Supplementary Provisions, Article 127-2Transitional Measures Concerning Special Provisions on Inclusion in Deductible Expenses of Losses of Certified Business Adaptation Corporations
第百二十七条の二（認定事業適応法人の欠損金の損金算入の特例に関する経過措置）
With regard to the application of the provisions of Article 66-11-4 of the Act on Special Measures Concerning Taxation as Amended for 2022 in the case where the provisions of Article 20, paragraph (1) or (4) of the Supplementary Provisions apply, the phrase "Article 57, paragraph (2)" in paragraph (2), item (i) of that Article is deemed to be replaced with "Article 57, paragraph (2) or Article 20, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; referred to as the '2020 Amendment Act' in this item)", the phrase "paragraph (4) of that Article" with "Article 57, paragraph (4) of the Corporation Tax Act", the phrase "or paragraph (9)" with "or paragraph (9), or Article 20, paragraph (4) of the Supplementary Provisions of the 2020 Amendment Act", and the phrase ", Article 58 of that Act" with ", Article 58 of the Corporation Tax Act".
附則第二十条第一項又は第四項の規定の適用がある場合における四年新措置法第六十六条の十一の四の規定の適用については、同条第二項第一号中「第五十七条第二項」とあるのは「第五十七条第二項又は所得税法等の一部を改正する法律（令和二年法律第八号。以下この号において「令和二年改正法」という。）附則第二十条第一項」と、「同条第四項」とあるのは「法人税法第五十七条第四項」と、「又は第九項」とあるのは「若しくは第九項又は令和二年改正法附則第二十条第四項」と、「、同法第五十八条」とあるのは「、法人税法第五十八条」とする。
With regard to the application of the provisions of Article 66-11-4 of the Act on Special Measures Concerning Taxation as Amended for 2022 in the case where, among the business years on or after the base business year (meaning the base business year prescribed in paragraph (1), item (i) of that Article; the same applies in item (i)) of a certified business adaptation corporation prescribed in paragraph (1) of that Article, there is a business year that falls under a consolidated business year, the following provisions apply:
四年新措置法第六十六条の十一の四第一項に規定する認定事業適応法人の基準事業年度（同項第一号に規定する基準事業年度をいう。第一号において同じ。）以後の事業年度のうちに連結事業年度に該当する事業年度がある場合における同条の規定の適用については、次に定めるところによる。
if, among the consolidated business years after the base business year, there is a consolidated business year in which an amount of consolidated income before deduction of losses prescribed in Article 68-96-2, paragraph (1), item (i) of the Act on Special Measures Concerning Taxation Before the 2022 Changes arose, that consolidated business year is deemed to be a business year in which an amount of income before deduction of losses prescribed in Article 66-11-4, paragraph (1), item (i) of the Act on Special Measures Concerning Taxation as Amended for 2022 arose;
the amount, out of the individually attributed consolidated loss amount prescribed in paragraph (3), item (ii) of Article 66-11-4 of the Act on Special Measures Concerning Taxation Before the 2022 Changes that arose in a special business year (meaning a special business year prescribed in Article 66-11-4, paragraph (1), item (i) of the Act on Special Measures Concerning Taxation Before the 2022 Changes; the same applies hereinafter in this item and the following item) that falls under a consolidated business year, that is deemed to be an amount of loss prescribed in Article 2, paragraph (2), item (xxi) of the Act on Special Measures Concerning Taxation as Amended for 2022 of that certified business adaptation corporation pursuant to the provisions of Article 20, paragraph (1) of the Supplementary Provisions (excluding those listed below) is deemed to be the amount of loss prescribed in Article 66-11-4, paragraph (2), item (i) of the Act on Special Measures Concerning Taxation as Amended for 2022 pertaining to that special business year;
連結事業年度に該当する特例事業年度（四年旧措置法第六十六条の十一の四第一項第一号に規定する特例事業年度をいう。以下この号及び次号において同じ。）において生じた同条第三項第二号に規定する連結欠損金個別帰属額で附則第二十条第一項の規定により当該認定事業適応法人の四年新措置法第二条第二項第二十一号に規定する欠損金額とみなされた金額（次に掲げるものを除く。）を当該特例事業年度に係る四年新措置法第六十六条の十一の四第二項第一号に規定する欠損金額とみなす。
an amount deemed not to exist pursuant to the provisions of Article 57, paragraph (4) or (5) of the Former Corporation Tax Act or Article 57, paragraphs (4) through (6), (8) or (9) of the New Corporation Tax Act;
旧法人税法第五十七条第四項若しくは第五項又は新法人税法第五十七条第四項から第六項まで、第八項若しくは第九項の規定によりないものとされたもの
an amount to which the provisions of Article 57, paragraph (1) of the Former Corporation Tax Act are deemed not to apply pursuant to the provisions of Article 57-2, paragraph (1) of the Former Corporation Tax Act;
旧法人税法第五十七条の二第一項の規定により旧法人税法第五十七条第一項の規定を適用しないものとされたもの
an amount to which the provisions of Article 57, paragraph (1) of the New Corporation Tax Act are deemed not to apply pursuant to the provisions of Article 57-2, paragraph (1) of the New Corporation Tax Act.
新法人税法第五十七条の二第一項の規定により新法人税法第五十七条第一項の規定を適用しないものとされたもの
the amount specified by Cabinet Order as the amount of the portion corresponding to the amount of investment prescribed in Article 66-11-4, paragraph (2), item (ii), (a) of the Act on Special Measures Concerning Taxation as Amended for 2022, out of the total of the amount subject to excess deduction and the individual amount subject to excess deduction prescribed in Article 68-96-2, paragraph (2) of the Act on Special Measures Concerning Taxation Before the 2022 Changes pertaining to the consolidated loss amount prescribed in Article 2, paragraph (2), item (xxii)-3 of the Act on Special Measures Concerning Taxation Before the 2022 Changes that arose in each special business year in a consolidated business year that began before the first day of that applicable business year (meaning the applicable business year prescribed in Article 66-11-4, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022) and to which the provisions of Article 68-96-2, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes were applied, is added to the amount listed in (b) of that item.
当該適用事業年度（四年新措置法第六十六条の十一の四第一項に規定する適用事業年度をいう。）開始の日前に開始した連結事業年度で四年旧措置法第六十八条の九十六の二第一項の規定の適用を受けた連結事業年度における各特例事業年度において生じた四年旧措置法第二条第二項第二十二号の三に規定する連結欠損金額に係る四年旧措置法第六十八条の九十六の二第二項に規定する超過控除対象額及び個別超過控除対象額の合計額のうち四年新措置法第六十六条の十一の四第二項第二号イに規定する投資の額に対応する部分の金額として政令で定める金額を同号ロに掲げる金額に加算する。
Necessary matters for the application of the provisions of the preceding two paragraphs are specified by Cabinet Order.
前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 128Transitional Measures Concerning Special Provisions on Taxation in the Case of Investment in a Special New Business Development Operator as a Specified Business Activity
第百二十八条（特別新事業開拓事業者に対し特定事業活動として出資をした場合の課税の特例に関する経過措置）
With regard to the application of the provisions of Article 66-13 of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount of the special account prescribed in paragraph (2), item (i) of that Article is to include the amount, out of the amount of the special account under Article 68-98, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes set up in a consolidated business year, that has been included in deductible expenses (if there is an amount that has already been included in gross profit or that is to be included in gross profit, the amount remaining after deducting those amounts).
四年新措置法第六十六条の十三の規定の適用については、同条第二項第一号に規定する特別勘定の金額には、連結事業年度において設けた四年旧措置法第六十八条の九十八第一項の特別勘定の金額のうち損金の額に算入されたもの（既に益金の額に算入された、又は益金の額に算入されるべき金額がある場合には、これらの金額を控除した金額）を含むものとする。
With regard to the application of the provisions of Article 66-13 of the Act on Special Measures Concerning Taxation, the special account referred to in paragraph (2), item (ii), paragraph (3), paragraphs (6) through (9), paragraph (13) and paragraph (14), item (i) of that Article is to include the special account under Article 68-98, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes set up in a consolidated business year.
租税特別措置法第六十六条の十三の規定の適用については、同条第二項第二号、第三項、第六項から第九項まで、第十三項及び第十四項第一号の特別勘定には、連結事業年度において設けた四年旧措置法第六十八条の九十八第一項の特別勘定を含むものとする。
The provisions of Article 66-13, paragraph (8) of the Act on Special Measures Concerning Taxation as Amended for 2022 apply to corporation tax of a corporation for a business year ending on or after March 31, 2022.
四年新措置法第六十六条の十三第八項の規定は、法人の令和四年三月三十一日以後に終了する事業年度分の法人税について適用する。
With regard to the amount of the special account prescribed in Article 66-13, paragraph (8) of the Act on Special Measures Concerning Taxation as Amended for 2022 of a corporation that is deemed to have obtained the approval under Article 64-9, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 29, paragraph (1) of the Supplementary Provisions, the provisions of that paragraph do not apply.
附則第二十九条第一項の規定により新法人税法第六十四条の九第一項の規定による承認があったものとみなされた法人の四年新措置法第六十六条の十三第八項に規定する特別勘定の金額については、同項の規定は、適用しない。
The provisions of Article 66-13, paragraph (8) of the Act on Special Measures Concerning Taxation as Amended for 2022 apply by deeming a corporation that is deemed to fall under the category of a corporation listed in any of the items of Article 64-11, paragraph (1) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 30, paragraph (3) or (5) of the Supplementary Provisions to fall under the category of a corporation listed in any of the items of Article 64-11, paragraph (1) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act, and a corporation that is deemed not to fall under the category of a corporation listed in Article 64-11, paragraph (1), item (ii) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 30, paragraph (3) or (5) of the Supplementary Provisions not to fall under the category of a corporation listed in Article 64-11, paragraph (1), item (ii) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act, respectively.
附則第三十条第三項又は第五項の規定により新法人税法第六十四条の十一第一項各号又は第六十四条の十二第一項各号に掲げる法人に該当するものとみなされた法人は新法人税法第六十四条の十一第一項各号又は第六十四条の十二第一項各号に掲げる法人に該当するものと、附則第三十条第三項又は第五項の規定により新法人税法第六十四条の十一第一項第二号又は第六十四条の十二第一項各号に掲げる法人に該当しないものとみなされた法人は新法人税法第六十四条の十一第一項第二号又は第六十四条の十二第一項各号に掲げる法人に該当しないものと、それぞれみなして、四年新措置法第六十六条の十三第八項の規定を適用する。
Supplementary Provisions, Article 129Transitional Measures Concerning Special Provisions on Taxation Concerning Business Closure or Conversion Subsidies, etc.
第百二十九条（転廃業助成金等に係る課税の特例に関する経過措置）
With regard to the application of the provisions of Article 67-4 of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount of the special account prescribed in paragraph (6), item (i) of that Article is to include the amount of the special account under Article 68-102, paragraph (4) of the Act on Special Measures Concerning Taxation Before the 2022 Changes set up in a consolidated business year (if there is an amount that has already been included in gross profit or that is to be included in gross profit, the amount remaining after deducting those amounts).
四年新措置法第六十七条の四の規定の適用については、同条第六項第一号に規定する特別勘定の金額には、連結事業年度において設けた四年旧措置法第六十八条の百二第四項の特別勘定の金額（既に益金の額に算入された、又は益金の額に算入されるべき金額がある場合には、これらの金額を控除した金額）を含むものとする。
With regard to the application of the provisions of Article 67-4 of the Act on Special Measures Concerning Taxation as Amended for 2022, the special account referred to in paragraphs (7) and (9) through (11) of that Article is to include the special account under Article 68-102, paragraph (4) of the Act on Special Measures Concerning Taxation Before the 2022 Changes set up in a consolidated business year.
四年新措置法第六十七条の四の規定の適用については、同条第七項及び第九項から第十一項までの特別勘定には、連結事業年度において設けた四年旧措置法第六十八条の百二第四項の特別勘定を含むものとする。
With regard to the application of the provisions of Article 67-4, paragraph (14) of the Act on Special Measures Concerning Taxation as Amended for 2022, the fixed assets prescribed in that paragraph are to include fixed assets prescribed in Article 2, paragraph (2), item (xxiii) of the Act on Special Measures Concerning Taxation as Amended for 2022 to which the provisions of Article 68-102, paragraph (2) (including as applied mutatis mutandis pursuant to paragraph (10) of that Article) or paragraph (3) of that Article (including as applied mutatis mutandis pursuant to paragraph (11) of that Article) of the Act on Special Measures Concerning Taxation Before the 2022 Changes have been applied.
四年新措置法第六十七条の四第十四項の規定の適用については、同項に規定する固定資産には、四年旧措置法第六十八条の百二第二項（同条第十項において準用する場合を含む。）又は同条第三項（同条第十一項において準用する場合を含む。）の規定の適用を受けた四年新措置法第二条第二項第二十三号に規定する固定資産を含むものとする。
Supplementary Provisions, Article 130Transitional Measures Concerning Special Provisions on Taxation Where There Are Losses from Partnership Businesses, etc.
第百三十条（組合事業等による損失がある場合の課税の特例に関する経過措置）
With regard to the application of the provisions of Article 67-12 of the Act on Special Measures Concerning Taxation as Amended for 2022, the consolidated excess partnership loss, etc. prescribed in Article 68-105-2, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes is deemed to be the excess partnership loss, etc. prescribed in Article 67-12, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022; the consolidated business year in which the provisions of Article 68-105-2, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes were applied is deemed to be the applicable business year prescribed in Article 67-12, paragraph (3), item (iv) of the Act on Special Measures Concerning Taxation as Amended for 2022; where the corporation referred to in that item, or the consolidated parent corporation pertaining to that corporation, had filed a consolidated tax return for a consolidated business year up to and including the preceding business year prescribed in that item, the corporation is deemed to have filed a tax return; and the amount included in deductible expenses pursuant to the provisions of Article 68-105-2, paragraph (2) 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 67-12, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022.
四年新措置法第六十七条の十二の規定の適用については、四年旧措置法第六十八条の百五の二第一項に規定する連結組合等損失超過額は四年新措置法第六十七条の十二第一項に規定する組合等損失超過額とみなし、四年旧措置法第六十八条の百五の二第一項の規定の適用を受けた連結事業年度は四年新措置法第六十七条の十二第三項第四号に規定する適用年度とみなし、同号に規定する前事業年度以前の連結事業年度について同号の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た場合には確定申告書の提出をしていたものとみなし、四年旧措置法第六十八条の百五の二第二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六十七条の十二第二項の規定により損金の額に算入された金額とみなす。
With regard to the application of the provisions of Article 67-13 of the Act on Special Measures Concerning Taxation as Amended for 2022, the consolidated excess partnership loss prescribed in Article 68-105-3, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes is deemed to be the excess partnership loss prescribed in Article 67-13, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022; the consolidated business year in which the provisions of Article 68-105-3, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes were applied is deemed to be the applicable business year prescribed in Article 67-13, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022; where the corporation referred to in that paragraph, or the consolidated parent corporation pertaining to that corporation, had filed a consolidated tax return for a consolidated business year up to and including the preceding business year prescribed in that paragraph, the corporation is deemed to have filed a tax return; and the amount included in deductible expenses pursuant to the provisions of Article 68-105-3, paragraph (2) 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 67-13, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022.
四年新措置法第六十七条の十三の規定の適用については、四年旧措置法第六十八条の百五の三第一項に規定する連結組合損失超過額は四年新措置法第六十七条の十三第一項に規定する組合損失超過額とみなし、四年旧措置法第六十八条の百五の三第一項の規定の適用を受けた連結事業年度は四年新措置法第六十七条の十三第三項に規定する適用年度とみなし、同項に規定する前事業年度以前の連結事業年度について同項の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た場合には確定申告書の提出をしていたものとみなし、四年旧措置法第六十八条の百五の三第二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六十七条の十三第二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 137Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Income Tax Act, etc., and Other Matters
第百三十七条（所得税法等の一部を改正する等の法律の一部改正に伴う経過措置）
The provisions of Article 69, paragraphs (11) and (13) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters as amended by the provisions of Article 29 (referred to as the "New 2017 Amendment Act" in the following paragraph and paragraph (3)) apply to corporation tax of a corporation for a business year ending on or after March 31, 2022.
With regard to the amount of the special account prescribed in Article 69, paragraphs (11) and (13) of the Supplementary Provisions of the New 2017 Amendment Act of a corporation that is deemed to have obtained the approval under Article 64-9, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 29, paragraph (1) of the Supplementary Provisions, those provisions do not apply.
附則第二十九条第一項の規定により新法人税法第六十四条の九第一項の規定による承認があったものとみなされた法人の新平成二十九年改正法附則第六十九条第十一項及び第十三項に規定する特別勘定の金額については、これらの規定は、適用しない。
The provisions of Article 69, paragraphs (11) and (13) of the Supplementary Provisions of the New 2017 Amendment Act apply by deeming a domestic corporation that is deemed to fall under the category of a corporation listed in any of the items of Article 64-11, paragraph (1) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 30, paragraph (3) or (5) of the Supplementary Provisions to fall under the category of a corporation listed in any of the items of Article 64-11, paragraph (1) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act, and a domestic corporation that is deemed not to fall under the category of a corporation listed in Article 64-11, paragraph (1), item (ii) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 30, paragraph (3) or (5) of the Supplementary Provisions not to fall under the category of a corporation listed in Article 64-11, paragraph (1), item (ii) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act, respectively.
附則第三十条第三項又は第五項の規定により新法人税法第六十四条の十一第一項各号又は第六十四条の十二第一項各号に掲げる法人に該当するものとみなされた内国法人は新法人税法第六十四条の十一第一項各号又は第六十四条の十二第一項各号に掲げる法人に該当するものと、附則第三十条第三項又は第五項の規定により新法人税法第六十四条の十一第一項第二号又は第六十四条の十二第一項各号に掲げる法人に該当しないものとみなされた内国法人は新法人税法第六十四条の十一第一項第二号又は第六十四条の十二第一項各号に掲げる法人に該当しないものと、それぞれみなして、新平成二十九年改正法附則第六十九条第十一項及び第十三項の規定を適用する。
Supplementary Provisions, Article 138Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Income Tax Act, etc.
第百三十八条（所得税法等の一部を改正する法律の一部改正に伴う経過措置）
With regard to the application of the provisions of Article 89, paragraph (3), Article 103, paragraph (2) and Article 105, paragraph (3) of the Supplementary Provisions of the New 2018 Amendment Act during the period from the Effective Date to the day before the date specified in Article 1, item (ix) of the Supplementary Provisions, the phrase "Article 42-12-5-2, paragraph (6)" in Article 89, paragraph (3) of the Supplementary Provisions of the New 2018 Amendment Act is deemed to be replaced with "Article 42-12-5, paragraph (7)", the phrase ", Article 68-15-6, paragraph (7) or Article 68-15-6-2, paragraph (7)" in Article 103, paragraph (2) of the Supplementary Provisions of the New 2018 Amendment Act with "or Article 68-15-6, paragraph (7)", and the phrase "Article 68-15-6-2, paragraph (7)" in Article 105, paragraph (3) of the Supplementary Provisions of the New 2018 Amendment Act with "Article 68-15-6, paragraph (7)".
施行日から附則第一条第九号に定める日の前日までの間における新平成三十年改正法附則第八十九条第三項、第百三条第二項及び第百五条第三項の規定の適用については、新平成三十年改正法附則第八十九条第三項中「第四十二条の十二の五の二第六項」とあるのは「第四十二条の十二の五第七項」と、新平成三十年改正法附則第百三条第二項中「、第六十八条の十五の六第七項若しくは第六十八条の十五の六の二第七項」とあるのは「若しくは第六十八条の十五の六第七項」と、新平成三十年改正法附則第百五条第三項中「第六十八条の十五の六の二第七項」とあるのは「第六十八条の十五の六第七項」とする。
Supplementary Provisions, Article 171Transitional Measures Concerning Penal Provisions
第百七十一条（罰則に関する経過措置）
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; hereinafter the same applies in this Article) comes into effect, and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions and in the cases where provisions remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為並びにこの附則の規定によりなお従前の例によることとされる場合及びこの附則の規定によりなおその効力を有することとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
Supplementary Provisions, Article 172Delegation to Cabinet Order
第百七十二条（政令への委任）
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。