Supplementary Provisions, Article 11Transitional Measures Concerning Reserves of Corporations
第十一条(法人の準備金に関する経過措置)
The provisions of Article 54 of the New Act apply to the reserve for overseas market development by small and medium sized enterprises, etc. set aside in business years of a corporation ending on or after the Effective Date, and with regard to the amount of the reserve for overseas market development by small and medium sized enterprises, etc. set aside in business years of a corporation that ended before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of that Article for business years of a corporation prescribed in paragraph (1) of that Article ending during the period from the Effective Date to March 31, 1990, the phrase "80 percent" in that paragraph is deemed to be replaced with "90 percent", the phrase "83 percent" is deemed to be replaced with "93 percent", the phrase "85 percent" is deemed to be replaced with "95 percent", and the phrase "88 percent" is deemed to be replaced with "98 percent".
新法第五十四条の規定は、法人の施行日以後に終了する事業年度において積み立てられる中小企業等海外市場開拓準備金について適用し、法人の施行日前に終了した事業年度において積み立てられた中小企業等海外市場開拓準備金の金額については、なお従前の例による。この場合において、同条第一項に規定する法人の施行日から平成二年三月三十一日までの間に終了する事業年度における同条の規定の適用については、同項中「百分の八十」とあるのは「百分の九十」と、「百分の八十三」とあるのは「百分の九十三」と、「百分の八十五」とあるのは「百分の九十五」と、「百分の八十八」とあるのは「百分の九十八」とする。
In the case referred to in the preceding paragraph, with regard to the application of the provisions of Article 54 of the New Act for a business year of a corporation prescribed in paragraph (1) of that Article that began before the Effective Date and ends on or after the Effective Date, notwithstanding the provisions of the second sentence of the preceding paragraph, the phrase "amount calculated by dividing" in paragraph (1) of that Article is deemed to be replaced with "amount calculated by dividing (for a business year that began before the date on which the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 12 of 1989) comes into effect and ends on or after that date, the amount obtained by adding, to the total of the amount equivalent to 1.76/1,000 (10.4/1,000 for a corporation whose amount of capital or amount of contributions is 100 million yen or less at the end of that business year, or a corporation that has no capital or contributions (referred to as a "small or medium-sized corporation" in this paragraph)) of the amount calculated by multiplying the revenue from the transactions listed in item (i) of the following paragraph by the number of months in the period from the first day of that business year to March 31, 1989 (referred to as the "designated period for the former reserve rate" in this paragraph) and dividing the result by the number of months in that base year, and the amount equivalent to 1.6/1,000 (10/1,000 for a small or medium-sized corporation) of the amount obtained by multiplying by 90 percent (93 percent where the ratio of the total amount of consideration for import transactions of goods in that business year to the total amount of consideration for import transactions of goods in the base year is 110 percent or more and less than 120 percent, 95 percent where that ratio is 120 percent or more and less than 130 percent, and 98 percent where that ratio is 130 percent or more; the same applies hereinafter in this paragraph) the amount calculated by multiplying the revenue from those transactions by the number of months obtained by deducting the number of months in the designated period for the former reserve rate from the number of months in that business year and dividing the result by the number of months in that base year, the total of the amount equivalent to 2.44/1,000 (14.1/1,000 for a small or medium-sized corporation) of the amount calculated by multiplying the revenue from the transactions listed in items (ii) through (viii) of the following paragraph by the number of months in the designated period for the former reserve rate and dividing the result by the number of months in that base year, and the amount equivalent to 2.2/1,000 (13/1,000 for a small or medium-sized corporation) of the amount obtained by multiplying by 90 percent the amount calculated by multiplying the revenue from those transactions by the number of months obtained by deducting the number of months in the designated period for the former reserve rate from the number of months in that business year and dividing the result by the number of months in that base year)".
前項の場合において、新法第五十四条第一項に規定する法人の施行日前に開始し、かつ、施行日以後に終了する事業年度における同条の規定の適用については、前項後段の規定にかかわらず、同条第一項中「除して計算した金額」とあるのは、「除して計算した金額(租税特別措置法の一部を改正する法律(平成元年法律第十二号)の施行の日前に開始し、かつ、同日以後に終了する事業年度にあつては、次項第一号に掲げる取引に係る収入金額に当該事業年度開始の日から平成元年三月三十一日までの期間(以下この項において「旧積立率適用指定期間」という。)の月数を乗じてこれを当該基準年度の月数で除して計算した金額の千分の一・七六(当該事業年度終了の時において資本の金額若しくは出資金額が一億円以下の法人又は資本若しくは出資を有しない法人(以下この項において「中小法人」という。)については、千分の十・四)に相当する金額と当該取引に係る収入金額に当該事業年度の月数から旧積立率適用指定期間の月数を控除した月数を乗じてこれを当該基準年度の月数で除して計算した金額に百分の九十(当該事業年度における物品の輸入取引に係る対価の額の合計額の基準年度における物品の輸入取引に係る対価の額の合計額に対する割合が百分の百十以上百分の百二十未満である場合には百分の九十三とし、当該割合が百分の百二十以上百分の百三十未満である場合には百分の九十五とし、当該割合が百分の百三十以上である場合には百分の九十八とする。以下この項において同じ。)を乗じて得た金額の千分の一・六(中小法人については、千分の十)に相当する金額との合計額に、次項第二号から第八号までに掲げる取引に係る収入金額に旧積立率適用指定期間の月数を乗じてこれを当該基準年度の月数で除して計算した金額の千分の二・四四(中小法人については、千分の十四・一)に相当する金額と当該取引に係る収入金額に当該事業年度の月数から旧積立率適用指定期間の月数を控除した月数を乗じてこれを当該基準年度の月数で除して計算した金額に百分の九十を乗じて得た金額の千分の二・二(中小法人については、千分の十三)に相当する金額との合計額を加算した金額)」とする。
The provisions of Article 55 of the New Act (excluding paragraph (10)) 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 specified in the following paragraph. In this case, with regard to specified shares, etc. prescribed in Article 55, paragraph (1) of the New Act pertaining to a corporation listed in item (i) or (ii) of the table in that paragraph that a domestic corporation prescribed in that paragraph (excluding a corporation that falls under the category of small and medium sized enterprise prescribed in that paragraph) acquires during the period from the Effective Date to March 31, 1990, the provisions of that Article apply with the phrase "that business year (for specified shares, etc. of a corporation listed in the left-hand column of item (i) or (ii) of that table, limited to that business year in the case where that domestic corporation falls under the category of small and medium sized enterprise prescribed in Article 42-4, paragraph (3) at the end of the business year)" in that paragraph deemed to be replaced with "that business year", and the phrase "15 percent" in items (i) and (ii) of the table in that paragraph deemed to be replaced with "8 percent".
新法第五十五条(第十項を除く。)の規定は、法人が施行日以後に取得する同条第一項に規定する特定株式等について適用し、法人が施行日前に取得した旧法第五十五条第一項に規定する特定株式等については、次項に定める場合を除き、なお従前の例による。この場合において、施行日から平成二年三月三十一日までの間に、新法第五十五条第一項に規定する内国法人(同項に規定する中小企業者に該当する法人を除く。)が取得する同項の表の第一号又は第二号に掲げる法人に係る同項に規定する特定株式等については、同項中「当該事業年度(同表の第一号又は第二号の上欄に掲げる法人の特定株式等については、当該内国法人が当該事業年度終了の日において第四十二条の四第三項に規定する中小企業者に該当する場合の当該事業年度に限る。)」とあるのは「当該事業年度」と、同項の表の第一号及び第二号中「百分の十五」とあるのは「百分の八」として、同条の規定を適用する。
If a corporation acquired specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act before the Effective Date and, on or after the Effective Date, comes to fall under any of the cases listed in the items of Article 55, paragraph (4) of the New Act, the same rules as in the provisions of that paragraph apply.
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ったときは、同項の規定の例による。
With regard to the application of the provisions of Article 56-4 of the New Act for business years of a corporation beginning during the period from the Effective Date to March 31, 1990, the phrase "the total of those pertaining to the special agreement" in paragraph (1) of that Article is deemed to be replaced with "the total of those pertaining to the special agreement (where the corporation sells computers both to that specified computer leasing company and to other persons engaged in the business of leasing computers, the amount obtained by adding the amount equivalent to one-half of the total of the revenue from the sale of computers to those other persons engaged in the business of leasing computers that pertains to that special agreement)", the phrase "specified computer leasing company" in paragraph (3) of that Article is deemed to be replaced with "specified computer leasing company or a person engaged in the business of leasing computers prescribed in that paragraph", and the phrase "its request" is deemed to be replaced with "the request of those persons".
法人の施行日から平成二年三月三十一日までの間に開始する事業年度における新法第五十六条の四の規定の適用については、同条第一項中「特約に係るものの合計額」とあるのは「特約に係るものの合計額(当該法人が当該特定電子計算機貸付会社とその他の電子計算機の貸付けを業とする者とに対し電子計算機の販売を行つている場合には、当該その他の電子計算機の貸付けを業とする者に対する電子計算機の販売に係る収入金額で当該特約に係るものの合計額の二分の一に相当する金額を加算した金額)」と、同条第三項中「特定電子計算機貸付会社」とあるのは「特定電子計算機貸付会社又は同項に規定する電子計算機の貸付けを業とする者」と、「その求め」とあるのは「これらの者の求め」とする。
With regard to the inclusion in gross profit of the amount of the reserve for losses on computer buybacks referred to in Article 56-4, paragraph (1) of the Former Act that a corporation set aside in business years beginning before April 1, 1990 and that pertains to computers sold to persons engaged in the business of leasing computers prescribed in that paragraph, the provisions then in force continue to govern.
法人が平成二年四月一日前に開始した事業年度において積み立てた旧法第五十六条の四第一項に規定する電子計算機の貸付けを業とする者に販売した電子計算機に係る同項の電子計算機買戻損失準備金の金額の益金の額への算入については、なお従前の例による。
With regard to the inclusion in gross profit of the amount of the reserve for abnormal risks that a corporation prescribed in Article 57-5, paragraph (1) of the Former Act set aside pursuant to the provisions of that paragraph in business years beginning before the Effective Date, the provisions then in force continue to govern.
旧法第五十七条の五第一項に規定する法人が施行日前に開始した事業年度において同項の規定により積み立てた異常危険準備金の金額の益金の額への算入については、なお従前の例による。
With regard to the reserve for abnormal risks set aside in business years of a corporation prescribed in Article 57-5, paragraph (1) of the Former Act beginning during the period from the Effective Date to March 31, 1990, the provisions of that Article remain in force. In this case, the phrase "amount obtained by deducting" in that paragraph is deemed to be replaced with "amount equivalent to 60 percent of the amount obtained by deducting".
旧法第五十七条の五第一項に規定する法人の施行日から平成二年三月三十一日までの間に開始する事業年度において積み立てられる異常危険準備金については、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「控除した金額」とあるのは、「控除した金額の百分の六十に相当する金額」とする。
Supplementary Provisions, Article 12Transitional Measures Concerning Special Deduction for Income from Overseas Transactions Involving Technology, etc. of Corporations
第十二条(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, paragraph (1) of the New Act apply to corporation tax on income for business years of a corporation ending on or after the Effective Date, and with regard to corporation tax on income for business years of a corporation that ended before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of that paragraph in the case where a corporation has revenue from overseas transactions involving technology, etc. prescribed in that paragraph in a business year that began before the Effective Date and ends on or after the Effective Date, the phrase "22 percent of that revenue (for revenue from the transactions listed in item (iii) of the following paragraph" in that paragraph is deemed to be replaced with "25 percent of that revenue within the period from the first day of that business year to March 31, 1989 (for revenue from the transactions listed in item (iii) of the following paragraph, 16 percent) and the amount equivalent to 22 percent of that revenue within the period from April 1 of that year to the end of the business year (for revenue from the transactions listed in that item", and the phrase "the total of the amounts equivalent to" is deemed to be replaced with "the total of the amount equivalent to".
新法第五十八条第一項の規定は、法人の施行日以後に終了する事業年度分の所得に対する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所得に対する法人税については、なお従前の例による。この場合において、法人の施行日前に開始し、かつ、施行日以後に終了する事業年度において同項に規定する技術等海外取引による収入金額がある場合における同項の規定の適用については、同項中「当該収入金額の百分の二十二(次項第三号」とあるのは「当該事業年度開始の日から平成元年三月三十一日までの期間内の当該収入金額の百分の二十五(次項第三号に掲げる取引によるものについては、百分の十六)に相当する金額と同年四月一日から当該事業年度終了の日までの期間内の当該収入金額の百分の二十二(同号」と、「金額の合計額」とあるのは「金額との合計額」とする。
Supplementary Provisions, Article 13Transitional Measures Concerning Special Provisions on the Calculation of Income of Mining and Manufacturing Technology Research Associations, etc.
第十三条(鉱工業技術研究組合等の所得計算の特例に関する経過措置)
The provisions of Article 66-10, paragraph (1), item (iii) of the New Act apply to fixed assets specified in that item that a specified association or a specified commercial and industrial association, etc. listed in that item acquires or manufactures on or after the date on which the Textile Industry Structural Improvement Act Amendment Act comes into effect, and with regard to fixed assets specified in Article 66-10, paragraph (1), item (iii) of the Former Act that a specified association listed in that item acquired or manufactured before that date, the provisions then in force continue to govern.
新法第六十六条の十第一項第三号の規定は、同号に掲げる特定組合又は特定商工組合等が繊維工業構造改善臨時措置法改正法の施行の日以後に取得又は製作をする同号に定める固定資産について適用し、旧法第六十六条の十第一項第三号に掲げる特定組合が同日前に取得又は製作をした同号に定める固定資産については、なお従前の例による。
The provisions of Article 66-10, paragraph (1), item (viii) of the New Act apply to fixed assets specified in that item that a specified business cooperative, etc. listed in that item acquires or manufactures on or after the date on which the Act on Temporary Measures for Improving the Management of Specified Agricultural Product Processing Businesses comes into effect.
新法第六十六条の十第一項第八号の規定は、同号に掲げる特定事業協同組合等が特定農産加工業経営改善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定める固定資産について適用する。
Supplementary Provisions, Article 14Transitional Measures Concerning Inclusion in Deductible Expenses of Contributions to the Power Reactor and Nuclear Fuel Development Corporation
第十四条(動力炉・核燃料開発事業団に対する出えん金の損金算入に関する経過措置)
The provisions of Article 66-11 of the New Act apply to contributions prescribed in that Article that a corporation pays on or after the Effective Date, and with regard to contributions prescribed in Article 66-11 of the Former Act that a corporation paid before the Effective Date, the provisions then in force continue to govern.
新法第六十六条の十一の規定は、法人が施行日以後に支出する同条に規定する出えん金について適用し、法人が施行日前に支出した旧法第六十六条の十一に規定する出えん金については、なお従前の例による。
Supplementary Provisions, Article 15Transitional Measures Concerning Special Provisions on the Carryover Period of Losses Arising from Equipment Disposal by Specified Business Operators
第十五条(特定の事業者の設備廃棄により生ずる損失に係る欠損金の繰越期間の特例に関する経過措置)
The provisions of Article 66-13, paragraph (1) of the New Act apply to the amount of loss due to equipment disposal prescribed in that paragraph pertaining to the disposal of equipment that a corporation carries out on or after the Effective Date, and with regard to the amount of loss due to equipment disposal prescribed in Article 66-13, paragraph (1) of the Former Act pertaining to the disposal of equipment that a corporation carried out before the Effective Date, the provisions then in force continue to govern.
新法第六十六条の十三第一項の規定は、法人が施行日以後に行う設備の処理に係る同項に規定する設備廃棄による欠損金額について適用し、法人が施行日前に行った設備の処理に係る旧法第六十六条の十三第一項に規定する設備廃棄による欠損金額については、なお従前の例による。
Supplementary Provisions, Article 16Transitional Measures Concerning Special Provisions on Registration and License Tax
第十六条(登録免許税の特例に関する経過措置)
The provisions of Article 77-3 of the New Act apply to registration and license tax on the registration of transfer of ownership of land prescribed in those provisions that is acquired on or after the Effective Date through consultation, conciliation or mediation prescribed in item (i) of that Article or through a project for promoting the establishment of use rights, etc. prescribed in item (ii) of that Article, and with regard to registration and license tax on the registration of transfer of ownership of land prescribed in those provisions that was acquired before the Effective Date through consultation, conciliation or mediation prescribed in Article 77-3, item (i) of the Former Act or through a project for promoting the establishment of use rights, etc. prescribed in item (ii) of that Article, the provisions then in force continue to govern.
新法第七十七条の三の規定は、施行日以後に同条第一号に規定する協議、調停若しくはあっせん又は同条第二号に規定する利用権設定等促進事業により取得するこれらの規定に規定する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、施行日前に旧法第七十七条の三第一号に規定する協議、調停若しくはあっせん又は同条第二号に規定する利用権設定等促進事業により取得したこれらの規定に規定する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 77-4, paragraph (2) of the New Act apply to registration and license tax on the registration of transfer of ownership of land that a member of an agricultural and residential land cooperative prescribed in that paragraph acquires on or after the Effective Date through exchange and consolidation prescribed in that paragraph, and with regard to registration and license tax on the registration of transfer of ownership of land that the member acquired before the Effective Date through exchange and consolidation prescribed in Article 77-4, paragraph (2) of the Former Act, the provisions then in force continue to govern.
新法第七十七条の四第二項の規定は、同項に規定する農住組合の組合員が施行日以後に同項に規定する交換分合により取得する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、当該組合員が施行日前に旧法第七十七条の四第二項に規定する交換分合により取得した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 78-2 of the New Act apply to registration and license tax on the registration of transfer of ownership of land referred to in that Article for which a production forestry cooperative or an agricultural production corporation prescribed in that Article receives the capital contribution prescribed in that Article on or after the Effective Date, and with regard to registration and license tax on the registration of the transfer or creation of ownership, superficies rights, farming rights or rights of lease concerning land referred to in Article 78-2 of the Former Act for which a production forestry cooperative or an agricultural production corporation prescribed in that Article received the capital contribution prescribed in that Article 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、同条に規定する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同条の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、旧法第七十八条の二に規定する生産森林組合又は農業生産法人が施行日前に同条に規定する出資を受けた同条の土地についての所有権、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は、なお従前の例による。
The provisions of Article 81, paragraph (2), item (iii) of the New Act apply to registration and license tax on the registration of the matters listed in that item pertaining to an approval prescribed in that paragraph that is given on or after the Effective Date, and with regard to registration and license tax on the registration of the matters listed in Article 81, paragraph (2), item (iii) of the Former Act pertaining to an approval prescribed in that paragraph that was given before the Effective Date and of the matters listed in the items of that paragraph pertaining to a certification prescribed in that paragraph, the provisions then in force continue to govern.
新法第八十一条第二項第三号の規定は、施行日以後にされる同項に規定する承認に係る同号に掲げる事項についての登記に係る登録免許税について適用し、施行日前にされた旧法第八十一条第二項に規定する承認に係る同項第三号に掲げる事項及び同項に規定する認定に係る同項各号に掲げる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。
The provisions of Article 82 of the New Act apply to registration and license tax on the registration of the matters listed in the items of that Article concerning land or buildings prescribed in that Article that are acquired on or after the Effective Date, and with regard to registration and license tax on the registration of the matters listed in the items of Article 82 of the Former Act concerning land or buildings prescribed in that Article that were acquired before the Effective Date, the provisions then in force continue to govern.
新法第八十二条の規定は、施行日以後に取得する同条に規定する土地又は家屋に関する同条各号に掲げる事項についての登記に係る登録免許税について適用し、施行日前に取得した旧法第八十二条に規定する土地又は家屋に関する同条各号に掲げる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。