Supplementary Provisions, Article 113Transitional Measures Concerning Special Provisions on Calculation of the Depreciation Limit Where a Consolidated Corporation Has a Special Depreciation Shortfall
第百十三条（連結法人の特別償却不足額がある場合の償却限度額の計算の特例に関する経過措置）
The provisions of Article 68-40, paragraphs (4) and (5) of the New Act on Special Measures Concerning Taxation apply to assets subject to special depreciation prescribed in paragraph (4) of that Article which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation receives as a transfer through a qualified company split or qualified in-kind distribution prescribed in that paragraph carried out on or after October 1, 2010, and the provisions then in force continue to govern assets subject to special depreciation prescribed in Article 68-40, paragraph (4) of the Former Act on Special Measures Concerning Taxation which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation received as a transfer through a qualified company split or qualified post-formation acquisition of assets prescribed in that paragraph carried out before that date.
新租税特別措置法第六十八条の四十第四項及び第五項の規定は、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平成二十二年十月一日以後に行われる同条第四項に規定する適格分割又は適格現物分配により移転を受ける同項に規定する特別償却対象資産について適用し、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同日前に行われた旧租税特別措置法第六十八条の四十第四項に規定する適格分割又は適格事後設立により移転を受けた同項に規定する特別償却対象資産については、なお従前の例による。
Supplementary Provisions, Article 114Transitional Measures Concerning Special Depreciation by Consolidated Corporations by the Reserve Method
第百十四条（連結法人の準備金方式による特別償却に関する経過措置）
The provisions of Article 68-41 of the New Act on Special Measures Concerning Taxation apply 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 in the case where a company split or distribution in kind is carried out on or after October 1, 2010, and the provisions then in force continue to govern 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 in the case where a company split or post-formation acquisition of assets was carried out before that date.
Supplementary Provisions, Article 115Transitional Measures Concerning Reserves of Consolidated Corporations
第百十五条（連結法人の準備金に関する経過措置）
The provisions of Article 68-43 (excluding the parts concerning items (iii) and (iv) of the table in paragraph (1), paragraph (2), item (i) and paragraph (8)), Articles 68-44 through 68-46, Article 68-48, Articles 68-53 through 68-56, Article 68-58, Article 68-58-2 and Article 68-61 of the New Act on Special Measures Concerning Taxation apply 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 in the case where a company split or distribution in kind is carried out on or after October 1, 2010 or where a dissolution or an order commencing bankruptcy proceedings takes place on or after that date, and the provisions then in force continue to govern 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 in the case where a company split or post-formation acquisition of assets was carried out before that date or where a dissolution took place before that date.
新租税特別措置法第六十八条の四十三（第一項の表の第三号及び第四号、第二項第一号並びに第八項に係る部分を除く。）、第六十八条の四十四から第六十八条の四十六まで、第六十八条の四十八、第六十八条の五十三から第六十八条の五十六まで、第六十八条の五十八、第六十八条の五十八の二及び第六十八条の六十一の規定は、平成二十二年十月一日以後に分割若しくは現物分配が行われる場合又は同日以後に解散若しくは破産手続開始の決定が行われる場合における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連結事業年度分の法人税について適用し、同日前に分割若しくは事後設立が行われた場合又は同日前に解散が行われた場合における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。
The provisions of Article 68-43 of the New Act on Special Measures Concerning Taxation (limited to the parts concerning items (iii) and (iv) of the table in paragraph (1) and paragraph (2), item (i)) apply to specified shares, etc. prescribed in paragraph (1) of that Article which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires on or after the Effective Date, and the provisions then in force continue to govern specified shares, etc. prescribed in Article 68-43, paragraph (1) of the Former Act on Special Measures Concerning Taxation which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired before the Effective Date.
新租税特別措置法第六十八条の四十三（第一項の表の第三号及び第四号並びに第二項第一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する同条第一項に規定する特定株式等について適用し、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前に取得した旧租税特別措置法第六十八条の四十三第一項に規定する特定株式等については、なお従前の例による。
The provisions of Article 68-43, paragraph (8) of the New Act on Special Measures Concerning Taxation (limited to the part concerning the ratio by which the acquisition cost of the specified shares, etc. prescribed in that paragraph is multiplied) apply to those specified shares, etc. which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires on or after the Effective Date, and the provisions then in force continue to govern specified shares, etc. prescribed in Article 68-43, paragraph (8) of the Former Act on Special Measures Concerning Taxation which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired before the Effective Date.
新租税特別措置法第六十八条の四十三第八項（同項に規定する特定株式等の取得価額に乗ずる割合に係る部分に限る。）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する当該特定株式等について適用し、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前に取得した旧租税特別措置法第六十八条の四十三第八項に規定する特定株式等については、なお従前の例による。
The provisions of Article 68-43, paragraph (8) of the New Act on Special Measures Concerning Taxation (excluding the part concerning the ratio by which the acquisition cost of the specified shares, etc. prescribed in that paragraph is multiplied) apply 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 in the case where a qualified company split or qualified in-kind distribution prescribed in that paragraph is carried out on or after October 1, 2010 or where a dissolution takes place on or after that date, and the provisions then in force continue to govern 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 in the case where a qualified company split by spin-off or qualified post-formation acquisition of assets prescribed in Article 68-43, paragraph (8) of the Former Act on Special Measures Concerning Taxation was carried out before that date or where a dissolution took place before that date.
新租税特別措置法第六十八条の四十三第八項（同項に規定する特定株式等の取得価額に乗ずる割合に係る部分を除く。）の規定は、平成二十二年十月一日以後に同項に規定する適格分割若しくは適格現物分配が行われる場合又は同日以後に解散が行われる場合における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連結事業年度分の法人税について適用し、同日前に旧租税特別措置法第六十八条の四十三第八項に規定する適格分社型分割若しくは適格事後設立が行われた場合又は同日前に解散が行われた場合における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 116Transitional Measures Concerning Special Provisions on Allowance for Bad Debts of Small or Medium-Sized Consolidated Corporations, etc.
第百十六条（中小連結法人等の貸倒引当金の特例に関する経過措置）
The provisions of Article 68-59, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to a qualified company split, etc. prescribed in that paragraph which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carries out on or after October 1, 2010.
新租税特別措置法第六十八条の五十九第二項の規定は、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の平成二十二年十月一日以後に行う同項に規定する適格分割等について適用する。
Supplementary Provisions, Article 117Transitional Measures Concerning Special Provisions on Taxation on Certified Agricultural Production Corporations, etc. That Are Consolidated Corporations
第百十七条（連結法人である認定農業生産法人等の課税の特例に関する経過措置）
The provisions of Article 68-64, paragraph (3), item (v) and paragraph (4) of the New Act on Special Measures Concerning Taxation apply 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 in the case where a dissolution or an order commencing bankruptcy proceedings prescribed in those provisions takes place on or after October 1, 2010, and the provisions then in force continue to govern 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 in the case where a dissolution prescribed in Article 68-64, paragraph (3), item (v) and paragraph (4) of the Former Act on Special Measures Concerning Taxation took place before that date.
新租税特別措置法第六十八条の六十四第三項第五号及び第四項の規定は、平成二十二年十月一日以後にこれらの規定に規定する解散又は破産手続開始の決定が行われる場合における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連結事業年度分の法人税について適用し、同日前に旧租税特別措置法第六十八条の六十四第三項第五号及び第四項に規定する解散が行われた場合における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。
The provisions of Article 68-65, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to agricultural land prescribed in that paragraph which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires through a qualified in-kind distribution prescribed in that paragraph carried out on or after October 1, 2010, and the provisions then in force continue to govern agricultural land prescribed in Article 68-65, paragraph (1) of the Former Act on Special Measures Concerning Taxation which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired through a qualified post-formation acquisition of assets prescribed in that paragraph carried out before that date.
新租税特別措置法第六十八条の六十五第一項の規定は、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平成二十二年十月一日以後に行われる同項に規定する適格現物分配により取得する同項に規定する農用地について適用し、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同日前に行われた旧租税特別措置法第六十八条の六十五第一項に規定する適格事後設立により取得した同項に規定する農用地については、なお従前の例による。
Supplementary Provisions, Article 118Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets of Consolidated Corporations
第百十八条（連結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 Articles 68-70 through 68-72, Article 68-74 (limited to the part concerning paragraph (3), item (iv)), Article 68-75 (limited to the part concerning paragraph (3), item (iv)), Article 68-76-2 (excluding the part concerning paragraph (1)), Article 68-78, Article 68-79, Articles 68-81 through 68-85, Article 68-85-3 and Article 68-85-4 of the New Act on Special Measures Concerning Taxation apply 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 in the case where a company split or distribution in kind is carried out on or after October 1, 2010 or where a dissolution or an order commencing bankruptcy proceedings takes place on or after that date, and the provisions then in force continue to govern 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 in the case where a company split or post-formation acquisition of assets was carried out before that date or where a dissolution took place before that date.
新租税特別措置法第六十八条の七十から第六十八条の七十二まで、第六十八条の七十四（第三項第四号に係る部分に限る。）、第六十八条の七十五（第三項第四号に係る部分に限る。）、第六十八条の七十六の二（第一項に係る部分を除く。）、第六十八条の七十八、第六十八条の七十九、第六十八条の八十一から第六十八条の八十五まで、第六十八条の八十五の三及び第六十八条の八十五の四の規定は、平成二十二年十月一日以後に分割若しくは現物分配が行われる場合又は同日以後に解散若しくは破産手続開始の決定が行われる場合における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連結事業年度分の法人税について適用し、同日前に分割若しくは事後設立が行われた場合又は同日前に解散が行われた場合における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。
The provisions then in force continue to govern corporation tax on a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited to the part concerning Article 65-4, paragraph (1), item (vi) of the Former Act on Special Measures Concerning Taxation) carried out by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation before the Effective Date.
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前に行った旧租税特別措置法第六十八条の七十五第一項（旧租税特別措置法第六十五条の四第一項第六号に係る部分に限る。）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 68-75 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 65-4, paragraph (1), item (xxiv) of the New Act on Special Measures Concerning Taxation) apply to corporation tax on a transfer, carried out by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation on or after the date specified in Article 1, item (x) of the Supplementary Provisions, of land within an area prescribed in item (xxiv) of that paragraph for which the certification under that item was granted on or after that date, and the provisions then in force continue to govern corporation tax on a transfer, carried out by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation before that date, of land, etc. prescribed in Article 68-75, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited to the part concerning Article 65-4, paragraph (1), item (xxiv) of the Former Act on Special Measures Concerning Taxation) within an area prescribed in Article 65-4, paragraph (1), item (xxiv) of the Former Act on Special Measures Concerning Taxation for which the certification under that item was granted before that date.
新租税特別措置法第六十八条の七十五（新租税特別措置法第六十五条の四第一項第二十四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附則第一条第十号に定める日以後に同項第二十四号の認定がされた同号に規定する地域内の土地の同日以後に行う譲渡に係る法人税について適用し、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同日前に旧租税特別措置法第六十五条の四第一項第二十四号の認定がされた同号に規定する地域内の旧租税特別措置法第六十八条の七十五第一項（旧租税特別措置法第六十五条の四第一項第二十四号に係る部分に限る。）に規定する土地等の同日前に行った譲渡に係る法人税については、なお従前の例による。