Supplementary Provisions, Article 115-2Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Small and Medium Sized Enterprise, etc. Acquires Specified Management Improvement Equipment, etc.
第百十五条の二（中小企業者等が特定経営力向上設備等を取得した場合の特別償却又は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 42-12-4, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022, the carried-over excess of the tax credit limit prescribed in paragraph (4) of that Article is to include the amount, out of the maximum tax credit prescribed in Article 68-15-5, paragraph (2) of the Act on Special Measures Concerning Taxation Before the 2022 Changes (limited to that pertaining to the corporation) in each consolidated business year beginning within one year before the first day of the business year for which the corporation referred to in that paragraph seeks the application of the provisions of paragraph (3) of that Article (limited to each consolidated business year in the case where the corporation has continuously filed blue returns up to that business year (for a consolidated business year, where that corporation or the consolidated parent corporation pertaining to that corporation has filed consolidated tax returns)), that cannot be fully deducted even through the deduction under that paragraph (where there is an amount already deducted, pursuant to the provisions of Article 42-12-4, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022 or Article 42-12-4, paragraph (3) of the Act on Special Measures Concerning Taxation Before the 2022 Changes, from the corporation tax before adjustment prescribed in Article 42-4, paragraph (19), item (ii) of the Act on Special Measures Concerning Taxation as Amended for 2022 or the corporation tax before adjustment prescribed in Article 42-4, paragraph (8), item (ii) of the Act on Special Measures Concerning Taxation Before the 2022 Changes in a business year beginning within one year before the first day of that business year (including the amount pertaining to that corporation out of the amount already deducted from the amount of corporation tax in each of those consolidated business years pursuant to the provisions of Article 68-15-5, paragraph (3) of the Act on Special Measures Concerning Taxation Before the 2022 Changes; referred to as the "amount already deducted" hereinafter in this paragraph), the remaining amount after deducting that amount already deducted).
四年新措置法第四十二条の十二の四第三項の規定の適用については、同条第四項に規定する繰越税額控除限度超過額には、同項の法人の同条第三項の規定の適用を受けようとする事業年度開始の日前一年以内に開始した各連結事業年度（当該事業年度まで連続して青色申告書の提出（連結事業年度にあっては、当該法人又は当該法人に係る連結親法人による連結確定申告書の提出）をしている場合の各連結事業年度に限る。）における四年旧措置法第六十八条の十五の五第二項に規定する税額控除限度額（当該法人に係るものに限る。）のうち、同項の規定による控除をしてもなお控除しきれない金額（既に四年新措置法第四十二条の十二の四第三項又は四年旧措置法第四十二条の十二の四第三項の規定により当該事業年度開始の日前一年以内に開始した事業年度において四年新措置法第四十二条の四第十九項第二号に規定する調整前法人税額又は四年旧措置法第四十二条の四第八項第二号に規定する調整前法人税額から控除された金額（既に四年旧措置法第六十八条の十五の五第三項の規定により当該各連結事業年度において法人税の額から控除された金額のうち当該法人に係るものを含む。以下この項において「控除済金額」という。）がある場合には、当該控除済金額を控除した残額）を含むものとする。
With regard to the application of the provisions of Article 42-12-4, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022, where, for consolidated business years after each business year beginning within one year before the first day prescribed in that paragraph, the corporation referred to in that paragraph or the consolidated parent corporation pertaining to that corporation filed consolidated tax returns, the corporation is deemed to have filed blue returns.
With regard to the application of the provisions of Article 42-12-4, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount deducted from the corporation tax before adjustment prescribed in that paragraph is to include the amount pertaining to the corporation referred to in Article 42-12-4, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022 out of the amount already deducted from the amount of corporation tax pursuant to the provisions of Article 68-15-5, paragraph (3) of the Act on Special Measures Concerning Taxation Before the 2022 Changes.
四年新措置法第四十二条の十二の四第四項の規定の適用については、同項に規定する調整前法人税額から控除された金額には、既に四年旧措置法第六十八条の十五の五第三項の規定により法人税の額から控除された金額のうち四年新措置法第四十二条の十二の四第四項の法人に係るものを含むものとする。
With regard to the application of the provisions of Article 42-12-4, paragraph (8) of the Act on Special Measures Concerning Taxation as Amended for 2022, where a written statement of the carried-over excess of the tax credit limit prescribed in paragraph (3) of Article 68-15-5 of the Act on Special Measures Concerning Taxation Before the 2022 Changes was attached to the consolidated tax return for each consolidated business year from the year of commencement of use prescribed in Article 68-15-5, paragraph (2) of the Act on Special Measures Concerning Taxation Before the 2022 Changes onward, a written statement of the carried-over excess of the tax credit limit prescribed in Article 42-12-4, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022 is deemed to have been attached to the final return.
四年新措置法第四十二条の十二の四第八項の規定の適用については、四年旧措置法第六十八条の十五の五第二項に規定する供用年度以後の各連結事業年度の連結確定申告書に同条第三項に規定する繰越税額控除限度超過額の明細書の添付があった場合には、確定申告書に四年新措置法第四十二条の十二の四第三項に規定する繰越税額控除限度超過額の明細書の添付があったものとみなす。