Supplementary Provisions, Article 46Transitional Measures Concerning Special Provisions on Taxation in the Case of Replacement of Specified Assets, etc. of Corporations
第四十六条（法人の特定の資産の買換えの場合等の課税の特例に関する経過措置）
The provisions then in force continue to govern, in the case where a corporation transferred assets listed in the left-hand column of item (i) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date, the assets listed in the right-hand column of that item that it acquired (including constructing and manufacturing; the same applies hereinafter in this Article) before the Effective Date or the assets listed in that column that it acquires on or after the Effective Date, and the special account or special account during the year under Article 65-8, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation pertaining to those assets.
法人が施行日前に旧租税特別措置法第六十五条の七第一項の表の第一号の上欄に掲げる資産の譲渡をした場合における施行日前に取得（建設及び製作を含む。以下この条において同じ。）をした同号の下欄に掲げる資産又は施行日以後に取得をする同欄に掲げる資産及びこれらの資産に係る旧租税特別措置法第六十五条の八第一項又は第二項の特別勘定又は期中特別勘定については、なお従前の例による。
The provisions of Articles 65-7 through 65-9 of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 10 (excluding the amending provisions listed in Article 1, item (iv), (d) of the Supplementary Provisions) (hereinafter referred to as the "Act on Special Measures Concerning Taxation as Amended in 2023" in this paragraph) (limited to the part pertaining to items (i), (iii) and (iv) of the table in Article 65-7, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 2023) apply to the assets in the case where a corporation transfers assets listed in the left-hand column of item (i), (iii) or (iv) of that table on or after the Effective Date and acquires assets listed in the right-hand column of those items on or after the Effective Date, and to the special account or special account during the year under Article 65-8, paragraph (1) or (2) of the Act on Special Measures Concerning Taxation as Amended in 2023 pertaining to those assets, and the provisions then in force continue to govern, in the case where a corporation transferred assets listed in the left-hand column of item (ii), (iv) or (v) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date, the assets listed in the right-hand column of those items that it acquired before the Effective Date or the assets listed in the right-hand column of those items that it acquires on or after the Effective Date, and the special account or special account during the year under Article 65-8, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation pertaining to those assets, as well as, in the case where a corporation transfers assets listed in the left-hand column of those items on or after the Effective Date, the assets listed in the right-hand column of those items that it acquired before the Effective Date.
第十条の規定（附則第一条第四号ニに掲げる改正規定を除く。）による改正後の租税特別措置法（以下この項において「令和五年新措置法」という。）第六十五条の七から第六十五条の九まで（令和五年新措置法第六十五条の七第一項の表の第一号、第三号及び第四号に係る部分に限る。）の規定は、法人が施行日以後に同表の第一号、第三号又は第四号の上欄に掲げる資産の譲渡をして、施行日以後にこれらの号の下欄に掲げる資産の取得をする場合の当該資産及び当該資産に係る令和五年新措置法第六十五条の八第一項又は第二項の特別勘定又は期中特別勘定について適用し、法人が施行日前に旧租税特別措置法第六十五条の七第一項の表の第二号、第四号又は第五号の上欄に掲げる資産の譲渡をした場合における施行日前に取得をしたこれらの号の下欄に掲げる資産又は施行日以後に取得をするこれらの号の下欄に掲げる資産及びこれらの資産に係る旧租税特別措置法第六十五条の八第一項又は第二項の特別勘定又は期中特別勘定並びに法人が施行日以後にこれらの号の上欄に掲げる資産の譲渡をする場合における施行日前に取得をしたこれらの号の下欄に掲げる資産については、なお従前の例による。
The provisions of Articles 65-7 through 65-9 of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 10 (limited to the amending provisions listed in Article 1, item (iv), (d) of the Supplementary Provisions; the same applies hereinafter in this paragraph) (hereinafter referred to as the "Act on Special Measures Concerning Taxation as Amended in 2024" in this paragraph) (limited to the part pertaining to the notification under Article 65-7, paragraphs (1) and (9) of the Act on Special Measures Concerning Taxation as Amended in 2024) apply to the assets in the case where a corporation transfers assets listed in the left-hand column of any item of the table in Article 65-7, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 2024 on or after April 1, 2024 and acquires assets listed in the right-hand column of that item on or after that date, and the provisions then in force continue to govern, in the case where a corporation transferred assets listed in the left-hand column of any item of the table in Article 65-7, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 10 before that date, the assets listed in the right-hand column of that item that it acquired before that date or the assets listed in the right-hand column of that item that it acquires on or after that date, as well as, in the case where a corporation transfers assets listed in the left-hand column of any item of that table on or after that date, the assets listed in the right-hand column of that item that it acquired before that date.
第十条の規定（附則第一条第四号ニに掲げる改正規定に限る。以下この項において同じ。）による改正後の租税特別措置法（以下この項において「令和六年新措置法」という。）第六十五条の七から第六十五条の九まで（令和六年新措置法第六十五条の七第一項及び第九項の届出に係る部分に限る。）の規定は、法人が令和六年四月一日以後に令和六年新措置法第六十五条の七第一項の表の各号の上欄に掲げる資産の譲渡をして、同日以後に当該各号の下欄に掲げる資産の取得をする場合の当該資産について適用し、法人が同日前に第十条の規定による改正前の租税特別措置法第六十五条の七第一項の表の各号の上欄に掲げる資産の譲渡をした場合における同日前に取得をした当該各号の下欄に掲げる資産又は同日以後に取得をする当該各号の下欄に掲げる資産及び法人が同日以後に同表の各号の上欄に掲げる資産の譲渡をする場合における同日前に取得をした当該各号の下欄に掲げる資産については、なお従前の例による。