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Supplementary Provisions

附　則

Supplementary Provisions, Article 1Effective Date

第一条（施行期日）

This Act comes into effect on April 1, 2006; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.

この法律は、平成十八年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。

the following provisions: May 1, 2006;

次に掲げる規定　平成十八年五月一日

Omitted

略

the provisions in amending , the provisions amending (limited to the part replacing "Chapter III" with ""), the provisions amending (limited to the part replacing "" with "" and the part replacing "" with "") and the provisions amending (limited to the part replacing "" with ""), and the provisions of Article 152 of the Supplementary Provisions;

中の改正規定、の改正規定（「第三章」を「」に改める部分に限る。）、の改正規定（「」を「」に改める部分及び「」を「」に改める部分に限る。）及びの改正規定（「」を「」に改める部分に限る。）並びに附則第百五十二条の規定

the provisions in amending (excluding the part adding "(Act No. 114 of 1972)" after "Cable Television Broadcasting Act" in of the table in ), the provisions amending (excluding the part adding "(Act No. 86 of 1984)" after "Telecommunications Business Act" in of the table in ) and the provisions amending , and the provisions of Article 83, paragraph (5), Article 107, paragraph (5) and Article 133, paragraph (5) of the Supplementary Provisions: June 1, 2006;

中の改正規定（の表の中「有線テレビジョン放送法」の下に「（）」を加える部分を除く。）、の改正規定（の表の中「電気通信事業法」の下に「（）」を加える部分を除く。）及びの改正規定並びに附則第八十三条第五項、第百七条第五項及び第百三十三条第五項の規定　平成十八年六月一日

the following provisions: July 1, 2006;

次に掲げる規定　平成十八年七月一日

Omitted

略

the provisions in amending and the provisions amending (excluding the part replacing "March 31, 2006" with "March 31, 2007"), and the provisions of Articles 153 through 157 and of the Supplementary Provisions;

中の改正規定及びの改正規定（「平成十八年三月三十一日」を「平成十九年三月三十一日」に改める部分を除く。）並びに附則第百五十三条から第百五十七条まで及びの規定

the following provisions: October 1, 2006;

次に掲げる規定　平成十八年十月一日

Omitted

略

the provisions in amending (excluding the part deleting , renumbering as , renumbering as , and renumbering as ), the provisions amending , the provisions deleting , the provisions renumbering as , the provisions amending (excluding the part replacing "" with ""), the provisions amending , the provisions amending (excluding the part pertaining to and the part pertaining to ), the provisions amending , the provisions amending (limited to the part replacing " and " with " and "), the provisions amending (excluding the part pertaining to , the part pertaining to and , the part pertaining to , the part pertaining to , the part replacing "" and "" with "" in , and the part replacing "" and "" with "" in ), the provisions amending (excluding the part pertaining to and the part pertaining to ), the provisions amending (excluding the part pertaining to and the part pertaining to ), the provisions amending , the provisions amending (excluding the part replacing "" with ""), the provisions amending , the provisions amending (excluding the part pertaining to and the part pertaining to ), the provisions amending , the provisions amending (limited to the part replacing " and " with " and "), the provisions amending (excluding the part pertaining to , the part pertaining to , the part pertaining to , the part pertaining to , the part pertaining to , the part replacing "" and "" with "" in , and the part replacing "" and "" with "" in ), the provisions amending (excluding the part pertaining to and the part pertaining to ), the provisions amending (excluding the part pertaining to and the part pertaining to ), the provisions deleting and , and the provisions renumbering as , and the provisions amending , and the provisions of Article 86, paragraph (2), Article 93, paragraph (1), Article 112, paragraphs (3), (15), (17) and (19), Article 119, paragraph (2), Article 120, paragraph (1), Article 138, paragraphs (3), (15), (17) and (19), Article 145, paragraph (2) and Article 146, paragraph (1) of the Supplementary Provisions;

中の改正規定（を削り、をとし、をとし、をとする部分を除く。）、の改正規定、を削る改正規定、をとする改正規定、の改正規定（「」を「」に改める部分を除く。）、の改正規定、の改正規定（に係る部分及びに係る部分を除く。）、の改正規定、の改正規定（「及び」を「及び」に改める部分に限る。）、の改正規定（に係る部分、及びに係る部分、に係る部分、に係る部分、中「」及び「」を「」に改める部分並びに中「」及び「」を「」に改める部分を除く。）、の改正規定（に係る部分及びに係る部分を除く。）、の改正規定（に係る部分及びに係る部分を除く。）、の改正規定、の改正規定（「」を「」に改める部分を除く。）、の改正規定、の改正規定（に係る部分及びに係る部分を除く。）、の改正規定、の改正規定（「及び」を「及び」に改める部分に限る。）、の改正規定（に係る部分、に係る部分、に係る部分、に係る部分、に係る部分、中「」及び「」を「」に改める部分並びに中「」及び「」を「」に改める部分を除く。）、の改正規定（に係る部分及びに係る部分を除く。）、の改正規定（に係る部分及びに係る部分を除く。）、及びを削る改正規定、をとする改正規定並びにの改正規定並びに附則第八十六条第二項、第九十三条第一項、第百十二条第三項、第十五項、第十七項及び第十九項、第百十九条第二項、第百二十条第一項、第百三十八条第三項、第十五項、第十七項及び第十九項、第百四十五条第二項並びに第百四十六条第一項の規定

the following provisions: January 1, 2007;

次に掲げる規定　平成十九年一月一日

Omitted

略

the provisions in amending , the provisions adding three paragraphs to , the provisions amending (excluding the part pertaining to ), the provisions deleting , the provisions amending , the provisions amending , the provisions amending , the provisions amending and the provisions amending , and the provisions of Article 85, Article 88, paragraph (3), Article 92, Article 99, Article 117, Article 123, Article 143 and Article 147 of the Supplementary Provisions;

中の改正規定、に三項を加える改正規定、の改正規定（に係る部分を除く。）、を削る改正規定、の改正規定、の改正規定、の改正規定、の改正規定及びの改正規定並びに附則第八十五条、第八十八条第三項、第九十二条、第九十九条、第百十七条、第百二十三条、第百四十三条及び第百四十七条の規定

the following provisions: the date on which the Companies Act (Act No. 86 of 2005) comes into effect;

次に掲げる規定　会社法（平成十七年法律第八十六号）の施行の日

Omitted

略

the provisions in amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending (excluding the part adding three paragraphs to ), the provisions amending , the provisions amending (excluding the part deleting , the part renumbering as , the part pertaining to , and the part renumbering as ), the provisions amending (excluding the part pertaining to ), the provisions amending , the provisions amending , the provisions amending , the provisions amending (excluding the part pertaining to ), the provisions amending (excluding the part replacing "" with "" in ), the provisions amending (excluding the part replacing "" with "" in ), the provisions amending , the provisions amending , the provisions amending (excluding the part replacing "March 31, 2006" with "March 31, 2008" in ), the provisions amending (excluding the part replacing "March 31, 2006" with "March 31, 2008" in ), the provisions amending (excluding the part replacing "March 31, 2006" with "March 31, 2008" in ), the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending (excluding the part adding one item after ), the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending (limited to the part replacing "amount of capital or contributions" with "amount of stated capital or amount of contributed capital"), the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending (limited to the part deleting ", at the end of that business year" and replacing "the method of transferring to an allowance account by accounting as an expense or loss (in the finalized settlement of accounts, ... profit or" with "the method of setting aside as a reserve in the finalized settlement of accounts for that business year (by the day on which the settlement of accounts for that business year is finalized"), the provisions amending (limited to the part replacing "as a special account" with "by the method of establishing a special account (including the method of setting aside as a reserve through appropriation of surplus by the day on which the settlement of accounts for that business year is finalized)"), the provisions amending (limited to the part replacing "at the end of" with "in the finalized settlement of accounts for"), the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending (excluding the part pertaining to ), the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending (excluding the part replacing "" with ""), the provisions amending , the provisions deleting , the provisions amending , the provisions amending , the provisions deleting and , the provisions amending , the provisions renumbering as , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending (limited to the part adding "(Act No. 97 of 2000)" after "Act Partially Amending the Act on the Securitization of Specified Assets by Specific Purpose Companies, etc."), the provisions amending , the provisions amending (excluding the part pertaining to ), the provisions amending , the provisions amending , the provisions amending , the provisions amending (excluding the part replacing "March 31, 2006" with "March 31, 2008" in ), the provisions amending (excluding the part replacing "March 31, 2006" with "March 31, 2008" in ), the provisions amending (excluding the part replacing "March 31, 2006" with "March 31, 2008" in ), the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending (excluding the part adding "or " after "" and the part adding one item after ), the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending (limited to the part replacing "amount of capital or contributions" with "amount of stated capital or amount of contributed capital"), the provisions deleting , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending (limited to the part deleting ", at the end of that consolidated business year" and replacing "the method of transferring to an allowance account by accounting as an expense or loss (in the finalized settlement of accounts of that consolidated parent corporation or its consolidated subsidiary corporation, ... profit or" with "the method of setting aside as a reserve in the finalized settlement of accounts of that consolidated parent corporation or its consolidated subsidiary corporation for that consolidated business year (by the day on which the settlement of accounts of that consolidated parent corporation or its consolidated subsidiary corporation for that consolidated business year is finalized"), the provisions amending (excluding the part replacing "March 31, 2006" with "March 31, 2011", "" with "" and "" with ""), the provisions amending (excluding the part replacing "" with ""), the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending (excluding the part pertaining to ), the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions deleting , the provisions amending , the provisions amending (excluding the part renumbering as and the part adding one paragraph after ), the provisions amending , the provisions amending (excluding the part replacing "March 31, 2006" with "March 31, 2009", the part replacing "3.5/1,000" with "5/1,000" in the provisions of , the part pertaining to , the part replacing "1/1,000" with "3/1,000" in , the part adding one paragraph to , and the part renumbering as ), the provisions amending (excluding the part pertaining to and the part renumbering as ), the provisions amending (excluding the part replacing "" with "" and the part renumbering as ), the provisions amending (limited to the part deleting "or limited company" in , the part deleting "or limited company" in and the part deleting "or limited company" in ), the provisions amending (excluding the part replacing "March 31, 2006" with "March 31, 2008"), the provisions amending and the provisions amending (excluding the part replacing ", (n) of " with ", (n) of "), and the provisions amending , and the provisions of Articles 77 and 78, Article 88, paragraphs (1) and (2), Article 90, paragraphs (1) through (6) and (9), Article 91, Article 93, paragraph (2), Articles 94, 95, 97, 98 and 108, Article 109, paragraph (1), Articles 110 and 111, Article 112, paragraphs (1), (2), (10), (14), (16), (18) and (20), Articles 115, 116 and 118, Article 120, paragraph (3), Article 121, paragraphs (1) and (2), Articles 122, 124, 127, 128 and 134, Article 135, paragraph (1), Article 136, Article 138, paragraphs (1), (2), (10), (14), (16), (18) and (20), and Articles 141, 142 and 144 of the Supplementary Provisions;

中の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定（に三項を加える部分を除く。）、の改正規定、の改正規定（を削る部分、をとする部分、に係る部分及びをとする部分を除く。）、の改正規定（に係る部分を除く。）、の改正規定、の改正規定、の改正規定、の改正規定（に係る部分を除く。）、の改正規定（中「」を「」に改める部分を除く。）、の改正規定（中「」を「」に改める部分を除く。）、の改正規定、の改正規定、の改正規定（中「平成十八年三月三十一日」を「平成二十年三月三十一日」に改める部分を除く。）、の改正規定（中「平成十八年三月三十一日」を「平成二十年三月三十一日」に改める部分を除く。）、の改正規定（中「平成十八年三月三十一日」を「平成二十年三月三十一日」に改める部分を除く。）、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定（の次に一号を加える部分を除く。）、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定（「資本又は出資の金額」を「資本金の額又は出資金の額」に改める部分に限る。）、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定（「、当該事業年度終了の時において」を削り、「損金経理により引当金勘定に繰り入れる方法（確定した決算において利益又は」を「当該事業年度の確定した決算において積立金として積み立てる方法（当該事業年度の決算の確定の日までに」に改める部分に限る。）、の改正規定（「特別勘定として」を「特別勘定を設ける方法（当該事業年度の決算の確定の日までに剰余金の処分により積立金として積み立てる方法を含む。）により」に改める部分に限る。）、の改正規定（「終了の時において」を「の確定した決算」に改める部分に限る。）、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定（に係る部分を除く。）、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定（「」を「」に改める部分を除く。）、の改正規定、を削る改正規定、の改正規定、の改正規定、及びを削る改正規定、の改正規定、をとする改正規定、の改正規定、イの改正規定、の改正規定、の改正規定、の改正規定（「特定目的会社による特定資産の流動化に関する法律等の一部を改正する法律」の下に「（）」を加える部分に限る。）、の改正規定、の改正規定（に係る部分を除く。）、の改正規定、の改正規定、の改正規定、の改正規定（中「平成十八年三月三十一日」を「平成二十年三月三十一日」に改める部分を除く。）、の改正規定（中「平成十八年三月三十一日」を「平成二十年三月三十一日」に改める部分を除く。）、の改正規定（中「平成十八年三月三十一日」を「平成二十年三月三十一日」に改める部分を除く。）、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定（「」の下に「又は」を加える部分及びの次に一号を加える部分を除く。）、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定（「資本又は出資の金額」を「資本金の額又は出資金の額」に改める部分に限る。）、ハを削る改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定（「、当該連結事業年度終了の時において」を削り、「損金経理により引当金勘定に繰り入れる方法（当該連結親法人又はその連結子法人の確定した決算において利益又は」を「当該連結親法人又はその連結子法人の当該連結事業年度に係る確定した決算において積立金として積み立てる方法（当該連結親法人又はその連結子法人の当該連結事業年度に係る決算の確定の日までに」に改める部分に限る。）、の改正規定（「平成十八年三月三十一日」を「平成二十三年三月三十一日」に、「」を「」に、「」を「」に改める部分を除く。）、の改正規定（「」を「」に改める部分を除く。）、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定（に係る部分を除く。）、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、を削る改正規定、の改正規定、の改正規定（をとする部分及びの次に一項を加える部分を除く。）、の改正規定、の改正規定（「平成十八年三月三十一日」を「平成二十一年三月三十一日」に改める部分、の規定中「千分の三・五」を「千分の五」に改める部分、に係る部分、中「千分の一」を「千分の三」に改める部分、に一項を加える部分及びをとする部分を除く。）、の改正規定（に係る部分及びをとする部分を除く。）、の改正規定（「」を「」に改める部分及びをとする部分を除く。）、の改正規定（中「又は有限会社」を削る部分、中「又は有限会社」を削る部分及び中「又は有限会社」を削る部分に限る。）、の改正規定（「平成十八年三月三十一日」を「平成二十年三月三十一日」に改める部分を除く。）、の改正規定、の改正規定（「（一）カ」を「（一）カ」に改める部分を除く。）並びにの改正規定並びに附則第七十七条、第七十八条、第八十八条第一項及び第二項、第九十条第一項から第六項まで及び第九項、第九十一条、第九十三条第二項、第九十四条、第九十五条、第九十七条、第九十八条、第百八条、第百九条第一項、第百十条、第百十一条、第百十二条第一項、第二項、第十項、第十四項、第十六項、第十八項及び第二十項、第百十五条、第百十六条、第百十八条、第百二十条第三項、第百二十一条第一項及び第二項、第百二十二条、第百二十四条、第百二十七条、第百二十八条、第百三十四条、第百三十五条第一項、第百三十六条、第百三十八条第一項、第二項、第十項、第十四項、第十六項、第十八項及び第二十項、第百四十一条、第百四十二条並びに第百四十四条の規定

Omitted

略

the following provisions: the date specified in ;

次に掲げる規定　に定める日

Omitted

略

the provisions in amending ;

中の改正規定

the provisions in amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "" with "" and the part replacing "" with ""), the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending (limited to the part replacing "" with ""), the provisions adding one Article after in Chapter II, Section 4, Subsection 8 of , the provisions amending (limited to the part replacing "" with ""), the provisions amending , the provisions amending (limited to the part replacing "" with ""), the provisions amending , the provisions amending and , the provisions amending (limited to the part replacing "" with ""), the provisions amending , the provisions amending and , and the provisions adding one Article after in Chapter III, Section 19, Subsection 4 of , and the provisions of Article 89, paragraph (11), Article 112, paragraph (21) and Article 138, paragraph (21) of the Supplementary Provisions: the date on which the comes into effect;

中租税特別措置法の目次の改正規定（「」を「」に改める部分及び「」を「」に改める部分に限る。）、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定（「」を「」に改める部分に限る。）、第二章第四節第八款中の次に一条を加える改正規定、の改正規定（「」を「」に改める部分に限る。）、の改正規定、の改正規定（「」を「」に改める部分に限る。）、の改正規定、及びの改正規定、の改正規定（「」を「」に改める部分に限る。）、の改正規定、及びの改正規定並びに第三章第十九節第四款中の次に一条を加える改正規定並びに附則第八十九条第十一項、第百十二条第二十一項及び第百三十八条第二十一項の規定　の施行の日

the provisions in amending , the provisions amending , the provisions amending (excluding the part deleting , the part renumbering (c) of as (b) of and (d) of as (c) of , and the part pertaining to ), the provisions amending the table in , the provisions amending , the provisions amending , the provisions amending (excluding the part replacing "" with "", the part deleting , the part renumbering (c) of as (b) of and (d) of as (c) of , and the part pertaining to ) and the provisions amending , and the provisions of Article 83, paragraphs (10) and (11), Article 89, paragraphs (1), (2), (4), (6) and (10), Article 107, paragraphs (12) and (13), Article 112, paragraphs (4), (5), (7) and (9), Article 133, paragraphs (12) and (13), and Article 138, paragraphs (4), (5), (7) and (9) of the Supplementary Provisions: the date on which the comes into effect;

中の改正規定、の改正規定、の改正規定（ロを削る部分、ハをロとし、ニをハとする部分及びに係る部分を除く。）、の表の改正規定、の改正規定、の改正規定、の改正規定（「」を「」に改める部分、ロを削る部分、ハをロとし、ニをハとする部分及びに係る部分を除く。）及びの改正規定並びに附則第八十三条第十項及び第十一項、第八十九条第一項、第二項、第四項、第六項及び第十項、第百七条第十二項及び第十三項、第百十二条第四項、第五項、第七項及び第九項、第百三十三条第十二項及び第十三項並びに第百三十八条第四項、第五項、第七項及び第九項の規定　中心市街地における市の施行の日

the provisions in amending (limited to the part adding one item after ), the provisions amending , the provisions amending (limited to the part adding "or " after "" and the part adding one item after ) and the provisions amending , and the provisions of Article 109, paragraph (7) and Article 135, paragraph (7) of the Supplementary Provisions: the date on which the comes into effect;

中の改正規定（の次に一号を加える部分に限る。）、の改正規定、の改正規定（「」の下に「又は」を加える部分及びの次に一号を加える部分に限る。）及びの改正規定並びに附則第百九条第七項及び第百三十五条第七項の規定　の施行の日

the provisions in adding two Articles after (limited to the part pertaining to ): the date on which the comes into effect.

中の次に二条を加える改正規定（に係る部分に限る。）　の施行の日

Supplementary Provisions, Article 76Principles of Transitional Measures Concerning Special Provisions on Income Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation

第七十六条（租税特別措置法の一部改正に伴う所得税の特例に関する経過措置の原則）

Unless otherwise provided, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended by the provisions of (hereinafter referred to as "the New Act on Special Measures Concerning Taxation" through Article 155 of the Supplementary Provisions) apply to income tax for 2006 and subsequent years, and the provisions then in force continue to govern income tax for 2005 and prior years.

の規定による改正後の租税特別措置法（以下附則第百五十五条までにおいて「新租税特別措置法」という。）第二章の規定は、別段の定めがあるものを除くほか、平成十八年分以後の所得税について適用し、平成十七年分以前の所得税については、なお従前の例による。

Supplementary Provisions, Article 77Transitional Measures Concerning Dividend Income for Which No Final Return Is Required

第七十七条（確定申告を要しない配当所得に関する経過措置）

The provisions of Article 8-5, paragraphs (1) and (3) of the New Act on Special Measures Concerning Taxation apply to dividends, etc. prescribed in and that an individual is to receive, for which the record date referred to in and pertaining to the payment of those dividends, etc. falls on or after the Effective Date of the Companies Act, and the provisions then in force continue to govern dividends, etc. prescribed in and prior to the amendment by the provisions of (hereinafter referred to as "the Former Act on Special Measures Concerning Taxation" through Article 151 of the Supplementary Provisions) that an individual is to receive, for which the record date pertaining to the payment of those dividends, etc. falls before the Effective Date of the Companies Act.

及びの規定は、個人が支払を受けるべき及びに規定する配当等で当該配当等の支払に係る及びの基準日が会社法施行日以後であるものについて適用し、個人が支払を受けるべきの規定による改正前の租税特別措置法（以下附則第百五十一条までにおいて「旧租税特別措置法」という。）及びに規定する配当等で当該配当等の支払に係る基準日が会社法施行日前であるものについては、なお従前の例による。

Supplementary Provisions, Article 78Transitional Measures Concerning Special Provisions on Withholding Tax Rates, etc. for Dividends, etc. on Listed Shares, etc.

第七十八条（上場株式等の配当等に係る源泉徴収税率等の特例に関する経過措置）

The provisions of Article 9-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to dividends, etc. prescribed in that an individual or corporation is to receive, for which the record date referred to in pertaining to the payment of those dividends, etc. falls on or after the Effective Date of the Companies Act, and the provisions then in force continue to govern dividends, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that an individual or corporation is to receive, for which the record date pertaining to the payment of those dividends, etc. falls before the Effective Date of the Companies Act.

の規定は、個人又は法人が支払を受けるべきに規定する配当等で当該配当等の支払に係るの基準日が会社法施行日以後であるものについて適用し、個人又は法人が支払を受けるべきに規定する配当等で当該配当等の支払に係る基準日が会社法施行日前であるものについては、なお従前の例による。

Supplementary Provisions, Article 79Transitional Measures Concerning the Special Income Tax Credit Where Experimental Research Has Been Conducted

第七十九条（試験研究を行った場合の所得税額の特別控除に関する経過措置）

The provisions of Article 10 of the New Act on Special Measures Concerning Taxation apply to the amount of experimental research expenses prescribed in and the amount of special experimental research expenses prescribed in that are included in necessary expenses in calculating the amount of business income for each year from 2007 onward, and the provisions then in force continue to govern the amount of experimental research expenses prescribed in of the Former Act on Special Measures Concerning Taxation, the amount of special experimental research expenses prescribed in and the amount of special joint experimental research expenses prescribed in that are included in necessary expenses in calculating the amount of business income for each year up to 2006.

の規定は、平成十九年以後の各年分の事業所得の金額の計算上必要経費に算入されるに規定する試験研究費の額及びに規定する特別試験研究費の額について適用し、平成十八年以前の各年分の事業所得の金額の計算上必要経費に算入されるに規定する試験研究費の額、に規定する特別試験研究費の額及びに規定する特別共同試験研究費の額については、なお従前の例による。

Necessary transitional measures concerning the enforcement of the provisions of Article 10, paragraph (3) or (5) of the New Act on Special Measures Concerning Taxation in the case where, of the amount of experimental research expenses prescribed in that is included in necessary expenses in calculating the amount of business income for the year for which an individual prescribed in or seeks the application of those provisions or for each year preceding that year, there is an amount included in necessary expenses as the depreciation allowance for equipment for development research prescribed in of the Former Act on Special Measures Concerning Taxation, are specified by Cabinet Order.

又はに規定する個人のこれらの規定の適用を受けようとする年又はその年の前年の各年分の事業所得の金額の計算上必要経費に算入されるに規定する試験研究費の額のうち、に規定する開発研究用設備の償却費として必要経費に算入された金額がある場合における又はの規定の施行に関し必要な経過措置は、政令で定める。

Supplementary Provisions, Article 80Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Small and Medium-Sized Enterprises Have Acquired Machinery, etc.

第八十条（中小企業者が機械等を取得した場合等の特別償却又は所得税額の特別控除に関する経過措置）

The provisions of Article 10-3 of the New Act on Special Measures Concerning Taxation apply to depreciable assets listed in the items of that an individual acquires or manufactures, or leases, on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the items of of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured, or leased, before the Effective Date.

の規定は、個人が施行日以後に取得若しくは製作又は賃借をする各号に掲げる減価償却資産について適用し、個人が施行日前に取得若しくは製作又は賃借をした各号に掲げる減価償却資産については、なお従前の例による。

Supplementary Provisions, Article 81Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Information Infrastructure Enhancement Equipment, etc. Has Been Acquired

第八十一条（情報基盤強化設備等を取得した場合等の特別償却又は所得税額の特別控除に関する経過措置）

The provisions of Article 10-6 of the New Act on Special Measures Concerning Taxation apply to information infrastructure enhancement equipment, etc. prescribed in that an individual acquires or manufactures, or leases, on or after the Effective Date.

の規定は、個人が施行日以後に取得若しくは製作又は賃借をするに規定する情報基盤強化設備等について適用する。

Supplementary Provisions, Article 82Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Information and Communications Equipment, etc. Has Been Acquired

第八十二条（情報通信機器等を取得した場合等の特別償却又は所得税額の特別控除に関する経過措置）

With regard to income tax in the case where an individual has used information and communications equipment, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that the individual acquired or manufactured, or leased, before the Effective Date for the business prescribed in , the provisions of remain in force. In this case, in , the word "又は" (or) in the phrase " or " in is deemed to be replaced with "若しくは" (or, joining a smaller group of alternatives), the phrase "if there is an amount to be deducted, that amount" in with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-6, paragraph (3) or (4) of the Act on Special Measures Concerning Taxation as amended by the provisions of , those amounts", the phrase "Article 10-6, paragraph (3) of the Act on Special Measures Concerning Taxation" in with " prior to the amendment by the provisions of , which remains in force pursuant to the provisions of Article 82 of the Supplementary Provisions of that Act", and the phrase "Article 10-6, paragraph (11) of the Act on Special Measures Concerning Taxation" in with " prior to the amendment by the provisions of , which remains in force pursuant to the provisions of Article 82 of the Supplementary Provisions of that Act".

個人が施行日前に取得若しくは製作又は賃借をしたに規定する情報通信機器等をに規定する事業の用に供した場合における所得税については、の規定は、なおその効力を有する。この場合において、中「又は」とあるのは「若しくは」と、「控除される金額がある場合には、当該金額」とあるのは「の規定による改正後の若しくはの規定によりその年分の総所得金額に係る所得税の額から控除される金額がある場合には、これらの金額」と、中「」とあるのは「所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第八十二条の規定によりなおその効力を有するものとされるの規定による改正前の」と、中「」とあるのは「所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第八十二条の規定によりなおその効力を有するものとされるの規定による改正前の」とする。

Supplementary Provisions, Article 83Transitional Measures Concerning Depreciation by Individuals

第八十三条（個人の減価償却に関する経過措置）

The provisions of Article 11, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to of the table in ) apply to depreciable assets listed in the middle column of of which an individual makes an acquisition, etc. (meaning acquisition, or manufacture or construction; hereinafter the same applies in this Article) on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the middle column of of the table in of the Former Act on Special Measures Concerning Taxation of which an individual made an acquisition, etc. before the Effective Date.

（の表のに係る部分に限る。）の規定は、個人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をするの中欄に掲げる減価償却資産について適用し、個人が施行日前に取得等をしたの表のの中欄に掲げる減価償却資産については、なお従前の例による。

The provisions then in force continue to govern depreciable assets listed in the middle column of of the table in of the Former Act on Special Measures Concerning Taxation of which an individual made an acquisition, etc. before the Effective Date.

個人が施行日前に取得等をしたの表のの中欄に掲げる減価償却資産については、なお従前の例による。

The provisions of Article 11-2, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to of the table in ) apply to depreciable assets listed in the third column of of which an individual makes an acquisition, etc. on or after the Effective Date.

（の表のに係る部分に限る。）の規定は、個人が施行日以後に取得等をするの第三欄に掲げる減価償却資産について適用する。

The provisions then in force continue to govern equipment for development research prescribed in of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date.

個人が施行日前に取得又は製作をしたに規定する開発研究用設備については、なお従前の例による。

The provisions of Article 11-4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to depreciable assets listed in the middle column of of the table in of which an individual makes an acquisition, etc. on or after June 1, 2006, and the provisions then in force continue to govern depreciable assets listed in the middle column of of the table in of the Former Act on Special Measures Concerning Taxation of which an individual made an acquisition, etc. before that date.

の規定は、個人が平成十八年六月一日以後に取得等をするの表のの中欄に掲げる減価償却資産について適用し、個人が同日前に取得等をしたの表のの中欄に掲げる減価償却資産については、なお従前の例による。

The provisions then in force continue to govern depreciable assets listed in the middle column of of the table in of the Former Act on Special Measures Concerning Taxation of which an individual made an acquisition, etc. before the Effective Date.

個人が施行日前に取得等をしたの表のの中欄に掲げる減価償却資産については、なお従前の例による。

The provisions of Article 11-7, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to recycling equipment, etc. prescribed in of which an individual makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern recycling equipment, etc. prescribed in of the Former Act on Special Measures Concerning Taxation of which an individual made an acquisition, etc. before the Effective Date.

の規定は、個人が施行日以後に取得等をするに規定する再商品化設備等について適用し、個人が施行日前に取得等をしたに規定する再商品化設備等については、なお従前の例による。

With regard to depreciable assets specified in of the Former Act on Special Measures Concerning Taxation held by an individual who obtained, before the Effective Date, the certification referred to in for a joint improvement plan prescribed in , the provisions of (limited to the part pertaining to ) remain in force.

に規定する共同改善計画につきの認定を施行日前に受けた個人の有するに定める減価償却資産については、（に係る部分に限る。）の規定は、なおその効力を有する。

With regard to fishing vessels prescribed in of the Former Act on Special Measures Concerning Taxation held by an individual who obtained, before the Effective Date, the certification referred to in for an improvement plan prescribed in , the provisions of remain in force.

に規定する改善計画につきの認定を施行日前に受けた個人の有するに規定する漁船については、の規定は、なおその効力を有する。

The provisions of Article 14 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to ) apply to good-quality rental housing in a central urban area prescribed in that an individual acquires or newly builds on or after the date specified in Article 1, item (x) of the Supplementary Provisions.

（に係る部分に限る。）の規定は、個人が附則第一条第十号に定める日以後に取得又は新築をするに規定する中心市街地優良賃貸住宅について適用する。

With regard to specified good-quality rental housing prescribed in of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly built on or before March 31, 2006, the provisions of (limited to the part pertaining to ) remain in force.

個人が平成十八年三月三十一日以前に取得又は新築をしたに規定する特定優良賃貸住宅については、（に係る部分に限る。）の規定は、なおその効力を有する。

Supplementary Provisions, Article 84Transitional Measures Concerning Reserves of Individuals

第八十四条（個人の準備金に関する経過措置）

With regard to the calculation of the amount of business income for each year from 2006 onward of an individual listed in the left-hand column of of the table in of the Former Act on Special Measures Concerning Taxation who has concluded a trust contract pertaining to trust property entrusted before the Effective Date in the manner specified by the Cabinet Order prescribed in , the provisions of remain in force. In this case, the phrase "March 31, 2007" in is deemed to be replaced with "the day on which the final disposal of waste prescribed in the middle column of of that table is completed".

施行日前にロに規定する政令で定めるところにより委託している信託財産に係る信託の契約を締結しているの表のの上欄に掲げる個人の平成十八年以後の各年分の事業所得の金額の計算については、の規定は、なおその効力を有する。この場合において、中「平成十九年三月三十一日」とあるのは、「同表のの中欄に規定する廃棄物の最終処分の終了の日」とする。

Supplementary Provisions, Article 85Transitional Measures Concerning Special Provisions on Taxation on Agricultural Income from the Sale of Beef Cattle

第八十五条（肉用牛の売却による農業所得の課税の特例に関する経過措置）

The provisions of Article 25, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to income tax for 2007 and subsequent years, and the provisions then in force continue to govern income tax for 2006 and prior years.

の規定は、平成十九年分以後の所得税について適用し、平成十八年分以前の所得税については、なお従前の例による。

Supplementary Provisions, Article 86Transitional Measures Concerning Special Provisions on the Calculation of Income from Social Insurance Medical Fees

第八十六条（社会保険診療報酬の所得計算の特例に関する経過措置）

The provisions of Article 26 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to and ) apply to social insurance medical care prescribed in that is provided on or after the Effective Date, and the provisions then in force continue to govern social insurance medical care prescribed in of the Former Act on Special Measures Concerning Taxation that was provided before the Effective Date.

（及びに係る部分に限る。）の規定は、施行日以後に行われるに規定する社会保険診療について適用し、施行日前に行われたに規定する社会保険診療については、なお従前の例による。

The provisions of Article 26 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to ) apply to social insurance medical care prescribed in that is provided on or after October 1, 2006, and the provisions then in force continue to govern social insurance medical care prescribed in of the Former Act on Special Measures Concerning Taxation that was provided before that date.

（に係る部分に限る。）の規定は、平成十八年十月一日以後に行われるに規定する社会保険診療について適用し、同日前に行われたに規定する社会保険診療については、なお従前の例による。

Supplementary Provisions, Article 87Transitional Measures Concerning Special Provisions on the Inclusion in Necessary Expenses of the Acquisition Cost of Small-Amount Depreciable Assets of Small and Medium-Sized Enterprises

第八十七条（中小企業者の少額減価償却資産の取得価額の必要経費算入の特例に関する経過措置）

The provisions of Article 28-2 of the New Act on Special Measures Concerning Taxation apply to small-amount depreciable assets prescribed in that an individual acquires, or manufactures or constructs, on or after the Effective Date, and the provisions then in force continue to govern small-amount depreciable assets prescribed in of the Former Act on Special Measures Concerning Taxation that an individual acquired, or manufactured or constructed, before the Effective Date.

の規定は、個人が施行日以後に取得又は製作若しくは建設をするに規定する少額減価償却資産について適用し、個人が施行日前に取得又は製作若しくは建設をしたに規定する少額減価償却資産については、なお従前の例による。

Supplementary Provisions, Article 88Transitional Measures Concerning Tax Exemption, etc. for Economic Benefits from the Acquisition of Shares through the Exercise of Share Options, etc. Granted to Specified Directors, etc.

第八十八条（特定の取締役等が受ける新株予約権等の行使による株式の取得に係る経済的利益の非課税等に関する経過措置）

The provisions of Article 29-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to and ) apply to shares pertaining to specified share options, etc. prescribed in that are granted to a director, etc. prescribed in under a contract referred to in concluded based on a grant resolution prescribed in adopted on or after the Effective Date of the Companies Act, and the provisions then in force continue to govern shares pertaining to specified share options, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that are granted to a director, etc. prescribed in under a contract referred to in concluded based on a grant resolution prescribed in adopted before the Effective Date of the Companies Act.

（及びに係る部分に限る。）の規定は、に規定する取締役等が会社法施行日以後に行われるに規定する付与決議に基づき締結されるの契約により与えられるに規定する特定新株予約権等に係る株式について適用し、に規定する取締役等が会社法施行日前に行われたに規定する付与決議に基づき締結されたの契約により与えられるに規定する特定新株予約権等に係る株式については、なお従前の例による。

With regard to share options prescribed in of the Former Act on Special Measures Concerning Taxation (hereinafter referred to as "old share options" in this paragraph) that are granted to an individual prescribed in who is an executive officer under a contract concluded based on a grant resolution prescribed in adopted before the Effective Date of the Companies Act (limited to a contract that stipulates the requirements listed in the items of ), the provisions of Article 29-2 of the New Act on Special Measures Concerning Taxation apply by deeming the old share options, other than those that the individual exercised in accordance with that contract before the Effective Date of the Companies Act, to be specified share options, etc. prescribed in . In this case, the phrase "January 31 of the year following the year that includes the day of the grant" in is deemed to be replaced with "January 31, 2007".

執行役であるに規定する個人が、会社法施行日前に行われたに規定する付与決議に基づき締結された契約（各号に掲げる要件が定められているものに限る。）により与えられるに規定する新株予約権（以下この項において「旧新株予約権」という。）につき、その者が会社法施行日前に当該契約に従って当該旧新株予約権の行使をしたもの以外の旧新株予約権はに規定する特定新株予約権等とみなして、の規定を適用する。この場合において、中「その付与をした日の属する年の翌年一月三十一日」とあるのは、「平成十九年一月三十一日」とする。

The provisions of Article 29-2, paragraphs (9) through (11) of the New Act on Special Measures Concerning Taxation apply in the case where questions are asked or inspections are carried out under the provisions of on or after January 1, 2007.

の規定は、平成十九年一月一日以後にの規定による質問又は検査をする場合について適用する。

Supplementary Provisions, Article 89Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals

第八十九条（個人の譲渡所得の課税の特例に関する経過措置）

The provisions of Article 33-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to transfers of land, etc. prescribed in that an individual makes on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern transfers of land, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that an individual made before that date.

の規定は、個人が附則第一条第十号に定める日以後に行うに規定する土地等の譲渡について適用し、個人が同日前に行ったに規定する土地等の譲渡については、なお従前の例による。

The provisions of Article 34-2, paragraph (2), item (ix) of the New Act on Special Measures Concerning Taxation apply to transfers of land, etc. prescribed in Article 34-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual makes on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern transfers of land, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that an individual made before that date.

の規定は、個人が附則第一条第十号に定める日以後に行うに規定する土地等の譲渡について適用し、個人が同日前に行ったに規定する土地等の譲渡については、なお従前の例による。

The provisions then in force continue to govern the case where land, etc. prescribed in of the Former Act on Special Measures Concerning Taxation held by an individual was purchased before the Effective Date by a corporation prescribed in in order to be used for the business referred to in (limited to the part pertaining to (b)).

個人の有するに規定する土地等が、施行日前にに規定する法人に（ロに係る部分に限る。）の事業の用に供するために買い取られた場合については、なお従前の例による。

The provisions of Article 34-2, paragraph (2), item (xii) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to (b)) apply to transfers of land, etc. prescribed in Article 34-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual makes on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern transfers of land, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that an individual made before that date.

（ロに係る部分に限る。）の規定は、個人が附則第一条第十号に定める日以後に行うに規定する土地等の譲渡について適用し、個人が同日前に行ったに規定する土地等の譲渡については、なお従前の例による。

The provisions of Article 34-2, paragraph (2), item (xiii) of the New Act on Special Measures Concerning Taxation apply to transfers of land, etc. prescribed in that an individual makes on or after the Effective Date, and the provisions then in force continue to govern transfers of land, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.

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

The provisions of Article 34-2, paragraph (2), item (xix) of the New Act on Special Measures Concerning Taxation apply to transfers of land, etc. prescribed in Article 34-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual makes on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern transfers of land, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that an individual made before that date and transfers, made on or after that date, of the portion of that land, etc. that corresponds to reserved land prescribed in prior to the amendment by the provisions of , and Other Matters, pertaining to the special provisions on reserved land that the provisions then in force continue to govern pursuant to the provisions of .

の規定は、個人が附則第一条第十号に定める日以後に行うに規定する土地等の譲渡について適用し、個人が同日前に行ったに規定する土地等の譲渡及び当該土地等のうち中心市街地における市街地の整備改善及び商業等のの規定によりなお従前の例によることとされる保留地の特例に係るの規定による改正に規定する保留地に対応する部分の同日以後に行う譲渡については、なお従前の例による。

The provisions of Article 37 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to the left-hand column of of the table in ) apply to transfers of assets listed in that column that an individual makes on or after the Effective Date, and the provisions then in force continue to govern transfers of assets listed in the left-hand column of of the table in of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.

（の表のの上欄に係る部分に限る。）の規定は、個人が施行日以後に行う同欄に掲げる資産の譲渡について適用し、個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ついては、なお従前の例による。

The provisions then in force continue to govern transfers of assets listed in the left-hand column of or of the table in of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.

個人が施行日前に行ったの表の又はの上欄に掲げる資産の譲渡については、なお従前の例による。

The provisions of Article 37 of the New Act on Special Measures Concerning Taxation (limited to the part concerning the right-hand column of of the table in ) apply to assets listed in that column that an individual acquires on or after the Effective Date, and the provisions then in force continue to govern assets listed in the right-hand column of of the table in of the Former Act on Special Measures Concerning Taxation that an individual acquired before the Effective Date.

（の表のの下欄に係る部分に限る。）の規定は、個人が施行日以後に取得をする同欄に掲げる資産について適用し、個人が施行日前に取得をしたの表のの下欄に掲げる資産については、なお従前の例による。

The provisions of Article 37-5 of the New Act on Special Measures Concerning Taxation apply to transfers of assets falling under the transferred assets prescribed in Article 37-5, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual makes on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern transfers of assets falling under the transferred assets prescribed in of the Former Act on Special Measures Concerning Taxation that an individual made before that date.

の規定は、個人が附則第一条第十号に定める日以後に行うに規定する譲渡資産に該当する資産の譲渡について適用し、個人が同日前に行ったに規定する譲渡資産に該当する資産の譲渡については、なお従前の例による。

The provisions of Article 37-9-4 of the New Act on Special Measures Concerning Taxation apply to exchanges of owned adjacent land, etc. prescribed in Article 37-9-4, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual makes on or after the date specified in Article 1, item (ix) of the Supplementary Provisions.

の規定は、個人が附則第一条第九号に定める日以後に行うに規定する所有隣接土地等の交換について適用する。

Supplementary Provisions, Article 90Transitional Measures Concerning Special Provisions on Taxation on Capital Gains, etc. from Shares, etc.

第九十条（株式等に係る譲渡所得等の課税の特例に関する経過措置）

The provisions of Article 37-10, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to income from the transfer prescribed in of shares, etc. prescribed in that an individual makes on or after the effective date of the Companies Act, and the provisions then in force continue to govern income from the transfer prescribed in of shares, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that an individual made before the effective date of the Companies Act.

の規定は、個人が会社法施行日以後に行うに規定する株式等のの譲渡による所得について適用し、個人が会社法施行日前に行ったに規定する株式等のの譲渡による所得については、なお従前の例による。

With regard to the application of the provisions of Article 37-10, paragraph (2) of the New Act on Special Measures Concerning Taxation (limited to the parts concerning and ) in the case where the provisions of or (hereinafter referred to as the "Companies Act Arrangement Act" in this paragraph) apply, shares prescribed in are to include rights to subscribe for new shares that the provisions then in force continue to govern pursuant to the provisions of , and preferred equity investments prescribed in Article 37-10, paragraph (2), item (iv) of the New Act on Special Measures Concerning Taxation are to include rights to subscribe for preferred equity investments that the provisions then in force continue to govern pursuant to the provisions of .

会社法の施行に伴う関係法律の整備等に関する法律（以下この項において「会社法関係整備法」という。）又はの規定の適用がある場合における（及びに係る部分に限る。）の規定の適用については、に規定する株式には、の規定によりなお従前の例によることとされた新株の引受権を含むものとし、に規定する優先出資には、の規定によりなお従前の例によることとされた優先出資を引き受けることができる権利を含むものとする。

The provisions of Article 37-10, paragraph (3), item (i) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-12, paragraph (4) of the New Act on Special Measures Concerning Taxation) apply to the total of the amount of money and the value of assets other than money prescribed in that an individual receives through a merger prescribed in , where that merger takes place on or after the effective date of the Companies Act, and the provisions then in force continue to govern the total of the amount of money and the value of assets other than money prescribed in of the Former Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to of the Former Act on Special Measures Concerning Taxation) that an individual receives through a merger prescribed in , where that merger takes place before the effective date of the Companies Act.

（において準用する場合を含む。）の規定は、個人がに規定する合併により交付を受けるに規定する金銭の額及び金銭以外の資産の価額の合計額で当該合併が会社法施行日以後であるものについて適用し、個人が（において準用する場合を含む。）に規定する合併により交付を受けるに規定する金銭の額及び金銭以外の資産の価額の合計額で当該合併が会社法施行日前であるものについては、なお従前の例による。

The provisions of Article 37-10, paragraph (3), item (ii) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-12, paragraph (4) of the New Act on Special Measures Concerning Taxation) apply to the total of the amount of money and the value of assets other than money prescribed in that an individual receives through a company split prescribed in , where that company split takes place on or after the effective date of the Companies Act, and the provisions then in force continue to govern the total of the amount of money and the value of assets other than money prescribed in of the Former Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to of the Former Act on Special Measures Concerning Taxation) that an individual receives through a company split prescribed in , where that company split takes place before the effective date of the Companies Act.

（において準用する場合を含む。）の規定は、個人がに規定する分割により交付を受けるに規定する金銭の額及び金銭以外の資産の価額の合計額で当該分割が会社法施行日以後であるものについて適用し、個人が（において準用する場合を含む。）に規定する分割により交付を受けるに規定する金銭の額及び金銭以外の資産の価額の合計額で当該分割が会社法施行日前であるものについては、なお従前の例による。

Except for those specified in the following paragraph, the provisions of Article 37-10, paragraph (3), item (iii) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-12, paragraph (4) of the New Act on Special Measures Concerning Taxation) apply to the total of the amount of money and the value of assets other than money prescribed in that an individual receives through a refund of capital prescribed in , where the record date for that refund of capital is on or after the effective date of the Companies Act, and the provisions then in force continue to govern the total of the amount of money and the value of assets other than money prescribed in of the Former Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to of the Former Act on Special Measures Concerning Taxation) that an individual receives through a reduction of capital or contributions prescribed in , where the record date for that reduction of capital or contributions is before the effective date of the Companies Act.

（において準用する場合を含む。）の規定は、次項に定めるものを除き、個人がに規定する資本の払戻しにより交付を受けるに規定する金銭の額及び金銭以外の資産の価額の合計額で当該資本の払戻しに係る基準日が会社法施行日以後であるものについて適用し、個人が（において準用する場合を含む。）に規定する資本又は出資の減少により交付を受けるに規定する金銭の額及び金銭以外の資産の価額の合計額で当該資本又は出資の減少に係る基準日が会社法施行日前であるものについては、なお従前の例による。

With regard to the total of the amount of money and the value of assets other than money prescribed in Article 37-10, paragraph (3), item (iii) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-12, paragraph (4) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) that an individual receives through a refund of capital prescribed in made by a resolution under Article 454, paragraph (1) or paragraph (5) of the Companies Act, or by a resolution of the board of directors in the case where the articles of incorporation provide for it pursuant to the provisions of Article 459, paragraph (1) of that Act, the provisions of Article 37-10, paragraph (3) of the New Act on Special Measures Concerning Taxation apply even if the record date for that refund of capital is before the effective date of the Companies Act.

会社法第四百五十四条第一項若しくは第五項の決議又は同法第四百五十九条第一項の規定による定款の定めがある場合における取締役会の決議による（において準用する場合を含む。以下この項において同じ。）に規定する資本の払戻しにより個人が交付を受けるに規定する金銭の額及び金銭以外の資産の価額の合計額については、当該資本の払戻しに係る基準日が会社法施行日前であるものであっても、の規定を適用する。

The provisions then in force continue to govern the total of the amount of money and the value of assets other than money prescribed in of the Former Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to of the Former Act on Special Measures Concerning Taxation) that an individual receives through a cancellation of shares prescribed in , where that cancellation of shares took place before the Effective Date.

個人が（において準用する場合を含む。）に規定する株式の消却により交付を受けるに規定する金銭の額及び金銭以外の資産の価額の合計額で当該株式の消却が施行日前であるものについては、なお従前の例による。

The provisions of Article 37-10, paragraph (3), item (v) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-12, paragraph (4) of the New Act on Special Measures Concerning Taxation) apply to the total of the amount of money and the value of assets other than money prescribed in that an individual receives by reason of an event prescribed in , where that event occurs on or after the Effective Date, and the provisions then in force continue to govern the total of the amount of money and the value of assets other than money prescribed in of the Former Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to of the Former Act on Special Measures Concerning Taxation) that an individual receives through a refund of equity interest prescribed in , where that refund of equity interest took place before the Effective Date.

（において準用する場合を含む。）の規定は、個人がに規定する事由により交付を受けるに規定する金銭の額及び金銭以外の資産の価額の合計額で当該事由が施行日以後であるものについて適用し、個人が（において準用する場合を含む。）に規定する持分の払戻しにより交付を受けるに規定する金銭の額及び金銭以外の資産の価額の合計額で当該持分の払戻しが施行日前であるものについては、なお従前の例による。

The provisions of Article 37-10, paragraph (3), item (vi) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-12, paragraph (4) of the New Act on Special Measures Concerning Taxation) apply to the total of the amount of money and the value of assets other than money prescribed in that an individual receives through an entity conversion prescribed in , where that entity conversion takes place on or after the effective date of the Companies Act.

（において準用する場合を含む。）の規定は、個人がに規定する組織変更により交付を受けるに規定する金銭の額及び金銭以外の資産の価額の合計額で当該組織変更が会社法施行日以後であるものについて適用する。

Supplementary Provisions, Article 91Transitional Measures Concerning Special Provisions on Taxation on Capital Gains, etc. from Shares, etc. Where Listed Shares, etc. Are Transferred

第九十一条（上場株式等を譲渡した場合の株式等に係る譲渡所得等の課税の特例に関する経過措置）

The provisions of Article 37-11, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to transfers of listed shares, etc. under that an individual makes on or after the effective date of the Companies Act, and the provisions then in force continue to govern transfers of listed shares, etc. under of the Former Act on Special Measures Concerning Taxation that an individual made before the effective date of the Companies Act.

の規定は、個人が会社法施行日以後に行うの上場株式等の譲渡について適用し、個人が会社法施行日前に行ったの上場株式等の譲渡については、なお従前の例による。

Supplementary Provisions, Article 92Transitional Measures Concerning Reports

第九十二条（報告書に関する経過措置）

The provisions of Article 37-11-3, paragraphs (8) and (9) of the New Act on Special Measures Concerning Taxation apply to reports under that are delivered on or after January 1, 2007.

及びの規定は、平成十九年一月一日以後に交付するの報告書について適用する。

Supplementary Provisions, Article 93Transitional Measures Concerning Special Provisions on Taxation on Share Exchanges or Share Transfers

第九十三条（株式交換又は株式移転に係る課税の特例に関する経過措置）

The provisions then in force continue to govern transfers of specified subsidiary shares prescribed in of the Former Act on Special Measures Concerning Taxation that are effected through the transfer under and that an individual made before October 1, 2006.

個人が平成十八年十月一日前に行ったに規定する特定子会社株式のの移転による譲渡については、なお従前の例による。

With regard to the application of the provisions of of the Former Act on Special Measures Concerning Taxation to the transfer under of specified subsidiary shares prescribed in that an individual makes during the period from the effective date of the Companies Act to September 30, 2006, the phrase "share exchange under or share transfer under of that Code" in is deemed to be replaced with "share exchange or share transfer"; the phrase "wholly owned subsidiary company under of that Code" with "wholly owned subsidiary company resulting from the share exchange prescribed in Article 768, paragraph (1), item (i) of the Companies Act or wholly owned subsidiary company resulting from a share transfer prescribed in Article 773, paragraph (1), item (v) of that Act"; the phrase "wholly owning parent company under " with "wholly owning parent company in a share exchange prescribed in or wholly owning parent company incorporated in a share transfer prescribed in Article 773, paragraph (1), item (i) of that Act"; and the phrase " or " with "Article 769, paragraph (3) or Article 774, paragraph (2) of the Companies Act".

個人が会社法施行日から平成十八年九月三十日までの間に行うに規定する特定子会社株式のの移転に係るの規定の適用については、中「の株式交換又はの株式移転」とあるのは「株式交換又は株式移転」と、「の完全子会社」とあるのは「会社法第七百六十八条第一項第一号に規定する株式交換完全子会社又は同法第七百七十三条第一項第五号に規定する株式移転完全子会社」と、「の完全親会社」とあるのは「に規定する株式交換完全親会社又は同法第七百七十三条第一項第一号に規定する株式移転設立完全親会社」と、「又は」とあるのは「会社法第七百六十九条第三項又は第七百七十四条第二項」とする。

Supplementary Provisions, Article 94Transitional Measures Concerning Tax Exemption on Capital Gains, etc. from Specified Listed Shares, etc.

第九十四条（特定上場株式等に係る譲渡所得等の非課税に関する経過措置）

The provisions of Article 37-14, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to transfers of specified listed shares, etc. under that an individual makes on or after the effective date of the Companies Act, and the provisions then in force continue to govern transfers of specified listed shares, etc. under of the Former Act on Special Measures Concerning Taxation that an individual made before the effective date of the Companies Act.

の規定は、個人が会社法施行日以後に行うの特定上場株式等の譲渡について適用し、個人が会社法施行日前に行ったの特定上場株式等の譲渡については、なお従前の例による。

Supplementary Provisions, Article 95Transitional Measures Concerning Special Provisions on Taxation on Income from the Transfer, etc. of Public and Corporate Bonds, etc.

第九十五条（公社債等の譲渡等による所得の課税の特例に関する経過措置）

The provisions of Article 37-15 of the New Act on Special Measures Concerning Taxation (limited to the part concerning ) apply to transfers prescribed in of public and corporate bonds, etc. prescribed in that are made on or after the effective date of the Companies Act, and the provisions then in force continue to govern transfers of public and corporate bonds, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that were made before the effective date of the Companies Act.

（に係る部分に限る。）の規定は、会社法施行日以後に行われるに規定する公社債等のに規定する譲渡について適用し、会社法施行日前に行われたに規定する公社債等の譲渡については、なお従前の例による。

Supplementary Provisions, Article 96Transitional Measures Concerning Tax Exemption on Capital Gains, etc. from Payment in Kind

第九十六条（物納による譲渡所得等の非課税に関する経過措置）

The provisions of Article 40-3 of the New Act on Special Measures Concerning Taxation apply to payments in kind prescribed in that an individual makes on or after the Effective Date, and the provisions then in force continue to govern payments in kind prescribed in of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.

の規定は、個人が施行日以後に行うに規定する物納について適用し、個人が施行日前に行ったに規定する物納については、なお従前の例による。

Supplementary Provisions, Article 97Transitional Measures Concerning Inclusion in Gross Revenue of Retained Income of the Specified Foreign Subsidiary, etc. of a Resident

第九十七条（居住者に係る特定外国子会社等の留保金額の総収入金額算入に関する経過措置）

The provisions of Article 40-4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply in the case where there are dividends of surplus, etc. prescribed in whose record date for payment is a day on or after the effective date of the Companies Act, and the provisions then in force continue to govern the case where there are dividends of profits or distributions of surplus prescribed in of the Former Act on Special Measures Concerning Taxation whose record date for payment is a day before the effective date of the Companies Act.

の規定は、会社法施行日以後の日をその支払に係る基準日とするに規定する剰余金の配当等がある場合について適用し、会社法施行日前の日をその支払に係る基準日とするに規定する利益の配当又は剰余金の分配がある場合については、なお従前の例による。

The provisions of Article 40-5, paragraph (1) of the New Act on Special Measures Concerning Taxation apply in the case where there are dividends of surplus, etc. prescribed in whose record date for payment is a day on or after the effective date of the Companies Act, and the provisions then in force continue to govern the case where there are dividends of profits or distributions of surplus prescribed in of the Former Act on Special Measures Concerning Taxation whose record date for payment is a day before the effective date of the Companies Act.

の規定は、会社法施行日以後の日をその支払に係る基準日とするに規定する剰余金の配当等がある場合について適用し、会社法施行日前の日をその支払に係る基準日とするに規定する利益の配当又は剰余金の分配がある場合については、なお従前の例による。

Supplementary Provisions, Article 98Transitional Measures Concerning Inclusion in Gross Revenue of Retained Income of the Specified Foreign Trust of a Resident

第九十八条（居住者に係る特定外国信託の留保金額の総収入金額算入に関する経過措置）

The provisions of Article 40-8, paragraph (1) of the New Act on Special Measures Concerning Taxation apply in the case where there are dividends of surplus, etc. prescribed in whose record date for payment is a day on or after the effective date of the Companies Act, and the provisions then in force continue to govern the case where there are dividends of profits or distributions of surplus prescribed in of the Former Act on Special Measures Concerning Taxation whose record date for payment is a day before the effective date of the Companies Act.

の規定は、会社法施行日以後の日をその支払に係る基準日とするに規定する剰余金の配当等がある場合について適用し、会社法施行日前の日をその支払に係る基準日とするに規定する利益の配当又は剰余金の分配がある場合については、なお従前の例による。

Supplementary Provisions, Article 99Transitional Measures Concerning Special Provisions on Deduction for Dependents, etc. for Special Persons with Disabilities Living Together

第九十九条（同居の特別障害者に係る扶養控除等の特例に関する経過措置）

The provisions then in force continue to govern salary, etc. prescribed in Article 183, paragraph (1) of the Income Tax Act that is to be paid on or before December 31, 2006, in the case where before its repeal by the provisions of , as read with the replacement of terms pursuant to the provisions of of the Former Act on Special Measures Concerning Taxation, are applied to that salary, etc.

平成十八年十二月三十一日以前に支払うべき所得税法第百八十三条第一項に規定する給与等についての規定により読み替えられたの規定による廃止前の経済社会の変化等に対応してを適用する場合における当該給与等については、なお従前の例による。

Supplementary Provisions, Article 100Transitional Measures Concerning Adjustment Between the Special Provisions of the Income Tax Act and the Special Provisions on Tax Credit at a Fixed Rate

第百条（所得税法の特例と定率による税額控除の特例との調整に関する経過措置）

With regard to an individual to whom, for income tax for 2006, the provisions of the second sentence of , , , , or , or , or , or , or , , , , Chapter II, Section 4, Subsections 2 through 8, , , , Section 5 of that Chapter, Article 41-7, paragraph (2), or Articles 41-14 through 41-19-2 of the New Act on Special Measures Concerning Taxation apply, the provisions of of the Former Act on Special Measures Concerning Taxation remain in force. In this case, the phrase "" in is deemed to be replaced with ""; the phrase "" with ""; and the phrase "" with " (hereinafter referred to as the 'Income Tax and Corporation Tax Burden Reduction Act' in )".

平成十八年分の所得税につき後段、、、、若しくは、若しくは、若しくは、若しくは、若しくは、、、、第二章第四節第二款から第八款まで、、、、同章第五節、又はの規定の適用がある個人については、の規定は、なおその効力を有する。この場合において、中「」とあるのは「」と、「」とあるのは「」と、「」とあるのは「経済社会の変化等に対応して早急に講ずべき所得税及び法人税の負担軽減措置に関する法律（以下において「所得税等負担軽減措置法」という。）」とする。

Supplementary Provisions, Article 101Adjustment Between the Transitional Measures, etc. Concerning Special Provisions on Taxation on Capital Gains of Individuals and the Special Provisions on Tax Credit at a Fixed Rate

第百一条（個人の譲渡所得の課税の特例に関する経過措置等と定率による税額控除の特例との調整）

With regard to the application of the provisions of in the case where the provisions of Articles 79 through 82, Articles 89 through 91 or Article 93 of the Supplementary Provisions apply, the phrase "provisions, and" in is deemed to be replaced with "provisions, the provisions of Articles 79 through 82, Articles 89 through 91 and Article 93 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006), and".

附則第七十九条から第八十二条まで、第八十九条から第九十一条まで又は第九十三条の規定の適用がある場合における経済社会の変化等に対応しての規定の適用については、中「規定並びに」とあるのは、「規定、所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第七十九条から第八十二条まで、第八十九条から第九十一条まで及び第九十三条の規定並びに」とする。

Supplementary Provisions, Article 102Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation

第百二条（租税特別措置法の一部改正に伴う法人税の特例に関する経過措置の原則）

Unless otherwise provided for, the provisions of Chapter III of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation (including an association or foundation without juridical personality prescribed in ; the same applies hereinafter up to Article 119 of the Supplementary Provisions) for business years beginning on or after the Effective Date and to corporation tax of a consolidated parent corporation, or of a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, for consolidated business years beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a corporation for business years that began before the Effective Date and corporation tax of a consolidated parent corporation, or of a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, for consolidated business years that began before the Effective Date.

新租税特別措置法第三章の規定は、別段の定めがあるものを除くほか、法人（に規定する人格のない社団等を含む。以下附則第百十九条までにおいて同じ。）の施行日以後に開始する事業年度分の法人税及び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施行日以後に開始する連結事業年度分の法人税について適用し、法人の施行日前に開始した事業年度分の法人税及び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施行日前に開始した連結事業年度分の法人税については、なお従前の例による。

Supplementary Provisions, Article 103Transitional Measures Concerning Special Corporation Tax Credit Where Experimental Research Is Conducted

第百三条（試験研究を行った場合の法人税額の特別控除に関する経過措置）

Necessary transitional measures for the enforcement of the provisions of Article 42-4, paragraph (3) or (7) of the New Act on Special Measures Concerning Taxation in the case where the amount of experimental research expenses prescribed in that is included in deductible expenses in calculating the amount of income for the business year for which a corporation prescribed in or seeks to apply those provisions, or for the business year that includes the day before the first day of that business year (where the business year that includes the day before the first day of that business year falls under a consolidated business year, the amount of experimental research expenses prescribed in Article 68-9, paragraph (1) of the New Act on Special Measures Concerning Taxation that is included in deductible expenses in calculating the amount of consolidated income for that consolidated business year), includes an amount that was included in deductible expenses as a depreciation allowance for equipment for development research prescribed in of the Former Act on Special Measures Concerning Taxation, are specified by Cabinet Order.

又はに規定する法人のこれらの規定の適用を受けようとする事業年度又は当該事業年度開始の日の前日を含む事業年度の所得の金額の計算上損金の額に算入されるに規定する試験研究費の額（当該事業年度開始の日の前日を含む事業年度が連結事業年度に該当する場合には、当該連結事業年度の連結所得の金額の計算上損金の額に算入されるに規定する試験研究費の額）のうち、に規定する開発研究用設備の償却費として損金の額に算入された金額がある場合における又はの規定の施行に関し必要な経過措置は、政令で定める。

Supplementary Provisions, Article 104Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Small and Medium Sized Enterprises, etc. Have Acquired Machinery, etc., etc.

第百四条（中小企業者等が機械等を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置）

The provisions of Article 42-6 of the New Act on Special Measures Concerning Taxation apply to depreciable assets listed in the items of that a corporation acquires or manufactures, or leases, on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the items of of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured, or leased, before the Effective Date.

の規定は、法人が施行日以後に取得若しくは製作又は賃借をする各号に掲げる減価償却資産について適用し、法人が施行日前に取得若しくは製作又は賃借をした各号に掲げる減価償却資産については、なお従前の例による。

Supplementary Provisions, Article 105Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Information Infrastructure Enhancement Equipment, etc. Is Acquired, etc.

第百五条（情報基盤強化設備等を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置）

The provisions of Article 42-11 of the New Act on Special Measures Concerning Taxation apply to information infrastructure enhancement equipment, etc. prescribed in that a corporation acquires or manufactures, or leases, on or after the Effective Date.

の規定は、法人が施行日以後に取得若しくは製作又は賃借をするに規定する情報基盤強化設備等について適用する。

Supplementary Provisions, Article 106Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Information and Communications Equipment, etc. Is Acquired, etc.

第百六条（情報通信機器等を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置）

With regard to corporation tax in the case where a corporation has used information and communications equipment, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that it acquired or manufactured, or leased, before the Effective Date for the business prescribed in , the provisions of remain in force. In this case, the terms and phrases listed in the middle column of the following table that appear in the provisions of 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.

"又は" (or) "若しくは" (or, joining a smaller group of alternatives)
where there is an amount to be deducted, that amountwhere there is an amount to be deducted, or where there is an amount to be deducted from the amount of corporation tax on income for that business year pursuant to the provisions of Article 42-11, paragraph (2) or (3) of the Act on Special Measures Concerning Taxation as amended by the provisions of (Act No. 10 of 2006; referred to as the "2006 Amendment Act" in ) (referred to as the "New Act on Special Measures Concerning Taxation" in and ), those amounts
or or before its amendment by the provisions of of the 2006 Amendment Act, which remains in force pursuant to the provisions of Article 132 of the Supplementary Provisions of the 2006 Amendment Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in )
of the Former Act on Special Measures Concerning Taxation Kept in Force
, and Article 42-4, paragraph (10) of the New Act on Special Measures Concerning Taxation
and and , and
of the Former Act on Special Measures Concerning Taxation Kept in Force
of the Former Act on Special Measures Concerning Taxation Kept in Force
of the Former Act on Special Measures Concerning Taxation Kept in Force
, and Article 42-4, paragraph (10) of the New Act on Special Measures Concerning Taxation
and and , and
of the Former Act on Special Measures Concerning Taxation Kept in Force
of the Former Act on Special Measures Concerning Taxation Kept in Force
or Article 42-11, paragraph (6) of the Act on Special Measures Concerning Taxationor before its amendment by the provisions of , which remains in force pursuant to the provisions of Article 106 of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations")
and Article 42-11, paragraph (6) of the Act on Special Measures Concerning Taxationand of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
Article 42-11, paragraph (11) or (12) of the Act on Special Measures Concerning Taxation ( or before its amendment by the provisions of , which remains in force pursuant to the provisions of Article 106 of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations" in ) (
Article 42-11, paragraph (11) or (12) of the Act on Special Measures Concerning Taxation" or of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations"

法人が施行日前に取得若しくは製作又は賃借をしたに規定する情報通信機器等をに規定する事業の用に供した場合における法人税については、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。

又は若しくは
控除される金額がある場合には、当該金額控除される金額がある場合又は所得税法等の一部を改正する等の法律（平成十八年法律第十号。において「平成十八年改正法」という。）の規定による改正後の租税特別措置法（及びにおいて「新租税特別措置法」という。）若しくはの規定により当該事業年度の所得に対する法人税の額から控除される金額がある場合には、これらの金額
又は平成十八年改正法附則第百三十二条の規定によりなおその効力を有するものとされるの規定による改正前の租税特別措置法（以下において「旧効力措置法」という。）又は
、並びに
及び及び、及び
、並びに
及び及び、及び
又は又は所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第百六条の規定によりなおその効力を有するものとされるの規定による改正前の租税特別措置法（以下「旧効力単体措置法」という。）
及び及び
又は（所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第百六条の規定によりなおその効力を有するものとされるの規定による改正前の租税特別措置法（以下において「旧効力単体措置法」という。）又は（
又は」又は」

Supplementary Provisions, Article 107Transitional Measures Concerning Depreciation by Corporations

第百七条（法人の減価償却に関する経過措置）

The provisions of Article 43, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning of the table in ) apply to depreciable assets listed in the middle column of for which a corporation makes an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the middle column of of the table in of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.

（の表のに係る部分に限る。）の規定は、法人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をするの中欄に掲げる減価償却資産について適用し、法人が施行日前に取得等をしたの表のの中欄に掲げる減価償却資産については、なお従前の例による。

The provisions then in force continue to govern depreciable assets listed in the middle column of or of the table in of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.

法人が施行日前に取得等をしたの表の又はの中欄に掲げる減価償却資産については、なお従前の例による。

The provisions of Article 44, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning of the table in ) apply to depreciable assets listed in the third column of for which a corporation makes an acquisition, etc. on or after the Effective Date.

（の表のに係る部分に限る。）の規定は、法人が施行日以後に取得等をするの第三欄に掲げる減価償却資産について適用する。

The provisions then in force continue to govern equipment for development research prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date.

法人が施行日前に取得又は製作をしたに規定する開発研究用設備については、なお従前の例による。

The provisions of Article 44-4, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning or of the table in ) apply to depreciable assets listed in the middle column of or of that table for which a corporation makes an acquisition, etc. on or after June 1, 2006, and the provisions then in force continue to govern depreciable assets listed in the middle column of or of the table in of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before that date.

（の表の又はに係る部分に限る。）の規定は、法人が平成十八年六月一日以後に取得等をする同表の又はの中欄に掲げる減価償却資産について適用し、法人が同日前に取得等をしたの表の又はの中欄に掲げる減価償却資産については、なお従前の例による。

The provisions then in force continue to govern depreciable assets listed in the middle column of of the table in of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.

法人が施行日前に取得等をしたの表のの中欄に掲げる減価償却資産については、なお従前の例による。

The provisions of Article 44-7, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to recycling equipment, etc. prescribed in for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern recycling equipment, etc. prescribed in of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.

の規定は、法人が施行日以後に取得等をするに規定する再商品化設備等について適用し、法人が施行日前に取得等をしたに規定する再商品化設備等については、なお従前の例による。

The provisions of Article 46-2, paragraph (2) of the New Act on Special Measures Concerning Taxation (limited to the part concerning of the table in ) apply to depreciable assets listed in the middle column of that a corporation acquires or manufactures on or after the Effective Date.

（の表のに係る部分に限る。）の規定は、法人が施行日以後に取得又は製作をするの中欄に掲げる減価償却資産について適用する。

The provisions of Article 46-2, paragraph (3), item (iii) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a corporation for business years that ended before the Effective Date.

の規定は、法人の施行日以後に終了する事業年度分の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法人税については、なお従前の例による。

With regard to depreciable assets specified in of the Former Act on Special Measures Concerning Taxation that are held by a corporation that received, before the Effective Date, the certification under for a joint improvement plan prescribed in , the provisions of (limited to the part concerning ) remain in force.

に規定する共同改善計画につきの認定を施行日前に受けた法人の有するに定める減価償却資産については、（に係る部分に限る。）の規定は、なおその効力を有する。

With regard to fishing vessels prescribed in of the Former Act on Special Measures Concerning Taxation that are held by a corporation that received, before the Effective Date, the certification under for an improvement plan prescribed in , the provisions of remain in force.

に規定する改善計画につきの認定を施行日前に受けた法人の有するに規定する漁船については、の規定は、なおその効力を有する。

The provisions of Article 47 of the New Act on Special Measures Concerning Taxation (limited to the part concerning ) apply to good-quality rental housing in a central urban area prescribed in that a corporation acquires or newly constructs on or after the date specified in Article 1, item (x) of the Supplementary Provisions.

（に係る部分に限る。）の規定は、法人が附則第一条第十号に定める日以後に取得又は新築をするに規定する中心市街地優良賃貸住宅について適用する。

With regard to specified good-quality rental housing prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly constructed on or before March 31, 2006, the provisions of (limited to the part concerning ) remain in force. In this case, the terms and phrases listed in the left-hand column of the following table that appear in are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.

qualified post-formation acquisition of assetsqualified in-kind distribution (hereinafter referred to as a "qualified merger, etc." in this paragraph)
qualified merger, qualified company split or qualified capital contribution in kind (hereinafter referred to as a "qualified merger, etc." in this paragraph)qualified merger, etc.
or corporation making a contribution in kind, corporation making a contribution in kind or corporation making a distribution in kind
or a qualified company split by split-off, the day before the date of that qualified merger or qualified company split by split-off, the day before the date of that qualified merger, and in the case of a qualified in-kind distribution that falls under a distribution of all residual assets, the date on which the residual assets related to that qualified in-kind distribution are determined.
before its amendment by the provisions of , which remains in force pursuant to the provisions of Article 133, paragraph (13) of the Supplementary Provisions of that Act

法人が平成十八年三月三十一日以前に取得又は新築をしたに規定する特定優良賃貸住宅については、（に係る部分に限る。）の規定は、なおその効力を有する。この場合において、中次の表の上欄に掲げる字句は、同表の下欄に掲げる字句とする。

適格事後設立適格現物分配（以下この項において「適格合併等」という。）
適格合併、適格分割又は適格現物出資（以下この項において「適格合併等」という。）適格合併等
又は現物出資法人、現物出資法人又は現物分配法人
又は適格分割型分割にあつては、当該適格合併又は適格分割型分割の日の前日にあつては当該適格合併の日の前日とし、残余財産の全部の分配に該当する適格現物分配にあつては当該適格現物分配に係る残余財産の確定の日とする。
所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第百三十三条第十三項の規定によりなおその効力を有するものとされるの規定による改正前の

Supplementary Provisions, Article 108Transitional Measures Concerning Special Depreciation by the Reserve Method

第百八条（準備金方式による特別償却に関する経過措置）

The provisions of Article 52-3 of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation prescribed in for business years ending on or after the effective date of the Companies Act, and the provisions then in force continue to govern corporation tax of a corporation prescribed in of the Former Act on Special Measures Concerning Taxation for business years that ended before the effective date of the Companies Act.

の規定は、に規定する法人の会社法施行日以後に終了する事業年度分の法人税について適用し、からまでに規定する法人の会社法施行日前に終了した事業年度分の法人税については、なお従前の例による。

Supplementary Provisions, Article 109Transitional Measures Concerning Reserves of Corporations

第百九条（法人の準備金に関する経過措置）

The provisions of Article 55, paragraph (1), Article 55-5, paragraph (1), Article 55-7, paragraph (1), Article 57, paragraph (1), Article 57-5, paragraph (1) (excluding the part concerning ), Article 57-6, paragraph (1), Article 57-8, paragraph (1), and Article 58, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation prescribed in those provisions for business years ending on or after the effective date of the Companies Act, and the provisions then in force continue to govern corporation tax of a corporation prescribed in , , , , , , , and and of the Former Act on Special Measures Concerning Taxation for business years that ended before the effective date of the Companies Act.

、、、、（に係る部分を除く。）、、並びに及びの規定は、これらの規定に規定する法人の会社法施行日以後に終了する事業年度分の法人税について適用し、、、、、、、並びに及びに規定する法人の会社法施行日前に終了した事業年度分の法人税については、なお従前の例による。

The provisions of Article 55-6 of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation listed in the left-hand column of the table in for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a corporation listed in the left-hand column of or of the table in of the Former Act on Special Measures Concerning Taxation for business years that ended before the Effective Date.

の規定は、の表の上欄に掲げる法人の施行日以後に終了する事業年度分の法人税について適用し、の表の又はの上欄に掲げる法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。

With regard to the application of the provisions of Article 55-6, paragraph (1) of the New Act on Special Measures Concerning Taxation for a business year of a corporation listed in the left-hand column of the table in that ends on or after the Effective Date and ends before the effective date of the Companies Act, the phrase "method of accounting as an expense or loss" in is deemed to be replaced with "method of accounting as an expense or loss (including the method of accumulating it as a reserve fund through the appropriation of profits or surplus in the finalized settlement of accounts)", and the phrase "accumulates it (including where it accumulates it as a reserve for specified disaster prevention by the method of accumulating it as a reserve fund through the appropriation of surplus by the date on which the settlement of accounts for that business year is finalized)" with "accumulates it".

の表の上欄に掲げる法人の施行日以後に終了する事業年度であって、会社法施行日前に終了する事業年度のの規定の適用については、中「損金経理の方法」とあるのは「損金経理の方法（確定した決算において利益又は剰余金の処分により積立金として積み立てる方法を含む。）」と、「積み立てたとき（当該事業年度の決算の確定の日までに剰余金の処分により積立金として積み立てる方法により特定災害防止準備金として積み立てたときを含む。）」とあるのは「積み立てたとき」とする。

With regard to the calculation of the amount of income for a business year ending on or after the Effective Date (limited to a business year ending before the effective date of the Companies Act) of a corporation listed in the left-hand column of of the table in of the Former Act on Special Measures Concerning Taxation that, before the Effective Date, has concluded a trust contract relating to trust property it entrusts in accordance with the provisions of Cabinet Order prescribed in (referred to as a "corporation that has concluded a trust contract" in the following paragraph), the provisions of remain in force. In this case, the terms and phrases listed in the middle column of the following table that appear in the provisions of 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.

March 31, 2007the date of completion of the final disposal of waste prescribed in the middle column of of that table (referred to as the "date of completion of the final disposal of waste" in )
before its amendment by the provisions of , which remains in force pursuant to the provisions of Article 135, paragraph (4) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in )
of the Former Act on Special Measures Concerning Taxation Kept in Force
March 31, 2007the date of completion of the final disposal of waste
of the Former Act on Special Measures Concerning Taxation Kept in Force
the first sentence of the first sentence of of the Former Act on Special Measures Concerning Taxation Kept in Force
the phrase "" in is deemed to be replaced with "the phrase "" in is deemed to be replaced with " before its amendment by the provisions of , which remains in force pursuant to the provisions of Article 135, paragraph (4) of the Supplementary Provisions of that Act (hereinafter referred to as the 'Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations' in )
the phrase "" in the first sentence of is deemed to be replaced with "the phrase "" in the first sentence of is deemed to be replaced with " of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
before its amendment by the provisions of , which remains in force pursuant to the provisions of Article 109, paragraph (4) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations" in )
the phrase "" is deemed to be replaced with "the phrase "" is deemed to be replaced with " of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
of the Former Act on Special Measures Concerning Taxation Kept in Force
of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
of the Former Act on Special Measures Concerning Taxation Kept in Force
of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
of the Former Act on Special Measures Concerning Taxation Kept in Force
of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations

施行日前にロに規定する政令で定めるところにより委託している信託財産に係る信託の契約を締結しているの表のの上欄に掲げる法人（次項において「信託契約締結法人」という。）の施行日以後に終了する事業年度（会社法施行日前に終了する事業年度に限る。）の所得の金額の計算については、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。

平成十九年三月三十一日同表のの中欄に規定する廃棄物の最終処分の終了の日（において「廃棄物最終処分終了の日」という。）
所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第百三十五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の規定による改正前の租税特別措置法（以下において「旧効力措置法」という。）
平成十九年三月三十一日廃棄物最終処分終了の日
前段前段
中「」とあるのは「中「」とあるのは「所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第百三十五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の規定による改正前の租税特別措置法（以下において「旧効力連結措置法」という。）
前段中「」とあるのは「前段中「」とあるのは「
所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第百九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の規定による改正前の租税特別措置法（以下において「旧効力単体措置法」という。）
「」とあるのは「「」とあるのは「

With regard to the calculation of the amount of income for a business year ending on or after the Effective Date (limited to a business year ending on or after the effective date of the Companies Act) of a corporation that has concluded a trust contract, the provisions of of the Former Act on Special Measures Concerning Taxation remain in force. In this case, the terms and phrases listed in the middle column of the following table that appear in the provisions of 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.

March 31, 2007the date of completion of the final disposal of waste prescribed in the middle column of of that table (referred to as the "date of completion of the final disposal of waste" in )
method of accounting as an expense or loss (including the method of accumulating it as a reserve fund through the appropriation of profits or surplus in the finalized settlement of accounts)method of accounting as an expense or loss
accumulates itaccumulates it (including where it accumulates it as a reserve for specified disaster prevention by the method of accumulating it as a reserve fund through the appropriation of surplus by the date on which the settlement of accounts for that business year is finalized)
of the table in
in a consolidated business yearin a consolidated business year prescribed in before its amendment by the provisions of (hereinafter referred to as the "Act on Special Measures Concerning Taxation Before the 2020 Amendment" in ) (hereinafter referred to as a "consolidated business year" in )
before its amendment by the provisions of , which remains in force pursuant to the provisions of Article 135, paragraph (5) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in )
of the Former Act on Special Measures Concerning Taxation Kept in Force
of the Former Act on Special Measures Concerning Taxation Kept in Force
, in the case where that business year does not fall under a consolidated business year and the business year that includes the day before the first day of that business year fell under a consolidated business year, is not a person who may file a tax return, etc. for that business year as a blue return (with regard to it, in the case where the approval under has ceased to be effective pursuant to the provisions of , and that corporation
for that business yearfor the business year that includes the day before the date on which that approval ceased to be effective (or, if that day before is the end of the business year of the group tax sharing parent corporation pertaining to that corporation, the date on which that approval ceased to be effective)
including the case wherein the case where
before its amendment by the provisions of
March 31, 2007the date of completion of the final disposal of waste
Before the 2020 Amendment
of the Former Act on Special Measures Concerning Taxation Kept in Force
the first sentence of the first sentence of of the Former Act on Special Measures Concerning Taxation Kept in Force
the phrase "" in is deemed to be replaced with "the phrase "" in Before the 2020 Amendment is deemed to be replaced with " before its amendment by the provisions of , which remains in force pursuant to the provisions of Article 135, paragraph (5) of the Supplementary Provisions of that Act (hereinafter referred to as the 'Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations' in )
the phrase "" in the first sentence of is deemed to be replaced with "the phrase "" in the first sentence of is deemed to be replaced with " of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
before its amendment by the provisions of , which remains in force pursuant to the provisions of Article 109, paragraph (5) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations" in )
the phrase "" is deemed to be replaced with "the phrase "" is deemed to be replaced with " of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
of the Former Act on Special Measures Concerning Taxation Kept in Force
the first sentence of the first sentence of Before the 2020 Amendment
of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
of the Former Act on Special Measures Concerning Taxation Kept in Force
the first sentence of the first sentence of Before the 2020 Amendment
of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
of the Former Act on Special Measures Concerning Taxation Kept in Force
of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations

信託契約締結法人の施行日以後に終了する事業年度（会社法施行日以後に終了する事業年度に限る。）の所得の金額の計算については、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。

平成十九年三月三十一日同表のの中欄に規定する廃棄物の最終処分の終了の日（において「廃棄物最終処分終了の日」という。）
損金経理の方法（確定した決算において利益又は剰余金の処分により積立金として積み立てる方法を含む。）損金経理の方法
積み立てたとき積み立てたとき（当該事業年度の決算の確定の日までに剰余金の処分により積立金として積み立てる方法により特定災害防止準備金として積み立てたときを含む。）
の表の
ロ連結事業年度にの規定による改正前の租税特別措置法（以下において「令和二年旧措置法」という。）に規定する連結事業年度（以下において「連結事業年度」という。）に
所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第百三十五条第五項の規定によりなおその効力を有するものとされるの規定による改正前の租税特別措置法（以下において「旧効力措置法」という。）
が、当該事業年度が連結事業年度に該当しない場合で、かつ、当該事業年度開始の日の前日を含む事業年度が連結事業年度に該当していた場合において、当該事業年度の確定申告書等を青色申告書により提出できる者でないとき（について、の規定によりの規定による承認が効力を失つた場合で、かつ、当該法人が
により、当該により、その効力を失つた日の前日（当該前日が当該法人に係る通算親法人の事業年度終了の日である場合には、当該効力を失つた日）を含む
場合を含む。）場合に
の規定による改正前の
平成十九年三月三十一日廃棄物最終処分終了の日
前段前段
中「」とあるのは「中「」とあるのは「所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第百三十五条第五項の規定によりなおその効力を有するものとされるの規定による改正前の租税特別措置法（以下において「旧効力連結措置法」という。）
前段中「」とあるのは「前段中「」とあるのは「
所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第百九条第五項の規定によりなおその効力を有するものとされるの規定による改正前の租税特別措置法（以下において「旧効力単体措置法」という。）
「」とあるのは「「」とあるのは「
前段前段
前段前段

With regard to the reserve for gas calorific value conversion under of the Former Act on Special Measures Concerning Taxation (including the reserve for gas calorific value conversion under of the Former Act on Special Measures Concerning Taxation accumulated in a consolidated business year) for a calorific value conversion plan prescribed in that is set out in a gas supply plan prescribed in for which a corporation prescribed in made the notification prescribed in before the Effective Date, the provisions of of the Former Act on Special Measures Concerning Taxation remain in force. In this case, the terms and phrases listed in the middle column of the following table that appear in the provisions of 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.

before its amendment by the provisions of , which remains in force pursuant to the provisions of Article 135, paragraph (6) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in )
of the Former Act on Special Measures Concerning Taxation Kept in Force
of the Former Act on Special Measures Concerning Taxation Kept in Force
the first sentence of the first sentence of of the Former Act on Special Measures Concerning Taxation Kept in Force
the phrase "" in is deemed to be replaced with "the phrase "" in is deemed to be replaced with " before its amendment by the provisions of , which remains in force pursuant to the provisions of Article 135, paragraph (6) of the Supplementary Provisions of that Act (referred to as the 'Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations' in )
the phrase "" in is deemed to be replaced with "the phrase "" in is deemed to be replaced with " of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
the phrase "" is deemed to be replaced with "the phrase "" is deemed to be replaced with " before its amendment by the provisions of , which remains in force pursuant to the provisions of Article 109, paragraph (6) of the Supplementary Provisions of that Act (hereinafter referred to as the 'Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations' in )
the phrase "" is deemed to be replaced with "the phrase "" is deemed to be replaced with " of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
the phrase "in " is deemed to be replaced with "in the phrase "in " is deemed to be replaced with "in of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations

に規定するガスの供給計画につきに規定する届出を施行日前に行ったに規定する法人の当該ガスの供給計画に定められたに規定する熱量変更計画に係るのガス熱量変更準備金（連結事業年度において積み立てたのガス熱量変更準備金を含む。）については、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。

所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第百三十五条第六項の規定によりなおその効力を有するものとされるの規定による改正前の租税特別措置法（以下において「旧効力措置法」という。）
前段前段
中「」とあるのは「中「」とあるのは「所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第百三十五条第六項の規定によりなおその効力を有するものとされるの規定による改正前の租税特別措置法（において「旧効力連結措置法」という。）
中「」とあるのは「中「」とあるのは「
「の」とあるのは「「の」とあるのは「所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第百九条第六項の規定によりなおその効力を有するものとされるの規定による改正前の租税特別措置法（以下において「旧効力単体措置法」という。）
「」とあるのは「「」とあるのは「
「中」とあるのは「「中」とあるのは「

The provisions of Article 57-5 of the New Act on Special Measures Concerning Taxation (limited to the part concerning ) apply to corporation tax of a corporation listed in for business years beginning on or after the date specified in Article 1, item (xi) of the Supplementary Provisions.

（に係る部分に限る。）の規定は、に掲げる法人の附則第一条第十一号に定める日以後に開始する事業年度分の法人税について適用する。

Supplementary Provisions, Article 110Transitional Measures Concerning Special Deduction of Retained Income of Fishery Cooperatives, etc.

第百十条（漁業協同組合等の留保所得の特別控除に関する経過措置）

The provisions of Article 61 of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation prescribed in for business years ending on or after the effective date of the Companies Act, and the provisions then in force continue to govern corporation tax of a corporation prescribed in of the Former Act on Special Measures Concerning Taxation for business years that ended before the effective date of the Companies Act.

の規定は、に規定する法人の会社法施行日以後に終了する事業年度分の法人税について適用し、に規定する法人の会社法施行日前に終了した事業年度分の法人税については、なお従前の例による。

Supplementary Provisions, Article 111Transitional Measures Concerning Special Provisions on Taxation of Agricultural Production Corporations

第百十一条（農業生産法人の課税の特例に関する経過措置）

The provisions of Article 61-2, paragraph (1) and Article 61-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation prescribed in those provisions for business years ending on or after the effective date of the Companies Act, and the provisions then in force continue to govern corporation tax of a corporation prescribed in and of the Former Act on Special Measures Concerning Taxation for business years that ended before the effective date of the Companies Act.

及びの規定は、これらの規定に規定する法人の会社法施行日以後に終了する事業年度分の法人税について適用し、及びに規定する法人の会社法施行日前に終了した事業年度分の法人税については、なお従前の例による。

Supplementary Provisions, Article 112Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets of Corporations

第百十二条（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, paragraph (1) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 64-2, paragraph (7) of the New Act on Special Measures Concerning Taxation) apply to corporation tax of a corporation for business years ending on or after the effective date of the Companies Act, and the provisions then in force continue to govern corporation tax of a corporation for business years that ended before the effective date of the Companies Act.

（において準用する場合を含む。）の規定は、法人の会社法施行日以後に終了する事業年度分の法人税について適用し、法人の会社法施行日前に終了した事業年度分の法人税については、なお従前の例による。

The provisions of Article 64-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation for business years ending on or after the effective date of the Companies Act, and the provisions then in force continue to govern corporation tax of a corporation for business years that ended before the effective date of the Companies Act.

の規定は、法人の会社法施行日以後に終了する事業年度分の法人税について適用し、法人の会社法施行日前に終了した事業年度分の法人税については、なお従前の例による。

The provisions of Article 64-2, paragraph (11) of the New Act on Special Measures Concerning Taxation apply to non-qualified share exchanges, etc. prescribed in that a corporation carries out on or after October 1, 2006.

の規定は、法人が平成十八年十月一日以後に行うに規定する非適格株式交換等について適用する。

The provisions of Article 65, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax on transfers of land, etc. prescribed in that a corporation makes on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax on transfers 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十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 (ix) of the New Act on Special Measures Concerning Taxation apply to corporation tax on transfers of land, etc. prescribed in that a corporation makes on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax on transfers 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十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 then in force continue to govern the case where land, etc. prescribed in of the Former Act on Special Measures Concerning Taxation held by a corporation was purchased, before the Effective Date, by a corporation prescribed in for use in the business under (limited to the part concerning (b)).

法人の有するに規定する土地等が、施行日前にに規定する法人に（ロに係る部分に限る。）の事業の用に供するために買い取られた場合については、なお従前の例による。

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

（ロに係る部分に限る。）の規定は、法人が附則第一条第十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 (xiii) of the New Act on Special Measures Concerning Taxation apply to corporation tax on transfers 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 on transfers 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 (xix) of the New Act on Special Measures Concerning Taxation apply to corporation tax on transfers of land, etc. prescribed in that a corporation makes on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax on transfers of land, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation made before that date, and on transfers made on or after that date of the part of that land, etc. that corresponds to reserved land prescribed in before its amendment by the provisions of , and Other Matters, in connection with the special provisions on reserved land that the provisions then in force continue to govern pursuant to the provisions of .

の規定は、法人が附則第一条第十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及び当該土地等のうち中心市街地における市街地の整備改善及び商業等のの規定によりなお従前の例によることとされる保留地の特例に係るの規定による改正前の中心市街地におけるに規定する保留地に対応する部分の同日以後に行う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 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part other than the table in , and including as applied mutatis mutandis pursuant to Article 65-8, paragraph (7) of the New Act on Special Measures Concerning Taxation) apply to corporation tax of a corporation for business years ending on or after the effective date of the Companies Act, and the provisions then in force continue to govern corporation tax of a corporation for business years that ended before the effective date of the Companies Act.

（の表以外の部分に限り、において準用する場合を含む。）の規定は、法人の会社法施行日以後に終了する事業年度分の法人税について適用し、法人の会社法施行日前に終了した事業年度分の法人税については、なお従前の例による。

The provisions of Articles 65-7 through 65-9 of the New Act on Special Measures Concerning Taxation (limited to the part concerning 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 on transfers 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 on transfers 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。

The provisions then in force continue to govern corporation tax on transfers of assets listed in the left-hand column of or of the table 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の表の又は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。

The provisions of Articles 65-7 through 65-9 of the New Act on Special Measures Concerning Taxation (limited to the part concerning 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 assets listed in that column that a corporation acquires on or after the Effective Date, and the provisions then in force continue to govern assets listed in the right-hand column of of the table in of the Former Act on Special Measures Concerning Taxation that a corporation acquired before the Effective Date.

（の表のの下欄に係る部分に限る。）の規定は、法人が施行日以後に取得をする同欄に掲げる資産について適用し、法人が施行日前に取得をしたの表のの下欄に掲げる資産については、なお従前の例による。

The provisions of Article 65-8, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation for business years ending on or after the effective date of the Companies Act, and the provisions then in force continue to govern corporation tax of a corporation for business years that ended before the effective date of the Companies Act.

の規定は、法人の会社法施行日以後に終了する事業年度分の法人税について適用し、法人の会社法施行日前に終了した事業年度分の法人税については、なお従前の例による。

The provisions of Article 65-8, paragraph (11) of the New Act on Special Measures Concerning Taxation apply to non-qualified share exchanges, etc. prescribed in that a corporation carries out on or after October 1, 2006.

の規定は、法人が平成十八年十月一日以後に行うに規定する非適格株式交換等について適用する。

The provisions of Article 65-11, paragraph (1) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 65-12, paragraph (8) of the New Act on Special Measures Concerning Taxation) and Article 65-12, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation for business years ending on or after the effective date of the Companies Act, and the provisions then in force continue to govern corporation tax of a corporation for business years that ended before the effective date of the Companies Act.

（において準用する場合を含む。）及びの規定は、法人の会社法施行日以後に終了する事業年度分の法人税について適用し、法人の会社法施行日前に終了した事業年度分の法人税については、なお従前の例による。

The provisions of Article 65-12, paragraph (12) of the New Act on Special Measures Concerning Taxation apply to non-qualified share exchanges, etc. prescribed in that a corporation carries out on or after October 1, 2006.

の規定は、法人が平成十八年十月一日以後に行うに規定する非適格株式交換等について適用する。

The provisions of Article 65-13, paragraph (1) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 65-14, paragraph (8) of the New Act on Special Measures Concerning Taxation) and Article 65-14, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation for business years ending on or after the effective date of the Companies Act, and the provisions then in force continue to govern corporation tax of a corporation for business years that ended before the effective date of the Companies Act.

（において準用する場合を含む。）及びの規定は、法人の会社法施行日以後に終了する事業年度分の法人税について適用し、法人の会社法施行日前に終了した事業年度分の法人税については、なお従前の例による。

The provisions of Article 65-14, paragraph (12) of the New Act on Special Measures Concerning Taxation apply to non-qualified share exchanges, etc. prescribed in that a corporation carries out on or after October 1, 2006.

の規定は、法人が平成十八年十月一日以後に行うに規定する非適格株式交換等について適用する。

The provisions of Article 65-15, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation for business years ending on or after the effective date of the Companies Act, and the provisions then in force continue to govern corporation tax of a corporation for business years that ended before the effective date of the Companies Act.

の規定は、法人の会社法施行日以後に終了する事業年度分の法人税について適用し、法人の会社法施行日前に終了した事業年度分の法人税については、なお従前の例による。

The provisions of Article 66 of the New Act on Special Measures Concerning Taxation apply to corporation tax on exchanges of owned adjacent land, etc. prescribed in Article 66, paragraph (1) of the New Act on Special Measures Concerning Taxation that a corporation makes on or after the date specified in Article 1, item (ix) of the Supplementary Provisions.

の規定は、法人が附則第一条第九号に定める日以後に行うに規定する所有隣接土地等の交換に係る法人税について適用する。

Supplementary Provisions, Article 113Transitional Measures Concerning Special Provisions on Taxation on Transactions with Foreign Affiliates

第百十三条（国外関連者との取引に係る課税の特例に関する経過措置）

The provisions of Article 66-4, paragraph (7) of the New Act on Special Measures Concerning Taxation apply in the case where a reassessment prescribed in (hereinafter referred to as a "reassessment" in this Article) or a determination prescribed in (hereinafter referred to as a "determination" in this Article) is made with regard to the amount of income or the amount of loss of a corporation for a business year beginning on or after the Effective Date, or with regard to the amount of liquidation income from the dissolution (excluding dissolution due to a merger; the same applies hereinafter in this Article) of a corporation on or after the Effective Date (including the amount of income for a business year during liquidation of a corporation that is subject to corporation tax on liquidation income, and the amount deemed to be liquidation income from dissolution pursuant to the provisions of ; the same applies hereinafter in this Article), and the provisions then in force continue to govern the case where a reassessment or determination is made with regard to the amount of income or the amount of loss of a corporation for a business year that began before the Effective Date, or with regard to the amount of liquidation income from the dissolution of a corporation before the Effective Date.

の規定は、法人の施行日以後に開始する事業年度の所得の金額若しくは欠損金額又は法人の施行日以後の解散（合併による解散を除く。以下この条において同じ。）による清算所得の金額（清算所得に対する法人税を課される法人の清算中の事業年度の所得の金額及びの規定により解散による清算所得とみなされる金額を含む。以下この条において同じ。）についてに規定する更正（以下この条において「更正」という。）又はに規定する決定（以下この条において「決定」という。）をする場合について適用し、法人の施行日前に開始した事業年度の所得の金額若しくは欠損金額又は法人の施行日前の解散による清算所得の金額について更正又は決定をする場合については、なお従前の例による。

Supplementary Provisions, Article 114Transitional Measures Concerning Special Provisions on Taxation of the Interest on Liabilities Payable to a Foreign Controlling Shareholder

第百十四条（国外支配株主等に係る負債の利子等の課税の特例に関する経過措置）

The provisions of Article 66-5 of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a corporation for business years that ended before the Effective Date. In this case, with regard to the application of the provisions of for a business year of a corporation that began before the Effective Date and ends on or after the Effective Date, the phrase "to a fund provider, etc. interest, etc. on liabilities" in is deemed to be replaced with "to a fund provider, etc. (excluding persons specified by Cabinet Order; the same applies hereinafter in ) interest, etc. on liabilities (excluding those specified by Cabinet Order; the same applies hereinafter in )", and the phrase "liabilities to the foreign controlling shareholder, etc. and the fund provider, etc." with "liabilities to the foreign controlling shareholder, etc. and the fund provider, etc. (excluding liabilities specified by Cabinet Order; the same applies hereinafter in )".

の規定は、法人の施行日以後に終了する事業年度分の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けるの規定の適用については、中「資金供与者等に負債の利子等」とあるのは「資金供与者等（政令で定める者を除く。以下において同じ。）に負債の利子等（政令で定めるものを除く。以下において同じ。）」と、「国外支配株主等及び資金供与者等に対する負債」とあるのは「国外支配株主等及び資金供与者等に対する負債（政令で定める負債を除く。以下において同じ。）」とする。

Supplementary Provisions, Article 115Transitional Measures Concerning Inclusion in Gross Profits of Retained Income of Specified Foreign Subsidiaries, etc. of Domestic Corporations

第百十五条（内国法人に係る特定外国子会社等の留保金額の益金算入に関する経過措置）

The provisions of Article 66-6, paragraph (1) of the New Act on Special Measures Concerning Taxation apply in the case where there are dividends of surplus, etc. prescribed in whose record date for payment is a day on or after the effective date of the Companies Act, and the provisions then in force continue to govern the case where there are dividends of profits or distributions of surplus prescribed in of the Former Act on Special Measures Concerning Taxation whose record date for payment is a day before the effective date of the Companies Act.

の規定は、会社法施行日以後の日をその支払に係る基準日とするに規定する剰余金の配当等がある場合について適用し、会社法施行日前の日をその支払に係る基準日とするに規定する利益の配当又は剰余金の分配がある場合については、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 in the case where there are dividends of surplus, etc. prescribed in whose record date for payment is a day on or after the effective date of the Companies Act, and the provisions then in force continue to govern the case where there are dividends of profits or distributions of surplus prescribed in of the Former Act on Special Measures Concerning Taxation whose record date for payment is a day before the effective date of the Companies Act.

の規定は、会社法施行日以後の日をその支払に係る基準日とするに規定する剰余金の配当等がある場合について適用し、会社法施行日前の日をその支払に係る基準日とするに規定する利益の配当又は剰余金の分配がある場合については、なお従前の例による。

Supplementary Provisions, Article 116Transitional Measures Concerning Inclusion in Gross Profits of Retained Income of Specified Foreign Trusts of Domestic Corporations

第百十六条（内国法人に係る特定外国信託の留保金額の益金算入に関する経過措置）

The provisions of Article 66-9-4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply in the case where there are dividends of surplus, etc. prescribed in whose record date for payment is a day on or after the effective date of the Companies Act, and the provisions then in force continue to govern the case where there are dividends of profits or distributions of surplus prescribed in of the Former Act on Special Measures Concerning Taxation whose record date for payment is a day before the effective date of the Companies Act.

の規定は、会社法施行日以後の日をその支払に係る基準日とするに規定する剰余金の配当等がある場合について適用し、会社法施行日前の日をその支払に係る基準日とするに規定する利益の配当又は剰余金の分配がある場合については、なお従前の例による。

Supplementary Provisions, Article 117Transitional Measures Concerning Special Provisions on Corporation Tax Rates for Specified Medical Care Corporations

第百十七条（特定の医療法人の法人税率の特例に関する経過措置）

The provisions of Article 67-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a medical care corporation prescribed in for business years beginning on or after January 1, 2007, and the provisions then in force continue to govern corporation tax of a medical care corporation prescribed in of the Former Act on Special Measures Concerning Taxation for business years that began before that date.

の規定は、に規定する医療法人の平成十九年一月一日以後に開始する事業年度分の法人税について適用し、に規定する医療法人の同日前に開始した事業年度分の法人税については、なお従前の例による。

Supplementary Provisions, Article 118Transitional Measures Concerning Special Provisions on Taxation on Subsidies for Business Conversion or Discontinuation, etc.

第百十八条（転廃業助成金等に係る課税の特例に関する経過措置）

The provisions of Article 67-4, paragraph (2) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to ) and apply to corporation tax of a corporation for business years ending on or after the effective date of the Companies Act, and the provisions then in force continue to govern corporation tax of a corporation for business years that ended before the effective date of the Companies Act.

（において準用する場合を含む。）及びの規定は、法人の会社法施行日以後に終了する事業年度分の法人税について適用し、法人の会社法施行日前に終了した事業年度分の法人税については、なお従前の例による。

Supplementary Provisions, Article 119Transitional Measures Concerning Special Provisions on Inclusion in Deductible Expenses of the Acquisition Cost of Small-Amount Depreciable Assets of Small and Medium Sized Enterprises, etc.

第百十九条（中小企業者等の少額減価償却資産の取得価額の損金算入の特例に関する経過措置）

The provisions of Article 67-5 of the New Act on Special Measures Concerning Taxation apply to small-amount depreciable assets prescribed in that a corporation acquires, or manufactures or constructs, on or after the Effective Date.

の規定は、法人が施行日以後に取得又は製作若しくは建設をするに規定する少額減価償却資産について適用する。

The provisions then in force continue to govern small-amount depreciable assets prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation acquired, or manufactured or constructed, on or before March 31, 2006.

法人が平成十八年三月三十一日以前に取得又は製作若しくは建設をしたに規定する少額減価償却資産については、なお従前の例による。

Supplementary Provisions, Article 120Transitional Measures Concerning Special Provisions on Taxation on Share Exchanges or Share Transfers

第百二十条（株式交換又は株式移転に係る課税の特例に関する経過措置）

The provisions then in force continue to govern corporation tax on transfers, through share exchanges, etc. prescribed in of the Former Act on Special Measures Concerning Taxation, of specified subsidiary shares prescribed in , and on transfers of subsidiary shares, etc. prescribed in of the Former Act on Special Measures Concerning Taxation, that a corporation made before October 1, 2006.

法人が平成十八年十月一日前に行ったに規定する特定子会社株式のに規定する株式交換等による移転及びに規定する子会社株式等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 of the Former Act on Special Measures Concerning Taxation to transfers of subsidiary shares, etc. prescribed in that a corporation makes during the period from the Effective Date to September 30, 2006, the phrase "with regard to the application of the provisions of , in the amount of income prescribed in (a) of , and with regard to the application of the provisions of and " in is deemed to be replaced with "with regard to the application of the provisions of and ,", and the phrase ", respectively, included" with "included".

法人が施行日から平成十八年九月三十日までの間に行うに規定する子会社株式等の譲渡に係るの規定の適用については、中「の規定の適用についてはイに規定する所得の金額に、及びの規定の適用については」とあるのは「及びの規定の適用については、」と、「、それぞれ含まれる」とあるのは「含まれる」とする。

With regard to the application of the provisions of and of the Former Act on Special Measures Concerning Taxation to transfers, through share exchanges, etc. prescribed in of the Former Act on Special Measures Concerning Taxation, of specified subsidiary shares prescribed in , and to transfers of subsidiary shares, etc. prescribed in of the Former Act on Special Measures Concerning Taxation, that a corporation makes during the period from the effective date of the Companies Act to September 30, 2006, the terms and phrases listed in the middle column of the following table that appear in those provisions 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.

of the Former Act on Special Measures Concerning Taxationwholly owned subsidiary company under wholly owned subsidiary company resulting from the share exchange prescribed in Article 768, paragraph (1), item (i) of the Companies Act or wholly owned subsidiary company resulting from a share transfer prescribed in Article 773, paragraph (1), item (v) of that Act
wholly owning parent company under wholly owning parent company in a share exchange prescribed in or wholly owning parent company incorporated in a share transfer prescribed in Article 773, paragraph (1), item (i) of that Act
or or
of the Former Act on Special Measures Concerning Taxationshare transfer under share transfer upon entity conversion prescribed in
wholly owned subsidiary company under wholly owned subsidiary company resulting from a share transfer prescribed in Article 773, paragraph (1), item (v) of the Companies Act
wholly owning parent company under wholly owning parent company incorporated in a share transfer prescribed in

法人が会社法施行日から平成十八年九月三十日までの間に行うに規定する特定子会社株式のに規定する株式交換等による移転及びに規定する子会社株式等の譲渡に係る及びの規定の適用については、次の表の上欄に掲げるこれら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。

の完全子会社会社法第七百六十八条第一項第一号に規定する株式交換完全子会社又は同法第七百七十三条第一項第五号に規定する株式移転完全子会社
の完全親会社に規定する株式交換完全親会社又は同法第七百七十三条第一項第一号に規定する株式移転設立完全親会社
又は又は
の株式移転に規定する組織変更株式移転
の完全子会社会社法第七百七十三条第一項第五号に規定する株式移転完全子会社
の完全親会社に規定する株式移転設立完全親会社

Supplementary Provisions, Article 121Transitional Measures Concerning Special Provisions on Taxation of Specific Purpose Companies

第百二十一条（特定目的会社に係る課税の特例に関する経過措置）

The provisions of Article 67-14 of the New Act on Special Measures Concerning Taxation apply to corporation tax of a specific purpose company prescribed in for business years ending on or after the effective date of the Companies Act, and the provisions then in force continue to govern corporation tax of a specific purpose company prescribed in of the Former Act on Special Measures Concerning Taxation for business years that ended before the effective date of the Companies Act.

の規定は、に規定する特定目的会社の会社法施行日以後に終了する事業年度分の法人税について適用し、に規定する特定目的会社の会社法施行日前に終了した事業年度分の法人税については、なお従前の例による。

With regard to the application of the provisions of Article 67-14 of the New Act on Special Measures Concerning Taxation in the case where a specific purpose company prescribed in Article 67-14, paragraph (1) of the New Act on Special Measures Concerning Taxation is a special former specific purpose company prescribed in , the phrase "all of the requirements" in is deemed to be replaced with "all of the requirements (excluding those listed in (c))", and in addition, technical replacements of terms for the application of the provisions of are specified by Cabinet Order.

に規定するに規定する特例旧特定目的会社である場合におけるの規定の適用については、中「全ての要件」とあるのは、「全ての要件（ハに掲げるものを除く。）」とするほか、の規定の適用に関する技術的読替えは、政令で定める。

Supplementary Provisions, Article 122Transitional Measures Concerning Special Provisions on Taxation of Investment Corporations

第百二十二条（投資法人に係る課税の特例に関する経過措置）

The provisions of Article 67-15 of the New Act on Special Measures Concerning Taxation apply to corporation tax of an investment corporation prescribed in for business years ending on or after the effective date of the Companies Act, and the provisions then in force continue to govern corporation tax of an investment corporation prescribed in of the Former Act on Special Measures Concerning Taxation for business years that ended before the effective date of the Companies Act.

の規定は、に規定する投資法人の会社法施行日以後に終了する事業年度分の法人税について適用し、に規定する投資法人の会社法施行日前に終了した事業年度分の法人税については、なお従前の例による。

Supplementary Provisions, Article 123Transitional Measures Concerning Special Provisions on Corporation Tax Rates for Specified Cooperatives, etc.

第百二十三条（特定の協同組合等の法人税率の特例に関する経過措置）

The provisions of Article 68, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a cooperative, etc. prescribed in for business years beginning on or after January 1, 2007, and the provisions then in force continue to govern corporation tax of a cooperative, etc. prescribed in of the Former Act on Special Measures Concerning Taxation for business years that began before that date.

の規定は、に規定する協同組合等の平成十九年一月一日以後に開始する事業年度分の法人税について適用し、に規定する協同組合等の同日前に開始した事業年度分の法人税については、なお従前の例による。

Supplementary Provisions, Article 124Transitional Measures Concerning Special Provisions on Company Splits in Which Shares, etc. Are Delivered to Both the Splitting Corporation and the Shareholders, etc. of the Splitting Corporation

第百二十四条（株式等を分割法人と分割法人の株主等とに交付する分割の特例に関する経過措置）

The provisions of Article 68-3-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to company splits that a corporation carries out on or after the effective date of the Companies Act, and the provisions then in force continue to govern company splits that a corporation carried out before the effective date of the Companies Act.

の規定は、法人が会社法施行日以後に行う分割について適用し、法人が会社法施行日前に行った分割については、なお従前の例による。

Supplementary Provisions, Article 125Transitional Measures Concerning Special Provisions on Taxation on Transactions with Foreign Affiliates Related to Specified Trusts

第百二十五条（特定信託に係る国外関連者との取引に係る課税の特例に関する経過措置）

The provisions of Article 68-3-5, paragraph (6) of the New Act on Special Measures Concerning Taxation apply in the case where a reassessment prescribed in (hereinafter referred to as a "reassessment" in this Article) or a determination prescribed in (hereinafter referred to as a "determination" in this Article) is made with regard to the amount of income or the amount of loss of a specified trust for a calculation period beginning on or after the Effective Date, and the provisions then in force continue to govern the case where a reassessment or determination is made with regard to the amount of income or the amount of loss of a specified trust for a calculation period that began before the Effective Date.

の規定は、特定信託の施行日以後に開始する計算期間の所得の金額又は欠損金額についてに規定する更正（以下この条において「更正」という。）又はに規定する決定（以下この条において「決定」という。）をする場合について適用し、特定信託の施行日前に開始した計算期間の所得の金額又は欠損金額について更正又は決定をする場合については、なお従前の例による。

Supplementary Provisions, Article 126Transitional Measures Concerning Special Provisions on Taxation of Interest, etc. on Liabilities Payable to Specified Foreign Beneficiaries, etc. Related to Specified Trusts

第百二十六条（特定信託に係る特定国外受益者等に係る負債の利子等の課税の特例に関する経過措置）

The provisions of Article 68-3-6 of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation that is the trustee of a specified trust for calculation periods ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a corporation that is the trustee of a specified trust for calculation periods that ended before the Effective Date. In this case, with regard to the application of the provisions of for a calculation period of a corporation that is the trustee of a specified trust that began before the Effective Date and ends on or after the Effective Date, the phrase "to a fund provider, etc. interest, etc. on liabilities" in is deemed to be replaced with "to a fund provider, etc. (excluding persons specified by Cabinet Order; the same applies hereinafter in ) interest, etc. on liabilities (excluding those specified by Cabinet Order; the same applies hereinafter in )", and the phrase "liabilities to the specified foreign beneficiary, etc. and the fund provider, etc." with "liabilities to the specified foreign beneficiary, etc. and the fund provider, etc. (excluding liabilities specified by Cabinet Order; the same applies hereinafter in )".

の規定は、特定信託の受託者である法人の施行日以後に終了する計算期間分の法人税について適用し、特定信託の受託者である法人の施行日前に終了した計算期間分の法人税については、なお従前の例による。この場合において、特定信託の受託者である法人の施行日前に開始し、かつ、施行日以後に終了する計算期間におけるの規定の適用については、中「資金供与者等に負債の利子等」とあるのは「資金供与者等（政令で定める者を除く。以下において同じ。）に負債の利子等（政令で定めるものを除く。以下において同じ。）」と、「特定国外受益者等及び資金供与者等に対する負債」とあるのは「特定国外受益者等及び資金供与者等に対する負債（政令で定める負債を除く。以下において同じ。）」とする。

Supplementary Provisions, Article 127Transitional Measures Concerning Inclusion in Gross Profits of Retained Income of Specified Foreign Subsidiaries, etc. Related to Specified Trusts

第百二十七条（特定信託に係る特定外国子会社等の留保金額の益金算入に関する経過措置）

The provisions of Article 68-3-7, paragraph (1) of the New Act on Special Measures Concerning Taxation apply in the case where there are dividends of surplus, dividends of profits or distributions of surplus prescribed in whose record date for payment is a day on or after the effective date of the Companies Act, and the provisions then in force continue to govern the case where there are dividends of profits or distributions of surplus prescribed in of the Former Act on Special Measures Concerning Taxation whose record date for payment is a day before the effective date of the Companies Act.

の規定は、会社法施行日以後の日をその支払に係る基準日とするに規定する剰余金の配当、利益の配当又は剰余金の分配がある場合について適用し、会社法施行日前の日をその支払に係る基準日とするに規定する利益の配当又は剰余金の分配がある場合については、なお従前の例による。

The provisions of Article 68-3-9, paragraph (1) of the New Act on Special Measures Concerning Taxation apply in the case where there are dividends of surplus, etc. prescribed in whose record date for payment is a day on or after the effective date of the Companies Act, and the provisions then in force continue to govern the case where there are dividends of profits or distributions of surplus prescribed in of the Former Act on Special Measures Concerning Taxation whose record date for payment is a day before the effective date of the Companies Act.

の規定は、会社法施行日以後の日をその支払に係る基準日とするに規定する剰余金の配当等がある場合について適用し、会社法施行日前の日をその支払に係る基準日とするに規定する利益の配当又は剰余金の分配がある場合については、なお従前の例による。

Supplementary Provisions, Article 128Transitional Measures Concerning Inclusion in Gross Profits of Retained Income of Specified Foreign Trusts Related to Specified Trusts

第百二十八条（特定信託に係る特定外国信託の留保金額の益金算入に関する経過措置）

The provisions of Article 68-3-13, paragraph (1) of the New Act on Special Measures Concerning Taxation apply in the case where there are dividends of surplus, etc. prescribed in whose record date for payment is a day on or after the effective date of the Companies Act, and the provisions then in force continue to govern the case where there are dividends of profits or distributions of surplus prescribed in of the Former Act on Special Measures Concerning Taxation whose record date for payment is a day before the effective date of the Companies Act.

の規定は、会社法施行日以後の日をその支払に係る基準日とするに規定する剰余金の配当等がある場合について適用し、会社法施行日前の日をその支払に係る基準日とするに規定する利益の配当又は剰余金の分配がある場合については、なお従前の例による。

Supplementary Provisions, Article 129Transitional Measures Concerning Special Corporation Tax Credit Where a Consolidated Corporation Conducts Experimental Research

第百二十九条（連結法人が試験研究を行った場合の法人税額の特別控除に関する経過措置）

The provisions of Article 68-9 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years in which a consolidated corporation's consolidated parent corporation business year (meaning a consolidated parent corporation business year prescribed in ; the same applies hereinafter up to Article 149 of the Supplementary Provisions) begins on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years in which a consolidated corporation's consolidated parent corporation business year began before the Effective Date.

の規定は、連結法人の連結親法人事業年度（に規定する連結親法人事業年度をいう。以下附則第百四十九条までにおいて同じ。）が施行日以後に開始する連結事業年度分の法人税について適用し、連結法人の連結親法人事業年度が施行日前に開始した連結事業年度分の法人税については、なお従前の例による。

Necessary transitional measures for the enforcement of the provisions of Article 68-9, paragraph (3) or (7) of the New Act on Special Measures Concerning Taxation in the case where the amount of experimental research expenses (meaning the amount of experimental research expenses prescribed in ; the same applies hereinafter in this paragraph) that is included in deductible expenses in calculating the amount of consolidated income for the consolidated business year of a consolidated parent corporation, or of a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation at the end of the consolidated business year for which that consolidated parent corporation seeks to apply the provisions of Article 68-9, paragraph (3) or (7) of the New Act on Special Measures Concerning Taxation, or the amount of experimental research expenses that is included in deductible expenses in calculating the amount of consolidated income for the previous consolidated business year of that consolidated parent corporation, or of a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation at the end of the previous consolidated business year of that consolidated parent corporation prescribed in or (hereinafter referred to as the "previous consolidated business year" in this paragraph), includes an amount that was included in deductible expenses as a depreciation allowance for equipment for development research prescribed in of the Former Act on Special Measures Concerning Taxation, are specified by Cabinet Order.

連結親法人若しくは当該連結親法人の若しくはの規定の適用を受けようとする連結事業年度終了の時において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連結事業年度の連結所得の金額の計算上損金の額に算入される試験研究費の額（に規定する試験研究費の額をいう。以下この項において同じ。）又は当該連結親法人若しくは当該連結親法人の若しくはに規定する前連結事業年度（以下この項において「前連結事業年度」という。）終了の時において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前連結事業年度の連結所得の金額の計算上損金の額に算入される試験研究費の額のうち、に規定する開発研究用設備の償却費として損金の額に算入された金額がある場合における又はの規定の施行に関し必要な経過措置は、政令で定める。

Supplementary Provisions, Article 130Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Small or Medium-Sized Consolidated Corporation Has Acquired Machinery, etc., etc.

第百三十条（中小連結法人が機械等を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置）

The provisions of Article 68-11 of the New Act on Special Measures Concerning Taxation apply to specified machinery and equipment, etc. prescribed in and depreciable assets prescribed in that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or manufactures, or leases, on or after the Effective Date, and the provisions then in force continue to govern specified machinery and equipment, etc. prescribed in of the Former Act on Special Measures Concerning Taxation and depreciable assets prescribed in that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or manufactured, or leased, before the Effective Date.

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が施行日以後に取得若しくは製作又は賃借をするに規定する特定機械装置等及びに規定する減価償却資産について適用し、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が施行日前に取得若しくは製作又は賃借をしたに規定する特定機械装置等及びに規定する減価償却資産については、なお従前の例による。

Supplementary Provisions, Article 131Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Information Infrastructure Enhancement Equipment, etc. Is Acquired, etc.

第百三十一条（情報基盤強化設備等を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置）

The provisions of Article 68-15 of the New Act on Special Measures Concerning Taxation apply to information infrastructure enhancement equipment, etc. prescribed in that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or manufactures, or leases, on or after the Effective Date.

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が施行日以後に取得若しくは製作又は賃借をするに規定する情報基盤強化設備等について適用する。

Supplementary Provisions, Article 132Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Information and Communications Equipment, etc. Is Acquired, etc.

第百三十二条（情報通信機器等を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置）

With regard to corporation tax in the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation has used information and communications equipment, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that it acquired or manufactured, or leased, before the Effective Date for the business prescribed in , the provisions of remain in force. In this case, the terms and phrases listed in the middle column of the following table that appear in the provisions of 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.

"又は" (or) "若しくは" (or, joining a smaller group of alternatives)
where there is an amount to be deducted, that amountwhere there is an amount to be deducted, or where there is an amount to be deducted from the consolidated tax amount before adjustment on consolidated income for that consolidated business year pursuant to the provisions of Article 68-15, paragraph (2) or (3) of the Act on Special Measures Concerning Taxation as amended by the provisions of (Act No. 10 of 2006; referred to as the "2006 Amendment Act" in ) (hereinafter referred to as the "New Act on Special Measures Concerning Taxation" in ), those amounts
of the amount to be deductedof the amount to be deducted or the amount to be deducted from the consolidated tax amount before adjustment on consolidated income for that consolidated business year pursuant to the provisions of Article 68-15, paragraph (2) or (3) of the New Act on Special Measures Concerning Taxation
or or before its amendment by the provisions of of the 2006 Amendment Act, which remains in force pursuant to the provisions of Article 106 of the Supplementary Provisions of the 2006 Amendment Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in )
of the Former Act on Special Measures Concerning Taxation Kept in Force
, and Article 68-9, paragraph (10) of the New Act on Special Measures Concerning Taxation
and and , and
of the Former Act on Special Measures Concerning Taxation Kept in Force
of the Former Act on Special Measures Concerning Taxation Kept in Force
, and Article 68-9, paragraph (10) of the New Act on Special Measures Concerning Taxation
and and , and
of the Former Act on Special Measures Concerning Taxation Kept in Force
of the Former Act on Special Measures Concerning Taxation Kept in Force
or Article 68-15, paragraph (6) of the Act on Special Measures Concerning Taxationor before its amendment by the provisions of , which remains in force pursuant to the provisions of Article 132 of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations")
and Article 68-15, paragraph (6) of the Act on Special Measures Concerning Taxationand of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
“Article 68-15, paragraph (11) or (12) of the Act on Special Measures Concerning Taxation (“ or before its amendment by the provisions of , which remains in force pursuant to the provisions of Article 132 of the Supplementary Provisions of that Act (hereinafter referred to as the 'Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations') (
Article 68-15, paragraph (11) or (12) of the Act on Special Measures Concerning Taxation” or of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations”
and Article 68-15, paragraph (11) of the Act on Special Measures Concerning Taxationand of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations

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が施行日前に取得若しくは製作又は賃借をしたに規定する情報通信機器等をに規定する事業の用に供した場合における法人税については、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。

又は若しくは
控除される金額がある場合には、当該金額控除される金額がある場合又は所得税法等の一部を改正する等の法律（平成十八年法律第十号。において「平成十八年改正法」という。）の規定による改正後の租税特別措置法（以下において「新租税特別措置法」という。）若しくはの規定により当該連結事業年度の連結所得に対する調整前連結税額から控除される金額がある場合には、これらの金額
控除される金額のうち控除される金額又は若しくはの規定により当該連結事業年度の連結所得に対する調整前連結税額から控除される金額のうち
又は平成十八年改正法附則第百六条の規定によりなおその効力を有するものとされるの規定による改正前の租税特別措置法（以下において「旧効力措置法」という。）又は
、並びに
及び及び、及び
、並びに
及び及び、及び
又は又は所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第百三十二条の規定によりなおその効力を有するものとされるの規定による改正前の租税特別措置法（以下「旧効力連結措置法」という。）
及び及び
「又は（「所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第百三十二条の規定によりなおその効力を有するものとされるの規定による改正前の租税特別措置法（以下「旧効力連結措置法」という。）又は（
又は」又は」
及び及び

Supplementary Provisions, Article 133Transitional Measures Concerning Depreciation by Consolidated Corporations

第百三十三条（連結法人の減価償却に関する経過措置）

The provisions of Article 68-16, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning of the table in ) apply to depreciable assets listed in the middle column of for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the middle column of of the table in of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.

（の表のに係る部分に限る。）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が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をするの中欄に掲げる減価償却資産について適用し、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が施行日前に取得等をしたの表のの中欄に掲げる減価償却資産については、なお従前の例による。

The provisions then in force continue to govern depreciable assets listed in the middle column of or of the table in of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.

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が施行日前に取得等をしたの表の又はの中欄に掲げる減価償却資産については、なお従前の例による。

The provisions of Article 68-19, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning of the table in ) apply to depreciable assets listed in the third column of for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the Effective Date.

（の表のに係る部分に限る。）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が施行日以後に取得等をするの第三欄に掲げる減価償却資産について適用する。

The provisions then in force continue to govern equipment for development research prescribed in of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or manufactured before the Effective Date.

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が施行日前に取得又は製作をしたに規定する開発研究用設備については、なお従前の例による。

The provisions of Article 68-23, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning or of the table in ) apply to depreciable assets listed in the middle column of or of that table for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after June 1, 2006, and the provisions then in force continue to govern depreciable assets listed in the middle column of or of the table in of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before that date.

（の表の又はに係る部分に限る。）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が平成十八年六月一日以後に取得等をする同表の又はの中欄に掲げる減価償却資産について適用し、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が同日前に取得等をしたの表の又はの中欄に掲げる減価償却資産については、なお従前の例による。

The provisions then in force continue to govern depreciable assets listed in the middle column of of the table in of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.

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が施行日前に取得等をしたの表のの中欄に掲げる減価償却資産については、なお従前の例による。

The provisions of Article 68-26, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to recycling equipment, etc. prescribed in for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern recycling equipment, etc. prescribed in of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.

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が施行日以後に取得等をするに規定する再商品化設備等について適用し、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が施行日前に取得等をしたに規定する再商品化設備等については、なお従前の例による。

The provisions of Article 68-31, paragraph (2) of the New Act on Special Measures Concerning Taxation (limited to the part concerning of the table in ) apply to depreciable assets listed in the middle column of that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or manufactures on or after the Effective Date.

（の表のに係る部分に限る。）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が施行日以後に取得又は製作をするの中欄に掲げる減価償却資産について適用する。

The provisions of Article 68-31, paragraph (3), item (iii) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that ended before the Effective Date.

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施行日以後に終了する連結事業年度分の法人税について適用し、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施行日前に終了した連結事業年度分の法人税については、なお従前の例による。

With regard to depreciable assets specified in of the Former Act on Special Measures Concerning Taxation held by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that received, before the Effective Date, the certification referred to in for a joint improvement plan prescribed in , the provisions of (limited to the part concerning ) remain in force.

に規定する共同改善計画につきの認定を施行日前に受けた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有するに定める減価償却資産については、（に係る部分に限る。）の規定は、なおその効力を有する。

With regard to fishing vessels prescribed in of the Former Act on Special Measures Concerning Taxation held by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that received, before the Effective Date, the certification referred to in for an improvement plan prescribed in , the provisions of remain in force.

に規定する改善計画につきの認定を施行日前に受けた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有するに規定する漁船については、の規定は、なおその効力を有する。

The provisions of Article 68-34 of the New Act on Special Measures Concerning Taxation (limited to the part concerning ) apply to good-quality rental housing in a central urban area prescribed in that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or newly constructs on or after the date specified in Article 1, item (x) of the Supplementary Provisions.

（に係る部分に限る。）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が附則第一条第十号に定める日以後に取得又は新築をするに規定する中心市街地優良賃貸住宅について適用する。

With regard to specified good-quality rental housing prescribed in of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or newly constructed on or before March 31, 2006, the provisions of (limited to the part concerning ) remain in force. In this case, the terms and phrases listed in the left-hand column of the following table that appear in are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.

qualified post-formation acquisition of assetsqualified in-kind distribution (hereinafter referred to as a "qualified merger, etc." in this paragraph)
qualified merger, qualified company split or qualified capital contribution in kind (hereinafter referred to as a "qualified merger, etc." in this paragraph)qualified merger, etc.
or corporation making a contribution in kind, corporation making a contribution in kind or corporation making a distribution in kind
or a qualified company split by split-off, the day before the date of that qualified merger or qualified company split by split-off, the day before the date of that qualified merger, and in the case of a qualified in-kind distribution that falls under a distribution of all residual assets, the date on which the residual assets related to that qualified in-kind distribution are determined.
prior to the amendment by , which remains in force pursuant to the provisions of Article 107, paragraph (13) of the Supplementary Provisions of that Act

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が平成十八年三月三十一日以前に取得又は新築をしたに規定する特定優良賃貸住宅については、（に係る部分に限る。）の規定は、なおその効力を有する。この場合において、中次の表の上欄に掲げる字句は、同表の下欄に掲げる字句とする。

適格事後設立適格現物分配（以下この項において「適格合併等」という。）
適格合併、適格分割又は適格現物出資（以下この項において「適格合併等」という。）適格合併等
又は現物出資法人、現物出資法人又は現物分配法人
又は適格分割型分割にあつては、当該適格合併又は適格分割型分割の日の前日にあつては当該適格合併の日の前日とし、残余財産の全部の分配に該当する適格現物分配にあつては当該適格現物分配に係る残余財産の確定の日とする。
所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第百七条第十三項の規定によりなおその効力を有するものとされるの規定による改正前の

Supplementary Provisions, Article 134Transitional Measures Concerning Special Depreciation by the Reserve Method for Consolidated Corporations

第百三十四条（連結法人の準備金方式による特別償却に関する経過措置）

The provisions of Article 68-41 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation prescribed in or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation ending on or after the effective date of the Companies Act, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation prescribed in of the Former Act on Special Measures Concerning Taxation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that ended before the effective date of the Companies Act.

の規定は、に規定する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会社法施行日以後に終了する連結事業年度分の法人税について適用し、からまでに規定する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会社法施行日前に終了した連結事業年度分の法人税については、なお従前の例による。

Supplementary Provisions, Article 135Transitional Measures Concerning Reserves of Consolidated Corporations

第百三十五条（連結法人の準備金に関する経過措置）

The provisions of Article 68-43, paragraph (1), Article 68-44, paragraph (1), Article 68-46, paragraph (1), Article 68-50, paragraph (1), Article 68-55, paragraph (1) (excluding the part concerning ), Article 68-56, paragraph (1), Article 68-58, paragraph (1) and Article 68-61, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation prescribed in those provisions or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation ending on or after the effective date of the Companies Act, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation prescribed in , , , , , , and and of the Former Act on Special Measures Concerning Taxation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that ended before the effective date of the Companies Act.

、、、、（に係る部分を除く。）、、並びに及びの規定は、これらの規定に規定する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会社法施行日以後に終了する連結事業年度分の法人税について適用し、、、、、、、並びに及びに規定する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会社法施行日前に終了した連結事業年度分の法人税については、なお従前の例による。

The provisions of Article 68-45 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation prescribed in or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years, ending before the Effective Date, of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that is listed in the left-hand column of or of the table in of the Former Act on Special Measures Concerning Taxation.

の規定は、に規定する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施行日以後に終了する連結事業年度分の法人税について適用し、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で、の表の又はの上欄に掲げるものの施行日前に終了した連結事業年度分の法人税については、なお従前の例による。

With regard to the application of the provisions of Article 68-45, paragraph (1) of the New Act on Special Measures Concerning Taxation for a consolidated business year of a consolidated parent corporation prescribed in or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that ends on or after the Effective Date and ends before the effective date of the Companies Act, the phrase "by the method of accounting as an expense or loss" in is deemed to be replaced with "by the method of accounting as an expense or loss (including the method of setting aside the amount as a reserve through the appropriation of profit or surplus in the settlement of accounts finalized by that consolidated parent corporation or its consolidated subsidiary corporation)", and the phrase "when it has set aside (including the case where it has set aside the amount as a reserve for specified disaster prevention by the method of setting aside the amount as a reserve through the appropriation of surplus by the date on which the settlement of accounts for that consolidated business year of that consolidated parent corporation or its consolidated subsidiary corporation is finalized)" is deemed to be replaced with "when it has set aside".

に規定する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施行日以後に終了する連結事業年度であって、会社法施行日前に終了する連結事業年度のの規定の適用については、中「損金経理の方法」とあるのは「損金経理の方法（当該連結親法人又はその連結子法人の確定した決算において利益又は剰余金の処分により積立金として積み立てる方法を含む。）」と、「積み立てたとき（当該連結親法人又はその連結子法人の当該連結事業年度に係る決算の確定の日までに剰余金の処分により積立金として積み立てる方法により特定災害防止準備金として積み立てたときを含む。）」とあるのは「積み立てたとき」とする。

With regard to the calculation of the amount of consolidated income for a consolidated business year ending on or after the Effective Date (limited to a consolidated business year ending before the effective date of the Companies Act) of a consolidated parent corporation prescribed in of the Former Act on Special Measures Concerning Taxation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that, before the Effective Date, has concluded a contract for a trust pertaining to trust property entrusted pursuant to the provisions of Cabinet Order prescribed in (referred to as a "consolidated corporation that has concluded a trust contract" in the following paragraph), the provisions of remain in force. In this case, the terms and phrases listed in the middle column of the following table that appear in the provisions of 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.

prior to the amendment by , which remains in force pursuant to the provisions of Article 109, paragraph (4) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in )
March 31, 2007the date of completion of the final disposal of waste prescribed in the middle column of of that table (referred to as the "date of completion of the final disposal of waste" in )
and of the Former Act on Special Measures Concerning Taxation Kept in Force
of the Former Act on Special Measures Concerning Taxation Kept in Force
March 31, 2007the date of completion of the final disposal of waste
of the Former Act on Special Measures Concerning Taxation Kept in Force
the phrase "" is deemed to be replaced with "the phrase "" is deemed to be replaced with " prior to the amendment by , which remains in force pursuant to the provisions of Article 109, paragraph (4) of the Supplementary Provisions of that Act (referred to as the 'Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations' in )
prior to the amendment by , which remains in force pursuant to the provisions of Article 135, paragraph (4) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations" in )
the phrase "" is deemed to be replaced with "the phrase "" is deemed to be replaced with " of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
of the Former Act on Special Measures Concerning Taxation Kept in Force
of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
of the Former Act on Special Measures Concerning Taxation Kept in Force
of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
of the Former Act on Special Measures Concerning Taxation Kept in Force
of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations

施行日前にに規定する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で、ロに規定する政令で定めるところにより委託している信託財産に係る信託の契約を締結しているもの（次項において「信託契約締結連結法人」という。）の施行日以後に終了する連結事業年度（会社法施行日前に終了する連結事業年度に限る。）の連結所得の金額の計算については、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。

所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第百九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の規定による改正前の租税特別措置法（以下において「旧効力措置法」という。）
平成十九年三月三十一日同表のの中欄に規定する廃棄物の最終処分の終了の日（において「廃棄物最終処分終了の日」という。）
及び
平成十九年三月三十一日廃棄物最終処分終了の日
「」とあるのは「「」とあるのは「所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第百九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の規定による改正前の租税特別措置法（以下において「旧効力単体措置法」という。）
所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第百三十五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の規定による改正前の租税特別措置法（以下において「旧効力連結措置法」という。）
「」とあるのは「「」とあるのは「

With regard to the calculation of the amount of consolidated income for a consolidated business year ending on or after the Effective Date (limited to a consolidated business year ending on or after the effective date of the Companies Act) of a consolidated corporation that has concluded a trust contract, the provisions of of the Former Act on Special Measures Concerning Taxation remain in force. In this case, the terms and phrases listed in the middle column of the following table that appear in the provisions of 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.

prior to the amendment by , which remains in force pursuant to the provisions of Article 109, paragraph (5) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in )
March 31, 2007the date of completion of the final disposal of waste prescribed in the middle column of of that table (referred to as the "date of completion of the final disposal of waste" in )
by the method of accounting as an expense or loss (including the method of setting aside the amount as a reserve through the appropriation of profit or surplus in the settlement of accounts finalized by that consolidated parent corporation or its consolidated subsidiary corporation)by the method of accounting as an expense or loss
when it has set asidewhen it has set aside (including the case where it has set aside the amount as a reserve for specified disaster prevention by the method of setting aside the amount as a reserve through the appropriation of surplus by the date on which the settlement of accounts for that consolidated business year of that consolidated parent corporation or its consolidated subsidiary corporation is finalized)
and of the Former Act on Special Measures Concerning Taxation Kept in Force
of the Former Act on Special Measures Concerning Taxation Kept in Force
March 31, 2007the date of completion of the final disposal of waste
of the Former Act on Special Measures Concerning Taxation Kept in Force
the phrase "" is deemed to be replaced with "the phrase "" is deemed to be replaced with " prior to the amendment by , which remains in force pursuant to the provisions of Article 109, paragraph (5) of the Supplementary Provisions of that Act (referred to as the 'Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations' in )
prior to the amendment by , which remains in force pursuant to the provisions of Article 135, paragraph (5) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations" in )
the phrase "" is deemed to be replaced with "the phrase "" is deemed to be replaced with " of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
of the Former Act on Special Measures Concerning Taxation Kept in Force
of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
of the Former Act on Special Measures Concerning Taxation Kept in Force
of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
of the Former Act on Special Measures Concerning Taxation Kept in Force
of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations

信託契約締結連結法人の施行日以後に終了する連結事業年度（会社法施行日以後に終了する連結事業年度に限る。）の連結所得の金額の計算については、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。

所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第百九条第五項の規定によりなおその効力を有するものとされるの規定による改正前の租税特別措置法（以下において「旧効力措置法」という。）
平成十九年三月三十一日同表のの中欄に規定する廃棄物の最終処分の終了の日（において「廃棄物最終処分終了の日」という。）
損金経理の方法（当該連結親法人又はその連結子法人の確定した決算において利益又は剰余金の処分により積立金として積み立てる方法を含む。）損金経理の方法
積み立てたとき積み立てたとき（当該連結親法人又はその連結子法人の当該連結事業年度に係る決算の確定の日までに剰余金の処分により積立金として積み立てる方法により特定災害防止準備金として積み立てたときを含む。）
及び
平成十九年三月三十一日廃棄物最終処分終了の日
「」とあるのは「「」とあるのは「所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第百九条第五項の規定によりなおその効力を有するものとされるの規定による改正前の租税特別措置法（以下において「旧効力単体措置法」という。）
所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第百三十五条第五項の規定によりなおその効力を有するものとされるの規定による改正前の租税特別措置法（以下において「旧効力連結措置法」という。）
「」とあるのは「「」とあるのは「

With regard to the reserve for gas calorific value conversion referred to in of the Former Act on Special Measures Concerning Taxation pertaining to the calorific value conversion plan prescribed in that is specified in the gas supply plan of a consolidated parent corporation prescribed in or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that made, before the Effective Date, the notification prescribed in for the gas supply plan prescribed in (including the reserve for gas calorific value conversion referred to in of the Former Act on Special Measures Concerning Taxation set aside in a business year that does not fall under a consolidated business year), the provisions of of the Former Act on Special Measures Concerning Taxation remain in force. In this case, the terms and phrases listed in the middle column of the following table that appear in the provisions of 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.

calorific value conversion expenses (calorific value conversion expenses ( prior to the amendment by , which remains in force pursuant to the provisions of Article 109, paragraph (6) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in )
conversion of calorific value (conversion of calorific value ( of the Former Act on Special Measures Concerning Taxation Kept in Force
of the Former Act on Special Measures Concerning Taxation Kept in Force
of the Former Act on Special Measures Concerning Taxation Kept in Force
and of the Former Act on Special Measures Concerning Taxation Kept in Force
of the Former Act on Special Measures Concerning Taxation Kept in Force
for the dissolution of a consolidated subsidiary corporation, the date of that dissolutionfor the dissolution of a consolidated subsidiary corporation due to an order commencing bankruptcy proceedings, the date of that order commencing bankruptcy proceedings
of the Former Act on Special Measures Concerning Taxation Kept in Force
the phrase "" is deemed to be replaced with "the phrase "" is deemed to be replaced with " prior to the amendment by , which remains in force pursuant to the provisions of Article 109, paragraph (6) of the Supplementary Provisions of that Act (referred to as the 'Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations' in )
and and prior to the amendment by , which remains in force pursuant to the provisions of Article 135, paragraph (6) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations" in )
the phrase "" is deemed to be replaced with "the phrase "" is deemed to be replaced with " of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
in and in and of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations

に規定する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で、に規定するガスの供給計画につきに規定する届出を施行日前に行ったものの当該ガスの供給計画に定められたに規定する熱量変更計画に係るのガス熱量変更準備金（連結事業年度に該当しない事業年度において積み立てたのガス熱量変更準備金を含む。）については、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。

熱量変更費用（熱量変更費用（所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第百九条第六項の規定によりなおその効力を有するものとされるの規定による改正前の租税特別措置法（以下において「旧効力措置法」という。）
熱量の変更（熱量の変更（
及び
連結子法人の解散にあつてはその解散の日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
「」とあるのは「「」とあるのは「所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第百九条第六項の規定によりなおその効力を有するものとされるの規定による改正前の租税特別措置法（以下において「旧効力単体措置法」という。）
及びの所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第百三十五条第六項の規定によりなおその効力を有するものとされるの規定による改正前の租税特別措置法（以下において「旧効力連結措置法」という。）及びの
「」とあるのは「「」とあるのは「
及び中及び中

The provisions of Article 68-55 of the New Act on Special Measures Concerning Taxation (limited to the part concerning ) apply to corporation tax for consolidated business years, beginning on or after the date specified in Article 1, item (xi) of the Supplementary Provisions, of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that is listed in .

（に係る部分に限る。）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で、に掲げるものの附則第一条第十一号に定める日以後に開始する連結事業年度分の法人税について適用する。

Supplementary Provisions, Article 136Transitional Measures Concerning Special Provisions on Taxation on Agricultural Production Corporations That Are Consolidated Corporations

第百三十六条（連結法人である農業生産法人の課税の特例に関する経過措置）

The provisions of Article 68-64, paragraph (1) and Article 68-65, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation prescribed in those provisions or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation ending on or after the effective date of the Companies Act, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation prescribed in and of the Former Act on Special Measures Concerning Taxation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that ended before the effective date of the Companies Act.

及びの規定は、これらの規定に規定する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会社法施行日以後に終了する連結事業年度分の法人税について適用し、及びに規定する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会社法施行日前に終了した連結事業年度分の法人税については、なお従前の例による。

Supplementary Provisions, Article 137Transitional Measures Concerning Exclusion of Entertainment Expenses, etc. of Consolidated Corporations from Deductible Expenses

第百三十七条（連結法人の交際費等の損金不算入に関する経過措置）

The provisions of Article 68-66 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years in which a consolidated corporation's consolidated parent corporation business year begins on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years in which a consolidated corporation's consolidated parent corporation business year began before the Effective Date.

の規定は、連結法人の連結親法人事業年度が施行日以後に開始する連結事業年度分の法人税について適用し、連結法人の連結親法人事業年度が施行日前に開始した連結事業年度分の法人税については、なお従前の例による。

Supplementary Provisions, Article 138Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer of Assets, etc. by Consolidated Corporations

第百三十八条（連結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 68-70, paragraph (1) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 68-71, paragraph (8) of the New Act on Special Measures Concerning Taxation) apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation ending on or after the effective date of the Companies Act, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that ended before the effective date of the Companies Act.

（において準用する場合を含む。）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会社法施行日以後に終了する連結事業年度分の法人税について適用し、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会社法施行日前に終了した連結事業年度分の法人税については、なお従前の例による。

The provisions of Article 68-71, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation ending on or after the effective date of the Companies Act, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that ended before the effective date of the Companies Act.

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会社法施行日以後に終了する連結事業年度分の法人税について適用し、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会社法施行日前に終了した連結事業年度分の法人税については、なお従前の例による。

The provisions of Article 68-71, paragraph (12) of the New Act on Special Measures Concerning Taxation apply to non-qualified share exchanges, etc. prescribed in that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carries out on or after October 1, 2006.

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が平成十八年十月一日以後に行うに規定する非適格株式交換等について適用する。

The provisions of Article 68-72, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer of land, etc. prescribed in that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carries out on or after the date specified in Article 1, item (x) 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 consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carried out before that date.

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が附則第一条第十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、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 68-75 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 65-4, paragraph (1), item (ix) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carries out on or after the date specified in Article 1, item (x) 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 consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carried out before that date.

（に係る部分に限る。）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が附則第一条第十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、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 then in force continue to govern the case where land, etc. prescribed in of the Former Act on Special Measures Concerning Taxation held by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation was purchased before the Effective Date by a corporation prescribed in of the Former Act on Special Measures Concerning Taxation for use in the business referred to in (limited to the part concerning (b)).

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有するに規定する土地等が、施行日前にに規定する法人に（ロに係る部分に限る。）の事業の用に供するために買い取られた場合については、なお従前の例による。

The provisions of Article 68-75 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 65-4, paragraph (1), item (xii), (b) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the New Act on Special Measures Concerning Taxation made by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation on or after the date specified in Article 1, item (x) 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 made by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation before that date.

（ロに係る部分に限る。）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が附則第一条第十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、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 68-75 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 65-4, paragraph (1), item (xiii) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the New Act on Special Measures Concerning Taxation made by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation 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 made by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation before the Effective Date.

（に係る部分に限る。）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、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 68-75 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 65-4, paragraph (1), item (xix) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the New Act on Special Measures Concerning Taxation made by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation on or after the date specified in Article 1, item (x) 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 made by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation before that date, and to a transfer, made on or after that date, of the portion of that land, etc. that corresponds to reserved land, pertaining to the special provisions on reserved land that remain governed by the provisions then in force pursuant to the provisions of , prescribed in prior to the amendment by .

（に係る部分に限る。）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が附則第一条第十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、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が同日前に行ったに規定する土地等の譲渡及び当該土地等のうち中心市街地における市街地の整備改善及び商業等のの規定によりなお従前の例によることとされる保留地の特例に係るの規定による改正前の中心市街地におけるに規定する保留地に対応する部分の同日以後に行う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 68-78, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part other than the table in , and including as applied mutatis mutandis pursuant to Article 68-79, paragraph (8) of the New Act on Special Measures Concerning Taxation) apply to corporation tax for consolidated business years, ending on or after the Companies Act Effective Date, of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, and the provisions then in force continue to govern corporation tax for consolidated business years, which ended before the Companies Act Effective Date, of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation.

（の表以外の部分に限り、において準用する場合を含む。）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会社法施行日以後に終了する連結事業年度分の法人税について適用し、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会社法施行日前に終了した連結事業年度分の法人税については、なお従前の例による。

The provisions of Articles 68-78 through 68-80 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 68-78, 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 made by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation 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 made by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation before the Effective Date.

（の表のの上欄に係る部分に限る。）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、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。

The provisions then in force continue to govern corporation tax pertaining to a transfer of assets listed in the left-hand column of or of the table in of the Former Act on Special Measures Concerning Taxation made by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation before the Effective Date.

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が施行日前に行ったの表の又は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。

The provisions of Articles 68-78 through 68-80 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to the right-hand column of of the table in Article 68-78, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to assets listed in that column that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires on or after the Effective Date, and the provisions then in force continue to govern assets listed in the right-hand column of of the table in of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired before the Effective Date.

（の表のの下欄に係る部分に限る。）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が施行日以後に取得をする同欄に掲げる資産について適用し、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が施行日前に取得をしたの表のの下欄に掲げる資産については、なお従前の例による。

The provisions of Article 68-79, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years, ending on or after the Companies Act Effective Date, of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, and the provisions then in force continue to govern corporation tax for consolidated business years, which ended before the Companies Act Effective Date, of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation.

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会社法施行日以後に終了する連結事業年度分の法人税について適用し、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会社法施行日前に終了した連結事業年度分の法人税については、なお従前の例による。

The provisions of Article 68-79, paragraph (12) of the New Act on Special Measures Concerning Taxation apply to non-qualified share exchanges, etc. prescribed in carried out by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation on or after October 1, 2006.

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が平成十八年十月一日以後に行うに規定する非適格株式交換等について適用する。

The provisions of Article 68-82, paragraph (1) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 68-83, paragraph (9) of the New Act on Special Measures Concerning Taxation) and Article 68-83, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years, ending on or after the Companies Act Effective Date, of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, and the provisions then in force continue to govern corporation tax for consolidated business years, which ended before the Companies Act Effective Date, of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation.

（において準用する場合を含む。）及びの規定は、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会社法施行日以後に終了する連結事業年度分の法人税について適用し、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会社法施行日前に終了した連結事業年度分の法人税については、なお従前の例による。

The provisions of Article 68-83, paragraph (13) of the New Act on Special Measures Concerning Taxation apply to non-qualified share exchanges, etc. prescribed in carried out by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation on or after October 1, 2006.

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が平成十八年十月一日以後に行うに規定する非適格株式交換等について適用する。

The provisions of Article 68-84, paragraph (1) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 68-85, paragraph (9) of the New Act on Special Measures Concerning Taxation) and Article 68-85, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years, ending on or after the Companies Act Effective Date, of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, and the provisions then in force continue to govern corporation tax for consolidated business years, which ended before the Companies Act Effective Date, of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation.

（において準用する場合を含む。）及びの規定は、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会社法施行日以後に終了する連結事業年度分の法人税について適用し、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会社法施行日前に終了した連結事業年度分の法人税については、なお従前の例による。

The provisions of Article 68-85, paragraph (13) of the New Act on Special Measures Concerning Taxation apply to non-qualified share exchanges, etc. prescribed in carried out by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation on or after October 1, 2006.

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が平成十八年十月一日以後に行うに規定する非適格株式交換等について適用する。

The provisions of Article 68-85-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years, ending on or after the Companies Act Effective Date, of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, and the provisions then in force continue to govern corporation tax for consolidated business years, which ended before the Companies Act Effective Date, of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation.

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会社法施行日以後に終了する連結事業年度分の法人税について適用し、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会社法施行日前に終了した連結事業年度分の法人税については、なお従前の例による。

The provisions of Article 68-85-3 of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to an exchange of owned adjacent land, etc. prescribed in Article 68-85-3, paragraph (1) of the New Act on Special Measures Concerning Taxation carried out by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation on or after the date specified in Article 1, item (ix) of the Supplementary Provisions.

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が附則第一条第九号に定める日以後に行うに規定する所有隣接土地等の交換に係る法人税について適用する。

Supplementary Provisions, Article 139Transitional Measures Concerning Special Provisions on Taxation on a Consolidated Corporation's Transactions with Its Foreign Affiliates

第百三十九条（連結法人の国外関連者との取引に係る課税の特例に関する経過措置）

The provisions of Article 68-88, paragraph (6) of the New Act on Special Measures Concerning Taxation apply to cases where a reassessment prescribed in (hereinafter referred to as a "reassessment" in this Article) or a determination prescribed in (hereinafter referred to as a "determination" in this Article) is made with regard to the amount of consolidated income or the amount of consolidated loss for a consolidated business year of a consolidated corporation beginning on or after the Effective Date, and the provisions then in force continue to govern cases where a reassessment or determination is made with regard to the amount of consolidated income or the amount of consolidated loss for a consolidated business year of a consolidated corporation that began before the Effective Date.

の規定は、連結法人の施行日以後に開始する連結事業年度の連結所得の金額又は連結欠損金額についてに規定する更正（以下この条において「更正」という。）又はに規定する決定（以下この条において「決定」という。）をする場合について適用し、連結法人の施行日前に開始した連結事業年度の連結所得の金額又は連結欠損金額について更正又は決定をする場合については、なお従前の例による。

Supplementary Provisions, Article 140Transitional Measures Concerning Special Provisions on Taxation of Interest on Liabilities Payable to a Consolidated Corporation's Foreign Controlling Shareholders

第百四十条（連結法人の国外支配株主等に係る負債の利子等の課税の特例に関する経過措置）

The provisions of Article 68-89 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years, ending on or after the Effective Date, of a consolidated corporation, and the provisions then in force continue to govern corporation tax for consolidated business years, which ended before the Effective Date, of a consolidated corporation. In this case, with regard to the application of the provisions of in a consolidated business year of a consolidated corporation that began before the Effective Date and ends on or after the Effective Date, the phrase "interest on liabilities, etc. to a fund provider, etc." in is deemed to be replaced with "interest on liabilities, etc. (excluding those specified by Cabinet Order; the same applies hereinafter in ) to a fund provider, etc. (excluding persons specified by Cabinet Order; the same applies hereinafter in )", and the phrase "liabilities to foreign controlling shareholders, etc. and fund providers, etc." in is deemed to be replaced with "liabilities to foreign controlling shareholders, etc. and fund providers, etc. (excluding liabilities specified by Cabinet Order; the same applies hereinafter in )".

の規定は、連結法人の施行日以後に終了する連結事業年度分の法人税について適用し、連結法人の施行日前に終了した連結事業年度分の法人税については、なお従前の例による。この場合において、連結法人の施行日前に開始し、かつ、施行日以後に終了する連結事業年度におけるの規定の適用については、中「資金供与者等に負債の利子等」とあるのは「資金供与者等（政令で定める者を除く。以下において同じ。）に負債の利子等（政令で定めるものを除く。以下において同じ。）」と、「国外支配株主等及び資金供与者等に対する負債」とあるのは「国外支配株主等及び資金供与者等に対する負債（政令で定める負債を除く。以下において同じ。）」とする。

Supplementary Provisions, Article 141Transitional Measures Concerning Inclusion in Gross Profit of the Retained Income of a Consolidated Corporation's Specified Foreign Subsidiaries, etc.

第百四十一条（連結法人に係る特定外国子会社等の留保金額の益金算入に関する経過措置）

The provisions of Article 68-90, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to cases where there is a dividend of surplus, dividend of profit or distribution of surplus prescribed in whose record date for payment is a date on or after the Companies Act Effective Date, and the provisions then in force continue to govern cases where there is a dividend of profit or distribution of surplus prescribed in of the Former Act on Special Measures Concerning Taxation whose record date for payment is a date before the Companies Act Effective Date.

の規定は、会社法施行日以後の日をその支払に係る基準日とするに規定する剰余金の配当、利益の配当又は剰余金の分配がある場合について適用し、会社法施行日前の日をその支払に係る基準日とするに規定する利益の配当又は剰余金の分配がある場合については、なお従前の例による。

The provisions of Article 68-92, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to cases where there is a dividend of surplus, etc. prescribed in whose record date for payment is a date on or after the Companies Act Effective Date, and the provisions then in force continue to govern cases where there is a dividend of profit or distribution of surplus prescribed in of the Former Act on Special Measures Concerning Taxation whose record date for payment is a date before the Companies Act Effective Date.

の規定は、会社法施行日以後の日をその支払に係る基準日とするに規定する剰余金の配当等がある場合について適用し、会社法施行日前の日をその支払に係る基準日とするに規定する利益の配当又は剰余金の分配がある場合については、なお従前の例による。

Supplementary Provisions, Article 142Transitional Measures Concerning Inclusion in Gross Profit of the Retained Income of a Consolidated Corporation's Specified Foreign Trusts

第百四十二条（連結法人に係る特定外国信託の留保金額の益金算入に関する経過措置）

The provisions of Article 68-93-4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to cases where there is a dividend of surplus, etc. prescribed in whose record date for payment is a date on or after the Companies Act Effective Date, and the provisions then in force continue to govern cases where there is a dividend of profit or distribution of surplus prescribed in of the Former Act on Special Measures Concerning Taxation whose record date for payment is a date before the Companies Act Effective Date.

の規定は、会社法施行日以後の日をその支払に係る基準日とするに規定する剰余金の配当等がある場合について適用し、会社法施行日前の日をその支払に係る基準日とするに規定する利益の配当又は剰余金の分配がある場合については、なお従前の例による。

Supplementary Provisions, Article 143Transitional Measures Concerning Special Provisions on Corporation Tax Rates for a Consolidated Parent Corporation That Is a Specified Medical Care Corporation

第百四十三条（特定の医療法人である連結親法人の法人税率の特例に関する経過措置）

The provisions of Article 68-100, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year begins on or after January 1, 2007, and the provisions then in force continue to govern corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year began before that date.

の規定は、連結法人の連結親法人事業年度が平成十九年一月一日以後に開始する連結事業年度分の法人税について適用し、連結法人の連結親法人事業年度が同日前に開始した連結事業年度分の法人税については、なお従前の例による。

Supplementary Provisions, Article 144Transitional Measures Concerning Special Provisions on Taxation on Subsidies, etc. for Business Conversion or Discontinuation of a Consolidated Corporation

第百四十四条（連結法人の転廃業助成金等に係る課税の特例に関する経過措置）

The provisions of Article 68-102, paragraph (2) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to ) and apply to corporation tax for consolidated business years, ending on or after the Companies Act Effective Date, of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, and the provisions then in force continue to govern corporation tax for consolidated business years, which ended before the Companies Act Effective Date, of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation.

（において準用する場合を含む。）及びの規定は、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会社法施行日以後に終了する連結事業年度分の法人税について適用し、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会社法施行日前に終了した連結事業年度分の法人税については、なお従前の例による。

Supplementary Provisions, Article 145Transitional Measures Concerning Special Provisions on Inclusion in Deductible Expenses of the Acquisition Cost of Low-Value Depreciable Assets of Small or Medium-Sized Consolidated Corporations, etc.

第百四十五条（中小連結法人等の少額減価償却資産の取得価額の損金算入の特例に関する経過措置）

The provisions of Article 68-102-2 of the New Act on Special Measures Concerning Taxation apply to low-value depreciable assets prescribed in that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires, or manufactures or constructs, on or after the Effective Date.

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が施行日以後に取得又は製作若しくは建設をするに規定する少額減価償却資産について適用する。

The provisions then in force continue to govern low-value depreciable assets prescribed in of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired, or manufactured or constructed, on or before March 31, 2006.

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が平成十八年三月三十一日以前に取得又は製作若しくは建設をしたに規定する少額減価償却資産については、なお従前の例による。

Supplementary Provisions, Article 146Transitional Measures Concerning Special Provisions on Taxation on Share Exchanges or Share Transfers of Consolidated Corporations

第百四十六条（連結法人の株式交換又は株式移転に係る課税の特例に関する経過措置）

The provisions then in force continue to govern corporation tax pertaining to a transfer, through a share exchange, etc. prescribed in of the Former Act on Special Measures Concerning Taxation, of specified subsidiary shares prescribed in and to a transfer of subsidiary shares, etc. prescribed in of the Former Act on Special Measures Concerning Taxation, carried out by a consolidated corporation before October 1, 2006.

連結法人が平成十八年十月一日前に行ったに規定する特定子会社株式のに規定する株式交換等による移転及びに規定する子会社株式等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 of the Former Act on Special Measures Concerning Taxation to a transfer of subsidiary shares, etc. prescribed in carried out by a consolidated corporation during the period from the Effective Date to September 30, 2006, the phrase "in the amount of individual income prescribed in with regard to the application of the provisions of , and with regard to the application of the provisions of and " in is deemed to be replaced with "with regard to the application of the provisions of and ,", and the phrase ", respectively, included" is deemed to be replaced with "included".

連結法人が施行日から平成十八年九月三十日までの間に行うに規定する子会社株式等の譲渡に係るの規定の適用については、中「の規定の適用についてはイに規定する個別所得金額に、及びの規定の適用については」とあるのは「及びの規定の適用については、」と、「、それぞれ含まれる」とあるのは「含まれる」とする。

Supplementary Provisions, Article 147Transitional Measures Concerning Special Provisions on Corporation Tax Rates for a Consolidated Parent Corporation That Is a Specified Cooperative, etc.

第百四十七条（特定の協同組合等である連結親法人の法人税率の特例に関する経過措置）

The provisions of Article 68-108, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year begins on or after January 1, 2007, and the provisions then in force continue to govern corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year began before that date.

の規定は、連結法人の連結親法人事業年度が平成十九年一月一日以後に開始する連結事業年度分の法人税について適用し、連結法人の連結親法人事業年度が同日前に開始した連結事業年度分の法人税については、なお従前の例による。

Supplementary Provisions, Article 148Transitional Measures Concerning Non-Application of the Special Tax Rate for Specified Family Companies to a Small and Medium Sized Enterprise That Is a Consolidated Parent Corporation Implementing a Business Innovation Plan

第百四十八条（経営革新計画を実施する連結親法人である中小企業者に対する特定同族会社の特別税率の不適用に関する経過措置）

The provisions of Article 68-109, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year prescribed in begins on or after the Effective Date.

の規定は、に規定する連結法人の連結親法人事業年度が施行日以後に開始する連結事業年度分の法人税について適用する。

Supplementary Provisions, Article 149Transitional Measures Concerning Non-Application of the Special Tax Rate for Family Companies to Small and Medium Sized Enterprises, etc. That Are Consolidated Parent Corporations

第百四十九条（連結親法人である中小企業者等に対する同族会社の特別税率の不適用に関する経過措置）

The provisions then in force continue to govern corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year prescribed in or of the Former Act on Special Measures Concerning Taxation began before the Effective Date.

又はに規定する連結法人の連結親法人事業年度が施行日前に開始した連結事業年度分の法人税については、なお従前の例による。

Supplementary Provisions, Article 150Transitional Measures Concerning Special Provisions on Inheritance Tax and Gift Tax

第百五十条（相続税及び贈与税の特例に関する経過措置）

The provisions of Article 69-4, paragraph (8) and Article 69-5, paragraph (14) of the New Act on Special Measures Concerning Taxation apply to inheritance tax on property acquired on or after the Effective Date by inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter in this Article) (including property deemed, pursuant to the provisions of of the New Inheritance Tax Act, to be acquired by inheritance as prescribed in in the case where the commencement of the succession of a specified donor prescribed in of the New Inheritance Tax Act occurs on or after the Effective Date), and the provisions then in force continue to govern inheritance tax on property acquired before the Effective Date by inheritance or bequest (including property deemed, pursuant to the provisions of of the Former Inheritance Tax Act, to have been acquired by inheritance as prescribed in in the case where the commencement of the succession of a specified donor prescribed in of the Former Inheritance Tax Act occurred before the Effective Date).

及びの規定は、施行日以後に相続又は遺贈（贈与をした者の死亡により効力を生ずる贈与を含む。以下この条において同じ。）により取得する財産（施行日以後にに規定する特定贈与者の相続の開始があった場合において、の規定によりに規定する相続により取得するものとみなされる財産を含む。）に係る相続税について適用し、施行日前に相続又は遺贈により取得した財産（施行日前にに規定する特定贈与者の相続の開始があった場合において、の規定によりに規定する相続により取得したものとみなされる財産を含む。）に係る相続税については、なお従前の例による。

The provisions of Article 70-4 of the New Act on Special Measures Concerning Taxation apply to gift tax to which the provisions of apply and for which a case listed in any of the items of arises on or after the Effective Date, and the provisions then in force continue to govern gift tax to which the provisions of of the Former Act on Special Measures Concerning Taxation applied and for which a case listed in any of the items of arose before the Effective Date.

の規定は、施行日以後に各号に掲げる場合に該当することとなるの規定の適用を受ける贈与税について適用し、施行日前に各号に掲げる場合に該当することとなったの規定の適用を受けていた贈与税については、なお従前の例による。

The provisions of Article 70-6 of the New Act on Special Measures Concerning Taxation (excluding the part pertaining to ) apply to inheritance tax to which the provisions of apply and for which a case listed in any of the items of arises on or after the Effective Date, and the provisions then in force continue to govern inheritance tax to which the provisions of of the Former Act on Special Measures Concerning Taxation applied and for which a case listed in any of the items of arose before the Effective Date.

（に係る部分を除く。）の規定は、施行日以後に各号に掲げる場合に該当することとなるの規定の適用を受ける相続税について適用し、施行日前に各号に掲げる場合に該当することとなったの規定の適用を受けていた相続税については、なお従前の例による。

Supplementary Provisions, Article 151Transitional Measures Concerning Special Provisions on Registration and License Tax

第百五十一条（登録免許税の特例に関する経過措置）

The provisions then in force continue to govern registration and license tax on registration concerning real property under the provisions of of the Former Act on Special Measures Concerning Taxation that an individual or corporation received before the Effective Date.

個人又は法人が、施行日前に受けたの規定による不動産に関する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 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of the creation of a mortgage received to secure claims pertaining to loans to persons engaged in agriculture, forestry or fisheries prescribed in that are made on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of the creation of a mortgage received to secure claims pertaining to loans to persons engaged in agriculture, forestry or fisheries prescribed in of the Former Act on Special Measures Concerning Taxation that were made before the Effective Date.

の規定は、施行日以後にされるに規定する農林漁業者に対する貸付けに係る債権を担保するために受ける抵当権の設定の登記に係る登録免許税について適用し、施行日前にされたに規定する農林漁業者に対する貸付けに係る債権を担保するために受ける抵当権の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 then in force continue to govern registration and license tax on the registration of transfer of rights to real property in the case where the Norinchukin Bank or a credit federation of agricultural cooperatives prescribed in of the Former Act on Special Measures Concerning Taxation acquired rights to real property before the Effective Date by taking over a business transfer or entire business transfer prescribed in or the entire credit business.

農林中央金庫又はに規定する信用農業協同組合連合会が、施行日前にに規定する事業譲渡若しくは全部事業譲渡又は信用事業の全部を譲り受けたことにより不動産に関する権利を取得した場合における当該不動産の権利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 then in force continue to govern registration and license tax on the registration of transfer of rights to real property pertaining to succession in the case where an agricultural cooperative succeeded to rights and obligations prescribed in of the Former Act on Special Measures Concerning Taxation before the Effective Date.

農業協同組合が、施行日前にに規定する権利義務の承継をした場合における当該承継に係る不動産の権利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, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of rights to real property or vessels pertaining to succession in the case where a fishery cooperative succeeds to rights and obligations prescribed in on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of rights to real property or vessels pertaining to succession in the case where a fishery cooperative succeeded to rights and obligations prescribed in of the Former Act on Special Measures Concerning Taxation before the Effective Date.

の規定は、施行日以後に漁業協同組合がに規定する権利義務の承継をする場合における当該承継に係る不動産又は船舶の権利の移転の登記に係る登録免許税について適用し、施行日前に漁業協同組合がに規定する権利義務の承継をした場合における当該承継に係る不動産又は船舶の権利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, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of rights to real property or vessels acquired through a merger in the case where a fishery cooperative carries out a merger prescribed in on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of rights to real property or vessels acquired through a merger in the case where a fishery cooperative carried out a merger prescribed in of the Former Act on Special Measures Concerning Taxation before the Effective Date.

の規定は、施行日以後に漁業協同組合がに規定する合併をする場合において当該合併により取得する不動産又は船舶の権利の移転の登記に係る登録免許税について適用し、施行日前に漁業協同組合がに規定する合併をした場合において当該合併により取得した不動産又は船舶の権利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 then in force continue to govern registration and license tax on the registration of preservation of ownership or registration of transfer of ownership of fishing vessels prescribed in of the Former Act on Special Measures Concerning Taxation that a person engaged in fisheries built or acquired before the Effective Date, or on the registration of the creation of a mortgage on those fishing vessels.

施行日前に、漁業を営む者が建造し、又は取得したに規定する漁船に係る所有権の保存若しくは移転の登記又は当該漁船を目的とする抵当権の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 then in force continue to govern registration and license tax on the registration of preservation of ownership of international ships prescribed in of the Former Act on Special Measures Concerning Taxation that a marine transportation business operator prescribed in built or acquired before the Effective Date, or on the registration of the creation of a mortgage on those international ships.

施行日前に、に規定する海上運送事業者が建造し、又は取得したに規定する国際船舶に係る所有権の保存の登記又は当該国際船舶を目的とする抵当権の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 79 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on registration of the matters listed in the items of pertaining to a recommendation or instruction, or certification, prescribed in that is given on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on registration of the matters listed in the items of of the Former Act on Special Measures Concerning Taxation pertaining to a recommendation or instruction, or certification, prescribed in that was given before the Effective Date.

の規定は、施行日以後にされるに規定する勧告若しくは指示又は認定に係る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、施行日前にされたに規定する勧告若しくは指示又は認定に係る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。

With regard to the application of the provisions of Article 79 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day preceding the Companies Act Effective Date, the phrase "amount of stated capital or capital contributions" in is deemed to be replaced with "capital or contributions".

施行日から会社法施行日の前日までの間におけるの規定の適用については、中「資本金若しくは出資金の額」とあるのは、「資本若しくは出資」とする。

The provisions of Article 80 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on registration of the matters listed in the items of pertaining to certification prescribed in that is given on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on registration of the matters listed in the items of of the Former Act on Special Measures Concerning Taxation pertaining to certification prescribed in that was given before the Effective Date.

の規定は、施行日以後にされるに規定する認定に係る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、施行日前にされたに規定する認定に係る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。

With regard to the application of the provisions of Article 80 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day preceding the Companies Act Effective Date, the phrase "amount of stated capital or capital contributions" in is deemed to be replaced with "capital or contributions".

施行日から会社法施行日の前日までの間におけるの規定の適用については、中「資本金若しくは出資金の額」とあるのは、「資本若しくは出資」とする。

The provisions of Article 80-2 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on registration of the matters listed in the items of pertaining to certification prescribed in that is given on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on registration of the matters listed in the items of of the Former Act on Special Measures Concerning Taxation pertaining to certification prescribed in that was given before the Effective Date.

の規定は、施行日以後にされるに規定する認定に係る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、施行日前にされたに規定する認定に係る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。

With regard to the application of the provisions of Article 81, paragraphs (1), (2) and (5) through (7) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day preceding the Companies Act Effective Date, the phrase "stock company" in those provisions is deemed to be replaced with "stock company or limited company".

施行日から会社法施行日の前日までの間における、及びの規定の適用については、これらの規定中「株式会社」とあるのは、「株式会社又は有限会社」とする。

With regard to registration and license tax on registration or record pertaining to rights listed in the left-hand column of the items of the table in of the Former Act on Special Measures Concerning Taxation, in the case where a stock company or limited company acquired those rights before the Effective Date through an incorporation-type company split or absorption-type company split, the provisions of and remain in force. In this case, in , the phrase "、新設分割" (, incorporation-type company split) is deemed to be replaced with "新設分割" (incorporation-type company split), the phrase "acquires" is deemed to be replaced with "in the case where it has acquired", the phrase "registration or" is deemed to be replaced with "registration it receives or", and the phrase "in the case where it receives, pertaining to that registration, etc." is deemed to be replaced with "pertaining to", and in , the phrase "、新設分割" (, incorporation-type company split) is deemed to be replaced with "新設分割" (incorporation-type company split).

施行日前に株式会社又は有限会社が新設分割又は吸収分割によりの表の各号の上欄に掲げる権利の取得をした場合における当該権利に係る登記又は登録に係る登録免許税については、及びの規定は、なおその効力を有する。この場合において、中「、新設分割」とあるのは「新設分割」と、「取得し」とあるのは「取得した場合には」と、「登記又は」とあるのは「受ける登記又は」と、「を受ける場合には、当該登記等に係る」とあるのは「に係る」と、中「、新設分割」とあるのは「新設分割」とする。

In the case where the provisions of of the Former Act on Special Measures Concerning Taxation, which remain in force pursuant to the provisions of the preceding paragraph, apply, the provisions of of the Former Act on Special Measures Concerning Taxation remain in force. In this case, the phrase "merger" in is deemed to be replaced with "merger or split".

前項の規定によりなおその効力を有するものとされるの規定の適用がある場合におけるの規定は、なおその効力を有する。この場合において、中「合併」とあるのは、「合併若しくは分割」とする。

In the case where a stock company or limited company acquired rights listed in the left-hand column of the items of the table in of the Former Act on Special Measures Concerning Taxation before the Effective Date through an incorporation-type company split or absorption-type company split, if a recommendation or instruction, or certification, prescribed in of the Former Act on Special Measures Concerning Taxation, certification prescribed in of the Former Act on Special Measures Concerning Taxation or certification prescribed in of the Former Act on Special Measures Concerning Taxation was given before the Effective Date, the provisions then in force continue to govern registration and license tax on registration pertaining to those rights.

施行日前に株式会社又は有限会社が新設分割又は吸収分割によりの表の各号の上欄に掲げる権利の取得をした場合において、施行日前にに規定する勧告若しくは指示若しくは認定、に規定する認定又はに規定する認定があったときは、当該権利に係る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 then in force continue to govern registration and license tax on the registration of transfer of ownership of land within the project area prescribed in of the Former Act on Special Measures Concerning Taxation, the registration of preservation of ownership of buildings prescribed in , or the registration of transfer of ownership of land used as the site of buildings constructed in accordance with the certified private urban reconstruction project plan referred to in , in the case where the certification of the Minister of Land, Infrastructure, Transport and Tourism prescribed in was obtained before the Effective Date.

施行日前にに規定する国土交通大臣の認定を受けた場合におけるに規定する事業区域内の土地の所有権の移転の登記、に規定する建築物の所有権の保存の登記又はの認定民間都市再生事業計画に従って建築された建築物の敷地の用に供されてい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 83-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of rights to real property prescribed in pertaining to specified real property prescribed in that satisfies the requirements of or to nominative monetary claims, which a specific purpose company prescribed in acquires on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of rights to real property prescribed in of the Former Act on Special Measures Concerning Taxation pertaining to specified real property prescribed in that satisfies the requirements of or to nominative monetary claims, which a specific purpose company prescribed in acquired before the Effective Date.

の規定は、施行日以後にに規定する特定目的会社が取得するに規定する特定不動産での要件を満たすもの又は指名金銭債権に係るに規定する不動産の権利の移転の登記に係る登録免許税について適用し、施行日前にに規定する特定目的会社が取得したに規定する特定不動産での要件を満たすもの又は指名金銭債権に係るに規定する不動産の権利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 83-3, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of ownership of real property in the case where a trust company, etc. prescribed in acquires ownership of real property prescribed in on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of real property in the case where a trust company, etc. prescribed in of the Former Act on Special Measures Concerning Taxation acquired ownership of real property prescribed in before the Effective Date.

の規定は、施行日以後にに規定する信託会社等がに規定する不動産の所有権を取得する場合における当該不動産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、施行日前にに規定する信託会社等がに規定する不動産の所有権を取得した場合における当該不動産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 83-3, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of ownership of real property in the case where an investment corporation prescribed in acquires ownership of real property prescribed in on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of real property in the case where an investment corporation prescribed in of the Former Act on Special Measures Concerning Taxation acquired ownership of real property prescribed in before the Effective Date.

の規定は、施行日以後にに規定する投資法人がに規定する不動産の所有権を取得する場合における当該不動産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、施行日前にに規定する投資法人がに規定する不動産の所有権を取得した場合における当該不動産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。

Supplementary Provisions, Article 152Transitional Measures Concerning Special Provisions on Liquor Tax

第百五十二条（酒税の特例に関する経過措置）

Except as otherwise provided in these Supplementary Provisions, the provisions then in force continue to govern liquor tax that was imposed, or should have been imposed, before May 1, 2006.

この附則に別段の定めがあるものを除き、平成十八年五月一日前に課した、又は課すべきであった酒税については、なお従前の例による。

With regard to the application of penal provisions to acts committed before May 1, 2006 and to acts committed on or after that date in relation to liquor tax that remains governed by the provisions then in force pursuant to the provisions of the preceding paragraph, the provisions then in force continue to govern.

平成十八年五月一日前にした行為及び前項の規定によりなお従前の例によることとされる酒税に係る同日以後にした行為に対する罰則の適用については、なお従前の例による。

Supplementary Provisions, Article 153General Transitional Measures Concerning Special Provisions on Tobacco Tax

第百五十三条（たばこ税の特例に関する一般的経過措置）

Except as otherwise provided in these Supplementary Provisions, the provisions then in force continue to govern tobacco tax that was imposed, or should have been imposed, before the provisions of (limited to the provisions amending and the provisions amending (excluding the part changing "March 31, 2006" to "March 31, 2007")) come into effect.

この附則に別段の定めがあるものを除き、の規定（の改正規定及びの改正規定（「平成十八年三月三十一日」を「平成十九年三月三十一日」に改める部分を除く。）に限る。）の施行前に課した、又は課すべきであったたばこ税については、なお従前の例による。

Supplementary Provisions, Article 154Transitional Measures Concerning Shipment Without Payment of Tax, etc.

第百五十四条（未納税移出等に係る経過措置）

With regard to manufactured tobacco shipped out of a manufacturing site of manufactured tobacco before July 1, 2006 that relates to a notification or approval under (including as applied mutatis mutandis pursuant to ; the same applies hereinafter in this Article) (limited to that for which the day listed in the relevant item of pertaining to that notification or approval arrives on or after July 1, 2006), if the documents prescribed in were not submitted by the day listed in the relevant item of , the rate of tobacco tax on that manufactured tobacco is the tax rate under Article 88, paragraph (3) or (6) of the New Act on Special Measures Concerning Taxation.

平成十八年七月一日前に製造たばこの製造場から移出された製造たばこで、たばこ（において準用する場合を含む。以下この条において同じ。）の届出又は承認に係るもの（当該届出又は承認に係る各号に掲げる日が同月一日以後に到来するものに限る。）について、各号に掲げる日までにに規定する書類が提出されなかった場合における当該製造たばこに係るたばこ税の税率は、又はの税率とする。

Supplementary Provisions, Article 155Transitional Measures Concerning Withdrawal Without Payment of Tax, etc.

第百五十五条（未納税引取り等に係る経過措置）

With regard to manufactured tobacco that was exempted from tobacco tax pursuant to the provisions of the Acts listed in the left-hand column of the following table and withdrawn from a bonded area before July 1, 2006, if, on or after that date, it comes to fall under the provisions of the Acts listed in the right-hand column of that table, the rate of tobacco tax on that manufactured tobacco is the tax rate under Article 88, paragraph (3) of the New Act on Special Measures Concerning Taxation.

Provisions on exemptionProvisions on additional collection
, which applies mutatis mutandis , or
(including as applied mutatis mutandis pursuant to ) (including as applied mutatis mutandis pursuant to )

次の表の上欄に掲げる法律の規定によりたばこ税の免除を受けて平成十八年七月一日前に保税地域から引き取られた製造たばこについて、同日以後に同表の下欄に掲げる法律の規定に該当することとなった場合における当該製造たばこに係るたばこ税の税率は、の税率とする。

免除の規定追徴の規定
たばこ
において準用する、又は
に基づく施設及び区域並びに日本国における合衆国軍隊の（日本国における国際連合の軍隊のにおいて準用する場合を含む。）に基づく施設及び区域並びに日本国における合衆国軍隊の（日本国における国際連合の軍隊のにおいて準用する場合を含む。）

Supplementary Provisions, Article 156Taxation on Goods Held in Stock

第百五十六条（手持品課税）

If, on July 1, 2006, there is a manufacturer or seller of manufactured tobacco that possesses manufactured tobacco for sale at a place other than a manufacturing site of manufactured tobacco or a bonded area, and the number of units of the manufactured tobacco it possesses (meaning the number of units of manufactured tobacco serving as the tax base for tobacco tax pursuant to the provisions of , and, if the person possesses manufactured tobacco at two or more places, the total number of units) is 30,000 or more, that manufactured tobacco is deemed to have been shipped out by that person, as a manufacturer of manufactured tobacco, from that person's manufacturing site of manufactured tobacco on that date, and tobacco tax is imposed on it at the tax rate specified in each of the following items according to the category of manufactured tobacco listed in those items:

平成十八年七月一日に、製造たばこの製造場又は保税地域以外の場所で製造たばこを販売のため所持する製造たばこの製造者又は販売業者がある場合において、その所持する製造たばこの本数（たばこの規定により、たばこ税の課税標準となる製造たばこの本数とし、二以上の場所で製造たばこを所持する場合には、その合計本数とする。）が三万本以上であるときは、当該製造たばこについては、その者が製造たばこの製造者として当該製造たばこを同日にその者の製造たばこの製造場から移出したものとみなして、次の各号に掲げる製造たばこの区分に応じ当該各号に定める税率によりたばこ税を課する。

manufactured tobacco (excluding the manufactured tobacco listed in the following item): 426 yen per 1,000 units;

製造たばこ（次号に掲げる製造たばこを除く。）　千本につき四百二十六円

Class 1 manufactured tobacco prescribed in : 202 yen per 1,000 units.

たばこに規定する第一種の製造たばこ　千本につき二百二円

The person prescribed in the preceding paragraph must, pursuant to the provisions of Cabinet Order, submit a return stating the following particulars, for each storage place (for a retail seller prescribed in , the business office prescribed in ; the same applies hereinafter in this paragraph) of the manufactured tobacco in that person's possession that falls under the provisions of that paragraph, to the district director with jurisdiction over the place where that storage place is located, by July 31, 2006:

前項に規定する者は、その所持する製造たばこで同項の規定に該当するものの貯蔵場所（たばこに規定する小売販売業者にあっては、に規定する営業所。以下この項において同じ。）ごとに、政令で定めるところにより、次に掲げる事項を記載した申告書を、平成十八年七月三十一日までに、その貯蔵場所の所在地を所轄する税務署長に提出しなければならない。

the category of the manufactured tobacco in the person's possession (meaning the category of manufactured tobacco prescribed in ; the same applies hereinafter in this item) and the quantity for each category;

所持する製造たばこの区分（たばこに規定する製造たばこの区分をいう。以下この号において同じ。）及び区分ごとの数量

the amount of tobacco tax under the provisions of the preceding paragraph calculated on the basis of the quantity referred to in the preceding item, and the total of those amounts of tobacco tax;

前号の数量により算定した前項の規定によるたばこ税額及び当該たばこ税額の合計額

other particulars for reference.

その他参考となるべき事項

If a person prescribed in paragraph (1) has submitted the return under the provisions of the preceding paragraph to the prefectural governor or mayor of the municipality prescribed in the provisions referred to below, together with a return pertaining to prefectural tobacco tax prescribed in or a return pertaining to municipal tobacco tax prescribed in , the prefectural governor or mayor of the municipality that received it may accept the return under the provisions of the preceding paragraph. In this case, that return is deemed to have been submitted to the district director prescribed in that paragraph.

第一項に規定する者が、前項の規定による申告書を、に規定する道府県たばこ税に係る申告書又はに規定する市町村たばこ税に係る申告書に併せて、これらに規定する道府県知事又は市町村長に提出したときは、その提出を受けた道府県知事又は市町村長は、前項の規定による申告書を受理することができる。この場合においては、当該申告書は、同項に規定する税務署長に提出されたものとみなす。

A person who has submitted a return under the provisions of paragraph (2) must pay to the State, by January 4, 2007, the tobacco tax equivalent to the total amount of tobacco tax set forth in item (ii) of that paragraph that is stated in that return.

第二項の規定による申告書を提出した者は、平成十九年一月四日までに、当該申告書に記載した同項第二号に掲げるたばこ税額の合計額に相当するたばこ税を、国に納付しなければならない。

The provisions of the preceding paragraph apply mutatis mutandis to a person who is to submit a return under the provisions of paragraph (2) as prescribed in the preceding paragraph and who, with regard to the tobacco tax pertaining to that return, has filed a return filed after the due date or an amended return prescribed in the Act on General Rules for National Taxes before the due date for payment referred to in the preceding paragraph for the return under the provisions of paragraph (2), or has received a reassessment or determination prescribed in that Act for which the time limit for payment under the provisions of Article 35, paragraph (2), item (ii) of that Act arrives before the due date for payment referred to in the preceding paragraph.

前項の規定は、同項に規定する第二項の規定による申告書を提出すべき者で、当該申告に係るたばこ税につき、国税通則法に規定する期限後申告書若しくは修正申告書を同項の規定による申告書に係る前項の納期限前に提出したもの又は同法に規定する更正若しくは決定を受けたもののうち同法第三十五条第二項第二号の規定による納付の期限が前項の納期限前に到来するものについて準用する。

If, of manufactured tobacco on which tobacco tax has been or is to be imposed pursuant to the provisions of paragraph (1), manufactured tobacco that a specified seller (meaning a specified seller prescribed in ; the same applies hereinafter in this paragraph) has itself withdrawn from a bonded area and possesses for sale is exported, or manufactured tobacco that the specified seller has itself withdrawn from a bonded area and possesses for sale is placed in a bonded area and disposed of with the approval of the director-general of the customs house obtained in advance pursuant to the provisions of Cabinet Order, and that specified seller has, pursuant to the provisions of Cabinet Order, obtained confirmation from the director-general of the customs house at which the export declaration for that manufactured tobacco was made or from which the approval for its disposal was obtained that tobacco tax has been or is to be imposed on that manufactured tobacco pursuant to the provisions of paragraph (1), an amount equivalent to that amount of tobacco tax is refunded to that person, in accordance with the provisions of , together with the refund pertaining to the amount equivalent to the amount of tobacco tax that the specified seller has paid or is to pay, or that has been or is to be collected, on that manufactured tobacco.

第一項の規定によりたばこ税を課された、又は課されるべき製造たばこのうち、特定販売業者（たばこに規定する特定販売業者をいう。以下この項において同じ。）が、自ら保税地域から引き取った製造たばこで販売のため所持するものを輸出した場合又は自ら保税地域から引き取った製造たばこで販売のため所持するものを保税地域に入れ、あらかじめ政令で定めるところにより税関長の承認を受けて廃棄した場合において、当該特定販売業者が、政令で定めるところにより、当該製造たばこが第一項の規定によりたばこ税を課された、又は課されるべきものであることにつき、当該製造たばこの輸出の申告をした、又は廃棄の承認を受けた税関の税関長の確認を受けたときは、当該たばこ税額に相当する金額は、の規定に準じて、当該製造たばこにつき当該特定販売業者が納付した、若しくは納付すべき又は徴収された、若しくは徴収されるべきたばこ税額に相当する金額に係る還付に併せて、その者に還付する。

In the cases set forth in the following items, if the manufacturer of manufactured tobacco prescribed in each of those items (meaning a manufacturer of manufactured tobacco prescribed in ; the same applies hereinafter in this paragraph) has, pursuant to the provisions of Cabinet Order, obtained confirmation from the district director with jurisdiction over the place where the manufacturing site of manufactured tobacco pertaining to the return or bringing in of that manufactured tobacco is located that tobacco tax under the provisions of paragraph (1) has been or is to be imposed on that manufactured tobacco, an amount equivalent to that amount of tobacco tax is, in accordance with the provisions of , deducted from the amount of tobacco tax pertaining to that person or refunded to that person, together with the deduction or refund pertaining to the amount equivalent to the amount of tobacco tax that the manufacturer of manufactured tobacco has paid or is to pay on that manufactured tobacco (in the case falling under item (ii), the amount of tobacco tax that has been or is to be paid upon shipment from the other manufacturing site of manufactured tobacco prescribed in that item, or that has been or is to be paid, or has been or is to be collected, upon withdrawal from a bonded area):

次の各号に掲げる場合において、当該各号に規定する製造たばこ製造者（たばこに規定する製造たばこ製造者をいう。以下この項において同じ。）が政令で定めるところにより、当該製造たばこが第一項の規定によるたばこ税を課された、又は課されるべきものであることにつき、当該製造たばこの戻入れ又は移入に係る製造たばこの製造場の所在地を所轄する税務署長の確認を受けたときは、当該たばこ税額に相当する金額は、の規定に準じて、当該製造たばこにつき当該製造たばこ製造者が納付した、又は納付すべきたばこ税額（第二号に該当する場合にあっては、同号に規定する他の製造たばこの製造場からの移出により納付された、若しくは納付されるべき又は保税地域からの引取りにより納付された、若しくは納付されるべき若しくは徴収された、若しくは徴収されるべきたばこ税額）に相当する金額に係る控除又は還付に併せて、その者に係るたばこ税額から控除し、又はその者に還付する。

if manufactured tobacco that a manufacturer of manufactured tobacco has shipped out from its manufacturing site and on which tobacco tax under the provisions of paragraph (1) has been or is to be imposed is returned to that manufacturing site (including if such manufactured tobacco that has been returned by a seller of manufactured tobacco, or other such manufactured tobacco specified by Cabinet Order, is brought into another manufacturing site of manufactured tobacco of that manufacturer of manufactured tobacco);

製造たばこ製造者がその製造場から移出した製造たばこで、第一項の規定によるたばこ税を課された、又は課されるべきものが当該製造場に戻し入れられた場合（当該製造たばこで製造たばこの販売業者から返品されたものその他政令で定めるものが当該製造たばこ製造者の他の製造たばこの製造場に移入された場合を含む。）

beyond the case falling under the preceding item, if a manufacturer of manufactured tobacco brings into a manufacturing site of manufactured tobacco manufactured tobacco that has been shipped out from another manufacturing site of manufactured tobacco or withdrawn from a bonded area and on which tobacco tax under the provisions of paragraph (1) has been or is to be imposed, and further ships that manufactured tobacco out from the manufacturing site into which it was brought.

前号に該当する場合を除き、製造たばこ製造者が、他の製造たばこの製造場から移出され、又は保税地域から引き取られた製造たばこで第一項の規定によるたばこ税を課された、又は課されるべきものを製造たばこの製造場に移入し、当該製造たばこをその移入した製造場から更に移出した場合

The provisions of (excluding ) apply mutatis mutandis to a person who must submit a return under the provisions of paragraph (2).

たばこ（を除く。）の規定は、第二項の規定による申告書を提出しなければならない者について準用する。

A person who has failed to submit a return under the provisions of paragraph (2) is punished by a fine of 200,000 yen or less.

第二項の規定による申告書の提出を怠った者は、二十万円以下の罰金に処する。

If the representative of a corporation, or an agent, employee or other worker of a corporation or individual, has committed the violation referred to in the preceding paragraph with regard to the business or property of that corporation or individual, not only is the offender punished, but the corporation or individual is also subject to the fine referred to in that paragraph.

法人の代表者又は法人若しくは人の代理人、使用人その他の従業者が、その法人又は人の業務又は財産に関して前項の違反行為をしたときは、その行為者を罰するほか、その法人又は人に対して同項の罰金刑を科する。

Supplementary Provisions, Article 157Transitional Measures Concerning Penal Provisions in Connection with the Amendment of the Special Provisions on Tobacco Tax

第百五十七条（たばこ税の特例の改正に伴う罰則に係る経過措置）

With regard to the application of penal provisions to acts committed before the provisions of come into effect and to acts committed after the provisions of come into effect in relation to tobacco tax that remains governed by the provisions then in force pursuant to the provisions of Article 153 of the Supplementary Provisions, the provisions then in force continue to govern.

の規定の施行前にした行為及び附則第百五十三条の規定によりなお従前の例によることとされるたばこ税に係るの規定の施行後にした行為に対する罰則の適用については、なお従前の例による。

Supplementary Provisions, Article 211Transitional Measures Concerning Penal Provisions

第二百十一条（罰則に関する経過措置）

With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.

この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。

Supplementary Provisions, Article 212Delegation of Other Transitional Measures to Cabinet Order

第二百十二条（その他の経過措置の政令への委任）

Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.

この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。

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