Supplementary Provisions, Article 73Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Consolidated Corporation Acquires Equipment, etc. for Promoting the Reduction of Energy-Related Environmental Load
第七十三条（連結法人がエネルギー環境負荷低減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 the application of the provisions of Article 68-10 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) in the case where the provisions of the preceding Article apply, 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 (2) | and paragraph (8) | and paragraph (8), and Article 68-10, paragraphs (2), (3) and (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" in this paragraph and the following paragraph) |
| an amount equivalent to 20 percent of the consolidated tax amount before adjustment | an amount equivalent to 20 percent of the consolidated tax amount before adjustment (or, if there is an amount to be deducted from the consolidated tax amount before adjustment on consolidated income for that consolidated business year of provision for use pursuant to the provisions of Article 68-10, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force, the remaining amount after deducting that amount) | |
| an amount equivalent to 20 percent of the amount attributable | an amount equivalent to 20 percent of the amount attributable (or, if there is an amount attributable to that small or medium-sized consolidated parent corporation or its small or medium-sized consolidated subsidiary corporation out of the amount to be deducted from the consolidated tax amount before adjustment on consolidated income for that consolidated business year of provision for use pursuant to the provisions of Article 68-10, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force, the remaining amount after deducting that amount) | |
| Paragraph (3) | if there is an amount to be deducted, that amount | if there is an amount to be deducted, or if there is an amount to be deducted from the consolidated tax amount before adjustment on consolidated income for that consolidated business year pursuant to the provisions of Article 68-10, paragraph (2) or (3) of the Former Act on Special Measures Concerning Taxation Kept in Force, those amounts |
| that paragraph | the preceding paragraph | |
| or its consolidated subsidiary corporation, if there is an amount attributable to it, that amount | or its consolidated subsidiary corporation, if there is an amount attributable to it, or if there is an amount attributable to that consolidated parent corporation or its consolidated subsidiary corporation out of the amount to be deducted from the consolidated tax amount before adjustment on consolidated income for that consolidated business year pursuant to the provisions of Article 68-10, paragraph (2) or (3) of the Former Act on Special Measures Concerning Taxation Kept in Force, those amounts |
前条の規定の適用がある場合における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第六十八条の十の規定の適用については、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。
| 第二項 | 及び第八項 | 及び第八項並びに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（以下この項及び次項において「旧効力措置法」という。）第六十八条の十第二項、第三項及び第五項 |
| 調整前連結税額の百分の二十に相当する金額 | 調整前連結税額の百分の二十に相当する金額（旧効力措置法第六十八条の十第二項の規定により当該供用年度の連結所得に対する調整前連結税額から控除される金額がある場合には、当該金額を控除した残額） | |
| 帰せられる金額の百分の二十に相当する金額 | 帰せられる金額の百分の二十に相当する金額（旧効力措置法第六十八条の十第二項の規定により当該供用年度の連結所得に対する調整前連結税額から控除される金額のうち当該中小連結親法人又はその中小連結子法人に帰せられる金額がある場合には、当該金額を控除した残額） | |
| 第三項 | 控除される金額がある場合には、当該金額 | 控除される金額がある場合又は旧効力措置法第六十八条の十第二項若しくは第三項の規定により当該連結事業年度の連結所得に対する調整前連結税額から控除される金額がある場合には、これらの金額 |
| 同項 | 前項 | |
| 又はその連結子法人に帰せられる金額がある場合には、当該金額 | 若しくはその連結子法人に帰せられる金額がある場合又は旧効力措置法第六十八条の十第二項若しくは第三項の規定により当該連結事業年度の連結所得に対する調整前連結税額から控除される金額のうち当該連結親法人若しくはその連結子法人に帰せられる金額がある場合には、これらの金額 |
The provisions of Article 68-10, paragraphs (9) and (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十第九項及び第十項の規定は、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 74Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Small or Medium-Sized Consolidated Corporation Acquires Machinery, etc.
第七十四条（中小連結法人が機械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）
The provisions of Article 68-11, paragraphs (9) and (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十一第九項及び第十項の規定は、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 75Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Business Base Strengthening Equipment, etc., etc.
第七十五条（連結法人が事業基盤強化設備等を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置）
The provisions then in force continue to govern business base strengthening equipment, etc. prescribed in Article 68-12, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or manufactured before April 1, 2012.
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をした旧租税特別措置法第六十八条の十二第一項に規定する事業基盤強化設備等については、なお従前の例による。
The provisions then in force continue to govern corporation tax for consolidated business years of a consolidated corporation prescribed in Article 68-12, paragraph (5) of the Former Act on Special Measures Concerning Taxation for which the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act began before April 1, 2012.
旧租税特別措置法第六十八条の十二第五項に規定する連結法人の法人税法第十五条の二第一項に規定する連結親法人事業年度が平成二十四年四月一日前に開始した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 76Transitional Measures Concerning the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Industrial Machinery, etc. in Specified Areas of Okinawa
第七十六条（連結法人が沖縄の特定地域において工業用機械等を取得し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 68-13, paragraphs (6) and (7) 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十三第六項及び第七項の規定は、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 77Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Specified Small or Medium-Sized Consolidated Corporation in Okinawa Acquires Business Innovation Equipment, etc.
第七十七条（沖縄の特定中小連結法人が経営革新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）
The provisions of Article 68-14, paragraphs (9) and (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十四第九項及び第十項の規定は、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 78Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Machinery, etc. in an International Strategic Comprehensive Special Zone
第七十八条（連結法人が国際戦略総合特別区域において機械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）
The provisions of Article 68-15, paragraphs (9) and (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十五第九項及び第十項の規定は、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 79Transitional Measures Concerning the Special Corporation Tax Credit Where the Number of Employees of a Consolidated Corporation Has Increased
第七十九条（連結法人の雇用者の数が増加し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 68-15-2, paragraph (4) 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十五の二第四項の規定は、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 80Transitional Measures Concerning Special Provisions on the Amount of Special Credits Deducted from the Amount of Corporation Tax of Consolidated Corporations
第八十条（連結法人の法人税の額から控除される特別控除額の特例に関する経過措置）
With regard to the application of the provisions of Article 68-15-7 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) in the case where the provisions of Article 72 of the Supplementary Provisions apply, the words in the middle column of the following table in the provisions of that Article listed in the left-hand column of the table are deemed to be replaced with the words in the right-hand column of the table.
| paragraph (1) | the provisions listed in the following items | the provisions listed in the following items (including the provisions of Article 68-10, paragraph (2) or (3) of the Act on Special Measures Concerning Taxation prior to 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 remain 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" in this Article); the same applies hereinafter in this Article) |
| the amount specified in each of those items | the amount specified in each of those items (for the provisions of Article 68-10, paragraph (2) or (3) of the Former Act on Special Measures Concerning Taxation Kept in Force, respectively, the total of the amounts obtained by deducting, from the maximum tax credit prescribed in paragraph (2) of that Article, the amount that cannot be fully deducted even through the deduction under that paragraph, or the total of the amounts obtained by deducting, from the carried-over excess of the tax credit limit prescribed in paragraph (3) of that Article, the amount that cannot be fully deducted even through the deduction under that paragraph; the same applies hereinafter in this Article, except in item (iii) and paragraph (4)) | |
| paragraph (2) | or Article 68-15-4, paragraph (3) | , Article 68-15-4, paragraph (3) or Article 68-10, paragraph (3) of the Former Act on Special Measures Concerning Taxation Kept in Force |
| paragraph (3) | or Article 68-15-4, paragraph (4) | , Article 68-15-4, paragraph (4) or Article 68-10, paragraph (4) of the Former Act on Special Measures Concerning Taxation Kept in Force |
附則第七十二条の規定の適用がある場合における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第六十八条の十五の七の規定の適用については、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。
| 第一項 | 次の各号に掲げる規定 | 次の各号に掲げる規定（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（以下この条において「旧効力措置法」という。）第六十八条の十第二項又は第三項の規定を含む。以下この条において同じ。） |
| 当該各号に定める金額を | 当該各号に定める金額（旧効力措置法第六十八条の十第二項又は第三項の規定にあつては、それぞれ同条第二項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額の合計額又は同条第三項に規定する繰越税額控除限度超過額のうち同項の規定による控除をしても控除しきれない金額を控除した金額の合計額とする。第三号及び第四項を除き、以下この条において同じ。）を | |
| 第二項 | 又は第六十八条の十五の四第三項 | 、第六十八条の十五の四第三項又は旧効力措置法第六十八条の十第三項 |
| 第三項 | 若しくは第六十八条の十五の四第四項 | 、第六十八条の十五の四第四項若しくは旧効力措置法第六十八条の十第四項 |
The provisions of Article 68-15-3, paragraph (5) 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十五の三第五項の規定は、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 81Transitional Measures Concerning Depreciation by Consolidated Corporations
第八十一条（連結法人の減価償却に関する経過措置）
The provisions of Article 68-20, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial cluster assets prescribed in paragraph (1) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this paragraph and paragraph (3)) of on or after April 1, 2012, and the provisions then in force continue to govern industrial cluster assets prescribed in Article 68-20, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. of before that date. In this case, with regard to the application of the provisions of Article 68-20, paragraph (1) of the New Act on Special Measures Concerning Taxation for a consolidated business year of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that begins before that date and ends on or after that date, the phrase "the designated period of that consolidated business year" in that paragraph is deemed to be replaced with "the period from April 1, 2012 to the end of that consolidated business year".
新租税特別措置法第六十八条の二十第一項の規定は、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二十四年四月一日以後に取得等（取得又は製作若しくは建設をいう。以下この項及び第三項において同じ。）をする同条第一項に規定する集積産業用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取得等をした旧租税特別措置法第六十八条の二十第一項に規定する集積産業用資産については、なお従前の例による。この場合において、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同日前に開始し、かつ、同日以後に終了する連結事業年度における新租税特別措置法第六十八条の二十第一項の規定の適用については、同項中「当該連結事業年度の指定期間」とあるのは、「平成二十四年四月一日から当該連結事業年度終了の日までの期間」とする。
The provisions then in force continue to govern equipment for business innovation prescribed in Article 68-21, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or manufactured before April 1, 2012.
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をした旧租税特別措置法第六十八条の二十一第一項に規定する事業革新設備については、なお従前の例による。
With regard to equipment, etc. for responding to changes in the structure of resource supply and demand prescribed in Article 68-21, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation which obtained, before April 1, 2012, the certification prescribed in item (i) of that paragraph pertaining to the resource productivity innovation plan prescribed in that item or the certification prescribed in item (ii) of that paragraph pertaining to the plan for introducing equipment for producing products responding to resource constraints prescribed in that item makes an acquisition, etc. of, the provisions of that Article (limited to the part pertaining to that paragraph) remain in force.
旧租税特別措置法第六十八条の二十一第二項第一号に規定する資源生産性革新計画に係る同号に規定する認定又は同項第二号に規定する資源制約対応製品生産設備導入計画に係る同号に規定する認定を平成二十四年四月一日前に受けた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取得等をする同項に規定する資源需給構造変化対応設備等については、同条（同項に係る部分に限る。）の規定は、なおその効力を有する。
The provisions of Article 68-25 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1)) apply to production equipment for specified processed agricultural products prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or manufactures on or after April 1, 2012.
新租税特別措置法第六十八条の二十五（第一項に係る部分に限る。）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平成二十四年四月一日以後に取得又は製作をする同項に規定する特定農産加工品生産設備について適用する。