Supplementary Provisions, Article 55Transitional Measures Concerning the Special Corporation Tax Credit Where the Amount of Salary or Other Wages Paid Has Increased
第五十五条（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）
If a corporation, in a business year beginning on or after the Effective Date, receives the application of the provisions of Article 42-12 of the Former Act on Special Measures Concerning Taxation in the case where the provisions then in force continue to govern pursuant to the preceding Article, then with regard to the application of the provisions of Article 42-12-5, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation, the credit-eligible increase in salaries, etc. paid to employees prescribed in those provisions is the remaining amount after deducting from that credit-eligible increase in salaries, etc. paid to employees the amount calculated, pursuant to the provisions of Cabinet Order, as the amount of salary or other wages (meaning salary or other wages prescribed in Article 42-12-5, paragraph (5), item (iii) of the Former Act on Special Measures Concerning Taxation) paid to the persons who formed the basis for calculating the amount to be deducted under the provisions of Article 42-12 of the Former Act on Special Measures Concerning Taxation.
法人の施行日以後に開始する事業年度において前条の規定によりなお従前の例によることとされる場合における旧租税特別措置法第四十二条の十二の規定の適用を受ける場合には、新租税特別措置法第四十二条の十二の五第一項及び第二項の規定の適用については、これらの規定に規定する控除対象雇用者給与等支給増加額は、当該控除対象雇用者給与等支給増加額から旧租税特別措置法第四十二条の十二の規定による控除を受ける金額の計算の基礎となった者に対する給与等（旧租税特別措置法第四十二条の十二の五第五項第三号に規定する給与等をいう。）の支給額として政令で定めるところにより計算した金額を控除した残額とする。