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 paragraph (1) of that Article 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 Article 61, paragraph (1) of the Former Act on Special Measures Concerning Taxation for business years that ended before the effective date of the Companies Act.
新租税特別措置法第六十一条の規定は、同条第一項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、旧租税特別措置法第六十一条第一項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 Article 61-2, paragraph (1) and Article 61-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation for business years that ended before the effective date of the Companies Act.
新租税特別措置法第六十一条の二第一項及び第六十一条の三第一項の規定は、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、旧租税特別措置法第六十一条の二第一項及び第六十一条の三第一項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.
新租税特別措置法第六十四条第一項（新租税特別措置法第六十四条の二第七項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.
新租税特別措置法第六十四条の二第一項の規定は、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 paragraph that a corporation carries out on or after October 1, 2006.
新租税特別措置法第六十四条の二第十一項の規定は、法人が平成十八年十月一日以後に行う同項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 paragraph 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 Article 65, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before that date.
新租税特別措置法第六十五条第一項の規定は、法人が附則第一条第十号に定める日以後に行う同項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旧租税特別措置法第六十五条第一項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 paragraph 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 Article 65-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before that date.
新租税特別措置法第六十五条の四第一項第九号の規定は、法人が附則第一条第十号に定める日以後に行う同項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旧租税特別措置法第六十五条の四第一項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 Article 65-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation held by a corporation was purchased, before the Effective Date, by a corporation prescribed in item (xii) of that paragraph for use in the business under that item (limited to the part concerning (b)).
法人の有する旧租税特別措置法第六十五条の四第一項に規定する土地等が、施行日前に同項第十二号に規定する法人に同号（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 paragraph 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 Article 65-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before that date.
新租税特別措置法第六十五条の四第一項第十二号（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同項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旧租税特別措置法第六十五条の四第一項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 paragraph 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 Article 65-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date.
新租税特別措置法第六十五条の四第一項第十三号の規定は、法人が施行日以後に行う同項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旧租税特別措置法第六十五条の四第一項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 paragraph 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 Article 65-4, paragraph (1) 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 Article 7, paragraph (1) of the Act on the Integrated Promotion of the Improvement and Development of Urban Areas and the Revitalization of Commerce, etc. in City Centers before its amendment by the provisions of Article 1 of the Act Partially Amending the Act on the Integrated Promotion of the Improvement and Development of Urban Areas and the Revitalization of Commerce, etc. in City Centers, 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 Article 3 of the Supplementary Provisions of that Act.
新租税特別措置法第六十五条の四第一項第十九号の規定は、法人が附則第一条第十号に定める日以後に行う同項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旧租税特別措置法第六十五条の四第一項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活性化の一体的推進に関する法律の一部を改正する等の法律附則第三条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同法第一条の規定による改正前の中心市街地における市街地の整備改善及び商業等の活性化の一体的推進に関する法律第七条第一項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 that paragraph, 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.
新租税特別措置法第六十五条の七第一項（同項の表以外の部分に限り、新租税特別措置法第六十五条の八第七項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 item (ix) 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 item (ix) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date.
新租税特別措置法第六十五条の七から第六十五条の九まで（新租税特別措置法第六十五条の七第一項の表の第九号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旧租税特別措置法第六十五条の七第一項の表の第九号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 item (xvii) or item (xviii) of the table in Article 65-7, paragraph (1) 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旧租税特別措置法第六十五条の七第一項の表の第十七号又は第十八号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 item (xviii) 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 item (xxiv) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired before the Effective Date.
新租税特別措置法第六十五条の七から第六十五条の九まで（新租税特別措置法第六十五条の七第一項の表の第十八号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旧租税特別措置法第六十五条の七第一項の表の第二十四号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.
新租税特別措置法第六十五条の八第一項の規定は、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 paragraph that a corporation carries out on or after October 1, 2006.
新租税特別措置法第六十五条の八第十一項の規定は、法人が平成十八年十月一日以後に行う同項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.
新租税特別措置法第六十五条の十一第一項（新租税特別措置法第六十五条の十二第八項において準用する場合を含む。）及び新租税特別措置法第六十五条の十二第一項の規定は、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 paragraph that a corporation carries out on or after October 1, 2006.
新租税特別措置法第六十五条の十二第十二項の規定は、法人が平成十八年十月一日以後に行う同項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.
新租税特別措置法第六十五条の十三第一項（新租税特別措置法第六十五条の十四第八項において準用する場合を含む。）及び新租税特別措置法第六十五条の十四第一項の規定は、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 paragraph that a corporation carries out on or after October 1, 2006.
新租税特別措置法第六十五条の十四第十二項の規定は、法人が平成十八年十月一日以後に行う同項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.
新租税特別措置法第六十五条の十五第一項の規定は、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.
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 Article 2, item (xliii) of the Corporation Tax Act (hereinafter referred to as a "reassessment" in this Article) or a determination prescribed in Article 2, item (xliv) of that Act (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 Article 103, paragraph (1), item (ii) of the Corporation Tax Act; 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.
新租税特別措置法第六十六条の四第七項の規定は、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法人税法第百三条第一項第二号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。）について法人税法第二条第四十三号に規定する更正（以下この条において「更正」という。）又は同法第二条第四十四号に規定する決定（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 that Article 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 paragraph (1) of that Article is deemed to be replaced with "to a fund provider, etc. (excluding persons specified by Cabinet Order; the same applies hereinafter in this Article) interest, etc. on liabilities (excluding those specified by Cabinet Order; the same applies hereinafter in this Article)", 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 this Article)".
新租税特別措置法第六十六条の五の規定は、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同条の規定の適用については、同条第一項中「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。以下この条において同じ。）に負債の利子等（政令で定めるものを除く。以下この条において同じ。）」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。以下この条において同じ。）」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 that paragraph 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 Article 66-6, paragraph (1) 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.
新租税特別措置法第六十六条の六第一項の規定は、会社法施行日以後の日をその支払に係る基準日とする同項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旧租税特別措置法第六十六条の六第一項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 that paragraph 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 Article 66-8, paragraph (1) 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.
新租税特別措置法第六十六条の八第一項の規定は、会社法施行日以後の日をその支払に係る基準日とする同項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旧租税特別措置法第六十六条の八第一項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 item (iii) of that paragraph 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 Article 66-9-4, paragraph (1), item (iii) 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.
新租税特別措置法第六十六条の九の四第一項の規定は、会社法施行日以後の日をその支払に係る基準日とする同項第三号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旧租税特別措置法第六十六条の九の四第一項第三号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 that paragraph 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 Article 67-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation for business years that began before that date.
新租税特別措置法第六十七条の二第一項の規定は、同項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、旧租税特別措置法第六十七条の二第一項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 paragraph (9) of that Article) and paragraph (4) of that Article 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.
新租税特別措置法第六十七条の四第二項（同条第九項において準用する場合を含む。）及び同条第四項の規定は、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。