Supplementary Provisions, Article 57Transitional Measures Concerning the Special Provisions on the Amount of Special Credit Deducted from Corporation Tax
第五十七条（法人税の額から控除される特別控除額の特例に関する経過措置）
With regard to the application of the provisions of Article 42-13, paragraphs (1) through (3), (5), (7) and (8) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xiii) of the Supplementary Provisions, the phrase "Article 42-4-2, paragraph (2) or Article 42-5, paragraph (3), item (ii)" in paragraph (1), item (iii) of that Article is deemed to be replaced with "Article 42-4-2, paragraph (2)", the phrase "Article 42-4, paragraph (7), Article 42-5, paragraph (2)" in paragraph (2) of that Article with "Article 42-4, paragraph (7)", the phrase "Article 42-4, paragraph (19), item (x), Article 42-5, paragraph (5), item (v)" in paragraph (3) of that Article with "Article 42-4, paragraph (19), item (x)", the phrase "item (iv), item (iv)-2 (limited to the part concerning Article 42-5, paragraph (1))" in paragraph (5) of that Article with "item (iv)", the phrase "Article 42-4-2, paragraph (2) or Article 42-5, paragraph (3), item (ii)" in paragraph (7) of that Article with "Article 42-4-2, paragraph (2)" and the phrase ", item (iv) or item (iv)-2 (limited to the part concerning Article 42-5, paragraph (1))" in that paragraph with "or item (iv)", and the phrase "Article 42-4-2, paragraph (2) or Article 42-5, paragraph (3), item (ii)" in paragraph (8) of that Article with "Article 42-4-2, paragraph (2)" and the phrase "Article 42-4-2, paragraph (4), Article 42-5, paragraph (6)" in that paragraph with "Article 42-4-2, paragraph (4)".
施行日から附則第一条第十三号に定める日の前日までの間における新租税特別措置法第四十二条の十三第一項から第三項まで、第五項、第七項及び第八項の規定の適用については、同条第一項第三号中「第四十二条の四の二第二項又は第四十二条の五第三項第二号」とあるのは「第四十二条の四の二第二項」と、同条第二項中「第四十二条の四第七項、第四十二条の五第二項」とあるのは「第四十二条の四第七項」と、同条第三項中「第四十二条の四第十九項第十号、第四十二条の五第五項第五号」とあるのは「第四十二条の四第十九項第十号」と、同条第五項中「第四号、第四号の二（第四十二条の五第一項に係る部分に限る。）」とあるのは「第四号」と、同条第七項中「第四十二条の四の二第二項又は第四十二条の五第三項第二号」とあるのは「第四十二条の四の二第二項」と、「、第四号又は第四号の二（第四十二条の五第一項に係る部分に限る。）」とあるのは「又は第四号」と、同条第八項中「第四十二条の四の二第二項又は第四十二条の五第三項第二号」とあるのは「第四十二条の四の二第二項」と、「第四十二条の四の二第四項、第四十二条の五第六項」とあるのは「第四十二条の四の二第四項」とする。
With regard to the application of the provisions of Article 42-13, paragraphs (1) through (3) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xiv) of the Supplementary Provisions, the phrase "Article 42-12-6, paragraph (2)" in paragraph (1), item (xiv) of that Article is deemed to be replaced with "paragraph (2) of the preceding Article", the phrase "Article 42-12-6, paragraph (3)" in item (xv) of that paragraph with "paragraph (3) of the preceding Article", the phrase ", Article 42-12-6, paragraph (4) or (7) or paragraph (3) of the preceding Article" in paragraph (2) of that Article with "or paragraph (4) or (7) of the preceding Article", and the phrase ", Article 42-12-6, paragraph (5) or (8) or paragraph (4) of the preceding Article" in paragraph (3) of that Article with "or paragraph (5) or (8) of the preceding Article".
施行日から附則第一条第十四号に定める日の前日までの間における新租税特別措置法第四十二条の十三第一項から第三項までの規定の適用については、同条第一項第十四号中「第四十二条の十二の六第二項」とあるのは「前条第二項」と、同項第十五号中「第四十二条の十二の六第三項」とあるのは「前条第三項」と、同条第二項中「、第四十二条の十二の六第四項若しくは第七項又は前条第三項」とあるのは「又は前条第四項若しくは第七項」と、同条第三項中「、第四十二条の十二の六第五項若しくは第八項又は前条第四項」とあるのは「又は前条第五項若しくは第八項」とする。
The provisions of Article 42-13, paragraph (7) of the New Act on Special Measures Concerning Taxation apply to corporation tax for eligible business years prescribed in that paragraph of a group tax sharing corporation prescribed in that paragraph that end at the end of a business year, beginning on or after the Effective Date, of the group tax sharing parent corporation pertaining to that group tax sharing corporation, and the provisions then in force continue to govern corporation tax for eligible business years prescribed in that paragraph of a group tax sharing corporation prescribed in Article 42-13, paragraph (7) of the Former Act on Special Measures Concerning Taxation that end at the end of a business year, beginning before the Effective Date, of the group tax sharing parent corporation pertaining to that group tax sharing corporation.
新租税特別措置法第四十二条の十三第七項の規定は、同項に規定する通算法人に係る通算親法人の施行日以後に開始する事業年度終了の日に終了する当該通算法人の同項に規定する適用対象事業年度分の法人税について適用し、旧租税特別措置法第四十二条の十三第七項に規定する通算法人に係る通算親法人の施行日前に開始した事業年度終了の日に終了する当該通算法人の同項に規定する適用対象事業年度分の法人税については、なお従前の例による。