Supplementary Provisions, Article 12Transitional Provisions Concerning Depreciation for Corporations
第十二条（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 rationalization machinery, etc. prescribed in paragraph (1) of that Article that a corporation has acquired or manufactured and used for business on or after April 1, 1968, and in the case where a corporation has used for business rationalization machinery, etc. prescribed in Article 43, paragraph (1) of the Former Act that it acquired or manufactured before that date, the provisions then in force continue to govern.
新法第四十三条の規定は、法人が昭和四十三年四月一日以後に取得し、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について適用し、法人が同日前に取得し、又は製作した旧法第四十三条第一項に規定する合理化機械等をその事業の用に供した場合については、なお従前の例による。
In the case where a corporation applies the provisions of Article 46-2, paragraph (1) of the New Act, if the gross revenue prescribed in that paragraph includes revenue from overseas transactions, etc. prescribed in that paragraph that derives from transactions that have newly come to fall under the transactions listed in paragraph (3), item (iv) of that Article under the provisions of the New Act, or from the transactions listed in item (xi) of that paragraph, the revenue from those transactions is limited to the corporation's revenue from those transactions on or after April 1, 1968.
法人が新法第四十六条の二第一項の規定を適用する場合において、同項に規定する総収入金額のうちに同項に規定する海外取引等による収入金額で新法の規定により同条第三項第四号に掲げる取引に新たに該当することとなつたもの又は同項第十一号に掲げる取引によるものがあるときは、これらの取引による収入金額については、当該法人の昭和四十三年四月一日以後の当該取引による収入金額に限るものとする。
In the case where a corporation applies the provisions of Article 45-2, paragraph (1), Article 48-2, paragraph (1) or Article 51-2, paragraph (1) of the New Act to depreciable assets prescribed in those provisions in a business year that commenced before April 1, 1968, the part of the provisions of Article 46, paragraph (1), Article 46-2, paragraph (1), Article 52-3 and Article 52-4, paragraph (1) of the New Act that relates to Article 45-2, Article 48-2 or Article 51-2 of the New Act applies from that business year.
法人が、昭和四十三年四月一日前に開始した事業年度において新法第四十五条の二第一項、第四十八条の二第一項又は第五十一条の二第一項に規定する減価償却資産についてこれらの規定の適用を受ける場合には、新法第四十六条第一項、第四十六条の二第一項、第五十二条の三及び第五十二条の四第一項の規定中新法第四十五条の二、第四十八条の二又は第五十一条の二に関する部分の規定は、当該事業年度から適用する。
Supplementary Provisions, Article 13Transitional Provisions Concerning Reserves of Corporations
第十三条（法人の準備金に関する経過規定）
With regard to a corporation for which, in its first business year beginning on or after April 1, 1968 (hereinafter referred to as the "business year of the amendment" in this paragraph), the lesser of the amount of the reserve for price fluctuations at the end of the business year immediately preceding the business year of the amendment (excluding a reserve to which the provisions of Article 10, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 35 of 1966) apply; the same applies in the following paragraph) and the total of the amounts calculated pursuant to the provisions of the items of Article 53, paragraph (1) of the Former Act at the end of the business year of the amendment (or, for a corporation to which the provisions of Article 12, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 40 of 1961) would apply if, in calculating the maximum amount of the reserve for price fluctuations that may be set aside in relation to the amount of income for the business year of the amendment, the business year of the amendment were deemed to be a business year that began before April 1, 1968, 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 at the end of the business year of the amendment, notwithstanding the provisions of that paragraph, the amount obtained by adding the excess amount to that total is to be the total of the amounts calculated pursuant to the provisions of the items of that paragraph. In this case, the phrase "last-in first-out method" in Article 53, paragraph (1), item (i) of the Former Act is deemed to be replaced with "last-in first-out method or a valuation method equivalent thereto".
昭和四十三年四月一日以後最初に開始する事業年度（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の金額（租税特別措置法の一部を改正する法律（昭和四十一年法律第三十五号）附則第十条第一項の規定の適用を受けるものを除く。次項において同じ。）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の金額に係る価格変動準備金の積立限度額の計算について改正事業年度を昭和四十三年四月一日前に開始した事業年度とみなした場合に租税特別措置法の一部を改正する法律（昭和三十六年法律第四十号）附則第十二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、改正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をこえる法人については、同項の規定にかかわらず、当該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。この場合において、旧法第五十三条第一項第一号中「後入先出法」とあるのは、「後入先出法若しくはこれに準ずる評価方法」とする。
For each business year (limited to a business year beginning before April 1, 1973) up to the business year immediately preceding the first business year in which the total of the amounts calculated pursuant to the provisions of the items of Article 53, paragraph (1) of the New Act for a corporation to which the provisions of the preceding paragraph have applied comes to exceed the amount of the reserve for price fluctuations at the end of the business year immediately preceding that business year, notwithstanding the provisions of that paragraph, the total of the following amounts is 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各号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（昭和四十八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 at the end of that business year;
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 of the reserve for price fluctuations at the end of the business year immediately preceding that business year, 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
The provisions of Article 56 of the New Act apply where a domestic corporation prescribed in paragraph (1) of that Article acquires specified shares, etc. prescribed in that paragraph on or after April 1, 1968, and the provisions then in force continue to govern cases where it acquired those specified shares, etc. before that date.
新法第五十六条の規定は、同条第一項に規定する内国法人が昭和四十三年四月一日以後に同項に規定する特定株式等を取得する場合について適用し、同日前に当該特定株式等を取得した場合については、なお従前の例による。
With regard to the business years beginning on or after April 1, 1968 of a corporation that has concluded, with a specified computer leasing company prescribed in Article 56-7, paragraph (1) of the New Act, a special agreement specified by Cabinet Order as prescribed in paragraph (3) of that Article, notwithstanding the provisions of Article 12, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 35 of 1966), the provisions of Article 58-4 of the Act on Special Measures Concerning Taxation prior to the amendment by that Act, which remain in force pursuant to the provisions of that paragraph, do not apply.
新法第五十六条の七第一項に規定する特定電子計算機貸付会社との間に同条第三項に規定する政令で定める特約を締結している法人の昭和四十三年四月一日以後に開始する事業年度については、租税特別措置法の一部を改正する法律（昭和四十一年法律第三十五号）附則第十二条第一項の規定にかかわらず、同項の規定によりなおその効力を有することとされる同法による改正前の租税特別措置法第五十八条の四の規定は、適用しない。
Supplementary Provisions, Article 14Transitional Provisions Concerning Special Deduction for Income from Overseas Transactions Involving Technology, etc. of Corporations
第十四条（法人の技術等海外取引に係る所得の特別控除に関する経過規定）
The provisions of Article 58 of the New Act apply to revenue prescribed in paragraph (1) or (2) of that Article on or after April 1, 1968, and the provisions then in force continue to govern revenue prescribed in Article 58, paragraph (1) or (2) of the Former Act before that date.
新法第五十八条の規定は、昭和四十三年四月一日以後の同条第一項又は第二項に規定する収入金額について適用し、同日前の旧法第五十八条第一項又は第二項に規定する収入金額については、なお従前の例による。
Supplementary Provisions, Article 15Transitional Provisions Concerning Special Deduction for New Mineral Deposit Exploration Expenses of Corporations
第十五条（法人の新鉱床探鉱費の特別控除に関する経過規定）
With regard to the application of the provisions of Article 58-3 of the Former Act in the business year immediately preceding a corporation's first business year beginning on or after April 1, 1968, the phrase "by March 31, 1968" in paragraph (1) of that Article is deemed to be replaced with "by the day preceding the first day of the first business year beginning on or after April 1, 1968".
法人の昭和四十三年四月一日以後最初に開始する事業年度の直前の事業年度における旧法第五十八条の三の規定の適用については、同条第一項中「昭和四十三年三月三十一日まで」とあるのは、「昭和四十三年四月一日以後最初に開始する事業年度開始の日の前日まで」とする。
Supplementary Provisions, Article 16Transitional Provisions Concerning Tax Exemption for Issue Discounts on Interest-Bearing Foreign Currency Bonds of Corporations
第十六条（法人の利付外貨債の発行差金の非課税に関する経過規定）
The provisions of Article 68-2 of the New Act apply to issue discounts on interest-bearing foreign currency bonds prescribed in that Article that are issued on or after April 1, 1968, and the provisions then in force continue to govern issue discounts on those interest-bearing foreign currency bonds issued before that date.
新法第六十八条の二の規定は、昭和四十三年四月一日以後に発行された同条に規定する利付外貨債の発行差金について適用し、同日前に発行された当該利付外貨債の発行差金については、なお従前の例による。
Supplementary Provisions, Article 17Transitional Provisions Concerning Relaxation, etc. of Filing Requirements for Corporations
第十七条（法人の申告要件の緩和等に関する経過規定）
The provisions of Articles 47, 61, 64 through 65-5, 65-7 through 66, 66-11 and 67-3 of the New Act apply to corporation tax of a corporation for business years ending on or after April 1, 1968, and the provisions then in force continue to govern corporation tax of a corporation for business years that ended before that date.
新法第四十七条、第六十一条、第六十四条から第六十五条の五まで、第六十五条の七から第六十六条まで、第六十六条の十一及び第六十七条の三の規定は、法人の昭和四十三年四月一日以後に終了する事業年度分の法人税について適用し、法人の同日前に終了した事業年度分の法人税については、なお従前の例による。
Supplementary Provisions, Article 18Transitional Measures Concerning Registration and License Tax
第十八条（登録免許税に関する経過措置）
The provisions then in force continue to govern registration and license tax on the following registrations that are obtained by March 31, 1969:
次に掲げる登記で昭和四十四年三月三十一日までに受けるものに係る登録免許税については、なお従前の例による。
registration of the transfer of land prescribed in Article 77-3 of the Former Act, or of the transfer or creation of a superficies right, farming right or right of lease existing on land, that an agricultural production corporation prescribed in that Article received as a contribution from its investors during the period from April 1, 1963 to March 31, 1968;
旧法第七十七条の三に規定する農業生産法人が、昭和三十八年四月一日から昭和四十三年三月三十一日までの間に、その出資者から出資を受けた同条に規定する土地又は土地の上に存する地上権、永小作権若しくは賃借権の移転又は設定の登記
registration of transfer of ownership of land prescribed in Article 78-3 of the Former Act that a small and medium sized enterprise that is a member or affiliated member of a business cooperative, etc. prescribed in that Article acquired from that business cooperative, etc. during the period from April 1, 1965 to March 31, 1968;
旧法第七十八条の三に規定する事業協同組合等の組合員又は所属員たる中小企業者が、昭和四十年四月一日から昭和四十三年三月三十一日までの間に、当該事業協同組合等から取得した同条に規定する土地の所有権の移転の登記
registration of transfer of rights to real property or of ownership of vessels prescribed in Article 81-3, paragraph (2) of the Former Act that a corporation which conducted a merger during the period from April 1, 1966 to March 31, 1968 acquired through that merger.
昭和四十一年四月一日から昭和四十三年三月三十一日までの間に合併をした法人がその合併により取得した旧法第八十一条の三第二項に規定する不動産の権利又は船舶の所有権の移転の登記