Supplementary Provisions, Article 85Transitional Measures Concerning Special Provisions on Taxation on Income, etc. Pertaining to Foreign Affiliated Companies of Consolidated Corporations
第八十五条（連結法人の外国関係会社に係る所得等の課税の特例に関する経過措置）
The provisions of Article 68-90 of the New Act on Special Measures Concerning Taxation (excluding paragraph (11)) apply to the applicable amount prescribed in paragraph (1) of that Article and the individually taxable amount prescribed in that paragraph pertaining to that applicable amount, the partially applicable amount prescribed in paragraph (6) of that Article and the individually taxable partial amount prescribed in that paragraph pertaining to that partially applicable amount, and the partially applicable amount for a financial subsidiary, etc. prescribed in paragraph (8) of that Article and the individually taxable partial amount for a financial subsidiary, etc. prescribed in that paragraph pertaining to that partially applicable amount for a financial subsidiary, etc., for business years beginning on or after April 1, 2018 of a foreign affiliated company prescribed in paragraph (2), item (i) of that Article, and the provisions then in force continue to govern the applicable amount prescribed in Article 68-90, paragraph (1) of the Former Act on Special Measures Concerning Taxation and the individually taxable amount prescribed in that paragraph pertaining to that applicable amount, and the partially applicable amount prescribed in paragraph (4) of that Article and the individually taxable partial amount prescribed in that paragraph pertaining to that partially applicable amount, for business years beginning before that date of a specified foreign subsidiary, etc. prescribed in paragraph (1) of that Article.
新租税特別措置法第六十八条の九十（第十一項を除く。）の規定は、同条第二項第一号に規定する外国関係会社の平成三十年四月一日以後に開始する事業年度に係る同条第一項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する個別課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する個別部分課税対象金額並びに同条第八項に規定する金融子会社等部分適用対象金額及び当該金融子会社等部分適用対象金額に係る同項に規定する個別金融子会社等部分課税対象金額について適用し、旧租税特別措置法第六十八条の九十第一項に規定する特定外国子会社等の同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及び当該適用対象金額に係る同項に規定する個別課税対象金額並びに同条第四項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する個別部分課税対象金額については、なお従前の例による。
The provisions of Article 68-90, paragraph (11) of the New Act on Special Measures Concerning Taxation apply to documents specified by Order of the Ministry of Finance prescribed in that paragraph for business years beginning on or after April 1, 2018 of a foreign affiliated company listed in the items of that paragraph, and the provisions then in force continue to govern documents specified by Order of the Ministry of Finance prescribed in Article 68-90, paragraph (6) of the Former Act on Special Measures Concerning Taxation for business years beginning before that date of a specified foreign subsidiary, etc. prescribed in that paragraph.
新租税特別措置法第六十八条の九十第十一項の規定は、同項各号に掲げる外国関係会社の平成三十年四月一日以後に開始する事業年度の同項に規定する財務省令で定める書類について適用し、旧租税特別措置法第六十八条の九十第六項に規定する特定外国子会社等の同日前に開始した事業年度の同項に規定する財務省令で定める書類については、なお従前の例による。
The provisions of Article 68-91, paragraphs (1) through (3) of the New Act on Special Measures Concerning Taxation apply to the amount of foreign country's corporate tax prescribed in Article 68-91, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to the individually taxable amount, individually taxable partial amount or individually taxable partial amount for a financial subsidiary, etc. prescribed in that paragraph for business years beginning on or after April 1, 2018 of a foreign affiliated company prescribed in that paragraph, and the provisions then in force continue to govern the amount of foreign country's corporate tax prescribed in Article 68-91, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to the individually taxable amount or individually taxable partial amount prescribed in that paragraph for business years beginning before that date of a specified foreign subsidiary, etc. prescribed in that paragraph.
The provisions of Article 68-91, paragraphs (4) through (7) of the New Act on Special Measures Concerning Taxation apply to the amount of income tax, etc. prescribed in paragraph (4) of that Article pertaining to the individually taxable amount, individually taxable partial amount or individually taxable partial amount for a financial subsidiary, etc. prescribed in that paragraph for business years beginning on or after April 1, 2018 of a foreign affiliated company prescribed in that paragraph.
新租税特別措置法第六十八条の九十一第四項から第七項までの規定は、同条第四項に規定する外国関係会社の平成三十年四月一日以後に開始する事業年度に係る同項に規定する個別課税対象金額、個別部分課税対象金額又は個別金融子会社等部分課税対象金額に係る同項に規定する所得税等の額について適用する。
The provisions of Article 68-93-2 of the New Act on Special Measures Concerning Taxation (excluding paragraph (11)) apply to the applicable amount prescribed in paragraph (1) of that Article and the individually taxable amount prescribed in that paragraph pertaining to that applicable amount, the partially applicable amount prescribed in paragraph (6) of that Article and the individually taxable partial amount prescribed in that paragraph pertaining to that partially applicable amount, and the partially applicable amount for a financial affiliated corporation prescribed in paragraph (8) of that Article and the individually taxable partial amount for a financial affiliated corporation prescribed in that paragraph pertaining to that partially applicable amount for a financial affiliated corporation, for business years beginning on or after April 1, 2018 of a foreign affiliated corporation prescribed in paragraph (1) of that Article, and the provisions then in force continue to govern the applicable amount prescribed in Article 68-93-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation and the individually taxable amount prescribed in that paragraph pertaining to that applicable amount, and the partially applicable amount prescribed in paragraph (4) of that Article and the individually taxable partial amount prescribed in that paragraph pertaining to that partially applicable amount, for business years beginning before that date of a specified foreign corporation prescribed in paragraph (1) of that Article.
新租税特別措置法第六十八条の九十三の二（第十一項を除く。）の規定は、同条第一項に規定する外国関係法人の平成三十年四月一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及び当該適用対象金額に係る同項に規定する個別課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する個別部分課税対象金額並びに同条第八項に規定する金融関係法人部分適用対象金額及び当該金融関係法人部分適用対象金額に係る同項に規定する個別金融関係法人部分課税対象金額について適用し、旧租税特別措置法第六十八条の九十三の二第一項に規定する特定外国法人の同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及び当該適用対象金額に係る同項に規定する個別課税対象金額並びに同条第四項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する個別部分課税対象金額については、なお従前の例による。
The provisions of Article 68-93-2, paragraph (11) of the New Act on Special Measures Concerning Taxation apply to documents specified by Order of the Ministry of Finance prescribed in that paragraph for business years beginning on or after April 1, 2018 of a foreign affiliated corporation listed in the items of that paragraph, and the provisions then in force continue to govern documents specified by Order of the Ministry of Finance prescribed in Article 68-93-2, paragraph (6) of the Former Act on Special Measures Concerning Taxation for business years beginning before that date of a specified foreign corporation prescribed in that paragraph.
新租税特別措置法第六十八条の九十三の二第十一項の規定は、同項各号に掲げる外国関係法人の平成三十年四月一日以後に開始する事業年度の同項に規定する財務省令で定める書類について適用し、旧租税特別措置法第六十八条の九十三の二第六項に規定する特定外国法人の同日前に開始した事業年度の同項に規定する財務省令で定める書類については、なお従前の例による。
The provisions of Article 68-93-3, paragraphs (1) through (3) of the New Act on Special Measures Concerning Taxation apply to the amount of foreign country's corporate tax prescribed in Article 68-93-3, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to the individually taxable amount, individually taxable partial amount or individually taxable partial amount for a financial affiliated corporation prescribed in that paragraph for business years beginning on or after April 1, 2018 of a foreign affiliated corporation prescribed in that paragraph, and the provisions then in force continue to govern the amount of foreign country's corporate tax prescribed in Article 68-93-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to the individually taxable amount or individually taxable partial amount prescribed in that paragraph for business years beginning before that date of a specified foreign corporation prescribed in that paragraph.
The provisions of Article 68-93-3, paragraphs (4) through (7) of the New Act on Special Measures Concerning Taxation apply to the amount of income tax, etc. prescribed in Article 68-93-3, paragraph (4) of the New Act on Special Measures Concerning Taxation pertaining to the individually taxable amount, individually taxable partial amount or individually taxable partial amount for a financial affiliated corporation prescribed in that paragraph for business years beginning on or after April 1, 2018 of a foreign affiliated corporation prescribed in that paragraph.