Supplementary Provisions, Article 82Transitional Measures Concerning Reserves of Corporations
第八十二条（法人の準備金に関する経過措置）
The provisions of Article 55 (excluding the part concerning items (iii) and (iv) of the table in paragraph (1), paragraph (2), item (i) and paragraph (9)), Articles 55-5 through 56, Article 57-5, Article 57-6, Article 57-8, Article 57-9 and Article 58 of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation for business years 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 of a corporation for business years in the case where a company split or post-formation acquisition of assets was carried out before that date.
The provisions of Article 55 of the New Act on Special Measures Concerning Taxation (limited to the part 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 that a corporation acquires on or after the Effective Date, and the provisions then in force continue to govern specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired before the Effective Date.
新租税特別措置法第五十五条（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、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、法人が施行日前に取得した旧租税特別措置法第五十五条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 55, paragraph (9) of the New Act on Special Measures Concerning Taxation (limited to the part concerning the ratio by which the acquisition cost of specified shares, etc. prescribed in that paragraph is multiplied) apply to those specified shares, etc. that a corporation acquires on or after the Effective Date, and the provisions then in force continue to govern specified shares, etc. prescribed in Article 55, paragraph (9) of the Former Act on Special Measures Concerning Taxation that a corporation acquired before the Effective Date.
新租税特別措置法第五十五条第九項（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、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、法人が施行日前に取得した旧租税特別措置法第五十五条第九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 55, paragraph (9) of the New Act on Special Measures Concerning Taxation (excluding the part concerning the ratio by which the acquisition cost of specified shares, etc. prescribed in that paragraph is multiplied) apply to corporation tax of a corporation for business years 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, and the provisions then in force continue to govern corporation tax of a corporation for business years in the case where a qualified company split by spin-off or qualified post-formation acquisition of assets prescribed in Article 55, paragraph (9) of the Former Act on Special Measures Concerning Taxation was carried out before that date.
新租税特別措置法第五十五条第九項（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又は適格現物分配が行われる場合における法人の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五十五条第九項に規定する適格分社型分割又は適格事後設立が行われた場合における法人の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 83Transitional Measures Concerning Special Provisions on Allowance for Bad Debts of Small and Medium Sized Enterprises, etc.
第八十三条（中小企業等の貸倒引当金の特例に関する経過措置）
The provisions of Article 57-10, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to a qualified company split, etc. prescribed in that paragraph that a corporation carries out on or after October 1, 2010.
新租税特別措置法第五十七条の十第二項の規定は、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 84Transitional Measures Concerning Special Provisions on Taxation of Certified Agricultural Production Corporations, etc.
第八十四条（認定農業生産法人等の課税の特例に関する経過措置）
With regard to corporation tax for business years ending on or after the Effective Date of a corporation prescribed in Article 61-2, paragraph (1) and Article 61-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited to a certified agricultural production corporation, etc. prescribed in Article 61-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that is listed in Article 2, paragraph (2), item (i), (b) of the Act on Payment of Grants to Farmers for Purpose of Stabilization of Farming Management (Act No. 88 of 2006) prescribed in that paragraph) that holds an amount of reserve for strengthening the farm management base prescribed in Article 61-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that it accumulated before the Effective Date, the provisions then in force continue to govern.
施行日前に積み立てた旧租税特別措置法第六十一条の二第一項に規定する農業経営基盤強化準備金の金額を有している同項及び旧租税特別措置法第六十一条の三第一項に規定する法人（旧租税特別措置法第六十一条の二第一項に規定する認定農業生産法人等のうち同項に規定する農業の担い手に対する経営安定のための交付金の交付に関する法律（平成十八年法律第八十八号）第二条第二項第一号ロに掲げるものに限る。）の施行日以後に終了する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 61-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to agricultural land prescribed in that paragraph that a 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 61-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a 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六十一条の三第一項の規定は、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、法人が同日前に行われた旧租税特別措置法第六十一条の三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 85Transitional Measures Concerning Exclusion of Entertainment Expenses, etc. from Deductible Expenses
第八十五条（交際費等の損金不算入に関する経過措置）
With regard to the application of the provisions of Article 61-4, paragraph (1) of the New Act on Special Measures Concerning Taxation to corporation tax of a corporation for business years in the case where a dissolution takes place during the period from the Effective Date to September 30, 2010, the phrase "each business year" in that paragraph is deemed to be replaced with "each business year (excluding each business year during liquidation)".
施行日から平成二十二年九月三十日までの間に解散が行われる場合における法人の事業年度分の法人税に係る新租税特別措置法第六十一条の四第一項の規定の適用については、同項中「各事業年度」とあるのは、「各事業年度（清算中の各事業年度を除く。）」とする。
Supplementary Provisions, Article 86Transitional Measures Concerning Special Provisions on Taxation Where There Is Expenditure for Undisclosed Purposes
第八十六条（使途秘匿金の支出がある場合の課税の特例に関する経過措置）
The provisions of Article 62, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation for business years in the case where a dissolution takes place on or after October 1, 2010, and the provisions then in force continue to govern corporation tax on liquidation income prescribed in Article 62, paragraph (1) of the Former Act on Special Measures Concerning Taxation of a corporation in the case where a dissolution prescribed in that paragraph took place before that date.
新租税特別措置法第六十二条第一項の規定は、平成二十二年十月一日以後に解散が行われる場合における法人の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六十二条第一項に規定する解散が行われた場合における法人の同項に規定する清算所得に対する法人税については、なお従前の例による。
Supplementary Provisions, Article 87Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets of Corporations
第八十七条（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 64 through 65, Article 65-3 (limited to the part concerning paragraph (3), item (iv)), Article 65-4 (limited to the part concerning paragraph (3), item (iv)), Article 65-5-2, Article 65-7, Article 65-8 and Articles 65-10 through 66-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation for business years in the case where a company split or distribution in kind is carried out on or after October 1, 2010 or a dissolution takes place on or after that date, and the provisions then in force continue to govern corporation tax of a corporation for business years in the case where a company split or post-formation acquisition of assets was carried out before that date or a dissolution took place before that date.
With regard to corporation tax pertaining to a transfer of land, etc. prescribed in Article 65-4, paragraph (1), item (vi) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date, the provisions then in force continue to govern.
法人が施行日前に行った旧租税特別措置法第六十五条の四第一項第六号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 65-4, paragraph (1), item (xxiv) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer, made by a 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 given on or after that date, and the provisions then in force continue to govern corporation tax pertaining to a transfer, made by a corporation before that date, of land 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 given before that date.
Supplementary Provisions, Article 88Transitional Measures Concerning Special Provisions on Taxation on Transactions with Foreign Affiliates
第八十八条（国外関連者との取引に係る課税の特例に関する経過措置）
With regard to corporation tax on liquidation income prescribed in Article 66-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation of a corporation prescribed in that paragraph in the case where the dissolution of that corporation (excluding dissolution due to a merger) took place on or before September 30, 2010, the provisions then in force continue to govern.
平成二十二年九月三十日以前に旧租税特別措置法第六十六条の四第一項に規定する法人の解散（合併による解散を除く。）が行われた場合における当該法人の同項に規定する清算所得に対する法人税については、なお従前の例による。
With regard to corporation tax on income for business years during liquidation of a corporation prescribed in Article 66-4, paragraph (3) of the Former Act on Special Measures Concerning Taxation in the case where the dissolution of that corporation (excluding dissolution due to a merger) took place on or before September 30, 2010, the provisions then in force continue to govern.
平成二十二年九月三十日以前に旧租税特別措置法第六十六条の四第三項に規定する法人の解散（合併による解散を除く。）が行われた場合における当該法人の清算中の事業年度の所得に対する法人税については、なお従前の例による。
With regard to the application of the provisions of Article 66-4, paragraph (8) of the Former Act on Special Measures Concerning Taxation during the period from the Effective Date to September 30, 2010, the phrase "books and documents retained" in that paragraph is deemed to be replaced with "books and documents retained (including, where electromagnetic records have been created or retained in lieu of the creation or retention of those books and documents, those electromagnetic records; the same applies hereinafter in this paragraph, the following paragraph and paragraph (12), item (ii))".
施行日から平成二十二年九月三十日までの間における旧租税特別措置法第六十六条の四第八項の規定の適用については、同項中「保存する帳簿書類」とあるのは、「保存する帳簿書類（その作成又は保存に代えて電磁的記録の作成又は保存がされている場合における当該電磁的記録を含む。以下この項、次項及び第十二項第二号において同じ。）」とする。
Supplementary Provisions, Article 89Transitional Measures Concerning Special Provisions on Taxation on Interest, etc. on Liabilities Pertaining to Foreign Controlling Shareholders, etc.
第八十九条（国外支配株主等に係る負債の利子等の課税の特例に関する経過措置）
With regard to corporation tax on liquidation income of a domestic corporation prescribed in Article 66-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation (including corporation tax on income for business years during liquidation of a corporation subject to corporation tax on liquidation income) in the case where the dissolution of that domestic corporation (excluding dissolution due to a merger) took place on or before September 30, 2010, the provisions then in force continue to govern.
平成二十二年九月三十日以前に旧租税特別措置法第六十六条の五第一項に規定する内国法人の解散（合併による解散を除く。）が行われた場合における当該内国法人の清算所得に対する法人税（清算所得に対する法人税を課される法人の清算中の事業年度の所得に係る法人税を含む。）については、なお従前の例による。