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Supplementary Provisions, Article 35Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets by Corporations

第三十五条(法人の資産の譲渡等の場合の課税の特例に関する経過措置)

The provisions of Article 64 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to ) apply to corporation tax pertaining to a transfer of land, etc. prescribed in that a corporation makes on or after the date specified in Article 1, item (xxiii) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation made before that date.

(に係る部分に限る。)の規定は、法人が附則第一条第二十三号に定める日以後に行うに規定する土地等の譲渡に係る法人税について適用し、法人が同日前に行ったに規定する土地等の譲渡に係る法人税については、なお従前の例による。

The provisions of Article 65-4, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer of land, etc. prescribed in that a corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date.

の規定は、法人が施行日以後に行うに規定する土地等の譲渡に係る法人税について適用し、法人が施行日前に行ったに規定する土地等の譲渡に係る法人税については、なお従前の例による。

The provisions of Article 65-4, paragraph (1), item (x) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer of land, etc. prescribed in that a corporation makes on or after the Effective Date.

の規定は、法人が施行日以後に行うに規定する土地等の譲渡に係る法人税について適用する。

The provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date.

法人が施行日前に行ったに規定する土地等の譲渡に係る法人税については、なお従前の例による。

The provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date.

法人が施行日前に行ったに規定する土地等の譲渡に係る法人税については、なお従前の例による。

The provisions of Article 65-4, paragraph (1), item (xx) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer of land, etc. prescribed in that a corporation makes on or after the date specified in Article 1, item (xxiii) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation made before that date.

の規定は、法人が附則第一条第二十三号に定める日以後に行うに規定する土地等の譲渡に係る法人税について適用し、法人が同日前に行ったに規定する土地等の譲渡に係る法人税については、なお従前の例による。

The provisions of Article 65-5, paragraph (1), item (iii) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer of land, etc. prescribed in that a corporation makes on or after the date specified in Article 1, item (xxiv) of the Supplementary Provisions.

の規定は、法人が附則第一条第二十四号に定める日以後に行うに規定する土地等の譲渡に係る法人税について適用する。

The provisions of Articles 65-7 through 65-9 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to the left-hand column of of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of assets listed in that column that a corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to a transfer of assets listed in the left-hand column of of the table in of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date.

(の表のの上欄に係る部分に限る。)の規定は、法人が施行日以後に行う同欄に掲げる資産の譲渡に係る法人税について適用し、法人が施行日前に行ったの表のの上欄に掲げる資産の譲渡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 Articles 65-7 through 65-9 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to of the table in ) to a transfer of assets listed in the left-hand column of of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation that a corporation makes during the period from the Effective Date to the day before the date on which the comes into effect, the phrase "" in is deemed to be replaced with "".

の施行の日の前日までの間に行うの表のの上欄に掲げる資産の譲渡に係るからまで(に係る部分に限る。)の規定の適用については、中「」とあるのは、「」とする。

The provisions of Articles 65-7 through 65-9 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to assets acquired through consultation pertaining to the recommendation prescribed in , out of the assets listed in the right-hand column of of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to those assets that a corporation acquires on or after the date specified in Article 1, item (xxiv) of the Supplementary Provisions.

(の表のの下欄に掲げる資産のうちに規定する勧告に係る協議により取得をする資産に係る部分に限る。)の規定は、法人が附則第一条第二十四号に定める日以後に取得をする当該資産について適用する。

Supplementary Provisions, Article 36Transitional Measures Concerning Special Provisions on Taxation in the Case of a Joint Capital Contribution in Kind

第三十六条(共同で現物出資をした場合の課税の特例に関する経過措置)

The provisions then in force continue to govern shares or equity referred to in of the Former Act on Special Measures Concerning Taxation that a corporation acquired before the Effective Date through a specified joint contribution prescribed in .

法人がに規定する特定共同出資により施行日前に取得したの株式又は出資については、なお従前の例による。

Supplementary Provisions, Article 37Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Subsidiaries, etc. of Domestic Corporations

第三十七条(内国法人の特定外国子会社等に係る所得の課税の特例に関する経過措置)

The provisions of Article 66-6, paragraph (1), paragraph (2), items (i) and (iii), and paragraphs (3) and (6) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable retained income prescribed in pertaining to business years of a specified foreign subsidiary, etc. prescribed in that end on or after the Effective Date, and to the taxable retained amount prescribed in pertaining to that amount of applicable retained income, and the provisions then in force continue to govern the amount of applicable retained income prescribed in of the Former Act on Special Measures Concerning Taxation pertaining to business years of a specified foreign subsidiary, etc. prescribed in that ended before the Effective Date, and the taxable retained amount prescribed in pertaining to that amount of applicable retained income.

、及び、並びにの規定は、に規定する特定外国子会社等の施行日以後に終了する事業年度に係るに規定する適用対象留保金額及び当該適用対象留保金額に係るに規定する課税対象留保金額について適用し、に規定する特定外国子会社等の施行日前に終了した事業年度に係るに規定する適用対象留保金額及び当該適用対象留保金額に係るに規定する課税対象留保金額については、なお従前の例による。

The provisions of Article 66-6, paragraph (2), item (ii) of the New Act on Special Measures Concerning Taxation apply to the amount of loss prescribed in that arises in business years of a specified foreign subsidiary, etc. prescribed in that end on or after the Effective Date, and the provisions then in force continue to govern the amount of loss prescribed in that arose in business years of a specified foreign subsidiary, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that ended before the Effective Date.

の規定は、に規定する特定外国子会社等の施行日以後に終了する事業年度において生ずるに規定する欠損の金額について適用し、に規定する特定外国子会社等の施行日前に終了した事業年度において生じたに規定する欠損の金額については、なお従前の例による。

The provisions of Article 66-8, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the taxed retained amount prescribed in (limited to that pertaining to amounts included in gross profit and amounts to be included in gross profit in calculating the amount of income for each business year of that domestic corporation ending on or after April 1, 2000 pursuant to the provisions of of the Former Act on Special Measures Concerning Taxation, and that pertaining to amounts to be included in gross profit in calculating the amount of income for each business year of that domestic corporation pursuant to the provisions of Article 66-6, paragraph (1) of the New Act on Special Measures Concerning Taxation) of a domestic corporation prescribed in in the case where any of the facts listed in the items of arises on or after the Effective Date with respect to a specified foreign subsidiary, etc., foreign affiliated company or foreign affiliated trust prescribed in pertaining to that domestic corporation, and the provisions then in force continue to govern the taxed retained amount prescribed in of the Former Act on Special Measures Concerning Taxation of a domestic corporation prescribed in in the case where any of the facts listed in the items of arose before the Effective Date with respect to a specified foreign subsidiary, etc. or foreign affiliated company prescribed in pertaining to that domestic corporation.

の規定は、に規定する内国法人に係るに規定する特定外国子会社等、外国関係会社又は外国関係信託につき施行日以後に各号に掲げる事実が生ずる場合における当該内国法人のに規定する課税済留保金額(の規定により当該内国法人の平成十二年四月一日以後に終了した各事業年度の所得の金額の計算上益金の額に算入した金額及び益金の額に算入する金額に係るもの並びにの規定により当該内国法人の各事業年度の所得の金額の計算上益金の額に算入する金額に係るものに限る。)について適用し、に規定する内国法人に係るに規定する特定外国子会社等又は外国関係会社につき施行日前に各号に掲げる事実が生じた場合における当該内国法人のに規定する課税済留保金額については、なお従前の例による。

The provisions of Article 66-8, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to the individually taxed retained amount prescribed in Article 68-92, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to that pertaining to amounts included in gross profit and amounts to be included in gross profit in calculating the amount of consolidated income for each consolidated business year of that domestic corporation ending on or after April 1, 2000 pursuant to the provisions of of the Former Act on Special Measures Concerning Taxation, and that pertaining to amounts to be included in gross profit in calculating the amount of consolidated income for each consolidated business year of that domestic corporation pursuant to the provisions of Article 68-90, paragraph (1) of the New Act on Special Measures Concerning Taxation) that is deemed, pursuant to the provisions of Article 66-8, paragraph (2) of the New Act on Special Measures Concerning Taxation, to be the taxed retained amount prescribed in of a domestic corporation in the case where any of the facts listed in the items of arises on or after the Effective Date with respect to a specified foreign subsidiary, etc., foreign affiliated company or foreign affiliated trust prescribed in .

の規定は、に規定する特定外国子会社等、外国関係会社又は外国関係信託につき施行日以後に各号に掲げる事実が生ずる場合において、の規定により内国法人のに規定する課税済留保金額とみなされるに規定する個別課税済留保金額(の規定により当該内国法人の平成十二年四月一日以後に終了した各連結事業年度の連結所得の金額の計算上益金の額に算入した金額及び益金の額に算入する金額に係るもの並びにの規定により当該内国法人の各連結事業年度の連結所得の金額の計算上益金の額に算入する金額に係るものに限る。)について適用する。

The provisions of Article 66-8, paragraph (3) of the New Act on Special Measures Concerning Taxation apply, in the case where a qualified merger, etc. prescribed in is carried out on or after the Effective Date, to the taxed retained amount prescribed in (limited to that pertaining to amounts included in gross profit and amounts to be included in gross profit in calculating the amount of income for each business year of that merged corporation, etc. ending on or after April 1, 2000 pursuant to the provisions of of the Former Act on Special Measures Concerning Taxation, and that pertaining to amounts to be included in gross profit in calculating the amount of income for each business year of that merged corporation, etc. pursuant to the provisions of Article 66-6, paragraph (1) of the New Act on Special Measures Concerning Taxation) pertaining to the amount specified in the relevant item of of the merged corporation, etc. prescribed in , or the individually taxed retained amount prescribed in Article 68-92, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to that pertaining to amounts included in gross profit and amounts to be included in gross profit in calculating the amount of consolidated income for each consolidated business year of that merged corporation, etc. ending on or after April 1, 2000 pursuant to the provisions of of the Former Act on Special Measures Concerning Taxation, and that pertaining to amounts to be included in gross profit in calculating the amount of consolidated income for each consolidated business year of that merged corporation, etc. pursuant to the provisions of Article 68-90, paragraph (1) of the New Act on Special Measures Concerning Taxation), which is deemed, pursuant to the provisions of Article 66-8, paragraph (3) of the New Act on Special Measures Concerning Taxation, to be the taxed retained amount prescribed in of a domestic corporation.

の規定は、施行日以後にに規定する適格合併等が行われる場合において、の規定により内国法人のに規定する課税済留保金額とみなされるに規定する被合併法人等の各号に定める金額に係るに規定する課税済留保金額(の規定により当該被合併法人等の平成十二年四月一日以後に終了した各事業年度の所得の金額の計算上益金の額に算入した金額及び益金の額に算入する金額に係るもの並びにの規定により当該被合併法人等の各事業年度の所得の金額の計算上益金の額に算入する金額に係るものに限る。)又はに規定する個別課税済留保金額(の規定により当該被合併法人等の平成十二年四月一日以後に終了した各連結事業年度の連結所得の金額の計算上益金の額に算入した金額及び益金の額に算入する金額に係るもの並びにの規定により当該被合併法人等の各連結事業年度の連結所得の金額の計算上益金の額に算入する金額に係るものに限る。)について適用する。

The provisions of Article 66-8, paragraph (4) of the New Act on Special Measures Concerning Taxation apply, in the case where a qualified company split, etc. prescribed in is carried out on or after the Effective Date, to the taxed retained amount prescribed in (limited to that pertaining to amounts included in gross profit and amounts to be included in gross profit in calculating the amount of income for each business year of that splitting corporation, etc. ending on or after April 1, 2000 pursuant to the provisions of of the Former Act on Special Measures Concerning Taxation, and that pertaining to amounts to be included in gross profit in calculating the amount of income for each business year of that splitting corporation, etc. pursuant to the provisions of Article 66-6, paragraph (1) of the New Act on Special Measures Concerning Taxation) of the splitting corporation, etc. prescribed in pertaining to that qualified company split, etc., which is deemed not to exist pursuant to the provisions of .

の規定は、施行日以後にに規定する適格分割等が行われる場合において、の規定によりないものとされる当該適格分割等に係るに規定する分割法人等のに規定する課税済留保金額(の規定により当該分割法人等の平成十二年四月一日以後に終了した各事業年度の所得の金額の計算上益金の額に算入した金額及び益金の額に算入する金額に係るもの並びにの規定により当該分割法人等の各事業年度の所得の金額の計算上益金の額に算入する金額に係るものに限る。)について適用する。

Supplementary Provisions, Article 38Transitional Measures Concerning Special Provisions on Calculation of Income of Mining and Manufacturing Technology Research Associations, etc.

第三十八条(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 then in force continue to govern fixed assets specified in of the Former Act on Special Measures Concerning Taxation that a corporation listed in acquired or manufactured before the Effective Date.

に掲げる法人が施行日前に取得又は製作をしたに定める固定資産については、なお従前の例による。

Supplementary Provisions, Article 39Transitional Measures Concerning Non-Application of Refund by Carryback of Losses

第三十九条(欠損金の繰戻しによる還付の不適用に関する経過措置)

The provisions then in force continue to govern the amount of loss incurred in a business year ending before the date specified in Article 1, item (xix) of the Supplementary Provisions of a small and medium-sized enterprise or a specified small and medium sized enterprise prescribed in of the Former Act on Special Measures Concerning Taxation.

に規定する中小企業者又は特定中小企業者の附則第一条第十九号に定める日前に終了した事業年度において生じた欠損金額については、なお従前の例による。

Supplementary Provisions, Article 40Transitional Measures Concerning Special Provisions on Taxation Where There Are Losses from Partnership Businesses

第四十条(組合事業に係る損失がある場合の課税の特例に関する経過措置)

The provisions of Article 67-12 of the New Act on Special Measures Concerning Taxation apply to partnership contracts (meaning partnership contracts prescribed in (excluding those pertaining to the lease of aircraft to be used for a business pertaining to the permission under that are concluded before April 1, 2007); hereinafter the same applies in this paragraph) concluded on or after the Effective Date, and to the partnership contract pertaining to the succession of a corporation that, on or after the Effective Date, succeeds to the status of a partner prescribed in Article 67-12, paragraph (1) of the New Act on Special Measures Concerning Taxation (hereinafter referred to as a "partner" in this paragraph) pertaining to a partnership contract (excluding succession through a qualified merger to the status of a partner pertaining to a partnership contract concluded before the Effective Date and any other succession specified by Cabinet Order).

の規定は、施行日以後に締結される組合契約(に規定する組合契約(平成十九年四月一日前に締結されるの許可に係る事業の用に供する航空機の賃貸に係るものを除く。)をいう。以下この項において同じ。)及び施行日以後に組合契約に係るに規定する組合員(以下この項において「組合員」という。)たる地位の承継(施行日前に締結された組合契約に係る組合員たる地位の適格合併による承継その他の政令で定める承継を除く。)を受ける法人の当該承継に係る組合契約について適用する。

The provisions of Article 67-13 of the New Act on Special Measures Concerning Taxation apply to limited liability business partnership agreements prescribed in Article 67-13, paragraph (1) of the New Act on Special Measures Concerning Taxation that are concluded on or after the date specified in Article 1, item (vii) of the Supplementary Provisions.

の規定は、附則第一条第七号に定める日以後に締結されるに規定する有限責任事業組合契約について適用する。

Supplementary Provisions, Article 41Transitional Measures Concerning Special Provisions on Taxation on Profit from Redemption of Specified Short-Term Government Bonds

第四十一条(特定短期国債の償還差益の課税の特例に関する経過措置)

The provisions of Article 67-16, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to profit from redemption prescribed in of specified short-term government bonds prescribed in that belong to the trust property of a foreign investment trust prescribed in Article 67-16, paragraph (4) of the New Act on Special Measures Concerning Taxation and for which a foreign corporation that is the trustee of a foreign investment trust prescribed in receives, on or after the Effective Date, a specified book-entry transfer record, etc. prescribed in Article 41-12, paragraph (9) of the New Act on Special Measures Concerning Taxation, and the provisions then in force continue to govern profit from redemption prescribed in of the Former Act on Special Measures Concerning Taxation of those specified short-term public and corporate bonds prescribed in of the Former Act on Special Measures Concerning Taxation that are listed in , that belong to the trust property of a foreign investment trust prescribed in of the Former Act on Special Measures Concerning Taxation and for which a foreign corporation that is the trustee of a foreign investment trust prescribed in of the Former Act on Special Measures Concerning Taxation received, before the Effective Date, a specified book-entry transfer record, etc. prescribed in of the Former Act on Special Measures Concerning Taxation.

の規定は、に規定する外国投資信託の受託者である外国法人が施行日以後にに規定する特定振替記載等を受けるに規定する外国投資信託の信託財産に属するに規定する特定短期国債のに規定する償還差益について適用し、に規定する外国投資信託の受託者である外国法人が施行日前にに規定する特定振替記載等を受けたに規定する外国投資信託の信託財産に属するに規定する特定短期公社債のうちに掲げるもののに規定する償還差益については、なお従前の例による。

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