Supplementary Provisions, Article 32Transitional Measures Concerning Special Provisions on Taxation on Income of Specified Foreign Corporations of Residents Who Are Specially-Related Shareholders, etc.
第三十二条(特殊関係株主等である居住者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 40-7, 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 40-10, 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四十条の七第一項、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四十条の十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 40-8 of the New Act on Special Measures Concerning Taxation apply in the case where a resident who is a specially-related shareholder, etc. prescribed in paragraph (1) of that Article has an amount of dividends of surplus and similar distributions prescribed in that paragraph that the resident receives from a specified foreign corporation prescribed in that paragraph (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 40-11, 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 resident 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四十条の八の規定は、同条第一項に規定する特殊関係株主等である居住者が同項に規定する特定外国法人から受ける同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四十条の十一第一項に規定する居住者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 40-11, 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 revenue in calculating the amount of miscellaneous income of a resident who is a specially-related shareholder, etc. prescribed in Article 40-8, paragraph (1), item (i) of the New Act on Special Measures Concerning Taxation for the year prescribed in that item) or the amount of undeducted dividends, etc. prescribed in Article 40-11, paragraph (2) of the Former Act on Special Measures Concerning Taxation, the amount of the part corresponding to each year within three years up to and including the preceding year prescribed in Article 40-8, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation of a resident who is a specially-related shareholder, etc. prescribed in that item is deemed to be the amounts listed in the items of that paragraph for that resident, and the provisions of that paragraph apply.
旧租税特別措置法第四十条の十一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四十条の八第一項第一号に規定する特殊関係株主等である居住者の同号に規定する年分の雑所得の金額の計算上総収入金額に算入される金額に限る。)又は旧租税特別措置法第四十条の十一第二項に規定する控除未済配当等の額のうち新租税特別措置法第四十条の八第一項第二号に規定する特殊関係株主等である居住者の同号に規定する前年以前三年内の各年分に対応する部分の金額は、当該居住者の同項各号に掲げる金額とみなして、同項の規定を適用する。
Supplementary Provisions, Article 33Transitional Measures Concerning Special Income Tax Credit Where There Are Housing Loans, etc.
第三十三条(住宅借入金等を有する場合の所得税額の特別控除に関する経過措置)
The provisions of Articles 41 and 41-2-2 of the New Act on Special Measures Concerning Taxation apply in the case where a resident uses a residential house, an existing house or a house on which renovation work, etc. has been carried out (limited to the part pertaining to that renovation work, etc.) prescribed in Article 41, paragraph (1) of the New Act on Special Measures Concerning Taxation, or a house pertaining to new construction, etc. of certified long-life quality housing prescribed in paragraph (5) of that Article, as the resident's own residence, as provided in paragraph (1) of that Article, on or after January 1, 2009, and the provisions then in force continue to govern the case where a resident used a residential house, an existing house or a house on which renovation work, etc. has been carried out (limited to the part pertaining to that renovation work, etc.) prescribed in Article 41, paragraph (1) of the Former Act on Special Measures Concerning Taxation as the resident's own residence, as provided in that paragraph, before that date.
新租税特別措置法第四十一条及び第四十一条の二の二の規定は、居住者が新租税特別措置法第四十一条第一項に規定する居住用家屋若しくは既存住宅若しくは増改築等をした家屋(当該増改築等に係る部分に限る。)又は同条第五項に規定する認定長期優良住宅の新築等に係る家屋を平成二十一年一月一日以後に同条第一項の定めるところによりその者の居住の用に供する場合について適用し、居住者が旧租税特別措置法第四十一条第一項に規定する居住用家屋若しくは既存住宅又は増改築等をした家屋(当該増改築等に係る部分に限る。)を同日前に同項の定めるところによりその者の居住の用に供した場合については、なお従前の例による。
With regard to the application of the provisions of Articles 41 through 41-2-2 of the New Act on Special Measures Concerning Taxation in the case where a resident has amounts of housing loans, etc. pertaining to housing acquisition, etc. relating to two or more years of residence prescribed in Article 41-2, paragraph (1) of the New Act on Special Measures Concerning Taxation, those provisions apply to the amount of the special tax credit for housing loans, etc. referred to in that paragraph for the applicable years prescribed in that paragraph for which the resident seeks to receive that application that are 2009 or subsequent years, and the provisions then in force continue to govern the amount of the special tax credit for housing loans, etc. referred to in Article 41-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation for applicable years prescribed in that paragraph that are 2008 or prior years in the case where a resident has amounts of housing loans, etc. pertaining to housing acquisition, etc. relating to two or more years of residence prescribed in that paragraph.
居住者が、新租税特別措置法第四十一条の二第一項に規定する二以上の居住年に係る住宅の取得等に係る住宅借入金等の金額を有する場合における新租税特別措置法第四十一条から第四十一条の二の二までの規定の適用については、その適用を受けようとする同項に規定する適用年が平成二十一年以後の各年に係る同項の住宅借入金等特別税額控除額について適用し、旧租税特別措置法第四十一条の二第一項に規定する二以上の居住年に係る住宅の取得等に係る住宅借入金等の金額を有する場合における同項に規定する適用年が平成二十年以前の各年に係る同項の住宅借入金等特別税額控除額については、なお従前の例による。
Supplementary Provisions, Article 34Transitional Measures Concerning Special Provisions on the Amount Deductible under the Special Income Tax Credit Where There Are Housing Loans, etc. for Specified Renovation Work, etc.
第三十四条(特定の増改築等に係る住宅借入金等を有する場合の所得税額の特別控除の控除額に係る特例に関する経過措置)
The provisions of Article 41-3-2 of the New Act on Special Measures Concerning Taxation (excluding the part concerning paragraph (12)) apply in the case where a resident uses a house on which housing renovation work, etc. prescribed in paragraph (1) or (4) of that Article has been carried out (limited to the part pertaining to that housing renovation work, etc.; the same applies hereinafter in this paragraph) as the resident's own residence, as provided in paragraph (1) or (4) of that Article, on or after January 1, 2009, and the provisions then in force continue to govern the case where a resident used a house on which housing renovation work, etc. prescribed in Article 41-3-2, paragraph (1) or (4) of the Former Act on Special Measures Concerning Taxation has been carried out as the resident's own residence, as provided in paragraph (1) or (4) of that Article, before that date.
新租税特別措置法第四十一条の三の二(第十二項に係る部分を除く。)の規定は、居住者が同条第一項又は第四項に規定する住宅の増改築等をした家屋(当該住宅の増改築等に係る部分に限る。以下この項において同じ。)を平成二十一年一月一日以後に同条第一項又は第四項の定めるところによりその者の居住の用に供する場合について適用し、居住者が旧租税特別措置法第四十一条の三の二第一項又は第四項に規定する住宅の増改築等をした家屋を同日前に同条第一項又は第四項の定めるところによりその者の居住の用に供した場合については、なお従前の例による。
With regard to the application of the provisions of Article 41-3-2, paragraph (12) of the New Act on Special Measures Concerning Taxation in the case where a resident has an amount of housing loans, etc. for renovation work, etc. prescribed in that paragraph and an amount of other housing loans, etc. prescribed in that paragraph, those provisions apply to the amount of the special tax credit for housing loans, etc. referred to in paragraph (1) or (4) of that Article for the years of application of the special provisions for renovation work, etc. prescribed in paragraph (1) or (4) of that Article for which the resident seeks to receive that application that are 2009 or subsequent years, and, in the case where a resident has an amount of housing loans, etc. for renovation work, etc. prescribed in Article 41-3-2, paragraph (11) of the Former Act on Special Measures Concerning Taxation and an amount of other housing loans, etc. prescribed in that paragraph, the provisions then in force continue to govern the amount of the special tax credit for housing loans, etc. referred to in paragraph (1) or (4) of that Article for years of application of the special provisions for renovation work, etc. prescribed in paragraph (1) or (4) of that Article that are 2008 or prior years.
居住者が、新租税特別措置法第四十一条の三の二第十二項に規定する増改築等住宅借入金等の金額及び同項に規定する他の住宅借入金等の金額を有する場合における同項の規定の適用については、その適用を受けようとする同条第一項又は第四項に規定する増改築等特例適用年が平成二十一年以後の各年に係る同条第一項又は第四項の住宅借入金等特別税額控除額について適用し、旧租税特別措置法第四十一条の三の二第十一項に規定する増改築等住宅借入金等の金額及び同項に規定する他の住宅借入金等の金額を有する場合における同条第一項又は第四項に規定する増改築等特例適用年が平成二十年以前の各年に係る同条第一項又は第四項の住宅借入金等特別税額控除額については、なお従前の例による。
Supplementary Provisions, Article 35Transitional Measures Concerning Special Income Tax Credit Where Seismic Retrofit of Existing Housing Is Carried Out
第三十五条(既存住宅の耐震改修をし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 41-19-2 of the New Act on Special Measures Concerning Taxation apply in the case where a resident carries out housing seismic retrofit prescribed in paragraph (1) of that Article on or after January 1, 2009, and the provisions then in force continue to govern the case where a resident carried out housing seismic retrofit prescribed in Article 41-19-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation before that date.
新租税特別措置法第四十一条の十九の二の規定は、居住者が平成二十一年一月一日以後に同条第一項に規定する住宅耐震改修をする場合について適用し、居住者が同日前に旧租税特別措置法第四十一条の十九の二第一項に規定する住宅耐震改修をした場合については、なお従前の例による。
Supplementary Provisions, Article 36Transitional Measures Concerning Special Provisions on Taxation on Foreign Partners
第三十六条(外国組合員に対する課税の特例に関する経過措置)
The provisions of Article 41-21 of the New Act on Special Measures Concerning Taxation apply to domestic source income prescribed in Article 161 of the Income Tax Act that a nonresident referred to in paragraph (1) of Article 41-21 has on or after the Effective Date, or to domestic source income listed in items (i)-2 through (vii) or items (ix) through (xii) of Article 161 of the Income Tax Act that a foreign corporation referred to in that paragraph is to receive on or after the Effective Date.
新租税特別措置法第四十一条の二十一の規定は、同条第一項の非居住者が施行日以後に有する所得税法第百六十一条に規定する国内源泉所得又は同項の外国法人が施行日以後に支払を受けるべき同条第一号の二から第七号まで若しくは第九号から第十二号までに掲げる国内源泉所得について適用する。
Supplementary Provisions, Article 37Principle for Transitional Measures Concerning Special Provisions on Corporation Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
第三十七条(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, the provisions of Chapter III of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act; the same applies hereinafter) beginning on or after the Effective Date and 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 beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of a corporation that began before the Effective Date and 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 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(法人税法第二条第八号に規定する人格のない社団等を含む。以下同じ。)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 38Transitional Measures Concerning Special Provisions on Corporation Tax Rates for Small and Medium Sized Enterprises, etc.
第三十八条(中小企業者等の法人税率の特例に関する経過措置)
The provisions of Article 42-3-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation ending on or after the Effective Date.
新租税特別措置法第四十二条の三の二の規定は、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する。
Supplementary Provisions, Article 39Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Equipment, etc. for Promoting Reform of the Energy Supply and Demand Structure Has Been Acquired
第三十九条(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 42-5, paragraphs (6) and (7) of the New Act on Special Measures Concerning Taxation apply to equipment, etc. for promoting reform of the energy supply and demand structure prescribed in paragraph (1) of that Article that a corporation acquires, manufactures or constructs on or after the Effective Date.
新租税特別措置法第四十二条の五第六項及び第七項の規定は、法人が施行日以後に取得又は製作若しくは建設をする同条第一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。