1 article
Supplementary Provisions, Article 77Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Information Infrastructure Enhancement Equipment, etc. Is Acquired
第七十七条（情報基盤強化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）
With regard to corporation tax in the case where a corporation has provided information infrastructure enhancement equipment, etc. prescribed in Article 42-11, paragraph (1) of the Former Act on Special Measures Concerning Taxation that it acquired or manufactured before the Effective Date for use in a business conducted by the corporation prescribed in that paragraph, the provisions of that Article 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 (3) | , the balance remaining after deducting that amount | , the balance remaining after deducting that amount, and in the case 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 42-7, paragraph (2) (limited to the part concerning paragraph (1), item (v) of that Article) of the Act on Special Measures Concerning Taxation as amended by Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010; referred to as the "2010 Amendment Act" in the following paragraph) (referred to as the "New Act on Special Measures Concerning Taxation" in paragraph (5)), the balance remaining after deducting the amount calculated by multiplying the maximum tax credit prescribed in paragraph (2) of that Article under the provisions of that paragraph by the ratio of the total acquisition cost of the information infrastructure enhancement equipment, etc. prescribed in paragraph (1) of that Article provided for use in that business in that business year to the total acquisition cost of the applicable business base strengthening equipment, etc. prescribed in paragraph (3) of that Article provided for use in that business in that business year. |
| Paragraph (4) | Article 68-15, paragraph (2) | Article 68-15, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 18 of the 2010 Amendment Act, which remains in force pursuant to the provisions of Article 110 of the Supplementary Provisions of the 2010 Amendment Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in the following paragraph and paragraph (9)) |
| Paragraph (5) | Article 68-15, paragraph (2) | Article 68-15, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force |
| Article 66, paragraph (1) of that Act | Article 66, paragraph (1) of the Corporation Tax Act | |
| Article 42-4, paragraph (11) (Article 42-4-2, paragraph (7) | Article 42-4, paragraph (11) of the New Act on Special Measures Concerning Taxation (Article 42-4-2, paragraph (7) of the New Act on Special Measures Concerning Taxation | |
| Article 42-5, paragraph (5) | Article 42-5, paragraph (5) of the New Act on Special Measures Concerning Taxation | |
| paragraph (5) of the preceding Article | Article 42-10, paragraph (5) | |
| Paragraph (9) | Article 68-15, paragraph (2) | Article 68-15, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force |
| Article 2, item (xxxii) of that Act | Article 2, item (xxxii) of the Corporation Tax Act | |
| Article 68-15, paragraph (3) | Article 68-15, paragraph (3) of the Former Act on Special Measures Concerning Taxation Kept in Force | |
| Paragraph (10) | or Article 42-11, paragraph (2) of the Act on Special Measures Concerning Taxation | or Article 42-11, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), which remains in force pursuant to the provisions of Article 77 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 (2) of the Act on Special Measures Concerning Taxation | and Article 42-11, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations | |
| Paragraph (11) | Article 42-11, paragraph (5) of the Act on Special Measures Concerning Taxation ( | Article 42-11, paragraph (5) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), which remains in force pursuant to the provisions of Article 77 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 paragraph (3)) ( |
| Article 42-11, paragraph (5) of the Act on Special Measures Concerning Taxation" | Article 42-11, paragraph (5) 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又は製作をした旧租税特別措置法第四十二条の十一第一項に規定する情報基盤強化設備等を同項に規定する法人の営む事業の用に供した場合における法人税については、同条の規定は、なおその効力を有する。この場合において、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。
| 第三項 | 場合には、当該金額を控除した残額 | 場合には当該金額を控除した残額とし、所得税法等の一部を改正する法律（平成二十二年法律第六号。次項において「平成二十二年改正法」という。）第十八条の規定による改正後の租税特別措置法（第五項において「新租税特別措置法」という。）第四十二条の七第二項（同条第一項第五号に係る部分に限る。）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同条第二項の規定による同項に規定する税額控除限度額に当該事業年度においてその事業の用に供した同条第一項に規定する情報基盤強化設備等の取得価額の合計額が当該事業年度においてその事業の用に供した同条第三項に規定する適用対象事業基盤強化設備等の取得価額の合計額のうちに占める割合を乗じて計算した金額を控除した残額とする。 |
| 第四項 | 第六十八条の十五第二項 | 平成二十二年改正法附則第百十条の規定によりなおその効力を有するものとされる平成二十二年改正法第十八条の規定による改正前の租税特別措置法（次項及び第九項において「旧効力措置法」という。）第六十八条の十五第二項 |
| 第五項 | 第六十八条の十五第二項 | 旧効力措置法第六十八条の十五第二項 |
| 同法第六十六条第一項 | 法人税法第六十六条第一項 | |
| 第四十二条の四第十一項（第四十二条の四の二第七項 | 新租税特別措置法第四十二条の四第十一項（新租税特別措置法第四十二条の四の二第七項 | |
| 第四十二条の五第五項 | 新租税特別措置法第四十二条の五第五項 | |
| 前条第五項 | 第四十二条の十第五項 | |
| 第九項 | 第六十八条の十五第二項 | 旧効力措置法第六十八条の十五第二項 |
| 同法第二条第三十二号 | 法人税法第二条第三十二号 | |
| 第六十八条の十五第三項 | 旧効力措置法第六十八条の十五第三項 | |
| 第十項 | 又は租税特別措置法第四十二条の十一第二項 | 又は所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第七十七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十八条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。）第四十二条の十一第二項 |
| 並びに租税特別措置法第四十二条の十一第二項 | 並びに旧効力単体措置法第四十二条の十一第二項 | |
| 第十一項 | 租税特別措置法第四十二条の十一第五項（ | 所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第七十七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十八条の規定による改正前の租税特別措置法（第三項において「旧効力単体措置法」という。）第四十二条の十一第五項（ |
| 租税特別措置法第四十二条の十一第五項」 | 旧効力単体措置法第四十二条の十一第五項」 |
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.