Supplementary Provisions, Article 66Transitional Measures Concerning the Special Deduction for Retained Income of Commercial and Industrial Associations, etc.
第六十六条（商工組合等の留保所得の特別控除に関する経過措置）
The provisions then in force continue to govern corporation tax for business years, which ended before April 1, 2012, of a corporation prescribed in Article 61, paragraph (1) of the Former Act on Special Measures Concerning Taxation.
旧租税特別措置法第六十一条第一項に規定する法人の平成二十四年四月一日前に終了した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 67Transitional Measures Concerning Special Provisions on Taxation Where There Is Expenditure for Undisclosed Purposes
第六十七条（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 (8) of the New Act on Special Measures Concerning Taxation apply to questions, inspections, or requests for presentation or submission under the provisions of Article 74-2 of the New Act on General Rules for National Taxes (limited to the part concerning paragraph (1), item (ii)) made to a corporation on or after January 1, 2013 (excluding those pertaining to an investigation, etc. covered by the transitional measures prescribed in Article 39, paragraph (1) of the Supplementary Provisions).
新租税特別措置法第六十二条第八項の規定は、平成二十五年一月一日以後に法人に対して行う新国税通則法第七十四条の二（第一項第二号に係る部分に限る。）の規定による質問、検査又は提示若しくは提出の要求（附則第三十九条第一項に規定する経過措置調査等に係るものを除く。）について適用する。
The provisions then in force continue to govern questions or inspections under the provisions of Article 153 of the Former Corporation Tax Act (including the cases where it is applied mutatis mutandis pursuant to Article 155 of the Former Corporation Tax Act) made on or before December 31, 2012 to a corporation referred to in Article 62, paragraph (8) of the Former Act on Special Measures Concerning Taxation (including those pertaining to an investigation covered by the transitional measures prescribed in Article 25 of the Supplementary Provisions).
平成二十四年十二月三十一日以前に旧租税特別措置法第六十二条第八項の法人に対して行った旧法人税法第百五十三条（旧法人税法第百五十五条において準用する場合を含む。）の規定による質問又は検査（附則第二十五条に規定する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。
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。
Supplementary Provisions, Article 69Transitional Measures Concerning Special Provisions on Corporation Tax Rates for Small and Medium Sized Enterprises, etc. That Are Consolidated Corporations
第六十九条（中小企業者等である連結法人の法人税率の特例に関する経過措置）
With regard to the application of the provisions of the Corporation Tax Act and other laws and regulations concerning corporation tax to consolidated income for a consolidated business year, beginning before April 1, 2012 and ending on or after that date, of a consolidated parent corporation listed in the first column of the table in Article 68-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation or of a consolidated parent corporation that is a cooperative, etc. prescribed in paragraph (2) of that Article, the provisions of that Article remain in force. In such a case, the phrase "each consolidated business year ending" in paragraphs (1) and (2) of that Article is deemed to be replaced with "each consolidated business year ending (including a consolidated business year beginning before April 1 of that year and ending on or after that date)".
旧租税特別措置法第六十八条の八第一項の表の第一欄に掲げる連結親法人又は同条第二項に規定する協同組合等である連結親法人の平成二十四年四月一日前に開始し、かつ、同日以後に終了する連結事業年度の連結所得に係る法人税法その他法人税に関する法令の規定の適用については、同条の規定は、なおその効力を有する。この場合において、同条第一項及び第二項中「終了する各連結事業年度」とあるのは、「終了する各連結事業年度（同年四月一日前に開始し、かつ、同日以後に終了する連結事業年度を含む。）」とする。
Supplementary Provisions, Article 70Transitional Measures Concerning Special Corporation Tax Credit Where a Consolidated Corporation Conducts Experimental Research
第七十条（連結法人が試験研究を行った場合の法人税額の特別控除に関する経過措置）
The provisions of Article 68-9, paragraphs (14) and (15) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the due date for filing the consolidated tax return, etc. (excluding a return filed after the due date; the same applies hereinafter) falls on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the consolidated tax return, etc. fell before the Effective Date.
新租税特別措置法第六十八条の九第十四項及び第十五項の規定は、施行日以後に連結確定申告書等（期限後申告書を除く。以下同じ。）の提出期限が到来する法人税について適用し、施行日前に連結確定申告書等の提出期限が到来した法人税については、なお従前の例による。
Supplementary Provisions, Article 71Transitional Measures Concerning Special Provisions on Special Corporation Tax Credit Where a Consolidated Corporation Conducts Experimental Research
第七十一条（連結法人が試験研究を行った場合の法人税額の特別控除の特例に関する経過措置）
The provisions of Article 68-9-2, paragraph (10) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the due date for filing the consolidated tax return, etc. falls on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the consolidated tax return, etc. fell before the Effective Date.
新租税特別措置法第六十八条の九の二第十項の規定は、施行日以後に連結確定申告書等の提出期限が到来する法人税について適用し、施行日前に連結確定申告書等の提出期限が到来した法人税については、なお従前の例による。
Supplementary Provisions, Article 72Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Consolidated Corporation Acquires Equipment, etc. for Promoting Reform of the Energy Supply and Demand Structure
第七十二条（連結法人が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）
With regard to corporation tax in the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation has provided equipment, etc. for promoting reform of the energy supply and demand structure prescribed in Article 68-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation that it acquired, or manufactured or constructed, before April 1, 2012 for use in the business prescribed in that paragraph, the provisions of that Article remain in force. In such a 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, and in addition, matters necessary for the application of the provisions of the Local Corporation Tax Act in the case where the provisions of that Article apply are specified by Cabinet Order.
| Paragraph (2) | Article 68-9, paragraphs (2), (3) and (5) of the following Article, Article 68-11, paragraphs (2), (3) and (5) | Article 68-9 of the Act on Special Measures Concerning Taxation as amended by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) (hereinafter referred to as the "New Act on Special Measures Concerning Taxation" in this Article), Article 68-10, paragraphs (2), (3) and (5) of the New Act on Special Measures Concerning Taxation, Article 68-11, paragraphs (7) through (9) and paragraph (12) of the New Act on Special Measures Concerning Taxation |
| Article 68-13, Article 68-14, paragraphs (2), (3) and (5), Article 68-15, paragraphs (2), (3) and (5), and Article 68-15-2 | Article 68-13 of the New Act on Special Measures Concerning Taxation, Article 68-14, paragraphs (2), (3) and (5) of the New Act on Special Measures Concerning Taxation, Article 68-14, paragraphs (2), (3) and (5) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012), which remains in force pursuant to the provisions of Article 33, paragraph (1) of the Supplementary Provisions of that Act (referred to as the "2012 Former Act on Special Measures Concerning Taxation Kept in Force" in paragraph (5)), Article 68-15, paragraphs (2), (3) and (5) of the New Act on Special Measures Concerning Taxation, Article 68-15-2 of the New Act on Special Measures Concerning Taxation, Article 68-15-3, paragraph (2) of the New Act on Special Measures Concerning Taxation, Article 68-15-4, paragraphs (2), (3) and (5) of the New Act on Special Measures Concerning Taxation, Article 68-15-5 of the New Act on Special Measures Concerning Taxation, and Article 68-15-6, paragraphs (7) and (8) of the New Act on Special Measures Concerning Taxation | |
| Paragraph (3) | paragraph (2) of the following Article | Article 68-10, paragraph (2) of the New Act on Special Measures Concerning Taxation |
| Paragraph (4) | Article 42-5, paragraph (2) | Article 42-5, paragraph (2) of the Act on Special Measures Concerning Taxation before the amendment by Article 19 of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011), which remains in force pursuant to the provisions of Article 55 of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in paragraph (12)) |
| Paragraph (5) | Article 68-9, paragraph (11) (including the cases where it is applied with the replacement of terms pursuant to the provisions of paragraph (7) of the preceding Article), paragraph (5) of the following Article, Article 68-11, paragraph (5) | Article 68-11, paragraph (5) of the Act on Special Measures Concerning Taxation as amended by Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018) (hereinafter referred to as the "2018 New Act on Special Measures Concerning Taxation" in this paragraph) |
| Article 68-13, paragraph (4), Article 68-14, paragraph (5), Article 68-15, paragraph (5), Article 68-100, paragraph (1) and Article 68-108, paragraph (1) | Article 68-13, paragraph (4) of the 2018 New Act on Special Measures Concerning Taxation, Article 68-14, paragraph (5) of the 2012 Former Act on Special Measures Concerning Taxation Kept in Force, Article 68-15-4, paragraph (5) of the 2018 New Act on Special Measures Concerning Taxation, Article 68-15-5, paragraph (5) of the 2018 New Act on Special Measures Concerning Taxation, Article 68-100, paragraph (1) of the 2018 New Act on Special Measures Concerning Taxation and Article 68-108, paragraph (1) of the 2018 New Act on Special Measures Concerning Taxation | |
| Paragraph (12) | Article 42-5, paragraph (2) | Article 42-5, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force |
| Article 2, item (xxxi) of that Act | Article 2, item (xxxi) of the Corporation Tax Act | |
| Article 42-5, paragraph (3) | Article 42-5, paragraph (3) of the Former Act on Special Measures Concerning Taxation Kept in Force | |
| Paragraph (13) | or Article 68-10, paragraph (2) of the Act on Special Measures Concerning Taxation | or Article 68-10, paragraph (2) of the Act on Special Measures Concerning Taxation before the amendment by Article 19 of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011), which remains in force pursuant to the provisions of Article 72 of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations") |
| and Article 68-10, paragraph (2) of the Act on Special Measures Concerning Taxation | and Article 68-10, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations | |
| Paragraph (14) | the Corporation Tax Act | the Corporation Tax Act and the Local Corporation Tax Act (Act No. 11 of 2014) |
| with regard thereto, that Act | with regard thereto, the Corporation Tax Act | |
| “Article 68-10, paragraph (5) of the Act on Special Measures Concerning Taxation ( | “Article 68-10, paragraph (5) of the Act on Special Measures Concerning Taxation before the amendment by Article 19 of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011), which remains in force pursuant to the provisions of Article 72 of the Supplementary Provisions of that Act (hereinafter referred to as the 'Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations') ( | |
| Article 68-10, paragraph (5) of the Act on Special Measures Concerning Taxation” | Article 68-10, paragraph (5) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations” | |
| and Article 68-10, paragraph (5) of the Act on Special Measures Concerning Taxation | and Article 68-10, paragraph (5) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations | |
| , and in addition, that Act | , the phrase "the amount listed in item (i)" in Article 15, paragraph (1) of the Local Corporation Tax Act is deemed to be replaced with "the total of the amount listed in item (i) and an amount equivalent to 4.4 percent of the amount specified by Cabinet Order as the amount attributable to the consolidated parent corporation or each consolidated subsidiary corporation out of the added amount prescribed in Article 68-10, paragraph (5) of the Act on Special Measures Concerning Taxation before the amendment by Article 19 of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011), which remains in force pursuant to the provisions of Article 72 of the Supplementary Provisions of that Act", and the phrase "(that Act" with "(the Corporation Tax Act", and in addition, the Corporation Tax Act |
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二十四年四月一日前に取得又は製作若しくは建設をした旧租税特別措置法第六十八条の十第一項に規定するエネルギー需給構造改革推進設備等を同項に規定する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ほか、同条の規定の適用がある場合における地方法人税法の規定の適用に関し必要な事項は、政令で定める。
| 第二項 | 第六十八条の九、次条第二項、第三項及び第五項、第六十八条の十一第二項、第三項及び第五項 | 所得税法等の一部を改正する法律（平成二十六年法律第十号）第十条の規定による改正後の租税特別措置法（以下この条において「新租税特別措置法」という。）第六十八条の九、新租税特別措置法第六十八条の十第二項、第三項及び第五項、新租税特別措置法第六十八条の十一第七項から第九項まで及び第十二項 |
| 第六十八条の十三、第六十八条の十四第二項、第三項及び第五項、第六十八条の十五第二項、第三項及び第五項並びに第六十八条の十五の二 | 新租税特別措置法第六十八条の十三、新租税特別措置法第六十八条の十四第二項、第三項及び第五項、租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第三十三条第一項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一条の規定による改正前の租税特別措置法（第五項において「平成二十四年旧効力措置法」という。）第六十八条の十四第二項、第三項及び第五項、新租税特別措置法第六十八条の十五第二項、第三項及び第五項、新租税特別措置法第六十八条の十五の二、新租税特別措置法第六十八条の十五の三第二項、新租税特別措置法第六十八条の十五の四第二項、第三項及び第五項、新租税特別措置法第六十八条の十五の五並びに新租税特別措置法第六十八条の十五の六第七項及び第八項 | |
| 第三項 | 次条第二項 | 新租税特別措置法第六十八条の十第二項 |
| 第四項 | 第四十二条の五第二項 | 経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第五十五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十九条の規定による改正前の租税特別措置法（第十二項において「旧効力措置法」という。）第四十二条の五第二項 |
| 第五項 | 第六十八条の九第十一項（前条第七項の規定により読み替えて適用する場合を含む。）、次条第五項、第六十八条の十一第五項 | 所得税法等の一部を改正する法律（平成三十年法律第七号）第十五条の規定による改正後の租税特別措置法（以下この項において「平成三十年新租税特別措置法」という。）第六十八条の十一第五項 |
| 第六十八条の十三第四項、第六十八条の十四第五項、第六十八条の十五第五項、第六十八条の百第一項及び第六十八条の百八第一項 | 平成三十年新租税特別措置法第六十八条の十三第四項、平成二十四年旧効力措置法第六十八条の十四第五項、平成三十年新租税特別措置法第六十八条の十五の四第五項、平成三十年新租税特別措置法第六十八条の十五の五第五項、平成三十年新租税特別措置法第六十八条の百第一項及び平成三十年新租税特別措置法第六十八条の百八第一項 | |
| 第十二項 | 第四十二条の五第二項 | 旧効力措置法第四十二条の五第二項 |
| 同法第二条第三十一号 | 法人税法第二条第三十一号 | |
| 第四十二条の五第三項 | 旧効力措置法第四十二条の五第三項 | |
| 第十三項 | 又は租税特別措置法第六十八条の十第二項 | 又は経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第七十二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十九条の規定による改正前の租税特別措置法（以下「旧効力連結措置法」という。）第六十八条の十第二項 |
| 並びに租税特別措置法第六十八条の十第二項 | 並びに旧効力連結措置法第六十八条の十第二項 | |
| 第十四項 | 法人税法 | 法人税法及び地方法人税法（平成二十六年法律第十一号） |
| ついては、同法 | ついては、法人税法 | |
| 「租税特別措置法第六十八条の十第五項（ | 「経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第七十二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十九条の規定による改正前の租税特別措置法（以下「旧効力連結措置法」という。）第六十八条の十第五項（ | |
| 租税特別措置法第六十八条の十第五項」 | 旧効力連結措置法第六十八条の十第五項」 | |
| 及び租税特別措置法第六十八条の十第五項 | 及び旧効力連結措置法第六十八条の十第五項 | |
| するほか、同法 | 、地方法人税法第十五条第一項中「第一号に掲げる金額」とあるのは「第一号に掲げる金額及び経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第七十二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十九条の規定による改正前の租税特別措置法第六十八条の十第五項に規定する加算した金額のうち連結親法人又は各連結子法人に帰せられるものとして政令で定める金額の百分の四・四に相当する金額の合計額」と、「（同法」とあるのは「（法人税法」とするほか、法人税法 |