Supplementary Provisions, Article 127-2Transitional Measures Concerning Special Provisions on Inclusion in Deductible Expenses of Losses of Certified Business Adaptation Corporations
第百二十七条の二（認定事業適応法人の欠損金の損金算入の特例に関する経過措置）
With regard to the application of the provisions of Article 66-11-4 of the Act on Special Measures Concerning Taxation as Amended for 2022 in the case where the provisions of Article 20, paragraph (1) or (4) of the Supplementary Provisions apply, the phrase "Article 57, paragraph (2)" in paragraph (2), item (i) of that Article is deemed to be replaced with "Article 57, paragraph (2) or Article 20, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; referred to as the '2020 Amendment Act' in this item)", the phrase "paragraph (4) of that Article" with "Article 57, paragraph (4) of the Corporation Tax Act", the phrase "or paragraph (9)" with "or paragraph (9), or Article 20, paragraph (4) of the Supplementary Provisions of the 2020 Amendment Act", and the phrase ", Article 58 of that Act" with ", Article 58 of the Corporation Tax Act".
附則第二十条第一項又は第四項の規定の適用がある場合における四年新措置法第六十六条の十一の四の規定の適用については、同条第二項第一号中「第五十七条第二項」とあるのは「第五十七条第二項又は所得税法等の一部を改正する法律（令和二年法律第八号。以下この号において「令和二年改正法」という。）附則第二十条第一項」と、「同条第四項」とあるのは「法人税法第五十七条第四項」と、「又は第九項」とあるのは「若しくは第九項又は令和二年改正法附則第二十条第四項」と、「、同法第五十八条」とあるのは「、法人税法第五十八条」とする。
With regard to the application of the provisions of Article 66-11-4 of the Act on Special Measures Concerning Taxation as Amended for 2022 in the case where, among the business years on or after the base business year (meaning the base business year prescribed in paragraph (1), item (i) of that Article; the same applies in item (i)) of a certified business adaptation corporation prescribed in paragraph (1) of that Article, there is a business year that falls under a consolidated business year, the following provisions apply:
四年新措置法第六十六条の十一の四第一項に規定する認定事業適応法人の基準事業年度（同項第一号に規定する基準事業年度をいう。第一号において同じ。）以後の事業年度のうちに連結事業年度に該当する事業年度がある場合における同条の規定の適用については、次に定めるところによる。
if, among the consolidated business years after the base business year, there is a consolidated business year in which an amount of consolidated income before deduction of losses prescribed in Article 68-96-2, paragraph (1), item (i) of the Act on Special Measures Concerning Taxation Before the 2022 Changes arose, that consolidated business year is deemed to be a business year in which an amount of income before deduction of losses prescribed in Article 66-11-4, paragraph (1), item (i) of the Act on Special Measures Concerning Taxation as Amended for 2022 arose;
the amount, out of the individually attributed consolidated loss amount prescribed in paragraph (3), item (ii) of Article 66-11-4 of the Act on Special Measures Concerning Taxation Before the 2022 Changes that arose in a special business year (meaning a special business year prescribed in Article 66-11-4, paragraph (1), item (i) of the Act on Special Measures Concerning Taxation Before the 2022 Changes; the same applies hereinafter in this item and the following item) that falls under a consolidated business year, that is deemed to be an amount of loss prescribed in Article 2, paragraph (2), item (xxi) of the Act on Special Measures Concerning Taxation as Amended for 2022 of that certified business adaptation corporation pursuant to the provisions of Article 20, paragraph (1) of the Supplementary Provisions (excluding those listed below) is deemed to be the amount of loss prescribed in Article 66-11-4, paragraph (2), item (i) of the Act on Special Measures Concerning Taxation as Amended for 2022 pertaining to that special business year;
連結事業年度に該当する特例事業年度（四年旧措置法第六十六条の十一の四第一項第一号に規定する特例事業年度をいう。以下この号及び次号において同じ。）において生じた同条第三項第二号に規定する連結欠損金個別帰属額で附則第二十条第一項の規定により当該認定事業適応法人の四年新措置法第二条第二項第二十一号に規定する欠損金額とみなされた金額（次に掲げるものを除く。）を当該特例事業年度に係る四年新措置法第六十六条の十一の四第二項第一号に規定する欠損金額とみなす。
an amount deemed not to exist pursuant to the provisions of Article 57, paragraph (4) or (5) of the Former Corporation Tax Act or Article 57, paragraphs (4) through (6), (8) or (9) of the New Corporation Tax Act;
旧法人税法第五十七条第四項若しくは第五項又は新法人税法第五十七条第四項から第六項まで、第八項若しくは第九項の規定によりないものとされたもの
an amount to which the provisions of Article 57, paragraph (1) of the Former Corporation Tax Act are deemed not to apply pursuant to the provisions of Article 57-2, paragraph (1) of the Former Corporation Tax Act;
旧法人税法第五十七条の二第一項の規定により旧法人税法第五十七条第一項の規定を適用しないものとされたもの
an amount to which the provisions of Article 57, paragraph (1) of the New Corporation Tax Act are deemed not to apply pursuant to the provisions of Article 57-2, paragraph (1) of the New Corporation Tax Act.
新法人税法第五十七条の二第一項の規定により新法人税法第五十七条第一項の規定を適用しないものとされたもの
the amount specified by Cabinet Order as the amount of the portion corresponding to the amount of investment prescribed in Article 66-11-4, paragraph (2), item (ii), (a) of the Act on Special Measures Concerning Taxation as Amended for 2022, out of the total of the amount subject to excess deduction and the individual amount subject to excess deduction prescribed in Article 68-96-2, paragraph (2) of the Act on Special Measures Concerning Taxation Before the 2022 Changes pertaining to the consolidated loss amount prescribed in Article 2, paragraph (2), item (xxii)-3 of the Act on Special Measures Concerning Taxation Before the 2022 Changes that arose in each special business year in a consolidated business year that began before the first day of that applicable business year (meaning the applicable business year prescribed in Article 66-11-4, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022) and to which the provisions of Article 68-96-2, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes were applied, is added to the amount listed in (b) of that item.
当該適用事業年度（四年新措置法第六十六条の十一の四第一項に規定する適用事業年度をいう。）開始の日前に開始した連結事業年度で四年旧措置法第六十八条の九十六の二第一項の規定の適用を受けた連結事業年度における各特例事業年度において生じた四年旧措置法第二条第二項第二十二号の三に規定する連結欠損金額に係る四年旧措置法第六十八条の九十六の二第二項に規定する超過控除対象額及び個別超過控除対象額の合計額のうち四年新措置法第六十六条の十一の四第二項第二号イに規定する投資の額に対応する部分の金額として政令で定める金額を同号ロに掲げる金額に加算する。
Necessary matters for the application of the provisions of the preceding two paragraphs are specified by Cabinet Order.
前二項の規定の適用に関し必要な事項は、政令で定める。