Supplementary Provisions, Article 21Transitional Measures Concerning the Special Corporation Tax Credit Where Specified Machinery and Equipment, etc. Are Acquired
第二十一条(特定機械設備等を取得した場合の法人税額の特別控除に関する経過措置)
With regard to corporation tax in the case where a corporation prescribed in Article 66-5, paragraph (1) of the Former Act has put specified machinery and equipment, etc. prescribed in that paragraph, of which it made an acquisition, etc. before the Effective Date, into use for the business prescribed in that paragraph, the provisions of that Article remain in force. In this case, the phrase "and Article 42-3, and Article 67 of that Act" in paragraph (1) of that Article is deemed to be replaced with ", Article 42-3, and Article 42-4 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1981 Amendment Act, which is deemed to remain in force pursuant to the provisions of Article 10, paragraph (1) of the Supplementary Provisions of the 1981 Amendment Act, and Article 67 of the Corporation Tax Act", the phrase "Article 43 through" is deemed to be replaced with "Article 43 (including Article 14, paragraphs (2) and (3) of the Supplementary Provisions of the 1978 Amendment Act and Article 16, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act) through", the phrase "a corporation listed in item (ii) or items (iv) through (vii)" is deemed to be replaced with "a corporation listed in item (ii) or items (iv) through (vi) or a corporation prescribed in Article 16, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act", the phrase "depreciable assets listed in item (ii) or items (iv) through (vii)" is deemed to be replaced with "depreciable assets listed in item (ii) or items (iv) through (vi) or depreciable assets prescribed in Article 16, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act", the phrase "if there is an amount to be deducted, that amount" in paragraph (2) of that Article is deemed to be replaced with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of corporation tax on income for that business year pursuant to the provisions of Article 42-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1981 Amendment Act, which is deemed to remain in force pursuant to the provisions of Article 10, paragraph (1) of the Supplementary Provisions of the 1981 Amendment Act, or Article 42-4, paragraph (2) of the Act on Special Measures Concerning Taxation as amended by the 1981 Amendment Act, those amounts", the phrase "or Article 66-5 of the Act on Special Measures Concerning Taxation" in paragraph (6) of that Article is deemed to be replaced with "or Article 66-5 of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 15 of 1979; hereinafter referred to as the "1979 Amendment Act"), which is deemed to remain in force pursuant to the provisions of Article 21, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act", and the phrase "and Article 66-5 of the Act on Special Measures Concerning Taxation" is deemed to be replaced with "and Article 66-5 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1979 Amendment Act, which is deemed to remain in force pursuant to the provisions of Article 21, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act".
旧法第六十六条の五第一項に規定する法人が施行日前に取得等をした同項に規定する特定機械設備等を同項に規定する事業の用に供した場合における法人税については、同条の規定は、なおその効力を有する。この場合において、同項中「及び第四十二条の三並びに同法第六十七条」とあるのは「、第四十二条の三及び昭和五十六年改正法附則第十条第一項の規定によりなおその効力を有するものとされる昭和五十六年改正法による改正前の租税特別措置法第四十二条の四並びに法人税法第六十七条」と、「第四十三条から」とあるのは「第四十三条(昭和五十三年改正法附則第十四条第二項及び第三項並びに昭和五十四年改正法附則第十六条第一項を含む。)から」と、「第二号又は第四号から第七号までに掲げる法人」とあるのは「第二号若しくは第四号から第六号までに掲げる法人又は昭和五十四年改正法附則第十六条第一項に規定する法人」と、「第二号又は第四号から第七号までに掲げる減価償却資産」とあるのは「第二号若しくは第四号から第六号までに掲げる減価償却資産又は昭和五十四年改正法附則第十六条第一項に規定する減価償却資産」と、同条第二項中「控除される金額がある場合には、当該金額」とあるのは「控除される金額がある場合又は昭和五十六年改正法附則第十条第一項の規定によりなおその効力を有するものとされる昭和五十六年改正法による改正前の租税特別措置法第四十二条の四第一項若しくは昭和五十六年改正法による改正後の租税特別措置法第四十二条の四第二項の規定により当該事業年度の所得に対する法人税の額から控除される金額がある場合には、これらの金額」と、同条第六項中「又は租税特別措置法第六十六条の五」とあるのは「又は租税特別措置法の一部を改正する法律(昭和五十四年法律第十五号。以下「昭和五十四年改正法」という。)附則第二十一条第一項の規定によりなおその効力を有するものとされる昭和五十四年改正法による改正前の租税特別措置法第六十六条の五」と、「及び租税特別措置法第六十六条の五」とあるのは「及び昭和五十四年改正法附則第二十一条第一項の規定によりなおその効力を有するものとされる昭和五十四年改正法による改正前の租税特別措置法第六十六条の五」とする。
With regard to the application of the provisions of Article 42-3, Article 42-4, Articles 64 through 65, Article 65-7, Article 65-8 and Article 67-4 of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "and the following Article" in Article 42-3, paragraph (1) of the New Act is deemed to be replaced with ", the following Article and Article 21, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act", the phrase "and the preceding Article" in Article 42-4, paragraph (1) of the New Act is deemed to be replaced with ", the preceding Article and Article 21, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act", the phrase "the amount equivalent to 20 percent of the amount of corporation tax" is deemed to be replaced with "the amount equivalent to 20 percent of the amount of corporation tax (or, if there is an amount to be deducted from the amount of corporation tax on income for that business year pursuant to the provisions of Article 66-5, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1979 Amendment Act, which is deemed to remain in force pursuant to the provisions of Article 21, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act, the amount remaining after deducting that amount)", the phrase "if there is an amount to be deducted, that amount" in paragraph (3) of that Article is deemed to be replaced with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of corporation tax on income for that business year pursuant to the provisions of Article 66-5, paragraph (1) or (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1979 Amendment Act, which is deemed to remain in force pursuant to the provisions of Article 21, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act, those amounts", and the phrase "Article 52-3, paragraph (1)" in Article 64, paragraph (6) (including as applied mutatis mutandis pursuant to Article 64-2, paragraph (6) and Article 65, paragraph (6)), Article 65-7, paragraph (7) (including as applied mutatis mutandis pursuant to Article 65-8, paragraph (7)) and Article 67-4, paragraph (6) of the New Act is deemed to be replaced with "Article 52-3, paragraph (1) and Article 21, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act".
前項の規定の適用がある場合における新法第四十二条の三、第四十二条の四、第六十四条から第六十五条まで、第六十五条の七、第六十五条の八及び第六十七条の四の規定の適用については、新法第四十二条の三第一項中「及び次条」とあるのは「、次条及び昭和五十四年改正法附則第二十一条第一項」と、新法第四十二条の四第一項中「及び前条」とあるのは「、前条及び昭和五十四年改正法附則第二十一条第一項」と、「法人税の額の百分の二十に相当する金額」とあるのは「法人税の額の百分の二十に相当する金額(昭和五十四年改正法附則第二十一条第一項の規定によりなおその効力を有するものとされる昭和五十四年改正法による改正前の租税特別措置法第六十六条の五第一項の規定により当該事業年度の所得に対する法人税の額から控除される金額がある場合には、当該金額を控除した金額)」と、同条第三項中「控除される金額がある場合には、当該金額」とあるのは「控除される金額がある場合又は昭和五十四年改正法附則第二十一条第一項の規定によりなおその効力を有するものとされる昭和五十四年改正法による改正前の租税特別措置法第六十六条の五第一項若しくは第二項の規定により当該事業年度の所得に対する法人税の額から控除される金額がある場合には、これらの金額」と、新法第六十四条第六項(第六十四条の二第六項及び第六十五条第六項において準用する場合を含む。)、第六十五条の七第七項(第六十五条の八第七項において準用する場合を含む。)及び第六十七条の四第六項中「第五十二条の三第一項」とあるのは「第五十二条の三第一項並びに昭和五十四年改正法附則第二十一条第一項」とする。
With regard to the application of the provisions of Articles 42-3 and 42-4 of the Act on Special Measures Concerning Taxation as Amended in 1981 in the case where the provisions of paragraph (1) apply, the phrase "and paragraphs (2) and (3) of the following Article" in Article 42-3, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1981 is deemed to be replaced with "and paragraphs (2) and (3) of the following Article, and Article 21, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act", the phrase "and the preceding Article" in Article 42-4, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended in 1981 is deemed to be replaced with ", the preceding Article and Article 21, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act", and the phrase "if there is an amount to be deducted, that amount" in paragraph (3) of that Article is deemed to be replaced with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of corporation tax on income for that business year pursuant to the provisions of Article 66-5, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1979 Amendment Act, which is deemed to remain in force pursuant to the provisions of Article 21, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act, those amounts".
第一項の規定の適用がある場合における昭和五十六年新法第四十二条の三及び第四十二条の四の規定の適用については、昭和五十六年新法第四十二条の三第一項中「並びに次条第二項及び第三項」とあるのは「並びに次条第二項及び第三項並びに昭和五十四年改正法附則第二十一条第一項」と、昭和五十六年新法第四十二条の四第二項中「及び前条」とあるのは「、前条及び昭和五十四年改正法附則第二十一条第一項」と、同条第三項中「控除される金額がある場合には、当該金額」とあるのは「控除される金額がある場合又は昭和五十四年改正法附則第二十一条第一項の規定によりなおその効力を有するものとされる昭和五十四年改正法による改正前の租税特別措置法第六十六条の五第二項の規定により当該事業年度の所得に対する法人税の額から控除される金額がある場合には、これらの金額」とする。
Supplementary Provisions, Article 22Transitional Measures Concerning Calculation of Income of Mining and Manufacturing Technology Research Associations, etc.
第二十二条(鉱工業技術研究組合等の所得計算に関する経過措置)
The provisions of Article 66-10, paragraph (1), item (iv) of the New Act apply to fixed assets prescribed in that item that a corporation acquires or manufactures on or after the effective date of the Act on Temporary Measures for Small and Medium Sized Enterprises in Production Areas.
新法第六十六条の十第一項第四号の規定は、法人が産地中小企業対策臨時措置法の施行の日以後に取得又は製作をする同号に規定する固定資産について適用する。
Supplementary Provisions, Article 23Transitional Measures Concerning Special Provisions on Refund by Carry-Back of Losses of Certified Small and Medium Sized Enterprises
第二十三条(認定中小企業者の欠損金の繰戻しによる還付の特例に関する経過措置)
With regard to a claim for a refund of corporation tax under Article 81, paragraph (1) of the Corporation Tax Act, as read with the replacement of terms pursuant to the provisions of Article 68-2 of the New Act, relating to the amount of loss prescribed in Article 2, item (xx) of the Corporation Tax Act incurred in a business year, ending during the period from November 20, 1978 to the day on which one month has elapsed from the Effective Date, of a domestic corporation listed in Article 68-2, item (ii) of the New Act, notwithstanding the provisions of that paragraph, the claim for a refund may be made by the day on which four months have elapsed from the Effective Date.
新法第六十八条の二第二号に掲げる内国法人の昭和五十三年十一月二十日から施行日以後一月を経過する日までの間に終了する事業年度において生じた法人税法第二条第二十号に規定する欠損金額に係る新法第六十八条の二の規定により読み替えられた法人税法第八十一条第一項の規定による法人税の還付の請求については、同項の規定にかかわらず、施行日から四月を経過する日までに当該還付の請求をすることができる。
In the case referred to in the preceding paragraph, if the domestic corporation prescribed in that paragraph has already made a claim for a refund of corporation tax under Article 81, paragraph (1) of the Corporation Tax Act with regard to the amount of loss referred to in that paragraph, the provisions of the preceding paragraph may be applied by deeming that claim for a refund not to have been made.
If a domestic corporation that falls under the provisions of the preceding paragraph and receives the application of the provisions of paragraph (1) has received a refund based on the claim for a refund prescribed in the preceding paragraph, the portion of the amount of that refund up to the amount of the refund based on the claim for a refund prescribed in paragraph (1) is deemed to be a partial payment of the refund based on the claim for a refund prescribed in that paragraph.
Supplementary Provisions, Article 24Transitional Measures Concerning Special Provisions on Registration and License Tax
第二十四条(登録免許税の特例に関する経過措置)
The provisions of Article 77-2 of the New Act apply to registration and license tax on the registration of transfer or creation of ownership, a superficies right, a farming right or a right of lease of the land referred to in that Article, in the case where the agricultural production corporation referred to in that Article receives, on or after the Effective Date, the capital contribution prescribed in that Article and uses that land for its cultivation or livestock raising, and with regard to registration and license tax on these registrations for that land in the case where the agricultural production corporation received that capital contribution before the Effective Date and used that land for its cultivation or livestock raising, the provisions then in force continue to govern.
新法第七十七条の二の規定は、同条の農業生産法人が施行日以後に同条に規定する出資を受けて同条の土地をその耕作又は養畜の用に供する場合における当該土地の所有権、地上権、永小作権又は賃借権の移転又は設定の登記に係る登録免許税について適用し、当該農業生産法人が施行日前に当該出資を受けて当該土地をその耕作又は養畜の用に供した場合における当該土地についてのこれらの登記に係る登録免許税については、なお従前の例による。
The provisions of Article 78-2 of the New Act apply to registration and license tax on the registration of transfer or creation of ownership, a superficies right, a farming right or a right of lease through a capital contribution, in the case where the production forestry cooperative or agricultural production corporation referred to in that Article receives, on or after the Effective Date, the capital contribution prescribed in that Article, and with regard to registration and license tax on these registrations through that capital contribution in the case where the production forestry cooperative or agricultural production corporation received that capital contribution before the Effective Date, the provisions then in force continue to govern.
新法第七十八条の二の規定は、同条の生産森林組合又は農業生産法人が施行日以後に同条に規定する出資を受ける場合における当該出資による所有権、地上権、永小作権又は賃借権の移転又は設定の登記に係る登録免許税について適用し、当該生産森林組合又は農業生産法人が施行日前に当該出資を受けた場合における当該出資によるこれらの登記に係る登録免許税については、なお従前の例による。
The provisions of Article 78-3, paragraph (2) of the New Act apply to registration and license tax on the registration of transfer of ownership of land prescribed in that paragraph that a business cooperative, etc. prescribed in that paragraph acquires on or after the Effective Date, in the case where a small and medium sized enterprise prescribed in that paragraph that is a member or affiliated member of that business cooperative, etc. acquires that land from that business cooperative, etc., and with regard to registration and license tax on the registration of transfer of ownership of such land that the business cooperative, etc. acquired before the Effective Date, in the case where that small and medium sized enterprise acquires that land from that business cooperative, etc., the provisions then in force continue to govern.
新法第七十八条の三第二項の規定は、施行日以後に同項に規定する事業協同組合等が取得する同項に規定する土地を当該事業協同組合等の組合員又は所属員たる同項に規定する中小企業者が当該事業協同組合等から取得する場合における当該土地の所有権の移転の登記に係る登録免許税について適用し、施行日前に当該事業協同組合等が取得した当該土地を当該中小企業者が当該事業協同組合等から取得する場合における当該土地の所有権の移転の登記に係る登録免許税については、なお従前の例による。
The provisions of Article 81, item (iii) of the New Act (limited to the part concerning the provisions of Article 8, paragraph (2) or (3) of the Act on Promotion of Modernization of Small and Medium Sized Enterprises) apply to registration and license tax on registration received for the matters listed in that item relating to an approval under the provisions of Article 8, paragraph (2) or (3) of the Act on Promotion of Modernization of Small and Medium Sized Enterprises that is given on or after the Effective Date, and with regard to registration and license tax on registration for those matters relating to such an approval given before the Effective Date, the provisions then in force continue to govern.
新法第八十一条第三号の規定(中小企業近代化促進法第八条第二項又は第三項の規定に係る部分に限る。)は、施行日以後にされる中小企業近代化促進法第八条第二項又は第三項の規定による承認に係る同号に掲げる事項につき受ける登記に係る登録免許税について適用し、施行日前にされた当該承認に係る当該事項についての登記に係る登録免許税については、なお従前の例による。
Supplementary Provisions, Article 25Transitional Measures Concerning Special Provisions on Commodity Tax
第二十五条(物品税の特例に関する経過措置)
With regard to commodity tax on passenger motor vehicles listed in Class 2, item (vii) of the Appended Table of the Commodity Tax Act (Act No. 48 of 1962) that were shipped from the manufacturing site where they were manufactured, or taken out of a bonded area, within the period prescribed in Article 88-4, paragraph (1) of the Former Act, and that fall under the provisions of that paragraph, the provisions then in force continue to govern.
物品税法(昭和三十七年法律第四十八号)別表第二種第七号に掲げる乗用自動車のうち、旧法第八十八条の四第一項に規定する期間内にその製造に係る製造場から移出され、又は保税地域から引き取られたもので、同項の規定に該当するものに係る物品税については、なお従前の例による。
With regard to the application of penal provisions to acts committed before the enforcement of this Act and to acts committed after the enforcement of this Act with respect to commodity tax for which the provisions then in force are to continue to govern pursuant to the provisions of the preceding paragraph, the provisions then in force continue to govern.
この法律の施行前にした行為及び前項の規定により従前の例によることとされる物品税に係るこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。