Supplementary Provisions, Article 2Basic Principle of Transitional Measures Accompanying Partial Amendment of the Regulation for Enforcement of the Corporation Tax Act, etc.
第二条（法人税法施行規則等の一部改正に伴う経過措置の原則）
Except as otherwise provided, the Regulation for Enforcement of the Corporation Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Regulation for Enforcement of the Corporation Tax Act"), the Regulation for Enforcement of the Local Corporation Tax Act as amended by the provisions of Article 2 (referred to as the "New Regulation for Enforcement of the Local Corporation Tax Act" in Article 11 of the Supplementary Provisions), the Regulation for Enforcement of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 3 (referred to as the "New Regulation for Enforcement of the Act on Special Measures Concerning Taxation" in Article 12 of the Supplementary Provisions), the Regulation for Enforcement of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake as amended by the provisions of Article 4 (referred to as the "New Regulation for Enforcement of the Earthquake Special Provisions Act" in Article 14 of the Supplementary Provisions), the Ministerial Order on the Useful Life, etc. of Depreciable Assets as amended by the provisions of Article 7, the Ministerial Order on the Enforcement of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. as amended by the provisions of Article 9, and the Ministerial Order Partially Amending the Regulation for Enforcement of the Corporation Tax Act as amended by the provisions of Article 18 apply to corporation tax on income for business years of a corporation (including associations or foundations without juridical personality; the same applies hereinafter in the Supplementary Provisions up to Article 10) commencing on or after the Effective Date of this Ministerial Order (hereinafter referred to as the "Effective Date") (excluding the former business years prescribed in Article 14, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "former business years")) and to local corporation tax on the base corporation tax amount for taxable business years commencing on or after the Effective Date (excluding former business years).
別段の定めがあるものを除き、第一条の規定による改正後の法人税法施行規則（以下「新法人税法施行規則」という。）、第二条の規定による改正後の地方法人税法施行規則（附則第十一条において「新地方法人税法施行規則」という。）、第三条の規定による改正後の租税特別措置法施行規則（附則第十二条において「新租税特別措置法施行規則」という。）、第四条の規定による改正後の東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律施行規則（附則第十四条において「新震災特例法施行規則」という。）、第七条の規定による改正後の減価償却資産の耐用年数等に関する省令、第九条の規定による改正後の租税条約等の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律の施行に関する省令及び第十八条の規定による改正後の法人税法施行規則の一部を改正する省令の規定は、法人（人格のない社団等を含む。以下附則第十条までにおいて同じ。）のこの省令の施行の日（以下「施行日」という。）以後に開始する事業年度（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「改正法」という。）附則第十四条第一項に規定する旧事業年度（以下「旧事業年度」という。）を除く。）の所得に対する法人税及び施行日以後に開始する課税事業年度（旧事業年度を除く。）の基準法人税額に対する地方法人税について適用する。
Except as otherwise provided, with regard to corporation tax on income for business years (including former business years) of a corporation that commenced before the Effective Date, corporation tax on the consolidated income for a consolidated business year of a consolidated corporation (meaning a consolidated corporation prescribed in Article 2, item (xii)-7-2 of the Corporation Tax Act (Act No. 34 of 1965) before amendment by the provisions of Article 3 of the Amending Act (limited to the amending provisions listed in Article 1, item (v), (b) of the Supplementary Provisions of the Amending Act; the same applies in Article 5, paragraph (2) of the Supplementary Provisions) (hereinafter referred to as the "Former Corporation Tax Act"); the same applies hereinafter in the Supplementary Provisions up to Article 10) for which the consolidated parent corporation business year (meaning a consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Former Corporation Tax Act) commenced before the Effective Date (the consolidated business year meaning a consolidated business year prescribed in that paragraph; the same applies hereinafter in the Supplementary Provisions up to Article 10, and consolidated income meaning consolidated income prescribed in Article 2, item (xviii)-4 of the Former Corporation Tax Act; the same applies in Article 10, paragraph (1) of the Supplementary Provisions), and local corporation tax on the base corporation tax amount for taxable business years (including former business years) of a corporation that commenced before the Effective Date, the provisions of the Regulation for Enforcement of the Corporation Tax Act before amendment by the provisions of Article 1 (referred to as the "Former Regulation for Enforcement of the Corporation Tax Act" in Article 4-2 of the Supplementary Provisions), the Regulation for Enforcement of the Local Corporation Tax Act before amendment by the provisions of Article 2, the Regulation for Enforcement of the Act on Special Measures Concerning Taxation before amendment by the provisions of Article 3 (referred to as the "Former Regulation for Enforcement of the Act on Special Measures Concerning Taxation" in Articles 12 and 13 of the Supplementary Provisions), the Regulation for Enforcement of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake before amendment by the provisions of Article 4 (referred to as the "Former Regulation for Enforcement of the Earthquake Special Provisions Act" in Article 4-2 of the Supplementary Provisions), the Ministerial Order on the Useful Life, etc. of Depreciable Assets before amendment by the provisions of Article 7, the Ministerial Order on the Enforcement of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. before amendment by the provisions of Article 9, the Regulation for Enforcement of the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity before amendment by the provisions of Article 13, and the Ministerial Order Partially Amending the Regulation for Enforcement of the Corporation Tax Act before amendment by the provisions of Article 18, which are based on the provisions of the Former Corporation Tax Act that is deemed to remain in force pursuant to the provisions of Article 14, paragraph (2) of the Supplementary Provisions of the Amending Act, the Local Corporation Tax Act (Act No. 11 of 2014) before amendment by the provisions of Article 4 of the Amending Act (limited to the amending provisions listed in Article 1, item (v), (c) of the Supplementary Provisions of the Amending Act), the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) before amendment by the provisions of Article 16 of the Amending Act (referred to as the "Former Act on Special Measures Concerning Taxation" in Articles 4-2 and 12 of the Supplementary Provisions), the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity (Act No. 144 of 1962) before amendment by the provisions of Article 17 of the Amending Act (limited to the amending provisions listed in Article 1, item (v), (j) of the Supplementary Provisions of the Amending Act), the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. (Act No. 46 of 1969) before amendment by the provisions of Article 18 of the Amending Act (limited to the amending provisions listed in Article 1, item (v), (k) of the Supplementary Provisions of the Amending Act), the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake (Act No. 29 of 2011) before amendment by the provisions of Article 23 of the Amending Act (referred to as the "Former Earthquake Special Provisions Act" in Articles 4-2 and 14 of the Supplementary Provisions), and the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018) before amendment by the provisions of Article 30 of the Amending Act (limited to the amending provisions listed in Article 1, item (v), (t) of the Supplementary Provisions of the Amending Act), and the provisions of the Order for the Enforcement of the Corporation Tax Act (Cabinet Order No. 97 of 1965) before amendment by the provisions of Article 1 of the Cabinet Order Partially Amending the Order for the Enforcement of the Corporation Tax Act, etc. (Cabinet Order No. 207 of 2020; hereinafter referred to as the "Amending Order") that is deemed to remain in force pursuant to the provisions of Article 2, paragraph (2) of the Supplementary Provisions of the Amending Order (referred to as the "Former Order for the Enforcement of the Corporation Tax Act" in Article 7, paragraph (2), item (ii) of the Supplementary Provisions), the Order for Enforcement of the Local Corporation Tax Act (Cabinet Order No. 139 of 2014) before amendment by the provisions of Article 2 of the Amending Order, the Order for Enforcement of the Act on Special Measures Concerning Taxation (Cabinet Order No. 43 of 1957) before amendment by the provisions of Article 3 of the Amending Order (referred to as the "Former Order for Enforcement of the Act on Special Measures Concerning Taxation" in Article 12 of the Supplementary Provisions), the Order for Enforcement of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake (Cabinet Order No. 112 of 2011) before amendment by the provisions of Article 4 of the Amending Order (referred to as the "Former Order for Enforcement of the Earthquake Special Provisions Act" in Article 14, paragraph (2) of the Supplementary Provisions), the Order for Enforcement of the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity (Cabinet Order No. 227 of 1962) before amendment by the provisions of Article 11 of the Amending Order, and the Cabinet Order Partially Amending the Order for the Enforcement of the Corporation Tax Act, etc. (Cabinet Order No. 132 of 2018) before amendment by the provisions of Article 24 of the Amending Order, remain in force.
別段の定めがあるものを除き、法人の施行日前に開始した事業年度（旧事業年度を含む。）の所得に対する法人税及び連結法人（改正法第三条の規定（改正法附則第一条第五号ロに掲げる改正規定に限る。附則第五条第二項において同じ。）による改正前の法人税法（昭和四十年法律第三十四号。以下「旧法人税法」という。）第二条第十二号の七の二に規定する連結法人をいう。以下附則第十条までにおいて同じ。）の連結親法人事業年度（旧法人税法第十五条の二第一項に規定する連結親法人事業年度をいう。）が施行日前に開始した連結事業年度（同項に規定する連結事業年度をいう。以下附則第十条までにおいて同じ。）の連結所得（旧法人税法第二条第十八号の四に規定する連結所得をいう。附則第十条第一項において同じ。）に対する法人税並びに法人の施行日前に開始した課税事業年度（旧事業年度を含む。）の基準法人税額に対する地方法人税については、改正法附則第十四条第二項の規定によりなおその効力を有するものとされる旧法人税法、改正法第四条の規定（改正法附則第一条第五号ハに掲げる改正規定に限る。）による改正前の地方法人税法（平成二十六年法律第十一号）、改正法第十六条の規定による改正前の租税特別措置法（昭和三十二年法律第二十六号。附則第四条の二及び第十二条において「旧租税特別措置法」という。）、改正法第十七条の規定（改正法附則第一条第五号ヌに掲げる改正規定に限る。）による改正前の外国居住者等の所得に対する相互主義による所得税等の非課税等に関する法律（昭和三十七年法律第百四十四号）、改正法第十八条の規定（改正法附則第一条第五号ルに掲げる改正規定に限る。）による改正前の租税条約等の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律（昭和四十四年法律第四十六号）、改正法第二十三条の規定による改正前の東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（平成二十三年法律第二十九号。附則第四条の二及び第十四条において「旧震災特例法」という。）及び改正法第三十条の規定（改正法附則第一条第五号ネに掲げる改正規定に限る。）による改正前の所得税法等の一部を改正する法律（平成三十年法律第七号）の規定並びに法人税法施行令等の一部を改正する政令（令和二年政令第二百七号。以下「改正令」という。）附則第二条第二項の規定によりなおその効力を有するものとされる改正令第一条の規定による改正前の法人税法施行令（昭和四十年政令第九十七号。附則第七条第二項第二号において「旧法人税法施行令」という。）、改正令第二条の規定による改正前の地方法人税法施行令（平成二十六年政令第百三十九号）、改正令第三条の規定による改正前の租税特別措置法施行令（昭和三十二年政令第四十三号。附則第十二条において「旧租税特別措置法施行令」という。）、改正令第四条の規定による改正前の東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律施行令（平成二十三年政令第百十二号。附則第十四条第二項において「旧震災特例法施行令」という。）、改正令第十一条の規定による改正前の外国居住者等の所得に対する相互主義による所得税等の非課税等に関する法律施行令（昭和三十七年政令第二百二十七号）及び改正令第二十四条の規定による改正前の法人税法施行令等の一部を改正する政令（平成三十年政令第百三十二号）の規定に基づく第一条の規定による改正前の法人税法施行規則（附則第四条の二において「旧法人税法施行規則」という。）、第二条の規定による改正前の地方法人税法施行規則、第三条の規定による改正前の租税特別措置法施行規則（附則第十二条及び第十三条において「旧租税特別措置法施行規則」という。）、第四条の規定による改正前の東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律施行規則（附則第四条の二において「旧震災特例法施行規則」という。）、第七条の規定による改正前の減価償却資産の耐用年数等に関する省令、第九条の規定による改正前の租税条約等の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律の施行に関する省令、第十三条の規定による改正前の外国居住者等の所得に対する相互主義による所得税等の非課税等に関する法律施行規則及び第十八条の規定による改正前の法人税法施行規則の一部を改正する省令の規定は、なおその効力を有する。
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 56 of 2020, short name for the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
New Regulation for Enforcement of the Corporation Tax Actmachine translation
「新法人税法施行規則」
In the supplementary provisions (附則) of Ministry of Finance Order No. 56 of 2020, the Regulation for Enforcement of the Corporation Tax Act as amended by Article 1 of that Order.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date the amending law or Ministerial Order these supplementary provisions belong to comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
former business yearmachine translation
「旧事業年度」
In the supplementary provisions (附則) of Ministry of Finance Order No. 56 of 2020, a former business year as defined in Article 14, paragraph (1) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), which those provisions treat under the rules as they stood before that Order.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Amending Ordermachine translation
「改正令」
In the supplementary provisions (附則) of Ministry of Finance Order No. 56 of 2020, short name for Cabinet Order No. 207 of 2020, a Cabinet Order (政令) that partially amended the Order for the Enforcement of the Corporation Tax Act and other Cabinet Orders.
Short name set inSupplementary Provisions, Article 2, paragraph (2)
the Former Corporation Tax Actmachine translation
「旧法人税法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 56 of 2020, the Corporation Tax Act as it stood before Article 3 of Act No. 8 of 2020 amended it, in the amendments listed in Article 1, item (v), (b) of that Act's supplementary provisions, which Article 14, paragraph (2) of those provisions keeps in effect for corporation tax on business years and consolidated business years that began before 1 April 2022.
Short name set inSupplementary Provisions, Article 2, paragraph (2)
consolidated business yearmachine translation
「連結事業年度」
In the supplementary provisions (附則) of Ministry of Finance Order No. 56 of 2020, up to Article 10, a consolidated business year as defined in Article 15-2, paragraph (1) of the Corporation Tax Act as it stood before Article 3 of Act No. 8 of 2020 amended it.
Defined inSupplementary Provisions, Article 2, paragraph (2)· applies only in this provision
consolidated corporationmachine translation
「連結法人」
In the supplementary provisions (附則) of Ministry of Finance Order No. 56 of 2020, up to Article 10, a consolidated corporation as defined in Article 2, item (xii)-7-2 of the Corporation Tax Act as it stood before Article 3 of Act No. 8 of 2020 amended it.
Defined inSupplementary Provisions, Article 2, paragraph (2)· applies only in this provision