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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。

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