Supplementary Provisions, Article 63Transitional Measures Concerning Special Provisions on Inclusion in Deductible Expenses of Contributions, etc. to Specified Funds
第六十三条（特定の基金に対する負担金等の損金算入の特例に関する経過措置）
The provisions of Article 66-11, paragraph (1), item (vi) of the New Act on Special Measures Concerning Taxation apply to contributions listed in item (vi) of that paragraph that a corporation pays on or after the date specified in Article 1, item (v) of the Supplementary Provisions.
新租税特別措置法第六十六条の十一第一項第六号の規定は、法人が附則第一条第五号に定める日以後に支出する同項第六号に掲げる負担金について適用する。
Supplementary Provisions, Article 64Transitional Measures Concerning Special Provisions on Inclusion in Deductible Expenses, etc. of Donations to Certified Specified Nonprofit Corporations
第六十四条（認定特定非営利活動法人に対する寄附金の損金算入等の特例に関する経過措置）
The provisions of Article 66-11-2, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to an application for the certification referred to in paragraph (3) of that Article that a corporation files on or after the Effective Date, and the provisions then in force continue to govern an application for the certification referred to in Article 66-11-2, paragraph (3) of the Former Act on Special Measures Concerning Taxation that a corporation filed before the Effective Date.
新租税特別措置法第六十六条の十一の二第四項の規定は、法人が施行日以後に行う同条第三項の認定の申請について適用し、法人が施行日前に行った旧租税特別措置法第六十六条の十一の二第三項の認定の申請については、なお従前の例による。
Supplementary Provisions, Article 65Transitional Measures Concerning Special Provisions on Inclusion in Deductible Expenses of Donations to Specified Regional Employment Companies, etc.
第六十五条（特定地域雇用会社等に対する寄附金の損金算入の特例に関する経過措置）
With regard to donations that a corporation makes by November 30, 2013 to a specified regional employment, etc. promotion corporation prescribed in Article 19, paragraph (1) of the Local Revitalization Act prior to amendment by the provisions of Article 2 of the Act Partially Amending the Local Revitalization Act (Act No. 36 of 2008), which remains in force pursuant to the provisions of Article 2 of the Supplementary Provisions of that Act, the provisions of Article 66-12 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 that Article listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
| Paragraph (2) | in Article 19, paragraph (1) of that Act | in Article 19, paragraph (1) of the Local Revitalization Act prior to amendment by the provisions of Article 2 of the Act Partially Amending the Local Revitalization Act (Act No. 36 of 2008), which remains in force pursuant to the provisions of Article 2 of the Supplementary Provisions of that Act (hereinafter referred to in this paragraph and paragraph (4) as the "Local Revitalization Act as Continued in Effect") |
| Article 5, paragraph (3), item (iii) of that Act | Article 5, paragraph (3), item (iii) of the Local Revitalization Act as Continued in Effect | |
| of Article 19, paragraph (1) of that Act | of Article 19, paragraph (1) of the Local Revitalization Act as Continued in Effect | |
| Article 19, paragraph (2) of that Act | Article 19, paragraph (2) of the Local Revitalization Act as Continued in Effect | |
| Act on Special Measures Concerning Taxation | Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 23 of 2008), which remains in force pursuant to the provisions of Article 65 of the Supplementary Provisions of that Act | |
| Paragraph (3) | in paragraph (2) of that Article | in Article 66-12, paragraph (2) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 23 of 2008), which remains in force pursuant to the provisions of Article 65 of the Supplementary Provisions of that Act |
| Paragraph (4) | Article 5, paragraph (3), item (iii) of the Local Revitalization Act | Article 5, paragraph (3), item (iii) of the Local Revitalization Act as Continued in Effect |
法人が平成二十五年十一月三十日までに支出する地域再生法の一部を改正する法律（平成二十年法律第三十六号）附則第二条の規定によりなおその効力を有するものとされる同法第二条の規定による改正前の地域再生法第十九条第一項に規定する特定地域雇用等促進法人に対する寄附金については、旧租税特別措置法第六十六条の十二の規定は、なおその効力を有する。この場合において、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
| 第二項 | 同法第十九条第一項に | 地域再生法の一部を改正する法律（平成二十年法律第三十六号）附則第二条の規定によりなおその効力を有するものとされる同法第二条の規定による改正前の地域再生法（以下この項及び第四項において「効力地域再生法」という。）第十九条第一項に |
| 同法第五条第三項第三号 | 効力地域再生法第五条第三項第三号 | |
| 同法第十九条第一項の | 効力地域再生法第十九条第一項の | |
| 同法第十九条第二項 | 効力地域再生法第十九条第二項 | |
| 租税特別措置法 | 所得税法等の一部を改正する法律（平成二十年法律第二十三号）附則第六十五条の規定によりなおその効力を有するものとされる同法第八条の規定による改正前の租税特別措置法 | |
| 第三項 | 同条第二項に | 所得税法等の一部を改正する法律（平成二十年法律第二十三号）附則第六十五条の規定によりなおその効力を有するものとされる同法第八条の規定による改正前の租税特別措置法第六十六条の十二第二項に |
| 第四項 | 地域再生法第五条第三項第三号 | 効力地域再生法第五条第三項第三号 |
Supplementary Provisions, Article 66Transitional Measures Concerning Special Provisions on Taxation on Income from the Sale of Beef Cattle by Agricultural Production Corporations
第六十六条（農業生産法人の肉用牛の売却に係る所得の課税の特例に関する経過措置）
The provisions of Article 67-3 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation ending on or after April 1, 2009, and the provisions then in force continue to govern corporation tax for business years of a corporation that ended before that date. In this case, with regard to the application of the provisions of that Article in a business year of a corporation that began before that date and ends on or after that date, the terms and phrases listed in the middle column of the following table that appear in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
| Paragraph (1) | (that it sold | (that it sold within the period from April 1, 2009 to the end of the business year |
| (the business year that includes the day of that sale | (the period from April 1, 2009 to the end of the business year (hereinafter referred to in this paragraph as the "transitional period") | |
| 2,000 head | the number of head calculated by multiplying 2,000 head by the number of months in that transitional period and dividing the result by 12 | |
| , 2,000 head | , the number of head so calculated out of the total number of head of beef cattle that are those tax-exempt raised cattle within that transitional period | |
| Paragraph (5) | business year | business year (excluding a business year that begins before April 1, 2009 and ends on or after that date) |
| Paragraph (6) | the preceding paragraph | paragraph (1) as replaced pursuant to the provisions of Article 66 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 23 of 2008) |
新租税特別措置法第六十七条の三の規定は、法人の平成二十一年四月一日以後に終了する事業年度分の法人税について適用し、法人の同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、法人の同日前に開始し、かつ、同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、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
| 第一項 | （その売却した | （平成二十一年四月一日から当該事業年度終了の日までの期間内にその売却した |
| （当該売却をした日を含む事業年度 | （平成二十一年四月一日から当該事業年度終了の日までの期間（以下この項において「経過期間」という。） | |
| が二千頭 | が二千頭に当該経過期間の月数を乗じてこれを十二で除して計算した頭数 | |
| 、二千頭 | 、当該経過期間内の当該免税対象飼育牛に該当する肉用牛の頭数の合計のうち当該計算した頭数 | |
| 第五項 | 事業年度が | 事業年度（平成二十一年四月一日前に開始し、かつ、同日以後に終了する事業年度を除く。）が |
| 第六項 | 前項 | 所得税法等の一部を改正する法律（平成二十年法律第二十三号）附則第六十六条の規定により読み替えられた第一項 |
Supplementary Provisions, Article 67Transitional Measures Concerning Special Provisions on Taxation on Special Purpose Companies
第六十七条（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, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a specific purpose company prescribed in that paragraph ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of a specific purpose company prescribed in Article 67-14, paragraph (1) of the Former Act on Special Measures Concerning Taxation that ended before the Effective Date.
新租税特別措置法第六十七条の十四第一項の規定は、同項に規定する特定目的会社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、旧租税特別措置法第六十七条の十四第一項に規定する特定目的会社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。
The provisions of Article 67-14, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to the amount of foreign country's corporate tax prescribed in paragraph (4) of that Article that a specific purpose company prescribed in paragraph (1) of that Article pays in a business year beginning on or after the Effective Date (excluding an amount to which the provisions of Article 69 of the Corporation Tax Act, as replaced pursuant to the provisions of Article 67-14, paragraph (2) of the Former Act on Special Measures Concerning Taxation, were applied).
新租税特別措置法第六十七条の十四第四項の規定は、同条第一項に規定する特定目的会社が施行日以後に開始する事業年度において納付する同条第四項に規定する外国法人税の額（旧租税特別措置法第六十七条の十四第二項の規定により読み替えられた法人税法第六十九条の規定の適用を受けたものを除く。）について適用する。
Supplementary Provisions, Article 68Transitional Measures Concerning Special Provisions on Taxation on Investment Corporations
第六十八条（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, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of an investment corporation prescribed in that paragraph ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of an investment corporation prescribed in Article 67-15, paragraph (1) of the Former Act on Special Measures Concerning Taxation that ended before the Effective Date.
新租税特別措置法第六十七条の十五第一項の規定は、同項に規定する投資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、旧租税特別措置法第六十七条の十五第一項に規定する投資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。
The provisions of Article 67-15, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to the amount of foreign country's corporate tax prescribed in paragraph (5) of that Article that an investment corporation prescribed in paragraph (1) of that Article pays in a business year beginning on or after the Effective Date (excluding an amount to which the provisions of Article 69 of the Corporation Tax Act, as replaced pursuant to the provisions of Article 67-15, paragraph (3) of the Former Act on Special Measures Concerning Taxation, were applied).
新租税特別措置法第六十七条の十五第五項の規定は、同条第一項に規定する投資法人が施行日以後に開始する事業年度において納付する同条第五項に規定する外国法人税の額（旧租税特別措置法第六十七条の十五第三項の規定により読み替えられた法人税法第六十九条の規定の適用を受けたものを除く。）について適用する。
Supplementary Provisions, Article 69Transitional Measures Concerning Tax Exemption for Interest, etc. on Private Foreign Bonds
第六十九条（民間国外債の利子等の非課税に関する経過措置）
The provisions of Article 67-16, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to interest or issue discounts prescribed in that paragraph received for private foreign bonds prescribed in that paragraph that are issued on or after the Effective Date, and the provisions then in force continue to govern interest or issue discounts prescribed in that paragraph received for private foreign bonds prescribed in Article 67-16, paragraph (2) of the Former Act on Special Measures Concerning Taxation that were issued before the Effective Date.
新租税特別措置法第六十七条の十六第二項の規定は、施行日以後に発行される同項に規定する民間国外債につき支払を受ける利子又は同項に規定する発行差金について適用し、施行日前に発行された旧租税特別措置法第六十七条の十六第二項に規定する民間国外債につき支払を受けた利子又は同項に規定する発行差金については、なお従前の例による。
Supplementary Provisions, Article 70Transitional Measures Concerning Non-Application of the Special Tax Rate for Specified Family Companies to Small and Medium Sized Enterprises Implementing a Business Innovation Plan
第七十条（経営革新計画を実施す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）
Where a small and medium sized enterprise prescribed in Article 68-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that obtained the approval prescribed in that paragraph before the Effective Date is, at the end of each business year, implementing a project for business innovation referred to in that paragraph in accordance with the approved business innovation plan prescribed in that paragraph, the provisions of that Article remain in force. In this case, the phrase "each business year beginning during the period from April 1, 2006 to March 31, 2008" in that paragraph is deemed to be replaced with "each business year".
旧租税特別措置法第六十八条の二第一項に規定する承認を施行日前に受けた同項に規定する中小企業者が各事業年度終了の時において同項に規定する承認経営革新計画に従って同項の経営革新のための事業を実施している場合については、同条の規定は、なおその効力を有する。この場合において、同項中「平成十八年四月一日から平成二十年三月三十一日までの間に開始する各事業年度」とあるのは、「各事業年度」とする。
Supplementary Provisions, Article 71Transitional Measures Concerning Special Provisions on Taxation on Mergers, etc. of the Norinchukin Bank
第七十一条（農林中央金庫の合併等に係る課税の特例に関する経過措置）
The provisions of Article 68-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to mergers listed in item (v) of that paragraph that are carried out on or after the Effective Date, and the provisions then in force continue to govern mergers listed in Article 68-2-2, item (v) of the Former Act on Special Measures Concerning Taxation that were carried out before the Effective Date.
新租税特別措置法第六十八条の二第一項の規定は、施行日以後に行われる同項第五号に掲げる合併について適用し、施行日前に行われた旧租税特別措置法第六十八条の二の二第五号に掲げる合併については、なお従前の例による。
The provisions of Article 68-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to capital contributions in kind for joint business prescribed in that paragraph that are made on or after the Effective Date.
新租税特別措置法第六十八条の二第二項の規定は、施行日以後に行われる同項に規定する共同事業現物出資について適用する。
Supplementary Provisions, Article 72Transitional Measures Concerning Special Provisions on Taxation of the Trust Corporation of a Specified-Purpose Trust
第七十二条（特定目的信託に係る受託法人の課税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 corporation tax for business years, ending on or after the Effective Date, of the Trust Corporation prescribed in that paragraph pertaining to a specified-purpose trust prescribed in that paragraph, and the provisions then in force continue to govern corporation tax for business years, ended before the Effective Date, of the Trust Corporation prescribed in Article 68-3-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to a specified-purpose trust prescribed in that paragraph.
The provisions of Article 68-3-2, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to the amount of foreign country's corporate tax prescribed in paragraph (4) of that Article that the Trust Corporation prescribed in paragraph (1) of that Article pertaining to a specified-purpose trust prescribed in that paragraph pays in a business year beginning on or after the Effective Date (excluding an amount to which the provisions of Article 69 of the Corporation Tax Act, as replaced pursuant to the provisions of Article 68-3-2, paragraph (3) of the Former Act on Special Measures Concerning Taxation, were applied).
Supplementary Provisions, Article 73Transitional Measures Concerning Special Provisions on Taxation of the Trust Corporation of a Specified Investment Trust
第七十三条（特定投資信託に係る受託法人の課税の特例に関する経過措置）
The provisions of Article 68-3-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years, ending on or after the Effective Date, of the Trust Corporation prescribed in that paragraph pertaining to a specified investment trust prescribed in that paragraph, and the provisions then in force continue to govern corporation tax for business years, ended before the Effective Date, of the Trust Corporation prescribed in Article 68-3-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to a specified investment trust prescribed in that paragraph.
The provisions of Article 68-3-3, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to the amount of foreign country's corporate tax prescribed in paragraph (4) of that Article that the Trust Corporation prescribed in paragraph (1) of that Article pertaining to a specified investment trust prescribed in that paragraph pays in a business year beginning on or after the Effective Date (excluding an amount to which the provisions of Article 69 of the Corporation Tax Act, as replaced pursuant to the provisions of Article 68-3-3, paragraph (3) of the Former Act on Special Measures Concerning Taxation, were applied).
Supplementary Provisions, Article 74Transitional Measures Concerning Special Provisions in the Case of a Change in the Scope of Taxable Income, etc.
第七十四条（課税所得の範囲の変更等の場合の特例に関する経過措置）
The provisions of Article 68-3-5 of the New Act on Special Measures Concerning Taxation apply where a specified ordinary corporation prescribed in paragraph (1) of that Article comes to fall under the category of public interest corporations, etc. prescribed in that paragraph after the Effective Date.
新租税特別措置法第六十八条の三の五の規定は、施行日後に同条第一項に規定する特定普通法人が同項に規定する公益法人等に該当することとなる場合について適用する。
With regard to the application of the provisions of Article 68-3-5 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (v) of the Supplementary Provisions, the phrase "of general incorporated associations, general incorporated foundations or medical care corporations, those" in paragraph (1) of that Article is deemed to be replaced with "of medical care corporations, those".
施行日から附則第一条第五号に定める日の前日までの間における新租税特別措置法第六十八条の三の五の規定の適用については、同条第一項中「一般社団法人若しくは一般財団法人又は医療法人のうち、」とあるのは、「医療法人のうち」とする。
Supplementary Provisions, Article 75Transitional Measures Concerning the Special Corporation Tax Credit Where a Consolidated Corporation Conducts Experimental Research
第七十五条（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 for which the consolidated corporation's consolidated parent corporation business year (meaning the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act; the same applies hereinafter up to Article 79 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 for which the consolidated corporation's consolidated parent corporation business year began before the Effective Date.
新租税特別措置法第六十八条の九の規定は、連結法人の連結親法人事業年度（法人税法第十五条の二第一項に規定する連結親法人事業年度をいう。以下附則第七十九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。
Supplementary Provisions, Article 76Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Equipment, etc. for Promoting Reform of the Energy Supply and Demand Structure
第七十六条（連結法人がエネルギー需給構造改革推進設備等を取得した場合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 68-10 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (iv)) apply to equipment, etc. for promoting reform of the energy supply and demand structure prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires, manufactures or constructs on or after the Effective Date.
新租税特別措置法第六十八条の十（第一項第四号に係る部分に限る。）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若しくは建設をする同項に規定するエネルギー需給構造改革推進設備等について適用する。
Supplementary Provisions, Article 77Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Business Base Strengthening Equipment
第七十七条（連結法人が事業基盤強化設備を取得した場合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 then in force continue to govern machinery and equipment specified in Article 68-12, paragraph (1), item (vi) 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 date specified in Article 1, item (vii) of the Supplementary Provisions.
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七号に定める日前に取得又は製作をした旧租税特別措置法第六十八条の十二第一項第六号に定める機械及び装置については、なお従前の例による。
The provisions of Article 68-12 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (vii)) apply to machinery and equipment specified in item (vii) of that paragraph 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 date specified in Article 1, item (vii) of the Supplementary Provisions.
新租税特別措置法第六十八条の十二（第一項第七号に係る部分に限る。）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七号に定める日以後に取得又は製作をする同項第七号に定める機械及び装置について適用する。
The provisions of Article 68-12 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (5)) apply to corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year begins on or after the Effective Date.
新租税特別措置法第六十八条の十二（第五項に係る部分に限る。）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する。