措置法の目次の改正規定、を削る改正規定、の改正規定（及びに係る部分を除く。）、をとする改正規定、を削る改正規定、の改正規定（及びに係る部分を除く。）、をとする改正規定、の改正規定（に係る部分を除く。）、をとする改正規定、の改正規定（に係る部分を除く。）、をとする改正規定、を削る改正規定、の改正規定、をとする改正規定、（見出しを含む。）の改正規定、をとする改正規定、の改正規定、の改正規定、の改正規定、の改正規定、を削る改正規定、の改正規定（に係る部分及びに係る部分（「」を「」に、「」を「」に改める部分を除く。）を除く。）、をとする改正規定、の改正規定、の改正規定、及びの改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定（に係る部分を除く。）、の改正規定、の改正規定、の改正規定、（見出しを含む。）の改正規定、の改正規定、の改正規定、の前の見出し及びを削る改正規定、の改正規定、をとし、に見出しを付する改正規定、（見出しを含む。）の改正規定、の改正規定、第三章第四節を削る改正規定、同章中第四節の二を第四節とし、第四節の三を第四節の二とする改正規定、の改正規定（に係る部分を除く。）、の改正規定（に係る部分を除く。）、の改正規定、の改正規定、の表の改正規定、の表の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、を削る改正規定、の改正規定（に係る部分及びに係る部分（「」を「」に、「」を「」に改める部分を除く。）を除く。）、をとする改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定（に係る部分を除く。）、の改正規定、の改正規定、（見出しを含む。）の改正規定、の改正規定、の改正規定、の前の見出しを削る改正規定、の改正規定、に見出しを付する改正規定、の改正規定、（見出しを含む。）の改正規定、の改正規定、の改正規定（に係る部分を除く。）、の改正規定（に係る部分を除く。）、の改正規定、の改正規定、の改正規定並びにの改正規定並びに附則第四十五条から第四十九条まで、第五十一条、第五十二条、第五十五条、第五十六条第一項、第五十八条、第六十三条第一項、第六十四条から第六十六条まで、第六十九条、第七十二条、第七十三条第一項、第七十五条、第八十条第一項、第八十一条、第八十二条、及びの規定

Omitted

略

the following provisions: January 1, 2013;

次に掲げる規定　平成二十五年一月一日

Omitted

略

the provisions in amending , the provisions deleting the caption preceding and , the provisions amending , the provisions renumbering as and adding a caption to , the provisions amending (including its caption), the provisions renumbering as , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions renumbering as , the provisions amending , the provisions amending , the provisions adding one paragraph after , the provisions amending , the provisions amending , the provisions amending , the provisions renumbering as , the provisions amending , the provisions amending , the provisions adding one paragraph after , the provisions amending , the provisions amending , the provisions amending , the provisions amending the table in , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , and the provisions amending , and the provisions of Article 44, Article 50, Article 67, Article 68, paragraphs (1) and (2), Article 83, Article 84, paragraphs (1) and (2), Article 86, Article 90 and of the Supplementary Provisions.

中の改正規定、の前の見出し及びを削る改正規定、の改正規定、をとし、に見出しを付する改正規定、（見出しを含む。）の改正規定、をとする改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、をとする改正規定、の改正規定、の改正規定、の次に一項を加える改正規定、の改正規定、の改正規定、の改正規定、をとする改正規定、の改正規定、の改正規定、の次に一項を加える改正規定、の改正規定、の改正規定、の改正規定、の表の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定並びにの改正規定並びに附則第四十四条、第五十条、第六十七条、第六十八条第一項及び第二項、第八十三条、第八十四条第一項及び第二項、第八十六条、第九十条並びにの規定

the following provisions: January 1, 2014;

次に掲げる規定　平成二十六年一月一日

Omitted

略

the provisions in amending .

中の改正規定

the provisions in renumbering as in Chapter III, Section 3-5 of the Act on Special Measures Concerning Taxation and the provisions amending : April 1, 2012 or the date on which the comes into effect, whichever is later.

中租税特別措置法第三章第三節の五中をとする改正規定及びの改正規定　平成二十四年四月一日又はの施行の日のいずれか遅い日

Supplementary Provisions, Article 43Principle of the Transitional Measures Concerning Special Provisions on Income Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation

第四十三条（租税特別措置法の一部改正に伴う所得税の特例に関する経過措置の原則）

Unless otherwise provided, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended by (hereinafter referred to as the "New Act on Special Measures Concerning Taxation") apply to income tax for the year that includes the Effective Date and subsequent years, and the provisions then in force continue to govern income tax for years before the year that includes the Effective Date.

別段の定めがあるものを除き、の規定による改正後の租税特別措置法（以下「新租税特別措置法」という。）第二章の規定は、施行日の属する年分以後の所得税について適用し、施行日の属する年分前の所得税については、なお従前の例による。

Supplementary Provisions, Article 44Transitional Measures Concerning Special Provisions, etc. on Taxation on Redemption Money, etc. of Listed Securities Investment Trusts, etc.

第四十四条（上場証券投資信託等の償還金等に係る課税の特例等に関する経過措置）

The provisions of Article 9-4-2, paragraphs (3) and (5), Article 29-2, paragraphs (8) and (10), Article 29-3, paragraphs (7) and (9), Article 37-11-3, paragraphs (11) and (13), and Article 41-12, paragraphs (24) and (26) of the New Act on Special Measures Concerning Taxation apply to questions, inspections, or requests for presentation or submission made on or after January 1, 2013 to a person obligated to submit a record or report prescribed in those provisions (excluding those pertaining to an investigation that has been continuously conducted since before that date (limited to an investigation in which, before that date, questions were asked of, or an inspection was conducted with regard to, a person so obligated under the provisions of , , , or before the amendment by pertaining to that investigation; referred to as an "investigation covered by the transitional measures" in this paragraph)), and the provisions then in force continue to govern questions or inspections under those provisions made before that date to a person obligated to submit a record or report prescribed in those provisions (including those pertaining to an investigation covered by the transitional measures).

及び、及び、及び、及び並びに及びの規定は、平成二十五年一月一日以後にこれらの規定に規定する調書又は報告書を提出する義務がある者に対して行う質問、検査又は提示若しくは提出の要求（同日前から引き続き行われている調査（同日前に当該義務がある者に対して当該調査に係るの規定による改正前の、、、又はの規定による質問又は検査を行っていたものに限る。以下この項において「経過措置調査」という。）に係るものを除く。）について適用し、同日前にこれらの規定に規定する調書又は報告書を提出する義務がある者に対して行ったこれらの規定による質問又は検査（経過措置調査に係るものを含む。）については、なお従前の例による。

The provisions of , (limited to the part concerning ) and , , (limited to the part concerning ) and , , (limited to the part concerning ) and , , (limited to the part concerning ) and paragraph (15), and Article 41-12, paragraph (25), paragraph (27) (limited to the part concerning ) and paragraph (28) of the New Act on Special Measures Concerning Taxation apply to articles prescribed in Article 9-4-2, paragraph (4), Article 29-2, paragraph (9), Article 29-3, paragraph (8), Article 37-11-3, paragraph (12) or Article 41-12, paragraph (25) of the New Act on Special Measures Concerning Taxation that are submitted on or after January 1, 2013.

、（に係る部分に限る。）及び、、（に係る部分に限る。）及び、、（に係る部分に限る。）及び、、（に係る部分に限る。）及び並びに、（に係る部分に限る。）及びの規定は、平成二十五年一月一日以後に提出される、、、又はに規定する物件について適用する。

Supplementary Provisions, Article 45Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Equipment for Promoting Reform of the Energy Supply and Demand Structure Is Acquired

第四十五条（エネルギー需給構造改革推進設備を取得した場合の特別償却又は所得税額の特別控除に関する経過措置）

With regard to income tax in the case where an individual has provided equipment for promoting reform of the energy supply and demand structure prescribed in before the amendment by (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation") that the individual acquired, or manufactured or constructed, before April 1, 2012 for use in the business prescribed in , the provisions of remain in force. In such a case, the phrase "" in is deemed to be replaced with "Article 10-2-2, paragraph (3) of the Act on Special Measures Concerning Taxation as amended by ", and the phrase "Article 10-2-2, paragraph (3) of the Act on Special Measures Concerning Taxation" in is deemed to be replaced with " before the amendment by , which remains in force pursuant to the provisions of Article 45 of the Supplementary Provisions of that Act".

個人が平成二十四年四月一日前に取得又は製作若しくは建設をしたの規定による改正前の租税特別措置法（以下「旧租税特別措置法」という。）に規定するエネルギー需給構造改革推進設備をに規定する事業の用に供した場合における所得税については、の規定は、なおその効力を有する。この場合において、中「」とあるのは「の規定による改正後の」と、中「」とあるのは「経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第四十五条の規定によりなおその効力を有するものとされるの規定による改正前の」とする。

Supplementary Provisions, Article 46Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Equipment, etc. for Promoting the Reduction of Energy-Related Environmental Load Is Acquired

第四十六条（エネルギー環境負荷低減推進設備等を取得した場合の特別償却又は所得税額の特別控除に関する経過措置）

With regard to the application of the provisions of Article 10-2-2 of the Act on Special Measures Concerning Taxation as amended by in the case where the provisions of the preceding Article apply, the phrase "an amount equivalent to 20 percent of" in is deemed to be replaced with "an amount equivalent to 20 percent of (or, if there is an amount to be deducted from the amount of income tax on the amount of gross income for the year of provision for use pursuant to the provisions of before the amendment by , which remains in force pursuant to the provisions of Article 45 of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in ), the remaining amount after deducting that amount)", and the phrase "if there is an amount to be deducted, that amount" in is deemed to be replaced with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of or of the Former Act on Special Measures Concerning Taxation Kept in Force, those amounts".

前条の規定の適用がある場合におけるの規定による改正後のの規定の適用については、中「の百分の二十に相当する金額」とあるのは「の百分の二十に相当する金額（経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第四十五条の規定によりなおその効力を有するものとされるの規定による改正前の租税特別措置法（において「旧効力措置法」という。）の規定により当該供用年の年分の総所得金額に係る所得税額から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、中「控除される金額がある場合には、当該金額」とあるのは「控除される金額がある場合又は若しくはの規定によりその年分の総所得金額に係る所得税額から控除される金額がある場合には、これらの金額」とする。

Supplementary Provisions, Article 47Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Business Base Strengthening Equipment, etc. Is Acquired, etc.

第四十七条（事業基盤強化設備等を取得した場合等の特別償却又は所得税額の特別控除に関する経過措置）

The provisions then in force continue to govern business base strengthening equipment, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before April 1, 2012.

個人が平成二十四年四月一日前に取得又は製作をしたに規定する事業基盤強化設備等については、なお従前の例による。

The provisions then in force continue to govern income tax for 2012 and earlier years of an individual prescribed in of the Former Act on Special Measures Concerning Taxation.

に規定する個人の平成二十四年分以前の所得税については、なお従前の例による。

Supplementary Provisions, Article 48Transitional Measures Concerning Special Provisions on the Amount of Special Credit Deducted from Income Tax

第四十八条（所得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 10-6 of the Act on Special Measures Concerning Taxation as amended by in the case where the provisions of Article 45 of the Supplementary Provisions apply, the terms and phrases listed in the middle column of the following table that appear in the provisions of 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.

the provisions listed in the following itemsthe provisions listed in the following items (including the provisions of or before the amendment by , which remains in force pursuant to the provisions of Article 45 of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in ); the same applies hereinafter in )
the amount specified in each of those itemsthe amount specified in each of those items (or, for the provisions of or of the Former Act on Special Measures Concerning Taxation Kept in Force, the amount obtained by deducting, from the maximum tax credit prescribed in , the amount that cannot be fully deducted even by the deduction under the provisions of , or the amount obtained by deducting, from the carried-over excess of the tax credit limit prescribed in , the amount that cannot be fully deducted even by the deduction under the provisions of , respectively; the same applies hereinafter in , except in )
or , or of the Former Act on Special Measures Concerning Taxation Kept in Force
or , or of the Former Act on Special Measures Concerning Taxation Kept in Force

附則第四十五条の規定の適用がある場合におけるの規定による改正後のの規定の適用については、次の表の上欄に掲げる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。

次の各号に掲げる規定次の各号に掲げる規定（経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第四十五条の規定によりなおその効力を有するものとされるの規定による改正前の租税特別措置法（以下において「旧効力措置法」という。）又はの規定を含む。以下において同じ。）
当該各号に定める金額を当該各号に定める金額（又はの規定にあつては、それぞれに規定する税額控除限度額のうち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に規定する繰越税額控除限度超過額のうち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。を除き、以下において同じ。）を
又は、又は
若しくは、若しくは

Supplementary Provisions, Article 49Transitional Measures Concerning Depreciation by Individuals

第四十九条（個人の減価償却に関する経過措置）

The provisions then in force continue to govern equipment for business innovation prescribed in of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before April 1, 2012.

個人が平成二十四年四月一日前に取得又は製作をした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。

With regard to equipment, etc. for responding to changes in the structure of resource supply and demand prescribed in of the Former Act on Special Measures Concerning Taxation that is the subject of an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies in the following paragraph) by an individual who, before April 1, 2012, obtained the certification prescribed in pertaining to a resource productivity innovation plan prescribed in or the certification prescribed in pertaining to a plan for introducing production equipment for products addressing resource constraints prescribed in , the provisions of (limited to the part concerning ) remain in force.

に規定する資源生産性革新計画に係るに規定する認定又はに規定する資源制約対応製品生産設備導入計画に係るに規定する認定を平成二十四年四月一日前に受けた個人が取得等（取得又は製作若しくは建設をいう。次項において同じ。）をするに規定する資源需給構造変化対応設備等については、（に係る部分に限る。）の規定は、なおその効力を有する。

The provisions of Article 11-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial cluster assets prescribed in that are the subject of an acquisition, etc. by an individual on or after April 1, 2012, and the provisions then in force continue to govern industrial cluster assets prescribed in of the Former Act on Special Measures Concerning Taxation that were the subject of an acquisition, etc. by an individual before that date. In such a case, with regard to the application of the provisions of Article 11-2, paragraph (1) of the New Act on Special Measures Concerning Taxation to income tax for that year, the phrase "within the designated period of that year" in is deemed to be replaced with "during the period from April 1, 2012 to December 31 of that year".

の規定は、個人が平成二十四年四月一日以後に取得等をするに規定する集積産業用資産について適用し、個人が同日前に取得等をしたに規定する集積産業用資産については、なお従前の例による。この場合において、同年分の所得税についてのの規定の適用については、中「その年の指定期間内」とあるのは、「平成二十四年四月一日から同年十二月三十一日までの間」とする。

The provisions of Article 11-3 of the New Act on Special Measures Concerning Taxation (limited to the part concerning ) apply to production equipment for specified processed agricultural products prescribed in that an individual acquires or manufactures on or after April 1, 2012.

（に係る部分に限る。）の規定は、個人が平成二十四年四月一日以後に取得又は製作をするに規定する特定農産加工品生産設備について適用する。

Supplementary Provisions, Article 50Transitional Measures Concerning Reserves of Individuals

第五十条（個人の準備金に関する経過措置）

With regard to the calculation of the amount of business income for each year from 2013 onward of an individual listed in the left-hand column of any item of the table in of the Former Act on Special Measures Concerning Taxation, the provisions of (limited to the part concerning paragraphs (3) through (6) and ) remain in force.

の表の各号の上欄に掲げる個人の平成二十五年以後の各年分の事業所得の金額の計算については、（第三項から第六項まで及びに係る部分に限る。）の規定は、なおその効力を有する。

Where an individual prescribed in of the Former Act on Special Measures Concerning Taxation has, as of January 1, 2013, the amount of a reserve for special repairs prescribed in (limited to that pertaining to the repairs specified in to be carried out on the fixed assets listed in those items), in each year from that year through 2016 (or, if that individual is a small and medium sized business operator prescribed in Article 10, paragraph (8), item (v) of the Act on Special Measures Concerning Taxation as amended by (hereinafter referred to as a "small and medium sized business operator" in this Article), in each year from 2013 through 2022), an amount equivalent to one quarter (or, if that individual is a small and medium sized business operator, one tenth) of the amount of that reserve for special repairs (referred to as the "equal reversal amount over four years, etc." in the following paragraph) is included in gross revenue in calculating the amount of real estate income or the amount of business income for each of those years.

に規定する個人が平成二十五年一月一日においてに規定する特別修繕準備金の金額（に掲げる固定資産について行うに定める修繕に係るものに限る。）を有する場合には、同年から平成二十八年までの各年（当該個人がの規定による改正後のに規定する中小事業者（以下この条において「中小事業者」という。）である場合には、平成二十五年から平成三十四年までの各年）において、当該特別修繕準備金の金額の四分の一（当該個人が中小事業者である場合には、十分の一）に相当する金額（次項において「四年等均等取崩金額」という。）を、当該各年分の不動産所得の金額又は事業所得の金額の計算上、総収入金額に算入する。

In the case referred to in the preceding paragraph, if the equal reversal amount over four years, etc. exceeds the amount of the reserve for special repairs as of December 31 of that year (or, if by that date there is any amount that has been included, or is to be included, in gross revenue pursuant to the provisions of the following paragraph out of the amount of the reserve for special repairs prescribed in the preceding paragraph, or any amount that was included in gross revenue pursuant to the provisions of the preceding paragraph by December 31 of the year preceding that year, the amount remaining after deducting those amounts; the same applies hereinafter in this Article), that equal reversal amount over four years, etc. is the amount of that reserve for special repairs.

前項の場合において、四年等均等取崩金額がその年の十二月三十一日における特別修繕準備金の金額（その日までに同項に規定する特別修繕準備金の金額に次項の規定により総収入金額に算入された、若しくは算入されるべきこととなった金額又はその年の前年の十二月三十一日までに前項の規定により総収入金額に算入された金額がある場合には、これらの金額を控除した金額。以下この条において同じ。）を超えるときは、当該四年等均等取崩金額は、当該特別修繕準備金の金額とする。

Where an individual receiving the application of the provisions of paragraph (2) comes to fall under any of the cases listed in the following items, an amount equivalent to the amount specified in is included in gross revenue in calculating the amount of real estate income or the amount of business income for the year that includes the date on which the individual came to fall under that case:

第二項の規定の適用を受ける個人が次の各号に掲げる場合に該当することとなった場合には、当該各号に定める金額に相当する金額は、その該当することとなった日の属する年分の不動産所得の金額又は事業所得の金額の計算上、総収入金額に算入する。

where special repairs (meaning the repairs prescribed in paragraph (2); the same applies in the following item) of an asset with a reserve set (meaning the fixed assets prescribed in paragraph (2) pertaining to the reserve for special repairs referred to in that paragraph; the same applies hereinafter in this paragraph) have been completed: the amount of the reserve for special repairs pertaining to that asset with a reserve set as of the date of that completion;

準備金設定資産（第二項の特別修繕準備金に係る同項に規定する固定資産をいう。以下この項において同じ。）について特別の修繕（第二項に規定する修繕をいう。次号において同じ。）を完了した場合　その完了した日における当該準備金設定資産に係る特別修繕準備金の金額

where it has come to be the case that special repairs of an asset with a reserve set will not be carried out: the amount of the reserve for special repairs pertaining to that asset with a reserve set as of the date on which that came to be the case;

準備金設定資産について特別の修繕を行わないこととなった場合　その行わないこととなった日における当該準備金設定資産に係る特別修繕準備金の金額

where the individual has transferred or discontinued the whole of the business for which an asset with a reserve set is used (meaning the business prescribed in of the Former Act on Special Measures Concerning Taxation): the amount of the reserve for special repairs as of the date of that transfer or discontinuance;

準備金設定資産をその用に供する事業（に規定する事業をいう。）の全部を譲渡し、又は廃止した場合　その譲渡し、又は廃止した日における特別修繕準備金の金額

where the amount of the reserve for special repairs has been reversed in a case other than the cases referred to in paragraph (2), the preceding three items and the following paragraph: the amount equivalent to the amount reversed, out of the amount of the reserve for special repairs as of the date of that reversal.

第二項、前三号及び次項の場合以外の場合において特別修繕準備金の金額を取り崩した場合　その取り崩した日における特別修繕準備金の金額のうちその取り崩した金額に相当する金額

Where an individual receiving the application of the provisions of paragraph (2) has had the approval for filing a blue return revoked, or has filed a written notification to the effect that the individual will cease to file returns using a blue return, in any year from 2013 through 2015 (or, if that individual is a small and medium sized business operator, any year from 2013 through 2021), the amount of the reserve for special repairs as of the date on which the fact that caused the revocation of that approval occurred or the date on which that written notification was filed (or, if the date on which that written notification was filed falls in the year following the year in which the individual ceased to file returns using a blue return, December 31 of the year in which the individual so ceased) is included in gross revenue, pursuant to the provisions of Cabinet Order, in calculating the amount of real estate income or the amount of business income for the year that includes that date and the following year. In such a case, the provisions of paragraph (2) and the preceding paragraph do not apply to that amount of the reserve for special repairs.

第二項の規定の適用を受ける個人が、平成二十五年から平成二十七年までの各年（当該個人が中小事業者である場合には、平成二十五年から平成三十三年までの各年）に青色申告書の提出の承認を取り消され、又は青色申告書による申告をやめる旨の届出書の提出をした場合には、その承認の取消しの基因となった事実のあった日又はその届出書の提出をした日（その届出書の提出をした日が青色申告書による申告をやめた年の翌年である場合には、そのやめた年の十二月三十一日）における特別修繕準備金の金額は、政令で定めるところにより、その日の属する年分及びその翌年分の不動産所得の金額又は事業所得の金額の計算上、総収入金額に算入する。この場合において、当該特別修繕準備金の金額については、第二項及び前項の規定は、適用しない。

The provisions of of the Former Act on Special Measures Concerning Taxation apply mutatis mutandis where, in any year from 2013 through 2016 (or, if that individual is a small and medium sized business operator, any year from 2013 through 2022), the heir of an individual having the amount of the reserve for special repairs referred to in paragraph (2) has succeeded to the business pertaining to the reserve for special repairs referred to in that paragraph due to the death of that individual.

からまでの規定は、平成二十五年から平成二十八年までの各年（当該個人が中小事業者である場合には、平成二十五年から平成三十四年までの各年）において第二項の特別修繕準備金の金額を有する個人の死亡により当該個人の相続人が同項の特別修繕準備金に係る事業を承継した場合について準用する。

Supplementary Provisions, Article 51Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation

第五十一条（租税特別措置法の一部改正に伴う法人税の特例に関する経過措置の原則）

Unless otherwise provided, the provisions of Chapter III of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation beginning on or after April 1, 2012, and to corporation tax for consolidated business years, beginning on or after that date, of a consolidated parent corporation or of a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, and the provisions then in force continue to govern corporation tax for business years of a corporation that began before that date and corporation tax for consolidated business years, which began before that date, of a consolidated parent corporation or of a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation.

別段の定めがあるものを除き、新租税特別措置法第三章の規定は、法人の平成二十四年四月一日以後に開始する事業年度分の法人税及び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以後に開始する連結事業年度分の法人税について適用し、法人の同日前に開始した事業年度分の法人税及び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開始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。

Supplementary Provisions, Article 52Transitional Measures Concerning Special Provisions on Corporation Tax Rates for Small and Medium Sized Enterprises, etc.

第五十二条（中小企業者等の法人税率の特例に関する経過措置）

With regard to the application of the provisions of the Corporation Tax Act and other laws and regulations concerning corporation tax to income for a business year, beginning before April 1, 2012 and ending on or after that date, of a corporation listed in the first column of the table in of the Former Act on Special Measures Concerning Taxation or of a cooperative, etc. prescribed in , the provisions of remain in force. In such a case, the phrase "each business year ending" in and is deemed to be replaced with "each business year ending (including a business year beginning before April 1 of that year and ending on or after that date)".

の表の第一欄に掲げる法人又はに規定する協同組合等の平成二十四年四月一日前に開始し、かつ、同日以後に終了する事業年度の所得に係る法人税法その他法人税に関する法令の規定の適用については、の規定は、なおその効力を有する。この場合において、及び中「終了する各事業年度」とあるのは、「終了する各事業年度（同年四月一日前に開始し、かつ、同日以後に終了する事業年度を含む。）」とする。

Supplementary Provisions, Article 53Transitional Measures Concerning Special Corporation Tax Credit Where Experimental Research Is Conducted

第五十三条（試験研究を行った場合の法人税額の特別控除に関する経過措置）

The provisions of Article 42-4, paragraphs (14) and (15) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the due date for filing the tax return, etc. (excluding a return filed after the due date; the same applies hereinafter) falls on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the tax return, etc. fell before the Effective Date.

及びの規定は、施行日以後に確定申告書等（期限後申告書を除く。以下同じ。）の提出期限が到来する法人税について適用し、施行日前に確定申告書等の提出期限が到来した法人税については、なお従前の例による。

Supplementary Provisions, Article 54Transitional Measures Concerning Special Provisions on Special Corporation Tax Credit Where Experimental Research Is Conducted

第五十四条（試験研究を行った場合の法人税額の特別控除の特例に関する経過措置）

The provisions of Article 42-4-2, paragraph (10) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the due date for filing the tax return, etc. falls on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the tax return, etc. fell before the Effective Date.

の規定は、施行日以後に確定申告書等の提出期限が到来する法人税について適用し、施行日前に確定申告書等の提出期限が到来した法人税については、なお従前の例による。

Supplementary Provisions, Article 55Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Equipment, etc. for Promoting Reform of the Energy Supply and Demand Structure Is Acquired

第五十五条（エネルギー需給構造改革推進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 equipment, etc. for promoting reform of the energy supply and demand structure prescribed in of the Former Act on Special Measures Concerning Taxation that it acquired, or manufactured or constructed, before April 1, 2012 for use in the business prescribed in , the provisions of remain in force. In such a case, the terms and phrases listed in the middle column of the following table that appear in the provisions of 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, and in addition, matters necessary for the application of the provisions of the in the case where the provisions of apply are specified by Cabinet Order.

, and of , , and Article 42-4 of the Act on Special Measures Concerning Taxation as amended by (hereinafter referred to as the "New Act on Special Measures Concerning Taxation" in ), Article 42-5, paragraphs (2), (3) and (5) of the New Act on Special Measures Concerning Taxation, Article 42-6, paragraphs (7) through (9) and paragraph (12) of the New Act on Special Measures Concerning Taxation
, , and , , and , and Article 42-9 of the New Act on Special Measures Concerning Taxation, Article 42-10, paragraphs (2), (3) and (5) of the New Act on Special Measures Concerning Taxation, , and before the amendment by , which remains in force pursuant to the provisions of Article 22, paragraph (1) of the Supplementary Provisions of that Act (referred to as the "2012 Former Act on Special Measures Concerning Taxation Kept in Force" in ), Article 42-11, paragraphs (2), (3) and (5) of the New Act on Special Measures Concerning Taxation, Article 42-12 of the New Act on Special Measures Concerning Taxation, Article 42-12-2, paragraph (2) of the New Act on Special Measures Concerning Taxation, Article 42-12-3, paragraphs (2), (3) and (5) of the New Act on Special Measures Concerning Taxation, Article 42-12-4 of the New Act on Special Measures Concerning Taxation, and Article 42-12-5, paragraphs (7) and (8) of the New Act on Special Measures Concerning Taxation
Article 42-5, paragraph (2) of the New Act on Special Measures Concerning Taxation
before the amendment by , which remains in force pursuant to the provisions of Article 72 of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in and )
of the Former Act on Special Measures Concerning Taxation Kept in Force
(including the cases where it is applied with the replacement of terms pursuant to the provisions of ), , Article 42-6, paragraph (5) of the Act on Special Measures Concerning Taxation as amended by (hereinafter referred to as the "2018 New Act on Special Measures Concerning Taxation" in )
, , , and of the 2018 New Act on Special Measures Concerning Taxation, of the 2012 Former Act on Special Measures Concerning Taxation Kept in Force, of the 2018 New Act on Special Measures Concerning Taxation, of the 2018 New Act on Special Measures Concerning Taxation, of the 2018 New Act on Special Measures Concerning Taxation and of the 2018 New Act on Special Measures Concerning Taxation
of the Former Act on Special Measures Concerning Taxation Kept in Force
of the Former Act on Special Measures Concerning Taxation Kept in Force
or Article 42-5, paragraph (2) of the Act on Special Measures Concerning Taxationor before the amendment by , which remains in force pursuant to the provisions of Article 55 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 42-5, paragraph (2) of the Act on Special Measures Concerning Taxationand of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
Article 42-5, paragraph (5) of the Act on Special Measures Concerning Taxation ( before the amendment by , which remains in force pursuant to the provisions of Article 55 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 ) (
Article 42-5, paragraph (5) of the Act on Special Measures Concerning Taxation" of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations"

法人が平成二十四年四月一日前に取得又は製作若しくは建設をしたに規定するエネルギー需給構造改革推進設備等をに規定する事業の用に供した場合における法人税については、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ほか、の規定の適用がある場合におけるの規定の適用に関し必要な事項は、政令で定める。

、、及び、、及びの規定による改正後の租税特別措置法（以下において「新租税特別措置法」という。）、、及び、及び
、、及び、、及び並びに、、及び、租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第二十二条第一項の規定によりなおその効力を有するものとされるの規定による改正前の租税特別措置法（において「平成二十四年旧効力措置法」という。）、及び、、及び、、、、及び、並びに及び
経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第七十二条の規定によりなおその効力を有するものとされるの規定による改正前の租税特別措置法（及びにおいて「旧効力措置法」という。）
（の規定により読み替えて適用する場合を含む。）、、の規定による改正後の租税特別措置法（以下において「平成三十年新租税特別措置法」という。）
、、、及び、、、、及び
又は又は経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第五十五条の規定によりなおその効力を有するものとされる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。）
並びに並びに
（経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第五十五条の規定によりなおその効力を有するものとされるの規定による改正前の租税特別措置法（において「旧効力単体措置法」という。）（
」」

Supplementary Provisions, Article 56Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Equipment, etc. for Promoting the Reduction of Energy-Related Environmental Load Is Acquired

第五十六条（エネルギー環境負荷低減推進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 the application of the provisions of Article 42-5 of the Act on Special Measures Concerning Taxation as amended by 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 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.

and and , and , and before the amendment by , which remains in force pursuant to the provisions of Article 55 of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in and )
an amount equivalent to 20 percent of the amount of corporation taxan amount equivalent to 20 percent of the amount of corporation tax (or, if there is an amount to be deducted from the amount of corporation tax on income for that business year of provision for use pursuant to the provisions of of the Former Act on Special Measures Concerning Taxation Kept in Force, the remaining amount after deducting that amount)
if there is an amount to be deducted, that amountif there is an amount to be deducted, or if there is an amount to be deducted from the amount of corporation tax on income for that business year pursuant to the provisions of or of the Former Act on Special Measures Concerning Taxation Kept in Force, those amounts

前条の規定の適用がある場合におけるの規定による改正後のの規定の適用については、次の表の上欄に掲げる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。

及び及び並びに経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第五十五条の規定によりなおその効力を有するものとされるの規定による改正前の租税特別措置法（以下及びにおいて「旧効力措置法」という。）、及び
法人税の額の百分の二十に相当する金額法人税の額の百分の二十に相当する金額（の規定により当該供用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、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、当該金額控除される金額がある場合又は若しくは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、これらの金額

The provisions of Article 42-5, paragraphs (8) and (9) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the due date for filing the tax return, etc. falls on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the tax return, etc. fell before the Effective Date.

及びの規定は、施行日以後に確定申告書等の提出期限が到来する法人税について適用し、施行日前に確定申告書等の提出期限が到来した法人税については、なお従前の例による。

Supplementary Provisions, Article 57Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Small and Medium Sized Enterprise, etc. Acquires Machinery, etc.

第五十七条（中小企業者等が機械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）

The provisions of Article 42-6, paragraphs (8) and (9) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the due date for filing the tax return, etc. falls on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the tax return, etc. fell before the Effective Date.

及びの規定は、施行日以後に確定申告書等の提出期限が到来する法人税について適用し、施行日前に確定申告書等の提出期限が到来した法人税については、なお従前の例による。

Supplementary Provisions, Article 58Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Business Base Strengthening Equipment, etc. Is Acquired, etc.

第五十八条（事業基盤強化設備等を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置）

The provisions then in force continue to govern business base strengthening equipment, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before April 1, 2012.

法人が平成二十四年四月一日前に取得又は製作をしたに規定する事業基盤強化設備等については、なお従前の例による。

Supplementary Provisions, Article 59Transitional Measures Concerning Special Corporation Tax Credit Where Industrial Machinery, etc. Is Acquired in Specified Areas of Okinawa

第五十九条（沖縄の特定地域において工業用機械等を取得した場合の法人税額の特別控除に関する経過措置）

The provisions of Article 42-9, paragraphs (5) and (6) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the due date for filing the tax return, etc. falls on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the tax return, etc. fell before the Effective Date.

及びの規定は、施行日以後に確定申告書等の提出期限が到来する法人税について適用し、施行日前に確定申告書等の提出期限が到来した法人税については、なお従前の例による。

Supplementary Provisions, Article 60Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Specified Small and Medium Sized Enterprise in Okinawa Acquires Business Innovation Equipment, etc.

第六十条（沖縄の特定中小企業者が経営革新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）

The provisions of Article 42-10, paragraphs (8) and (9) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the due date for filing the tax return, etc. falls on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the tax return, etc. fell before the Effective Date.

及びの規定は、施行日以後に確定申告書等の提出期限が到来する法人税について適用し、施行日前に確定申告書等の提出期限が到来した法人税については、なお従前の例による。

Supplementary Provisions, Article 61Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Machinery, etc. Is Acquired in an International Strategic Comprehensive Special Zone

第六十一条（国際戦略総合特別区域において機械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）

The provisions of Article 42-11, paragraphs (8) and (9) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the due date for filing the tax return, etc. falls on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the tax return, etc. fell before the Effective Date.

及びの規定は、施行日以後に確定申告書等の提出期限が到来する法人税について適用し、施行日前に確定申告書等の提出期限が到来した法人税については、なお従前の例による。

Supplementary Provisions, Article 62Transitional Measures Concerning Special Corporation Tax Credit Where the Number of Employees Has Increased

第六十二条（雇用者の数が増加した場合の法人税額の特別控除に関する経過措置）

The provisions of Article 42-12, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the due date for filing the tax return, etc. falls on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the tax return, etc. fell before the Effective Date.

の規定は、施行日以後に確定申告書等の提出期限が到来する法人税について適用し、施行日前に確定申告書等の提出期限が到来した法人税については、なお従前の例による。

Supplementary Provisions, Article 63Transitional Measures Concerning Special Provisions on the Amount of Special Credit Deducted from Corporation Tax

第六十三条（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 42-13 of the Act on Special Measures Concerning Taxation as amended by in the case where the provisions of Article 55 of the Supplementary Provisions apply, the terms and phrases listed in the middle column of the following table that appear in the provisions of 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.

the provisions listed in the following itemsthe provisions listed in the following items (including the provisions of or before the amendment by , which remains in force pursuant to the provisions of Article 55 of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in ); the same applies hereinafter in )
the amount specified in each of those itemsthe amount specified in each of those items (or, for the provisions of or of the Former Act on Special Measures Concerning Taxation Kept in Force, the amount obtained by deducting, from the maximum tax credit prescribed in , the amount that cannot be fully deducted even by the deduction under the provisions of , or the amount obtained by deducting, from the carried-over excess of the tax credit limit prescribed in , the amount that cannot be fully deducted even by the deduction under the provisions of , respectively; the same applies hereinafter in , except in and )
or , or of the Former Act on Special Measures Concerning Taxation Kept in Force
or , or of the Former Act on Special Measures Concerning Taxation Kept in Force

附則第五十五条の規定の適用がある場合におけるの規定による改正後のの規定の適用については、次の表の上欄に掲げる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。

次の各号に掲げる規定次の各号に掲げる規定（経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第五十五条の規定によりなおその効力を有するものとされるの規定による改正前の租税特別措置法（以下において「旧効力措置法」という。）又はの規定を含む。以下において同じ。）
当該各号に定める金額を当該各号に定める金額（又はの規定にあつては、それぞれに規定する税額控除限度額のうち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に規定する繰越税額控除限度超過額のうち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。及びを除き、以下において同じ。）を
又は、又は
若しくは、若しくは

The provisions of Article 42-13, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the due date for filing the tax return, etc. falls on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the tax return, etc. fell before the Effective Date.

の規定は、施行日以後に確定申告書等の提出期限が到来する法人税について適用し、施行日前に確定申告書等の提出期限が到来した法人税については、なお従前の例による。

Supplementary Provisions, Article 64Transitional Measures Concerning Depreciation by Corporations

第六十四条（法人の減価償却に関する経過措置）

The provisions of Article 44, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial cluster assets prescribed in that are the subject of an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies in this paragraph and paragraph (3)) by a corporation on or after April 1, 2012, and the provisions then in force continue to govern industrial cluster assets prescribed in of the Former Act on Special Measures Concerning Taxation that were the subject of an acquisition, etc. by a corporation before that date. In such a case, with regard to the application of the provisions of Article 44, paragraph (1) of the New Act on Special Measures Concerning Taxation in a business year of a corporation beginning before that date and ending on or after that date, the phrase "the designated period of that business year" in is deemed to be replaced with "the period from April 1, 2012 to the end of that business year".

の規定は、法人が平成二十四年四月一日以後に取得等（取得又は製作若しくは建設をいう。以下この項及び第三項において同じ。）をするに規定する集積産業用資産について適用し、法人が同日前に取得等をしたに規定する集積産業用資産については、なお従前の例による。この場合において、法人の同日前に開始し、かつ、同日以後に終了する事業年度におけるの規定の適用については、中「当該事業年度の指定期間」とあるのは、「平成二十四年四月一日から当該事業年度終了の日までの期間」とする。

The provisions then in force continue to govern equipment for business innovation prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before April 1, 2012.

法人が平成二十四年四月一日前に取得又は製作をした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。

With regard to equipment, etc. for responding to changes in the structure of resource supply and demand prescribed in of the Former Act on Special Measures Concerning Taxation that is the subject of an acquisition, etc. by a corporation that, before April 1, 2012, obtained the certification prescribed in pertaining to a resource productivity innovation plan prescribed in or the certification prescribed in pertaining to a plan for introducing production equipment for products addressing resource constraints prescribed in , the provisions of (limited to the part concerning ) remain in force.

に規定する資源生産性革新計画に係るに規定する認定又はに規定する資源制約対応製品生産設備導入計画に係るに規定する認定を平成二十四年四月一日前に受けた法人が取得等をするに規定する資源需給構造変化対応設備等については、（に係る部分に限る。）の規定は、なおその効力を有する。

The provisions of Article 44-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning ) apply to production equipment for specified processed agricultural products prescribed in that a corporation acquires or manufactures on or after April 1, 2012.

（に係る部分に限る。）の規定は、法人が平成二十四年四月一日以後に取得又は製作をするに規定する特定農産加工品生産設備について適用する。

Supplementary Provisions, Article 65Transitional Measures Concerning Reserves of Corporations

第六十五条（法人の準備金に関する経過措置）

With regard to the calculation of the amount of income for each business year, beginning on or after April 1, 2012, of a corporation listed in the left-hand column of any item of the table in of the Former Act on Special Measures Concerning Taxation, the provisions of (limited to the part concerning paragraphs (3) through (7) and paragraphs (11) through (16)) remain in force. In such a case, the terms and phrases listed in the middle column of the following table that appear in the provisions of 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.

a consolidated business yeara consolidated business year prescribed in before the amendment by (hereinafter referred to as the "Act on Special Measures Concerning Taxation Before the 2020 Amendment" in ) (hereinafter referred to as a "consolidated business year" in )
before the amendment by , which remains in force pursuant to the provisions of Article 82, paragraph (1) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in )
of the Former Act on Special Measures Concerning Taxation Kept in Force
of the Former Act on Special Measures Concerning Taxation Kept in Force
, in the case where that business year does not fall under a consolidated business year and the business year that includes the day before the date of commencement of that business year fell under a consolidated business year, is not a person who is able to file the tax return, etc. for that business year using a blue return (, in the case where the approval under the provisions of has ceased to be effective pursuant to the provisions of , and that corporation
due to which, thatdue to which, the business year that includes the day before the date on which that approval ceased to be effective (or, if that day before is the end of a business year of the group tax sharing parent corporation pertaining to that corporation, the date on which it ceased to be effective)
including the case)in the case
Before the 2020 Amendment
of the Former Act on Special Measures Concerning Taxation Kept in Force
the first sentence of the first sentence of of the Former Act on Special Measures Concerning Taxation Kept in Force
the phrase "" in is deemed to be replaced with "the phrase "" in Before the 2020 Amendment is deemed to be replaced with " before the amendment by , which remains in force pursuant to the provisions of Article 82, paragraph (1) 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" in )
the phrase "" in the first sentence of is deemed to be replaced with "the phrase "" in the first sentence of is deemed to be replaced with " of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
before the amendment by , which remains in force pursuant to the provisions of Article 65, paragraph (1) 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" in )
the phrase "" is deemed to be replaced with "the phrase "" is deemed to be replaced with " of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
of the Former Act on Special Measures Concerning Taxation Kept in Force
the first sentence of the first sentence of Before the 2020 Amendment
of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
of the Former Act on Special Measures Concerning Taxation Kept in Force
the first sentence of the first sentence of Before the 2020 Amendment
of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations

の表の各号の上欄に掲げる法人の平成二十四年四月一日以後に開始する各事業年度の所得の金額の計算については、（第三項から第七項まで及び第十一項から第十六項までに係る部分に限る。）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。

ロ連結事業年度にの規定による改正前の租税特別措置法（以下において「令和二年旧措置法」という。）に規定する連結事業年度（以下において「連結事業年度」という。）に
経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第八十二条第一項の規定によりなおその効力を有するものとされるの規定による改正前の租税特別措置法（以下において「旧効力措置法」という。）
が、当該事業年度が連結事業年度に該当しない場合で、かつ、当該事業年度開始の日の前日を含む事業年度が連結事業年度に該当していた場合において、当該事業年度の確定申告書等を青色申告書により提出できる者でないとき（について、の規定によりの規定による承認が効力を失つた場合で、かつ、当該法人が
により、当該により、その効力を失つた日の前日（当該前日が当該法人に係る通算親法人の事業年度終了の日である場合には、当該効力を失つた日）を含む
場合を含む。）場合に
前段前段
中「」とあるのは「中「」とあるのは「経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第八十二条第一項の規定によりなおその効力を有するものとされるの規定による改正前の租税特別措置法（以下において「旧効力連結措置法」という。）
前段中「」とあるのは「前段中「」とあるのは「
経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第六十五条第一項の規定によりなおその効力を有するものとされるの規定による改正前の租税特別措置法（以下において「旧効力単体措置法」という。）
「」とあるのは「「」とあるのは「
前段前段
前段前段

Where a corporation prescribed in of the Former Act on Special Measures Concerning Taxation has, as of the date of commencement of the business year first beginning on or after April 1, 2012 (or, if the business year first beginning on or after April 1 of that year falls under a consolidated business year prescribed in before the amendment by (referred to as the "Act on Special Measures Concerning Taxation Before the 2020 Amendment" in paragraph (9)) (hereinafter referred to as a "consolidated business year" in this Article), the date of commencement of that consolidated business year), the amount of a reserve for special repairs prescribed in of the Former Act on Special Measures Concerning Taxation (limited to that pertaining to special repairs (meaning the repairs specified in of the Former Act on Special Measures Concerning Taxation to be carried out on the fixed assets listed in , the repairs carried out in order to undergo the inspections specified by Order of the Ministry of Finance that are periodically carried out on spherical gas holders prescribed in as amended by (referred to as the "New Gas Business Act" in Article 82, paragraph (2) of the Supplementary Provisions) that are used for the gas retail business prescribed in paragraph (2) of that Article or the general gas pipeline service business prescribed in and are specified by Order of the Ministry of Finance, or the repairs specified in of the Former Act on Special Measures Concerning Taxation to be carried out on the fixed assets listed in ; the same applies in paragraph (4), items (i) and (ii))), then, in each business year (excluding a business year that falls under a consolidated business year) that includes any day within four years (or, if that corporation is a small and medium sized enterprise prescribed in before the amendment by (referred to as the "2019 Former Act on Special Measures Concerning Taxation" in Article 82, paragraph (2) of the Supplementary Provisions) (hereinafter referred to as a "small and medium sized enterprise" in this Article), ten years) from that date of commencement, an amount equivalent to the amount calculated by multiplying the amount of that reserve for special repairs by the number of months in each business year and dividing the result by 48 (or, if that corporation is a small and medium sized enterprise, 120) (referred to as the "equal reversal amount over four years, etc." in the following paragraph) is included in gross profit in calculating the amount of income for each of those business years.

に規定する法人が平成二十四年四月一日以後最初に開始する事業年度開始の日（同年四月一日以後最初に開始する事業年度がの規定による改正前の租税特別措置法（第九項において「令和二年旧措置法」という。）に規定する連結事業年度（以下この条において「連結事業年度」という。）に該当する場合には、当該連結事業年度開始の日）においてに規定する特別修繕準備金の金額（特別の修繕（に掲げる固定資産について行うに定める修繕、の規定による改正後のガス事業法（昭和二十九年法律第五十一号。附則第八十二条第二項において「新ガス事業法」という。）に規定するガス小売事業若しくはに規定する一般ガス導管事業の用に供される球形のに規定するガスホルダーで財務省令で定めるものについて定期的に行われる検査で財務省令で定めるものを受けるために行う修繕又はに掲げる固定資産について行うに定める修繕をいう。第四項第一号及び第二号において同じ。）に係るものに限る。）を有する場合には、当該開始の日以後四年（当該法人がの規定による改正前の租税特別措置法（附則第八十二条第二項において「平成三十一年旧租税特別措置法」という。）に規定する中小企業者（以下この条において「中小企業者」という。）である場合には、十年）以内の日を含む各事業年度（連結事業年度に該当する事業年度を除く。）において、当該特別修繕準備金の金額に当該各事業年度の月数を乗じてこれを四十八（当該法人が中小企業者である場合には、百二十）で除して計算した金額（次項において「四年等均等取崩金額」という。）に相当する金額を、当該各事業年度の所得の金額の計算上、益金の額に算入する。

In the case referred to in the preceding paragraph, if the equal reversal amount over four years, etc. exceeds the amount of the reserve for special repairs as of the end of that business year (or, if by that date there is any amount that has been included, or is to be included, in gross profit pursuant to the provisions of the following paragraph out of the amount of the reserve for special repairs prescribed in the preceding paragraph (including any amount included in gross profit pursuant to the provisions of Article 82, paragraph (4) of the Supplementary Provisions), or any amount that was included in gross profit pursuant to the provisions of the preceding paragraph by the end of the preceding business year (or, if the business year that includes the day before the date of commencement of that business year falls under a consolidated business year, the consolidated business year that includes that day before) (including any amount included in gross profit pursuant to the provisions of paragraph (2) of that Article), the amount remaining after deducting those amounts; the same applies hereinafter in this Article), that equal reversal amount over four years, etc. is the amount of that reserve for special repairs.

前項の場合において、四年等均等取崩金額が当該事業年度終了の日における特別修繕準備金の金額（その日までに同項に規定する特別修繕準備金の金額に次項の規定により益金の額に算入された、若しくは算入されるべきこととなった金額（附則第八十二条第四項の規定により益金の額に算入された金額を含む。）又は前事業年度（当該事業年度開始の日の前日を含む事業年度が連結事業年度に該当する場合には、その前日を含む連結事業年度）終了の日までに前項の規定により益金の額に算入された金額（同条第二項の規定により益金の額に算入された金額を含む。）がある場合には、これらの金額を控除した金額。以下この条において同じ。）を超えるときは、当該四年等均等取崩金額は、当該特別修繕準備金の金額とする。

Where a corporation receiving the application of the provisions of paragraph (2) comes to fall under any of the cases listed in the following items (excluding the case where it has transferred an asset with a reserve set (meaning the fixed assets pertaining to the reserve for special repairs referred to in that paragraph; the same applies hereinafter in this Article) through a qualified merger, qualified company split or qualified capital contribution in kind), an amount equivalent to the amount specified in is included in gross profit in calculating the amount of income for the business year that includes the date on which it came to fall under that case (or, in the case listed in item (iii), the business year that includes the day before the date of the merger):

第二項の規定の適用を受ける法人が次の各号に掲げる場合（適格合併、適格分割又は適格現物出資により、準備金設定資産（同項の特別修繕準備金に係る固定資産をいう。以下この条において同じ。）を移転した場合を除く。）に該当することとなった場合には、当該各号に定める金額に相当する金額は、その該当することとなった日を含む事業年度（第三号に掲げる場合にあっては、合併の日の前日を含む事業年度）の所得の金額の計算上、益金の額に算入する。

where special repairs of an asset with a reserve set have been completed: the amount of the reserve for special repairs pertaining to that asset with a reserve set as of the date of that completion;

準備金設定資産について特別の修繕を完了した場合　その完了した日における当該準備金設定資産に係る特別修繕準備金の金額

where it has come to be the case that special repairs of an asset with a reserve set will not be carried out (excluding the case falling under the following item): the amount of the reserve for special repairs pertaining to that asset with a reserve set as of the date on which that came to be the case;

準備金設定資産について特別の修繕を行わないこととなった場合（次号に該当する場合を除く。）　その行わないこととなった日における当該準備金設定資産に係る特別修繕準備金の金額

where the corporation has transferred an asset with a reserve set to the merging corporation through a merger: the amount of the reserve for special repairs pertaining to that asset with a reserve set immediately before that merger;

合併により合併法人に準備金設定資産を移転した場合　当該合併の直前における当該準備金設定資産に係る特別修繕準備金の金額

where the corporation has dissolved (excluding dissolution due to a merger): the amount of the reserve for special repairs as of the date of that dissolution;

解散した場合（合併により解散した場合を除く。）　その解散の日における特別修繕準備金の金額

where the amount of the reserve for special repairs has been reversed in a case other than the cases referred to in paragraph (2), the preceding items, the following paragraph and paragraph (6): the amount equivalent to the amount reversed, out of the amount of the reserve for special repairs as of the date of that reversal.

第二項、前各号、次項及び第六項の場合以外の場合において特別修繕準備金の金額を取り崩した場合　その取り崩した日における特別修繕準備金の金額のうちその取り崩した金額に相当する金額

Where a corporation receiving the application of the provisions of paragraph (2) has had the approval for filing a blue return revoked, or has filed a written notification to the effect that it will cease to file returns using a blue return, by the day on which three years (or, if that corporation is a small and medium sized enterprise, nine years) have elapsed from the date of commencement of the business year first beginning on or after April 1, 2012 (or, if the business year first beginning on or after April 1 of that year falls under a consolidated business year, the date of commencement of that consolidated business year), the amount of the reserve for special repairs as of the date on which the fact that caused the revocation of that approval occurred or the date on which that written notification was filed (or, if the date on which that written notification was filed is after the end of the business year in which the corporation ceased to file returns using a blue return, the end of that business year) is included in gross profit, pursuant to the provisions of Cabinet Order, in calculating the amount of income for each business year from the business year that includes that date to the business year that includes the day before the day on which two years have elapsed from the date of commencement of that business year (or, if the business year that includes the day before the day on which two years have elapsed from the date of commencement of that business year (hereinafter referred to as the "date two years have passed" in this paragraph) falls under a consolidated business year, the business year that includes the day before the date of commencement of the consolidated business year that first began during the period from the day following the date of commencement of that business year to the date two years have passed). In such a case, the provisions of paragraph (2), the preceding paragraph, paragraph (8), paragraph (11) and paragraph (15) do not apply to that amount of the reserve for special repairs.

第二項の規定の適用を受ける法人が、平成二十四年四月一日以後最初に開始する事業年度開始の日（同年四月一日以後最初に開始する事業年度が連結事業年度に該当する場合には、当該連結事業年度開始の日）以後三年（当該法人が中小企業者である場合には、九年）を経過する日までに青色申告書の提出の承認を取り消され、又は青色申告書による申告をやめる旨の届出書の提出をした場合には、その承認の取消しの基因となった事実のあった日又はその届出書の提出をした日（その届出書の提出をした日が青色申告書による申告をやめた事業年度終了の日後である場合には、同日）における特別修繕準備金の金額は、政令で定めるところにより、その日を含む事業年度から当該事業年度開始の日以後二年を経過した日の前日を含む事業年度（当該事業年度開始の日以後二年を経過した日の前日（以下この項において「二年経過日」という。）を含む事業年度が連結事業年度に該当する場合には、当該事業年度開始の日の翌日から二年経過日までの間に最初に開始した連結事業年度開始の日の前日を含む事業年度）までの各事業年度の所得の金額の計算上、益金の額に算入する。この場合においては、当該特別修繕準備金の金額については、第二項、前項、第八項、第十一項及び第十五項の規定は、適用しない。

Where, with regard to a corporation receiving the application of the provisions of paragraph (2), the approval under the provisions of has ceased to be effective pursuant to the provisions of , and that corporation, as a result of having had the approval for filing a blue return revoked or having filed a written notification to the effect that it will cease to file returns using a blue return, has ceased to be a person who is able to file the tax return, etc. for the business year that includes the day before the date on which that approval ceased to be effective (or, if that day before is the end of a business year of the group tax sharing parent corporation pertaining to that corporation, the date on which that approval ceased to be effective) using a blue return, the amount of the reserve for special repairs as of the end of that business year is included in gross profit in calculating the amount of income for that business year. In such a case, the provisions of paragraph (2), the preceding two paragraphs, paragraph (8), paragraph (11) and paragraph (15) do not apply.

第二項の規定の適用を受ける法人について、の規定によりの規定による承認が効力を失った場合で、かつ、当該法人が青色申告書の提出の承認を取り消され、又は青色申告書による申告をやめる旨の届出書の提出をしたことにより、その効力を失った日の前日（当該前日が当該法人に係る通算親法人の事業年度終了の日である場合には、当該効力を失った日）を含む事業年度の確定申告書等を青色申告書により提出できる者でないこととなった場合には、当該事業年度終了の日における特別修繕準備金の金額は、当該事業年度の所得の金額の計算上、益金の額に算入する。この場合においては、第二項、前二項、第八項、第十一項及び第十五項の規定は、適用しない。

The number of months referred to in paragraph (2) is calculated according to the calendar, and any fraction of less than one month is counted as one month.

第二項の月数は、暦に従って計算し、一月に満たない端数を生じたときは、これを一月とする。

Where a corporation receiving the application of the provisions of paragraph (2) has transferred an asset with a reserve set to the merging corporation through a qualified merger (excluding the case prescribed in the first sentence of Article 82, paragraph (6) of the Supplementary Provisions), the amount of the reserve for special repairs immediately before that qualified merger is to be taken over by that merging corporation. In such a case, the amount of the reserve for special repairs that the merging corporation has taken over is deemed to be the amount of the reserve for special repairs referred to in paragraph (2) that the merging corporation has as of the date of that qualified merger (or, if the business year of that merging corporation that includes the date of that qualified merger falls under a consolidated business year, the amount of the reserve for special repairs referred to in paragraph (2) of that Article).

第二項の規定の適用を受ける法人が適格合併により合併法人に準備金設定資産を移転した場合（附則第八十二条第六項前段に規定する場合を除く。）には、その適格合併直前における特別修繕準備金の金額は、当該合併法人に引き継ぐものとする。この場合において、その合併法人が引継ぎを受けた特別修繕準備金の金額は、当該合併法人がその適格合併の日において有する第二項の特別修繕準備金の金額（当該合併法人の当該適格合併の日を含む事業年度が連結事業年度に該当する場合には、同条第二項の特別修繕準備金の金額）とみなす。

In the case referred to in the preceding paragraph or Article 82, paragraph (6) of the Supplementary Provisions, if the merging corporation referred to in those provisions (excluding one that falls under a consolidated corporation prescribed in Before the 2020 Amendment (hereinafter referred to as a "consolidated corporation" in this Article) after that qualified merger) is not a person who is able to file the tax return, etc. for the business year that includes the date of that qualified merger using a blue return, the amount of the reserve for special repairs as of the end of that business year is included in gross profit in calculating the amount of income for that business year.

前項又は附則第八十二条第六項の場合において、これらの規定の合併法人（その適格合併後においてに規定する連結法人（以下この条において「連結法人」という。）に該当するものを除く。）がその適格合併の日を含む事業年度の確定申告書等を青色申告書により提出することができる者でないときは、当該事業年度終了の日における特別修繕準備金の金額は、当該事業年度の所得の金額の計算上、益金の額に算入する。

With regard to the application of the provisions of paragraph (2) to each business year from the business year that includes the date of the qualified merger onward (or, if the business year that includes the date of that qualified merger falls under a consolidated business year, each business year after that consolidated business year) of the merging corporation referred to in paragraph (8) or Article 82, paragraph (6) of the Supplementary Provisions (excluding one that falls under a consolidated corporation after that qualified merger), the amount of the reserve for special repairs prescribed in paragraph (2) is to include the amount of the reserve for special repairs that that merging corporation is deemed to have pursuant to the provisions of paragraph (8) or paragraph (6) of that Article. In such a case, with regard to the amount of the reserve for special repairs that that merging corporation is deemed to have, the phrase "by the number of months in each business year and dividing the result by 48 (or, if that corporation is a small and medium sized enterprise, 120)" in paragraph (2) is deemed to be replaced with "by the number of months in each business year (or, for the business year that includes the date of that qualified merger, the number of months in the period from that date to the end of the business year that includes that date) and dividing the result by the number of months obtained by deducting the number of months in the elapsed period (meaning the period from the date of commencement of the business year first beginning on or after April 1, 2012 (or, if the business year first beginning on or after April 1 of that year falls under a consolidated business year, the date of commencement of that consolidated business year) to the day before the date of that qualified merger) from 48 months (or, if that corporation is a small and medium sized enterprise, 120 months)".

第八項又は附則第八十二条第六項の合併法人（その適格合併後において連結法人に該当するものを除く。）のその適格合併の日を含む事業年度以後の各事業年度（当該適格合併の日を含む事業年度が連結事業年度に該当する場合には、当該連結事業年度後の各事業年度）に係る第二項の規定の適用については、同項に規定する特別修繕準備金の金額は、第八項又は同条第六項の規定により当該合併法人が有するものとみなされた特別修繕準備金の金額を含むものとする。この場合において、当該合併法人が有するものとみなされた特別修繕準備金の金額については、第二項中「当該各事業年度の月数を乗じてこれを四十八（当該法人が中小企業者である場合には、百二十）で除して」とあるのは、「当該各事業年度の月数（当該適格合併の日を含む事業年度にあっては、同日から同日を含む事業年度終了の日までの期間の月数）を乗じてこれを四十八月（当該法人が中小企業者である場合には、百二十月）から経過期間（平成二十四年四月一日以後最初に開始する事業年度開始の日（同年四月一日以後最初に開始する事業年度が連結事業年度に該当する場合には、当該連結事業年度開始の日）から当該適格合併の日の前日までの期間をいう。）の月数を控除した月数で除して」とする。

Where a corporation receiving the application of the provisions of paragraph (2) has transferred an asset with a reserve set to the successor corporation in a company split through a qualified company split (excluding the case prescribed in the first sentence of Article 82, paragraph (8) of the Supplementary Provisions), the amount of the reserve for special repairs pertaining to that asset with a reserve set immediately before that qualified company split is to be taken over by that successor corporation in a company split. In such a case, the amount of the reserve for special repairs that the successor corporation in a company split has taken over is deemed to be the amount of the reserve for special repairs referred to in paragraph (2) that the successor corporation in a company split has as of the date of that qualified company split (or, if the business year of that successor corporation in a company split that includes the date of that qualified company split falls under a consolidated business year, the amount of the reserve for special repairs referred to in paragraph (2) of that Article).

第二項の規定の適用を受ける法人が適格分割により分割承継法人に準備金設定資産を移転した場合（附則第八十二条第八項前段に規定する場合を除く。）には、その適格分割直前における当該準備金設定資産に係る特別修繕準備金の金額は、当該分割承継法人に引き継ぐものとする。この場合において、その分割承継法人が引継ぎを受けた特別修繕準備金の金額は、当該分割承継法人がその適格分割の日において有する第二項の特別修繕準備金の金額（当該分割承継法人の当該適格分割の日を含む事業年度が連結事業年度に該当する場合には、同条第二項の特別修繕準備金の金額）とみなす。

In the case referred to in the preceding paragraph, with regard to the business year of a corporation receiving the application of the provisions of paragraph (2) that includes the date of that qualified company split (excluding that business year if that date is the date of commencement of a business year of that corporation), the provisions of that paragraph apply by deeming the day before the date of that qualified company split to be the end of that business year. In such a case, the phrase "the number of months in each business year" in that paragraph is deemed to be replaced with "the number of months in each business year (or, for the business year that includes the date of that qualified company split, the number of months in the period from the date of commencement of the business year that includes the date of that qualified company split to the day before the date of that qualified company split)".

前項の場合において、第二項の規定の適用を受ける法人のその適格分割の日を含む事業年度（同日が当該法人の事業年度開始の日である場合の当該事業年度を除く。）については、当該適格分割の日の前日を当該事業年度終了の日とみなして、同項の規定を適用する。この場合において、同項中「当該各事業年度の月数」とあるのは、「当該各事業年度の月数（当該適格分割の日を含む事業年度にあっては、当該適格分割の日を含む事業年度開始の日から当該適格分割の日の前日までの期間の月数）」とする。

In the case referred to in paragraph (11) or Article 82, paragraph (8) of the Supplementary Provisions, if the successor corporation in a company split referred to in those provisions (excluding one that falls under a consolidated corporation after that qualified company split) is not a person who is able to file the tax return, etc. for the business year that includes the date of that qualified company split using a blue return, the amount of the reserve for special repairs as of the end of that business year is included in gross profit in calculating the amount of income for that business year.

第十一項又は附則第八十二条第八項の場合において、これらの規定の分割承継法人（その適格分割後において連結法人に該当するものを除く。）がその適格分割の日を含む事業年度の確定申告書等を青色申告書により提出することができる者でないときは、当該事業年度終了の日における特別修繕準備金の金額は、当該事業年度の所得の金額の計算上、益金の額に算入する。

With regard to the application of the provisions of paragraph (2) to each business year from the business year that includes the date of the qualified company split onward (or, if the business year that includes the date of that qualified company split falls under a consolidated business year, each business year after that consolidated business year) of the successor corporation in a company split referred to in paragraph (11) or Article 82, paragraph (8) of the Supplementary Provisions (excluding one that falls under a consolidated corporation after that qualified company split), the amount of the reserve for special repairs prescribed in paragraph (2) is to include the amount of the reserve for special repairs that that successor corporation in a company split is deemed to have pursuant to the provisions of paragraph (11) or paragraph (8) of that Article. In such a case, with regard to the amount of the reserve for special repairs that that successor corporation in a company split is deemed to have, the phrase "by the number of months in each business year and dividing the result by 48 (or, if that corporation is a small and medium sized enterprise, 120)" in paragraph (2) is deemed to be replaced with "by the number of months in each business year (or, for the business year that includes the date of that qualified company split, the number of months in the period from that date to the end of the business year that includes that date) and dividing the result by the number of months obtained by deducting the number of months in the elapsed period (meaning the period from the date of commencement of the business year first beginning on or after April 1, 2012 (or, if the business year first beginning on or after April 1 of that year falls under a consolidated business year, the date of commencement of that consolidated business year) to the day before the date of that qualified company split) from 48 months (or, if that corporation is a small and medium sized enterprise, 120 months)".

第十一項又は附則第八十二条第八項の分割承継法人（その適格分割後において連結法人に該当するものを除く。）のその適格分割の日を含む事業年度以後の各事業年度（当該適格分割の日を含む事業年度が連結事業年度に該当する場合には、当該連結事業年度後の各事業年度）に係る第二項の規定の適用については、同項に規定する特別修繕準備金の金額は、第十一項又は同条第八項の規定により当該分割承継法人が有するものとみなされた特別修繕準備金の金額を含むものとする。この場合において、当該分割承継法人が有するものとみなされた特別修繕準備金の金額については、第二項中「当該各事業年度の月数を乗じてこれを四十八（当該法人が中小企業者である場合には、百二十）で除して」とあるのは、「当該各事業年度の月数（当該適格分割の日を含む事業年度にあっては、同日から同日を含む事業年度終了の日までの期間の月数）を乗じてこれを四十八月（当該法人が中小企業者である場合には、百二十月）から経過期間（平成二十四年四月一日以後最初に開始する事業年度開始の日（同年四月一日以後最初に開始する事業年度が連結事業年度に該当する場合には、当該連結事業年度開始の日）から当該適格分割の日の前日までの期間をいう。）の月数を控除した月数で除して」とする。

Where a corporation receiving the application of the provisions of paragraph (2) has transferred an asset with a reserve set to the corporation receiving a capital contribution in kind through a qualified capital contribution in kind (excluding the case prescribed in the first sentence of Article 82, paragraph (11) of the Supplementary Provisions), the amount of the reserve for special repairs pertaining to that asset with a reserve set immediately before that qualified capital contribution in kind is to be taken over by that corporation receiving a capital contribution in kind. In such a case, the amount of the reserve for special repairs that the corporation receiving a capital contribution in kind has taken over is deemed to be the amount of the reserve for special repairs referred to in paragraph (2) that the corporation receiving a capital contribution in kind has as of the date of that qualified capital contribution in kind (or, if the business year of that corporation receiving a capital contribution in kind that includes the date of that qualified capital contribution in kind falls under a consolidated business year, the amount of the reserve for special repairs referred to in paragraph (2) of that Article).

第二項の規定の適用を受ける法人が適格現物出資により被現物出資法人に準備金設定資産を移転した場合（附則第八十二条第十一項前段に規定する場合を除く。）には、その適格現物出資直前における当該準備金設定資産に係る特別修繕準備金の金額は、当該被現物出資法人に引き継ぐものとする。この場合において、その被現物出資法人が引継ぎを受けた特別修繕準備金の金額は、当該被現物出資法人がその適格現物出資の日において有する第二項の特別修繕準備金の金額（当該被現物出資法人の当該適格現物出資の日を含む事業年度が連結事業年度に該当する場合には、同条第二項の特別修繕準備金の金額）とみなす。

In the case referred to in the preceding paragraph, with regard to the business year of a corporation receiving the application of the provisions of paragraph (2) that includes the date of that qualified capital contribution in kind (excluding that business year if that date is the date of commencement of a business year of that corporation), the provisions of that paragraph apply by deeming the day before the date of that qualified capital contribution in kind to be the end of that business year. In such a case, the phrase "the number of months in each business year" in that paragraph is deemed to be replaced with "the number of months in each business year (or, for the business year that includes the date of that qualified capital contribution in kind, the number of months in the period from the date of commencement of the business year that includes the date of that qualified capital contribution in kind to the day before the date of that qualified capital contribution in kind)".

前項の場合において、第二項の規定の適用を受ける法人のその適格現物出資の日を含む事業年度（同日が当該法人の事業年度開始の日である場合の当該事業年度を除く。）については、当該適格現物出資の日の前日を当該事業年度終了の日とみなして、同項の規定を適用する。この場合において、同項中「当該各事業年度の月数」とあるのは、「当該各事業年度の月数（当該適格現物出資の日を含む事業年度にあっては、当該適格現物出資の日を含む事業年度開始の日から当該適格現物出資の日の前日までの期間の月数）」とする。

In the case referred to in paragraph (15) or Article 82, paragraph (11) of the Supplementary Provisions, if the corporation receiving a capital contribution in kind referred to in those provisions (excluding one that falls under a consolidated corporation after that qualified capital contribution in kind) is not a person who is able to file the tax return, etc. for the business year that includes the date of that qualified capital contribution in kind using a blue return, the amount of the reserve for special repairs as of the end of that business year is included in gross profit in calculating the amount of income for that business year.

第十五項又は附則第八十二条第十一項の場合において、これらの規定の被現物出資法人（その適格現物出資後において連結法人に該当するものを除く。）がその適格現物出資の日を含む事業年度の確定申告書等を青色申告書により提出することができる者でないときは、当該事業年度終了の日における特別修繕準備金の金額は、当該事業年度の所得の金額の計算上、益金の額に算入する。

With regard to the application of the provisions of paragraph (2) to each business year from the business year that includes the date of the qualified capital contribution in kind onward (or, if the business year that includes the date of that qualified capital contribution in kind falls under a consolidated business year, each business year after that consolidated business year) of the corporation receiving a capital contribution in kind referred to in paragraph (15) or Article 82, paragraph (11) of the Supplementary Provisions (excluding one that falls under a consolidated corporation after that qualified capital contribution in kind), the amount of the reserve for special repairs prescribed in paragraph (2) is to include the amount of the reserve for special repairs that that corporation receiving a capital contribution in kind is deemed to have pursuant to the provisions of paragraph (15) or paragraph (11) of that Article. In such a case, with regard to the amount of the reserve for special repairs that that corporation receiving a capital contribution in kind is deemed to have, the phrase "by the number of months in each business year and dividing the result by 48 (or, if that corporation is a small and medium sized enterprise, 120)" in paragraph (2) is deemed to be replaced with "by the number of months in each business year (or, for the business year that includes the date of that qualified capital contribution in kind, the number of months in the period from that date to the end of the business year that includes that date) and dividing the result by the number of months obtained by deducting the number of months in the elapsed period (meaning the period from the date of commencement of the business year first beginning on or after April 1, 2012 (or, if the business year first beginning on or after April 1 of that year falls under a consolidated business year, the date of commencement of that consolidated business year) to the day before the date of that qualified capital contribution in kind) from 48 months (or, if that corporation is a small and medium sized enterprise, 120 months)".

第十五項又は附則第八十二条第十一項の被現物出資法人（その適格現物出資後において連結法人に該当するものを除く。）のその適格現物出資の日を含む事業年度以後の各事業年度（当該適格現物出資の日を含む事業年度が連結事業年度に該当する場合には、当該連結事業年度後の各事業年度）に係る第二項の規定の適用については、同項に規定する特別修繕準備金の金額は、第十五項又は同条第十一項の規定により当該被現物出資法人が有するものとみなされた特別修繕準備金の金額を含むものとする。この場合において、当該被現物出資法人が有するものとみなされた特別修繕準備金の金額については、第二項中「当該各事業年度の月数を乗じてこれを四十八（当該法人が中小企業者である場合には、百二十）で除して」とあるのは、「当該各事業年度の月数（当該適格現物出資の日を含む事業年度にあっては、同日から同日を含む事業年度終了の日までの期間の月数）を乗じてこれを四十八月（当該法人が中小企業者である場合には、百二十月）から経過期間（平成二十四年四月一日以後最初に開始する事業年度開始の日（同年四月一日以後最初に開始する事業年度が連結事業年度に該当する場合には、当該連結事業年度開始の日）から当該適格現物出資の日の前日までの期間をいう。）の月数を控除した月数で除して」とする。

Supplementary Provisions, Article 66Transitional Measures Concerning the Special Deduction for Retained Income of Commercial and Industrial Associations, etc.

第六十六条（商工組合等の留保所得の特別控除に関する経過措置）

The provisions then in force continue to govern corporation tax for business years, which ended before April 1, 2012, of a corporation prescribed in of the Former Act on Special Measures Concerning Taxation.

に規定する法人の平成二十四年四月一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。

Supplementary Provisions, Article 67Transitional Measures Concerning Special Provisions on Taxation Where There Is Expenditure for Undisclosed Purposes

第六十七条（使途秘匿金の支出がある場合の課税の特例に関する経過措置）

The provisions of Article 62, paragraph (8) of the New Act on Special Measures Concerning Taxation apply to questions, inspections, or requests for presentation or submission under the provisions of of the New Act on General Rules for National Taxes (limited to the part concerning ) made to a corporation on or after January 1, 2013 (excluding those pertaining to an investigation, etc. covered by the transitional measures prescribed in of the Supplementary Provisions).

の規定は、平成二十五年一月一日以後に法人に対して行う（に係る部分に限る。）の規定による質問、検査又は提示若しくは提出の要求（に規定する経過措置調査等に係るものを除く。）について適用する。

The provisions then in force continue to govern questions or inspections under the provisions of of the Former Corporation Tax Act (including the cases where it is applied mutatis mutandis pursuant to of the Former Corporation Tax Act) made on or before December 31, 2012 to a corporation referred to in of the Former Act on Special Measures Concerning Taxation (including those pertaining to an investigation covered by the transitional measures prescribed in of the Supplementary Provisions).

平成二十四年十二月三十一日以前にの法人に対して行った（において準用する場合を含む。）の規定による質問又は検査（に規定する経過措置調査に係るものを含む。）については、なお従前の例による。

Supplementary Provisions, Article 68Transitional Measures Concerning Special Provisions on Taxation on Transactions with Foreign Affiliates

第六十八条（国外関連者との取引に係る課税の特例に関する経過措置）

The provisions of Article 66-4, paragraph (8), paragraph (10) (excluding the part concerning ) and paragraph (11) of the New Act on Special Measures Concerning Taxation apply to questions, inspections, or requests for presentation or submission made on or after January 1, 2013 to a person engaged in business of the same type prescribed in (excluding those pertaining to an investigation that has been continuously conducted since before that date with regard to a corporation prescribed in (limited to an investigation in which, before that date, questions were asked of, or an inspection was conducted with regard to, that corporation under the provisions of of the Former Corporation Tax Act, or of of the Former Corporation Tax Act as applied mutatis mutandis pursuant to of the Former Corporation Tax Act, pertaining to that investigation; referred to as an "investigation covered by the transitional measures" in this paragraph)), and the provisions then in force continue to govern questions or inspections under the provisions of of the Former Act on Special Measures Concerning Taxation made before that date to a person engaged in business of the same type prescribed in (including those pertaining to an investigation covered by the transitional measures).

、（に係る部分を除く。）及びの規定は、平成二十五年一月一日以後にに規定する同種の事業を営む者に対して行う質問、検査又は提示若しくは提出の要求（に規定する法人につき同日前から引き続き行われている調査（同日前に当該法人に対して当該調査に係る又はにおいて準用するの規定による質問又は検査を行っていたものに限る。以下この項において「経過措置調査」という。）に係るものを除く。）について適用し、同日前にに規定する同種の事業を営む者に対して行ったの規定による質問又は検査（経過措置調査に係るものを含む。）については、なお従前の例による。

The provisions of Article 66-4, paragraph (9) and paragraph (10) (limited to the part concerning ) of the New Act on Special Measures Concerning Taxation apply to books and documents prescribed in that are submitted on or after January 1, 2013.

及び（に係る部分に限る。）の規定は、平成二十五年一月一日以後に提出されるに規定する帳簿書類について適用する。

The provisions of Article 66-4, paragraph (16) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the statutory due date for filing a return prescribed in Article 23, paragraph (1) of the Act on General Rules for National Taxes falls on or after the Effective Date.

の規定は、施行日以後に国税通則法第二十三条第一項に規定する法定申告期限が到来する法人税について適用する。

The provisions of Article 66-4, paragraph (17) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the time limit or date specified in any of the items of falls on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the time limit or date specified in any of the items of of the Former Act on Special Measures Concerning Taxation fell before the Effective Date.

の規定は、施行日以後に各号に定める期限又は日が到来する法人税について適用し、施行日前に各号に定める期限又は日が到来した法人税については、なお従前の例による。

The provisions of Article 66-4, paragraph (20) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the time limit or date specified in any of the items of falls on or after the Effective Date.

の規定は、施行日以後に各号に定める期限又は日が到来する法人税について適用する。

With regard to the application of the provisions of Article 66-4, paragraph (22) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to December 31, 2012, the phrase "through (6) and " in is deemed to be replaced with "through (6)".

施行日から平成二十四年十二月三十一日までの間におけるの規定の適用については、中「まで及び」とあるのは、「まで」とする。

Supplementary Provisions, Article 69Transitional Measures Concerning Special Provisions on Corporation Tax Rates for Small and Medium Sized Enterprises, etc. That Are Consolidated Corporations

第六十九条（中小企業者等である連結法人の法人税率の特例に関する経過措置）

With regard to the application of the provisions of the Corporation Tax Act and other laws and regulations concerning corporation tax to consolidated income for a consolidated business year, beginning before April 1, 2012 and ending on or after that date, of a consolidated parent corporation listed in the first column of the table in of the Former Act on Special Measures Concerning Taxation or of a consolidated parent corporation that is a cooperative, etc. prescribed in , the provisions of remain in force. In such a case, the phrase "each consolidated business year ending" in and is deemed to be replaced with "each consolidated business year ending (including a consolidated business year beginning before April 1 of that year and ending on or after that date)".

の表の第一欄に掲げる連結親法人又はに規定する協同組合等である連結親法人の平成二十四年四月一日前に開始し、かつ、同日以後に終了する連結事業年度の連結所得に係る法人税法その他法人税に関する法令の規定の適用については、の規定は、なおその効力を有する。この場合において、及び中「終了する各連結事業年度」とあるのは、「終了する各連結事業年度（同年四月一日前に開始し、かつ、同日以後に終了する連結事業年度を含む。）」とする。

Supplementary Provisions, Article 70Transitional Measures Concerning Special Corporation Tax Credit Where a Consolidated Corporation Conducts Experimental Research

第七十条（連結法人が試験研究を行った場合の法人税額の特別控除に関する経過措置）

The provisions of Article 68-9, paragraphs (14) and (15) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the due date for filing the consolidated tax return, etc. (excluding a return filed after the due date; the same applies hereinafter) falls on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the consolidated tax return, etc. fell before the Effective Date.

及びの規定は、施行日以後に連結確定申告書等（期限後申告書を除く。以下同じ。）の提出期限が到来する法人税について適用し、施行日前に連結確定申告書等の提出期限が到来した法人税については、なお従前の例による。

Supplementary Provisions, Article 71Transitional Measures Concerning Special Provisions on Special Corporation Tax Credit Where a Consolidated Corporation Conducts Experimental Research

第七十一条（連結法人が試験研究を行った場合の法人税額の特別控除の特例に関する経過措置）

The provisions of Article 68-9-2, paragraph (10) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the due date for filing the consolidated tax return, etc. falls on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the consolidated tax return, etc. fell before the Effective Date.

の規定は、施行日以後に連結確定申告書等の提出期限が到来する法人税について適用し、施行日前に連結確定申告書等の提出期限が到来した法人税については、なお従前の例による。

Supplementary Provisions, Article 72Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Consolidated Corporation Acquires Equipment, etc. for Promoting Reform of the Energy Supply and Demand Structure

第七十二条（連結法人がエネルギー需給構造改革推進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 provided equipment, etc. for promoting reform of the energy supply and demand structure prescribed in of the Former Act on Special Measures Concerning Taxation that it acquired, or manufactured or constructed, before April 1, 2012 for use in the business prescribed in , the provisions of remain in force. In such a case, the terms and phrases listed in the middle column of the following table that appear in the provisions of 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, and in addition, matters necessary for the application of the provisions of the Local Corporation Tax Act in the case where the provisions of apply are specified by Cabinet Order.

, and of , , and Article 68-9 of the Act on Special Measures Concerning Taxation as amended by (hereinafter referred to as the "New Act on Special Measures Concerning Taxation" in ), Article 68-10, paragraphs (2), (3) and (5) of the New Act on Special Measures Concerning Taxation, Article 68-11, paragraphs (7) through (9) and paragraph (12) of the New Act on Special Measures Concerning Taxation
, , and , , and , and Article 68-13 of the New Act on Special Measures Concerning Taxation, Article 68-14, paragraphs (2), (3) and (5) of the New Act on Special Measures Concerning Taxation, , and before the amendment by , which remains in force pursuant to the provisions of Article 33, paragraph (1) of the Supplementary Provisions of that Act (referred to as the "2012 Former Act on Special Measures Concerning Taxation Kept in Force" in ), Article 68-15, paragraphs (2), (3) and (5) of the New Act on Special Measures Concerning Taxation, Article 68-15-2 of the New Act on Special Measures Concerning Taxation, Article 68-15-3, paragraph (2) of the New Act on Special Measures Concerning Taxation, Article 68-15-4, paragraphs (2), (3) and (5) of the New Act on Special Measures Concerning Taxation, Article 68-15-5 of the New Act on Special Measures Concerning Taxation, and Article 68-15-6, paragraphs (7) and (8) of the New Act on Special Measures Concerning Taxation
Article 68-10, paragraph (2) of the New Act on Special Measures Concerning Taxation
before the amendment by , which remains in force pursuant to the provisions of Article 55 of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in )
(including the cases where it is applied with the replacement of terms pursuant to the provisions of ), , Article 68-11, paragraph (5) of the Act on Special Measures Concerning Taxation as amended by (hereinafter referred to as the "2018 New Act on Special Measures Concerning Taxation" in )
, , , and of the 2018 New Act on Special Measures Concerning Taxation, of the 2012 Former Act on Special Measures Concerning Taxation Kept in Force, of the 2018 New Act on Special Measures Concerning Taxation, of the 2018 New Act on Special Measures Concerning Taxation, of the 2018 New Act on Special Measures Concerning Taxation and of the 2018 New Act on Special Measures Concerning Taxation
of the Former Act on Special Measures Concerning Taxation Kept in Force
of the Former Act on Special Measures Concerning Taxation Kept in Force
or Article 68-10, paragraph (2) of the Act on Special Measures Concerning Taxationor before the amendment by , which remains in force pursuant to the provisions of Article 72 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 68-10, paragraph (2) of the Act on Special Measures Concerning Taxationand of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
the Corporation Tax Actthe Corporation Tax Act and the
with regard thereto, with regard thereto, the Corporation Tax Act
“Article 68-10, paragraph (5) of the Act on Special Measures Concerning Taxation (“ before the amendment by , which remains in force pursuant to the provisions of Article 72 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 68-10, paragraph (5) of the Act on Special Measures Concerning Taxation” of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations”
and Article 68-10, paragraph (5) of the Act on Special Measures Concerning Taxationand of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
, and in addition, , the phrase "the amount listed in " in is deemed to be replaced with "the total of the amount listed in and an amount equivalent to 4.4 percent of the amount specified by Cabinet Order as the amount attributable to the consolidated parent corporation or each consolidated subsidiary corporation out of the added amount prescribed in before the amendment by , which remains in force pursuant to the provisions of Article 72 of the Supplementary Provisions of that Act", and the phrase "(" with "(the Corporation Tax Act", and in addition, the Corporation Tax 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二十四年四月一日前に取得又は製作若しくは建設をしたに規定するエネルギー需給構造改革推進設備等をに規定する事業の用に供した場合における法人税については、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ほか、の規定の適用がある場合における地方法人税法の規定の適用に関し必要な事項は、政令で定める。

、、及び、、及びの規定による改正後の租税特別措置法（以下において「新租税特別措置法」という。）、、及び、及び
、、及び、、及び並びに、、及び、租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第三十三条第一項の規定によりなおその効力を有するものとされるの規定による改正前の租税特別措置法（において「平成二十四年旧効力措置法」という。）、及び、、及び、、、、及び、並びに及び
経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第五十五条の規定によりなおその効力を有するものとされるの規定による改正前の租税特別措置法（において「旧効力措置法」という。）
（の規定により読み替えて適用する場合を含む。）、、の規定による改正後の租税特別措置法（以下において「平成三十年新租税特別措置法」という。）
、、、及び、、、、及び
又は又は経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第七十二条の規定によりなおその効力を有するものとされる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。）
並びに並びに
法人税法法人税法及び
ついては、ついては、法人税法
「（「経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第七十二条の規定によりなおその効力を有するものとされる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。）（
」」
及び及び
するほか、、中「に掲げる金額」とあるのは「に掲げる金額及び経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第七十二条の規定によりなおその効力を有するものとされるの規定による改正前のに規定する加算した金額のうち連結親法人又は各連結子法人に帰せられるものとして政令で定める金額の百分の四・四に相当する金額の合計額」と、「（」とあるのは「（法人税法」とするほか、法人税法

Supplementary Provisions, Article 73Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Consolidated Corporation Acquires Equipment, etc. for Promoting the Reduction of Energy-Related Environmental Load

第七十三条（連結法人がエネルギー環境負荷低減推進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 the application of the provisions of Article 68-10 of the Act on Special Measures Concerning Taxation as amended by 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 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.

and and , and , and before the amendment by , which remains in force pursuant to the provisions of Article 72 of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in and )
an amount equivalent to 20 percent of the consolidated tax amount before adjustmentan amount equivalent to 20 percent of the consolidated tax amount before adjustment (or, if there is an amount to be deducted from the consolidated tax amount before adjustment on consolidated income for that consolidated business year of provision for use pursuant to the provisions of of the Former Act on Special Measures Concerning Taxation Kept in Force, the remaining amount after deducting that amount)
an amount equivalent to 20 percent of the amount attributablean amount equivalent to 20 percent of the amount attributable (or, if there is an amount attributable to that small or medium-sized consolidated parent corporation or its small or medium-sized consolidated subsidiary corporation out of the amount to be deducted from the consolidated tax amount before adjustment on consolidated income for that consolidated business year of provision for use pursuant to the provisions of of the Former Act on Special Measures Concerning Taxation Kept in Force, the remaining amount after deducting that amount)
if there is an amount to be deducted, that amountif there is an amount to be deducted, or if there is an amount to be deducted from the consolidated tax amount before adjustment on consolidated income for that consolidated business year pursuant to the provisions of or of the Former Act on Special Measures Concerning Taxation Kept in Force, those amounts
or its consolidated subsidiary corporation, if there is an amount attributable to it, that amountor its consolidated subsidiary corporation, if there is an amount attributable to it, or if there is an amount attributable to that consolidated parent corporation or its consolidated subsidiary corporation out of the amount to be deducted from the consolidated tax amount before adjustment on consolidated income for that consolidated business year pursuant to the provisions of or of the Former Act on Special Measures Concerning Taxation Kept in Force, those amounts

前条の規定の適用がある場合におけるの規定による改正後のの規定の適用については、次の表の上欄に掲げる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。

及び及び並びに経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第七十二条の規定によりなおその効力を有するものとされるの規定による改正前の租税特別措置法（以下及びにおいて「旧効力措置法」という。）、及び
調整前連結税額の百分の二十に相当する金額調整前連結税額の百分の二十に相当する金額（の規定により当該供用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、当該金額を控除した残額）
帰せられる金額の百分の二十に相当する金額帰せられる金額の百分の二十に相当する金額（の規定により当該供用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のうち当該中小連結親法人又はその中小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）
控除される金額がある場合には、当該金額控除される金額がある場合又は若しくは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、これらの金額
又はその連結子法人に帰せられる金額がある場合には、当該金額若しくはその連結子法人に帰せられる金額がある場合又は若しくは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のうち当該連結親法人若しくはその連結子法人に帰せられる金額がある場合には、これらの金額

The provisions of Article 68-10, paragraphs (9) and (10) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the due date for filing the consolidated tax return, etc. falls on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the consolidated tax return, etc. fell before the Effective Date.

及びの規定は、施行日以後に連結確定申告書等の提出期限が到来する法人税について適用し、施行日前に連結確定申告書等の提出期限が到来した法人税については、なお従前の例による。

Supplementary Provisions, Article 74Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Small or Medium-Sized Consolidated Corporation Acquires Machinery, etc.

第七十四条（中小連結法人が機械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）

The provisions of Article 68-11, paragraphs (9) and (10) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the due date for filing the consolidated tax return, etc. falls on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the consolidated tax return, etc. fell before the Effective Date.

及びの規定は、施行日以後に連結確定申告書等の提出期限が到来する法人税について適用し、施行日前に連結確定申告書等の提出期限が到来した法人税については、なお従前の例による。

Supplementary Provisions, Article 75Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Business Base Strengthening Equipment, etc., etc.

第七十五条（連結法人が事業基盤強化設備等を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置）

The provisions then in force continue to govern business base strengthening equipment, etc. prescribed in 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 April 1, 2012.

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二十四年四月一日前に取得又は製作をしたに規定する事業基盤強化設備等については、なお従前の例による。

The provisions then in force continue to govern corporation tax for consolidated business years of a consolidated corporation prescribed in of the Former Act on Special Measures Concerning Taxation for which the consolidated parent corporation business year prescribed in began before April 1, 2012.

に規定する連結法人のに規定する連結親法人事業年度が平成二十四年四月一日前に開始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。

Supplementary Provisions, Article 76Transitional Measures Concerning the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Industrial Machinery, etc. in Specified Areas of Okinawa

第七十六条（連結法人が沖縄の特定地域において工業用機械等を取得した場合の法人税額の特別控除に関する経過措置）

The provisions of Article 68-13, paragraphs (6) and (7) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the due date for filing the consolidated tax return, etc. falls on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the consolidated tax return, etc. fell before the Effective Date.

及びの規定は、施行日以後に連結確定申告書等の提出期限が到来する法人税について適用し、施行日前に連結確定申告書等の提出期限が到来した法人税については、なお従前の例による。

Supplementary Provisions, Article 77Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Specified Small or Medium-Sized Consolidated Corporation in Okinawa Acquires Business Innovation Equipment, etc.

第七十七条（沖縄の特定中小連結法人が経営革新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）

The provisions of Article 68-14, paragraphs (9) and (10) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the due date for filing the consolidated tax return, etc. falls on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the consolidated tax return, etc. fell before the Effective Date.

及びの規定は、施行日以後に連結確定申告書等の提出期限が到来する法人税について適用し、施行日前に連結確定申告書等の提出期限が到来した法人税については、なお従前の例による。

Supplementary Provisions, Article 78Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Machinery, etc. in an International Strategic Comprehensive Special Zone

第七十八条（連結法人が国際戦略総合特別区域において機械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）

The provisions of Article 68-15, paragraphs (9) and (10) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the due date for filing the consolidated tax return, etc. falls on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the consolidated tax return, etc. fell before the Effective Date.

及びの規定は、施行日以後に連結確定申告書等の提出期限が到来する法人税について適用し、施行日前に連結確定申告書等の提出期限が到来した法人税については、なお従前の例による。

Supplementary Provisions, Article 79Transitional Measures Concerning the Special Corporation Tax Credit Where the Number of Employees of a Consolidated Corporation Has Increased

第七十九条（連結法人の雇用者の数が増加した場合の法人税額の特別控除に関する経過措置）

The provisions of Article 68-15-2, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the due date for filing the consolidated tax return, etc. falls on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the consolidated tax return, etc. fell before the Effective Date.

の規定は、施行日以後に連結確定申告書等の提出期限が到来する法人税について適用し、施行日前に連結確定申告書等の提出期限が到来した法人税については、なお従前の例による。

Supplementary Provisions, Article 80Transitional Measures Concerning Special Provisions on the Amount of Special Credits Deducted from the Amount of Corporation Tax of Consolidated Corporations

第八十条（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 68-15-7 of the Act on Special Measures Concerning Taxation as amended by in the case where the provisions of Article 72 of the Supplementary Provisions apply, the words in the middle column of the following table in the provisions of listed in the left-hand column of the table are deemed to be replaced with the words in the right-hand column of the table.

the provisions listed in the following itemsthe provisions listed in the following items (including the provisions of or prior to the amendment by , which remain in force pursuant to the provisions of Article 72 of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in ); the same applies hereinafter in )
the amount specified in each of those itemsthe amount specified in each of those items (for the provisions of or of the Former Act on Special Measures Concerning Taxation Kept in Force, respectively, the total of the amounts obtained by deducting, from the maximum tax credit prescribed in , the amount that cannot be fully deducted even through the deduction under , or the total of the amounts obtained by deducting, from the carried-over excess of the tax credit limit prescribed in , the amount that cannot be fully deducted even through the deduction under ; the same applies hereinafter in , except in and )
or , or of the Former Act on Special Measures Concerning Taxation Kept in Force
or , or of the Former Act on Special Measures Concerning Taxation Kept in Force

附則第七十二条の規定の適用がある場合におけるの規定による改正後のの規定の適用については、次の表の上欄に掲げる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。

次の各号に掲げる規定次の各号に掲げる規定（経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第七十二条の規定によりなおその効力を有するものとされるの規定による改正前の租税特別措置法（以下において「旧効力措置法」という。）又はの規定を含む。以下において同じ。）
当該各号に定める金額を当該各号に定める金額（又はの規定にあつては、それぞれに規定する税額控除限度額のうち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に規定する繰越税額控除限度超過額のうち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。及びを除き、以下において同じ。）を
又は、又は
若しくは、若しくは

The provisions of Article 68-15-3, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the due date for filing the consolidated tax return, etc. falls on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the consolidated tax return, etc. fell before the Effective Date.

の規定は、施行日以後に連結確定申告書等の提出期限が到来する法人税について適用し、施行日前に連結確定申告書等の提出期限が到来した法人税については、なお従前の例による。

Supplementary Provisions, Article 81Transitional Measures Concerning Depreciation by Consolidated Corporations

第八十一条（連結法人の減価償却に関する経過措置）

The provisions of Article 68-20, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial cluster assets prescribed in 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 paragraph and paragraph (3)) of on or after April 1, 2012, and the provisions then in force continue to govern industrial cluster assets prescribed in 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 that date. In this case, with regard to the application of the provisions of Article 68-20, paragraph (1) of the New Act on Special Measures Concerning Taxation for a consolidated business year of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that begins before that date and ends on or after that date, the phrase "the designated period of that consolidated business year" in is deemed to be replaced with "the period from April 1, 2012 to the end of that consolidated business year".

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二十四年四月一日以後に取得等（取得又は製作若しくは建設をいう。以下この項及び第三項において同じ。）をするに規定する集積産業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同日前に取得等をしたに規定する集積産業用資産については、なお従前の例による。この場合において、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開始し、かつ、同日以後に終了する連結事業年度におけるの規定の適用については、中「当該連結事業年度の指定期間」とあるのは、「平成二十四年四月一日から当該連結事業年度終了の日までの期間」とする。

The provisions then in force continue to govern equipment for business innovation prescribed in 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 April 1, 2012.

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二十四年四月一日前に取得又は製作をした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。

With regard to equipment, etc. for responding to changes in the structure of resource supply and demand prescribed in 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 which obtained, before April 1, 2012, the certification prescribed in pertaining to the resource productivity innovation plan prescribed in or the certification prescribed in pertaining to the plan for introducing equipment for producing products responding to resource constraints prescribed in makes an acquisition, etc. of, the provisions of (limited to the part pertaining to ) remain in force.

に規定する資源生産性革新計画に係るに規定する認定又はに規定する資源制約対応製品生産設備導入計画に係るに規定する認定を平成二十四年四月一日前に受けた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取得等をするに規定する資源需給構造変化対応設備等については、（に係る部分に限る。）の規定は、なおその効力を有する。

The provisions of Article 68-25 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to ) apply to production equipment for specified processed agricultural products prescribed in 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 April 1, 2012.

（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平成二十四年四月一日以後に取得又は製作をするに規定する特定農産加工品生産設備について適用する。

Supplementary Provisions, Article 82Transitional Measures Concerning Reserves of Consolidated Corporations

第八十二条（連結法人の準備金に関する経過措置）

With regard to the calculation of the amount of consolidated income for each consolidated business year beginning on or after April 1, 2012 of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that falls under any of those listed in the left-hand column of the items of the table in of the Former Act on Special Measures Concerning Taxation, the provisions of (limited to the part pertaining to paragraphs (3) through (5) and paragraphs (10) through (15)) remain in force. In this case, the words in the middle column of the following table in the provisions of listed in the left-hand column of the table are deemed to be replaced with the words in the right-hand column of the table.

prior to the amendment by , which remains in force pursuant to the provisions of Article 65, paragraph (1) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in )
and of the Former Act on Special Measures Concerning Taxation Kept in Force
of the Former Act on Special Measures Concerning Taxation Kept in Force
the phrase "" is deemed to be replaced with "the phrase "" is deemed to be replaced with " prior to the amendment by , which remains in force pursuant to the provisions of Article 65, paragraph (1) 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" in )
prior to the amendment by , which remains in force pursuant to the provisions of Article 82, paragraph (1) 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" in )
the phrase "" is deemed to be replaced with "the phrase "" is deemed to be replaced with " of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
of the Former Act on Special Measures Concerning Taxation Kept in Force
of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
of the Former Act on Special Measures Concerning Taxation Kept in Force
of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-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で、の表の各号の上欄に掲げるものに該当するものの平成二十四年四月一日以後に開始する各連結事業年度の連結所得の金額の計算については、（第三項から第五項まで及び第十項から第十五項までに係る部分に限る。）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。

経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第六十五条第一項の規定によりなおその効力を有するものとされるの規定による改正前の租税特別措置法（以下において「旧効力措置法」という。）
及び
「」とあるのは「「」とあるのは「経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第六十五条第一項の規定によりなおその効力を有するものとされるの規定による改正前の租税特別措置法（以下において「旧効力単体措置法」という。）
経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第八十二条第一項の規定によりなおその効力を有するものとされるの規定による改正前の租税特別措置法（以下において「旧効力連結措置法」という。）
「」とあるのは「「」とあるのは「

Where a consolidated parent corporation prescribed in of the Former Act on Special Measures Concerning Taxation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation holds, on the first day of the first consolidated business year beginning on or after April 1, 2012 (or, if the first business year beginning on or after April 1, 2012 is not a consolidated business year, the first day of that business year), an amount of the reserve for special repairs prescribed in (limited to the amount pertaining to special repairs (meaning the repairs specified in that are carried out on the fixed assets listed in , the repairs carried out in order to undergo the inspections specified by Order of the Ministry of Finance that are periodically carried out on spherical gas holders prescribed in of the New Gas Business Act that are used for the gas retail business prescribed in or the general gas pipeline service business prescribed in and are specified by Order of the Ministry of Finance, or the repairs specified in of the Former Act on Special Measures Concerning Taxation that are carried out on the fixed assets listed in ; the same applies in paragraph (4), items (i) and (ii))), then, for each consolidated business year that includes any day within four years (or, if the consolidated parent corporation or its consolidated subsidiary corporation is a consolidated parent corporation or a consolidated subsidiary corporation that falls under the category of small or medium-sized consolidated corporation prescribed in of the 2019 Former Act on Special Measures Concerning Taxation (hereinafter referred to in this Article as a "small or medium-sized consolidated parent corporation" or a "small or medium-sized consolidated subsidiary corporation", respectively), ten years) from that first day, an amount equivalent to the amount calculated by multiplying the amount of that reserve for special repairs by the number of months in each consolidated business year and dividing the result by 48 (or, if the consolidated parent corporation or its consolidated subsidiary corporation is a small or medium-sized consolidated parent corporation or a small or medium-sized consolidated subsidiary corporation, by 120) (referred to in the following paragraph as the "equal reversal amount over four years, etc.") is included in gross profit in calculating the amount of consolidated income for that consolidated business year.

に規定する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、平成二十四年四月一日以後最初に開始する連結事業年度開始の日（同年四月一日以後最初に開始する事業年度が連結事業年度に該当しない場合には、当該事業年度開始の日）においてに規定する特別修繕準備金の金額（特別の修繕（に掲げる固定資産について行うに定める修繕、に規定するガス小売事業若しくはに規定する一般ガス導管事業の用に供される球形のに規定するガスホルダーで財務省令で定めるものについて定期的に行われる検査で財務省令で定めるものを受けるために行う修繕又はに掲げる固定資産について行うに定める修繕をいう。第四項第一号及び第二号において同じ。）に係るものに限る。）を有する場合には、当該開始の日以後四年（当該連結親法人又はその連結子法人が、に規定する中小連結法人に該当する連結親法人又は連結子法人（以下この条においてそれぞれ「中小連結親法人」又は「中小連結子法人」という。）である場合には、十年）以内の日を含む各連結事業年度において、当該特別修繕準備金の金額に当該各連結事業年度の月数を乗じてこれを四十八（当該連結親法人又はその連結子法人が、中小連結親法人又は中小連結子法人である場合には、百二十）で除して計算した金額（次項において「四年等均等取崩金額」という。）に相当する金額を、当該各連結事業年度の連結所得の金額の計算上、益金の額に算入する。

In the case referred to in the preceding paragraph, if the equal reversal amount over four years, etc. exceeds the amount of the reserve for special repairs as of the end of that consolidated business year (where, out of the amount of the reserve for special repairs prescribed in that paragraph, there are amounts that have been included, or are to be included, in gross profit by that day pursuant to the provisions of the following paragraph (including amounts included in gross profit pursuant to the provisions of Article 65, paragraph (4) of the Supplementary Provisions), or amounts that were included in gross profit pursuant to the provisions of the preceding paragraph by the end of the preceding consolidated business year (or, if the business year that includes the day before the first day of that consolidated business year is not a consolidated business year, the business year that includes that day before) (including amounts included in gross profit pursuant to the provisions of paragraph (2) of that Article), the amount obtained by deducting those amounts; the same applies hereinafter in this Article), the equal reversal amount over four years, etc. is to be the amount of that reserve for special repairs.

前項の場合において、四年等均等取崩金額が当該連結事業年度終了の日における特別修繕準備金の金額（その日までに同項に規定する特別修繕準備金の金額に次項の規定により益金の額に算入された、若しくは算入されるべきこととなった金額（附則第六十五条第四項の規定により益金の額に算入された金額を含む。）又は前連結事業年度（当該連結事業年度開始の日の前日を含む事業年度が連結事業年度に該当しない場合には、その前日を含む事業年度）終了の日までに前項の規定により益金の額に算入された金額（同条第二項の規定により益金の額に算入された金額を含む。）がある場合には、これらの金額を控除した金額。以下この条において同じ。）を超えるときは、当該四年等均等取崩金額は、当該特別修繕準備金の金額とする。

Where a consolidated parent corporation or its consolidated subsidiary corporation that is subject to the provisions of paragraph (2) comes to fall under any of the cases listed in the following items (excluding the case where it has transferred an asset with a reserve set (meaning the fixed assets pertaining to the reserve for special repairs referred to in that paragraph; the same applies hereinafter in this Article) through a qualified merger, a qualified company split or a qualified capital contribution in kind), an amount equivalent to the amount specified in each of those items is included in gross profit in calculating the amount of consolidated income for the consolidated business year that includes the day on which it came to fall under that case (or, in the case listed in item (iii), the consolidated business year that includes the day before the date of the merger):

第二項の規定の適用を受ける連結親法人又はその連結子法人が、次の各号に掲げる場合（適格合併、適格分割又は適格現物出資により、準備金設定資産（同項の特別修繕準備金に係る固定資産をいう。以下この条において同じ。）を移転した場合を除く。）に該当することとなった場合には、当該各号に定める金額に相当する金額は、その該当することとなった日を含む連結事業年度（第三号に掲げる場合にあっては、合併の日の前日を含む連結事業年度）の連結所得の金額の計算上、益金の額に算入する。

where special repairs to an asset with a reserve set have been completed: the amount of the reserve for special repairs pertaining to that asset with a reserve set as of the day on which they were completed;

準備金設定資産について特別の修繕を完了した場合　その完了した日における当該準備金設定資産に係る特別修繕準備金の金額

where special repairs to an asset with a reserve set are no longer to be carried out (excluding the case falling under the following item): the amount of the reserve for special repairs pertaining to that asset with a reserve set as of the day on which they ceased to be carried out;

準備金設定資産について特別の修繕を行わないこととなった場合（次号に該当する場合を除く。）　その行わないこととなった日における当該準備金設定資産に係る特別修繕準備金の金額

where an asset with a reserve set has been transferred to a merging corporation through a merger (for a merger in which a consolidated subsidiary corporation is the merged corporation, limited to a merger whose date is the first day of a consolidated parent corporation business year prescribed in (referred to in paragraph (6) as the "first day of a consolidated parent corporation business year")): the amount of the reserve for special repairs pertaining to that asset with a reserve set immediately before that merger;

合併（連結子法人が被合併法人となる合併にあっては、その合併の日がに規定する連結親法人事業年度開始の日（第六項において「連結親法人事業年度開始の日」という。）である場合の当該合併に限る。）により合併法人に準備金設定資産を移転した場合　当該合併の直前における当該準備金設定資産に係る特別修繕準備金の金額

where the corporation has dissolved (excluding dissolution due to a merger, and, for dissolution of a consolidated subsidiary corporation due to an order commencing bankruptcy proceedings, limited to the case where the date of that order commencing bankruptcy proceedings is the end of a consolidated business year): the amount of the reserve for special repairs held by the dissolved consolidated parent corporation or that consolidated subsidiary corporation as of the date of the dissolution;

解散した場合（合併により解散した場合を除き、連結子法人の破産手続開始の決定による解散にあってはその破産手続開始の決定の日が連結事業年度終了の日である場合に限る。）　その解散の日におけるその解散した連結親法人又は当該連結子法人の有する特別修繕準備金の金額

where the amount of the reserve for special repairs has been reversed in a case other than those of paragraph (2) and the preceding items: the amount equivalent to the amount reversed, out of the amount of the reserve for special repairs as of the day of the reversal.

第二項及び前各号の場合以外の場合において特別修繕準備金の金額を取り崩した場合　その取り崩した日における特別修繕準備金の金額のうちその取り崩した金額に相当する金額

The number of months referred to in paragraph (2) is calculated in accordance with the calendar, and any fraction of less than one month is counted as one month.

第二項の月数は、暦に従って計算し、一月に満たない端数を生じたときは、これを一月とする。

Where a consolidated parent corporation or its consolidated subsidiary corporation that is subject to the provisions of paragraph (2) has transferred an asset with a reserve set to a merging corporation through a qualified merger (for a qualified merger in which a consolidated subsidiary corporation is the merged corporation, limited to a qualified merger whose date is the first day of a consolidated parent corporation business year of that consolidated parent corporation), the amount of the reserve for special repairs immediately before that qualified merger is to be succeeded to by that merging corporation. In this case, the amount of the reserve for special repairs that the merging corporation has succeeded to is deemed to be the amount of the reserve for special repairs referred to in that paragraph held by that merging corporation as of the date of that qualified merger (or, if the business year of that merging corporation that includes the date of that qualified merger is not a consolidated business year, the amount of the reserve for special repairs referred to in Article 65, paragraph (2) of the Supplementary Provisions).

第二項の規定の適用を受ける連結親法人又はその連結子法人が、適格合併（連結子法人が被合併法人となる適格合併にあっては、その適格合併の日がその連結親法人事業年度開始の日である場合の当該適格合併に限る。）により合併法人に準備金設定資産を移転した場合には、その適格合併直前における特別修繕準備金の金額は、当該合併法人に引き継ぐものとする。この場合において、その合併法人が引継ぎを受けた特別修繕準備金の金額は、当該合併法人がその適格合併の日において有する同項の特別修繕準備金の金額（当該合併法人の当該適格合併の日を含む事業年度が連結事業年度に該当しない場合には、附則第六十五条第二項の特別修繕準備金の金額）とみなす。

With regard to the application of the provisions of paragraph (2) to each consolidated business year of a merging corporation referred to in the preceding paragraph or Article 65, paragraph (8) of the Supplementary Provisions (limited to one that is a consolidated corporation after that qualified merger) on or after the consolidated business year that includes the date of the qualified merger (or, if the business year that includes the date of that qualified merger is not a consolidated business year, each consolidated business year after that business year), the amount of the reserve for special repairs prescribed in that paragraph is to include the amount of the reserve for special repairs that the merging corporation is deemed to hold pursuant to the provisions of the preceding paragraph or paragraph (8) of that Article. In this case, with regard to the amount of the reserve for special repairs that the merging corporation is deemed to hold, the phrase "by the number of months in each consolidated business year and dividing the result by 48 (or, if the consolidated parent corporation or its consolidated subsidiary corporation is a small or medium-sized consolidated parent corporation or a small or medium-sized consolidated subsidiary corporation, by 120)" in paragraph (2) is deemed to be replaced with "by the number of months in each consolidated business year (or, for the consolidated business year that includes the date of that qualified merger, the number of months in the period from that date to the end of the consolidated business year that includes that date) and dividing the result by the number of months obtained by deducting the number of months in the elapsed period (meaning the period from the first day of the first consolidated business year beginning on or after April 1, 2012 (or, if the first business year beginning on or after April 1, 2012 is not a consolidated business year, the first day of that business year) to the day before the date of that qualified merger) from 48 months (or, if the consolidated parent corporation or its consolidated subsidiary corporation is a small or medium-sized consolidated parent corporation or a small or medium-sized consolidated subsidiary corporation, 120 months)".

前項又は附則第六十五条第八項の合併法人（その適格合併後において連結法人に該当するものに限る。）のその適格合併の日を含む連結事業年度以後の各連結事業年度（当該適格合併の日を含む事業年度が連結事業年度に該当しない場合には、当該事業年度後の各連結事業年度）に係る第二項の規定の適用については、同項に規定する特別修繕準備金の金額は、前項又は同条第八項の規定により当該合併法人が有するものとみなされた特別修繕準備金の金額を含むものとする。この場合において、当該合併法人が有するものとみなされた特別修繕準備金の金額については、第二項中「当該各連結事業年度の月数を乗じてこれを四十八（当該連結親法人又はその連結子法人が、中小連結親法人又は中小連結子法人である場合には、百二十）で除して」とあるのは、「当該各連結事業年度の月数（当該適格合併の日を含む連結事業年度にあっては、同日から同日を含む連結事業年度終了の日までの期間の月数）を乗じてこれを四十八月（当該連結親法人又はその連結子法人が、中小連結親法人又は中小連結子法人である場合には、百二十月）から経過期間（平成二十四年四月一日以後最初に開始する連結事業年度開始の日（同年四月一日以後最初に開始する事業年度が連結事業年度に該当しない場合には、当該事業年度開始の日）から当該適格合併の日の前日までの期間をいう。）の月数を控除した月数で除して」とする。

Where a consolidated parent corporation or its consolidated subsidiary corporation that is subject to the provisions of paragraph (2) has transferred an asset with a reserve set to a successor corporation in a company split through a qualified company split, the amount of the reserve for special repairs pertaining to that asset with a reserve set immediately before that qualified company split is to be succeeded to by that successor corporation in a company split. In this case, the amount of the reserve for special repairs that the successor corporation in a company split has succeeded to is deemed to be the amount of the reserve for special repairs referred to in that paragraph held by that successor corporation in a company split as of the date of that qualified company split (or, if the business year of that successor corporation in a company split that includes the date of that qualified company split is not a consolidated business year, the amount of the reserve for special repairs referred to in Article 65, paragraph (2) of the Supplementary Provisions).

第二項の規定の適用を受ける連結親法人又はその連結子法人が、適格分割により分割承継法人に準備金設定資産を移転した場合には、その適格分割直前における当該準備金設定資産に係る特別修繕準備金の金額は、当該分割承継法人に引き継ぐものとする。この場合において、その分割承継法人が引継ぎを受けた特別修繕準備金の金額は、当該分割承継法人がその適格分割の日において有する同項の特別修繕準備金の金額（当該分割承継法人の当該適格分割の日を含む事業年度が連結事業年度に該当しない場合には、附則第六十五条第二項の特別修繕準備金の金額）とみなす。

In the case referred to in the preceding paragraph, for the consolidated business year of the consolidated parent corporation or its consolidated subsidiary corporation that is subject to the provisions of paragraph (2) that includes the date of the qualified company split (excluding a consolidated business year in the case where that date is the first day of the consolidated business year of that consolidated parent corporation or its consolidated subsidiary corporation), the provisions of that paragraph apply by deeming the day before the date of that qualified company split to be the end of that consolidated business year. In this case, the phrase "the number of months in each consolidated business year" in that paragraph is deemed to be replaced with "the number of months in each consolidated business year (or, for the consolidated business year that includes the date of that qualified company split, the number of months in the period from the first day of the consolidated business year that includes the date of that qualified company split to the day before the date of that qualified company split)".

前項の場合において、第二項の規定の適用を受ける連結親法人又はその連結子法人のその適格分割の日を含む連結事業年度（同日が当該連結親法人又はその連結子法人の連結事業年度開始の日である場合の当該連結事業年度を除く。）については、当該適格分割の日の前日を当該連結事業年度終了の日とみなして、同項の規定を適用する。この場合において、同項中「当該各連結事業年度の月数」とあるのは、「当該各連結事業年度の月数（当該適格分割の日を含む連結事業年度にあっては、当該適格分割の日を含む連結事業年度開始の日から当該適格分割の日の前日までの期間の月数）」とする。

With regard to the application of the provisions of paragraph (2) to each consolidated business year of a successor corporation in a company split referred to in paragraph (8) or Article 65, paragraph (11) of the Supplementary Provisions (limited to one that is a consolidated corporation after that qualified company split) on or after the consolidated business year that includes the date of the qualified company split (or, if the business year that includes the date of that qualified company split is not a consolidated business year, each consolidated business year after that business year), the amount of the reserve for special repairs prescribed in that paragraph is to include the amount of the reserve for special repairs that the successor corporation in a company split is deemed to hold pursuant to the provisions of paragraph (8) or paragraph (11) of that Article. In this case, with regard to the amount of the reserve for special repairs that the successor corporation in a company split is deemed to hold, the phrase "by the number of months in each consolidated business year and dividing the result by 48 (or, if the consolidated parent corporation or its consolidated subsidiary corporation is a small or medium-sized consolidated parent corporation or a small or medium-sized consolidated subsidiary corporation, by 120)" in paragraph (2) is deemed to be replaced with "by the number of months in each consolidated business year (or, for the consolidated business year that includes the date of that qualified company split, the number of months in the period from that date to the end of the consolidated business year that includes that date) and dividing the result by the number of months obtained by deducting the number of months in the elapsed period (meaning the period from the first day of the first consolidated business year beginning on or after April 1, 2012 (or, if the first business year beginning on or after April 1, 2012 is not a consolidated business year, the first day of that business year) to the day before the date of that qualified company split) from 48 months (or, if the consolidated parent corporation or its consolidated subsidiary corporation is a small or medium-sized consolidated parent corporation or a small or medium-sized consolidated subsidiary corporation, 120 months)".

第八項又は附則第六十五条第十一項の分割承継法人（その適格分割後において連結法人に該当するものに限る。）のその適格分割の日を含む連結事業年度以後の各連結事業年度（当該適格分割の日を含む事業年度が連結事業年度に該当しない場合には、当該事業年度後の各連結事業年度）に係る第二項の規定の適用については、同項に規定する特別修繕準備金の金額は、第八項又は同条第十一項の規定により当該分割承継法人が有するものとみなされた特別修繕準備金の金額を含むものとする。この場合において、当該分割承継法人が有するものとみなされた特別修繕準備金の金額については、第二項中「当該各連結事業年度の月数を乗じてこれを四十八（当該連結親法人又はその連結子法人が、中小連結親法人又は中小連結子法人である場合には、百二十）で除して」とあるのは、「当該各連結事業年度の月数（当該適格分割の日を含む連結事業年度にあっては、同日から同日を含む連結事業年度終了の日までの期間の月数）を乗じてこれを四十八月（当該連結親法人又はその連結子法人が、中小連結親法人又は中小連結子法人である場合には、百二十月）から経過期間（平成二十四年四月一日以後最初に開始する連結事業年度開始の日（同年四月一日以後最初に開始する事業年度が連結事業年度に該当しない場合には、当該事業年度開始の日）から当該適格分割の日の前日までの期間をいう。）の月数を控除した月数で除して」とする。

Where a consolidated parent corporation or its consolidated subsidiary corporation that is subject to the provisions of paragraph (2) has transferred an asset with a reserve set to a corporation receiving a capital contribution in kind through a qualified capital contribution in kind, the amount of the reserve for special repairs pertaining to that asset with a reserve set immediately before that qualified capital contribution in kind is to be succeeded to by that corporation receiving a capital contribution in kind. In this case, the amount of the reserve for special repairs that the corporation receiving a capital contribution in kind has succeeded to is deemed to be the amount of the reserve for special repairs referred to in that paragraph held by that corporation receiving a capital contribution in kind as of the date of that qualified capital contribution in kind (or, if the business year of that corporation receiving a capital contribution in kind that includes the date of that qualified capital contribution in kind is not a consolidated business year, the amount of the reserve for special repairs referred to in Article 65, paragraph (2) of the Supplementary Provisions).

第二項の規定の適用を受ける連結親法人又はその連結子法人が、適格現物出資により被現物出資法人に準備金設定資産を移転した場合には、その適格現物出資直前における当該準備金設定資産に係る特別修繕準備金の金額は、当該被現物出資法人に引き継ぐものとする。この場合において、その被現物出資法人が引継ぎを受けた特別修繕準備金の金額は、当該被現物出資法人がその適格現物出資の日において有する同項の特別修繕準備金の金額（当該被現物出資法人の当該適格現物出資の日を含む事業年度が連結事業年度に該当しない場合には、附則第六十五条第二項の特別修繕準備金の金額）とみなす。

In the case referred to in the preceding paragraph, for the consolidated business year of the consolidated parent corporation or its consolidated subsidiary corporation that is subject to the provisions of paragraph (2) that includes the date of the qualified capital contribution in kind (excluding a consolidated business year in the case where that date is the first day of the consolidated business year of that consolidated parent corporation or its consolidated subsidiary corporation), the provisions of that paragraph apply by deeming the day before the date of that qualified capital contribution in kind to be the end of that consolidated business year. In this case, the phrase "the number of months in each consolidated business year" in that paragraph is deemed to be replaced with "the number of months in each consolidated business year (or, for the consolidated business year that includes the date of that qualified capital contribution in kind, the number of months in the period from the first day of the consolidated business year that includes the date of that qualified capital contribution in kind to the day before the date of that qualified capital contribution in kind)".

前項の場合において、第二項の規定の適用を受ける連結親法人又はその連結子法人のその適格現物出資の日を含む連結事業年度（同日が当該連結親法人又はその連結子法人の連結事業年度開始の日である場合の当該連結事業年度を除く。）については、当該適格現物出資の日の前日を当該連結事業年度終了の日とみなして、同項の規定を適用する。この場合において、同項中「当該各連結事業年度の月数」とあるのは、「当該各連結事業年度の月数（当該適格現物出資の日を含む連結事業年度にあっては、当該適格現物出資の日を含む連結事業年度開始の日から当該適格現物出資の日の前日までの期間の月数）」とする。

With regard to the application of the provisions of paragraph (2) to each consolidated business year of a corporation receiving a capital contribution in kind referred to in paragraph (11) or Article 65, paragraph (15) of the Supplementary Provisions (limited to one that is a consolidated corporation after that qualified capital contribution in kind) on or after the consolidated business year that includes the date of the qualified capital contribution in kind (or, if the business year that includes the date of that qualified capital contribution in kind is not a consolidated business year, each consolidated business year after that business year), the amount of the reserve for special repairs prescribed in that paragraph is to include the amount of the reserve for special repairs that the corporation receiving a capital contribution in kind is deemed to hold pursuant to the provisions of paragraph (11) or paragraph (15) of that Article. In this case, with regard to the amount of the reserve for special repairs that the corporation receiving a capital contribution in kind is deemed to hold, the phrase "by the number of months in each consolidated business year and dividing the result by 48 (or, if the consolidated parent corporation or its consolidated subsidiary corporation is a small or medium-sized consolidated parent corporation or a small or medium-sized consolidated subsidiary corporation, by 120)" in paragraph (2) is deemed to be replaced with "by the number of months in each consolidated business year (or, for the consolidated business year that includes the date of that qualified capital contribution in kind, the number of months in the period from that date to the end of the consolidated business year that includes that date) and dividing the result by the number of months obtained by deducting the number of months in the elapsed period (meaning the period from the first day of the first consolidated business year beginning on or after April 1, 2012 (or, if the first business year beginning on or after April 1, 2012 is not a consolidated business year, the first day of that business year) to the day before the date of that qualified capital contribution in kind) from 48 months (or, if the consolidated parent corporation or its consolidated subsidiary corporation is a small or medium-sized consolidated parent corporation or a small or medium-sized consolidated subsidiary corporation, 120 months)".

第十一項又は附則第六十五条第十五項の被現物出資法人（その適格現物出資後において連結法人に該当するものに限る。）のその適格現物出資の日を含む連結事業年度以後の各連結事業年度（当該適格現物出資の日を含む事業年度が連結事業年度に該当しない場合には、当該事業年度後の各連結事業年度）に係る第二項の規定の適用については、同項に規定する特別修繕準備金の金額は、第十一項又は同条第十五項の規定により当該被現物出資法人が有するものとみなされた特別修繕準備金の金額を含むものとする。この場合において、当該被現物出資法人が有するものとみなされた特別修繕準備金の金額については、第二項中「当該各連結事業年度の月数を乗じてこれを四十八（当該連結親法人又はその連結子法人が、中小連結親法人又は中小連結子法人である場合には、百二十）で除して」とあるのは、「当該各連結事業年度の月数（当該適格現物出資の日を含む連結事業年度にあっては、同日から同日を含む連結事業年度終了の日までの期間の月数）を乗じてこれを四十八月（当該連結親法人又はその連結子法人が、中小連結親法人又は中小連結子法人である場合には、百二十月）から経過期間（平成二十四年四月一日以後最初に開始する連結事業年度開始の日（同年四月一日以後最初に開始する事業年度が連結事業年度に該当しない場合には、当該事業年度開始の日）から当該適格現物出資の日の前日までの期間をいう。）の月数を控除した月数で除して」とする。

Supplementary Provisions, Article 83Transitional Measures Concerning Special Provisions on Taxation Where a Consolidated Corporation Makes an Expenditure for Undisclosed Purposes

第八十三条（連結法人が使途秘匿金の支出をした場合の課税の特例に関する経過措置）

The provisions of Article 68-67, paragraph (7) of the New Act on Special Measures Concerning Taxation apply to questions, inspections, or requests for presentation or submission under the provisions of of the New Act on General Rules for National Taxes (limited to the part pertaining to ) that are made on or after January 1, 2013 to a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation (excluding those pertaining to an investigation, etc. covered by the transitional measures prescribed in of the Supplementary Provisions).

の規定は、平成二十五年一月一日以後に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に対して行う（に係る部分に限る。）の規定による質問、検査又は提示若しくは提出の要求（に規定する経過措置調査等に係るものを除く。）について適用する。

The provisions then in force continue to govern questions or inspections under the provisions of of the Former Corporation Tax Act (including as applied mutatis mutandis pursuant to of the Former Corporation Tax Act) that were made on or before December 31, 2012 to a consolidated parent corporation referred to in of the Former Act on Special Measures Concerning Taxation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation (including those pertaining to an investigation covered by the transitional measures prescribed in of the Supplementary Provisions).

平成二十四年十二月三十一日以前にの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に対して行った（において準用する場合を含む。）の規定による質問又は検査（に規定する経過措置調査に係るものを含む。）については、なお従前の例による。

Supplementary Provisions, Article 84Transitional Measures Concerning Special Provisions on Taxation on Transactions of Consolidated Corporations with Foreign Affiliates

第八十四条（連結法人の国外関連者との取引に係る課税の特例に関する経過措置）

The provisions of Article 68-88, paragraphs (8), (10) (excluding the part pertaining to ) and (11) of the New Act on Special Measures Concerning Taxation apply to questions, inspections, or requests for presentation or submission that are made on or after January 1, 2013 to a person engaged in a business of the same type prescribed in (excluding those pertaining to an investigation of a consolidated corporation prescribed in that has continued from before that date (limited to an investigation in which, before that date, questions or inspections pertaining to that investigation under the provisions of of the Former Corporation Tax Act, or under the provisions of of the Former Corporation Tax Act as applied mutatis mutandis pursuant to of the Former Corporation Tax Act, had been made to that consolidated corporation; hereinafter referred to in this paragraph as an "investigation covered by the transitional measures")), and the provisions then in force continue to govern questions or inspections under the provisions of of the Former Act on Special Measures Concerning Taxation that were made before that date to a person engaged in a business of the same type prescribed in (including those pertaining to an investigation covered by the transitional measures).

、（に係る部分を除く。）及びの規定は、平成二十五年一月一日以後にに規定する同種の事業を営む者に対して行う質問、検査又は提示若しくは提出の要求（に規定する連結法人につき同日前から引き続き行われている調査（同日前に当該連結法人に対して当該調査に係る又はにおいて準用するの規定による質問又は検査を行っていたものに限る。以下この項において「経過措置調査」という。）に係るものを除く。）について適用し、同日前にに規定する同種の事業を営む者に対して行ったの規定による質問又は検査（経過措置調査に係るものを含む。）については、なお従前の例による。

The provisions of Article 68-88, paragraph (9) and paragraph (10) (limited to the part pertaining to ) of the New Act on Special Measures Concerning Taxation apply to books and documents prescribed in that are submitted on or after January 1, 2013.

及び（に係る部分に限る。）の規定は、平成二十五年一月一日以後に提出されるに規定する帳簿書類について適用する。

The provisions of Article 68-88, paragraph (17) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the statutory due date for filing a return prescribed in Article 23, paragraph (1) of the Act on General Rules for National Taxes falls on or after the Effective Date.

の規定は、施行日以後に国税通則法第二十三条第一項に規定する法定申告期限が到来する法人税について適用する。

The provisions of Article 68-88, paragraph (18) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the time limit or date specified in the items of falls on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the time limit or date specified in the items of of the Former Act on Special Measures Concerning Taxation fell before the Effective Date.

の規定は、施行日以後に各号に定める期限又は日が到来する法人税について適用し、施行日前に各号に定める期限又は日が到来した法人税については、なお従前の例による。

The provisions of Article 68-88, paragraph (21) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the time limit or date specified in the items of falls on or after the Effective Date.

の規定は、施行日以後に各号に定める期限又は日が到来する法人税について適用する。

With regard to the application of the provisions of Article 68-88, paragraph (23) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to December 31, 2012, the phrase "through and " in is deemed to be replaced with "through ".

施行日から平成二十四年十二月三十一日までの間におけるの規定の適用については、中「まで及び」とあるのは、「まで」とする。

Supplementary Provisions, Article 86Transitional Measures Concerning Special Provisions on Liquor Tax, etc.

第八十六条（酒税等の特例に関する経過措置）

The provisions of Article 87-8, paragraph (4), Article 88-7, paragraph (9), Article 89-2, paragraph (10), Article 89-3, paragraph (4), Article 89-4, paragraph (2), Article 90, paragraph (4) and Article 90-2, paragraph (2) of the New Act on Special Measures Concerning Taxation (excluding the parts of those provisions that apply mutatis mutandis the provisions of and (limited to the part pertaining to of the New Act on General Rules for National Taxes) of the New Act on General Rules for National Taxes) (hereinafter referred to in this paragraph as the "provisions of the new Act") apply to questions, inspections, requests for presentation or submission, or the taking of samples under the provisions of or of the New Act on General Rules for National Taxes as applied mutatis mutandis under the provisions of the new Act that are made on or after January 1, 2013 to persons prescribed in the provisions of the new Act (excluding those pertaining to an investigation that has continued from before that date (limited to an investigation in which, before that date, questions, inspections or the taking of samples pertaining to that investigation under the provisions of of the Former Liquor Tax Act, or of the Former Gasoline Tax Act and of the Former Local Gasoline Tax Act, as applied mutatis mutandis under the provisions of , , , , , and of the Former Act on Special Measures Concerning Taxation (hereinafter referred to in this paragraph as the "provisions of the former Act"), had been made to those persons; hereinafter referred to in this paragraph as an "investigation covered by the transitional measures")), and the provisions then in force continue to govern questions, inspections or the taking of samples under the provisions of of the Former Liquor Tax Act, or of the Former Gasoline Tax Act and of the Former Local Gasoline Tax Act, as applied mutatis mutandis under the provisions of the former Act, that were made before that date to persons prescribed in the provisions of the former Act (including those pertaining to an investigation covered by the transitional measures).

、、、、、及び（これらの及び（に係る部分に限る。）の規定を準用する部分を除く。）の規定（以下この項において「新法の規定」という。）は、平成二十五年一月一日以後に新法の規定に規定する者に対して行う新法の規定において準用する又はの規定による質問、検査、提示若しくは提出の要求又は採取（同日前から引き続き行われている調査（同日前にこれらの者に対して当該調査に係る、、、、、及びの規定（以下この項において「旧法の規定」という。）において準用する又は及びの規定による質問、検査又は採取を行っていたものに限る。以下この項において「経過措置調査」という。）に係るものを除く。）について適用し、同日前に旧法の規定に規定する者に対して行った旧法の規定において準用する又は及びの規定による質問、検査又は採取（経過措置調査に係るものを含む。）については、なお従前の例による。

The provisions of Article 88-7, paragraph (9), Article 89-2, paragraph (10), Article 89-3, paragraph (4), Article 89-4, paragraph (2), Article 90, paragraph (4) and Article 90-2, paragraph (2) of the New Act on Special Measures Concerning Taxation (limited to the parts of those provisions that apply mutatis mutandis the provisions of and (limited to the part pertaining to of the New Act on General Rules for National Taxes) of the New Act on General Rules for National Taxes) apply to articles prescribed in of the New Act on General Rules for National Taxes that are submitted on or after January 1, 2013.

、、、、及び（これらの及び（に係る部分に限る。）の規定を準用する部分に限る。）の規定は、平成二十五年一月一日以後に提出されるに規定する物件について適用する。

Supplementary Provisions, Article 90Transitional Measures Concerning Special Provisions on Petroleum and Coal Tax

第九十条（石油石炭税の特例に関する経過措置）

The provisions of Article 90-4-2, paragraph (2) or Article 90-6-2, paragraph (5) of the New Act on Special Measures Concerning Taxation (excluding the parts of those provisions that apply mutatis mutandis the provisions of and (limited to the part pertaining to of the New Act on General Rules for National Taxes) of the New Act on General Rules for National Taxes) (hereinafter referred to in this paragraph as the "provisions of the new Act") apply to questions, inspections, requests for presentation or submission, or the taking of samples under the provisions of of the New Act on General Rules for National Taxes as applied mutatis mutandis under the provisions of the new Act that are made on or after January 1, 2013 to persons prescribed in the provisions of the new Act (excluding those pertaining to an investigation that has continued from before that date (limited to an investigation in which, before that date, questions, inspections or the taking of samples pertaining to that investigation under the provisions of of the Former Petroleum and Coal Tax Act as applied mutatis mutandis under the provisions of or of the Former Act on Special Measures Concerning Taxation (hereinafter referred to in this paragraph as the "provisions of the former Act") had been made to those persons; hereinafter referred to in this paragraph as an "investigation covered by the transitional measures")), and the provisions then in force continue to govern questions, inspections or the taking of samples under the provisions of of the Former Petroleum and Coal Tax Act as applied mutatis mutandis under the provisions of the former Act that were made before that date to persons prescribed in the provisions of the former Act (including those pertaining to an investigation covered by the transitional measures).

又は（これらの及び（に係る部分に限る。）の規定を準用する部分を除く。）の規定（以下この項において「新法の規定」という。）は、平成二十五年一月一日以後に新法の規定に規定する者に対して行う新法の規定において準用するの規定による質問、検査、提示若しくは提出の要求又は採取（同日前から引き続き行われている調査（同日前にこれらの者に対して当該調査に係る又はの規定（以下この項において「旧法の規定」という。）において準用するの規定による質問、検査又は採取を行っていたものに限る。以下この項において「経過措置調査」という。）に係るものを除く。）について適用し、同日前に旧法の規定に規定する者に対して行った旧法の規定において準用するの規定による質問、検査又は採取（経過措置調査に係るものを含む。）については、なお従前の例による。

The provisions of Article 90-4-2, paragraph (2) or Article 90-6-2, paragraph (5) of the New Act on Special Measures Concerning Taxation (limited to the parts of those provisions that apply mutatis mutandis the provisions of and (limited to the part pertaining to of the New Act on General Rules for National Taxes) of the New Act on General Rules for National Taxes) apply to articles prescribed in of the New Act on General Rules for National Taxes that are submitted on or after January 1, 2013.

又は（これらの及び（に係る部分に限る。）の規定を準用する部分に限る。）の規定は、平成二十五年一月一日以後に提出されるに規定する物件について適用する。

Supplementary Provisions, Article 104Transitional Measures Concerning Penal Provisions

第百四条（罰則に関する経過措置）

With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.

この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。

Supplementary Provisions, Article 104-2Transitional Measures in the Case Where the Date of Promulgation of This Act Falls After April 1, 2011

第百四条の二（この法律の公布の日が平成二十三年四月一日後となる場合における経過措置）

Matters necessary with regard to the application of the provisions of each Act as amended by this Act in the case where the date of promulgation of this Act falls after April 1, 2011 (including the replacement of terms in the provisions of these Supplementary Provisions) and other transitional measures necessary for the smooth enforcement of this Act are specified by Cabinet Order.

この法律の公布の日が平成二十三年四月一日後となる場合におけるこの法律による改正後のそれぞれの法律の規定の適用に関し必要な事項（この附則の規定の読替えを含む。）その他のこの法律の円滑な施行に関し必要な経過措置は、政令で定める。

Supplementary Provisions, Article 105Delegation of Other Transitional Measures to Cabinet Order

第百五条（その他の経過措置の政令への委任）

Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.

この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。

Supplementary Provisions, Article 106Review Toward Improving the Tax Payment Environment

第百六条（納税環境の整備に向けた検討）

The government is to continue to conduct a review toward improving the tax payment environment, from the perspective of contributing to the protection of the interests of taxpayers with respect to national taxes and of ensuring the proper and smooth operation of tax administration.

政府は、国税に関する納税者の利益の保護に資するとともに、税務行政の適正かつ円滑な運営を確保する観点から、納税環境の整備に向け、引き続き検討を行うものとする。

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