Supplementary Provisions, Article 56Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets by Corporations
第五十六条（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 then in force continue to govern corporation tax pertaining to transfers of land, etc. prescribed in Article 64, paragraph (1), item (iv) of the Former Act on Special Measures Concerning Taxation that a corporation carried out before the Effective Date.
法人が施行日前に行った旧租税特別措置法第六十四条第一項第四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 (xiv)-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to transfers of land, etc. prescribed in that paragraph that a corporation carries out on or after the date specified in Article 1, item (xi) of the Supplementary Provisions.
新租税特別措置法第六十五条の四第一項第十四号の二の規定は、法人が附則第一条第十一号に定める日以後に行う同項に規定する土地等の譲渡に係る法人税について適用する。
The provisions of Articles 65-7 through 65-9 of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i) or (x) of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to assets listed in the right-hand column of item (i) or (x) of that table that a corporation acquires on or after the Effective Date, and the provisions then in force continue to govern assets listed in the right-hand column of item (i) or (xix) of the table in Article 65-7, 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六十五条の七から第六十五条の九まで（新租税特別措置法第六十五条の七第一項の表の第一号又は第十号に係る部分に限る。）の規定は、法人が施行日以後に取得をする同表の第一号又は第十号の下欄に掲げる資産について適用し、法人が施行日前に取得をした旧租税特別措置法第六十五条の七第一項の表の第一号又は第十九号の下欄に掲げる資産については、なお従前の例による。
The provisions then in force continue to govern corporation tax pertaining to transfers of assets listed in the left-hand column of items (ii) through (iv), (viii), (xi) through (xiii), (xvi) or (xviii) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation carried out before the Effective Date.
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七第一項の表の第二号から第四号まで、第八号、第十一号から第十三号まで、第十六号又は第十八号の上欄に掲げる資産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 Articles 65-7 through 65-9 of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (ii), (iv) or (v) of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to transfers of assets listed in the left-hand column of item (ii), (iv) or (v) of that table that a corporation carries out on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to transfers of assets listed in the left-hand column of item (v), (vii) or (ix) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation carried out before the Effective Date.
新租税特別措置法第六十五条の七から第六十五条の九まで（新租税特別措置法第六十五条の七第一項の表の第二号、第四号又は第五号に係る部分に限る。）の規定は、法人が施行日以後に行う同表の第二号、第四号又は第五号の上欄に掲げる資産の譲渡に係る法人税について適用し、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七第一項の表の第五号、第七号又は第九号の上欄に掲げる資産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 65-13, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to transfers of owned adjacent land, etc. prescribed in that paragraph that a corporation carries out on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to transfers of owned adjacent land, etc. prescribed in Article 65-13, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation carried out before the Effective Date.
新租税特別措置法第六十五条の十三第一項の規定は、法人が施行日以後に行う同項に規定する所有隣接土地等の譲渡に係る法人税について適用し、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十三第一項に規定する所有隣接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。
Supplementary Provisions, Article 57Transitional Measures Concerning Special Provisions on Taxation on Transactions with Foreign Affiliates
第五十七条（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 (2) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation beginning on or after October 1, 2011, and the provisions then in force continue to govern corporation tax for business years of a corporation that began before that date.
新租税特別措置法第六十六条の四第二項の規定は、法人の平成二十三年十月一日以後に開始する事業年度分の法人税について適用し、法人の同日前に開始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 58Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Subsidiaries, etc. of Domestic Corporations
第五十八条（内国法人の特定外国子会社等に係る所得の課税の特例に関する経過措置）
The provisions of Article 66-6, paragraphs (3) and (4) of the New Act on Special Measures Concerning Taxation apply to the applicable amount prescribed in paragraph (3) of that Article in calculating the taxable amount prescribed in paragraph (1) of that Article for a business year ending on or after April 1, 2011 of a domestic corporation listed in any of the items of that paragraph (limited to the amount pertaining to a business year beginning on or after April 1, 2010 of a specified foreign subsidiary, etc. prescribed in paragraph (3) of that Article pertaining to that domestic corporation) and to the partially applicable amount prescribed in paragraph (4) of that Article in calculating the partially taxable amount prescribed in that paragraph for a business year ending on or after April 1, 2011 of that domestic corporation (limited to the amount pertaining to a business year beginning on or after April 1, 2010 of a specified foreign subsidiary, etc. prescribed in that paragraph pertaining to that domestic corporation), and the provisions then in force continue to govern the applicable amount prescribed in Article 66-6, paragraph (3) of the Former Act on Special Measures Concerning Taxation in calculating the taxable amount prescribed in paragraph (1) of that Article for a business year ending before April 1, 2011 of a domestic corporation listed in any of the items of that paragraph and the partially applicable amount prescribed in paragraph (4) of that Article in calculating the partially taxable amount prescribed in that paragraph for a business year ending before that date of that domestic corporation.
新租税特別措置法第六十六条の六第三項及び第四項の規定は、同条第一項各号に掲げる内国法人の平成二十三年四月一日以後に終了する事業年度に係る同項に規定する課税対象金額を計算する場合の同条第三項に規定する適用対象金額（当該内国法人に係る同項に規定する特定外国子会社等の平成二十二年四月一日以後に開始した事業年度に係るものに限る。）及び当該内国法人の平成二十三年四月一日以後に終了する事業年度に係る同条第四項に規定する部分課税対象金額を計算する場合の同項に規定する部分適用対象金額（当該内国法人に係る同項に規定する特定外国子会社等の平成二十二年四月一日以後に開始した事業年度に係るものに限る。）について適用し、旧租税特別措置法第六十六条の六第一項各号に掲げる内国法人の平成二十三年四月一日前に終了した事業年度に係る同項に規定する課税対象金額を計算する場合の同条第三項に規定する適用対象金額及び当該内国法人の同日前に終了した事業年度に係る同条第四項に規定する部分課税対象金額を計算する場合の同項に規定する部分適用対象金額については、なお従前の例による。
Supplementary Provisions, Article 59Transitional Measures Concerning Special Provisions on Taxation on Income of the Specified Foreign Corporations of a Domestic Corporation That Is a Specially-Related Shareholder, etc.
第五十九条（特殊関係株主等である内国法人に係る特定外国法人に係る所得の課税の特例に関する経過措置）
The provisions of Article 66-9-2, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to the partially applicable amount prescribed in that paragraph in calculating the partially taxable amount prescribed in that paragraph for a business year ending on or after April 1, 2011 of a domestic corporation that is a specially-related shareholder, etc. prescribed in that paragraph (limited to the amount pertaining to a business year beginning on or after April 1, 2010 of a specified foreign corporation prescribed in that paragraph pertaining to that domestic corporation), and the provisions then in force continue to govern the partially applicable amount prescribed in Article 66-9-2, paragraph (4) of the Former Act on Special Measures Concerning Taxation in calculating the partially taxable amount prescribed in that paragraph for a business year ending before April 1, 2011 of a domestic corporation that is a specially-related shareholder, etc. prescribed in that paragraph.
新租税特別措置法第六十六条の九の二第四項の規定は、同項に規定する特殊関係株主等である内国法人の平成二十三年四月一日以後に終了する事業年度に係る同項に規定する部分課税対象金額を計算する場合の同項に規定する部分適用対象金額（当該内国法人に係る同項に規定する特定外国法人の平成二十二年四月一日以後に開始した事業年度に係るものに限る。）について適用し、旧租税特別措置法第六十六条の九の二第四項に規定する特殊関係株主等である内国法人の平成二十三年四月一日前に終了した事業年度に係る同項に規定する部分課税対象金額を計算する場合の同項に規定する部分適用対象金額については、なお従前の例による。
Supplementary Provisions, Article 60Transitional Measures Concerning Special Provisions on the Inclusion in Deductible Expenses, etc. of Donations to Certified Specified Nonprofit Corporations
第六十条（認定特定非営利活動法人に対する寄附金の損金算入等の特例に関する経過措置）
The provisions of Article 66-11-2, paragraph (9) of the New Act on Special Measures Concerning Taxation apply to amounts disbursed in a business year beginning on or after the Effective Date by a corporation whose certification has been revoked on or after the Effective Date pursuant to paragraph (5) of that Article.
新租税特別措置法第六十六条の十一の二第九項の規定は、同条第五項の規定により施行日以後に認定を取り消された法人の施行日以後に開始する事業年度において支出する金額について適用する。
Supplementary Provisions, Article 61Transitional Measures Concerning Non-Application of Refunds by Carryback of Losses of Corporations Other Than Small and Medium Sized Enterprises, etc.
第六十一条（中小企業者等以外の法人の欠損金の繰戻しによる還付の不適用に関する経過措置）
The provisions of Article 66-13, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i)) apply to the amount of loss incurred in a business year of a corporation beginning on or after April 1, 2011 (excluding a business year ending before the Effective Date), and the provisions then in force continue to govern the amount of loss incurred in a business year of a corporation that began before April 1 of that year (including a business year beginning on or after that date and ending before the Effective Date).
新租税特別措置法第六十六条の十三第一項（第一号に係る部分に限る。）の規定は、法人の平成二十三年四月一日以後に開始する事業年度（施行日前に終了する事業年度を除く。）において生じた欠損金額について適用し、法人の同年四月一日前に開始した事業年度（同日以後に開始し、かつ、施行日前に終了する事業年度を含む。）において生じた欠損金額については、なお従前の例による。
Supplementary Provisions, Article 62Transitional Measures Concerning Special Provisions on Taxation on Income from the Sale of Beef Cattle by Agricultural Production Corporations
第六十二条（農業生産法人の肉用牛の売却に係る所得の課税の特例に関する経過措置）
The provisions of Article 67-3 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation ending on or after April 1, 2012, and the provisions then in force continue to govern corporation tax for business years of a corporation that ended before that date. In this case, with regard to the application of the provisions of that Article in a business year of a corporation that begins before that date and ends on or after that date, the terms listed in the middle column of the following table in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms listed in the right-hand column of that table.
| Paragraph (1) | (where the beef cattle sold are, by Order of the Ministry of Finance | (where the beef cattle sold within the period from April 1, 2012 to the end of that business year are, by Order of the Ministry of Finance |
| and, by Order of the Ministry of Finance | and, where the beef cattle sold are, by Order of the Ministry of Finance | |
| (the business year that includes the day of that sale | (the period from the first day of that business year to March 31, 2012 (hereinafter referred to as the "prior period" in this paragraph) and the period from April 1 of that year to the end of that business year (hereinafter referred to as the "transitional period" in this paragraph) | |
| 1,500 head | the number of head obtained by adding together the number of head calculated by multiplying 2,000 head by the number of months in that prior period and dividing the result by 12 and the number of head calculated by multiplying 1,500 head by the number of months in that transitional period and dividing the result by 12 | |
| , 1,500 head | , the number of head so added together, out of the total number of head of beef cattle that are tax-exempt raised cattle within that prior period and transitional period | |
| Paragraph (5) | the business year | the business year (excluding a business year that begins before April 1, 2012 and ends on or after that date) |
| Paragraph (6) | the preceding paragraph | paragraph (1) as replaced pursuant to Article 62 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. to Develop the Tax System in Response to the Current Severe Economic Situation and Employment Conditions (Act No. 82 of 2011) |
新租税特別措置法第六十七条の三の規定は、法人の平成二十四年四月一日以後に終了する事業年度分の法人税について適用し、法人の同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。この場合において、法人の同日前に開始し、かつ、同日以後に終了する事業年度における同条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 | （その売却した肉用牛が、財務省令 | （平成二十四年四月一日から当該事業年度終了の日までの期間内にその売却した肉用牛が財務省令 |
| とし、財務省令 | とし、その売却した肉用牛が財務省令 | |
| （当該売却をした日を含む事業年度 | （当該事業年度開始の日から平成二十四年三月三十一日までの期間（以下この項において「従前期間」という。）及び同年四月一日から当該事業年度終了の日までの期間（以下この項において「経過期間」という。） | |
| が千五百頭 | が二千頭に当該従前期間の月数を乗じてこれを十二で除して計算した頭数と千五百頭に当該経過期間の月数を乗じてこれを十二で除して計算した頭数とを合計した頭数 | |
| 、千五百頭 | 、当該従前期間及び経過期間内の当該免税対象飼育牛に該当する肉用牛の頭数の合計のうち当該合計した頭数 | |
| 第五項 | 事業年度が | 事業年度（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事業年度を除く。）が |
| 第六項 | 前項 | 現下の厳しい経済状況及び雇用情勢に対応して税制の整備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八十二号）附則第六十二条の規定により読み替えられた第一項 |
Supplementary Provisions, Article 63Transitional Measures Concerning Tax Exemption, etc. for Interest and Similar Income from Book-Entry Government Bonds
第六十三条（振替国債の利子等の非課税等に関する経過措置）
The provisions of Article 67-17, paragraphs (7) and (8) of the New Act on Special Measures Concerning Taxation apply to specified interest and lending fees, etc. prescribed in paragraph (7) of that Article that a foreign financial institution, etc. prescribed in that paragraph receives on a bond transaction with a repurchase/resale agreement or a securities lending transaction prescribed in that paragraph that it begins on or after the Effective Date, and the provisions then in force continue to govern specified interest prescribed in that paragraph that a foreign corporation falling under the category of a foreign financial institution, etc. prescribed in Article 67-17, paragraph (7) of the Former Act on Special Measures Concerning Taxation receives on a bond transaction with a repurchase/resale agreement prescribed in that paragraph that it began before the Effective Date.
新租税特別措置法第六十七条の十七第七項及び第八項の規定は、同条第七項に規定する外国金融機関等が施行日以後に開始する同項に規定する債券現先取引又は証券貸借取引につき支払を受ける同項に規定する特定利子及び貸借料等について適用し、旧租税特別措置法第六十七条の十七第七項に規定する外国金融機関等に該当する外国法人が施行日前に開始した同項に規定する債券現先取引につき支払を受ける同項に規定する特定利子については、なお従前の例による。
Supplementary Provisions, Article 64Transitional Measures Concerning Special Provisions on Taxation on Mergers, etc. of the Norinchukin Bank
第六十四条（農林中央金庫の合併等に係る課税の特例に関する経過措置）
The provisions then in force continue to govern a joint business capital contribution in kind prescribed in Article 68-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a corporation prescribed in that paragraph carried out before the Effective Date.
旧租税特別措置法第六十八条の二第二項に規定する法人が施行日前に行った同項に規定する共同事業現物出資については、なお従前の例による。
Supplementary Provisions, Article 65Transitional 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
第六十五条（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）
The provisions of Article 68-10-2 of the New Act on Special Measures Concerning Taxation apply to equipment, etc. for promoting the reduction of energy-related environmental load 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 acquires, manufactures or constructs on or after the Effective Date.
新租税特別措置法第六十八条の十の二の規定は、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又は製作若しくは建設をする同条第一項に規定するエネルギー環境負荷低減推進設備等について適用する。
Supplementary Provisions, Article 66Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Consolidated Corporation Acquires Machinery, etc. in an International Strategic Comprehensive Special Zone
第六十六条（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 of the New Act on Special Measures Concerning Taxation apply to specified machinery and equipment, etc. prescribed in Article 68-15, paragraph (1) of the New 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 acquires, manufactures or constructs on or after the date specified in Article 1, item (xi) of the Supplementary Provisions.
新租税特別措置法第六十八条の十五の規定は、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十一号に定める日以後に取得又は製作若しくは建設をする新租税特別措置法第六十八条の十五第一項に規定する特定機械装置等について適用する。
Supplementary Provisions, Article 67Transitional Measures Concerning Special Corporation Tax Credit Where the Number of Employees of a Consolidated Corporation Has Increased
第六十七条（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 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated corporation whose consolidated parent corporation business year (meaning a consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act; the same applies hereinafter in this Article and Article 71 of the Supplementary Provisions) begins on or after April 1, 2011 (excluding consolidated business years whose consolidated parent corporation business year ends before the Effective Date).
新租税特別措置法第六十八条の十五の二の規定は、連結法人の連結親法人事業年度（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をいう。以下この条及び附則第七十一条において同じ。）が平成二十三年四月一日以後に開始する連結事業年度（連結親法人事業年度が施行日前に終了する連結事業年度を除く。）分の法人税について適用する。