Supplementary Provisions, Article 9Principle of the Transitional Provisions Concerning Special Provisions on Corporation Tax
第九条(法人税の特例に関する経過規定の原則)
Unless otherwise provided for, the provisions of Chapter III of the New Act apply to corporation tax of a corporation (including an association or foundation without juridical personality prescribed in Article 1, paragraph (2) of the Corporation Tax Act (Act No. 28 of 1947); the same applies hereinafter) for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a corporation for business years ending before that date.
Supplementary Provisions, Article 11Transitional Provisions Concerning Depreciation by Corporations
第十一条(法人の減価償却に関する経過規定)
The provisions of Article 43 of the New Act apply to the calculation of the allowable depreciation amount of rationalization machinery, etc. prescribed in paragraph (1) of that Article that a corporation has acquired or manufactured and used for business on or after the Effective Date, and the provisions then in force continue to govern the calculation of the allowable depreciation amount of important machinery, etc. prescribed in Article 42, paragraph (1) of the Former Act, rationalization machinery, etc. prescribed in Article 43, paragraph (1) of the Former Act or machinery, etc. for joint business prescribed in Article 45, paragraph (1) of the Former Act that a corporation acquired or manufactured and used for business before that date.
新法第四十三条の規定は、法人が施行日以後に取得し、又は製作して事業の用に供した同条第一項に規定する合理化機械等の償却範囲額の計算について適用し、法人が同日前に取得し、又は製作して事業の用に供した旧法第四十二条第一項に規定する重要機械等、旧法第四十三条第一項に規定する合理化機械等又は旧法第四十五条第一項に規定する協同事業用機械等の償却範囲額の計算については、なお従前の例による。
If a corporation has, within six months from the Effective Date, used for business important machinery, etc. prescribed in Article 42, paragraph (1) of the Former Act (excluding that for which the period specified by Cabinet Order prescribed in that paragraph expired before that date), rationalization machinery, etc. prescribed in Article 43, paragraph (1) of the Former Act (excluding that for which the period specified by Cabinet Order prescribed in that paragraph expired before that date) or machinery, etc. for joint business prescribed in Article 45, paragraph (1) of the Former Act (limited to that of a corporation prescribed in that paragraph for which the end of the immediately preceding business year prescribed in that paragraph comes on or after that date) that it acquired or manufactured before the Effective Date and had not yet used for business as of that date, the provisions of Article 42, Article 43 or Article 45 of the Former Act remain in force with respect to the calculation of the allowable depreciation amount of that important machinery, etc., rationalization machinery, etc. or machinery, etc. for joint business.
法人が、施行日前に取得し、又は製作して同日においてまだ事業の用に供していない旧法第四十二条第一項に規定する重要機械等(同日前に同項に規定する政令で定める期間が満了したものを除く。)、旧法第四十三条第一項に規定する合理化機械等(同日前に同項に規定する政令で定める期間が満了したものを除く。)又は旧法第四十五条第一項に規定する協同事業用機械等(同項に規定する法人で同日以後に同項に規定する直前事業年度終了の日が到来するものに係るものに限る。)を施行日から六月以内にその用に供した場合における当該重要機械等、合理化機械等又は協同事業用機械等の償却範囲額の計算については、旧法第四十二条、第四十三条又は第四十五条の規定は、なおその効力を有する。
The provisions of Article 44, paragraph (1) and paragraph (3) (limited to the part concerning the provisions of paragraph (1) of that Article) of the New Act apply to the calculation of the allowable depreciation amount of machinery and equipment, etc. for which a corporation has, on or after the Effective Date, filed an application to obtain approval under Article 4, paragraph (1) of the Enterprise Rationalization Promotion Act and obtained that approval, and the provisions then in force continue to govern the calculation of the allowable depreciation amount of machinery and equipment, etc. for which that approval was obtained, where a corporation filed an application to obtain that approval before that date.
新法第四十四条第一項及び第三項(同条第一項の規定に係る部分に限る。)の規定は、法人が施行日以後に企業合理化促進法第四条第一項の規定による承認を受けるための申請を行ない、当該承認を受けた機械設備等の償却範囲額の計算について適用し、法人が同日前に当該承認を受けるための申請を行なつた場合における当該承認を受けた機械設備等の償却範囲額の計算については、なお従前の例による。
The provisions of Article 44-2 of the New Act apply to the calculation of the allowable depreciation amount of machinery and equipment, etc. where a corporation has, on or after the Effective Date, filed an application to obtain approval under Article 5, paragraph (1) of the Enterprise Rationalization Promotion Act and received the certification prescribed in paragraph (2) of that Article for the machinery and equipment, etc. for which that approval was obtained, and the provisions then in force continue to govern the calculation of the allowable depreciation amount of machinery and equipment, etc. where a corporation filed an application to obtain that approval before that date and received that certification for the machinery and equipment, etc. for which that approval was obtained.
新法第四十四条の二の規定は、法人が施行日以後に企業合理化促進法第五条第一項の規定による承認を受けるための申請を行ない、当該承認を受けた機械設備等につき同条第二項に規定する証明を受けた場合における当該機械設備等の償却範囲額の計算について適用し、法人が、同日前に当該承認を受けるための申請を行なつた場合であつて、当該承認を受けた機械設備等につき当該証明を受けた場合における当該機械設備等の償却範囲額の計算については、なお従前の例による。
For the purpose of applying the provisions of Article 49, paragraph (2) of the New Act to a ventilation tunnel or drainage tunnel prescribed in paragraph (2) of that Article that a corporation prescribed in paragraph (1) of that Article acquired within the period prescribed in that paragraph and used for its business, and to which the provisions of Article 42, paragraph (1) or Article 43, paragraph (1) of the Former Act that remain in force pursuant to the provisions of paragraph (2) apply, the phrase "Article 43, paragraph (1)" in Article 49, paragraph (2) of the New Act is deemed to be replaced with "Article 43, paragraph (1), or Article 42, paragraph (1) or Article 43, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation that remain in force pursuant to the provisions of Article 11, paragraph (2) of the Supplementary Provisions of that Act".
新法第四十九条第一項に規定する法人が同項に規定する期間内に取得してその事業の用に供した同条第二項に規定する通気坑道又は排水坑道で、第二項の規定によりその効力を有するものとされる旧法第四十二条第一項又は第四十三条第一項の規定の適用を受けるものに対する新法第四十九条第二項の規定の適用については、同項中「第四十三条第一項」とあるのは、「第四十三条第一項又は租税特別措置法の一部を改正する法律附則第十一条第二項の規定によりその効力を有するものとされる同法の規定による改正前の租税特別措置法第四十二条第一項若しくは第四十三条第一項」とする。
Supplementary Provisions, Article 12Transitional Provisions Concerning Reserves of Corporations
第十二条(法人の準備金に関する経過規定)
For a corporation for which, in its first business year ending on or after the Effective Date (hereinafter referred to as the "business year of the amendment" in this paragraph), the lesser of the amount in the account for the reserve for price fluctuations as of the end of the business year immediately preceding the business year of the amendment and the total of the amounts calculated pursuant to the provisions of the items of Article 53, paragraph (1) of the Former Act as of the end of the business year of the amendment (or, for a corporation to which the provisions of Article 13, paragraph (2) of the Supplementary Provisions of the Former Act would apply if, in calculating the limit on the amount transferred to the account for the reserve for price fluctuations with regard to income for the business year of the amendment, the business year of the amendment were deemed to be a business year that ended before the Effective Date, the amount calculated in accordance with the provisions of that paragraph) exceeds the total of the amounts calculated pursuant to the provisions of the items of Article 53, paragraph (1) of the New Act as of the end of the business year of the amendment, the amount obtained by adding the excess to that total is, notwithstanding the provisions of that paragraph, to be the total of the amounts calculated pursuant to the provisions of the items of that paragraph.
施行日以後最初に終了する事業年度(以下この項において「改正事業年度」という。)において、改正事業年度の直前の事業年度終了の日における価格変動準備金勘定の金額と改正事業年度終了の日において旧法第五十三条第一項各号の規定により計算した金額の合計額とのうちいずれか少ない金額(改正事業年度の所得に係る価格変動準備金勘定への繰入限度額の計算について改正事業年度を施行日前に終了した事業年度とみなした場合に旧法附則第十三条第二項の規定の適用がある法人については、同項の規定の例により計算した金額)が、同日において新法第五十三条第一項各号の規定により計算した金額の合計額をこえる法人については、同項の規定にかかわらず、当該金額の合計額にそのこえる金額を加算した金額を、同項各号の規定により計算した金額の合計額とする。
In each business year up to the business year immediately preceding the first business year in which the total of the amounts calculated pursuant to the provisions of Article 53, paragraph (1) of the New Act for a corporation to which the provisions of the preceding paragraph applied comes to exceed the amount in the account for the reserve for price fluctuations as of the end of the business year immediately preceding that business year (limited to business years beginning before April 1, 1968), the total of the following amounts is, notwithstanding the provisions of that paragraph, to be the total of the amounts calculated pursuant to the provisions of the items of that paragraph:
前項の規定の適用を受けた法人の新法第五十三条第一項の規定により計算した金額の合計額が当該事業年度の直前の事業年度終了の日における価格変動準備金勘定の金額をこえることとなる最初の事業年度の直前の事業年度までの各事業年度(昭和四十三年四月一日前に開始する事業年度に限る。)においては、同項の規定にかかわらず、次に掲げる金額の合計額を同項各号の規定により計算した金額の合計額とする。
the total of the amounts calculated pursuant to the provisions of the items of Article 53, paragraph (1) of the New Act as of the end of the business year concerned;
当該事業年度終了の日において新法第五十三条第一項各号の規定により計算した金額の合計額
the amount obtained by deducting, from the amount in the account for the reserve for price fluctuations as of the end of the business year immediately preceding the business year concerned, the greater of the total of the amounts calculated pursuant to the provisions of the items of Article 53, paragraph (1) of the New Act as of that day and the total listed in the preceding item.
当該事業年度の直前の事業年度終了の日における価格変動準備金勘定の金額から同日において新法第五十三条第一項各号の規定により計算した金額の合計額と前号に掲げる合計額とのいずれか多い金額を控除した金額
Supplementary Provisions, Article 13Transitional Provisions Concerning Export Income of Corporations
第十三条(法人の輸出所得に関する経過規定)
If the total revenue of a corporation from transactions listed in the items of Article 55, paragraph (1) of the Former Act (hereinafter referred to as "export transactions" in this Article) conducted, in each business year that includes a day within the designated period prescribed in Article 55-2, paragraph (1) of the Former Act, within that period exceeds the amount calculated by multiplying the base export amount prescribed in Article 55-2, paragraph (2) of the Former Act by the number of months of that designated period falling within that business year and dividing the product by 12, the provisions of that Article remain in force with respect to the inclusion in deductible expenses of the amounts listed in the items of paragraph (1) of that Article relating to export transactions in that business year.
法人の旧法第五十五条の二第一項に規定する指定期間内の日を含む各事業年度の当該期間内における旧法第五十五条第一項各号に掲げる取引(以下この条において「輸出取引」という。)による収入金額の合計額が、旧法第五十五条の二第二項に規定する基準輸出金額に当該事業年度の当該指定期間の月数を乗じてこれを十二で除して計算した金額をこえる場合における当該事業年度の輸出取引に係る同条第一項各号に掲げる金額の損金算入については、同条の規定は、なおその効力を有する。
The amount included in deductible expenses pursuant to the provisions of Article 55-2, paragraph (1) of the Former Act that remain in force pursuant to the provisions of the preceding paragraph in a business year of a corporation ending on or after the Effective Date is, for the purpose of applying the provisions of Article 17-2, paragraphs (1) and (2) of the Corporation Tax Act as amended by the Act Partially Amending the Corporation Tax Act (Act No. 36 of 1961), to be included in the amount of income, etc. prescribed in those provisions.
The provisions of Article 56 of the Former Act remain in force with respect to the inclusion in gross profit of the portion of the amounts included in deductible expenses pursuant to the provisions of Article 55-2, paragraph (1) of the Former Act with regard to transactions listed in Article 55, paragraph (1), item (iii) or items (v) through (ix) of the Former Act conducted before the Effective Date that relates to transactions in goods for which the certification prescribed in Article 56 of the Former Act was not made.
施行日前における旧法第五十五条第一項第三号又は第五号から第九号までに掲げる取引に関し旧法第五十五条の二第一項の規定により損金に算入した金額のうち旧法第五十六条に規定する証明がされなかつた物品の取引に係るものの益金算入については、同条の規定は、なおその効力を有する。
The amount included in gross profit pursuant to the provisions of Article 56 of the Former Act that remain in force pursuant to the provisions of the preceding paragraph in a business year of a corporation ending on or after the Effective Date is, for the purpose of applying the provisions of Article 17-2, paragraphs (1) and (2) of the Corporation Tax Act as amended by the Act Partially Amending the Corporation Tax Act, not to be included in the amount of income, etc. serving as the basis for computing the amount calculated by multiplying by 10 percent as prescribed in paragraph (1) of that Article, or in the amount of income, etc. prescribed in paragraph (2) of that Article.
If the grounds prescribed in Article 56-2, paragraph (1) of the Former Act have arisen with regard to a corporation prescribed in that paragraph, the provisions of that Article remain in force with respect to requests for reassessment.
旧法第五十六条の二第一項に規定する法人について同項に規定する事由が生じた場合における更正の請求については、同条の規定は、なおその効力を有する。
If, with regard to transactions listed in the items of Article 57, paragraph (1) of the Former Act that a corporation conducted before the Effective Date, the grounds prescribed in paragraph (3) of that Article have arisen because the certification prescribed in paragraph (1) of that Article was made, the provisions of Article 57, paragraph (3) of the Former Act remain in force with respect to the inclusion in deductible expenses of the amounts listed in the items of Article 55-2, paragraph (1) of the Former Act relating to those transactions.
法人が施行日前にした旧法第五十七条第一項各号に掲げる取引について同項に規定する証明がされたため同条第三項に規定する事由が生じた場合における当該取引に係る旧法第五十五条の二第一項各号に掲げる金額の損金算入については、旧法第五十七条第三項の規定は、なおその効力を有する。
If, before the Effective Date, payment was made by foreign means of payment as consideration for a transaction deemed not to be included in export transactions pursuant to the provisions of Article 55, paragraph (3) of the Former Act, or for an export relating to that transaction, and the certification prescribed in Article 57, paragraph (6) of the Former Act was made, and the provisions of Article 55-2, paragraph (1) of the Former Act would have applied to that transaction, the provisions of Article 57, paragraph (6) of the Former Act remain in force with respect to the inclusion in deductible expenses of an amount equivalent to the amount to be included in deductible expenses as prescribed in that paragraph with regard to that transaction.
Supplementary Provisions, Article 16Transitional Provisions Concerning the Transfer of Assets by Corporations
第十六条(法人の資産の譲渡に関する経過規定)
The provisions of Articles 64 and 64-2 of the New Act (including as applied mutatis mutandis pursuant to Article 65, paragraph (3) of the New Act) apply to corporation tax on the transfer (including extinction; the same applies hereinafter in this Article) of assets prescribed in those provisions by a corporation that has come to fall under the provisions of Article 64, paragraph (1) or Article 65, paragraph (1) of the New Act on or after the Effective Date, and the provisions then in force continue to govern corporation tax on the transfer of assets prescribed in those provisions by a corporation that came to fall under the provisions of Article 64, paragraph (1) or Article 65, paragraph (1) of the Former Act before that date.
新法第六十四条及び第六十四条の二(これらの規定を新法第六十五条第三項において準用する場合を含む。)の規定は、施行日以後に新法第六十四条第一項又は第六十五条第一項の規定に該当することとなつた法人のこれらの規定に規定する資産の譲渡(消滅を含む。以下この条において同じ。)に係る法人税について適用し、同日前に旧法第六十四条第一項又は第六十五条第一項の規定に該当することとなつた法人のこれらの規定に規定する資産の譲渡に係る法人税については、なお従前の例による。