Supplementary Provisions, Article 72Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets by Consolidated Corporations
第七十二条（連結法人の資産の譲渡等の場合の課税の特例に関する経過措置）
The provisions then in force continue to govern corporation tax on a transfer of assets prescribed in Article 68-70, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited to the part concerning Article 64, paragraph (1), item (iv) 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 before the Effective Date.
連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に行った旧租税特別措置法第六十八条の七十第一項（旧租税特別措置法第六十四条第一項第四号に係る部分に限る。）に規定する資産の譲渡に係る法人税については、なお従前の例による。
The provisions of Article 68-75, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 65-4, paragraph (1), item (xiv)-2 of the New Act on Special Measures Concerning Taxation) apply to corporation tax on a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the New 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 makes on or after the date specified in Article 1, item (xi) of the Supplementary Provisions.
新租税特別措置法第六十八条の七十五第一項（新租税特別措置法第六十五条の四第一項第十四号の二に係る部分に限る。）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附則第一条第十一号に定める日以後に行う新租税特別措置法第六十八条の七十五第一項に規定する土地等の譲渡に係る法人税について適用する。
The provisions of Articles 68-78 through 68-80 of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i) or (x) of the table in Article 68-78, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to assets listed in the right-hand column of item (i) or (x) of that table that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires on or after the Effective Date, and the provisions then in force continue to govern assets listed in the right-hand column of item (i) or (xix) of the table in Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired before the Effective Date.
新租税特別措置法第六十八条の七十八から第六十八条の八十まで（新租税特別措置法第六十八条の七十八第一項の表の第一号又は第十号に係る部分に限る。）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施行日以後に取得をする同表の第一号又は第十号の下欄に掲げる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施行日前に取得をした旧租税特別措置法第六十八条の七十八第一項の表の第一号又は第十九号の下欄に掲げる資産については、なお従前の例による。
The provisions then in force continue to govern corporation tax on a transfer of assets listed in the left-hand column of items (ii) through (iv), (viii), (xi) through (xiii), (xvi) or (xviii) of the table in Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made before the Effective Date.
連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に行った旧租税特別措置法第六十八条の七十八第一項の表の第二号から第四号まで、第八号、第十一号から第十三号まで、第十六号又は第十八号の上欄に掲げる資産の譲渡に係る法人税については、なお従前の例による。
The provisions of Articles 68-78 through 68-80 of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (ii), (iv) or (v) of the table in Article 68-78, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to corporation tax on a transfer of assets listed in the left-hand column of item (ii), (iv) or (v) of that table that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax on a transfer of assets listed in the left-hand column of item (v), (vii) or (ix) of the table in Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made before the Effective Date.
新租税特別措置法第六十八条の七十八から第六十八条の八十まで（新租税特別措置法第六十八条の七十八第一項の表の第二号、第四号又は第五号に係る部分に限る。）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施行日以後に行う同表の第二号、第四号又は第五号の上欄に掲げる資産の譲渡に係る法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に行った旧租税特別措置法第六十八条の七十八第一項の表の第五号、第七号又は第九号の上欄に掲げる資産の譲渡に係る法人税については、なお従前の例による。
The provisions of Article 68-84, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax on a transfer of owned adjacent land, etc. prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax on a transfer of owned adjacent land, etc. prescribed in Article 68-84, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made before the Effective Date.
新租税特別措置法第六十八条の八十四第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に行う同項に規定する所有隣接土地等の譲渡に係る法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に行った旧租税特別措置法第六十八条の八十四第一項に規定する所有隣接土地等の譲渡に係る法人税については、なお従前の例による。