Supplementary Provisions, Article 21Transitional Measures Concerning Reserves of Corporations
第二十一条（法人の準備金に関する経過措置）
The provisions of Articles 55 through 56-2, Article 56-4, Articles 57-3 through 57-9, Article 58-2 and Article 61-2 of the New Act on Special Measures Concerning Taxation apply to the case where a merger, company split, capital contribution in kind or post-formation acquisition of assets (meaning a post-formation acquisition of assets prescribed in Article 2, item (xii)-6 of the Corporation Tax Act; the same applies hereinafter) is carried out on or after April 1, 2001, and the provisions then in force continue to govern the case where a merger, capital contribution in kind or post-formation acquisition of assets was carried out before that date.
新租税特別措置法第五十五条から第五十六条の二まで、第五十六条の四、第五十七条の三から第五十七条の九まで、第五十八条の二及び第六十一条の二の規定は、平成十三年四月一日以後に合併、分割、現物出資又は事後設立（法人税法第二条第十二号の六に規定する事後設立をいう。以下同じ。）が行われる場合について適用し、同日前に合併、現物出資又は事後設立が行われた場合については、なお従前の例による。
In the case where a corporation prescribed in Article 56-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation has carried out a merger (limited to one in which that corporation becomes the merged corporation (meaning a merged corporation prescribed in Article 2, paragraph (2), item (iii) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article)) during the period from April 1, 2001 to the first day of the first business year beginning on or after that date, with regard to the application of the provisions of Article 56-3 of the Former Act on Special Measures Concerning Taxation for the business year that includes the day before the date of that merger, the phrase "excluding the business year that includes the date of dissolution (excluding dissolution due to a merger) and each business year during liquidation" in paragraph (1) of that Article is deemed to be replaced with "limited to the business year that includes the day before the date of the relevant qualified merger (meaning a qualified merger prescribed in Article 2, item (xii)-8 of the Corporation Tax Act; the same applies hereinafter in this Article) in the case where that corporation carries out a qualified merger in which it becomes the merged corporation", the phrase "exchange" in item (i) of that paragraph is deemed to be replaced with "exchange, a company split by spin-off prescribed in Article 2, item (xii)-10 of the Corporation Tax Act (excluding a qualified company split by spin-off prescribed in item (xii)-13 of that Article)", the phrase "is a merging corporation" in paragraph (4) of that Article is deemed to be replaced with "is a merging corporation in a qualified merger or a merger (limited to a merger carried out before April 1, 2001)", the phrase "that merger" is deemed to be replaced with "that qualified merger or merger", the phrase "business year" in paragraph (5) of that Article is deemed to be replaced with "business year (in the case referred to in item (ii), where the corporation has dissolved due to a merger (excluding a qualified merger), the business year that includes the day before the date of that merger)", the phrase "has dissolved: the" in item (ii) of that paragraph is deemed to be replaced with "has dissolved (excluding the case where it has dissolved due to a qualified merger): that", the phrase "amount (excluding the amount succeeded to by the merging corporation in the case of dissolution due to a merger)" is deemed to be replaced with "amount", the phrase "Article 55, paragraphs (9) and (10) and the first sentence of paragraph (11)" in paragraph (8) of that Article is deemed to be replaced with "Article 55, paragraphs (10) and (11) and the first sentence of paragraph (12)", the phrase "merged" is deemed to be replaced with "became the merged corporation in a qualified merger that was carried out", the phrase "paragraph (10) of that Article" is deemed to be replaced with "paragraph (11) of that Article", the phrase "Article 56-3, paragraph (1)" is deemed to be replaced with "Article 56-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001)", and the phrase "the first sentence of paragraph (11) of that Article" is deemed to be replaced with "the first sentence of paragraph (12) of that Article".
旧租税特別措置法第五十六条の三第一項に規定する法人が、平成十三年四月一日から同日以後最初に開始する事業年度開始の日までの間に合併（当該法人が被合併法人（新租税特別措置法第二条第二項第三号に規定する被合併法人をいう。以下この条において同じ。）となるものに限る。）を行った場合において、その合併の日の前日を含む事業年度の旧租税特別措置法第五十六条の三の規定の適用については、同条第一項中「解散（合併による解散を除く。）の日を含む事業年度及び清算中の各事業年度を除く」とあるのは「当該法人が被合併法人となる適格合併を行う場合における当該適格合併（法人税法第二条第十二号の八に規定する適格合併をいう。以下この条において同じ。）の日の前日を含む事業年度に限る」と、同項第一号中「交換」とあるのは「交換、法人税法第二条第十二号の十に規定する分社型分割（同条第十二号の十三に規定する適格分社型分割を除く。）」と、同条第四項中「が合併法人」とあるのは「が適格合併又は合併（平成十三年四月一日前に行われた合併に限る。）に係る合併法人」と、「その合併」とあるのは「その適格合併又は合併」と、同条第五項中「事業年度」とあるのは「事業年度（第二号に掲げる場合であつて、合併（適格合併を除く。）により解散した場合には、その合併の日の前日を含む事業年度）」と、同項第二号中「解散した場合 当該」とあるのは「解散した場合（適格合併により解散した場合を除く。） その」と、「金額（合併により解散した場合において合併法人に引き継がれたものを除く。）」とあるのは「金額」と、同条第八項中「第五十五条第九項、第十項及び第十一項前段」とあるのは「第五十五条第十項、第十一項及び第十二項前段」と、「合併した」とあるのは「被合併法人となる適格合併が行われた」と、「同条第十項」とあるのは「同条第十一項」と、「第五十六条の三第一項」とあるのは「租税特別措置法等の一部を改正する法律（平成十三年法律第七号）第一条の規定による改正前の租税特別措置法第五十六条の三第一項」と、「同条第十一項前段」とあるのは「同条第十二項前段」とする。
With regard to the application of the provisions of the preceding paragraph in the case where the date of the merger prescribed in that paragraph is on or after the first day of the first business year beginning on or after April 1, 2001 of the merging corporation in that merger, the phrase "the phrase 'Article 56-3, paragraph (1)' is deemed to be replaced with 'Article 56-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001)', and the phrase 'the first sentence of paragraph (11) of that Article' is deemed to be replaced with 'the first sentence of paragraph (12) of that Article'" in that paragraph is deemed to be replaced with "the phrase 'Article 56-3, paragraph (1)' is deemed to be replaced with 'Article 56-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001)', the phrase 'the first sentence of paragraph (11) of that Article' is deemed to be replaced with 'the first sentence of paragraph (12) of that Article', and the phrase 'Article 56-3, paragraphs (1) and (3)' is deemed to be replaced with 'Article 56-3, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001), which remains in force pursuant to the provisions of Article 21, paragraph (4) of the Supplementary Provisions of that Act'".
前項に規定する合併の日が当該合併に係る合併法人の平成十三年四月一日以後最初に開始する事業年度開始の日以後である場合における同項の規定の適用については、同項中「「第五十六条の三第一項」」とあるのは「「第五十六条の三第一項の」」と、「第五十六条の三第一項」と、」とあるのは「第五十六条の三第一項の」と、」と、「とする」とあるのは「と、「第五十六条の三第一項、第三項」とあるのは「租税特別措置法等の一部を改正する法律（平成十三年法律第七号）附則第二十一条第四項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法第五十六条の三第三項」とする」とする。
In the case where a corporation prescribed in Article 56-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation has an amount of reserve for planned afforestation prescribed in item (ii) of that paragraph at the end of the business year immediately preceding the first business year beginning on or after April 1, 2001, the provisions of paragraphs (2) through (6) and paragraph (8) of that Article remain in force. In this case, the phrase "is a merging corporation" in paragraph (4) of that Article is deemed to be replaced with "is a merging corporation in a qualified merger (meaning a qualified merger prescribed in Article 2, item (xii)-8 of the Corporation Tax Act; the same applies hereinafter in this Article) or a merger (limited to one carried out before April 1, 2001)", the phrase "that merger" is deemed to be replaced with "that qualified merger or merger", the phrase "business year" in paragraph (5) of that Article is deemed to be replaced with "business year (in the case referred to in item (ii), where the corporation has dissolved due to a merger (excluding a qualified merger), the business year that includes the day before the date of that merger)", the phrase "has dissolved: the" in item (ii) of that paragraph is deemed to be replaced with "has dissolved (excluding the case where it has dissolved due to a qualified merger): that", the phrase "amount (excluding the amount succeeded to by the merging corporation in the case of dissolution due to a merger)" is deemed to be replaced with "amount", the phrase "Article 55, paragraphs (9) and (10) and the first sentence of paragraph (11)" in paragraph (8) of that Article is deemed to be replaced with "Article 55, paragraphs (10) and (11) and the first sentence of paragraph (12)", the phrase "merged" is deemed to be replaced with "became the merged corporation in a qualified merger that was carried out", the phrase "paragraph (10) of that Article" is deemed to be replaced with "paragraph (11) of that Article", the phrase "Article 56-3, paragraph (1)" is deemed to be replaced with "Article 56-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001)", the phrase "the first sentence of paragraph (11) of that Article" is deemed to be replaced with "the first sentence of paragraph (12) of that Article", and the phrase "Article 56-3, paragraphs (1) and (3)" is deemed to be replaced with "Article 56-3, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001), which remains in force pursuant to the provisions of Article 21, paragraph (4) of the Supplementary Provisions of that Act".
旧租税特別措置法第五十六条の三第一項に規定する法人が平成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終了の日において同項第二号に規定する計画造林準備金の金額を有する場合においては、同条第二項から第六項まで及び第八項の規定は、なおその効力を有する。この場合において、同条第四項中「が合併法人」とあるのは「が適格合併（法人税法第二条第十二号の八に規定する適格合併をいう。以下この条において同じ。）又は合併（平成十三年四月一日前に行われたものに限る。）に係る合併法人」と、「その合併」とあるのは「その適格合併又は合併」と、同条第五項中「事業年度」とあるのは「事業年度（第二号に掲げる場合であつて、合併（適格合併を除く。）により解散した場合には、その合併の日の前日を含む事業年度）」と、同項第二号中「解散した場合 当該」とあるのは「解散した場合（適格合併により解散した場合を除く。） その」と、「金額（合併により解散した場合において合併法人に引き継がれたものを除く。）」とあるのは「金額」と、同条第八項中「第五十五条第九項、第十項及び第十一項前段」とあるのは「第五十五条第十項、第十一項及び第十二項前段」と、「合併した」とあるのは「被合併法人となる適格合併が行われた」と、「同条第十項」とあるのは「同条第十一項」と、「第五十六条の三第一項の」とあるのは「租税特別措置法等の一部を改正する法律（平成十三年法律第七号）第一条の規定による改正前の租税特別措置法第五十六条の三第一項の」と、「同条第十一項前段」とあるのは「同条第十二項前段」と、「第五十六条の三第一項、第三項」とあるのは「租税特別措置法等の一部を改正する法律（平成十三年法律第七号）附則第二十一条第四項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法第五十六条の三第三項」とする。
With regard to the application of the provisions of the preceding paragraph in the case where the corporation referred to in that paragraph has carried out a merger in which it becomes the merged corporation, and the first day of the business year of the merging corporation that includes the date of that merger is before April 1, 2001, the phrase "the phrase 'Article 56-3, paragraph (1)' is deemed to be replaced with 'Article 56-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001)', the phrase 'the first sentence of paragraph (11) of that Article' is deemed to be replaced with 'the first sentence of paragraph (12) of that Article', and the phrase 'Article 56-3, paragraphs (1) and (3)' is deemed to be replaced with 'Article 56-3, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001), which remains in force pursuant to the provisions of Article 21, paragraph (4) of the Supplementary Provisions of that Act'" in that paragraph is deemed to be replaced with "the phrase 'Article 56-3, paragraph (1)' is deemed to be replaced with 'Article 56-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001)', and the phrase 'the first sentence of paragraph (11) of that Article' is deemed to be replaced with 'the first sentence of paragraph (12) of that Article'".
In the case where a corporation listed in item (i) (limited to the part pertaining to (a) of that item) or item (ii) of the table in Article 57, paragraph (1) of the Former Act on Special Measures Concerning Taxation has carried out a merger (limited to one in which that corporation becomes the merged corporation) during the period from April 1, 2001 to the first day of the first business year beginning on or after that date, with regard to the application of the provisions of that Article for the business year that includes the day before the date of that merger, the phrase "dissolution (excluding dissolution due to a merger)" in paragraph (1) of that Article is deemed to be replaced with "dissolution", the phrase "each business year during liquidation" is deemed to be replaced with "each business year during liquidation and the business year that includes the day before the date of a merger (excluding a qualified merger prescribed in Article 2, item (xii)-8 of the Corporation Tax Act)", the phrase "cases listed" in paragraph (3) of that Article is deemed to be replaced with "cases listed (excluding the case where a qualified merger (meaning a qualified merger prescribed in Article 2, item (xii)-8 of the Corporation Tax Act; the same applies hereinafter in this Article) in which that corporation is the merging corporation has been carried out)", the phrase "business year that includes" is deemed to be replaced with "business year (in the case referred to in item (ii), where the corporation has dissolved due to a merger (excluding a qualified merger), the business year that includes the day before the date of that merger) that includes", the phrase "has dissolved: the" in item (ii) of that paragraph is deemed to be replaced with "has dissolved (excluding the case where it has dissolved due to a qualified merger): that", the phrase "amount (excluding the amount succeeded to by the merging corporation in the case of dissolution due to a merger)" is deemed to be replaced with "amount", the phrase "Article 55, paragraphs (9) through (11)" in paragraph (7) of that Article is deemed to be replaced with "Article 55, paragraphs (10) through (12)", the phrase "merged" is deemed to be replaced with "became the merged corporation in a qualified merger that was carried out", the phrase "paragraph (11) of that Article" is deemed to be replaced with "paragraph (12) of that Article", and the phrase "'Article 57, paragraph (2)'" is deemed to be replaced with "'Article 57, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001)'".
旧租税特別措置法第五十七条第一項の表の第一号（同号イに係る部分に限る。）又は第二号に掲げる法人が、平成十三年四月一日から同日以後最初に開始する事業年度開始の日までの間に合併（当該法人が被合併法人となるものに限る。）を行った場合において、その合併の日の前日を含む事業年度の同条の規定の適用については、同項中「解散（合併による解散を除く。）」とあるのは「解散」と、「の各事業年度」とあるのは「の各事業年度並びに合併（法人税法第二条第十二号の八に規定する適格合併を除く。）の日の前日を含む事業年度」と、同条第三項中「掲げる場合」とあるのは「掲げる場合（当該法人を合併法人とする適格合併（法人税法第二条第十二号の八に規定する適格合併をいう。以下この条において同じ。）が行われた場合を除く。）」と、「含む事業年度」とあるのは「含む事業年度（第二号に掲げる場合であつて、合併（適格合併を除く。）により解散した場合には、その合併の日の前日を含む事業年度）」と、同項第二号中「解散した場合 当該」とあるのは「解散した場合（適格合併により解散した場合を除く。） その」と、「金額（合併により解散した場合において合併法人に引き継がれたものを除く。）」とあるのは「金額」と、同条第七項中「第五十五条第九項から第十一項まで」とあるのは「第五十五条第十項から第十二項まで」と、「合併した」とあるのは「被合併法人となる適格合併が行われた」と、「同条第十一項」とあるのは「同条第十二項」と、「「第五十七条第二項」」とあるのは「「租税特別措置法等の一部を改正する法律（平成十三年法律第七号）第一条の規定による改正前の租税特別措置法第五十七条第二項」」とする。
With regard to the application of the provisions of the preceding paragraph in the case where the date of the merger prescribed in that paragraph is on or after the first day of the first business year beginning on or after April 1, 2001 of the merging corporation in that merger, the phrase "the phrase 'paragraph (11) of that Article' is deemed to be replaced with 'paragraph (12) of that Article', and the phrase '"Article 57, paragraph (2)"' is deemed to be replaced with '"Article 57, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001)"'" in that paragraph is deemed to be replaced with "and the phrase 'paragraph (11) of that Article' is deemed to be replaced with 'paragraph (12) of that Article'".