Supplementary Provisions, Article 96Transitional Measures Concerning the Special Corporation Tax Credit Where the Number of Employees of a Consolidated Corporation Increases in Areas for Improving Regional Vitality, etc.
第九十六条(連結法人の地方活力向上地域等において雇用者の数が増加した場合の法人税額の特別控除に関する経過措置)
The provisions of Article 68-15-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years (excluding special eligible consolidated business years) of a consolidated corporation (meaning a consolidated corporation prescribed in Article 2, paragraph (2), item (x)-6 of the Former Act on Special Measures Concerning Taxation; the same applies hereinafter through Article 107 of the Supplementary Provisions) ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years (including special eligible consolidated business years) of a consolidated corporation that ended before the Effective Date.
The term "special eligible consolidated business year" prescribed in the preceding paragraph means a consolidated business year, ending on or after the Effective Date, of a consolidated corporation (limited to one whose consolidated parent corporation or any consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation received the certification under Article 17-2, paragraph (3) of the Local Revitalization Act before the Effective Date) (excluding, in the case where its consolidated parent corporation or any consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation receives, on or after the Effective Date, the certification under paragraph (3) of that Article or the certification of a change under paragraph (4) of that Article, a consolidated business year ending on or after the day on which it receives that certification).
With regard to the application of the provisions of Article 68-15-2, paragraph (5), item (vii), (b) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2021 to a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that is a small and medium sized business owner prescribed in Article 3, paragraph (1) of the Supplementary Provisions of the Act on the Arrangement of Related Acts to Promote Work Style Reform, the phrase "Article 2, paragraph (1) of the Act on Improvement of Personnel Management and Conversion of Employment Status for Part-Time Workers and Fixed-Term Workers" in item (vii), (b) of that paragraph is deemed to be replaced with "Article 2 of the Act on Improvement, etc. of Employment Management for Part-Time Workers prior to the amendment by Article 7 of the Act on the Arrangement of Related Acts to Promote Work Style Reform, which remains in force pursuant to Article 11, paragraph (1) of the Supplementary Provisions of that Act".
連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人で、働き方改革を推進するための関係法律の整備に関する法律附則第三条第一項に規定する中小事業主であるものに対する施行日から令和三年三月三十一日までの間における新租税特別措置法第六十八条の十五の二第五項第七号ロの規定の適用については、同号ロ中「短時間労働者及び有期雇用労働者の雇用管理の改善等に関する法律第二条第一項」とあるのは、「働き方改革を推進するための関係法律の整備に関する法律附則第十一条第一項の規定によりなおその効力を有するものとされる同法第七条の規定による改正前の短時間労働者の雇用管理の改善等に関する法律第二条」とする。