Supplementary Provisions, Article 10Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Energy-Saving Equipment, etc. Is Acquired
第十条（省エネルギー設備等を取得した場合の特別償却又は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 42-4, paragraph (1) of the Former Act has, before the Effective Date, made an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies in the following Article) of energy-saving equipment, etc. prescribed in that paragraph and put it to use for the business prescribed in that paragraph, the provisions of Article 42-4 of the Former Act remain in force. In this case, the phrase "and the preceding Article, and Article 67 of the Corporation Tax Act" in paragraph (2) of that Article is deemed to be replaced with ", Article 42-4, Article 42-5, paragraphs (2) and (3), Article 42-6, paragraphs (2) through (4) and (6), and Article 68-2 of the Act on Special Measures Concerning Taxation as amended by the 1986 Amendment Act, Article 42-5, paragraphs (2) and (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1986 Amendment Act, which remains in force pursuant to the provisions of Article 12, paragraph (1) of the Supplementary Provisions of the 1986 Amendment Act, and Article 67 of the Corporation Tax Act"; 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 42-5, paragraph (2) of the Act on Special Measures Concerning Taxation as amended by the 1986 Amendment Act or Article 42-5, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1986 Amendment Act, which remains in force pursuant to the provisions of Article 12, paragraph (1) of the Supplementary Provisions of the 1986 Amendment Act, those amounts"; the phrase "or Article 42-4 of the Act on Special Measures Concerning Taxation" in paragraph (8) of that Article is deemed to be replaced with "or Article 42-4 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. 6 of 1984; hereinafter referred to as the "1984 Amendment Act"), which remains in force pursuant to the provisions of Article 10, paragraph (1) of the Supplementary Provisions of the 1984 Amendment Act"; and the phrase "and Article 42-4 of the Act on Special Measures Concerning Taxation" is deemed to be replaced with "and Article 42-4 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1984 Amendment Act, which remains in force pursuant to the provisions of Article 10, paragraph (1) of the Supplementary Provisions of the 1984 Amendment Act".
旧法第四十二条の四第一項に規定する法人が施行日前に取得等（取得又は製作若しくは建設をいう。次条において同じ。）をした同項に規定する省エネルギー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、旧法第四十二条の四の規定は、なおその効力を有する。この場合において、同条第二項中「及び前条並びに法人税法第六十七条」とあるのは「、昭和六十一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、第四十二条の五第二項及び第三項並びに第四十二条の六第二項から第四項まで及び第六項、第六十八条の二並びに昭和六十一年改正法附則第十二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六十一年改正法による改正前の租税特別措置法第四十二条の五第二項及び第三項並びに法人税法第六十七条」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六十一年改正法による改正後の租税特別措置法第四十二条の五第二項若しくは昭和六十一年改正法附則第十二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六十一年改正法による改正前の租税特別措置法第四十二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、同条第八項中「又は租税特別措置法第四十二条の四」とあるのは「又は租税特別措置法の一部を改正する法律（昭和五十九年法律第六号。以下「昭和五十九年改正法」という。）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五十九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」と、「並びに租税特別措置法第四十二条の四」とあるのは「並びに昭和五十九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五十九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」とする。
With regard to the application of the provisions of Articles 42-4 through 42-6, Article 52-2 or Article 52-3 of the Act on Special Measures Concerning Taxation as Amended in 1986 in the case where the provisions of the preceding paragraph apply, the phrase "and Article 68-2" in Article 42-4, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1986 is deemed to be replaced with ", Article 68-2, and Article 42-4, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1984 Amendment Act, which remains in force pursuant to the provisions of Article 10, paragraph (1) of the Supplementary Provisions of the 1984 Amendment Act (referred to as "Article 42-4, paragraph (3) of the 1984 Former Act" in the following Article and Article 42-6)"; the phrase "and Article 68-2" in Article 42-5, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended in 1986 is deemed to be replaced with ", Article 68-2, and Article 42-4, paragraph (3) of the 1984 Former Act"; 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 42-4, paragraph (3) of the 1984 Former Act or Article 42-5, paragraph (2) or (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1986 Amendment Act, which remains in force pursuant to the provisions of Article 12, paragraph (1) of the Supplementary Provisions of the 1986 Amendment Act, those amounts"; the phrase "and Article 68-2" in Article 42-6, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended in 1986 is deemed to be replaced with ", Article 68-2, and Article 42-4, paragraph (3) of the 1984 Former Act"; the phrase "or Article 51" in Article 52-2, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1986 is deemed to be replaced with ", Article 51, or Article 42-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1984 Amendment Act, which remains in force pursuant to the provisions of Article 10, paragraph (1) of the Supplementary Provisions of the 1984 Amendment Act (hereinafter referred to as "Article 42-4, paragraph (1) of the 1984 Former Act" in this Article and the following Article)"; and the phrase "or Article 51" in Article 52-2, paragraphs (2) and (3) and Article 52-3, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1986 is deemed to be replaced with ", Article 51, or Article 42-4, paragraph (1) of the 1984 Former Act".
前項の規定の適用がある場合における昭和六十一年新法第四十二条の四から第四十二条の六まで、第五十二条の二又は第五十二条の三の規定の適用については、昭和六十一年新法第四十二条の四第一項中「並びに第六十八条の二」とあるのは「、第六十八条の二並びに昭和五十九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五十九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三項（次条及び第四十二条の六において「昭和五十九年旧法第四十二条の四第三項」という。）」と、昭和六十一年新法第四十二条の五第二項中「並びに第六十八条の二」とあるのは「、第六十八条の二並びに昭和五十九年旧法第四十二条の四第三項」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五十九年旧法第四十二条の四第三項若しくは昭和六十一年改正法附則第十二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六十一年改正法による改正前の租税特別措置法第四十二条の五第二項若しくは第三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、昭和六十一年新法第四十二条の六第二項中「並びに第六十八条の二」とあるのは「、第六十八条の二並びに昭和五十九年旧法第四十二条の四第三項」と、昭和六十一年新法第五十二条の二第一項中「又は第五十一条」とあるのは「、第五十一条又は昭和五十九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五十九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（以下この条及び次条において「昭和五十九年旧法第四十二条の四第一項」という。）」と、昭和六十一年新法第五十二条の二第二項及び第三項並びに第五十二条の三第一項中「又は第五十一条」とあるのは「、第五十一条又は昭和五十九年旧法第四十二条の四第一項」とする。
Supplementary Provisions, Article 11Transitional Measures Concerning Depreciation by Corporations
第十一条（法人の減価償却に関する経過措置）
The provisions of item (ii) of the table in Article 43, paragraph (1) of the New Act apply to machinery and other production equipment listed in that item that a corporation makes an acquisition, etc. of on or after January 1, 1985 and puts to use for its business, and the provisions then in force continue to govern the case where a corporation has put to use for its business machinery and other production equipment listed in item (ii) of the table in Article 43, paragraph (1) of the Former Act that it made an acquisition, etc. of before that date.
新法第四十三条第一項の表の第二号の規定は、法人が昭和六十年一月一日以後に取得等をしてその事業の用に供する同号に掲げる機械その他の生産設備について適用し、法人が同日前に取得等をした旧法第四十三条第一項の表の第二号に掲げる機械その他の生産設備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。
The provisions of item (v) of the table in Article 43, paragraph (1) of the New Act apply to machinery and other equipment listed in that item that a corporation makes an acquisition, etc. of on or after the Effective Date and puts to use for its business, and the provisions then in force continue to govern the case where a corporation has put to use for its business machinery and other equipment listed in item (v) of the table in Article 43, paragraph (1) of the Former Act that it made an acquisition, etc. of before the Effective Date.
The provisions of Article 44-2, paragraph (1) of the New Act apply to high-technology industrial equipment prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date and puts to use for its business.
The provisions of Article 45, paragraph (1) of the New Act apply to industrial machinery, etc. prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date and puts to use for its business, and the provisions then in force continue to govern the case where a corporation has put to use for its business industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act that it made an acquisition, etc. of before the Effective Date.
The provisions of Article 45-4, paragraph (1) of the New Act apply to fishing vessels held by members of a fishery cooperative, etc. prescribed in item (iii) of that paragraph that receives, on or after the Effective Date, the certification referred to in that item for a small and medium sized fishery structural improvement plan prescribed in that item, and the provisions then in force continue to govern fishing vessels held by members of a fishery cooperative, etc. prescribed in Article 45-4, paragraph (1), item (iii) of the Former Act that received, before the Effective Date, the certification referred to in that item for a small and medium sized fishery structural improvement plan prescribed in that item.
新法第四十五条の四第一項の規定は、施行日以後に同項第三号に規定する中小漁業構造改善計画につき同号の認定を受ける同号に規定する漁業協同組合等の構成員の有する漁船について適用し、施行日前に旧法第四十五条の四第一項第三号に規定する中小漁業構造改善計画につき同号の認定を受けた同号に規定する漁業協同組合等の構成員の有する漁船については、なお従前の例による。
The provisions of Article 48, paragraph (1) of the New Act apply to specified stockpiling facilities, etc. prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date and puts to use for its business, and the provisions then in force continue to govern the case where a corporation has put to use for its business specified stockpiling facilities, etc. prescribed in Article 48, paragraph (1) of the Former Act that it acquired or constructed before the Effective Date.
新法第四十八条第一項の規定は、法人が施行日以後に取得又は建設をしてその事業の用に供する同項に規定する特定備蓄施設等について適用し、法人が施行日前に取得又は建設をした旧法第四十八条第一項に規定する特定備蓄施設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。
The provisions of Article 51, paragraph (1) of the New Act apply to jointly used facilities specified in a business plan prescribed in Article 56-2, paragraph (1) of the New Act for which a specified association prescribed in Article 51, paragraph (1) of the New Act receives approval, etc. of that business plan on or after the Effective Date, and the provisions then in force continue to govern jointly used facilities specified in a business plan prescribed in Article 56-2, paragraph (1) of the Former Act for which a specified association prescribed in Article 51, paragraph (1) of the Former Act received approval, etc. of that business plan before the Effective Date.
新法第五十一条第一項の規定は、施行日以後に同項に規定する特定組合が新法第五十六条の二第一項に規定する事業計画の承認等を受ける当該事業計画に定める共同利用施設について適用し、施行日前に旧法第五十一条第一項に規定する特定組合が旧法第五十六条の二第一項に規定する事業計画の承認等を受けた当該事業計画に定める共同利用施設については、なお従前の例による。
With regard to facilities to be scrapped, etc. prescribed in Article 51-2, paragraph (1) of the Former Act of a corporation prescribed in that paragraph in the case where the corporation received, before the Effective Date, the certification referred to in that paragraph for a plan concerning relocation prescribed in that paragraph, the provisions then in force continue to govern.
旧法第五十一条の二第一項に規定する法人が施行日前に同項に規定する移転に関する計画につき同項の認定を受けた場合における当該法人の同項に規定する廃棄施設等については、なお従前の例による。
The provisions of Article 52-4 of the New Act apply to depreciable assets prescribed in that Article that a corporation makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern depreciable assets prescribed in Article 52-4 of the Former Act that a corporation made an acquisition, etc. of before the Effective Date.
Supplementary Provisions, Article 12Transitional Measures Concerning Reserves of Corporations
第十二条（法人の準備金に関する経過措置）
The provisions of Article 55 of the New Act apply to specified shares, etc. prescribed in paragraph (1) of that Article that a corporation acquires on or after the Effective Date, and with regard to specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act that a corporation acquired before the Effective Date, the provisions then in force continue to govern, except in the case provided for in the following paragraph.
In the case where a corporation acquired specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act before the Effective Date, if, on or after the Effective Date, the case comes to fall under any of the cases listed in the items of Article 55, paragraph (4) of the New Act, the provisions of that paragraph govern.
法人が施行日前に旧法第五十五条第一項に規定する特定株式等を取得した場合において、施行日以後に新法第五十五条第四項各号に掲げる場合に該当することとなつたときは、同項の規定の例による。
Supplementary Provisions, Article 13Transitional Measures Concerning the Special Deduction for Income from Overseas Transactions Involving Technology, etc. of Corporations
第十三条（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措置）
The provisions of Article 58 of the New Act apply to a corporation's revenue on or after the Effective Date from transactions listed in the items of paragraph (2) of that Article, and the provisions then in force continue to govern a corporation's revenue before the Effective Date from transactions listed in the items of Article 58, paragraph (2) of the Former Act.
新法第五十八条の規定は、法人の同条第二項各号に掲げる取引による施行日以後の収入金額について適用し、法人の旧法第五十八条第二項各号に掲げる取引による施行日前の収入金額については、なお従前の例による。
Supplementary Provisions, Article 14Transitional Measures Concerning the Special Tax Rate in the Case of Transfer, etc. of Land by Corporations
第十四条（法人の土地の譲渡等がある場合の特別税率に関する経過措置）
The provisions of Article 63, paragraph (3) of the New Act apply to corporation tax on a transfer, etc. of land prescribed in paragraph (1) of that Article that a corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax on a transfer, etc. of land prescribed in Article 63, paragraph (1) of the Former Act that a corporation made before the Effective Date.
新法第六十三条第三項の規定は、法人が施行日以後に行う同条第一項に規定する土地の譲渡等に係る法人税について適用し、法人が施行日前に行つた旧法第六十三条第一項に規定する土地の譲渡等に係る法人税については、なお従前の例による。
With regard to the application of the provisions of Article 63 of the New Act in the case where the provisions of Article 10, paragraph (1) of the Supplementary Provisions apply, paragraph (6), item (ii) of that Article is deemed to continue as follows: ", and, with regard to the application of the provisions of Article 42-4 of the 1984 Former Act, the phrase 'and the preceding Article' in paragraph (2) of that Article is deemed to be replaced with ', the preceding Article and Article 63'".
附則第十条第一項の規定の適用がある場合における新法第六十三条の規定の適用については、同条第六項第二号中「とする」とあるのは「とし、昭和五十九年旧法第四十二条の四の規定の適用については、同条第二項中「及び前条」とあるのは「、前条及び第六十三条」とする」とする。
Supplementary Provisions, Article 15Transitional Measures Concerning Special Provisions on Taxation in the Case of Replacement of Specified Assets
第十五条（特定の資産の買換えの場合の課税の特例に関する経過措置）
The provisions of items (xii) and (xvi) of the table in Article 65-7, paragraph (1) of the New Act apply to corporation tax on the transfer of assets listed in the left-hand column of those items that a corporation makes on or after the Effective Date.
新法第六十五条の七第一項の表の第十二号及び第十六号の規定は、法人が施行日以後に行うこれらの規定の上欄に掲げる資産の譲渡に係る法人税について適用する。
Supplementary Provisions, Article 16Transitional Measures Concerning Special Provisions on Interest Tax Relating to the Special Provisions on Extension of the Due Date for Filing a Final Return
第十六条（確定申告書の提出期限の延長の特例に係る利子税の特例に関する経過措置）
The provisions of Article 66-4 of the New Act apply to corporation tax of a corporation 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 that ended before the Effective Date.
新法第六十六条の四の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の施行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。