Supplementary Provisions, Article 116Transitional Measures Concerning Reserves of Consolidated Corporations
第百十六条（連結法人の準備金に関する経過措置）
The provisions of Article 68-44 of the New Act on Special Measures Concerning Taxation apply to mining pollution control reserve funds that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation has set aside on or after the date specified in Article 1, item (xii) of the Supplementary Provisions, and the provisions then in force continue to govern mining pollution control reserve funds that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation set aside before that date.
新租税特別措置法第六十八条の四十四の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の附則第一条第十二号に定める日以後に積み立てた鉱害防止積立金について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の同日前に積み立てた鉱害防止積立金については、なお従前の例による。
With regard to the amount of the reserve for programs, etc. that was included in deductible expenses in calculating the amount of consolidated income pursuant to the provisions of Article 68-51, paragraph (1) of the Former Act on Special Measures Concerning Taxation in each consolidated business year, beginning before the Effective Date, of a consolidated corporation listed in the left-hand column of any of the items of the table in that paragraph, the provisions of that Article remain in force. In such a case, in paragraph (2) of that Article, the phrase "the application of the provisions of Article 57, paragraph (1)" is deemed to be replaced with "the application of the provisions of Article 57, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003) (hereinafter referred to in this Article as 'the Former Act')", and the phrase "pursuant to the provisions of Article 57, paragraph (1)" with "pursuant to the provisions of Article 57, paragraph (1) of the Former Act"; in paragraph (3) of that Article, the phrase "Article 57, paragraph (1)" is deemed to be replaced with "Article 57, paragraph (1) of the Former Act", and the phrase "merger or company split by split-off" with "merger"; in item (i) of that paragraph, the phrase ", qualified capital contribution in kind or qualified post-formation acquisition of assets" is deemed to be replaced with "or qualified capital contribution in kind"; in item (ii) of that paragraph, the phrase "case, or the case where all or part of the free repairs are no longer to be performed as a result of a company split by split-off (limited to a company split by split-off whose date is the first day of a consolidated parent corporation business year)" is deemed to be replaced with "case", and the phrase "amount, or the amount calculated pursuant to the provisions of Cabinet Order as the portion pertaining to the free repairs that are no longer to be performed, out of the amount of the reserve for programs, etc. pertaining to those free repairs immediately before that company split by split-off (or, where all of those free repairs are no longer to be performed as a result of that company split by split-off, the amount of the reserve for programs, etc. immediately before that company split by split-off)" with "amount"; in item (iii) of that paragraph, the phrase "for the dissolution of a consolidated subsidiary corporation, the date of that dissolution" is deemed to be replaced with "for the dissolution of a consolidated subsidiary corporation by an order commencing bankruptcy proceedings, the date of that order commencing bankruptcy proceedings"; in paragraph (7) of that Article, the phrase "Article 57, paragraph (1)" is deemed to be replaced with "Article 57, paragraph (1) of the Former Act", the phrase "Article 57, paragraph (8)" with "Article 57, paragraph (8) of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003), which remains in force pursuant to the provisions of Article 97, paragraph (2) of the Supplementary Provisions of that Act", and the phrase "Article 68-51, paragraph (2)" with "Article 68-51, paragraph (2) of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003), which remains in force pursuant to the provisions of Article 116, paragraph (2) of the Supplementary Provisions of that Act"; and in paragraph (8) of that Article, the phrase "Article 57, paragraph (1)" is deemed to be replaced with "Article 57, paragraph (1) of the Former Act", the phrase "to a qualified company split by split-off (limited to a qualified company split by split-off whose date is the first day of that consolidated parent corporation business year)" with "to a qualified company split by split-off", the phrase "Article 57, paragraph (9)" with "Article 57, paragraph (9) of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003), which remains in force pursuant to the provisions of Article 97, paragraph (2) of the Supplementary Provisions of that Act", and the phrase "Article 68-51, paragraph (2)" with "Article 68-51, paragraph (2) of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003), which remains in force pursuant to the provisions of Article 116, paragraph (2) of the Supplementary Provisions of that Act".
旧租税特別措置法第六十八条の五十一第一項の表の各号の上欄に掲げる連結法人の施行日前に開始した各連結事業年度において同項の規定により連結所得の金額の計算上損金の額に算入されたプログラム等準備金の金額については、同条の規定は、なおその効力を有する。この場合において、同条第二項中「第五十七条第一項の規定の」とあるのは「所得税法等の一部を改正する法律（平成十五年法律第八号）第十二条の規定による改正前の租税特別措置法（以下この条において「旧法」という。）第五十七条第一項の規定の」と、「第五十七条第一項の規定に」とあるのは「旧法第五十七条第一項の規定に」と、同条第三項中「第五十七条第一項」とあるのは「旧法第五十七条第一項」と、「合併又は分割型分割」とあるのは「合併」と、同項第一号中「、適格現物出資又は適格事後設立」とあるのは「又は適格現物出資」と、同項第二号中「場合又は分割型分割（その分割型分割の日が連結親法人事業年度開始の日である場合の当該分割型分割に限る。）により無償補修の全部又は一部を行わないこととなつた場合」とあるのは「場合」と、「金額又はその分割型分割直前における当該無償補修に係るプログラム等準備金の金額のうちその行わないこととなつた無償補修に係るものとして政令で定めるところにより計算した金額（当該分割型分割により当該無償補修の全部を行わないこととなつた場合には、その分割型分割直前におけるプログラム等準備金の金額）」とあるのは「金額」と、同項第三号中「連結子法人の解散にあつてはその解散の日」とあるのは「連結子法人の破産手続開始の決定による解散にあつてはその破産手続開始の決定の日」と、同条第七項中「第五十七条第一項」とあるのは「旧法第五十七条第一項」と、「第五十七条第八項」とあるのは「所得税法等の一部を改正する法律（平成十五年法律第八号）附則第九十七条第二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十二条の規定による改正前の租税特別措置法第五十七条第八項」と、「第六十八条の五十一第二項」とあるのは「所得税法等の一部を改正する法律（平成十五年法律第八号）附則第百十六条第二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十二条の規定による改正前の租税特別措置法第六十八条の五十一第二項」と、同条第八項中「第五十七条第一項」とあるのは「旧法第五十七条第一項」と、「適格分割型分割（その適格分割型分割の日がその連結親法人事業年度開始の日である場合の当該適格分割型分割に限る。）に」とあるのは「適格分割型分割に」と、「第五十七条第九項」とあるのは「所得税法等の一部を改正する法律（平成十五年法律第八号）附則第九十七条第二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十二条の規定による改正前の租税特別措置法第五十七条第九項」と、「第六十八条の五十一第二項」とあるのは「所得税法等の一部を改正する法律（平成十五年法律第八号）附則第百十六条第二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十二条の規定による改正前の租税特別措置法第六十八条の五十一第二項」とする。