Supplementary Provisions, Article 45Transitional Measures Concerning Special Provisions on Taxation on Income of Specified Foreign Corporations of Domestic Corporations That Are Specially-Related Shareholders, etc.
第四十五条（特殊関係株主等である内国法人に係る特定外国法人に係る所得の課税の特例に関する経過措置）
The provisions of Article 66-9-2, paragraph (1), paragraph (2), item (iii), paragraph (3) and paragraph (4) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable income prescribed in paragraph (1) of that Article for business years of a specified foreign corporation prescribed in that paragraph beginning on or after the Effective Date and to the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, and the provisions then in force continue to govern the amount of applicable retained income prescribed in Article 66-9-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation for business years of a specified foreign corporation prescribed in that paragraph that began before the Effective Date and the taxable retained amount prescribed in that paragraph pertaining to that amount of applicable retained income.
新租税特別措置法第六十六条の九の二第一項、第二項第三号、第三項及び第四項の規定は、同条第一項に規定する特定外国法人の施行日以後に開始する事業年度に係る同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額について適用し、旧租税特別措置法第六十六条の九の六第一項に規定する特定外国法人の施行日前に開始した事業年度に係る同項に規定する適用対象留保金額及び当該適用対象留保金額に係る同項に規定する課税対象留保金額については、なお従前の例による。
The provisions of Article 66-9-3, paragraphs (1) and (3) of the New Act on Special Measures Concerning Taxation apply to the amount of foreign country's corporate tax prescribed in paragraph (1) of that Article pertaining to the taxable amount prescribed in that paragraph for business years of a specified foreign corporation prescribed in that paragraph beginning on or after the Effective Date, and the provisions then in force continue to govern the amount of foreign country's corporate tax prescribed in Article 66-9-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to the taxable retained amount prescribed in that paragraph for business years of a specified foreign corporation prescribed in that paragraph that began before the Effective Date.
新租税特別措置法第六十六条の九の三第一項及び第三項の規定は、同条第一項に規定する特定外国法人の施行日以後に開始する事業年度に係る同項に規定する課税対象金額に係る同項に規定する外国法人税の額について適用し、旧租税特別措置法第六十六条の九の七第一項に規定する特定外国法人の施行日前に開始した事業年度に係る同項に規定する課税対象留保金額に係る同項に規定する外国法人税の額については、なお従前の例による。
The provisions of Article 66-9-4 of the New Act on Special Measures Concerning Taxation apply in the case where a domestic corporation that is a specially-related shareholder, etc. prescribed in paragraph (2) of that Article has an amount of dividends of surplus, etc. prescribed in paragraph (1) of that Article that it receives from a specified foreign corporation prescribed in paragraph (2) of that Article (limited to an amount pertaining to business years of that specified foreign corporation beginning on or after the Effective Date), and the provisions then in force continue to govern the case where any of the facts listed in the items of Article 66-9-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation has arisen with respect to a specified foreign corporation or a foreign affiliated corporation prescribed in that paragraph pertaining to a domestic corporation that is a specially-related shareholder, etc. prescribed in that paragraph (limited to a fact pertaining to business years of that specified foreign corporation or foreign affiliated corporation that began before the Effective Date).
新租税特別措置法第六十六条の九の四の規定は、同条第二項に規定する特殊関係株主等である内国法人が同項に規定する特定外国法人から受ける同条第一項に規定する剰余金の配当等の額（当該特定外国法人の施行日以後に開始する事業年度に係るものに限る。）がある場合について適用し、旧租税特別措置法第六十六条の九の八第一項に規定する特殊関係株主等である内国法人に係る同項に規定する特定外国法人又は外国関係法人につき同項各号に掲げる事実（当該特定外国法人又は外国関係法人の施行日前に開始した事業年度に係るものに限る。）が生じた場合については、なお従前の例による。
Out of the taxable retained amount prescribed in Article 66-9-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation for business years of a specified foreign corporation prescribed in that paragraph that began before the Effective Date (limited to an amount included in gross profit in calculating the amount of income for the business year prescribed in Article 66-9-4, paragraph (3), item (i) of the New Act on Special Measures Concerning Taxation of a domestic corporation that is a specially-related shareholder, etc. prescribed in that item (hereinafter referred to as the "business year of dividends, etc." in this paragraph); the same applies hereinafter in this paragraph) or the taxed retained amount prescribed in Article 66-9-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation (including an amount deemed to be the taxed retained amount prescribed in Article 66-9-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation pursuant to the provisions of Article 66-8, paragraph (3) of the Former Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to the provisions of paragraph (2) or paragraph (3) of Article 66-9-8 of the Former Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph), the amount of the part corresponding to each business year within the preceding ten years prescribed in Article 66-9-4, paragraph (3), item (ii) of the New Act on Special Measures Concerning Taxation of a domestic corporation that is a specially-related shareholder, etc. prescribed in that item (hereinafter referred to as "each business year within the preceding ten years" in this paragraph) (excluding the amount equivalent to the amount of dividends of surplus, etc. prescribed in that item that is deducted pursuant to the provisions of that item) is deemed to be the amounts listed in the items of paragraph (3) of that Article for the business year of dividends, etc. or each business year within the preceding ten years that corresponds to the period of the business year or consolidated business year to which the taxable retained amount or taxed retained amount of that domestic corporation pertains, and the provisions of paragraphs (1) through (3) of that Article apply.
旧租税特別措置法第六十六条の九の八第一項に規定する特定外国法人の施行日前に開始した事業年度に係る同項に規定する課税対象留保金額（新租税特別措置法第六十六条の九の四第三項第一号に規定する特殊関係株主等である内国法人の同号に規定する事業年度（以下この項において「配当等事業年度」という。）の所得の金額の計算上益金の額に算入される金額に限る。以下この項において同じ。）又は旧租税特別措置法第六十六条の九の八第一項に規定する課税済留保金額（同条第二項又は同条第三項の規定により読み替えられた旧租税特別措置法第六十六条の八第三項の規定により旧租税特別措置法第六十六条の九の八第一項に規定する課税済留保金額とみなされたものを含む。以下この項において同じ。）のうち新租税特別措置法第六十六条の九の四第三項第二号に規定する特殊関係株主等である内国法人の同号に規定する前十年以内の各事業年度（以下この項において「前十年以内の各事業年度」という。）に対応する部分の金額（同号の規定により控除される同号に規定する剰余金の配当等の額に相当する金額を除く。）は、当該内国法人の課税対象留保金額又は課税済留保金額に係る事業年度又は連結事業年度の期間に対応する配当等事業年度又は前十年以内の各事業年度の同条第三項各号に掲げる金額とみなして、同条第一項から第三項までの規定を適用する。
With regard to the amount of dividends of surplus, etc. prescribed in Article 66-9-2, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to an amount pertaining to business years of that specified foreign corporation that began before the Effective Date; the same applies hereinafter in this paragraph) that a domestic corporation that is a specially-related shareholder, etc. prescribed in Article 66-9-2, paragraph (1) of the New Act on Special Measures Concerning Taxation receives, in a business year beginning on or after the Effective Date, from a specified foreign corporation prescribed in Article 66-9-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to that domestic corporation, the provisions of Article 23-2 of the New Corporation Tax Act do not apply. In this case, with regard to the part pertaining to that amount of dividends of surplus, etc. out of the amount of foreign country's corporate tax (meaning foreign country's corporate tax prescribed in Article 69, paragraph (1) of the Former Corporation Tax Act; the same applies hereinafter in this paragraph) imposed on the income of that specified foreign corporation and the amount of foreign country's corporate tax imposed on the income of a foreign second-tier subsidiary prescribed in Article 69, paragraph (11) or Article 81-15, paragraph (11) of the Former Corporation Tax Act pertaining to that specified foreign corporation, in each business year or each consolidated business year of that domestic corporation beginning on or before the day on which three years have elapsed from the Effective Date, the provisions of Article 28 and Article 69, paragraphs (8), (11) and (13) and paragraphs (15) through (18) of the Former Corporation Tax Act, or Article 81-5 and Article 81-15, paragraphs (8) and (9), paragraphs (11) through (13) and paragraphs (15) through (17) of the Former Corporation Tax Act, remain in force.
新租税特別措置法第六十六条の九の二第一項に規定する特殊関係株主等である内国法人の施行日以後に開始する事業年度において当該内国法人に係る旧租税特別措置法第六十六条の九の六第一項に規定する特定外国法人から受ける新租税特別措置法第六十六条の九の二第一項に規定する剰余金の配当等の額（当該特定外国法人の施行日前に開始した事業年度に係るものに限る。以下この項において同じ。）については、新法人税法第二十三条の二の規定は、適用しない。この場合において、当該内国法人の施行日から三年を経過する日以前に開始する各事業年度又は各連結事業年度において当該特定外国法人の所得に対して課される外国法人税（旧法人税法第六十九条第一項に規定する外国法人税をいう。以下この項において同じ。）の額及び当該特定外国法人に係る旧法人税法第六十九条第十一項又は第八十一条の十五第十一項に規定する外国孫会社の所得に対して課される外国法人税の額のうち当該剰余金の配当等の額に係るものについては、旧法人税法第二十八条並びに第六十九条第八項、第十一項、第十三項及び第十五項から第十八項まで又は第八十一条の五並びに第八十一条の十五第八項、第九項、第十一項から第十三項まで及び第十五項から第十七項までの規定は、なおその効力を有する。
With regard to the amount of dividends of surplus, etc. prescribed in Article 66-9-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited to an amount pertaining to business years of that specified foreign corporation beginning on or after the Effective Date; the same applies hereinafter in this paragraph) that a domestic corporation that is a specially-related shareholder, etc. prescribed in Article 66-9-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation received, in a business year that began before the Effective Date, from a specified foreign corporation prescribed in Article 66-9-2, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to that domestic corporation (limited to one that falls under a foreign subsidiary prescribed in Article 23-2, paragraph (1) of the New Corporation Tax Act; the same applies hereinafter in this paragraph), the provisions of Article 23-2 of the New Corporation Tax Act apply notwithstanding the provisions of Article 6 of the Supplementary Provisions. In this case, the provisions of Article 12, paragraph (2) or Article 16, paragraph (2) of the Supplementary Provisions do not apply to the part pertaining to that amount of dividends of surplus, etc. out of the amount of foreign country's corporate tax prescribed in Article 69, paragraph (1) of the Former Corporation Tax Act imposed on the income of a foreign subsidiary prescribed in Article 69, paragraph (8) or Article 81-15, paragraph (8) of the Former Corporation Tax Act and of a foreign second-tier subsidiary prescribed in Article 69, paragraph (11) or Article 81-15, paragraph (11) of the Former Corporation Tax Act.
旧租税特別措置法第六十六条の九の六第一項に規定する特殊関係株主等である内国法人の施行日前に開始した事業年度において当該内国法人に係る新租税特別措置法第六十六条の九の二第一項に規定する特定外国法人（新法人税法第二十三条の二第一項に規定する外国子会社に該当するものに限る。以下この項において同じ。）から受けた旧租税特別措置法第六十六条の九の六第一項に規定する剰余金の配当等の額（当該特定外国法人の施行日以後に開始する事業年度に係るものに限る。以下この項において同じ。）については、附則第六条の規定にかかわらず、新法人税法第二十三条の二の規定を適用する。この場合において、旧法人税法第六十九条第八項又は第八十一条の十五第八項に規定する外国子会社及び旧法人税法第六十九条第十一項又は第八十一条の十五第十一項に規定する外国孫会社の所得に対して課される旧法人税法第六十九条第一項に規定する外国法人税の額のうち当該剰余金の配当等の額に係るものについては、附則第十二条第二項又は第十六条第二項の規定は、適用しない。
With regard to the application of the provisions of the Former Corporation Tax Act in the case where the provisions of the first sentence of the preceding paragraph apply, the phrase "excluded)" in Article 67, paragraph (3), item (ii) of the Former Corporation Tax Act is deemed to be replaced with "excluded) and the amount that was not included in gross profit in calculating the amount of income for that business year pursuant to the provisions of Article 23-2 (Exclusion of Dividends, etc. Received from Foreign Subsidiaries from Gross Profit) (including the case where it is applied with the replacement of terms pursuant to the provisions of the first sentence of Article 66-9-4, paragraph (2) (Exclusion of Dividends of Surplus, etc. Received from Specified Foreign Corporations from Gross Profit, etc.) of the Act on Special Measures Concerning Taxation) as applied pursuant to the provisions of the first sentence of Article 45, paragraph (6) (Transitional Measures Concerning Special Provisions on Taxation on Income of Specified Foreign Corporations of Domestic Corporations That Are Specially-Related Shareholders, etc.) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009)".
前項前段の規定の適用がある場合における旧法人税法の規定の適用については、旧法人税法第六十七条第三項第二号中「除く。）」とあるのは、「除く。）及び所得税法等の一部を改正する法律（平成二十一年法律第十三号）附則第四十五条第六項前段（特殊関係株主等である内国法人に係る特定外国法人に係る所得の課税の特例に関する経過措置）の規定により適用される第二十三条の二（外国子会社から受ける配当等の益金不算入）（租税特別措置法第六十六条の九の四第二項前段（特定外国法人から受ける剰余金の配当等の益金不算入等）の規定により読み替えて適用する場合を含む。）の規定により当該事業年度の所得の金額の計算上益金の額に算入されなかつた金額」とする。