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Supplementary Provisions, Article 53Transitional Measures Concerning the Reserve for Losses on Investment in New Business Development Operators

第五十三条(新事業開拓事業者投資損失準備金に関する経過措置)

With regard to the shares prescribed in of the Former Act on Special Measures Concerning Taxation of a new business development operator prescribed in that constitute the partnership property of an investment limited partnership and that are held, in each business year ending on or after the Effective Date, by a corporation that has concluded an investment limited partnership contract prescribed in pertaining to an investment limited partnership prescribed in (hereinafter referred to as an "investment limited partnership" in this Article) pertaining to the certification of a plan prescribed in obtained before the Effective Date, the provisions of of the Former Act on Special Measures Concerning Taxation remain in force. In such a case, the phrase "of " in is deemed to be replaced with "of the Act on Strengthening Industrial Competitiveness prior to the amendment by (hereinafter referred to as the 'Former Act on Strengthening Industrial Competitiveness' in )", the phrase "" with " of the Former Act on Strengthening Industrial Competitiveness", the phrase "(the Act on Strengthening Industrial Competitiveness" with "(the Former Act on Strengthening Industrial Competitiveness", the phrase "certification of a change" with "certification of a change (including a certification of a change under of the Former Act on Strengthening Industrial Competitiveness in the case where the provisions then in force continue to govern pursuant to the provisions of )", and the phrase "" with "", the phrase "is a consolidated business year" in with "is a consolidated business year prescribed in prior to the amendment by (hereinafter referred to as the 'Act on Special Measures Concerning Taxation Before the 2020 Amendment' in ) (hereinafter referred to as a 'consolidated business year' in )", the phrase "" with " prior to the amendment by , which remains in force pursuant to the provisions of Article 70 of the Supplementary Provisions of that Act (referred to as the 'Former Act on Special Measures Concerning Taxation Kept in Force' in and )", and the phrase "consolidated income" with "consolidated income prescribed in Before the 2020 Amendment", the phrase "" in with " of the Former Act on Special Measures Concerning Taxation Kept in Force", the phrase "" in with " of the Former Act on Special Measures Concerning Taxation Kept in Force", and the phrase "" in with " Before the 2020 Amendment", and the phrase "provisions (" with "provisions (... of the Act on Special Measures Concerning Taxation Before the 2020 Amendment".

施行日前に受けたに規定する計画の認定に係るに規定する投資事業有限責任組合(以下この条において「投資事業有限責任組合」という。)に係るに規定する投資事業有限責任組合契約を締結している法人が施行日以後に終了する各事業年度において有している当該投資事業有限責任組合の組合財産であるに規定する新事業開拓事業者のに規定する株式については、の規定は、なおその効力を有する。この場合において、中「に」とあるのは「にの規定による改正前の産業競争力強化法(以下において「旧産業競争力強化法」という。)」と、「」とあるのは「」と、「(産業競争力強化法」とあるのは「(旧産業競争力強化法」と、「変更の認定」とあるのは「変更の認定(の規定によりなお従前の例によることとされる場合におけるの規定による変更の認定を含む。)」と、「」とあるのは「」と、中「が連結事業年度」とあるのは「がの規定による改正前の租税特別措置法(以下において「令和二年旧措置法」という。)に規定する連結事業年度(以下において「連結事業年度」という。)」と、「」とあるのは「所得税法等の一部を改正する法律(平成三十一年法律第六号)附則第七十条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租税特別措置法(及びにおいて「旧効力措置法」という。)」と、「連結所得」とあるのは「に規定する連結所得」と、中「」とあるのは「」と、中「」とあるのは「」と、中「」とあるのは「」と、「規定(」とあるのは「規定(令和二年旧措置法」とする。

Supplementary Provisions, Article 54Transitional Measures Concerning Special Provisions on Allowance for Bad Debts of Small and Medium Sized Enterprises, etc.

第五十四条(中小企業等の貸倒引当金の特例に関する経過措置)

With regard to the calculation of the amount of income for each business year beginning on or before March 31, 2023 of a corporation prescribed in of the Former Act on Special Measures Concerning Taxation, the provisions of remain in force. In such a case, the phrase "March 31, 2019" in is deemed to be replaced with "March 31, 2023", the phrase "Small and Medium Sized Businesses, etc." with "Small and Medium Sized Enterprises, etc.", and the phrase "110 percent" with "110 percent (108 percent for business years beginning during the period from April 1, 2019 to March 31, 2020, 106 percent for business years beginning during the period from April 1, 2020 to March 31, 2021, 104 percent for business years beginning during the period from April 1, 2021 to March 31, 2022, and 102 percent for business years beginning during the period from April 1, 2022 to March 31, 2023)".

に規定する法人の令和五年三月三十一日以前に開始する各事業年度の所得の金額の計算については、の規定は、なおその効力を有する。この場合において、中「平成三十一年三月三十一日」とあるのは「令和五年三月三十一日」と、「中小企業等」とあるのは「中小企業者等」と、「百分の百十」とあるのは「百分の百十(平成三十一年四月一日から令和二年三月三十一日までの間に開始する事業年度については百分の百八とし、同年四月一日から令和三年三月三十一日までの間に開始する事業年度については百分の百六とし、同年四月一日から令和四年三月三十一日までの間に開始する事業年度については百分の百四とし、同年四月一日から令和五年三月三十一日までの間に開始する事業年度については百分の百二とする。)」とする。

Supplementary Provisions, Article 55Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer of Assets of Corporations

第五十五条(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 65-3 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (iv)) apply to corporation tax pertaining to a transfer of land, etc. prescribed in that paragraph that a corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date.

新租税特別措置法第六十五条の三(第一項第四号に係る部分に限る。)の規定は、法人が施行日以後に行う同項に規定する土地等の譲渡に係る法人税について適用し、法人が施行日前に行ったに規定する土地等の譲渡に係る法人税については、なお従前の例による。

The provisions of Articles 65-3 through 65-5 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 65-3, paragraph (1), item (vii) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of land, etc. prescribed in that paragraph that a corporation makes on or after the date specified in Article 1, item (xv) of the Supplementary Provisions.

新租税特別措置法第六十五条の三から第六十五条の五まで(新租税特別措置法第六十五条の三第一項第七号に係る部分に限る。)の規定は、法人が附則第一条第十五号に定める日以後に行う同項に規定する土地等の譲渡に係る法人税について適用する。

The provisions of Article 65-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (xxv) (limited to the part concerning the person who makes the purchase referred to in that item)) apply to corporation tax pertaining to a transfer of land, etc. prescribed in that paragraph that a corporation makes on or after the date specified in Article 1, item (xvii) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation made before that date.

新租税特別措置法第六十五条の四(第一項第二十五号(同号の買取りをする者に係る部分に限る。)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行う同項に規定する土地等の譲渡に係る法人税について適用し、法人が同日前に行ったに規定する土地等の譲渡に係る法人税については、なお従前の例による。

Supplementary Provisions, Article 56Transitional Measures Concerning Special Provisions on Taxation on Transactions with Foreign Affiliates

第五十六条(国外関連者との取引に係る課税の特例等に関する経過措置)

The provisions of Article 66-4, paragraphs (1), (2), (7), (12), (14) and (16) through (32) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation beginning on or after April 1, 2020, and the provisions then in force continue to govern corporation tax for business years of a corporation that began before that date.

新租税特別措置法第六十六条の四第一項、第二項、第七項、第十二項、第十四項及び第十六項から第三十二項までの規定は、法人の令和二年四月一日以後に開始する事業年度分の法人税について適用し、法人の同日前に開始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。

The provisions of Article 66-4, paragraphs (8) through (11), (13) and (15) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation beginning on or after April 1, 2020.

新租税特別措置法第六十六条の四第八項から第十一項まで、第十三項及び第十五項の規定は、法人の令和二年四月一日以後に開始する事業年度分の法人税について適用する。

The provisions of Article 66-4-3, paragraphs (5) through (7) and (14) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a foreign corporation beginning on or after April 1, 2020, and the provisions then in force continue to govern corporation tax for business years of a foreign corporation that began before that date.

新租税特別措置法第六十六条の四の三第五項から第七項まで及び第十四項の規定は、外国法人の令和二年四月一日以後に開始する事業年度分の法人税について適用し、外国法人の同日前に開始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。

Supplementary Provisions, Article 57Transitional Measures Concerning Special Provisions on Taxation on Covered Net Interest Payments, etc.

第五十七条(対象純支払利子等に係る課税の特例に関する経過措置)

The provisions of Article 66-5-2 and Article 66-5-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation beginning on or after April 1, 2020, and the provisions then in force continue to govern corporation tax for business years of a corporation that began before that date.

新租税特別措置法第六十六条の五の二及び第六十六条の五の三第一項の規定は、法人の令和二年四月一日以後に開始する事業年度分の法人税について適用し、法人の同日前に開始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。

The provisions of Article 66-5-3, paragraphs (3) and (8) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the due date for filing the tax return, etc. (excluding a return filed after the due date; hereinafter the same applies in this paragraph) arrives on or after April 1, 2020, and the provisions then in force continue to govern corporation tax for which the due date for filing the tax return, etc. arrived before that date.

新租税特別措置法第六十六条の五の三第三項及び第八項の規定は、令和二年四月一日以後に確定申告書等(期限後申告書を除く。以下この項において同じ。)の提出期限が到来する法人税について適用し、同日前に確定申告書等の提出期限が到来した法人税については、なお従前の例による。

Supplementary Provisions, Article 58Transitional Measures Concerning Special Provisions on Taxation on Income, etc. Pertaining to Foreign Affiliated Companies of Domestic Corporations

第五十八条(内国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 66-6, paragraph (1), paragraph (2) (limited to the part concerning item (ii), (a)(3) through (5)) and paragraph (3) of the New Act on Special Measures Concerning Taxation apply in the case of calculating the taxable amount, etc. (meaning the taxable amount prescribed in paragraph (1) of that Article, the partially taxable amount prescribed in paragraph (6) of that Article and the partially taxable amount for a financial subsidiary, etc. prescribed in paragraph (8) of that Article, and limited to those pertaining to business years beginning on or after April 1, 2018 of a foreign affiliated company prescribed in paragraph (2), item (i) of that Article pertaining to the domestic corporation) pertaining to business years ending on or after the Effective Date of a domestic corporation listed in any of the items of paragraph (1) of that Article, and the provisions then in force continue to govern the case of calculating the taxable amount prescribed in of the Former Act on Special Measures Concerning Taxation, the partially taxable amount prescribed in and the partially taxable amount for a financial subsidiary, etc. prescribed in pertaining to business years ending before the Effective Date of a domestic corporation listed in any of the items of paragraph (1) of that Article.

新租税特別措置法第六十六条の六第一項、第二項(第二号イ(3)から(5)までに係る部分に限る。)及び第三項の規定は、同条第一項各号に掲げる内国法人の施行日以後に終了する事業年度に係る課税対象金額等(同項に規定する課税対象金額、同条第六項に規定する部分課税対象金額及び同条第八項に規定する金融子会社等部分課税対象金額をいい、当該内国法人に係る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した事業年度に係るものに限る。)を計算する場合について適用し、各号に掲げる内国法人の施行日前に終了した事業年度に係るに規定する課税対象金額、に規定する部分課税対象金額及びに規定する金融子会社等部分課税対象金額を計算する場合については、なお従前の例による。

The provisions of Article 66-6, paragraph (2) (limited to the part concerning item (ii), (b) and (c)), paragraph (6) (limited to the part concerning and ) and paragraph (7) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable income prescribed in paragraph (1) of that Article and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the partially applicable amount prescribed in paragraph (6) of that Article and the partially taxable 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 partially taxable 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 the Effective Date of a foreign affiliated company prescribed in paragraph (2), item (i) of that Article, and the provisions then in force continue to govern the amount of applicable income prescribed in of the Former Act on Special Measures Concerning Taxation and the taxable amount prescribed in pertaining to that amount of applicable income, the partially applicable amount prescribed in and the partially taxable amount prescribed in pertaining to that partially applicable amount, and the partially applicable amount for a financial subsidiary, etc. prescribed in and the partially taxable amount for a financial subsidiary, etc. prescribed in pertaining to that partially applicable amount for a financial subsidiary, etc., for business years beginning before the Effective Date of a foreign affiliated company prescribed in paragraph (2), item (i) of that Article.

新租税特別措置法第六十六条の六第二項(第二号ロ及びハに係る部分に限る。)、第六項(及びに係る部分に限る。)及びの規定は、同条第二項第一号に規定する外国関係会社の施行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金融子会社等部分課税対象金額について適用し、に規定する外国関係会社の施行日前に開始した事業年度に係るに規定する適用対象金額及び当該適用対象金額に係るに規定する課税対象金額、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に規定する部分課税対象金額並びに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に規定する金融子会社等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 66-7, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to the amount of foreign country's corporate tax prescribed in paragraph (1) of that Article pertaining to the taxable amount, etc. (meaning the taxable amount, partially taxable amount or partially taxable amount for a financial subsidiary, etc. prescribed in that paragraph, and limited to those pertaining to business years beginning on or after April 1, 2018 of a foreign affiliated company prescribed in that paragraph pertaining to the domestic corporation) for business years ending on or after the Effective Date of a domestic corporation prescribed in that paragraph, and the provisions then in force continue to govern the amount of foreign country's corporate tax prescribed in of the Former Act on Special Measures Concerning Taxation pertaining to the taxable amount, partially taxable amount or partially taxable amount for a financial subsidiary, etc. prescribed in for business years ending before the Effective Date of a domestic corporation prescribed in .

新租税特別措置法第六十六条の七第一項及びの規定は、同条第一項に規定する内国法人の施行日以後に終了する事業年度の課税対象金額等(同項に規定する課税対象金額、部分課税対象金額又は金融子会社等部分課税対象金額をいい、当該内国法人に係る同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した事業年度に係るものに限る。)に係る同項に規定する外国法人税の額について適用し、に規定する内国法人の施行日前に終了した事業年度のに規定する課税対象金額、部分課税対象金額又は金融子会社等部分課税対象金額に係るに規定する外国法人税の額については、なお従前の例による。

The provisions of Article 66-8, paragraph (14) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the due date for filing the tax return, etc. (excluding a return filed after the due date; hereinafter the same applies in this paragraph) arrives on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the tax return, etc. arrived before the Effective Date.

新租税特別措置法第六十六条の八第十四項の規定は、施行日以後に確定申告書等(期限後申告書を除く。以下この項において同じ。)の提出期限が到来する法人税について適用し、施行日前に確定申告書等の提出期限が到来した法人税については、なお従前の例による。

The provisions of Article 66-9-2, paragraph (2) (limited to the part concerning item (iii), (a)(3) through (5)) and paragraph (3) of the New Act on Special Measures Concerning Taxation apply in the case of calculating the taxable amount, etc. (meaning the taxable amount prescribed in paragraph (1) of that Article, the partially taxable amount prescribed in paragraph (6) of that Article and the partially taxable amount for a financial affiliated corporation prescribed in paragraph (8) of that Article, and limited to those pertaining to business years beginning on or after April 1, 2018 of a foreign affiliated corporation prescribed in paragraph (1) of that Article pertaining to the domestic corporation) pertaining to business years ending on or after the Effective Date of a domestic corporation that is a specially-related shareholder, etc. prescribed in paragraph (1) of that Article, and the provisions then in force continue to govern the case of calculating the taxable amount prescribed in of the Former Act on Special Measures Concerning Taxation, the partially taxable amount prescribed in and the partially taxable amount for a financial affiliated corporation prescribed in pertaining to business years ending before the Effective Date of a domestic corporation that is a specially-related shareholder, etc. prescribed in paragraph (1) of that Article.

新租税特別措置法第六十六条の九の二第二項(第三号イ(3)から(5)までに係る部分に限る。)及び第三項の規定は、同条第一項に規定する特殊関係株主等である内国法人の施行日以後に終了する事業年度に係る課税対象金額等(同項に規定する課税対象金額、同条第六項に規定する部分課税対象金額及び同条第八項に規定する金融関係法人部分課税対象金額をいい、当該内国法人に係る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した事業年度に係るものに限る。)を計算する場合について適用し、に規定する特殊関係株主等である内国法人の施行日前に終了した事業年度に係るに規定する課税対象金額、に規定する部分課税対象金額及びに規定する金融関係法人部分課税対象金額を計算する場合については、なお従前の例による。

The provisions of Article 66-9-2, paragraph (2) (limited to the part concerning item (iii), (b) and (c)), paragraph (6) (limited to the part concerning and ) and paragraph (7) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable income prescribed in paragraph (1) of that Article and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the partially applicable amount prescribed in paragraph (6) of that Article and the partially taxable 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 partially taxable 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 the Effective Date of a foreign affiliated corporation prescribed in paragraph (1) of that Article, and the provisions then in force continue to govern the amount of applicable income prescribed in of the Former Act on Special Measures Concerning Taxation and the taxable amount prescribed in pertaining to that amount of applicable income, the partially applicable amount prescribed in and the partially taxable amount prescribed in pertaining to that partially applicable amount, and the partially applicable amount for a financial affiliated corporation prescribed in and the partially taxable amount for a financial affiliated corporation prescribed in pertaining to that partially applicable amount for a financial affiliated corporation, for business years beginning before the Effective Date of a foreign affiliated corporation prescribed in paragraph (1) of that Article.

新租税特別措置法第六十六条の九の二第二項(第三号ロ及びハに係る部分に限る。)、第六項(及びに係る部分に限る。)及びの規定は、同条第一項に規定する外国関係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及び当該適用対象金額に係る同項に規定する課税対象金額、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金融関係法人部分課税対象金額について適用し、に規定する外国関係法人の施行日前に開始した事業年度に係るに規定する適用対象金額及び当該適用対象金額に係るに規定する課税対象金額、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に規定する部分課税対象金額並びに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に規定する金融関係法人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 66-9-3, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to the amount of foreign country's corporate tax prescribed in paragraph (1) of that Article pertaining to the taxable amount, etc. (meaning the taxable amount, partially taxable amount or partially taxable amount for a financial affiliated corporation prescribed in that paragraph, and limited to those pertaining to business years beginning on or after April 1, 2018 of a foreign affiliated corporation prescribed in that paragraph pertaining to the domestic corporation) for business years ending on or after the Effective Date of a domestic corporation that is a specially-related shareholder, etc. prescribed in that paragraph, and the provisions then in force continue to govern the amount of foreign country's corporate tax prescribed in of the Former Act on Special Measures Concerning Taxation pertaining to the taxable amount, partially taxable amount or partially taxable amount for a financial affiliated corporation prescribed in for business years ending before the Effective Date of a domestic corporation that is a specially-related shareholder, etc. prescribed in .

新租税特別措置法第六十六条の九の三第一項及び第二項の規定は、同条第一項に規定する特殊関係株主等である内国法人の施行日以後に終了する事業年度の課税対象金額等(同項に規定する課税対象金額、部分課税対象金額又は金融関係法人部分課税対象金額をいい、当該内国法人に係る同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した事業年度に係るものに限る。)に係る同項に規定する外国法人税の額について適用し、に規定する特殊関係株主等である内国法人の施行日前に終了した事業年度のに規定する課税対象金額、部分課税対象金額又は金融関係法人部分課税対象金額に係るに規定する外国法人税の額については、なお従前の例による。

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