Supplementary Provisions, Article 68Transitional Measures Concerning Special Provisions on Calculation of Income, etc. Pertaining to Transfer, etc. of Listed Shares, etc. Held in a Specified Account
第六十八条（特定口座内保管上場株式等の譲渡等に係る所得計算等の特例に関する経過措置）
The provisions of Article 37-11-3, paragraph (4) of the New Act on Special Measures Concerning Taxation apply in the case where the submission prescribed in Article 37-11-3, paragraph (3), item (i) of the New Act on Special Measures Concerning Taxation of the written notification for opening a specified account prescribed in that item is made on or after the date specified in Article 1, item (ix) of the Supplementary Provisions, and the provisions then in force continue to govern the case where the submission prescribed in Article 37-11-3, paragraph (3), item (i) of the Former Act on Special Measures Concerning Taxation of the written notification for opening a specified account prescribed in that item was made before that date.
新租税特別措置法第三十七条の十一の三第四項の規定は、附則第一条第九号に定める日以後に新租税特別措置法第三十七条の十一の三第三項第一号に規定する特定口座開設届出書の同号に規定する提出をする場合について適用し、同日前に旧租税特別措置法第三十七条の十一の三第三項第一号に規定する特定口座開設届出書の同号に規定する提出をした場合については、なお従前の例による。
Supplementary Provisions, Article 69Transitional Measures Concerning Tax Exemption for Capital Gains, etc. on Small Amounts of Listed Shares, etc. in Tax-Exempt Accounts
第六十九条（非課税口座内の少額上場株式等に係る譲渡所得等の非課税に関する経過措置）
The provisions of Article 37-14, paragraph (5) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (ii)) apply to tax-exempt management accounts prescribed in that item that are established on or after January 1, 2016, and the provisions then in force continue to govern tax-exempt management accounts prescribed in Article 37-14, paragraph (5), item (ii) of the Former Act on Special Measures Concerning Taxation that were established before that date.
新租税特別措置法第三十七条の十四第五項（第二号に係る部分に限る。）の規定は、平成二十八年一月一日以後に設けられる同号に規定する非課税管理勘定について適用し、同日前に設けられた旧租税特別措置法第三十七条の十四第五項第二号に規定する非課税管理勘定については、なお従前の例による。
The provisions of Article 37-14, paragraph (7) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to paragraph (11) of that Article) apply in the case where the submission prescribed in Article 37-14, paragraph (6) of the New Act on Special Measures Concerning Taxation of the written application referred to in that paragraph or the submission prescribed in paragraph (5), item (i) of that Article of the written notification of opening of a tax-exempt account prescribed in that item is made on or after the date specified in Article 1, item (ix) of the Supplementary Provisions, and the provisions then in force continue to govern the case where the submission prescribed in Article 37-14, paragraph (6) of the Former Act on Special Measures Concerning Taxation of the written application referred to in that paragraph or the submission prescribed in paragraph (5), item (i) of that Article of the written notification of opening of a tax-exempt account prescribed in that item was made before that date.
新租税特別措置法第三十七条の十四第七項（同条第十一項において準用する場合を含む。）の規定は、附則第一条第九号に定める日以後に新租税特別措置法第三十七条の十四第六項の申請書の同項に規定する提出又は同条第五項第一号に規定する非課税口座開設届出書の同号に規定する提出をする場合について適用し、同日前に旧租税特別措置法第三十七条の十四第六項の申請書の同項に規定する提出又は同条第五項第一号に規定する非課税口座開設届出書の同号に規定する提出をした場合については、なお従前の例による。
The provisions of Article 37-14, paragraphs (9) and (13) of the New Act on Special Measures Concerning Taxation apply to the application particulars prescribed in paragraph (9) of that Article or the matters prescribed in paragraph (13) of that Article that are provided on or after the Effective Date, and the provisions then in force continue to govern the application particulars prescribed in Article 37-14, paragraph (9) of the Former Act on Special Measures Concerning Taxation or the matters prescribed in paragraph (13) of that Article that were provided before the Effective Date.
新租税特別措置法第三十七条の十四第九項及び第十三項の規定は、施行日以後に提供する同条第九項に規定する申請事項又は同条第十三項に規定する事項について適用し、施行日前に提供した旧租税特別措置法第三十七条の十四第九項に規定する申請事項又は同条第十三項に規定する事項については、なお従前の例による。
The provisions of Article 37-14, paragraph (23) of the New Act on Special Measures Concerning Taxation apply to the information to be provided prescribed in that paragraph that is provided on or after the Effective Date to the competent district director prescribed in that paragraph, and the provisions then in force continue to govern the information to be provided prescribed in Article 37-14, paragraph (23) of the Former Act on Special Measures Concerning Taxation that was provided before that date to the competent district director prescribed in that paragraph.
新租税特別措置法第三十七条の十四第二十三項の規定は、施行日以後に同項に規定する所轄税務署長に提供する同項に規定する提供事項について適用し、同日前に旧租税特別措置法第三十七条の十四第二十三項に規定する所轄税務署長に提供した同項に規定する提供事項については、なお従前の例による。
Supplementary Provisions, Article 70Transitional Measures Concerning Tax Exemption for Capital Gains, etc. on Small Amounts of Listed Shares, etc. in Minors' Accounts
第七十条（未成年者口座内の少額上場株式等に係る譲渡所得等の非課税に関する経過措置）
With regard to the application of the provisions of Article 37-14-2 of the New Act on Special Measures Concerning Taxation during the period from January 1, 2016 to March 31, 2016, the phrase "a permanent establishment" in that Article is deemed to be replaced with "a permanent establishment in Japan".
平成二十八年一月一日から同年三月三十一日までの間における新租税特別措置法第三十七条の十四の二の規定の適用については、同条中「恒久的施設を」とあるのは、「国内に恒久的施設を」とする。
With regard to the application of the provisions of Article 37-14-2 of the New Act on Special Measures Concerning Taxation in the case where the date on which the provisions listed in Article 1, item (iv) of the Supplementary Provisions of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures come into effect falls within the period from January 2, 2016 to April 1, 2016, the phrase "January 1, 2016" in paragraph (12) of that Article is deemed to be replaced with "the date on which the provisions listed in Article 1, item (iv) of the Supplementary Provisions of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013) come into effect".
行政手続における特定の個人を識別するための番号の利用等に関する法律附則第一条第四号に掲げる規定の施行の日が平成二十八年一月二日から同年四月一日までの間である場合における新租税特別措置法第三十七条の十四の二の規定の適用については、同条第十二項中「平成二十八年一月一日」とあるのは、「行政手続における特定の個人を識別するための番号の利用等に関する法律（平成二十五年法律第二十七号）附則第一条第四号に掲げる規定の施行の日」とする。
With regard to the application of the provisions of Article 37-14-2 of the New Act on Special Measures Concerning Taxation in the case where the date on which the provisions listed in Article 1, item (iv) of the Supplementary Provisions of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures come into effect is after April 1, 2016, the phrase "April 1, 2016" in paragraph (5), item (i) of that Article is deemed to be replaced with "the date on which the provisions listed in Article 1, item (iv) of the Supplementary Provisions of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013) come into effect", and the phrase "January 1, 2016" in paragraph (12) of that Article is deemed to be replaced with "the date on which the provisions listed in Article 1, item (iv) of the Supplementary Provisions of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures come into effect".
行政手続における特定の個人を識別するための番号の利用等に関する法律附則第一条第四号に掲げる規定の施行の日が平成二十八年四月一日後である場合における新租税特別措置法第三十七条の十四の二の規定の適用については、同条第五項第一号中「平成二十八年四月一日」とあるのは「行政手続における特定の個人を識別するための番号の利用等に関する法律（平成二十五年法律第二十七号）附則第一条第四号に掲げる規定の施行の日」と、同条第十二項中「平成二十八年一月一日」とあるのは「行政手続における特定の個人を識別するための番号の利用等に関する法律附則第一条第四号に掲げる規定の施行の日」とする。
Supplementary Provisions, Article 71Transitional Measures Concerning Special Provisions on Taxation on Income, etc. Pertaining to Specified Foreign Subsidiaries, etc. of Residents
第七十一条（居住者の特定外国子会社等に係る所得等の課税の特例に関する経過措置）
The provisions of Article 40-4, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to the taxable amount prescribed in paragraph (1) of that Article pertaining to business years of a specified foreign subsidiary, etc. prescribed in that paragraph beginning on or after the Effective Date, and the provisions then in force continue to govern the taxable amount prescribed in Article 40-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to business years of a specified foreign subsidiary, etc. prescribed in that paragraph that began before the Effective Date.
新租税特別措置法第四十条の四第三項の規定は、同条第一項に規定する特定外国子会社等の施行日以後に開始する事業年度に係る同項に規定する適用対象金額について適用し、旧租税特別措置法第四十条の四第一項に規定する特定外国子会社等の施行日前に開始した事業年度に係る同項に規定する適用対象金額については、なお従前の例による。
The provisions of Article 40-4, paragraphs (8) and (9) of the New Act on Special Measures Concerning Taxation apply in the case where the provisions of paragraph (3) or (5) of that Article are applied to the taxable amount prescribed in paragraph (1) of that Article or the partially taxable amount prescribed in paragraph (4) of that Article pertaining to business years of a specified foreign subsidiary, etc. prescribed in paragraph (1) of that Article beginning on or after the Effective Date.
新租税特別措置法第四十条の四第八項及び第九項の規定は、同条第一項に規定する特定外国子会社等の施行日以後に開始する事業年度に係る同項に規定する適用対象金額又は同条第四項に規定する部分適用対象金額につき同条第三項又は第五項の規定を適用する場合について適用する。
The provisions of Article 40-7, paragraph (8) of the New Act on Special Measures Concerning Taxation apply in the case where the provisions of paragraph (3) or (5) of that Article are applied to the taxable amount prescribed in paragraph (1) of that Article or the partially taxable amount prescribed in paragraph (4) of that Article pertaining to business years of a specified foreign corporation prescribed in paragraph (1) of that Article beginning on or after the Effective Date.
新租税特別措置法第四十条の七第八項の規定は、同条第一項に規定する特定外国法人の施行日以後に開始する事業年度に係る同項に規定する適用対象金額又は同条第四項に規定する部分適用対象金額につき同条第三項又は第五項の規定を適用する場合について適用する。
Supplementary Provisions, Article 72Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
第七十二条（租税特別措置法の一部改正に伴う法人税の特例に関する経過措置の原則）
Unless otherwise provided for, the provisions of Chapter III of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation beginning on or after the Effective Date and to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of a corporation that began before the Effective Date and corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that began before the Effective Date.
別段の定めがあるものを除き、新租税特別措置法第三章の規定は、法人の施行日以後に開始する事業年度分の法人税及び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開始する連結事業年度分の法人税について適用し、法人の施行日前に開始した事業年度分の法人税及び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 73Transitional Measures Concerning Special Corporation Tax Credit, etc. Where Experimental Research Is Conducted
第七十三条（試験研究を行った場合の法人税額の特別控除等に関する経過措置）
In the case where the approval under Article 4-2 of the Corporation Tax Act of a consolidated subsidiary corporation has been revoked pursuant to the provisions of Article 4-5, paragraph (1) of that Act, the provisions then in force continue to govern the amount specified by Cabinet Order prescribed in Article 42-4, paragraph (11) of the Former Act on Special Measures Concerning Taxation (including as applied with the replacement of terms pursuant to the provisions of Article 42-4-2, paragraph (7) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 2013) as it read prior to the amendment by the provisions of Article 116 of the Supplementary Provisions, which remains in force pursuant to the provisions of Article 63 of the Supplementary Provisions of that Act) pertaining to those consolidated business years, out of the consolidated business years of that consolidated subsidiary corporation that began within five years before the date of revocation prescribed in that paragraph, whose consolidated parent corporation business year began before the Effective Date.
連結子法人が法人税法第四条の五第一項の規定により同法第四条の二の承認を取り消された場合における当該連結子法人の旧租税特別措置法第四十二条の四第十一項に規定する取消日前五年以内に開始した各連結事業年度のうち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に係る同項（附則第百十六条の規定による改正前の所得税法等の一部を改正する法律（平成二十五年法律第五号）附則第六十三条の規定によりなおその効力を有するものとされる同法第八条の規定による改正前の租税特別措置法第四十二条の四の二第七項の規定により読み替えて適用する場合を含む。）に規定する政令で定める金額については、なお従前の例による。
With regard to the application of the provisions of Articles 42-4 through 42-6, Articles 42-9 through 42-12 and Articles 42-12-3 through 42-13 of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 8 (excluding the provisions listed in (a) of that item) and of the provisions of Articles 17-2 through 17-3-3 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 the provisions of Article 13 (hereinafter referred to as the "New Special Provisions Law for Earthquake Victims") during the period from the Effective Date to the day before the date specified in Article 1, item (xi) of the Supplementary Provisions, the phrase "Article 42-12, paragraph (2), Article 42-12-2" in Article 42-4, paragraph (6), item (ii), (a) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 8 (excluding the provisions listed in (a) of that item) is deemed to be replaced with "Article 42-12", and the phrase "the provisions of …, Article 144 and Article 144-2" in (d) of that item is deemed to be replaced with "the provisions of …".
施行日から附則第一条第十一号に定める日の前日までの間における第八条の規定（同号イに掲げる規定を除く。）による改正後の租税特別措置法第四十二条の四から第四十二条の六まで、第四十二条の九から第四十二条の十二まで及び第四十二条の十二の三から第四十二条の十三までの規定並びに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「新震災特例法」という。）第十七条の二から第十七条の三の三までの規定の適用については、第八条の規定（同号イに掲げる規定を除く。）による改正後の租税特別措置法第四十二条の四第六項第二号イ中「第四十二条の十二第二項、第四十二条の十二の二」とあるのは「第四十二条の十二」と、同号ニ中「、第百四十四条及び第百四十四条の二の規定」とあるのは「の規定」とする。
With regard to the application of the provisions of Articles 42-4 through 42-6 and Articles 42-9 through 42-13 of the New Act on Special Measures Concerning Taxation and Articles 17-2 through 17-3-3 of the New Special Provisions Law for Earthquake Victims during the period from the date specified in Article 1, item (xi) of the Supplementary Provisions to March 31, 2016, the phrase "the provisions of …, Article 144 and Article 144-2" in Article 42-4, paragraph (6), item (ii), (d) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "the provisions of …".
附則第一条第十一号に定める日から平成二十八年三月三十一日までの間における新租税特別措置法第四十二条の四から第四十二条の六まで及び第四十二条の九から第四十二条の十三まで並びに新震災特例法第十七条の二から第十七条の三の三までの規定の適用については、新租税特別措置法第四十二条の四第六項第二号ニ中「、第百四十四条及び第百四十四条の二の規定」とあるのは、「の規定」とする。
Supplementary Provisions, Article 74Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Equipment, etc. for Promoting the Reduction of Energy-Related Environmental Load Is Acquired
第七十四条（エネルギー環境負荷低減推進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置）
The provisions of Article 42-5, paragraph (6) of the New Act on Special Measures Concerning Taxation apply to specified equipment, etc. for promoting the reduction of energy-related environmental load prescribed in that paragraph that a corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern specified equipment, etc. for promoting the reduction of energy-related environmental load prescribed in Article 42-5, paragraph (6) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed before the Effective Date.
新租税特別措置法第四十二条の五第六項の規定は、法人が施行日以後に取得又は製作若しくは建設をする同項に規定する特定エネルギー環境負荷低減推進設備等について適用し、法人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第四十二条の五第六項に規定する特定エネルギー環境負荷低減推進設備等については、なお従前の例による。
Supplementary Provisions, Article 75Transitional Measures Concerning Special Depreciation, etc. or the Special Corporation Tax Credit Where Machinery, etc. Is Acquired in a National Strategic Special Zone
第七十五条（国家戦略特別区域において機械等を取得した場合の特別償却等又は法人税額の特別控除に関する経過措置）
The provisions of Article 42-10 of the New Act on Special Measures Concerning Taxation apply to specified machinery and equipment, etc. prescribed in Article 42-10, paragraph (1) of the New Act on Special Measures Concerning Taxation that a corporation acquires, manufactures or constructs on or after the date specified in Article 1, item (xiii) of the Supplementary Provisions, and the provisions then in force continue to govern specified machinery and equipment, etc. prescribed in Article 42-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed before that date.
新租税特別措置法第四十二条の十の規定は、法人が附則第一条第十三号に定める日以後に取得又は製作若しくは建設をする新租税特別措置法第四十二条の十第一項に規定する特定機械装置等について適用し、法人が同日前に取得又は製作若しくは建設をした旧租税特別措置法第四十二条の十第一項に規定する特定機械装置等については、なお従前の例による。
With regard to the application of the provisions of Article 42-10, paragraph (11) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2016, the phrase "and Part III, Chapter II" in that paragraph is deemed to be replaced with "(including the cases where Articles 72 and 74 of that Act apply mutatis mutandis pursuant to Article 145, paragraph (1) of that Act)", and the words ", the phrase ',' in Article 144 of that Act is deemed to be replaced with ', the phrase “amount of corporation tax” is deemed to be replaced with “amount of corporation tax (where there is an amount to be deducted pursuant to the provisions of Article 42-10, paragraph (3) (Special Corporation Tax Credit Where Machinery, etc. Is Acquired in a National Strategic Special Zone) of the Act on Special Measures Concerning Taxation, the amount remaining after deducting that amount)”,'; the phrase 'amount of corporation tax on' in Article 144-2, paragraph (1) of that Act is deemed to be replaced with 'amount of corporation tax (where there is an amount to be deducted pursuant to the provisions of Article 42-10, paragraph (3) (Special Corporation Tax Credit Where Machinery, etc. Is Acquired in a National Strategic Special Zone) of the Act on Special Measures Concerning Taxation, the amount remaining after deducting that amount; the same applies in the following paragraph and paragraph (3)) on'; the phrase 'the provisions of' in Article 144-4, paragraph (1), item (iii) of that Act is deemed to be replaced with 'the provisions of Article 42-10, paragraph (3) (Special Corporation Tax Credit Where Machinery, etc. Is Acquired in a National Strategic Special Zone) of the Act on Special Measures Concerning Taxation and of'; the phrase 'the preceding Section' in item (iv) of that paragraph and paragraph (2), item (ii) of that Article is deemed to be replaced with 'the preceding Section and Article 42-10, paragraph (3) of the Act on Special Measures Concerning Taxation'; the phrase 'the provisions of' in Article 144-6, paragraph (1), item (iii) of that Act is deemed to be replaced with 'the provisions of Article 42-10, paragraph (3) (Special Corporation Tax Credit Where Machinery, etc. Is Acquired in a National Strategic Special Zone) of the Act on Special Measures Concerning Taxation and of'; and the phrase 'the preceding Section' in item (iv) of that paragraph and paragraph (2), item (ii) of that Article is deemed to be replaced with 'the preceding Section and Article 42-10, paragraph (3) of the Act on Special Measures Concerning Taxation'" are deemed to be deleted.
施行日から平成二十八年三月三十一日までの間における新租税特別措置法第四十二条の十第十一項の規定の適用については、同項中「及び第三編第二章」とあるのは「（同法第七十二条及び第七十四条を同法第百四十五条第一項において準用する場合を含む。）」と、「と、同法第百四十四条中「と、」とあるのは「と、「法人税の額」とあるのは「法人税の額（租税特別措置法第四十二条の十第三項（国家戦略特別区域において機械等を取得した場合の法人税額の特別控除）の規定により控除する金額がある場合には、当該金額を控除した金額）」と、」と、同法第百四十四条の二第一項中「対する法人税の額」とあるのは「対する法人税の額（租税特別措置法第四十二条の十第三項（国家戦略特別区域において機械等を取得した場合の法人税額の特別控除）の規定により控除する金額がある場合には、当該金額を控除した金額。次項及び第三項において同じ。）」と、同法第百四十四条の四第一項第三号中「の規定」とあるのは「及び租税特別措置法第四十二条の十第三項（国家戦略特別区域において機械等を取得した場合の法人税額の特別控除）の規定」と、同項第四号及び同条第二項第二号中「前節」とあるのは「前節及び租税特別措置法第四十二条の十第三項」と、同法第百四十四条の六第一項第三号中「の規定」とあるのは「及び租税特別措置法第四十二条の十第三項（国家戦略特別区域において機械等を取得した場合の法人税額の特別控除）の規定」と、同項第四号及び同条第二項第二号中「前節」とあるのは「前節及び租税特別措置法第四十二条の十第三項」とする」とあるのは「とする」とする。
Supplementary Provisions, Article 76Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Specified Buildings, etc. Are Acquired in an Area for Improving Regional Vitality
第七十六条（地方活力向上地域において特定建物等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置）
With regard to the application of the provisions of Article 42-12, paragraph (6) of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xi) of the Supplementary Provisions to March 31, 2016, the phrase "and Part III, Chapter II" in that paragraph is deemed to be replaced with "(including the cases where Articles 72 and 74 of that Act apply mutatis mutandis pursuant to Article 145, paragraph (1) of that Act)", and the words ", the phrase ',' in Article 144 of that Act is deemed to be replaced with ', the phrase “amount of corporation tax” is deemed to be replaced with “amount of corporation tax (where there is an amount to be deducted pursuant to the provisions of Article 42-12, paragraph (2) (Special Corporation Tax Credit Where Specified Buildings, etc. Are Acquired in an Area for Improving Regional Vitality) of the Act on Special Measures Concerning Taxation, the amount remaining after deducting that amount)”,'; the phrase 'amount of corporation tax on' in Article 144-2, paragraph (1) of that Act is deemed to be replaced with 'amount of corporation tax (where there is an amount to be deducted pursuant to the provisions of Article 42-12, paragraph (2) (Special Corporation Tax Credit Where Specified Buildings, etc. Are Acquired in an Area for Improving Regional Vitality) of the Act on Special Measures Concerning Taxation, the amount remaining after deducting that amount; the same applies in the following paragraph and paragraph (3)) on'; and the phrase 'the provisions of' in Article 144-4, paragraph (1), item (iii) and Article 144-6, paragraph (1), item (iii) of that Act is deemed to be replaced with 'the provisions of Article 42-12, paragraph (2) (Special Corporation Tax Credit Where Specified Buildings, etc. Are Acquired in an Area for Improving Regional Vitality) of the Act on Special Measures Concerning Taxation and of'" are deemed to be deleted.
附則第一条第十一号に定める日から平成二十八年三月三十一日までの間における新租税特別措置法第四十二条の十二第六項の規定の適用については、同項中「及び第三編第二章」とあるのは「（同法第七十二条及び第七十四条を同法第百四十五条第一項において準用する場合を含む。）」と、「と、同法第百四十四条中「と、」とあるのは「と、「法人税の額」とあるのは「法人税の額（租税特別措置法第四十二条の十二第二項（地方活力向上地域において特定建物等を取得した場合の法人税額の特別控除）の規定により控除する金額がある場合には、当該金額を控除した金額）」と、」と、同法第百四十四条の二第一項中「対する法人税の額」とあるのは「対する法人税の額（租税特別措置法第四十二条の十二第二項（地方活力向上地域において特定建物等を取得した場合の法人税額の特別控除）の規定により控除する金額がある場合には、当該金額を控除した金額。次項及び第三項において同じ。）」と、同法第百四十四条の四第一項第三号及び第百四十四条の六第一項第三号中「の規定」とあるのは「及び租税特別措置法第四十二条の十二第二項（地方活力向上地域において特定建物等を取得した場合の法人税額の特別控除）の規定」とする」とあるのは「とする」とする。