Supplementary Provisions, Article 38Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets of Consolidated Corporations
第三十八条（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 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 (iii) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to 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 carries out on or after January 1, 2012, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-75, 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 carried out before that date.
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三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平成二十四年一月一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行った旧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 the right-hand column of item (ix) 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 that item, in the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation transfers assets listed in the left-hand column of that item on or after January 1, 2012 and acquires the assets listed in the right-hand column of that item on or after that date, and to the special account or special account during the year referred to in Article 68-79, paragraph (1) or (3) of the New Act on Special Measures Concerning Taxation pertaining to those assets, and the provisions then in force continue to govern assets listed in the right-hand column of item (ix) of the table in Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were acquired before that date or are acquired on or after that date in the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation transferred assets listed in the left-hand column of that item before that date, and the special account or special account during the year referred to in Article 68-79, paragraph (1) or (3) of the Former Act on Special Measures Concerning Taxation pertaining to those assets, as well as assets listed in the right-hand column of that item that were acquired before that date in the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation transfers assets listed in the left-hand column of that item on or after that 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九号の下欄に係る部分に限る。）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一月一日以後に同号の上欄に掲げる資産の譲渡をして、同日以後に同号の下欄に掲げる資産の取得をする場合の当該資産及び当該資産に係る新租税特別措置法第六十八条の七十九第一項又は第三項の特別勘定又は期中特別勘定について適用し、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旧租税特別措置法第六十八条の七十八第一項の表の第九号の上欄に掲げる資産の譲渡をした場合における同日前に取得をした同号の下欄に掲げる資産又は同日以後に取得をする同欄に掲げる資産及びこれらの資産に係る旧租税特別措置法第六十八条の七十九第一項又は第三項の特別勘定又は期中特別勘定並び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が同日以後に同号の上欄に掲げる資産の譲渡をする場合における同日前に取得をした同号の下欄に掲げる資産については、なお従前の例による。