Supplementary Provisions, Article 6Transitional Measures Concerning Enterprise Tax
第六条(事業税に関する経過措置)
Except as otherwise provided, the provisions of the New Act relating to corporate enterprise tax apply to corporate enterprise tax for business years beginning on or after the Effective Date, and with regard to corporate enterprise tax for business years that began before the Effective Date, the provisions then in force continue to govern.
In the case where, for a corporation that, in the business year including the day preceding the first day of the first business year beginning on or after the Effective Date (hereinafter referred to as the "first business year" in this paragraph), was conducting, within the electricity supply business, the retail electricity business, etc. prescribed in Article 72-2, paragraph (1), item (iii) of the New Act (hereinafter referred to as the "retail electricity business, etc." in this paragraph) or the power generation business, etc. prescribed in that item (hereinafter referred to as the "power generation business, etc." in this paragraph), the income of each business year that is the tax base of enterprise tax relating to the retail electricity business, etc. or the power generation business, etc. is calculated pursuant to Article 72-23, paragraph (1) of the New Act in accordance with the rules for calculating the individual income amount (meaning the individual income amount prescribed in Article 81-18, paragraph (1) of the Corporation Tax Act; the same applies hereinafter in this paragraph) of that corporation relating to the income that is the tax base of corporation tax for that business year of that corporation or the consolidated income that is the tax base of corporation tax for each consolidated business year that includes the last day of that business year, that corporation is deemed to have calculated, for each business year that began within 10 years before the first day of the first business year of that corporation, the income of that business year that is the tax base of enterprise tax relating to the retail electricity business, etc. or the power generation business, etc. pursuant to Article 72-23, paragraph (1) of the Former Act in accordance with the rules for calculating the individual income amount of that corporation relating to the income that is the tax base of corporation tax for that business year of that corporation or the consolidated income that is the tax base of corporation tax for each consolidated business year that includes the last day of that business year.
施行日以後最初に開始する事業年度(以下この項において「最初事業年度」という。)開始の日の前日を含む事業年度において、電気供給業のうち新法第七十二条の二第一項第三号に規定する小売電気事業等(以下この項において「小売電気事業等」という。)又は同号に規定する発電事業等(以下この項において「発電事業等」という。)を行っていた法人の小売電気事業等又は発電事業等に係る事業税の課税標準である各事業年度の所得を新法第七十二条の二十三第一項の規定により当該法人の当該各事業年度の法人税の課税標準である所得又は当該各事業年度終了の日の属する各連結事業年度の法人税の課税標準である連結所得に係る当該法人の個別所得金額(法人税法第八十一条の十八第一項に規定する個別所得金額をいう。以下この項において同じ。)の計算の例により算定する場合には、当該法人が、当該法人の最初事業年度開始の日前十年以内に開始した各事業年度において、小売電気事業等又は発電事業等に係る事業税の課税標準である当該各事業年度の所得を旧法第七十二条の二十三第一項の規定により当該法人の当該各事業年度の法人税の課税標準である所得又は当該各事業年度終了の日の属する各連結事業年度の法人税の課税標準である連結所得に係る当該法人の個別所得金額の計算の例により算定していたものとみなす。
The provisions of Article 9-2-2, paragraph (1) of the Supplementary Provisions of the New Act (limited to the part relating to specified donations prescribed in that paragraph) apply to corporate enterprise tax for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporate enterprise tax for business years that ended before the Effective Date.
新法附則第九条の二の二第一項の規定(同項に規定する特定寄附金に係る部分に限る。)は、施行日以後に終了する事業年度分の法人の事業税について適用し、施行日前に終了した事業年度分の法人の事業税については、なお従前の例による。
retail electricity business, etc.machine translation
「小売電気事業等」
A retail electricity business (小売電気事業) under Article 2, paragraph 1, item 2 of the Electricity Business Act, together with businesses similar to it that an Order of the Ministry of Internal Affairs and Communications (総務省令) specifies.
Short name set inArticle 72-2, paragraph (1), item (iii)· applies only in this section
power generation business, etc.machine translation
「発電事業等」
For the enterprise tax (事業税), a power generation business as defined in Article 2, paragraph 1, item 14 of the Electricity Business Act, or a business an Order of the Ministry of Internal Affairs and Communications (総務省令) treats as one; a corporation carrying it on is taxed on revenue together with, as the case may be, added value and capital, or income.
Short name set inArticle 72-2, paragraph (1), item (iii)· applies only in this section
specified donationmachine translation
「特定寄附金」
A donation that a corporation holding the approval under Article 121, paragraph 1 of the Corporation Tax Act makes, from the date the Act Partially Amending the Local Revitalization Act (Act No. 30 of 2016) came into effect to 31 March 2028, to a certified local government (認定地方公共団体) under Article 8, paragraph 1 of the Local Revitalization Act in connection with the town, people and work creation donation project (まち・ひと・しごと創生寄附活用事業) in its certified local revitalization plan, other than one that brings the donor a special benefit such as sole use of a facility the donation pays for.
Short name set inSupplementary Provisions, Article 9-2-2, paragraph (1)· applies only in this paragraph and in Supplementary Provisions, Article 9-2-2, paragraph (2)
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 5 of 2020.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Act No. 5 of 2020, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 5 of 2020 amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (7)
consolidated business yearmachine translation
「連結事業年度」
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, which amended the Income Tax Act and other laws, amended it.
Defined inSupplementary Provisions, Article 5, paragraph (3)
individual income amountmachine translation
「個別所得金額」
The individual income amount (個別所得金額) of a consolidated corporation as defined in Article 81-18, paragraph 1 of the Corporation Tax Act, by the rules of whose calculation the income of a corporation's retail electricity or power generation business (小売電気事業等, 発電事業等) is reckoned for enterprise tax (事業税) under Article 6, paragraph 2 of the supplementary provisions (附則) of Act No. 5 of 2020.
Defined inSupplementary Provisions, Article 6, paragraph (2)· applies only in this paragraph
retail electricity business, etc.machine translation
「小売電気事業等」
A retail electricity business, etc. as Article 72-2, paragraph 1, item 3 of the Local Tax Act as amended by Act No. 5 of 2020 defines it.
Short name set inSupplementary Provisions, Article 6, paragraph (2)· applies only in this paragraph
first business yearmachine translation
「最初事業年度」
In Article 6, paragraph 2 of the supplementary provisions (附則) of the Act Partially Amending the Local Tax Act, etc. (Act No. 5 of 2020), the first business year (事業年度) beginning on or after the day that Act came into effect.
Short name set inSupplementary Provisions, Article 6, paragraph (2)· applies only in this paragraph
power generation business, etc.machine translation
「発電事業等」
In Article 6, paragraph 2 of the supplementary provisions (附則) of Act No. 5 of 2020, a power generation business, etc. as referred to in Article 72-2, paragraph 1, item 3 of the Local Tax Act as amended by Article 1 of that Act; a corporation that carried it on in the business year before its first business year beginning on or after 1 April 2020 is treated as having worked out its enterprise tax (事業税) income for it as corporation tax income in each business year begun in the ten years before.
Short name set inSupplementary Provisions, Article 6, paragraph (2)· applies only in this paragraph