1 article
Supplementary Provisions, Article 44Transitional Measures Concerning Special Provisions on the Carryover Period of Losses
第四十四条（欠損金の繰越期間の特例に関する経過措置）
With regard to the amount of loss incurred in a business year beginning before April 1, 2001 of a corporation prescribed in Article 66-12, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the provisions of that Article remain in force. In such a case, the terms and phrases listed in the middle column of the following table that appear in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
| Paragraph (1) | Corporation Tax Act | the Corporation Tax Act prior to the amendment by Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004) (referred to as the "Former Corporation Tax Act" in this Article) |
| Article 80, paragraph (1) of that Act | Article 80, paragraph (1) of the Former Corporation Tax Act | |
| Paragraph (2) | Act on General Rules for National Taxes | the Act on General Rules for National Taxes prior to the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004) |
| Act on Special Measures Concerning Taxation | the Act on Special Measures Concerning Taxation prior to the amendment by Article 7 of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004), which remains in force pursuant to the provisions of Article 44, paragraph (1) (Transitional Measures Concerning Special Provisions on the Carryover Period of Losses) of the Supplementary Provisions of that Act | |
| Paragraph (4) | Corporation Tax Act | the Former Corporation Tax Act |
| (Act on Special Measures Concerning Taxation | (the Act on Special Measures Concerning Taxation prior to the amendment by Article 7 of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004), which remains in force pursuant to the provisions of Article 44, paragraph (1) (Transitional Measures Concerning Special Provisions on the Carryover Period of Losses) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article) | |
| that Act | the Former Act on Special Measures Concerning Taxation Kept in Force | |
| "Act on Special Measures Concerning Taxation | "Former Act on Special Measures Concerning Taxation Kept in Force | |
| Paragraph (5) | Corporation Tax Act | the Former Corporation Tax Act |
| corporation referred to in Article 66-12, paragraph (1) of the Act on Special Measures Concerning Taxation | corporation referred to in Article 66-12, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 7 of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004), which remains in force pursuant to the provisions of Article 44, paragraph (1) (Transitional Measures Concerning Special Provisions on the Carryover Period of Losses) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this paragraph) | |
| provisions of Article 66-12, paragraph (1) of the Act on Special Measures Concerning Taxation | provisions of Article 66-12, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force | |
| Paragraph (6) | Corporation Tax Act | the Former Corporation Tax Act |
旧租税特別措置法第六十六条の十二第一項に規定する法人の平成十三年四月一日前に開始した事業年度において生じた欠損金額については、同条の規定は、なおその効力を有する。この場合において、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
| 第一項 | 法人税法 | 所得税法等の一部を改正する法律（平成十六年法律第十四号）第二条の規定による改正前の法人税法（以下この条において「旧法人税法」という。） |
| 同法第八十条第一項 | 旧法人税法第八十条第一項 | |
| 第二項 | 国税通則法 | 所得税法等の一部を改正する法律（平成十六年法律第十四号）第五条の規定による改正前の国税通則法 |
| 租税特別措置法 | 所得税法等の一部を改正する法律（平成十六年法律第十四号）附則第四十四条第一項（欠損金の繰越期間の特例に関する経過措置）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七条の規定による改正前の租税特別措置法 | |
| 第四項 | 法人税法 | 旧法人税法 |
| （租税特別措置法 | （所得税法等の一部を改正する法律（平成十六年法律第十四号）附則第四十四条第一項（欠損金の繰越期間の特例に関する経過措置）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七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「旧効力措置法」という。） | |
| 同法 | 旧効力措置法 | |
| 「租税特別措置法 | 「旧効力措置法 | |
| 第五項 | 法人税法 | 旧法人税法 |
| 租税特別措置法第六十六条の十二第一項の法人 | 所得税法等の一部を改正する法律（平成十六年法律第十四号）附則第四十四条第一項（欠損金の繰越期間の特例に関する経過措置）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七条の規定による改正前の租税特別措置法（以下この項において「旧効力措置法」という。）第六十六条の十二第一項の法人 | |
| 租税特別措置法第六十六条の十二第一項の規定 | 旧効力措置法第六十六条の十二第一項の規定 | |
| 第六項 | 法人税法 | 旧法人税法 |
With regard to the amount of loss incurred in a business year beginning before April 1, 2001 of a corporation prescribed in Article 66-13, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation, the provisions of that Article remain in force. In such a case, the terms and phrases listed in the middle column of the following table that appear in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
| Paragraph (1) | Corporation Tax Act | the Corporation Tax Act prior to the amendment by Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004) (referred to as the "Former Corporation Tax Act" in this Article) |
| Article 80 of that Act (that Act | Article 80 of the Former Corporation Tax Act (the Former Corporation Tax Act | |
| Paragraph (2) | Corporation Tax Act | the Former Corporation Tax Act |
| Article 80 of that Act (that Act | Article 80 of the Former Corporation Tax Act (the Former Corporation Tax Act | |
| Paragraph (4) | Act on General Rules for National Taxes | the Act on General Rules for National Taxes prior to the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004) |
| Act on Special Measures Concerning Taxation | the Act on Special Measures Concerning Taxation prior to the amendment by Article 7 of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004), which remains in force pursuant to the provisions of Article 44, paragraph (2) (Transitional Measures Concerning Special Provisions on the Carryover Period of Losses) of the Supplementary Provisions of that Act | |
| Paragraph (6) | Corporation Tax Act | the Former Corporation Tax Act |
| (Act on Special Measures Concerning Taxation | (the Act on Special Measures Concerning Taxation prior to the amendment by Article 7 of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004), which remains in force pursuant to the provisions of Article 44, paragraph (2) (Transitional Measures Concerning Special Provisions on the Carryover Period of Losses) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article) | |
| that Act | the Former Act on Special Measures Concerning Taxation Kept in Force | |
| "Act on Special Measures Concerning Taxation | "Former Act on Special Measures Concerning Taxation Kept in Force | |
| Paragraph (7) | Corporation Tax Act | the Former Corporation Tax Act |
| prescribed in Article 66-13, paragraph (1) or (2) of the Act on Special Measures Concerning Taxation | prescribed in Article 66-13, paragraph (1) or (2) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 7 of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004), which remains in force pursuant to the provisions of Article 44, paragraph (2) (Transitional Measures Concerning Special Provisions on the Carryover Period of Losses) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this paragraph) | |
| of Article 66-13, paragraph (1) or (2) of the Act on Special Measures Concerning Taxation | of Article 66-13, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation Kept in Force | |
| Paragraph (8) | Corporation Tax Act | the Former Corporation Tax Act |
旧租税特別措置法第六十六条の十三第一項又は第二項に規定する法人の平成十三年四月一日前に開始した事業年度において生じた欠損金額については、同条の規定は、なおその効力を有する。この場合において、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
| 第一項 | 法人税法 | 所得税法等の一部を改正する法律（平成十六年法律第十四号）第二条の規定による改正前の法人税法（以下この条において「旧法人税法」という。） |
| 同法第八十条（同法 | 旧法人税法第八十条（旧法人税法 | |
| 第二項 | 法人税法 | 旧法人税法 |
| 同法第八十条（同法 | 旧法人税法第八十条（旧法人税法 | |
| 第四項 | 国税通則法 | 所得税法等の一部を改正する法律（平成十六年法律第十四号）第五条の規定による改正前の国税通則法 |
| 租税特別措置法 | 所得税法等の一部を改正する法律（平成十六年法律第十四号）附則第四十四条第二項（欠損金の繰越期間の特例に関する経過措置）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七条の規定による改正前の租税特別措置法 | |
| 第六項 | 法人税法 | 旧法人税法 |
| （租税特別措置法 | （所得税法等の一部を改正する法律（平成十六年法律第十四号）附則第四十四条第二項（欠損金の繰越期間の特例に関する経過措置）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七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「旧効力措置法」という。） | |
| 同法 | 旧効力措置法 | |
| 「租税特別措置法 | 「旧効力措置法 | |
| 第七項 | 法人税法 | 旧法人税法 |
| 租税特別措置法第六十六条の十三第一項又は第二項に | 所得税法等の一部を改正する法律（平成十六年法律第十四号）附則第四十四条第二項（欠損金の繰越期間の特例に関する経過措置）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七条の規定による改正前の租税特別措置法（以下この項において「旧効力措置法」という。）第六十六条の十三第一項又は第二項に | |
| 租税特別措置法第六十六条の十三第一項又は第二項の | 旧効力措置法第六十六条の十三第一項又は第二項の | |
| 第八項 | 法人税法 | 旧法人税法 |
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