Supplementary Provisions, Article 84Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer of Assets by Consolidated Corporations
第八十四条（連結法人の資産の譲渡の場合の課税の特例に関する経過措置）
The provisions of Article 68-70 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 64, paragraph (1), item (iii)-6 of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer, made on or after January 1, 2017 by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, of land, etc. referred to in that item that is located within the project area of a land readjustment project for reconstruction of a disaster-damaged urban district referred to in that item that is implemented in a promotion area for reconstruction of a disaster-damaged urban district referred to in Article 5, paragraph (1) of the Act on Special Measures concerning Reconstruction of Urban Districts Damaged by Disaster (referred to as a "promotion area for reconstruction of a disaster-damaged urban district" in paragraphs (5) and (6)) that is specified in a city plan for which a decision under the provisions of the City Planning Act (referred to as a "city planning decision" in paragraphs (5) and (6)) has been made on or after that date.
The provisions of Article 68-70 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 64, paragraph (1), item (iii)-7 of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer, made on or after January 1, 2017 by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, of land, etc. referred to in that item that is located within the project area of a type 2 urban redevelopment project prescribed in that item that is implemented within the area of a municipality that has become a housing-damaged municipality prescribed in that item on or after that date.
新租税特別措置法第六十八条の七十（新租税特別措置法第六十四条第一項第三号の七に係る部分に限る。）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二十九年一月一日以後に同号に規定する住宅被災市町村となった市町村の区域において施行される同号に規定する第二種市街地再開発事業の施行区域内にある同号の土地等の同日以後に行う譲渡に係る法人税について適用する。
The provisions of Article 68-71, paragraph (12) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 68-72, paragraph (3) of the New Act on Special Measures Concerning Taxation) apply to share exchanges, etc. prescribed in Article 2, item (xii)-16 of the October New Corporation Tax Act carried out on or after October 1, 2017, and the provisions then in force continue to govern share exchanges carried out before that date.
新租税特別措置法第六十八条の七十一第十二項（新租税特別措置法第六十八条の七十二第三項において準用する場合を含む。）の規定は、平成二十九年十月一日以後に行われる十月新法人税法第二条第十二号の十六に規定する株式交換等について適用し、同日前に行われた株式交換については、なお従前の例による。
The provisions of Article 68-71, paragraph (18) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 68-72, paragraph (3) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) apply to a special account prescribed in Article 68-71, paragraph (8) of the New Act on Special Measures Concerning Taxation pertaining to an expropriation, etc. prescribed in paragraph (1) of that Article or a replotting disposition, etc. prescribed in Article 68-72, paragraph (1) of the New Act on Special Measures Concerning Taxation for which the last day of the designated period prescribed in Article 68-71, paragraph (18) of the New Act on Special Measures Concerning Taxation of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation falls on or after the Effective Date.
新租税特別措置法第六十八条の七十一第十八項（新租税特別措置法第六十八条の七十二第三項において準用する場合を含む。以下この項において同じ。）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新租税特別措置法第六十八条の七十一第十八項に規定する指定期間の末日が施行日以後である同条第一項に規定する収用等又は新租税特別措置法第六十八条の七十二第一項に規定する換地処分等に係る新租税特別措置法第六十八条の七十一第八項に規定する特別勘定について適用する。
The provisions of Article 68-75 of the New Act on Special Measures Concerning Taxation (limited to the part concerning purchases under the provisions of the Act on Special Measures concerning Reconstruction of Urban Districts Damaged by Disaster referred to in Article 65-4, paragraph (1), item (xx) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer, made on or after January 1, 2017 by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, of land, etc. referred to in that item that is located within a promotion area for reconstruction of a disaster-damaged urban district specified in a city plan for which a city planning decision has been made on or after that date.
新租税特別措置法第六十八条の七十五（新租税特別措置法第六十五条の四第一項第二十号の被災市街地復興特別措置法の規定による買取りに係る部分に限る。）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二十九年一月一日以後に都市計画決定がされた都市計画に定められた被災市街地復興推進地域内にある同号の土地等の同日以後に行う譲渡に係る法人税について適用する。
The provisions of Article 68-75 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 65-4, paragraph (1), item (xxi)-2 and the part concerning paragraph (2) of that Article) apply to corporation tax pertaining to a transfer, made on or after January 1, 2017 by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, of the portion corresponding to the amount of the consideration for reserved land referred to in that item in the case where a land readjustment project for reconstruction of a disaster-damaged urban district referred to in that item is implemented in a promotion area for reconstruction of a disaster-damaged urban district specified in a city plan for which a city planning decision has been made on or after that date.
新租税特別措置法第六十八条の七十五（新租税特別措置法第六十五条の四第一項第二十一号の二に係る部分及び第二項に係る部分に限る。）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二十九年一月一日以後に都市計画決定がされた都市計画に定められた被災市街地復興推進地域において同号の被災市街地復興土地区画整理事業が施行される場合における同号の保留地の対価の額に対応する部分の同日以後に行う譲渡に係る法人税について適用する。
The provisions of Articles 68-78 through 68-80 of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (i) and (viii) 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 item (i) or item (viii) of that table, 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, 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, on or after the Effective Date, assets listed in the left-hand column of those items and acquires (including construction and manufacture; the same applies hereinafter in this paragraph), on or after the Effective Date, assets listed in the right-hand column of those items; and, except in the case prescribed in paragraph (11), the provisions then in force continue to govern assets listed in the right-hand column of item (i) or item (x) of the table in Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were acquired before the Effective Date or are acquired on or after the Effective 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, before the Effective Date, assets listed in the left-hand column of those items, 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, and assets listed in the right-hand column of those items that were acquired before the Effective 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, on or after the Effective Date, assets listed in the left-hand column of those items.
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一号及び第八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同表の第一号又は第八号の上欄に掲げる資産の譲渡をして、施行日以後にこれらの号の下欄に掲げる資産の取得（建設及び製作を含む。以下この項において同じ。）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施行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一号又は第十号の上欄に掲げる資産の譲渡をした場合における施行日前に取得をしたこれらの号の下欄に掲げる資産又は施行日以後に取得をするこれらの号の下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施行日以後にこれらの号の上欄に掲げる資産の譲渡をする場合における施行日前に取得をしたこれらの号の下欄に掲げる資産については、第十一項に規定する場合を除き、なお従前の例による。
The provisions then in force continue to govern corporation tax pertaining to a transfer of assets listed in the left-hand column of item (ii) or item (vii) of the table in Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation made before the Effective Date by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation.
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行った旧租税特別措置法第六十八条の七十八第一項の表の第二号又は第七号の上欄に掲げる資産の譲渡に係る法人税については、なお従前の例による。
With regard to assets listed in the left-hand column of item (ii) or item (vii) of the table in Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are transferred during the period from the Effective Date to March 31, 2019 by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that, during the period from December 1, 2016 to the day before the Effective Date, made, pursuant to the provisions of Article 15, paragraph (1) of the Act on Promotion of Improvement of Agricultural Management Foundation, to the agricultural committee of the consenting municipality prescribed in that paragraph, a request to the effect that it wishes to receive the creation of use rights, etc. prescribed in Article 4, paragraph (4), item (i) of the Former Act on Promotion of Improvement of Agricultural Management Foundation (limited to the transfer of ownership; referred to as the "creation of use rights, etc." hereinafter in this paragraph) or a request to the effect that it wishes to receive mediation concerning the creation of use rights, etc., the provisions of that Article through Article 68-80 of the Former Act on Special Measures Concerning Taxation (limited to the part concerning those items) remain in force. In this case, the phrase "March 31, 2017" in Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "March 31, 2019"; the phrase "in Article 65-7, paragraph (1)" in paragraph (4) of that Article is deemed to be replaced with "in Article 65-7, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017), which remains in force pursuant to the provisions of Article 69, paragraph (9) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations" in this Article and the following Article)"; the phrase ", Article 65-7, paragraph (1)" is deemed to be replaced with ", Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations"; the phrase "that Act" is deemed to be replaced with "the Corporation Tax Act"; the phrase "Article 65-7, paragraph (1)" in paragraph (12) of that Article is deemed to be replaced with "Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations"; the phrase "March 31, 2017" in Article 68-79, paragraph (1) of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "March 31, 2019"; the phrase "Article 65-8, paragraph (7)" in paragraphs (15) and (16) of that Article is deemed to be replaced with "Article 65-8, paragraph (7) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations"; the phrase ", Article 65-7, paragraph (1)" is deemed to be replaced with ", Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations"; and the phrase "March 31, 2017" in Article 68-80 of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "March 31, 2019".
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、平成二十八年十二月一日から施行日の前日までの間に農業経営基盤強化促進法第十五条第一項の規定により同項に規定する同意市町村の農業委員会に対して旧基盤強化法第四条第四項第一号に規定する利用権の設定等（所有権の移転に限る。以下この項において「利用権の設定等」という。）を受けたい旨の申出又は利用権の設定等についてあっせんを受けたい旨の申出をしたものが施行日から平成三十一年三月三十一日までの間に譲渡をする旧租税特別措置法第六十八条の七十八第一項の表の第二号又は第七号の上欄に掲げる資産については、同条から旧租税特別措置法第六十八条の八十まで（これらの号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、旧租税特別措置法第六十八条の七十八第一項中「平成二十九年三月三十一日」とあるのは「平成三十一年三月三十一日」と、同条第四項中「おいて第六十五条の七第一項」とあるのは「おいて所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第六十九条第九項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十二条の規定による改正前の租税特別措置法（以下この条及び次条において「旧効力単体措置法」という。）第六十五条の七第一項」と、「、第六十五条の七第一項」とあるのは「、旧効力単体措置法第六十五条の七第一項」と、「同法」とあるのは「法人税法」と、同条第十二項中「第六十五条の七第一項」とあるのは「旧効力単体措置法第六十五条の七第一項」と、旧租税特別措置法第六十八条の七十九第一項中「平成二十九年三月三十一日」とあるのは「平成三十一年三月三十一日」と、同条第十五項及び第十六項中「第六十五条の八第七項」とあるのは「旧効力単体措置法第六十五条の八第七項」と、「、第六十五条の七第一項」とあるのは「、旧効力単体措置法第六十五条の七第一項」と、旧租税特別措置法第六十八条の八十中「平成二十九年三月三十一日」とあるのは「平成三十一年三月三十一日」とする。
With regard to the application of the provisions of Articles 68-74 through 68-76-2, Articles 68-78 through 68-81 and Article 68-85 of the Act on Special Measures Concerning Taxation in the case where the provisions of the preceding paragraph apply, the phrase "through Article 68-80" in Article 68-74, paragraph (1) of that Act is deemed to be replaced with "through Article 68-80, or Articles 68-78 through 68-80 of the Act on Special Measures Concerning Taxation prior to the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017), which remains in force pursuant to the provisions of Article 84, paragraph (9) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force")"; the phrase "through Article 68-80" in Article 68-75, paragraph (1), Article 68-76, paragraph (1) and Article 68-76-2, paragraph (1) of that Act is deemed to be replaced with "through Article 68-80, or Articles 68-78 through 68-80 of the Former Act on Special Measures Concerning Taxation Kept in Force"; the phrase "those" in the left-hand column of item (i) of the table in Article 68-78, paragraph (1) of that Act is deemed to be replaced with "those (excluding those that also fall under the assets listed in the left-hand column of item (ii) of the table in Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force)"; the phrase "or the preceding three Articles" in Article 68-81, paragraph (1), item (i) of that Act is deemed to be replaced with "or the preceding three Articles, or Articles 68-78 through 68-80 of the Former Act on Special Measures Concerning Taxation Kept in Force"; the phrase "that Act" is deemed to be replaced with "the Act on Establishment of Agricultural Promotion Regions"; the phrase "or the preceding three Articles" in item (ii) of that paragraph is deemed to be replaced with "or the preceding three Articles, or Articles 68-78 through 68-80 of the Former Act on Special Measures Concerning Taxation Kept in Force"; the phrase "that Act" is deemed to be replaced with "the Village Area Development Act"; the phrase "or the preceding three Articles" in item (iii) of that paragraph is deemed to be replaced with "or the preceding three Articles, or Articles 68-78 through 68-80 of the Former Act on Special Measures Concerning Taxation Kept in Force"; the phrase "together with that Act" is deemed to be replaced with "together with the Farming and Residence Association Act"; and the phrase "or Article 68-79" in Article 68-85, paragraph (14), item (ii), (c) of that Act is deemed to be replaced with "or Article 68-79, or Article 68-78 or Article 68-79 of the Former Act on Special Measures Concerning Taxation Kept in Force".
前項の規定の適用がある場合における租税特別措置法第六十八条の七十四から第六十八条の七十六の二まで、第六十八条の七十八から第六十八条の八十一まで及び第六十八条の八十五の規定の適用については、同法第六十八条の七十四第一項中「第六十八条の八十まで」とあるのは「第六十八条の八十まで若しくは所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第八十四条第九項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十二条の規定による改正前の租税特別措置法（以下「旧効力措置法」という。）第六十八条の七十八から第六十八条の八十まで」と、同法第六十八条の七十五第一項、第六十八条の七十六第一項及び第六十八条の七十六の二第一項中「第六十八条の八十まで」とあるのは「第六十八条の八十まで若しくは旧効力措置法第六十八条の七十八から第六十八条の八十まで」と、同法第六十八条の七十八第一項の表の第一号の上欄中「もの」とあるのは「もの（旧効力措置法第六十八条の七十八第一項の表の第二号の上欄に掲げる資産にも該当するものを除く。）」と、同法第六十八条の八十一第一項第一号中「又は前三条」とあるのは「若しくは前三条又は旧効力措置法第六十八条の七十八から第六十八条の八十まで」と、「同法」とあるのは「農業振興地域の整備に関する法律」と、同項第二号中「又は前三条」とあるのは「若しくは前三条又は旧効力措置法第六十八条の七十八から第六十八条の八十まで」と、「同法」とあるのは「集落地域整備法」と、同項第三号中「又は前三条」とあるのは「若しくは前三条又は旧効力措置法第六十八条の七十八から第六十八条の八十まで」と、「ともに同法」とあるのは「ともに農住組合法」と、同法第六十八条の八十五第十四項第二号ハ中「又は第六十八条の七十九」とあるのは「若しくは第六十八条の七十九又は旧効力措置法第六十八条の七十八若しくは第六十八条の七十九」とする。
With regard to assets listed in the left-hand column of item (x) of the table in Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are put to use for fisheries (meaning the business of catching or culturing aquatic animals or plants) and that are held by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation which, before the Effective Date, requested the Minister of Agriculture, Forestry and Fisheries to conduct a test pursuant to the provisions of Article 27 of the Fishing Boat Act for those assets, where that corporation transfers those assets during the period from the Effective Date to December 31, 2019, the provisions of Articles 68-78 through 68-80 of the Former Act on Special Measures Concerning Taxation (limited to the part concerning that item) remain in force. In this case, the phrase "March 31, 2017" in Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "December 31, 2019"; the phrase "Article 65-7, paragraph (1)" in that column is deemed to be replaced with "Article 65-7, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017), which remains in force pursuant to the provisions of Article 69, paragraph (11) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations" in this Article and the following Article)"; the phrase "the provisions of Article 65-7, paragraph (1)" in paragraph (4) of that Article is deemed to be replaced with "the provisions of Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations"; the phrase "or paragraph (1) of that Article" is deemed to be replaced with "or Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations"; the phrase "that Act" is deemed to be replaced with "the Corporation Tax Act"; the phrase "in Article 65-7, paragraph (1)" in paragraph (12) of that Article is deemed to be replaced with "in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations"; the phrase "or paragraph (1) of that Article" is deemed to be replaced with "or Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations"; the phrase "March 31, 2017" in Article 68-79, paragraph (1) of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "December 31, 2019"; the phrase "Article 65-8, paragraph (7)" in paragraphs (15) and (16) of that Article is deemed to be replaced with "Article 65-8, paragraph (7) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations"; the phrase "or Article 65-7, paragraph (1)" is deemed to be replaced with "or Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations"; and the phrase "March 31, 2017" in Article 68-80 of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "December 31, 2019".
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、その有する旧租税特別措置法第六十八条の七十八第一項の表の第十号の上欄に掲げる資産のうち漁業（水産動植物の採捕又は養殖の事業をいう。）の用に供されるものにつき施行日前に漁船法第二十七条の規定により農林水産大臣に対して試験の依頼をしたものが、施行日から令和元年十二月三十一日までの間に譲渡をする当該資産については、旧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（同号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、旧租税特別措置法第六十八条の七十八第一項中「平成二十九年三月三十一日」とあるのは「令和元年十二月三十一日」と、同欄中「第六十五条の七第一項」とあるのは「所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第六十九条第十一項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十二条の規定による改正前の租税特別措置法（以下この条及び次条において「旧効力単体措置法」という。）第六十五条の七第一項」と、同条第四項中「第六十五条の七第一項の規定」とあるのは「旧効力単体措置法第六十五条の七第一項の規定」と、「又は同条第一項」とあるのは「又は旧効力単体措置法第六十五条の七第一項」と、「同法」とあるのは「法人税法」と、同条第十二項中「おいて第六十五条の七第一項」とあるのは「おいて旧効力単体措置法第六十五条の七第一項」と、「又は同条第一項」とあるのは「又は旧効力単体措置法第六十五条の七第一項」と、旧租税特別措置法第六十八条の七十九第一項中「平成二十九年三月三十一日」とあるのは「令和元年十二月三十一日」と、同条第十五項及び第十六項中「第六十五条の八第七項」とあるのは「旧効力単体措置法第六十五条の八第七項」と、「又は第六十五条の七第一項」とあるのは「又は旧効力単体措置法第六十五条の七第一項」と、旧租税特別措置法第六十八条の八十中「平成二十九年三月三十一日」とあるのは「令和元年十二月三十一日」とする。
The provisions of Article 68-79, paragraph (12) of the New Act on Special Measures Concerning Taxation apply to share exchanges, etc. prescribed in Article 2, item (xii)-16 of the October New Corporation Tax Act carried out on or after October 1, 2017, and the provisions then in force continue to govern share exchanges carried out before that date.
新租税特別措置法第六十八条の七十九第十二項の規定は、平成二十九年十月一日以後に行われる十月新法人税法第二条第十二号の十六に規定する株式交換等について適用し、同日前に行われた株式交換については、なお従前の例による。
The provisions of Article 68-79, paragraph (20) of the New Act on Special Measures Concerning Taxation apply to a special account prescribed in paragraph (8) of that Article pertaining to assets transferred as prescribed in paragraph (1) of that Article for which the last day of the designated acquisition period prescribed in paragraph (20) of that Article of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation falls on or after the Effective Date.
新租税特別措置法第六十八条の七十九第二十項の規定は、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同項に規定する取得指定期間の末日が施行日以後である同条第一項に規定する譲渡をした資産に係る同条第八項に規定する特別勘定について適用する。
The provisions of Article 68-83, paragraph (13) of the New Act on Special Measures Concerning Taxation apply to share exchanges, etc. prescribed in Article 2, item (xii)-16 of the October New Corporation Tax Act carried out on or after October 1, 2017, and the provisions then in force continue to govern share exchanges carried out before that date.
新租税特別措置法第六十八条の八十三第十三項の規定は、平成二十九年十月一日以後に行われる十月新法人税法第二条第十二号の十六に規定する株式交換等について適用し、同日前に行われた株式交換については、なお従前の例による。