Supplementary Provisions, Article 113-2Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Small and Medium Sized Enterprise, etc. Acquires Machinery, etc.
第百十三条の二（中小企業者等が機械等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置）
With regard to the application of the provisions of Article 42-6, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022, the carried-over excess of the tax credit limit prescribed in paragraph (4) of that Article is to include the amount, out of the maximum tax credit prescribed in Article 68-11, paragraph (2) of the Act on Special Measures Concerning Taxation Before the 2022 Changes (limited to that pertaining to the corporation) in each consolidated business year beginning within one year before the first day of the business year for which the corporation referred to in that paragraph seeks the application of the provisions of paragraph (3) of that Article (limited to each consolidated business year in the case where the corporation has continuously filed blue returns prescribed in Article 2, paragraph (2), item (xxix) of the Act on Special Measures Concerning Taxation as Amended for 2022 (hereinafter referred to as "blue returns" through Article 119 of the Supplementary Provisions) up to that business year (for a consolidated business year, where that corporation or the consolidated parent corporation prescribed in Article 2, paragraph (2), item (x)-4 of the Act on Special Measures Concerning Taxation Before the 2022 Changes pertaining to that corporation has filed consolidated tax returns prescribed in Article 2, item (xxxii) of the Former Corporation Tax Act)), that cannot be fully deducted even through the deduction under that paragraph (where there is an amount already deducted, pursuant to the provisions of Article 42-6, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022 or Article 42-6, paragraph (3) of the Act on Special Measures Concerning Taxation Before the 2022 Changes, from the corporation tax before adjustment prescribed in Article 42-4, paragraph (19), item (ii) of the Act on Special Measures Concerning Taxation as Amended for 2022 or the corporation tax before adjustment prescribed in Article 42-4, paragraph (8), item (ii) of the Act on Special Measures Concerning Taxation Before the 2022 Changes in a business year beginning within one year before the first day of that business year (including the amount pertaining to that corporation out of the amount already deducted from the amount of corporation tax in each of those consolidated business years pursuant to the provisions of Article 68-11, paragraph (3) of the Act on Special Measures Concerning Taxation Before the 2022 Changes; referred to as the "amount already deducted" hereinafter in this paragraph), the remaining amount after deducting that amount already deducted).
四年新措置法第四十二条の六第三項の規定の適用については、同条第四項に規定する繰越税額控除限度超過額には、同項の法人の同条第三項の規定の適用を受けようとする事業年度開始の日前一年以内に開始した各連結事業年度（当該事業年度まで連続して四年新措置法第二条第二項第二十九号に規定する青色申告書（以下附則第百十九条までにおいて「青色申告書」という。）の提出（連結事業年度にあっては、当該法人又は当該法人に係る四年旧措置法第二条第二項第十号の四に規定する連結親法人による旧法人税法第二条第三十二号に規定する連結確定申告書の提出）をしている場合の各連結事業年度に限る。）における四年旧措置法第六十八条の十一第二項に規定する税額控除限度額（当該法人に係るものに限る。）のうち、同項の規定による控除をしてもなお控除しきれない金額（既に四年新措置法第四十二条の六第三項又は四年旧措置法第四十二条の六第三項の規定により当該事業年度開始の日前一年以内に開始した事業年度において四年新措置法第四十二条の四第十九項第二号に規定する調整前法人税額又は四年旧措置法第四十二条の四第八項第二号に規定する調整前法人税額から控除された金額（既に四年旧措置法第六十八条の十一第三項の規定により当該各連結事業年度において法人税の額から控除された金額のうち当該法人に係るものを含む。以下この項において「控除済金額」という。）がある場合には、当該控除済金額を控除した残額）を含むものとする。
With regard to the application of the provisions of Article 42-6, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022, where, for consolidated business years after each business year beginning within one year before the first day prescribed in that paragraph, the corporation referred to in that paragraph or the consolidated parent corporation prescribed in Article 2, paragraph (2), item (x)-4 of the Act on Special Measures Concerning Taxation Before the 2022 Changes pertaining to that corporation (hereinafter referred to as the "consolidated parent corporation" through Article 130 of the Supplementary Provisions) filed consolidated tax returns (meaning consolidated tax returns prescribed in Article 2, item (xxxii) of the Former Corporation Tax Act; the same applies hereinafter through Article 130 of the Supplementary Provisions), the corporation is deemed to have filed blue returns.
With regard to the application of the provisions of Article 42-6, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount deducted from the corporation tax before adjustment prescribed in that paragraph is to include the amount pertaining to the corporation referred to in Article 42-6, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022 out of the amount already deducted from the amount of corporation tax pursuant to the provisions of Article 68-11, paragraph (3) of the Act on Special Measures Concerning Taxation Before the 2022 Changes.
四年新措置法第四十二条の六第四項の規定の適用については、同項に規定する調整前法人税額から控除された金額には、既に四年旧措置法第六十八条の十一第三項の規定により法人税の額から控除された金額のうち四年新措置法第四十二条の六第四項の法人に係るものを含むものとする。
With regard to the application of the provisions of Article 42-6, paragraph (8) of the Act on Special Measures Concerning Taxation as Amended for 2022, where a written statement of the carried-over excess of the tax credit limit prescribed in paragraph (3) of Article 68-11 of the Act on Special Measures Concerning Taxation Before the 2022 Changes was attached to the consolidated tax return for each consolidated business year from the year of commencement of use prescribed in Article 68-11, paragraph (2) of the Act on Special Measures Concerning Taxation Before the 2022 Changes onward, a written statement of the carried-over excess of the tax credit limit prescribed in Article 42-6, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022 is deemed to have been attached to the tax return prescribed in Article 2, item (xxxi) of the Corporation Tax Act (hereinafter referred to as the "tax return" through Article 130 of the Supplementary Provisions).
四年新措置法第四十二条の六第八項の規定の適用については、四年旧措置法第六十八条の十一第二項に規定する供用年度以後の各連結事業年度の連結確定申告書に同条第三項に規定する繰越税額控除限度超過額の明細書の添付があった場合には、法人税法第二条第三十一号に規定する確定申告書（以下附則第百三十条までにおいて「確定申告書」という。）に四年新措置法第四十二条の六第三項に規定する繰越税額控除限度超過額の明細書の添付があったものとみなす。
Supplementary Provisions, Article 114Transitional Measures Concerning the Special Corporation Tax Credit Where Industrial Machinery, etc. Is Acquired in Specified Areas of Okinawa
第百十四条（沖縄の特定地域において工業用機械等を取得した場合の法人税額の特別控除に関する経過措置）
With regard to the application of the provisions of Article 42-9, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022, the carried-over excess of the tax credit limit prescribed in paragraph (3) of that Article is to include the amount, out of the maximum tax credit prescribed in Article 68-13, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes (limited to that pertaining to the corporation) in each consolidated business year beginning within four years before the first day of the business year for which the corporation referred to in that paragraph seeks the application of the provisions of paragraph (2) of that Article (limited to each consolidated business year in the case where the corporation has continuously filed blue returns up to that business year (for a consolidated business year, where that corporation or the consolidated parent corporation pertaining to that corporation has filed consolidated tax returns)), that cannot be fully deducted even through the deduction under that paragraph (where there is an amount already deducted, pursuant to the provisions of Article 42-9, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022 or Article 42-9, paragraph (2) of the Act on Special Measures Concerning Taxation Before the 2022 Changes, from the corporation tax before adjustment prescribed in Article 42-4, paragraph (19), item (ii) of the Act on Special Measures Concerning Taxation as Amended for 2022 or the corporation tax before adjustment prescribed in Article 42-4, paragraph (8), item (ii) of the Act on Special Measures Concerning Taxation Before the 2022 Changes in a business year beginning within four years before the first day of that business year (including the amount pertaining to that corporation out of the amount already deducted from the amount of corporation tax in each of those consolidated business years pursuant to the provisions of Article 68-13, paragraph (2) of the Act on Special Measures Concerning Taxation Before the 2022 Changes; referred to as the "amount already deducted" hereinafter in this paragraph), the remaining amount after deducting that amount already deducted).
四年新措置法第四十二条の九第二項の規定の適用については、同条第三項に規定する繰越税額控除限度超過額には、同項の法人の同条第二項の規定の適用を受けようとする事業年度開始の日前四年以内に開始した各連結事業年度（当該事業年度まで連続して青色申告書の提出（連結事業年度にあっては、当該法人又は当該法人に係る連結親法人による連結確定申告書の提出）をしている場合の各連結事業年度に限る。）における四年旧措置法第六十八条の十三第一項に規定する税額控除限度額（当該法人に係るものに限る。）のうち、同項の規定による控除をしてもなお控除しきれない金額（既に四年新措置法第四十二条の九第二項又は四年旧措置法第四十二条の九第二項の規定により当該事業年度開始の日前四年以内に開始した事業年度において四年新措置法第四十二条の四第十九項第二号に規定する調整前法人税額又は四年旧措置法第四十二条の四第八項第二号に規定する調整前法人税額から控除された金額（既に四年旧措置法第六十八条の十三第二項の規定により当該各連結事業年度において法人税の額から控除された金額のうち当該法人に係るものを含む。以下この項において「控除済金額」という。）がある場合には、当該控除済金額を控除した残額）を含むものとする。
With regard to the application of the provisions of Article 42-9, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022, where, for consolidated business years after each business year beginning within four years before the first day prescribed in that paragraph, the corporation referred to in that paragraph or the consolidated parent corporation pertaining to that corporation filed consolidated tax returns, the corporation is deemed to have filed blue returns.
With regard to the application of the provisions of Article 42-9, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount deducted from the corporation tax before adjustment prescribed in that paragraph is to include the amount pertaining to the corporation referred to in Article 42-9, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022 out of the amount already deducted from the amount of corporation tax pursuant to the provisions of Article 68-13, paragraph (2) of the Act on Special Measures Concerning Taxation Before the 2022 Changes.
四年新措置法第四十二条の九第三項の規定の適用については、同項に規定する調整前法人税額から控除された金額には、既に四年旧措置法第六十八条の十三第二項の規定により法人税の額から控除された金額のうち四年新措置法第四十二条の九第三項の法人に係るものを含むものとする。
With regard to the application of the provisions of Article 42-9, paragraph (5) of the Act on Special Measures Concerning Taxation as Amended for 2022, where a written statement of the carried-over excess of the tax credit limit prescribed in paragraph (2) of Article 68-13 of the Act on Special Measures Concerning Taxation Before the 2022 Changes was attached to the consolidated tax return for each consolidated business year from the year of commencement of use prescribed in Article 68-13, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes onward, a written statement of the carried-over excess of the tax credit limit prescribed in Article 42-9, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022 is deemed to have been attached to the tax return.
四年新措置法第四十二条の九第五項の規定の適用については、四年旧措置法第六十八条の十三第一項に規定する供用年度以後の各連結事業年度の連結確定申告書に同条第二項に規定する繰越税額控除限度超過額の明細書の添付があった場合には、確定申告書に四年新措置法第四十二条の九第二項に規定する繰越税額控除限度超過額の明細書の添付があったものとみなす。
Supplementary Provisions, Article 115Transitional Measures Concerning the Special Corporation Tax Credit Where the Number of Employees Has Increased in Areas for Improving Regional Vitality, etc., Accompanying the Amendment by Article 16
第百十五条（第十六条の規定による改正に伴う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）
With regard to the application of the provisions of Article 42-12, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022, a requirement-qualified corporation prescribed in that paragraph is to include a corporation to which the provisions of Article 68-15-2, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes would have applied if it were assumed not to have received, in the consolidated business year in which it received the application of the provisions of Article 68-15, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes (including the provisions of Article 68-40, paragraph (1) or (4), or Article 68-41, paragraphs (1) through (3), (11), or (12) of the Act on Special Measures Concerning Taxation Before the 2022 Changes as they relate to the provisions of that paragraph; the same applies in the following paragraph) or the provisions of Article 68-15, paragraph (2) of the Act on Special Measures Concerning Taxation Before the 2022 Changes, that application, or a corporation that received the application of the provisions of that paragraph (referred to as a "requirement-qualified consolidated corporation" in the following paragraph).
With regard to the application of the provisions of Article 42-12, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022 to a requirement-qualified consolidated corporation, the business year in which the application prescribed in that paragraph is received is a business year beginning on or after the day following the end of the consolidated business year in which it received the application of the provisions of Article 68-15, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes or the provisions of paragraph (2) of that Article, or the provisions of Article 68-15-2, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes.
要件適格連結法人に係る四年新措置法第四十二条の十二第二項の規定の適用については、同項に規定する適用を受ける事業年度は、四年旧措置法第六十八条の十五第一項の規定若しくは同条第二項の規定又は四年旧措置法第六十八条の十五の二第一項の規定の適用を受けた連結事業年度終了の日の翌日以後に開始する事業年度とする。
Supplementary Provisions, Article 115-2Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Small and Medium Sized Enterprise, etc. Acquires Specified Management Improvement Equipment, etc.
第百十五条の二（中小企業者等が特定経営力向上設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置）
With regard to the application of the provisions of Article 42-12-4, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022, the carried-over excess of the tax credit limit prescribed in paragraph (4) of that Article is to include the amount, out of the maximum tax credit prescribed in Article 68-15-5, paragraph (2) of the Act on Special Measures Concerning Taxation Before the 2022 Changes (limited to that pertaining to the corporation) in each consolidated business year beginning within one year before the first day of the business year for which the corporation referred to in that paragraph seeks the application of the provisions of paragraph (3) of that Article (limited to each consolidated business year in the case where the corporation has continuously filed blue returns up to that business year (for a consolidated business year, where that corporation or the consolidated parent corporation pertaining to that corporation has filed consolidated tax returns)), that cannot be fully deducted even through the deduction under that paragraph (where there is an amount already deducted, pursuant to the provisions of Article 42-12-4, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022 or Article 42-12-4, paragraph (3) of the Act on Special Measures Concerning Taxation Before the 2022 Changes, from the corporation tax before adjustment prescribed in Article 42-4, paragraph (19), item (ii) of the Act on Special Measures Concerning Taxation as Amended for 2022 or the corporation tax before adjustment prescribed in Article 42-4, paragraph (8), item (ii) of the Act on Special Measures Concerning Taxation Before the 2022 Changes in a business year beginning within one year before the first day of that business year (including the amount pertaining to that corporation out of the amount already deducted from the amount of corporation tax in each of those consolidated business years pursuant to the provisions of Article 68-15-5, paragraph (3) of the Act on Special Measures Concerning Taxation Before the 2022 Changes; referred to as the "amount already deducted" hereinafter in this paragraph), the remaining amount after deducting that amount already deducted).
四年新措置法第四十二条の十二の四第三項の規定の適用については、同条第四項に規定する繰越税額控除限度超過額には、同項の法人の同条第三項の規定の適用を受けようとする事業年度開始の日前一年以内に開始した各連結事業年度（当該事業年度まで連続して青色申告書の提出（連結事業年度にあっては、当該法人又は当該法人に係る連結親法人による連結確定申告書の提出）をしている場合の各連結事業年度に限る。）における四年旧措置法第六十八条の十五の五第二項に規定する税額控除限度額（当該法人に係るものに限る。）のうち、同項の規定による控除をしてもなお控除しきれない金額（既に四年新措置法第四十二条の十二の四第三項又は四年旧措置法第四十二条の十二の四第三項の規定により当該事業年度開始の日前一年以内に開始した事業年度において四年新措置法第四十二条の四第十九項第二号に規定する調整前法人税額又は四年旧措置法第四十二条の四第八項第二号に規定する調整前法人税額から控除された金額（既に四年旧措置法第六十八条の十五の五第三項の規定により当該各連結事業年度において法人税の額から控除された金額のうち当該法人に係るものを含む。以下この項において「控除済金額」という。）がある場合には、当該控除済金額を控除した残額）を含むものとする。
With regard to the application of the provisions of Article 42-12-4, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022, where, for consolidated business years after each business year beginning within one year before the first day prescribed in that paragraph, the corporation referred to in that paragraph or the consolidated parent corporation pertaining to that corporation filed consolidated tax returns, the corporation is deemed to have filed blue returns.
With regard to the application of the provisions of Article 42-12-4, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount deducted from the corporation tax before adjustment prescribed in that paragraph is to include the amount pertaining to the corporation referred to in Article 42-12-4, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022 out of the amount already deducted from the amount of corporation tax pursuant to the provisions of Article 68-15-5, paragraph (3) of the Act on Special Measures Concerning Taxation Before the 2022 Changes.
四年新措置法第四十二条の十二の四第四項の規定の適用については、同項に規定する調整前法人税額から控除された金額には、既に四年旧措置法第六十八条の十五の五第三項の規定により法人税の額から控除された金額のうち四年新措置法第四十二条の十二の四第四項の法人に係るものを含むものとする。
With regard to the application of the provisions of Article 42-12-4, paragraph (8) of the Act on Special Measures Concerning Taxation as Amended for 2022, where a written statement of the carried-over excess of the tax credit limit prescribed in paragraph (3) of Article 68-15-5 of the Act on Special Measures Concerning Taxation Before the 2022 Changes was attached to the consolidated tax return for each consolidated business year from the year of commencement of use prescribed in Article 68-15-5, paragraph (2) of the Act on Special Measures Concerning Taxation Before the 2022 Changes onward, a written statement of the carried-over excess of the tax credit limit prescribed in Article 42-12-4, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022 is deemed to have been attached to the tax return.
四年新措置法第四十二条の十二の四第八項の規定の適用については、四年旧措置法第六十八条の十五の五第二項に規定する供用年度以後の各連結事業年度の連結確定申告書に同条第三項に規定する繰越税額控除限度超過額の明細書の添付があった場合には、確定申告書に四年新措置法第四十二条の十二の四第三項に規定する繰越税額控除限度超過額の明細書の添付があったものとみなす。
Supplementary Provisions, Article 115-3Transitional Measures Concerning the Special Corporation Tax Credit Where the Amount of Salary or Other Wages Paid Has Increased
第百十五条の三（給与等の支給額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）
With regard to the application of the provisions of Article 42-12-5 of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount of education and training expenses prescribed in paragraph (3), item (viii) of that Article is to include the amount of education and training expenses prescribed in Article 42-12-5, paragraph (1), item (ii) of the Act on Special Measures Concerning Taxation Before the 2022 Changes that was included in deductible expenses in calculating the amount of consolidated income (meaning consolidated income prescribed in Article 2, paragraph (2), item (xxii) of the Act on Special Measures Concerning Taxation Before the 2022 Changes; the same applies hereinafter through Article 124 of the Supplementary Provisions) for a consolidated business year that corresponds to each business year prescribed in that item (where the number of months in that consolidated business year differs from the number of months in the relevant applicable year (meaning the applicable business year prescribed in Article 42-12-5, paragraph (3), item (iv) of the Act on Special Measures Concerning Taxation as Amended for 2022; the same applies hereinafter in this paragraph), the amount calculated by multiplying that amount of education and training expenses by the number of months in the relevant applicable year and dividing the product by the number of months in that consolidated business year), and the amount of salaries, etc. paid prescribed in Article 42-12-5, paragraph (3), item (x) of the Act on Special Measures Concerning Taxation is to include the amount paid prescribed in paragraph (3), item (iv) of Article 42-12-5 of the Act on Special Measures Concerning Taxation Before the 2022 Changes of salaries, etc. prescribed in item (iii) of that paragraph to domestic employees (meaning domestic employees prescribed in Article 42-12-5, paragraph (3), item (ii) of the Act on Special Measures Concerning Taxation Before the 2022 Changes) that was included in deductible expenses in calculating the amount of consolidated income for the consolidated business year that corresponds to the preceding business year prescribed in that item (where the number of months in that consolidated business year differs from the number of months in the relevant applicable year, the amount calculated as specified by Cabinet Order according to those numbers of months).
四年新措置法第四十二条の十二の五の規定の適用については、同条第三項第八号に規定する教育訓練費の額には同号に規定する各事業年度に該当する連結事業年度の連結所得（四年旧措置法第二条第二項第二十二号に規定する連結所得をいう。以下附則第百二十四条までにおいて同じ。）の金額の計算上損金の額に算入された四年旧措置法第四十二条の十二の五第一項第二号に規定する教育訓練費の額（当該連結事業年度の月数と当該適用年度（四年新措置法第四十二条の十二の五第三項第四号に規定する適用年度をいう。以下この項において同じ。）の月数とが異なる場合には、当該教育訓練費の額に当該適用年度の月数を乗じてこれを当該連結事業年度の月数で除して計算した金額）を含むものとし、租税特別措置法第四十二条の十二の五第三項第十号に規定する給与等の支給額には同号に規定する前事業年度に該当する連結事業年度の連結所得の金額の計算上損金の額に算入された国内雇用者（四年旧措置法第四十二条の十二の五第三項第二号に規定する国内雇用者をいう。）に対する四年旧措置法第四十二条の十二の五第三項第三号に規定する給与等の同項第四号に規定する支給額（当該連結事業年度の月数と当該適用年度の月数とが異なる場合には、その月数に応じ政令で定めるところにより計算した金額）を含むものとする。
The number of months referred to in the preceding paragraph is calculated according to the calendar, and any fraction of less than one month is counted as one month.
前項の月数は、暦に従って計算し、一月に満たない端数を生じたときは、これを一月とする。