Supplementary Provisions, Article 113Transitional Measures Concerning the Special Corporation Tax Credit Where Experimental Research Is Conducted, Accompanying the Amendment by Article 16
第百十三条（第十六条の規定による改正に伴う試験研究を行った場合の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 42-4 of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount of experimental research expenses prescribed in paragraph (19), item (v) of that Article is to include the amount of experimental research expenses prescribed in Article 68-9, paragraph (8), item (i) of the Act on Special Measures Concerning Taxation Before the 2022 Changes for each consolidated business year (meaning a consolidated business year prescribed in Article 2, paragraph (2), item (xix) of the Act on Special Measures Concerning Taxation Before the 2022 Changes; the same applies hereinafter through Article 130 of the Supplementary Provisions) that corresponds to each business year prescribed in that item (where the number of months in each of those consolidated business years differs from the number of months in the relevant applicable year (meaning the applicable year prescribed in Article 42-4, paragraph (19), item (iii) of the Act on Special Measures Concerning Taxation as Amended for 2022; the same applies hereinafter in this paragraph), the amount calculated by multiplying that amount of experimental research expenses by the number of months in the relevant applicable year and dividing the product by the number of months in each of those consolidated business years), and the amount of experimental research expenses prescribed in Article 42-4, paragraph (19), item (vi)-3 of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount of experimental research expenses prescribed in Article 68-9, paragraph (8), item (i) of the Act on Special Measures Concerning Taxation Before the 2022 Changes for the consolidated business year that corresponds to the base business year prescribed in item (vi)-2 of that paragraph (where the number of months in that consolidated business year differs from the number of months in the relevant applicable year, the amount calculated by multiplying that amount of experimental research expenses by the number of months in the relevant applicable year and dividing the product by the number of months in that consolidated business year).
四年新措置法第四十二条の四の規定の適用については、同条第十九項第五号に規定する試験研究費の額には同号に規定する各事業年度に該当する各連結事業年度（四年旧措置法第二条第二項第十九号に規定する連結事業年度をいう。以下附則第百三十条までにおいて同じ。）の四年旧措置法第六十八条の九第八項第一号に規定する試験研究費の額（当該各連結事業年度の月数と当該適用年度（四年新措置法第四十二条の四第十九項第三号に規定する適用年度をいう。以下この項において同じ。）の月数とが異なる場合には、当該試験研究費の額に当該適用年度の月数を乗じてこれを当該各連結事業年度の月数で除して計算した金額）を含むものとし、四年新措置法第四十二条の四第十九項第六号の三に規定する試験研究費の額には同項第六号の二に規定する基準事業年度に該当する連結事業年度の四年旧措置法第六十八条の九第八項第一号に規定する試験研究費の額（当該連結事業年度の月数と当該適用年度の月数とが異なる場合には、当該試験研究費の額に当該適用年度の月数を乗じてこれを当該連結事業年度の月数で除して計算した金額）を含むものとする。
The number of months referred to in the preceding paragraph is calculated according to the calendar, and any fraction of less than one month is counted as one month.
前項の月数は、暦に従って計算し、一月に満たない端数を生じたときは、これを一月とする。