Supplementary Provisions, Article 85Transitional Measures Concerning Special Provisions on the Amount of Special Credit Deducted from Corporation Tax
第八十五条（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 (ix) of the Supplementary Provisions, the terms listed in the middle column of the following table in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms listed in the right-hand column of that table.
| Paragraph (1), item (xv) | Article 42-12-5, paragraph (1) | paragraph (1) of the preceding Article |
| Paragraph (1), item (xvi) | Article 42-12-5, paragraph (2) | paragraph (2) of the preceding Article |
| Paragraph (1), items (xvii) and (xviii) | (xvii) the provisions of paragraph (2) of the preceding Article: the amount obtained by deducting, from the maximum tax credit prescribed in that paragraph, the amount that cannot be fully deducted even through the deduction under the provisions of that paragraph (xviii) beyond what is listed in the preceding items, provisions specified by Cabinet Order as provisions that prescribe special provisions concerning the calculation of the amount of corporation tax: the amount specified by Cabinet Order as being similar to the amounts specified in the respective items | (xvii) beyond what is listed in the preceding items, provisions specified by Cabinet Order as provisions that prescribe special provisions concerning the calculation of the amount of corporation tax: the amount specified by Cabinet Order as being similar to the amounts specified in the respective items |
| Paragraph (6) | , item (ix) or item (xvii) | or item (ix) |
| Article 42-12-5, paragraph (3), item (i) | paragraph (3), item (i) of the preceding Article | |
| Paragraph (6), item (i) | Article 42-12-5, paragraph (3), item (vi) | paragraph (3), item (vi) of the preceding Article |
| Paragraph (6), item (ii) | Article 42-12-5, paragraph (3), item (viii) | paragraph (3), item (viii) of the preceding Article |
| Paragraph (7) | Article 42-12-5, paragraph (3), item (i) | paragraph (3), item (i) of the preceding Article |
| Paragraph (8) | , Article 42-11-2, paragraph (5) and paragraph (5) of the preceding Article | and Article 42-11-2, paragraph (5) |
施行日から附則第一条第九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、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
| 第一項第十五号 | 第四十二条の十二の五第一項 | 前条第一項 |
| 第一項第十六号 | 第四十二条の十二の五第二項 | 前条第二項 |
| 第一項第十七号及び第十八号 | 十七 前条第二項の規定 同項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額 十八 前各号に掲げるもののほか、法人税の額の計算に関する特例を定めている規定として政令で定める規定 当該各号に定める金額に類するものとして政令で定める金額 | 十七 前各号に掲げるもののほか、法人税の額の計算に関する特例を定めている規定として政令で定める規定 当該各号に定める金額に類するものとして政令で定める金額 |
| 第六項 | 、第九号又は第十七号 | 又は第九号 |
| 第四十二条の十二の五第三項第一号 | 前条第三項第一号 | |
| 第六項第一号 | 第四十二条の十二の五第三項第六号 | 前条第三項第六号 |
| 第六項第二号 | 第四十二条の十二の五第三項第八号 | 前条第三項第八号 |
| 第七項 | 第四十二条の十二の五第三項第一号 | 前条第三項第一号 |
| 第八項 | 、第四十二条の十一の二第五項及び前条第五項 | 及び第四十二条の十一の二第五項 |