Supplementary Provisions, Article 93Transitional Measures Concerning Special Provisions on the Amount of Special Credit Deducted from Corporation Tax
第九十三条（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）
With regard to the application of the provisions of Article 42-13 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 (xiv) of the Supplementary Provisions, in paragraph (1), item (xvii) of that Article, the phrase "Article 42-12-5, paragraph (2)" is deemed to be replaced with "paragraph (2) of the preceding Article"; in paragraph (6) of that Article, the phrase ", item (x) or item (xvii)-2" is deemed to be replaced with "or item (x)", and the phrase "Article 42-12-5, paragraph (3), item (i)" is deemed to be replaced with "paragraph (3), item (i) of the preceding Article"; in item (i) of that paragraph, the phrase "Article 42-12-5, paragraph (3), item (vi)" is deemed to be replaced with "paragraph (3), item (vi) of the preceding Article"; in item (ii) of that paragraph, the phrase "Article 42-12-5, paragraph (3), item (viii)" is deemed to be replaced with "paragraph (3), item (viii) of the preceding Article"; in paragraph (7) of that Article, the phrase "Article 42-12-5, paragraph (3), item (i)" is deemed to be replaced with "paragraph (3), item (i) of the preceding Article"; and in paragraph (8) of that Article, the phrase ", Article 42-11-2, paragraph (5) and paragraph (5) of the preceding Article" is deemed to be replaced with "and Article 42-11-2, paragraph (5)".
施行日から附則第一条第十四号に定める日の前日までの間における新租税特別措置法第四十二条の十三の規定の適用については、同条第一項第十七号中「第四十二条の十二の五第二項」とあるのは「前条第二項」と、同条第六項中「、第十号又は第十七号の二」とあるのは「又は第十号」と、「第四十二条の十二の五第三項第一号」とあるのは「前条第三項第一号」と、同項第一号中「第四十二条の十二の五第三項第六号」とあるのは「前条第三項第六号」と、同項第二号中「第四十二条の十二の五第三項第八号」とあるのは「前条第三項第八号」と、同条第七項中「第四十二条の十二の五第三項第一号」とあるのは「前条第三項第一号」と、同条第八項中「、第四十二条の十一の二第五項及び前条第五項」とあるのは「及び第四十二条の十一の二第五項」とする。
With regard to the application of the provisions of Article 42-13, paragraph (6) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2019, the phrase "small and medium sized enterprise (excluding one that falls under the category of an excluded business operator)" in that paragraph is deemed to be replaced with "small and medium sized enterprise".
施行日から平成三十一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十三第六項の規定の適用については、同項中「中小企業者（適用除外事業者に該当するものを除く。）」とあるのは、「中小企業者」とする。