Supplementary Provisions, Article 105Transitional Measures Concerning Non-Application of Refunds by Carryback of Losses Other Than Losses, etc. of Small or Medium-Sized Consolidated Corporations
第百五条（中小連結法人の欠損金等以外の欠損金の繰戻しによる還付の不適用に関する経過措置）
The provisions of Article 68-97 of the New Act on Special Measures Concerning Taxation apply to a consolidated deficit (meaning a consolidated deficit prescribed in Article 2, paragraph (2), item (xxii)-3 of the Former Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article) incurred in a consolidated business year of a consolidated parent corporation ending on or after the Effective Date, and the provisions then in force continue to govern a consolidated deficit incurred in a consolidated business year of a consolidated parent corporation that ended before the Effective Date.
The provisions of Article 68-97 of the New Act on Special Measures Concerning Taxation do not apply to the total sum of the amounts, out of the consolidated deficit incurred in a consolidated business year ending on or after the Effective Date of a consolidated parent corporation (excluding those listed in the items of Article 68-97 of the New Act on Special Measures Concerning Taxation) or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that is a certified business restructuring operator prescribed in Article 68-98, paragraph (2) of the Former Act on Special Measures Concerning Taxation (limited to one that received, before the Effective Date, the certification under Article 18, paragraph (1) of the Act on the Support for Strengthening Agricultural Competitiveness for a specified business restructuring plan prescribed in that paragraph), up to the amount specified by Cabinet Order prescribed in Article 68-98, paragraph (2) of the Former Act on Special Measures Concerning Taxation pertaining to that consolidated parent corporation or its consolidated subsidiary corporation (excluding, for a consolidated business year in which the provisions of Article 68-33 of the New Act on Special Measures Concerning Taxation, and of Article 68-40, paragraphs (1) and (4) and Article 68-41, paragraphs (1) through (3), (11), and (12) of the New Act on Special Measures Concerning Taxation as they relate to Article 68-33, are applied, the consolidated corporation to which that application pertains) (where that amount exceeds the amount attributed to that consolidated parent corporation or its consolidated subsidiary corporation out of the consolidated deficit incurred in that consolidated business year (excluding the amount calculated as specified by Cabinet Order prescribed in that paragraph), the amount after deducting the excess) (referred to as the "amount of deficit from specified equipment disposal, etc." in the following paragraph and paragraph (4)).
連結親法人（新租税特別措置法第六十八条の九十七各号に掲げるものを除く。）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、旧租税特別措置法第六十八条の九十八第二項に規定する認定事業再編事業者であるもの（施行日前に同項に規定する特定事業再編計画について農業競争力強化支援法第十八条第一項の認定を受けたものに限る。）の施行日以後に終了する連結事業年度において生じた連結欠損金額のうち、当該連結親法人又はその連結子法人（新租税特別措置法第六十八条の三十三並びに同条の規定に係る新租税特別措置法第六十八条の四十第一項及び第四項並びに第六十八条の四十一第一項から第三項まで、第十一項及び第十二項の規定の適用を受ける連結事業年度における当該適用に係る連結法人を除く。）に係る旧租税特別措置法第六十八条の九十八第二項に規定する政令で定める金額に達するまでの金額（当該金額が当該連結事業年度において生じた連結欠損金額のうち当該連結親法人又はその連結子法人に帰せられる金額（同項に規定する政令で定めるところにより計算した金額を除く。）を超える場合には、その超える部分の金額を控除した金額）の合計額（次項及び第四項において「特定設備廃棄等欠損金額」という。）については、新租税特別措置法第六十八条の九十七の規定は、適用しない。
Where the provisions of Article 81-31, paragraph (1) of the Corporation Tax Act are applied to an amount of deficit from specified equipment disposal, etc., the portion of the consolidated deficit for the deficit consolidated business year prescribed in that paragraph in which that amount of deficit from specified equipment disposal, etc. was incurred that exceeds that amount of deficit from specified equipment disposal, etc. is deemed not to exist.
特定設備廃棄等欠損金額について法人税法第八十一条の三十一第一項の規定を適用する場合には、当該特定設備廃棄等欠損金額が生じた同項に規定する欠損連結事業年度の連結欠損金額のうち当該特定設備廃棄等欠損金額を超える部分の金額は、ないものとする。
Beyond what is provided for in the preceding paragraph, matters necessary for the calculation of the individually attributed amount of consolidated deficit prescribed in Article 81-9, paragraph (6) of the Corporation Tax Act and for the application of the provisions of Article 81-31 of that Act in the case where there is an amount of deficit from specified equipment disposal, etc., and any other matters necessary for the application of the provisions of paragraph (2), are specified by Cabinet Order.
前項に定めるもののほか、特定設備廃棄等欠損金額がある場合における法人税法第八十一条の九第六項に規定する連結欠損金個別帰属額の計算及び同法第八十一条の三十一の規定の適用その他第二項の規定の適用に関し必要な事項は、政令で定める。
Supplementary Provisions, Article 106Transitional Measures Concerning Special Provisions on Inclusion in Deductible Expenses of the Acquisition Cost of Small-Amount Depreciable Assets of Small or Medium-Sized Consolidated Corporations
第百六条（中小連結法人の少額減価償却資産の取得価額の損金算入の特例に関する経過措置）
The provisions then in force continue to govern small-amount depreciable assets prescribed in Article 68-102-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a small or medium-sized consolidated parent corporation prescribed in that paragraph or its small or medium-sized consolidated subsidiary corporation acquired, or manufactured or constructed, before the Effective Date.
旧租税特別措置法第六十八条の百二の二第一項に規定する中小連結親法人又はその中小連結子法人が施行日前に取得又は製作若しくは建設をした同項に規定する少額減価償却資産については、なお従前の例による。
Supplementary Provisions, Article 107Transitional Measures Concerning Special Provisions for Calculation of Amount of Consolidated Foreign-Source Income of Consolidated Corporations
第百七条（連結法人の連結国外所得金額の計算の特例に関する経過措置）
The provisions of Article 68-88, paragraphs (28) and (31) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 68-107-2, 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 (28) 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 68-88, paragraph (28) of the Former Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 68-107-2, 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 68-107-2, paragraph (13) of the New Act on Special Measures Concerning Taxation in a consolidated business year of a consolidated corporation that began before the Effective Date (limited to one for which the deadline or date specified in any of the items of Article 68-88, paragraph (28) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) of the New Act on Special Measures Concerning Taxation arrives on or after the Effective Date), the phrase "Article 68-88, paragraph (28) of the Act on Special Measures Concerning Taxation ( Article 68-88, paragraph (28) of that Act as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) (Special Provisions for Calculation of Amount of Consolidated Foreign-Source Income of Consolidated Corporations) of the Act on Special Measures Concerning Taxation ( and of Article 68-88, paragraph (28) of the Act on Special Measures Concerning Taxation and of Article 68-88, paragraph (28) of that Act as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) of the Act on Special Measures Concerning Taxation and that Act and that Act as applied mutatis mutandis pursuant to Article 68-107-2, 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 68-107-2, 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 68-107-2, paragraph (13) of the Act on Special Measures Concerning Taxation and the Act on Special Measures Concerning Taxation and that Act as applied mutatis mutandis pursuant to Article 68-107-2, 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 68-107-2, paragraph (13) of the Act on Special Measures Concerning Taxation" in the row for Article 68-88, paragraph (28) 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 68-88, paragraph (28) of the Act on Special Measures Concerning Taxation ( Article 68-88, paragraph (28) of that Act as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) (Special Provisions for Calculation of Amount of Consolidated Foreign-Source Income of Consolidated Corporations) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 107 (Transitional Measures Concerning Special Provisions for Calculation of Amount of Consolidated Foreign-Source Income of Consolidated Corporations) 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) ( and of Article 68-88, paragraph (28) of the Act on Special Measures Concerning Taxation and of Article 68-88, paragraph (28) of that Act as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 107 of the Supplementary Provisions of the 2020 Income Tax Act Amendment Article 68-88, paragraph (28) of that Act' and Article 68-88, paragraph (28) of that Act as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 107 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 68-88, paragraph (28) of that Act as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 107 of the Supplementary Provisions of the 2020 Income Tax Act Amendment' and Article 68-88, paragraph (28) of the Act on Special Measures Concerning Taxation' Article 68-88, paragraph (28) of that Act as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 107 of the Supplementary Provisions of the 2020 Income Tax Act Amendment' (the Act on Special Measures Concerning Taxation (that Act as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 107 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 Act on Special Measures Concerning Taxation , that Act as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 107 of the Supplementary Provisions of the 2020 Income Tax Act Amendment", the phrase "the Act on Special Measures Concerning Taxation that Act as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) (Special Provisions for Calculation of Amount of Consolidated Foreign-Source Income of Consolidated Corporations) of the Act on Special Measures Concerning Taxation" in the row for Article 68-88, paragraph (31) 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 (28) the Act on General Rules for National Taxes as applied with the replacement of terms pursuant to paragraph (28) as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 107 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 68-107-2, paragraph (13) (Special Provisions for Calculation of Amount of Consolidated Foreign-Source Income of Consolidated Corporations) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 107 (Transitional Measures Concerning Special Provisions for Calculation of Amount of Consolidated Foreign-Source Income of Consolidated Corporations) 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 68-107-2, paragraph (13) of that Act" is deemed to be replaced with "Article 68-107-2, paragraph (13) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 107 of the Supplementary Provisions of the 2020 Income Tax Act Amendment".
新租税特別措置法第六十八条の百七の二第十三項において準用する新租税特別措置法第六十八条の八十八第二十八項及び第三十一項の規定は、施行日以後に同条第二十八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六十八条の百七の二第十三項において準用する旧租税特別措置法第六十八条の八十八第二十八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、連結法人の施行日前に開始した連結事業年度（施行日以後に新租税特別措置法第六十八条の百七の二第十三項において準用する新租税特別措置法第六十八条の八十八第二十八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六十八条の百七の二第十三項の規定の適用については、同項の表第六十八条の八十八第二十八項の項中「租税特別措置法第六十八条の八十八第二十八項（租税特別措置法第六十八条の百七の二第十三項（連結法人の連結国外所得金額の計算の特例）において準用する同法第六十八条の八十八第二十八項（及び租税特別措置法第六十八条の八十八第二十八項の及び租税特別措置法第六十八条の百七の二第十三項において準用する同法第六十八条の八十八第二十八項の及び同法及び同法第六十八条の百七の二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六十八条の百七の二第十三項において準用する同法（租税特別措置法（租税特別措置法第六十八条の百七の二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六十八条の百七の二第十三項において準用する同法、租税特別措置法、租税特別措置法第六十八条の百七の二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六十八条の八十八第二十八項（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。）附則第百七条（連結法人の連結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六十八条の百七の二第十三項（連結法人の連結国外所得金額の計算の特例）において準用する同法第六十八条の八十八第二十八項（及び租税特別措置法第六十八条の八十八第二十八項の及び令和二年改正法附則第百七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六十八条の百七の二第十三項において準用する同法第六十八条の八十八第二十八項の同法第六十八条の八十八第二十八項」と令和二年改正法附則第百七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六十八条の百七の二第十三項において準用する同法第六十八条の八十八第二十八項」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百七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六十八条の百七の二第十三項において準用する同法第六十八条の八十八第二十八項」と租税特別措置法第六十八条の八十八第二十八項」令和二年改正法附則第百七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六十八条の百七の二第十三項において準用する同法第六十八条の八十八第二十八項」（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。以下この項及び第三項において「令和二年改正法」という。）附則第百七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六十八条の百七の二第十三項において準用する同法、租税特別措置法、令和二年改正法附則第百七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六十八条の百七の二第十三項において準用する同法」と、同表第六十八条の八十八第三十一項の項中「租税特別措置法租税特別措置法第六十八条の百七の二第十三項（連結法人の連結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「第二十八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）附則第百七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六十八条の百七の二第十三項において準用する第二十八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。）附則第百七条（連結法人の連結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六十八条の百七の二第十三項（連結法人の連結国外所得金額の計算の特例）において準用する同法」と、「同法第六十八条の百七の二第十三項」とあるのは「令和二年改正法附則第百七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六十八条の百七の二第十三項」とする。