Supplementary Provisions, Article 34Transitional Measures Concerning Special Provisions on the Special Deduction Amount to Be Deducted from the Amount of Corporation Tax of a Consolidated Corporation
第三十四条（連結法人の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 68-15-7 of the Act on Special Measures Concerning Taxation as amended by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) (referred to as the "2014 New Act on Special Measures Concerning Taxation" in the following paragraph) in the case where the provisions of paragraph (1) of the preceding Article apply, the terms listed in the middle column of the following table in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms listed in the right-hand column of that table.
| Paragraph (1) | the provisions listed in the following items | the provisions listed in the following items (including the provisions of Article 68-14, paragraph (2) or (3) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012; hereinafter referred to as the "Amending Act" in this Article), which remains in force pursuant to the provisions of Article 33, 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 this Article); the same applies hereinafter in this Article) |
| the amount specified in each of those items | the amount specified in each of those items (for the provisions of Article 68-14, paragraph (2) or (3) of the Former Act on Special Measures Concerning Taxation Kept in Force, the total of the amounts obtained by deducting, from the maximum tax credit prescribed in paragraph (2) of that Article, the amount that cannot be fully deducted even by the deduction under that paragraph, or the total of the amounts obtained by deducting, from the carried-over excess of the tax credit limit prescribed in paragraph (3) of that Article, the amount that cannot be fully deducted even by the deduction under that paragraph, respectively; except in item (iii) and paragraph (4), the same applies hereinafter in this Article) | |
| and paragraph (8) | and paragraph (8), and Article 68-14, paragraphs (2), (3) and (5) of the Former Act on Special Measures Concerning Taxation Kept in Force | |
| Paragraph (2) | or Article 68-15-4, paragraph (3) | or Article 68-15-4, paragraph (3), or Article 68-14, paragraph (3) of the Former Act on Special Measures Concerning Taxation Kept in Force |
| Paragraph (3) | or Article 68-15-4, paragraph (4) | , Article 68-15-4, paragraph (4) or Article 68-14, paragraph (4) of the Former Act on Special Measures Concerning Taxation Kept in Force |
| Paragraph (4) | each item of Article 42-13, paragraph (1) | each item of Article 42-13, paragraph (1) as replaced pursuant to the provisions of Article 23, 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所得税法等の一部を改正する法律（平成二十六年法律第十号）第十条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。）第六十八条の十五の七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 | 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。）附則第三十三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改正法第一条の規定による改正前の租税特別措置法（以下この条において「旧効力措置法」という。）第六十八条の十四第二項又は第三項の規定を含む。以下この条において同じ。） |
| 当該各号に定める金額を | 当該各号に定める金額（旧効力措置法第六十八条の十四第二項又は第三項の規定にあつては、それぞれ同条第二項に規定する税額控除限度額のうち同項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の合計額又は同条第三項に規定する繰越税額控除限度超過額のうち同項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の合計額とする。第三号及び第四項を除き、以下この条において同じ。）を | |
| 及び第八項 | 及び第八項並びに旧効力措置法第六十八条の十四第二項、第三項及び第五項 | |
| 第二項 | 又は第六十八条の十五の四第三項 | 若しくは第六十八条の十五の四第三項又は旧効力措置法第六十八条の十四第三項 |
| 第三項 | 若しくは第六十八条の十五の四第四項 | 、第六十八条の十五の四第四項若しくは旧効力措置法第六十八条の十四第四項 |
| 第四項 | 第四十二条の十三第一項各号 | 改正法附則第二十三条第一項の規定により読み替えられた第四十二条の十三第一項各号 |
With regard to the application of the provisions of Article 68-15-7 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 the provisions of Articles 25-2 through 25-3-3 of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake as amended by Article 13 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) (hereinafter referred to as the "2014 New Earthquake Special Provisions Act" in this paragraph) also apply, notwithstanding the provisions of the preceding paragraph and Article 25-4, paragraph (1) of the 2014 New Earthquake Special Provisions Act, the terms listed in the middle column of the following table in the provisions of Article 68-15-7 of the 2014 New Act on Special Measures Concerning Taxation listed in the left-hand column of that table are deemed to be replaced with the terms listed in the right-hand column of that table.
| Paragraph (1) | the provisions listed in the following items | the provisions listed in the following items (including the provisions of Article 68-14, paragraph (2) or (3) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012; hereinafter referred to as the "Amending Act" in this Article), which remains in force pursuant to the provisions of Article 33, 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 this Article), the provisions of Article 25-2, paragraph (2) or (3) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake (hereinafter referred to as the "Earthquake Special Provisions Act" in this Article), the provisions of Article 25-2-2, paragraph (2) or (3) of the Earthquake Special Provisions Act, the provisions of Article 25-2-3, paragraph (2) or (3) of the Earthquake Special Provisions Act, the provisions of Article 25-3, paragraph (1) of the Earthquake Special Provisions Act, the provisions of Article 25-3-2, paragraph (1) of the Earthquake Special Provisions Act and the provisions of Article 25-3-3, paragraph (1) of the Earthquake Special Provisions Act; the same applies hereinafter in this Article) |
| the amount specified in each of those items | the amount specified in each of those items (for the provisions of Article 68-14, paragraph (2) or (3) of the Former Act on Special Measures Concerning Taxation Kept in Force, the total of the amounts obtained by deducting, from the maximum tax credit prescribed in paragraph (2) of that Article, the amount that cannot be fully deducted even by the deduction under that paragraph, or the total of the amounts obtained by deducting, from the carried-over excess of the tax credit limit prescribed in paragraph (3) of that Article, the amount that cannot be fully deducted even by the deduction under that paragraph, respectively; for the provisions of Article 25-2, paragraph (2) or (3) of the Earthquake Special Provisions Act, the total of the amounts obtained by deducting, from the maximum tax credit prescribed in paragraph (2) of that Article, the amount that cannot be fully deducted even by the deduction under that paragraph, or the total of the amounts obtained by deducting, from the carried-over excess of the tax credit limit prescribed in paragraph (3) of that Article, the amount that cannot be fully deducted even by the deduction under that paragraph, respectively; for the provisions of Article 25-2-2, paragraph (2) or (3) of the Earthquake Special Provisions Act, the total of the amounts obtained by deducting, from the maximum tax credit prescribed in paragraph (2) of that Article, the amount that cannot be fully deducted even by the deduction under that paragraph, or the total of the amounts obtained by deducting, from the carried-over excess of the tax credit limit prescribed in paragraph (3) of that Article, the amount that cannot be fully deducted even by the deduction under that paragraph, respectively; for the provisions of Article 25-2-3, paragraph (2) or (3) of the Earthquake Special Provisions Act, the total of the amounts obtained by deducting, from the maximum tax credit prescribed in paragraph (2) of that Article, the amount that cannot be fully deducted even by the deduction under that paragraph, or the total of the amounts obtained by deducting, from the carried-over excess of the tax credit limit prescribed in paragraph (3) of that Article, the amount that cannot be fully deducted even by the deduction under that paragraph, respectively; for the provisions of Article 25-3, paragraph (1) of the Earthquake Special Provisions Act, the amount obtained by deducting, from the maximum tax credit prescribed in that paragraph, the amount that cannot be fully deducted even by the deduction under that paragraph; for the provisions of Article 25-3-2, paragraph (1) of the Earthquake Special Provisions Act, the amount obtained by deducting, from the maximum tax credit prescribed in that paragraph, the amount that cannot be fully deducted even by the deduction under that paragraph; and for the provisions of Article 25-3-3, paragraph (1) of the Earthquake Special Provisions Act, the amount obtained by deducting, from the maximum tax credit prescribed in that paragraph, the amount that cannot be fully deducted even by the deduction under that paragraph; except in item (iii) and paragraph (4), the same applies hereinafter in this Article) | |
| and paragraph (8) | and paragraph (8), Article 68-14, paragraphs (2), (3) and (5) of the Former Act on Special Measures Concerning Taxation Kept in Force, and Article 25-2, paragraphs (2) and (3), Article 25-2-2, paragraphs (2) and (3), Article 25-2-3, paragraphs (2) and (3), and Articles 25-3 through 25-3-3 of the Earthquake Special Provisions Act | |
| Paragraph (2) | or Article 68-15-4, paragraph (3) | or Article 68-15-4, paragraph (3), Article 68-14, paragraph (3) of the Former Act on Special Measures Concerning Taxation Kept in Force, or Article 25-2, paragraph (3), Article 25-2-2, paragraph (3) or Article 25-2-3, paragraph (3) of the Earthquake Special Provisions Act |
| Paragraph (3) | "又は" (or) Article 68-10, paragraph (4) | "若しくは" (or, joining a smaller group of alternatives) Article 68-10, paragraph (4) |
| or Article 68-15-4, paragraph (4) | , Article 68-15-4, paragraph (4) or Article 68-14, paragraph (4) of the Former Act on Special Measures Concerning Taxation Kept in Force | |
| falls under | falls under, or that would fall under the carried-over excess of the tax credit limit prescribed in Article 25-2, paragraph (4), Article 25-2-2, paragraph (4) or Article 25-2-3, paragraph (4) of the Earthquake Special Provisions Act if those provisions were applied, | |
| Paragraph (4) | each item of Article 42-13, paragraph (1) | each item of Article 42-13, paragraph (1) as replaced pursuant to the provisions of Article 23, 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、所得税法等の一部を改正する法律（平成二十六年法律第十号）第十三条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。）第二十五条の二から第二十五条の三の三までの規定の適用がある場合における平成二十六年新租税特別措置法第六十八条の十五の七の規定の適用については、前項及び平成二十六年新震災特例法第二十五条の四第一項の規定にかかわらず、次の表の上欄に掲げる平成二十六年新租税特別措置法第六十八条の十五の七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 | 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。）附則第三十三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改正法第一条の規定による改正前の租税特別措置法（以下この条において「旧効力措置法」という。）第六十八条の十四第二項又は第三項の規定、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（以下この条において「震災特例法」という。）第二十五条の二第二項又は第三項の規定、震災特例法第二十五条の二の二第二項又は第三項の規定、震災特例法第二十五条の二の三第二項又は第三項の規定、震災特例法第二十五条の三第一項の規定、震災特例法第二十五条の三の二第一項の規定及び震災特例法第二十五条の三の三第一項の規定を含む。以下この条において同じ。） |
| 当該各号に定める金額を | 当該各号に定める金額（旧効力措置法第六十八条の十四第二項又は第三項の規定にあつてはそれぞれ同条第二項に規定する税額控除限度額のうち同項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の合計額又は同条第三項に規定する繰越税額控除限度超過額のうち同項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の合計額とし、震災特例法第二十五条の二第二項又は第三項の規定にあつてはそれぞれ同条第二項に規定する税額控除限度額のうち同項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の合計額又は同条第三項に規定する繰越税額控除限度超過額のうち同項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の合計額とし、震災特例法第二十五条の二の二第二項又は第三項の規定にあつてはそれぞれ同条第二項に規定する税額控除限度額のうち同項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の合計額又は同条第三項に規定する繰越税額控除限度超過額のうち同項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の合計額とし、震災特例法第二十五条の二の三第二項又は第三項の規定にあつてはそれぞれ同条第二項に規定する税額控除限度額のうち同項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の合計額又は同条第三項に規定する繰越税額控除限度超過額のうち同項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の合計額とし、震災特例法第二十五条の三第一項の規定にあつては同項に規定する税額控除限度額のうち同項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、震災特例法第二十五条の三の二第一項の規定にあつては同項に規定する税額控除限度額のうち同項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、震災特例法第二十五条の三の三第一項の規定にあつては同項に規定する税額控除限度額のうち同項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。第三号及び第四項を除き、以下この条において同じ。）を | |
| 及び第八項 | 及び第八項、旧効力措置法第六十八条の十四第二項、第三項及び第五項並びに震災特例法第二十五条の二第二項及び第三項、第二十五条の二の二第二項及び第三項、第二十五条の二の三第二項及び第三項並びに第二十五条の三から第二十五条の三の三まで | |
| 第二項 | 又は第六十八条の十五の四第三項 | 若しくは第六十八条の十五の四第三項、旧効力措置法第六十八条の十四第三項又は震災特例法第二十五条の二第三項、第二十五条の二の二第三項若しくは第二十五条の二の三第三項 |
| 第三項 | 又は第六十八条の十第四項 | 若しくは第六十八条の十第四項 |
| 若しくは第六十八条の十五の四第四項 | 、第六十八条の十五の四第四項若しくは旧効力措置法第六十八条の十四第四項 | |
| 該当するものに | 該当するもの又は震災特例法第二十五条の二第四項、第二十五条の二の二第四項若しくは第二十五条の二の三第四項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 | |
| 第四項 | 第四十二条の十三第一項各号 | 改正法附則第二十三条第二項の規定により読み替えられた第四十二条の十三第一項各号 |
Supplementary Provisions, Article 35Transitional Measures Concerning Depreciation of Consolidated Corporations
第三十五条（連結法人の減価償却に関する経過措置）
The provisions of Article 68-16, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. of (meaning acquisition, manufacture or construction; the same applies hereinafter in this paragraph and the following paragraph) on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the middle column of item (i) of the table in Article 68-16, 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 an acquisition, etc. of before the Effective Date.
The provisions of Article 68-27, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (ii) and (iii) of the table in Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to industrial machinery, etc. prescribed in Article 68-27, 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 an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 68-27, 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 an acquisition, etc. of before the Effective Date.
Of the districts listed in the first column of item (iii) of the table in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation, an area that is deemed to be a designated international logistics hub industrial cluster area (meaning an international logistics hub industrial cluster area designated pursuant to the provisions of Article 42, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa) pursuant to the provisions of Article 3, paragraph (4) of the Supplementary Provisions of the Okinawa Promotion Act Partial Amendment Act is deemed to be a district listed in the first column of item (iii) of the table in Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of Article 68-27 of the New Act on Special Measures Concerning Taxation (limited to the part concerning that item) apply.
旧租税特別措置法第四十五条第一項の表の第三号の第一欄に掲げる地区のうち沖縄振興特別措置法一部改正法附則第三条第四項の規定により指定国際物流拠点産業集積地域（新沖縄振興特別措置法第四十二条第一項の規定により指定された国際物流拠点産業集積地域をいう。）とみなされる地域は、新租税特別措置法第四十五条第一項の表の第三号の第一欄に掲げる地区とみなして、新租税特別措置法第六十八条の二十七（同号に係る部分に限る。）の規定を適用する。
With regard to machinery and equipment, and buildings and their associated facilities, prescribed in Article 68-30, paragraph (1) of the Former Act on Special Measures Concerning Taxation, held by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that is a designated small and medium sized enterprise prescribed in that paragraph which received before the Effective Date the approval referred to in that paragraph for a business foundation strengthening plan prescribed in that paragraph, the provisions of that Article remain in force. In this case, the phrase "the Act on Special Measures for the Promotion and Development of Okinawa" in that paragraph is deemed to be replaced with "the Act on Special Measures for the Promotion and Development of Okinawa before the amendment by the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 13 of 2012)".
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で、旧租税特別措置法第六十八条の三十第一項に規定する経営基盤強化計画につき同項の承認を施行日前に受けた同項に規定する指定中小企業者であるものの有する同項に規定する機械及び装置並びに建物及びその附属設備については、同条の規定は、なおその効力を有する。この場合において、同項中「沖縄振興特別措置法」とあるのは、「沖縄振興特別措置法の一部を改正する法律（平成二十四年法律第十三号）による改正前の沖縄振興特別措置法」とする。
The provisions of Article 68-65, paragraph (4), Article 68-70, paragraph (5) (including the cases where it is applied mutatis mutandis pursuant to paragraph (8) of that Article, Article 68-71, paragraph (15) and Article 68-72, paragraph (10) of the New Act on Special Measures Concerning Taxation), Article 68-78, paragraph (7) (including the cases where it is applied mutatis mutandis pursuant to paragraph (10) of that Article, Article 68-79, paragraph (17), Article 68-84, paragraphs (3) and (5) and Article 68-85, paragraph (16) of the New Act on Special Measures Concerning Taxation) and Article 68-102, paragraph (13) of the New Act on Special Measures Concerning Taxation, and Article 27, paragraph (6) of the New Earthquake Special Provisions Act (including the cases where it is applied mutatis mutandis pursuant to paragraph (9) of that Article and Article 28, paragraph (16) of the New Earthquake Special Provisions Act) do not apply to machinery and equipment, and buildings and their associated facilities, prescribed in Article 68-30, paragraph (1) of the Former Act on Special Measures Concerning Taxation, which remains in force pursuant to the provisions of the preceding paragraph.
前項の規定によりなおその効力を有するものとされる旧租税特別措置法第六十八条の三十第一項に規定する機械及び装置並びに建物及びその附属設備については、新租税特別措置法第六十八条の六十五第四項、第六十八条の七十第五項（同条第八項並びに新租税特別措置法第六十八条の七十一第十五項及び第六十八条の七十二第十項において準用する場合を含む。）、第六十八条の七十八第七項（同条第十項並びに新租税特別措置法第六十八条の七十九第十七項、第六十八条の八十四第三項及び第五項並びに第六十八条の八十五第十六項において準用する場合を含む。）及び第六十八条の百二第十三項並びに新震災特例法第二十七条第六項（同条第九項及び新震災特例法第二十八条第十六項において準用する場合を含む。）の規定は、適用しない。
The provisions of Article 68-35 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (3), item (ii)) apply to specified redevelopment buildings, etc. prescribed in paragraph (1) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or newly builds on or after the Effective Date.
新租税特別措置法第六十八条の三十五（第三項第二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又は新築をする同条第一項に規定する特定再開発建築物等について適用する。
Supplementary Provisions, Article 36Transitional Measures Concerning Reserves of Consolidated Corporations
第三十六条（連結法人の準備金に関する経過措置）
The provisions of Article 68-57 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a designated company prescribed in paragraph (1) of that Article ending on or after July 1, 2012.
新租税特別措置法第六十八条の五十七の規定は、同条第一項に規定する指定会社の平成二十四年七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する。
The provisions then in force continue to govern the calculation of the amount of consolidated income for a consolidated business year beginning before the first day of the consolidated business year that includes the date specified in Article 1, item (xiii) of the Supplementary Provisions, of Japan Post Holdings Co., Ltd., a consolidated parent corporation that has set aside the reserve for social and regional contribution referred to in Article 68-58-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation.
旧租税特別措置法第六十八条の五十八の二第一項の社会・地域貢献準備金を積み立てている連結親法人である日本郵政株式会社の附則第一条第十三号に定める日を含む連結事業年度開始の日前に開始した連結事業年度の連結所得の金額の計算については、なお従前の例による。
The amount of the reserve for social and regional contribution prescribed in Article 68-58-2, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation that Japan Post Holdings Co., Ltd., a consolidated parent corporation, holds on the first day of the consolidated business year that includes the date specified in Article 1, item (xiii) of the Supplementary Provisions is included in gross profit in calculating the amount of consolidated income for that consolidated business year.
連結親法人である日本郵政株式会社が附則第一条第十三号に定める日を含む連結事業年度開始の日において有する旧租税特別措置法第六十八条の五十八の二第一項第二号に規定する社会・地域貢献準備金の金額は、当該連結事業年度の連結所得の金額の計算上、益金の額に算入する。