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Supplementary Provisions, Article 84Transitional Measures Concerning Depreciation by Corporations

第八十四条(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 43-2, 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 of which a corporation made an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies in the following paragraph) before the Effective Date.

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 45, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to of the table in ) apply to industrial machinery, etc. prescribed in of which a 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 of which a corporation made an acquisition, etc. before the Effective Date.

(の表のに係る部分に限る。)の規定は、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、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 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 until the day on which six months have elapsed from the Effective Date (or, if 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 under the provisions of by that day, the day before the date of that submission), and the provisions of (limited to the part pertaining to ) apply.

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 45 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to of the table in ) apply to industrial promotion machinery, etc. prescribed in of which a 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、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 of which a corporation made an acquisition, etc. prescribed in before the Effective Date, the provisions of (limited to the part pertaining to of the table in (limited to the part pertaining to the area specified by Cabinet Order prescribed in the left-hand column of )) remain in force. In this case, the phrase "" in is deemed to be replaced with " prior to the amendment by , which remains in force pursuant to the provisions of Article 115, paragraph (6) of the Supplementary Provisions of that Act".

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、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)附則第百十五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 47-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to (limited to the part pertaining to the area plan prescribed in )) apply to specified redevelopment buildings, etc. prescribed in Article 47-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that a corporation acquires or newly builds 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、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 47-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to ) apply to specified redevelopment buildings, etc. prescribed in Article 47-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that a corporation acquires or newly builds 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、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 85Transitional Measures Concerning Reserves of Corporations

第八十五条(法人の準備金に関する経過措置)

The provisions of Article 55, paragraph (5), Article 55-5, paragraph (4), Article 55-6, paragraph (4), Article 56, paragraph (6), Article 57-3, paragraph (4), Article 57-4, paragraph (6), Article 57-7, paragraph (6), Article 57-7-2, paragraph (5), Article 57-8, paragraph (6) and Article 58, paragraph (6) of the New Act on Special Measures Concerning Taxation apply to corporation tax for a business year (limited to a business year beginning on or after the Effective Date) that includes, where, on or after the Effective Date, a corporation's approval for filing blue returns is revoked or the corporation submits a written notification to the effect that it will discontinue filing blue returns, the date on which the fact giving grounds for the revocation of that approval occurred or the date on which that written notification was submitted (or, if the date on which that written notification was submitted is after the end of the business year in which the corporation discontinued filing blue returns, the end of that business year; referred to as the "date of the event leading to cancellation on or after the effective date" in this paragraph and Article 87, paragraph (1) of the Supplementary Provisions), and the provisions then in force continue to govern corporation tax for each business year, from the business year (including a business year that includes a date of the event leading to cancellation on or after the effective date and that began before the Effective Date) that includes, where, before the Effective Date, a corporation's approval for filing blue returns was revoked or the corporation submitted a written notification to the effect that it would discontinue filing blue returns, the date on which the fact giving grounds for the revocation of that approval occurred or the date on which that written notification was submitted (or, if the date on which that written notification was submitted is after the end of the business year in which the corporation discontinued filing blue returns, the end of that business year), to the business year that includes the day before the day on which two years have elapsed from the first day of that business year.

、、、、、、、、及びの規定は、法人の施行日以後に青色申告書の提出の承認を取り消され、又は青色申告書による申告をやめる旨の届出書の提出をした場合におけるその承認の取消しの基因となった事実のあった日又はその届出書の提出をした日(その届出書の提出をした日が青色申告書による申告をやめた事業年度終了の日後である場合には、同日。以下この項及び附則第八十七条第一項において「施行日以後取消事実発生日」という。)を含む事業年度(施行日以後に開始する事業年度に限る。)分の法人税について適用し、法人の施行日前に青色申告書の提出の承認を取り消され、又は青色申告書による申告をやめる旨の届出書の提出をした場合におけるその承認の取消しの基因となった事実のあった日又はその届出書の提出をした日(その届出書の提出をした日が青色申告書による申告をやめた事業年度終了の日後である場合には、同日)を含む事業年度(施行日以後取消事実発生日を含む事業年度で施行日前に開始したものを含む。)から当該事業年度開始の日以後二年を経過した日の前日を含む事業年度までの各事業年度分の法人税については、なお従前の例による。

The provisions of Article 55 of the New Act on Special Measures Concerning Taxation (excluding the part pertaining to ) apply to specified shares, etc. referred to in that a 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 corporation acquired before the Effective Date.

(に係る部分を除く。)の規定は、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、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 Articles 55-2 and 55-3 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation ending on or after the Effective Date.

及びの規定は、法人の施行日以後に終了する事業年度分の法人税について適用する。

Supplementary Provisions, Article 86Transitional Measures Concerning the Special Deduction for Income of Certified Corporations in Okinawa

第八十六条(沖縄の認定法人の所得の特別控除に関する経過措置)

The provisions of Article 60 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to ) apply to corporation tax for business years ending on or after the Effective Date of a corporation listed in the left-hand column of any item 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 business years that ended before the Effective Date of a 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、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法人の施行日以後に終了する事業年度分の法人税について適用し、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法人の施行日前に終了した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 60 of the Act on Special Measures Concerning Taxation (limited to the part pertaining to , and including where applied by deeming pursuant to the provisions of the following paragraph, paragraph (4), (6) or (7)) in business years ending on or after the Effective Date of a corporation established before the Effective Date (including a corporation established, within a district deemed to be a district listed in the middle column of any item of the new table pursuant to the provisions of paragraph (6) or (7), during the period for which it is so deemed), the phrase "(the date of submission prescribed in the left-hand column of the relevant item" in is deemed to be replaced with ", out of those, the date of the district designation (meaning, for a corporation listed in the left-hand column of of that table, the designation under the provisions of prior to the amendment by the , and, for a corporation listed in the left-hand column of of that table, the designation under the provisions of (or, for a corporation deemed to be a corporation listed in the left-hand column of of the new table prescribed in Article 26, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012) pursuant to the provisions of paragraph (3) of that Article, the designation under the provisions of prior to the amendment by the ))", and the phrase "limited to those." is deemed to be replaced with "those (".

施行日前に設立された法人(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法人を含む。)の施行日以後に終了する事業年度における(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)附則第二十六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 corporation that obtained, before the Effective Date, the certification prescribed in the left-hand column of of the former table (limited to one deemed to have obtained the certification referred to in of the New Act on Special Measures for the Promotion and Development of Okinawa pursuant to the provisions of ) is deemed to be a corporation listed in the left-hand column of of the new table in business years of that corporation ending on or after the Effective Date.

施行日前に旧表のの上欄に規定する認定を受けた法人(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、当該法人の施行日以後に終了する事業年度において、新表のの上欄に掲げる法人とみなす。

A corporation that obtained, before the Effective Date, the certification prescribed in the left-hand column of of the former table (limited to one deemed to have obtained the certification referred to in of the New Act on Special Measures for the Promotion and Development of Okinawa pursuant to the provisions of , and including one deemed to be a corporation listed in that column pursuant to the provisions of Article 26, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012) (referred to as a "former certified corporation" in this paragraph)) is deemed to be a corporation listed in the left-hand column of of the new table in business years of that corporation ending on or after the Effective Date. In this case, with regard to the application of the provisions of Article 60 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 carried out in an area other than 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".

施行日前に旧表のの上欄に規定する認定を受けた法人(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)附則第二十六条第三項の規定により同欄に掲げる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、当該法人の施行日以後に終了する事業年度において、新表のの上欄に掲げる法人とみなす。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 business years ending on or after the Effective Date of a corporation that obtained, 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 pertaining to ) remain in force. In this case, the phrase "Act on Special Measures for the Promotion and Development of Okinawa" in is deemed to be replaced with "Act on Special Measures for the Promotion and Development of Okinawa prior to the amendment by the ".

施行日前に旧表のの上欄に規定する認定を受けた法人の施行日以後に終了する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 districts listed in the middle column of of the new table during the period from the Effective Date until the day on which six months have elapsed from the Effective Date (or, if 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 under the provisions of by that day, the day before the date of that submission), and the provisions of Article 60 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to ) apply.

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 areas deemed to be districts listed in that column pursuant to the provisions of Article 26, 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 districts listed in the middle column of of the new table during the period from the Effective Date until the day on which six months have elapsed from the Effective Date (or, if 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 under the provisions of by that day, the day before the date of that submission), and the provisions of Article 60 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to ) apply.

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)附則第二十六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 60 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to ) apply to corporation tax for business years ending on or after the Effective Date of a corporation prescribed in .

(に係る部分に限る。)の規定は、に規定する法人の施行日以後に終了する事業年度分の法人税について適用する。

Supplementary Provisions, Article 87Transitional Measures Concerning Special Provisions on Taxation on Certified Agricultural Production Corporations, etc.

第八十七条(認定農業生産法人等の課税の特例に関する経過措置)

The provisions of Article 61-2, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to corporation tax for a business year of a corporation (limited to a business year beginning on or after the Effective Date) that includes a date of the event leading to cancellation on or after the effective date, and the provisions then in force continue to govern corporation tax for each business year, from the business year (including a business year that includes a date of the event leading to cancellation on or after the effective date and that began before the Effective Date) that includes, where, before the Effective Date, a corporation's approval for filing blue returns was revoked or the corporation submitted a written notification to the effect that it would discontinue filing blue returns, the date on which the fact giving grounds for the revocation of that approval occurred or the date on which that written notification was submitted (or, if the date on which that written notification was submitted was after the end of the business year in which the corporation discontinued filing blue returns, the end of that business year), to the business year that includes the day before the day on which two years have elapsed from the first day of that business year.

の規定は、法人の施行日以後取消事実発生日を含む事業年度(施行日以後に開始する事業年度に限る。)分の法人税について適用し、法人の施行日前に青色申告書の提出の承認を取り消され、又は青色申告書による申告をやめる旨の届出書の提出をした場合におけるその承認の取消しの基因となった事実のあった日又はその届出書の提出をした日(その届出書の提出をした日が青色申告書による申告をやめた事業年度終了の日後である場合には、同日)を含む事業年度(施行日以後取消事実発生日を含む事業年度で施行日前に開始したものを含む。)から当該事業年度開始の日以後二年を経過した日の前日を含む事業年度までの各事業年度分の法人税については、なお従前の例による。

The provisions of Article 61-3 of the New Act on Special Measures Concerning Taxation apply to agricultural land, etc. prescribed in a transfer of which a corporation receives through a distribution in kind carried out on or after the Effective Date, and the provisions then in force continue to govern agricultural land, etc. prescribed in of the Former Act on Special Measures Concerning Taxation a transfer of which a corporation received through a distribution in kind carried out before the Effective Date.

の規定は、法人が施行日以後に行われる現物分配により移転を受けるに規定する農用地等について適用し、法人が施行日前に行われた現物分配により移転を受けたに規定する農用地等については、なお従前の例による。

Supplementary Provisions, Article 88Transitional Measures Concerning Special Provisions on Taxation Where There Is Expenditure for Undisclosed Purposes

第八十八条(使途秘匿金の支出がある場合の課税の特例に関する経過措置)

If the date on which the provisions listed in come into effect falls after the Effective Date, with regard to the application of the provisions of Article 62, paragraph (6) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date on which the provisions listed in come into effect, the phrase "and " in is deemed to be replaced with ", and ", and the phrase ", " is deemed to be replaced with "".

に掲げる規定の施行の日が施行日後である場合には、施行日からに掲げる規定の施行の日の前日までの間におけるの規定の適用については、中「及び」とあるのは「、及び」と、「、」とあるのは「」とする。

Supplementary Provisions, Article 89Transitional Measures Concerning the Special Tax Rate Where There Is a Transfer, etc. of Land by a Corporation

第八十九条(法人の土地の譲渡等がある場合の特別税率に関する経過措置)

If the date on which the provisions listed in come into effect falls after the Effective Date, with regard to the application of the provisions of Article 62-3, paragraph (11) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date on which the provisions listed in come into effect, the phrase "and " in is deemed to be replaced with ", and ", and the phrase ", " is deemed to be replaced with "".

に掲げる規定の施行の日が施行日後である場合には、施行日からに掲げる規定の施行の日の前日までの間におけるの規定の適用については、中「及び」とあるのは「、及び」と、「、」とあるのは「」とする。

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