Supplementary Provisions, Article 68Transitional Measures Concerning Special Provisions on Taxation on Transactions with Foreign Affiliates
第六十八条（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）
The provisions of Article 66-4, paragraph (8), paragraph (10) (excluding the part concerning paragraph (9)) and paragraph (11) of the New Act on Special Measures Concerning Taxation apply to questions, inspections, or requests for presentation or submission made on or after January 1, 2013 to a person engaged in business of the same type prescribed in paragraph (8) of that Article (excluding those pertaining to an investigation that has been continuously conducted since before that date with regard to a corporation prescribed in that paragraph (limited to an investigation in which, before that date, questions were asked of, or an inspection was conducted with regard to, that corporation under the provisions of Article 153 of the Former Corporation Tax Act, or of Article 153 of the Former Corporation Tax Act as applied mutatis mutandis pursuant to Article 155 of the Former Corporation Tax Act, pertaining to that investigation; referred to as an "investigation covered by the transitional measures" in this paragraph)), and the provisions then in force continue to govern questions or inspections under the provisions of Article 66-4, paragraph (8) of the Former Act on Special Measures Concerning Taxation made before that date to a person engaged in business of the same type prescribed in that paragraph (including those pertaining to an investigation covered by the transitional measures).
新租税特別措置法第六十六条の四第八項、第十項（第九項に係る部分を除く。）及び第十一項の規定は、平成二十五年一月一日以後に同条第八項に規定する同種の事業を営む者に対して行う質問、検査又は提示若しくは提出の要求（同項に規定する法人につき同日前から引き続き行われている調査（同日前に当該法人に対して当該調査に係る旧法人税法第百五十三条又は旧法人税法第百五十五条において準用する旧法人税法第百五十三条の規定による質問又は検査を行っていたものに限る。以下この項において「経過措置調査」という。）に係るものを除く。）について適用し、同日前に旧租税特別措置法第六十六条の四第八項に規定する同種の事業を営む者に対して行った同項の規定による質問又は検査（経過措置調査に係るものを含む。）については、なお従前の例による。
The provisions of Article 66-4, paragraph (9) and paragraph (10) (limited to the part concerning paragraph (9)) of the New Act on Special Measures Concerning Taxation apply to books and documents prescribed in paragraph (9) of that Article that are submitted on or after January 1, 2013.
新租税特別措置法第六十六条の四第九項及び第十項（第九項に係る部分に限る。）の規定は、平成二十五年一月一日以後に提出される同条第九項に規定する帳簿書類について適用する。
The provisions of Article 66-4, paragraph (16) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the statutory due date for filing a return prescribed in Article 23, paragraph (1) of the Act on General Rules for National Taxes falls on or after the Effective Date.
新租税特別措置法第六十六条の四第十六項の規定は、施行日以後に国税通則法第二十三条第一項に規定する法定申告期限が到来する法人税について適用する。
The provisions of Article 66-4, paragraph (17) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the time limit or date specified in any of the items of that paragraph falls on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the time limit or date specified in any of the items of Article 66-4, paragraph (15) of the Former Act on Special Measures Concerning Taxation fell before the Effective Date.
新租税特別措置法第六十六条の四第十七項の規定は、施行日以後に同項各号に定める期限又は日が到来する法人税について適用し、施行日前に旧租税特別措置法第六十六条の四第十五項各号に定める期限又は日が到来した法人税については、なお従前の例による。
The provisions of Article 66-4, paragraph (20) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the time limit or date specified in any of the items of paragraph (17) of that Article falls on or after the Effective Date.
新租税特別措置法第六十六条の四第二十項の規定は、施行日以後に同条第十七項各号に定める期限又は日が到来する法人税について適用する。
With regard to the application of the provisions of Article 66-4, paragraph (22) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to December 31, 2012, the phrase "through (6) and paragraph (9)" in that paragraph is deemed to be replaced with "through (6)".
施行日から平成二十四年十二月三十一日までの間における新租税特別措置法第六十六条の四第二十二項の規定の適用については、同項中「第六項まで及び第九項」とあるのは、「第六項まで」とする。