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Supplementary Provisions, Article 23Transitional Measures Concerning Special Provisions on the Amount of Special Credits Deducted from the Amount of Corporation Tax

第二十三条（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 (referred to in the following paragraph as the "2014 New Act on Special Measures Concerning Taxation") in the case where the provisions of paragraph (1) of the preceding Article 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 22, paragraph (1) of the Supplementary Provisions of the Amending 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 amount obtained by deducting, from the maximum tax credit prescribed in , the amount that cannot be fully deducted even through the deduction under , 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 through the deduction under ; the same applies hereinafter in , except in and )
and and , and , and of the Former Act on Special Measures Concerning Taxation Kept in Force
or 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
the items of the items of as read with the replacement of terms pursuant to the provisions of Article 34, paragraph (1) of the Supplementary Provisions of the Amending Act

前条第一項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租税特別措置法（次項において「平成二十六年新租税特別措置法」という。）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（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。以下この条において「改正法」という。）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（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
及び及び並びに、及び
又は若しくは又は
若しくは、若しくは
各号改正法附則第三十四条第一項の規定により読み替えられた各号

With regard to the application of the provisions of of the 2014 New Act on Special Measures Concerning Taxation in the case where the provisions of paragraph (1) of the preceding Article apply and where the provisions of as amended by (hereinafter referred to in this paragraph as the "2014 New Earthquake Special Provisions Act") apply, notwithstanding the provisions of the preceding paragraph and of the 2014 New Earthquake Special Provisions Act, the words in the middle column of the following table in the provisions of of the 2014 New Act on Special Measures Concerning Taxation 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 22, paragraph (1) of the Supplementary Provisions of the Amending Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in ), the provisions of or (hereinafter referred to as the "Earthquake Special Provisions Act" in ), the provisions of or , the provisions of or , the provisions of , the provisions of and the provisions of ; 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 amount obtained by deducting, from the maximum tax credit prescribed in , the amount that cannot be fully deducted even through the deduction under , 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 through the deduction under ; for the provisions of or , respectively, the amount obtained by deducting, from the maximum tax credit prescribed in , the amount that cannot be fully deducted even through the deduction under , 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 through the deduction under ; for the provisions of or , respectively, the amount obtained by deducting, from the maximum tax credit prescribed in , the amount that cannot be fully deducted even through the deduction under , 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 through the deduction under ; for the provisions of or , respectively, the amount obtained by deducting, from the maximum tax credit prescribed in , the amount that cannot be fully deducted even through the deduction under , 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 through the deduction under ; for the provisions of , the amount obtained by deducting, from the maximum tax credit prescribed in , the amount that cannot be fully deducted even through the deduction under ; for the provisions of , the amount obtained by deducting, from the maximum tax credit prescribed in , the amount that cannot be fully deducted even through the deduction under ; and for the provisions of , the amount obtained by deducting, from the maximum tax credit prescribed in , the amount that cannot be fully deducted even through the deduction under ; the same applies hereinafter in , except in and )
and and , , and of the Former Act on Special Measures Concerning Taxation Kept in Force, and and , and , and and
or or , of the Former Act on Special Measures Concerning Taxation Kept in Force, or , or
blue returnfinal return prescribed in
"又は" (or) "若しくは" (or, joining a smaller group of alternatives)
or , or of the Former Act on Special Measures Concerning Taxation Kept in Force
those falling underthose falling under, or those that would fall under the carried-over excess of the tax credit limit prescribed in , or if those provisions were applied,
blue returnfinal return prescribed in
the items of the items of as read with the replacement of terms pursuant to the provisions of Article 34, paragraph (2) of the Supplementary Provisions of the Amending Act

前条第一項の規定の適用がある場合で、かつ、の規定による改正後の東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（以下この項において「平成二十六年新震災特例法」という。）の規定の適用がある場合におけるの規定の適用については、前項及びの規定にかかわらず、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（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。以下この条において「改正法」という。）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（以下において「旧効力措置法」という。）又はの規定、東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（以下において「震災特例法」という。）又はの規定、又はの規定、又はの規定、の規定、の規定及びの規定を含む。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し、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し、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し、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し、の規定にあつては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とし、の規定にあつては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とし、の規定にあつては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とする。及びを除き、以下において同じ。）を
及び及び、、及び並びに及び、及び、及び並びに
又は若しくは、又は、若しくは
青色申告書に規定する確定申告書
又は若しくは
若しくは、若しくは
該当するものに該当するもの又は、若しくはの規定を適用したならばこれらの規定に規定する繰越税額控除限度超過額に該当するものに
青色申告書に規定する確定申告書
各号改正法附則第三十四条第二項の規定により読み替えられた各号
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