Supplementary Provisions, Article 92Transitional Measures Concerning Special Provisions for Calculation of Amount of Foreign-Source Income
第九十二条（国外所得金額の計算の特例に関する経過措置）
The provisions of Article 66-4, paragraphs (27) and (30) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of the New Act on Special Measures Concerning Taxation apply to corporation tax or local corporation tax for which the deadline or date specified in any of the items of paragraph (27) of that Article arrives on or after the Effective Date, and the provisions then in force continue to govern corporation tax or local corporation tax for which the deadline or date specified in any of the items of Article 66-4, paragraph (27) of the Former Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of the Former Act on Special Measures Concerning Taxation arrived before the Effective Date. In this case, with regard to the application of the provisions of Article 67-18, paragraph (13) of the New Act on Special Measures Concerning Taxation in a business year of a domestic corporation that began before the Effective Date (limited to one for which the deadline or date specified in any of the items of Article 66-4, paragraph (27) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of the New Act on Special Measures Concerning Taxation arrives on or after the Effective Date), the phrase "Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation ( Article 66-4, paragraph (27) of that Act as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) (Special Provisions for Calculation of Amount of Foreign-Source Income) of the Act on Special Measures Concerning Taxation ( and of Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation and of Article 66-4, paragraph (27) of that Act as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of the Act on Special Measures Concerning Taxation and that Act and that Act as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of that Act 'the preceding Article and the Act on Special Measures Concerning Taxation 'the preceding Article and that Act as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of the Act on Special Measures Concerning Taxation the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) that Act as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) and the Act on Special Measures Concerning Taxation and that Act as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of the Act on Special Measures Concerning Taxation , the Act on Special Measures Concerning Taxation , that Act as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of the Act on Special Measures Concerning Taxation" in the row for Article 66-4, paragraph (27) in the table of that paragraph is deemed to be replaced with "seven years six years and paragraph (4), and through paragraph (5), and Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation ( Article 66-4, paragraph (27) of that Act as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) (Special Provisions for Calculation of Amount of Foreign-Source Income) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 92 (Transitional Measures Concerning Special Provisions for Calculation of Amount of Foreign-Source Income) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; hereinafter referred to as the '2020 Income Tax Act Amendment' in this Article) ( of Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation of Article 66-4, paragraph (27) of that Act as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 92 of the Supplementary Provisions of the 2020 Income Tax Act Amendment Article 66-4, paragraph (27) of that Act' and Article 66-4, paragraph (27) of that Act as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 92 of the Supplementary Provisions of the 2020 Income Tax Act Amendment', and the phrase 'or the preceding two paragraphs' in paragraph (5) of that Article is deemed to be replaced with 'or the preceding two paragraphs, or Article 66-4, paragraph (27) of that Act as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 92 of the Supplementary Provisions of the 2020 Income Tax Act Amendment' and Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation' Article 66-4, paragraph (27) of that Act as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 92 of the Supplementary Provisions of the 2020 Income Tax Act Amendment' the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) that Act as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) as applied with the replacement of terms pursuant to Article 92 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; hereinafter referred to as the '2020 Income Tax Act Amendment' in this paragraph and paragraph (3))", the phrase "the Act on Special Measures Concerning Taxation that Act as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) (Special Provisions for Calculation of Amount of Foreign-Source Income) of the Act on Special Measures Concerning Taxation" in the row for Article 66-4, paragraph (30) of that table is deemed to be replaced with "the Act on General Rules for National Taxes as applied with the replacement of terms pursuant to paragraph (27) the Act on General Rules for National Taxes as applied with the replacement of terms pursuant to paragraph (27) as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 92 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) the Act on Special Measures Concerning Taxation that Act as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) (Special Provisions for Calculation of Amount of Foreign-Source Income) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 92 (Transitional Measures Concerning Special Provisions for Calculation of Amount of Foreign-Source Income) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; hereinafter referred to as the '2020 Income Tax Act Amendment' in this paragraph)", and the phrase "Article 67-18, paragraph (13) of that Act" is deemed to be replaced with "Article 67-18, paragraph (13) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 92 of the Supplementary Provisions of the 2020 Income Tax Act Amendment".
新租税特別措置法第六十七条の十八第十三項において準用する新租税特別措置法第六十六条の四第二十七項及び第三十項の規定は、施行日以後に同条第二十七項各号に定める期限又は日が到来する法人税又は地方法人税について適用し、施行日前に旧租税特別措置法第六十七条の十八第十三項において準用する旧租税特別措置法第六十六条の四第二十七項各号に定める期限又は日が到来した法人税又は地方法人税については、なお従前の例による。この場合において、内国法人の施行日前に開始した事業年度（施行日以後に新租税特別措置法第六十七条の十八第十三項において準用する新租税特別措置法第六十六条の四第二十七項各号に定める期限又は日が到来するものに限る。）における新租税特別措置法第六十七条の十八第十三項の規定の適用については、同項の表第六十六条の四第二十七項の項中「租税特別措置法第六十六条の四第二十七項（租税特別措置法第六十七条の十八第十三項（国外所得金額の計算の特例）において準用する同法第六十六条の四第二十七項（及び租税特別措置法第六十六条の四第二十七項の及び租税特別措置法第六十七条の十八第十三項において準用する同法第六十六条の四第二十七項の及び同法及び同法第六十七条の十八第十三項において準用する同法「前条及び租税特別措置法「前条及び租税特別措置法第六十七条の十八第十三項において準用する同法租税特別措置法（昭和三十二年法律第二十六号）租税特別措置法（昭和三十二年法律第二十六号）第六十七条の十八第十三項において準用する同法並びに租税特別措置法並びに租税特別措置法第六十七条の十八第十三項において準用する同法、租税特別措置法、租税特別措置法第六十七条の十八第十三項において準用する同法」とあるのは「七年六年及び第四項並びにから第五項まで及び租税特別措置法第六十六条の四第二十七項（所得税法等の一部を改正する法律（令和二年法律第八号。以下この条において「令和二年改正法」という。）附則第九十二条（国外所得金額の計算の特例に関する経過措置）の規定により読み替えて適用される租税特別措置法第六十七条の十八第十三項（国外所得金額の計算の特例）において準用する同法第六十六条の四第二十七項（租税特別措置法第六十六条の四第二十七項の令和二年改正法附則第九十二条の規定により読み替えて適用される租税特別措置法第六十七条の十八第十三項において準用する同法第六十六条の四第二十七項の同法第六十六条の四第二十七項」と令和二年改正法附則第九十二条の規定により読み替えて適用される租税特別措置法第六十七条の十八第十三項において準用する同法第六十六条の四第二十七項」と、同条第五項中「又は前二項」とあるのは「若しくは前二項又は令和二年改正法附則第九十二条の規定により読み替えて適用される租税特別措置法第六十七条の十八第十三項において準用する同法第六十六条の四第二十七項」と租税特別措置法第六十六条の四第二十七項」令和二年改正法附則第九十二条の規定により読み替えて適用される租税特別措置法第六十七条の十八第十三項において準用する同法第六十六条の四第二十七項」租税特別措置法（昭和三十二年法律第二十六号）所得税法等の一部を改正する法律（令和二年法律第八号。以下この項及び第三項において「令和二年改正法」という。）附則第九十二条の規定により読み替えて適用される租税特別措置法（昭和三十二年法律第二十六号）第六十七条の十八第十三項において準用する同法」と、同表第六十六条の四第三十項の項中「租税特別措置法租税特別措置法第六十七条の十八第十三項（国外所得金額の計算の特例）において準用する同法」とあるのは「第二十七項の規定により読み替えて適用される国税通則法所得税法等の一部を改正する法律（令和二年法律第八号）附則第九十二条の規定により読み替えて適用される租税特別措置法第六十七条の十八第十三項において準用する第二十七項の規定により読み替えて適用される国税通則法租税特別措置法所得税法等の一部を改正する法律（令和二年法律第八号。以下この項において「令和二年改正法」という。）附則第九十二条（国外所得金額の計算の特例に関する経過措置）の規定により読み替えて適用される租税特別措置法第六十七条の十八第十三項（国外所得金額の計算の特例）において準用する同法」と、「同法第六十七条の十八第十三項」とあるのは「令和二年改正法附則第九十二条の規定により読み替えて適用される租税特別措置法第六十七条の十八第十三項」とする。