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Supplementary Provisions, Article 114Transitional Measures Concerning Special Provisions on the Amount of Special Credits Deducted from the Amount of Corporation Tax of a Consolidated Corporation

第百十四条(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)

The provisions of Article 68-15-7 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year begins on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year began before the Effective Date.

の規定は、連結法人の連結親法人事業年度が施行日以後に開始する連結事業年度分の法人税について適用し、連結法人の連結親法人事業年度が施行日前に開始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。

Supplementary Provisions, Article 115Transitional Measures Concerning Depreciation by Consolidated Corporations

第百十五条(連結法人の減価償却に関する経過措置)

With regard to the application of the provisions of Article 68-17, paragraph (3) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xxi) of the Supplementary Provisions, the phrase "" in is deemed to be replaced with "".

施行日から附則第一条第二十一号に定める日の前日までの間におけるの規定の適用については、中「」とあるのは、「」とする。

The provisions then in force continue to govern industrial cluster assets prescribed in of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies in the following paragraph) 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取得等(取得又は製作若しくは建設をいう。次項において同じ。)をしたに規定する集積産業用資産については、なお従前の例による。

The provisions of Article 68-27, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning 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 for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.

(の表のに係る部分に限る。)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等をするに規定する工業用機械等について適用し、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等をしたに規定する工業用機械等については、なお従前の例による。

The districts listed in the first column of of the table in of the Former Act on Special Measures Concerning Taxation are deemed to be the districts listed in the first column of of the table in Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day on which six months have elapsed from the Effective Date (if, by that day, an international logistics hub industrial cluster plan prescribed in of the New Act on Special Measures for the Promotion and Development of Okinawa has been submitted pursuant to the provisions of , the day before the date of that submission), and the provisions of Article 68-27, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning ) apply accordingly.

の表のの第一欄に掲げる地区は、施行日から施行日以後六月を経過する日(その日までに、の規定によるに規定する国際物流拠点産業集積計画の提出があった場合には、その提出があった日の前日)までの間は、の表のの第一欄に掲げる地区とみなして、(に係る部分に限る。)の規定を適用する。

The provisions of Article 68-27 of the New Act on Special Measures Concerning Taxation (limited to the part concerning of the table in ) apply to industrial promotion machinery, etc. prescribed in for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. prescribed in on or after the Effective Date.

(の表のに係る部分に限る。)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に規定する取得等をするに規定する産業振興機械等について適用する。

With regard to industrial promotion machinery, etc. prescribed in of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. prescribed in before the Effective Date, the provisions of (limited to the part concerning of the table in (limited to the part concerning the areas specified by Cabinet Order prescribed in the left-hand column of of the table in of the Former Act on Special Measures Concerning Taxation)) remain in force. In this case, the phrase "" in the left-hand column of of the table in of the Former Act on Special Measures Concerning Taxation and in paragraph (3) of that Article is deemed to be replaced with " before the amendment by , which remains in force pursuant to the provisions of Article 84, paragraph (6) of the Supplementary Provisions of that Act".

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に規定する取得等をしたに規定する産業振興機械等については、(の表の(の表のの上欄に規定する政令で定める区域に係る部分に限る。)に係る部分に限る。)の規定は、なおその効力を有する。この場合において、の表のの上欄及び第三項中「」とあるのは、「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)附則第八十四条第六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」とする。

The provisions of Article 68-35 of the New Act on Special Measures Concerning Taxation (limited to the part concerning (limited to the part concerning the zone plan prescribed in )) apply to specified redevelopment buildings, etc. prescribed in Article 68-35, 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 acquires or newly constructs on or after the date specified in Article 1, item (xvii) of the Supplementary Provisions.

((に規定する区域計画に係る部分に限る。)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十七号に定める日以後に取得又は新築をするに規定する特定再開発建築物等について適用する。

The provisions of Article 68-35 of the New Act on Special Measures Concerning Taxation (limited to the part concerning ) apply to specified redevelopment buildings, etc. prescribed in Article 68-35, 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 acquires or newly constructs on or after the date specified in Article 1, item (xvi) of the Supplementary Provisions.

(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十六号に定める日以後に取得又は新築をする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 116Transitional Measures Concerning Reserves of Consolidated Corporations

第百十六条(連結法人の準備金に関する経過措置)

The provisions of Article 68-43 of the New Act on Special Measures Concerning Taxation apply to specified shares, etc. referred to in 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 specified shares, etc. prescribed in 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.

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の特定株式等について適用し、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に規定する特定株式等については、なお従前の例による。

The provisions of Article 68-43-2 and Article 68-43-3 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years ending on or after the Effective Date of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation.

及びの規定は、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施行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。

Supplementary Provisions, Article 117Transitional Measures Concerning the Special Deduction of Consolidated Income of Certified Corporations in Okinawa

第百十七条(沖縄の認定法人の連結所得の特別控除に関する経過措置)

The provisions of Article 68-63 of the New Act on Special Measures Concerning Taxation (limited to the part concerning ) apply to corporation tax for consolidated business years ending on or after the Effective Date of a consolidated parent corporation, or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, that falls under a consolidated corporation listed in the left-hand column of any of the items of the table in (hereinafter referred to as the "new table" in this Article), and the provisions then in force continue to govern corporation tax for consolidated business years ended before the Effective Date of a consolidated parent corporation, or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, that falls under a consolidated corporation listed in the left-hand column of or of the table in of the Former Act on Special Measures Concerning Taxation (hereinafter referred to as the "former table" in this Article).

(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で、の表(以下この条において「新表」という。)の各号の上欄に掲げる連結法人に該当するものの施行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で、の表(以下この条において「旧表」という。)の又はの上欄に掲げる連結法人に該当するものの施行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。

With regard to the application of the provisions of Article 68-63 of the New Act on Special Measures Concerning Taxation (limited to the part concerning , and including the cases where they are deemed to apply pursuant to the provisions of the following paragraph, paragraph (4), paragraph (6) or paragraph (7)) in a consolidated business year ending on or after the Effective Date of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that was incorporated before the Effective Date (including one that was incorporated within a district deemed, pursuant to the provisions of paragraph (6) or (7), to be a district listed in the middle column of an item of the new table, during the period for which it is so deemed), the phrase "(the date of submission prescribed in the left-hand column of each of those items" in is deemed to be replaced with ", out of those, the date of the district designation (meaning, for a consolidated corporation listed in the left-hand column of of that table, the designation under the provisions of before the amendment by the , and, for a consolidated corporation listed in the left-hand column of of that table, the designation under the provisions of (for one deemed, pursuant to the provisions of Article 37, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012), to be a consolidated corporation listed in the left-hand column of of the new table prescribed in paragraph (1) of that Article, the designation under the provisions of before the amendment by the ))", and the phrase "limited to those)" is deemed to be replaced with "those".

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、施行日前に設立されたもの(第六項又は第七項の規定により新表の各号の中欄に掲げる地区とみなされる地区内においてそのみなされる間に設立されたものを含む。)の施行日以後に終了する連結事業年度における(第一項に係る部分に限り、次項、第四項、第六項又は第七項の規定によりみなして適用する場合を含む。)の規定の適用については、中「(当該各号の上欄に規定する提出の日」とあるのは「のうち地区指定(同表のによる改正前のの規定による指定をいい、同表のの上欄に掲げる連結法人にあつてはの規定による指定(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)附則第三十七条第三項の規定により同条第一項に規定する新表のの上欄に掲げる連結法人とみなされたものにあつては、による改正前のの規定による指定)をいう。)の日」と、「ものに限る。)」とあるのは「もの」とする。

A consolidated parent corporation, or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, that received before the Effective Date the certification prescribed in the left-hand column of of the former table (limited to one deemed, pursuant to the provisions of , to have received the certification under of the New Act on Special Measures for the Promotion and Development of Okinawa) is deemed to be a consolidated corporation listed in the left-hand column of of the new table in consolidated business years of that consolidated parent corporation or its consolidated subsidiary corporation ending on or after 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で、施行日前に旧表のの上欄に規定する認定を受けたもの(の規定によりの認定を受けたものとみなされるものに限る。)は、当該連結親法人又はその連結子法人の施行日以後に終了する連結事業年度において、新表のの上欄に掲げる連結法人とみなす。

A consolidated parent corporation, or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, that received before the Effective Date the certification prescribed in the left-hand column of of the former table (limited to one deemed, pursuant to the provisions of , to have received the certification under of the New Act on Special Measures for the Promotion and Development of Okinawa, and including one deemed, pursuant to the provisions of Article 37, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012), to be a consolidated corporation listed in that column (hereinafter referred to as a "former certified corporation" in this paragraph)) is deemed to be a consolidated corporation listed in the left-hand column of of the new table in consolidated business years of that consolidated parent corporation or its consolidated subsidiary corporation ending on or after the Effective Date. In this case, with regard to the application of the provisions of Article 68-63 of the New Act on Special Measures Concerning Taxation to a former certified corporation, the phrase "pertaining to the business (including a business specified by Cabinet Order as a business related to that business that is conducted in an area outside that district)" in is deemed to be replaced with "pertaining to the business", and the phrase "40 percent" is deemed to be replaced with "35 percent".

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、施行日前に旧表のの上欄に規定する認定を受けたもの(の規定によりの認定を受けたものとみなされるものに限り、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)附則第三十七条第三項の規定により同欄に掲げる連結法人とみなされたもの(以下この項において「旧認定法人」という。)を含む。)は、これらの連結親法人又はその連結子法人の施行日以後に終了する連結事業年度において、新表のの上欄に掲げる連結法人とみなす。この場合において、旧認定法人に係るの規定の適用については、中「事業(当該地区以外の地域において行われる当該事業に関連する事業として政令で定める事業を含む。)に係る」とあるのは「事業に係る」と、「百分の四十」とあるのは「百分の三十五」とする。

With regard to corporation tax for consolidated business years ending on or after the Effective Date of a consolidated parent corporation, or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, that received before the Effective Date the certification prescribed in the left-hand column of of the former table, the provisions of of the Former Act on Special Measures Concerning Taxation (limited to the part concerning ) remain in force. In this case, the phrase "the Act on Special Measures for the Promotion and Development of Okinawa" in is deemed to be replaced with "the Act on Special Measures for the Promotion and Development of Okinawa before the amendment by the ".

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、施行日前に旧表のの上欄に規定する認定を受けたものの施行日以後に終了する連結事業年度分の法人税については、(に係る部分に限る。)の規定は、なおその効力を有する。この場合において、中「沖縄振興特別措置法」とあるのは、「による改正前の沖縄振興特別措置法」とする。

The districts listed in the middle column of of the former table are deemed to be the districts listed in the middle column of of the new table during the period from the Effective Date to the day on which six months have elapsed from the Effective Date (if, by that day, an information and communications industry promotion plan prescribed in of the New Act on Special Measures for the Promotion and Development of Okinawa has been submitted pursuant to the provisions of , the day before the date of that submission), and the provisions of Article 68-63 of the New Act on Special Measures Concerning Taxation (limited to the part concerning ) apply accordingly.

旧表のの中欄に掲げる地区は、施行日から施行日以後六月を経過する日(その日までに、の規定によるに規定する情報通信産業振興計画の提出があった場合には、その提出があった日の前日)までの間は、新表のの中欄に掲げる地区とみなして、(に係る部分に限る。)の規定を適用する。

The districts listed in the middle column of of the former table (including the regions deemed to be districts listed in that column pursuant to the provisions of Article 37, paragraph (6) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012)) are deemed to be the districts listed in the middle column of of the new table during the period from the Effective Date to the day on which six months have elapsed from the Effective Date (if, by that day, an international logistics hub industrial cluster plan prescribed in of the New Act on Special Measures for the Promotion and Development of Okinawa has been submitted pursuant to the provisions of , the day before the date of that submission), and the provisions of Article 68-63 of the New Act on Special Measures Concerning Taxation (limited to the part concerning ) apply accordingly.

旧表のの中欄に掲げる地区(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)附則第三十七条第六項の規定により同欄に掲げる地区とみなされた地域を含む。)は、施行日から施行日以後六月を経過する日(その日までに、の規定によるに規定する国際物流拠点産業集積計画の提出があった場合には、その提出があった日の前日)までの間は、新表のの中欄に掲げる地区とみなして、(に係る部分に限る。)の規定を適用する。

The provisions of Article 68-63 of the New Act on Special Measures Concerning Taxation (limited to the part concerning ) apply to corporation tax for consolidated business years ending on or after the Effective Date of a consolidated parent corporation, or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, that falls under a consolidated corporation prescribed in .

(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で、に規定する連結法人に該当するものの施行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。

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