Supplementary Provisions, Article 22Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Specified Small and Medium Sized Enterprise in Okinawa Acquires Business Innovation Equipment, etc.
第二十二条（沖縄の特定中小企業者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）
With regard to business innovation equipment, etc. prescribed in Article 42-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation which obtained, before the Effective Date, the approval pertaining to the approved business innovation plan referred to in that paragraph acquires, manufactures or constructs on or before March 31, 2013, the provisions of that Article remain in force. In this case, 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, and necessary matters concerning the application of the provisions of the Local Corporation Tax Act (Act No. 11 of 2014) in the case where the provisions of that Article apply are specified by Cabinet Order.
| paragraph (1) | March 31, 2012 | March 31, 2013 |
| paragraph (2) | the amount of corporation tax (meaning the amount of corporation tax calculated without applying the provisions of this paragraph, the following paragraph and paragraph (5), Article 42-4, Article 42-5, paragraphs (2), (3) and (5), Article 42-6, paragraphs (2), (3) and (5), the preceding Article, paragraphs (2), (3) and (5) of the following Article and Article 42-12, and Articles 67 through 70-2 of the Corporation Tax Act, and excluding the amount of incidental taxes prescribed in Article 2, item (iv) of the Act on General Rules for National Taxes; hereinafter the same applies in this paragraph and the following paragraph | the pre-adjustment corporation tax amount (meaning the pre-adjustment corporation tax amount prescribed in Article 42-4, paragraph (8), item (ii) of the Act on Special Measures Concerning Taxation as amended by Article 12 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017) (referred to in paragraph (5) as the "New Act on Special Measures Concerning Taxation"); hereinafter the same applies up to paragraph (4) |
| of the amount of corporation tax | of the pre-adjustment corporation tax amount | |
| paragraph (3) | amount of corporation tax | pre-adjustment corporation tax amount |
| paragraph (4) | Article 68-14, paragraph (2) | Article 68-14, paragraph (2) of the Act on Special Measures Concerning Taxation prior to 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 in the following paragraph and paragraph (9) as the "Former Act on Special Measures Concerning Taxation Kept in Force") |
| in each business year the amount of corporation tax | in each business year the pre-adjustment corporation tax amount | |
| paragraph (5) | Article 68-14, paragraph (2) | Article 68-14, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force |
| Article 66, paragraph (1) of that Act | Article 66, paragraph (1) of the Corporation Tax Act | |
| Article 42-4, paragraph (11) (including as applied with the replacement of terms pursuant to the provisions of Article 42-4-2, paragraph (7)), Article 42-5, paragraph (5) | Article 42-5, paragraph (5) of the New Act on Special Measures Concerning Taxation | |
| Article 42-6, paragraph (5), paragraph (4) of the preceding Article, paragraph (5) of the following Article | Article 42-6, paragraph (5), Article 42-9, paragraph (4), Article 42-12-3, paragraph (5), Article 42-12-4, paragraph (5) | |
| paragraph (9) | Article 68-14, paragraph (2) | Article 68-14, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force |
| Article 2, item (xxxii) of that Act | Article 2, item (xxxii) of the Corporation Tax Act | |
| Article 68-14, paragraph (3) | Article 68-14, paragraph (3) of the Former Act on Special Measures Concerning Taxation Kept in Force | |
| paragraph (10) | or Article 42-10, paragraph (2) of the Act on Special Measures Concerning Taxation | or Article 42-10, paragraph (2) of the Act on Special Measures Concerning Taxation prior to 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 22, paragraph (1) (Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Specified Small and Medium Sized Enterprise in Okinawa Acquires Business Innovation Equipment, etc.) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations") |
| and Article 42-10, paragraph (2) of the Act on Special Measures Concerning Taxation | and Article 42-10, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations | |
| paragraph (11) | Article 42-10, paragraph (5) of the Act on Special Measures Concerning Taxation ( | Article 42-10, paragraph (5) of the Act on Special Measures Concerning Taxation prior to 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 22, paragraph (1) (Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Specified Small and Medium Sized Enterprise in Okinawa Acquires Business Innovation Equipment, etc.) of the Supplementary Provisions of that Act (referred to in paragraph (3) as the "Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations") ( |
| Article 42-10, paragraph (5) of the Act on Special Measures Concerning Taxation" | Article 42-10, paragraph (5) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations" |
旧租税特別措置法第四十二条の十第一項の承認経営革新計画に係る承認を施行日前に受けた法人が平成二十五年三月三十一日以前に取得又は製作若しくは建設をする同項に規定する経営革新設備等については、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（平成二十六年法律第十一号）の規定の適用に関し必要な事項は、政令で定める。
| 第一項 | 平成二十四年三月三十一日 | 平成二十五年三月三十一日 |
| 第二項 | 法人税の額（この項、次項及び第五項、第四十二条の四、第四十二条の五第二項、第三項及び第五項、第四十二条の六第二項、第三項及び第五項、前条、次条第二項、第三項及び第五項並びに第四十二条の十二並びに法人税法第六十七条から第七十条の二までの規定を適用しないで計算した場合の法人税の額とし、国税通則法第二条第四号に規定する附帯税の額を除く。以下この項及び次項 | 調整前法人税額（所得税法等の一部を改正する等の法律（平成二十九年法律第四号）第十二条の規定による改正後の租税特別措置法（第五項において「新租税特別措置法」という。）第四十二条の四第八項第二号に規定する調整前法人税額をいう。以下第四項まで |
| 法人税の額の | 調整前法人税額の | |
| 第三項 | 法人税の額 | 調整前法人税額 |
| 第四項 | 第六十八条の十四第二項 | 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（次項及び第九項において「旧効力措置法」という。）第六十八条の十四第二項 |
| 各事業年度において法人税の額 | 各事業年度において調整前法人税額 | |
| 第五項 | 第六十八条の十四第二項 | 旧効力措置法第六十八条の十四第二項 |
| 同法第六十六条第一項 | 法人税法第六十六条第一項 | |
| 第四十二条の四第十一項（第四十二条の四の二第七項の規定により読み替えて適用する場合を含む。）、第四十二条の五第五項 | 新租税特別措置法第四十二条の五第五項 | |
| 第四十二条の六第五項、前条第四項、次条第五項 | 第四十二条の六第五項、第四十二条の九第四項、第四十二条の十二の三第五項、第四十二条の十二の四第五項 | |
| 第九項 | 第六十八条の十四第二項 | 旧効力措置法第六十八条の十四第二項 |
| 同法第二条第三十二号 | 法人税法第二条第三十二号 | |
| 第六十八条の十四第三項 | 旧効力措置法第六十八条の十四第三項 | |
| 第十項 | 又は租税特別措置法第四十二条の十第二項 | 又は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）附則第二十二条第一項（沖縄の特定中小企業者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）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（以下「旧効力単体措置法」という。）第四十二条の十第二項 |
| 並びに租税特別措置法第四十二条の十第二項 | 並びに旧効力単体措置法第四十二条の十第二項 | |
| 第十一項 | 租税特別措置法第四十二条の十第五項（ | 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）附則第二十二条第一項（沖縄の特定中小企業者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）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（第三項において「旧効力単体措置法」という。）第四十二条の十第五項（ |
| 租税特別措置法第四十二条の十第五項」 | 旧効力単体措置法第四十二条の十第五項」 |
With regard to the application of the provisions of Article 42-4 (including as applied with the replacement of terms pursuant to the provisions of Article 42-4-2 of the 2014 New Act on Special Measures Concerning Taxation), Article 42-5, Article 42-6, Articles 42-9 through 42-12-5, Article 62 and Article 62-3 (including as applied mutatis mutandis pursuant to Article 63 of the 2014 New Act on Special Measures Concerning Taxation) 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 in this paragraph as the '2014 New Act on Special Measures Concerning Taxation') in the case where the provisions of the preceding paragraph apply, the phrase "and the Corporation Tax Act" in Article 42-4, paragraph (1), Article 42-5, paragraph (2), Article 42-6, paragraph (7), Article 42-9, paragraph (1), Article 42-10, paragraph (2), Article 42-11, paragraph (2), Article 42-12, paragraph (1), Article 42-12-2, paragraph (2), Article 42-12-3, paragraph (2), Article 42-12-4, paragraph (1) and Article 42-12-5, paragraph (7) of the 2014 New Act on Special Measures Concerning Taxation is deemed to be replaced with ", Article 42-10, paragraphs (2), (3) and (5) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012), which remain in force pursuant to the provisions of Article 22, paragraph (1) of the Supplementary Provisions of that Act, and the Corporation Tax Act"; in Article 62, paragraph (6), item (ii) of the 2014 New Act on Special Measures Concerning Taxation, the phrase "through Article 42-13" is deemed to be replaced with "through Article 42-13 and Article 42-10 of the Act on Special Measures Concerning Taxation prior to 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 22, paragraph (1) of the Supplementary Provisions of that Act (hereinafter referred to in this item as the 'Former Act on Special Measures Concerning Taxation Kept in Force')", and that item is deemed to further provide that the phrase "the Corporation Tax Act" in Article 42-10, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force is deemed to be replaced with "Article 62, paragraph (1) 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) and the Corporation Tax Act"; and in Article 62-3, paragraph (11), item (ii) of the 2014 New Act on Special Measures Concerning Taxation, the phrase "through Article 42-13" is deemed to be replaced with "through Article 42-13 and Article 42-10 of the Act on Special Measures Concerning Taxation prior to 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 22, paragraph (1) of the Supplementary Provisions of that Act (hereinafter referred to in this item as the 'Former Act on Special Measures Concerning Taxation Kept in Force')", and that item is deemed to further provide that the phrase "the Corporation Tax Act" in Article 42-10, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force is deemed to be replaced with "Article 62-3 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) and the Corporation Tax Act".
前項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（以下この項において「平成二十六年新租税特別措置法」という。）第四十二条の四（平成二十六年新租税特別措置法第四十二条の四の二の規定により読み替えて適用する場合を含む。）、第四十二条の五、第四十二条の六、第四十二条の九から第四十二条の十二の五まで、第六十二条及び第六十二条の三（平成二十六年新租税特別措置法第六十三条において準用する場合を含む。）の規定の適用については、平成二十六年新租税特別措置法第四十二条の四第一項、第四十二条の五第二項、第四十二条の六第七項、第四十二条の九第一項、第四十二条の十第二項、第四十二条の十一第二項、第四十二条の十二第一項、第四十二条の十二の二第二項、第四十二条の十二の三第二項、第四十二条の十二の四第一項及び第四十二条の十二の五第七項中「並びに法人税法」とあるのは「、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）附則第二十二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四十二条の十第二項、第三項及び第五項並びに法人税法」と、平成二十六年新租税特別措置法第六十二条第六項第二号中「第四十二条の十三まで」とあるのは「第四十二条の十三まで並びに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）附則第二十二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（以下この号において「旧効力措置法」という。）第四十二条の十」と、「とする」とあるのは「と、旧効力措置法第四十二条の十第二項中「法人税法」とあるのは「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六十二条第一項並びに法人税法」とする」と、平成二十六年新租税特別措置法第六十二条の三第十一項第二号中「第四十二条の十三まで」とあるのは「第四十二条の十三まで並びに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）附則第二十二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（以下この号において「旧効力措置法」という。）第四十二条の十」と、「とする」とあるのは「と、旧効力措置法第四十二条の十第二項中「法人税法」とあるのは「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六十二条の三並びに法人税法」とする」とする。
With regard to the application of the provisions of Articles 17-2 through 17-3-3 of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake as amended by Article 13 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) in the case where the provisions of paragraph (1) apply, the words in the middle column of the following table in the provisions of those Articles 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.
| Article 17-2, paragraph (2) | Article 63 | Article 63, Article 42-10, paragraphs (2), (3) and (5) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012), which remain in force pursuant to the provisions of Article 22, paragraph (1) of the Supplementary Provisions of that Act (hereinafter referred to as the 'Former Act on Special Measures Concerning Taxation Kept in Force') |
| Article 17-2, paragraph (13) | through Article 42-12-5 | through Article 42-12-5 and Article 42-10 of the Former Act on Special Measures Concerning Taxation Kept in Force |
| Article 42-4, paragraph (1) of that Act | Article 42-4, paragraph (1) of the Act on Special Measures Concerning Taxation | |
| is deemed to be replaced with … | is deemed to be replaced with …, and the phrase "the Corporation Tax Act" in Article 42-10, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force is deemed to be replaced with "Article 17-2, paragraphs (2) and (3) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake (Act No. 29 of 2011) and the Corporation Tax Act" | |
| Article 17-2-2, paragraph (2) | Article 63 | Article 63, Article 42-10, paragraphs (2), (3) and (5) of the Former Act on Special Measures Concerning Taxation Kept in Force |
| Article 17-2-2, paragraph (10) | through Article 42-12-5 | through Article 42-12-5 and Article 42-10 of the Former Act on Special Measures Concerning Taxation Kept in Force |
| Article 42-4, paragraph (1) of that Act | Article 42-4, paragraph (1) of the Act on Special Measures Concerning Taxation | |
| is deemed to be replaced with … | is deemed to be replaced with …, and the phrase "the Corporation Tax Act" in Article 42-10, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force is deemed to be replaced with "Article 17-2-2, paragraphs (2) and (3) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake and the Corporation Tax Act" | |
| Article 17-2-3, paragraph (2) | Article 63 | Article 63, Article 42-10, paragraphs (2), (3) and (5) of the Former Act on Special Measures Concerning Taxation Kept in Force |
| Article 17-2-3, paragraph (10) | through Article 42-12-5 | through Article 42-12-5 and Article 42-10 of the Former Act on Special Measures Concerning Taxation Kept in Force |
| Article 42-4, paragraph (1) of that Act | Article 42-4, paragraph (1) of the Act on Special Measures Concerning Taxation | |
| is deemed to be replaced with … | is deemed to be replaced with …, and the phrase "the Corporation Tax Act" in Article 42-10, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force is deemed to be replaced with "Article 17-2-3, paragraphs (2) and (3) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake and the Corporation Tax Act" | |
| Article 17-3, paragraph (1) | Article 63 | Article 63, Article 42-10, paragraphs (2), (3) and (5) of the Former Act on Special Measures Concerning Taxation Kept in Force |
| Article 17-3, paragraph (6) | and Article 42-12-5 | and Article 42-12-5 and Article 42-10 of the Former Act on Special Measures Concerning Taxation Kept in Force |
| Article 42-4, paragraph (1) of that Act | Article 42-4, paragraph (1) of the Act on Special Measures Concerning Taxation | |
| is deemed to be replaced with … | is deemed to be replaced with …, and the phrase "the Corporation Tax Act" in Article 42-10, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force is deemed to be replaced with "Article 17-3 of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake and the Corporation Tax Act" | |
| Article 17-3-2, paragraph (1) | Article 63 | Article 63, Article 42-10, paragraphs (2), (3) and (5) of the Former Act on Special Measures Concerning Taxation Kept in Force |
| Article 17-3-2, paragraph (5) | and Article 42-12-5 | and Article 42-12-5 and Article 42-10 of the Former Act on Special Measures Concerning Taxation Kept in Force |
| Article 42-4, paragraph (1) of that Act | Article 42-4, paragraph (1) of the Act on Special Measures Concerning Taxation | |
| is deemed to be replaced with … | is deemed to be replaced with …, and the phrase "the Corporation Tax Act" in Article 42-10, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force is deemed to be replaced with "Article 17-3-2 of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake and the Corporation Tax Act" | |
| Article 17-3-3, paragraph (1) | Article 63 | Article 63, Article 42-10, paragraphs (2), (3) and (5) of the Former Act on Special Measures Concerning Taxation Kept in Force |
| Article 17-3-3, paragraph (5) | and Article 42-12-5 | and Article 42-12-5 and Article 42-10 of the Former Act on Special Measures Concerning Taxation Kept in Force |
| Article 42-4, paragraph (1) of that Act | Article 42-4, paragraph (1) of the Act on Special Measures Concerning Taxation | |
| is deemed to be replaced with … | is deemed to be replaced with …, and the phrase "the Corporation Tax Act" in Article 42-10, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force is deemed to be replaced with "Article 17-3-3 of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake and the Corporation Tax Act" |
第一項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）第十三条の規定による改正後の東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十七条の二から第十七条の三の三までの規定の適用については、次の表の上欄に掲げるこれら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。
| 第十七条の二第二項 | 第六十三条 | 第六十三条、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）附則第二十二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（以下「旧効力措置法」という。）第四十二条の十第二項、第三項及び第五項 |
| 第十七条の二第十三項 | 第四十二条の十二の五まで | 第四十二条の十二の五まで並びに旧効力措置法第四十二条の十 |
| 同法第四十二条の四第一項 | 租税特別措置法第四十二条の四第一項 | |
| とする | と、旧効力措置法第四十二条の十第二項中「法人税法」とあるのは「東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（平成二十三年法律第二十九号）第十七条の二第二項及び第三項並びに法人税法」とする | |
| 第十七条の二の二第二項 | 第六十三条 | 第六十三条、旧効力措置法第四十二条の十第二項、第三項及び第五項 |
| 第十七条の二の二第十項 | 第四十二条の十二の五まで | 第四十二条の十二の五まで並びに旧効力措置法第四十二条の十 |
| 同法第四十二条の四第一項 | 租税特別措置法第四十二条の四第一項 | |
| とする | と、旧効力措置法第四十二条の十第二項中「法人税法」とあるのは「東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十七条の二の二第二項及び第三項並びに法人税法」とする | |
| 第十七条の二の三第二項 | 第六十三条 | 第六十三条、旧効力措置法第四十二条の十第二項、第三項及び第五項 |
| 第十七条の二の三第十項 | 第四十二条の十二の五まで | 第四十二条の十二の五まで並びに旧効力措置法第四十二条の十 |
| 同法第四十二条の四第一項 | 租税特別措置法第四十二条の四第一項 | |
| とする | と、旧効力措置法第四十二条の十第二項中「法人税法」とあるのは「東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十七条の二の三第二項及び第三項並びに法人税法」とする | |
| 第十七条の三第一項 | 第六十三条 | 第六十三条、旧効力措置法第四十二条の十第二項、第三項及び第五項 |
| 第十七条の三第六項 | 及び第四十二条の十二の五 | 及び第四十二条の十二の五並びに旧効力措置法第四十二条の十 |
| 同法第四十二条の四第一項 | 租税特別措置法第四十二条の四第一項 | |
| とする | と、旧効力措置法第四十二条の十第二項中「法人税法」とあるのは「東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十七条の三並びに法人税法」とする | |
| 第十七条の三の二第一項 | 第六十三条 | 第六十三条、旧効力措置法第四十二条の十第二項、第三項及び第五項 |
| 第十七条の三の二第五項 | 及び第四十二条の十二の五 | 及び第四十二条の十二の五並びに旧効力措置法第四十二条の十 |
| 同法第四十二条の四第一項 | 租税特別措置法第四十二条の四第一項 | |
| とする | と、旧効力措置法第四十二条の十第二項中「法人税法」とあるのは「東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十七条の三の二並びに法人税法」とする | |
| 第十七条の三の三第一項 | 第六十三条 | 第六十三条、旧効力措置法第四十二条の十第二項、第三項及び第五項 |
| 第十七条の三の三第五項 | 及び第四十二条の十二の五 | 及び第四十二条の十二の五並びに旧効力措置法第四十二条の十 |
| 同法第四十二条の四第一項 | 租税特別措置法第四十二条の四第一項 | |
| とする | と、旧効力措置法第四十二条の十第二項中「法人税法」とあるのは「東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十七条の三の三並びに法人税法」とする |