Supplementary Provisions, Article 77Transitional Measures Concerning Special Provisions on Taxation on Consolidated Income from the Sale of Beef Cattle by Agricultural Production Corporations That Are Consolidated Corporations
第七十七条（連結法人である農業生産法人の肉用牛の売却に係る連結所得の課税の特例に関する経過措置）
The provisions of Article 68-101 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years, ending on or after April 1, 2012, 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 consolidated business years, which ended 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. In such a case, with regard to the application of the provisions of that Article in a consolidated business year, which began before that date and ends 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, the terms and phrases listed in the middle column of the following table that appear in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
| Paragraph (1) | (where the beef cattle sold, under Order of the Ministry of Finance | (where, within the period from April 1, 2012 to the end of that consolidated business year, the beef cattle sold, under Order of the Ministry of Finance |
| and, under Order of the Ministry of Finance | and where the beef cattle sold, under Order of the Ministry of Finance | |
| (the consolidated business year that includes the date of that sale | (the period from the date of commencement of that consolidated business year to March 31, 2012 (hereinafter referred to as the "prior period" in this paragraph) and the period from April 1 of that year to the end of that consolidated business year (hereinafter referred to as the "transitional period" in this paragraph) | |
| 1,500 head | the number of head obtained by adding together the number of head calculated by multiplying 2,000 head by the number of months in that prior period and dividing the result by 12 and the number of head calculated by multiplying 1,500 head by the number of months in that transitional period and dividing the result by 12 | |
| , 1,500 head | , out of the total number of head of beef cattle that are tax-exempt raised cattle within that prior period and transitional period, the number of head so added together | |
| Paragraph (4) | consolidated business year | consolidated business year (excluding a consolidated business year that began before April 1, 2012 and ends on or after that date) |
| Paragraph (5) | the preceding paragraph | paragraph (1) as the terms and phrases therein are deemed to be replaced pursuant to the provisions of Article 77 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. to Develop the Tax System in Response to the Current Severe Economic Situation and Employment Conditions (Act No. 82 of 2011) |
新租税特別措置法第六十八条の百一の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の平成二十四年四月一日以後に終了する連結事業年度分の法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の同日前に終了した連結事業年度分の法人税については、なお従前の例による。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同条の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
| 第一項 | （その売却した肉用牛が、財務省令 | （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内にその売却した肉用牛が財務省令 |
| とし、財務省令 | とし、その売却した肉用牛が財務省令 | |
| （当該売却をした日を含む連結事業年度 | （当該連結事業年度開始の日から平成二十四年三月三十一日までの期間（以下この項において「従前期間」という。）及び同年四月一日から当該連結事業年度終了の日までの期間（以下この項において「経過期間」という。） | |
| が千五百頭 | が二千頭に当該従前期間の月数を乗じてこれを十二で除して計算した頭数と千五百頭に当該経過期間の月数を乗じてこれを十二で除して計算した頭数とを合計した頭数 | |
| 、千五百頭 | 、当該従前期間及び経過期間内の当該免税対象飼育牛に該当する肉用牛の頭数の合計のうち当該合計した頭数 | |
| 第四項 | 連結事業年度が | 連結事業年度（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を除く。）が |
| 第五項 | 前項 | 現下の厳しい経済状況及び雇用情勢に対応して税制の整備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八十二号）附則第七十七条の規定により読み替えられた第一項 |