Supplementary Provisions, Article 120Transitional Measures Concerning Special Provisions on Taxation on Mining Income
第百二十条（鉱業所得の課税の特例に関する経過措置）
With regard to the application of the provisions of Articles 58 and 59 of the Act on Special Measures Concerning Taxation as Amended for 2022, the corporation prescribed in Article 58, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include a corporation to which the provisions of Article 68-61, paragraph (1) or (2) of the Act on Special Measures Concerning Taxation Before the 2022 Changes were applied, the amount of the reserve for exploration prescribed in Article 58, paragraph (4) and Article 59, paragraph (1), item (ii) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount of the reserve for exploration under Article 68-61, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes carried over from the preceding business year, the amount of the reserve for overseas exploration prescribed in Article 58, paragraph (4) and Article 59, paragraph (2), item (ii) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount of the reserve for overseas exploration under Article 68-61, paragraph (2) of the Act on Special Measures Concerning Taxation Before the 2022 Changes carried over from the preceding business year, the amount included in gross profit pursuant to the provisions of Article 58, paragraph (5) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount included in gross profit pursuant to the provisions of Article 68-61, paragraph (5) of the Act on Special Measures Concerning Taxation Before the 2022 Changes, and the amount included in gross profit pursuant to the provisions of Article 58, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount included in gross profit pursuant to the provisions of Article 68-61, paragraph (4) of the Act on Special Measures Concerning Taxation Before the 2022 Changes.
四年新措置法第五十八条及び第五十九条の規定の適用については、四年新措置法第五十八条第四項に規定する法人には四年旧措置法第六十八条の六十一第一項又は第二項の規定の適用を受けたものを含むものとし、四年新措置法第五十八条第四項及び第五十九条第一項第二号に規定する探鉱準備金の金額には前事業年度から繰り越された四年旧措置法第六十八条の六十一第一項の探鉱準備金の金額を含むものとし、四年新措置法第五十八条第四項及び第五十九条第二項第二号に規定する海外探鉱準備金の金額には前事業年度から繰り越された四年旧措置法第六十八条の六十一第二項の海外探鉱準備金の金額を含むものとし、四年新措置法第五十八条第五項の規定により益金の額に算入された金額には四年旧措置法第六十八条の六十一第五項の規定により益金の額に算入された金額を含むものとし、四年新措置法第五十八条第四項の規定により益金の額に算入された金額には四年旧措置法第六十八条の六十一第四項の規定により益金の額に算入された金額を含むものとする。
With regard to the application of the provisions of Articles 58 and 59 of the Act on Special Measures Concerning Taxation as Amended for 2022, the reserve for exploration referred to in Article 58, paragraphs (5), (6), and (10) through (12) and Article 59, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the reserve for exploration under Article 68-61, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes accumulated in a consolidated business year, and the reserve for overseas exploration referred to in Article 58, paragraphs (5), (6), and (10) and Article 59, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the reserve for overseas exploration under Article 68-61, paragraph (2) of the Act on Special Measures Concerning Taxation Before the 2022 Changes accumulated in a consolidated business year.
四年新措置法第五十八条及び第五十九条の規定の適用については、四年新措置法第五十八条第五項、第六項及び第十項から第十二項まで並びに第五十九条第一項の探鉱準備金には連結事業年度において積み立てた四年旧措置法第六十八条の六十一第一項の探鉱準備金を含むものとし、四年新措置法第五十八条第五項、第六項及び第十項並びに第五十九条第二項の海外探鉱準備金には連結事業年度において積み立てた四年旧措置法第六十八条の六十一第二項の海外探鉱準備金を含むものとする。
Supplementary Provisions, Article 121Transitional Measures Concerning Special Provisions on Taxation on Revenue from Japanese Ships of Corporations Engaged in International Shipping Business
第百二十一条（対外船舶運航事業を営む法人の日本船舶による収入金額の課税の特例に関する経過措置）
The provisions of Article 59-2, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022 do not apply where the corporation prescribed in that paragraph received the application of the provisions of Article 68-62-2, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes in a consolidated business year that includes a day within the period from the first day of the plan period prescribed in paragraph (1) of Article 59-2 of the Act on Special Measures Concerning Taxation as Amended for 2022 for the certified plan prescribed in that paragraph pertaining to the application of the provisions of that paragraph to the day before the first day of the business year for which the corporation seeks the application of the provisions of that paragraph.
With regard to the application of the provisions of Article 59-2 of the Act on Special Measures Concerning Taxation as Amended for 2022, the corporation prescribed in paragraph (4) of that Article is to include a corporation that falls under a consolidated corporation prescribed in Article 2, paragraph (2), item (x)-6 of the Act on Special Measures Concerning Taxation Before the 2022 Changes that received the application of the provisions of Article 68-62-2, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes in the eligible year prescribed in that paragraph (limited to the consolidated parent corporation that received the certification of the plan prescribed in Article 59-2, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes pertaining to that application or a consolidated subsidiary corporation prescribed in Article 2, paragraph (2), item (x)-5 of the Act on Special Measures Concerning Taxation Before the 2022 Changes (hereinafter referred to as a "consolidated subsidiary corporation" through Article 127 of the Supplementary Provisions)).
With regard to the application of the provisions of Article 59-2, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount included in deductible expenses pursuant to the provisions of Article 68-62-2, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes is deemed to be the amount included in deductible expenses pursuant to the provisions of Article 59-2, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022.
四年新措置法第五十九条の二第四項の規定の適用については、四年旧措置法第六十八条の六十二の二第一項の規定により損金の額に算入された金額は、四年新措置法第五十九条の二第一項の規定により損金の額に算入された金額とみなす。
Supplementary Provisions, Article 122Transitional Measures Concerning Special Provisions on Taxation of Certified Qualified Farmland-Owning Corporations
第百二十二条（認定農地所有適格法人の課税の特例に関する経過措置）
With regard to the application of the provisions of Articles 61-2 and 61-3 of the Act on Special Measures Concerning Taxation as Amended for 2022, the corporation prescribed in Article 61-2, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include a corporation to which the provisions of Article 68-64, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes were applied, the amount of the reserve for strengthening the farm management base prescribed in Article 61-2, paragraph (2) and Article 61-3, paragraph (1), item (i), (a) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount of the reserve for strengthening the farm management base under Article 68-64, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes carried over from the preceding business year, the amount included in gross profit pursuant to the provisions of Article 61-2, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount included in gross profit pursuant to the provisions of Article 68-64, paragraph (3) of the Act on Special Measures Concerning Taxation Before the 2022 Changes, and the amount included in gross profit pursuant to the provisions of Article 61-2, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount included in gross profit pursuant to the provisions of Article 68-64, paragraph (2) of the Act on Special Measures Concerning Taxation Before the 2022 Changes.
四年新措置法第六十一条の二及び第六十一条の三の規定の適用については、四年新措置法第六十一条の二第二項に規定する法人には四年旧措置法第六十八条の六十四第一項の規定の適用を受けたものを含むものとし、四年新措置法第六十一条の二第二項及び第六十一条の三第一項第一号イに規定する農業経営基盤強化準備金の金額には前事業年度から繰り越された四年旧措置法第六十八条の六十四第一項の農業経営基盤強化準備金の金額を含むものとし、四年新措置法第六十一条の二第三項の規定により益金の額に算入された金額には四年旧措置法第六十八条の六十四第三項の規定により益金の額に算入された金額を含むものとし、四年新措置法第六十一条の二第二項の規定により益金の額に算入された金額には四年旧措置法第六十八条の六十四第二項の規定により益金の額に算入された金額を含むものとする。
With regard to the application of the provisions of Articles 61-2 and 61-3 of the Act on Special Measures Concerning Taxation as Amended for 2022, the reserve for strengthening the farm management base referred to in Article 61-2, paragraphs (3), (4), and (6) and Article 61-3, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the reserve for strengthening the farm management base under Article 68-64, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes accumulated in a consolidated business year.
四年新措置法第六十一条の二及び第六十一条の三の規定の適用については、四年新措置法第六十一条の二第三項、第四項及び第六項並びに第六十一条の三第一項の農業経営基盤強化準備金には、連結事業年度において積み立てた四年旧措置法第六十八条の六十四第一項の農業経営基盤強化準備金を含むものとする。