Supplementary Provisions, Article 23Transitional Measures Concerning Special Provisions on the Amount of Special Credits Deducted from the Amount of Corporation Tax
第二十三条（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 42-13 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) (referred to in the following paragraph as the "2014 New Act on Special Measures Concerning Taxation") in the case where the provisions of paragraph (1) of the preceding Article 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 42-10, paragraph (2) or (3) 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; hereinafter referred to as the "Amending Act" in this Article), which remain in force pursuant to the provisions of Article 22, paragraph (1) of the Supplementary Provisions of the Amending 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 42-10, paragraph (2) or (3) of the Former Act on Special Measures Concerning Taxation Kept in Force, respectively, the amount 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 amount 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)) | |
| and paragraph (8) | and paragraph (8), and Article 42-10, paragraphs (2), (3) and (5) of the Former Act on Special Measures Concerning Taxation Kept in Force | |
| paragraph (2) | or Article 42-12-3, paragraph (3) | or Article 42-12-3, paragraph (3) or Article 42-10, paragraph (3) of the Former Act on Special Measures Concerning Taxation Kept in Force |
| paragraph (3) | or Article 42-12-3, paragraph (4) | , Article 42-12-3, paragraph (4) or Article 42-10, paragraph (4) of the Former Act on Special Measures Concerning Taxation Kept in Force |
| paragraph (4) | the items of Article 68-15-7, paragraph (1) | the items of Article 68-15-7, paragraph (1) as read with the replacement of terms pursuant to the provisions of Article 34, paragraph (1) of the Supplementary Provisions of the Amending Act |
前条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）第十条の規定による改正後の租税特別措置法（次項において「平成二十六年新租税特別措置法」という。）第四十二条の十三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（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。以下この条において「改正法」という。）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改正法第一条の規定による改正前の租税特別措置法（以下この条において「旧効力措置法」という。）第四十二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（旧効力措置法第四十二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 | |
| 及び第八項 | 及び第八項並びに旧効力措置法第四十二条の十第二項、第三項及び第五項 | |
| 第二項 | 又は第四十二条の十二の三第三項 | 若しくは第四十二条の十二の三第三項又は旧効力措置法第四十二条の十第三項 |
| 第三項 | 若しくは第四十二条の十二の三第四項 | 、第四十二条の十二の三第四項若しくは旧効力措置法第四十二条の十第四項 |
| 第四項 | 第六十八条の十五の七第一項各号 | 改正法附則第三十四条第一項の規定により読み替えられた第六十八条の十五の七第一項各号 |
With regard to the application of the provisions of Article 42-13 of the 2014 New Act on Special Measures Concerning Taxation in the case where the provisions of paragraph (1) of the preceding Article apply and where 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) (hereinafter referred to in this paragraph as the "2014 New Earthquake Special Provisions Act") apply, notwithstanding the provisions of the preceding paragraph and Article 17-4, paragraph (1) of the 2014 New Earthquake Special Provisions Act, the words in the middle column of the following table in the provisions of Article 42-13 of the 2014 New Act on Special Measures Concerning Taxation 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 42-10, paragraph (2) or (3) 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; hereinafter referred to as the "Amending Act" in this Article), which remain in force pursuant to the provisions of Article 22, paragraph (1) of the Supplementary Provisions of the Amending Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article), the provisions of Article 17-2, paragraph (2) or (3) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake (hereinafter referred to as the "Earthquake Special Provisions Act" in this Article), the provisions of Article 17-2-2, paragraph (2) or (3) of the Earthquake Special Provisions Act, the provisions of Article 17-2-3, paragraph (2) or (3) of the Earthquake Special Provisions Act, the provisions of Article 17-3, paragraph (1) of the Earthquake Special Provisions Act, the provisions of Article 17-3-2, paragraph (1) of the Earthquake Special Provisions Act and the provisions of Article 17-3-3, paragraph (1) of the Earthquake Special Provisions Act; 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 42-10, paragraph (2) or (3) of the Former Act on Special Measures Concerning Taxation Kept in Force, respectively, the amount 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 amount 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; for the provisions of Article 17-2, paragraph (2) or (3) of the Earthquake Special Provisions Act, respectively, the amount 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 amount 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; for the provisions of Article 17-2-2, paragraph (2) or (3) of the Earthquake Special Provisions Act, respectively, the amount 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 amount 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; for the provisions of Article 17-2-3, paragraph (2) or (3) of the Earthquake Special Provisions Act, respectively, the amount 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 amount 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; for the provisions of Article 17-3, paragraph (1) of the Earthquake Special Provisions Act, the amount obtained by deducting, from the maximum tax credit prescribed in that paragraph, the amount that cannot be fully deducted even through the deduction under that paragraph; for the provisions of Article 17-3-2, paragraph (1) of the Earthquake Special Provisions Act, the amount obtained by deducting, from the maximum tax credit prescribed in that paragraph, the amount that cannot be fully deducted even through the deduction under that paragraph; and for the provisions of Article 17-3-3, paragraph (1) of the Earthquake Special Provisions Act, the amount obtained by deducting, from the maximum tax credit prescribed in that paragraph, 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)) | |
| and paragraph (8) | and paragraph (8), Article 42-10, paragraphs (2), (3) and (5) of the Former Act on Special Measures Concerning Taxation Kept in Force, and Article 17-2, paragraphs (2) and (3), Article 17-2-2, paragraphs (2) and (3), Article 17-2-3, paragraphs (2) and (3) and Articles 17-3 through 17-3-3 of the Earthquake Special Provisions Act | |
| paragraph (2) | or Article 42-12-3, paragraph (3) | or Article 42-12-3, paragraph (3), Article 42-10, paragraph (3) of the Former Act on Special Measures Concerning Taxation Kept in Force, or Article 17-2, paragraph (3), Article 17-2-2, paragraph (3) or Article 17-2-3, paragraph (3) of the Earthquake Special Provisions Act |
| paragraph (3) | blue return | final return prescribed in Article 2, item (xxxi) of the Corporation Tax Act |
| Article 2, item (xxxii) of the Corporation Tax Act | item (xxxii) of that Article | |
| "又は" (or) Article 42-5, paragraph (4) | "若しくは" (or, joining a smaller group of alternatives) Article 42-5, paragraph (4) | |
| or Article 42-12-3, paragraph (4) | , Article 42-12-3, paragraph (4) or Article 42-10, paragraph (4) of the Former Act on Special Measures Concerning Taxation Kept in Force | |
| those falling under | those falling under, or those that would fall under the carried-over excess of the tax credit limit prescribed in Article 17-2, paragraph (4), Article 17-2-2, paragraph (4) or Article 17-2-3, paragraph (4) of the Earthquake Special Provisions Act if those provisions were applied, | |
| paragraph (4) | blue return | final return prescribed in Article 2, item (xxxi) of the Corporation Tax Act |
| Article 2, item (xxxii) of the Corporation Tax Act | item (xxxii) of that Article | |
| the items of Article 68-15-7, paragraph (1) | the items of Article 68-15-7, paragraph (1) as read with the replacement of terms pursuant to the provisions of Article 34, paragraph (2) of the Supplementary Provisions of the Amending Act |
前条第一項の規定の適用がある場合で、かつ、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（以下この項において「平成二十六年新震災特例法」という。）第十七条の二から第十七条の三の三までの規定の適用がある場合における平成二十六年新租税特別措置法第四十二条の十三の規定の適用については、前項及び平成二十六年新震災特例法第十七条の四第一項の規定にかかわらず、次の表の上欄に掲げる平成二十六年新租税特別措置法第四十二条の十三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（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。以下この条において「改正法」という。）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改正法第一条の規定による改正前の租税特別措置法（以下この条において「旧効力措置法」という。）第四十二条の十第二項又は第三項の規定、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（以下この条において「震災特例法」という。）第十七条の二第二項又は第三項の規定、震災特例法第十七条の二の二第二項又は第三項の規定、震災特例法第十七条の二の三第二項又は第三項の規定、震災特例法第十七条の三第一項の規定、震災特例法第十七条の三の二第一項の規定及び震災特例法第十七条の三の三第一項の規定を含む。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（旧効力措置法第四十二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とし、震災特例法第十七条の二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とし、震災特例法第十七条の二の二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とし、震災特例法第十七条の二の三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とし、震災特例法第十七条の三第一項の規定にあつては同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とし、震災特例法第十七条の三の二第一項の規定にあつては同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とし、震災特例法第十七条の三の三第一項の規定にあつては同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 | |
| 及び第八項 | 及び第八項、旧効力措置法第四十二条の十第二項、第三項及び第五項並びに震災特例法第十七条の二第二項及び第三項、第十七条の二の二第二項及び第三項、第十七条の二の三第二項及び第三項並びに第十七条の三から第十七条の三の三まで | |
| 第二項 | 又は第四十二条の十二の三第三項 | 若しくは第四十二条の十二の三第三項、旧効力措置法第四十二条の十第三項又は震災特例法第十七条の二第三項、第十七条の二の二第三項若しくは第十七条の二の三第三項 |
| 第三項 | 青色申告書 | 法人税法第二条第三十一号に規定する確定申告書 |
| 法人税法第二条第三十二号 | 同条第三十二号 | |
| 又は第四十二条の五第四項 | 若しくは第四十二条の五第四項 | |
| 若しくは第四十二条の十二の三第四項 | 、第四十二条の十二の三第四項若しくは旧効力措置法第四十二条の十第四項 | |
| 該当するものに | 該当するもの又は震災特例法第十七条の二第四項、第十七条の二の二第四項若しくは第十七条の二の三第四項の規定を適用したならばこれらの規定に規定する繰越税額控除限度超過額に該当するものに | |
| 第四項 | 青色申告書 | 法人税法第二条第三十一号に規定する確定申告書 |
| 法人税法第二条第三十二号 | 同条第三十二号 | |
| 第六十八条の十五の七第一項各号 | 改正法附則第三十四条第二項の規定により読み替えられた第六十八条の十五の七第一項各号 |
Supplementary Provisions, Article 24Transitional Measures Concerning Depreciation by Corporations
第二十四条（法人の減価償却に関する経過措置）
The provisions of Article 43, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (i) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item that a corporation makes an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this paragraph and the following paragraph) of on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the middle column of item (i) of the table in Article 43, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date.
The provisions of Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to items (ii) and (iii) of the table in that paragraph) apply to industrial machinery, etc. prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date.
Areas that, out of the districts listed in the first column of item (iii) of the table in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation, are deemed, pursuant to the provisions of Article 3, paragraph (4) of the Supplementary Provisions of the Okinawa Promotion Act Partial Amendment Act, to be a designated international logistics hub industrial cluster area (meaning an international logistics hub industrial cluster area designated pursuant to the provisions of Article 42, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa) are deemed to be districts listed in the first column of item (iii) of the table in Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of that Article (limited to the part pertaining to that item) apply.
旧租税特別措置法第四十五条第一項の表の第三号の第一欄に掲げる地区のうち沖縄振興特別措置法一部改正法附則第三条第四項の規定により指定国際物流拠点産業集積地域（新沖縄振興特別措置法第四十二条第一項の規定により指定された国際物流拠点産業集積地域をいう。）とみなされる地域は、新租税特別措置法第四十五条第一項の表の第三号の第一欄に掲げる地区とみなして、同条（同号に係る部分に限る。）の規定を適用する。
With regard to machinery and equipment, and buildings and their associated facilities, prescribed in Article 46, paragraph (1) of the Former Act on Special Measures Concerning Taxation held by a corporation that is a designated small and medium sized enterprise prescribed in that paragraph and that obtained, before the Effective Date, the approval referred to in that paragraph for the business foundation strengthening plan prescribed in that paragraph, the provisions of that Article remain in force. In this case, the phrase "Act on Special Measures for the Promotion and Development of Okinawa" in that paragraph is deemed to be replaced with "Act on Special Measures for the Promotion and Development of Okinawa prior to the amendment by the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 13 of 2012)".
旧租税特別措置法第四十六条第一項に規定する経営基盤強化計画につき同項の承認を施行日前に受けた同項に規定する指定中小企業者である法人の有する同項に規定する機械及び装置並びに建物及びその附属設備については、同条の規定は、なおその効力を有する。この場合において、同項中「沖縄振興特別措置法」とあるのは、「沖縄振興特別措置法の一部を改正する法律（平成二十四年法律第十三号）による改正前の沖縄振興特別措置法」とする。
With regard to machinery and equipment, and buildings and their associated facilities, prescribed in Article 46, paragraph (1) of the Former Act on Special Measures Concerning Taxation, which remains in force pursuant to the provisions of the preceding paragraph, the provisions of Article 61-3, paragraph (4), Article 64, paragraph (6) (including as applied mutatis mutandis pursuant to paragraph (9) of that Article, Article 64-2, paragraph (14) and Article 65, paragraph (10) of the New Act on Special Measures Concerning Taxation), Article 65-7, paragraph (7) (including as applied mutatis mutandis pursuant to paragraph (10) of that Article, Article 65-8, paragraph (16), Article 65-13, paragraphs (3) and (5) and Article 65-14, paragraph (15) of the New Act on Special Measures Concerning Taxation) and Article 67-4, paragraph (12) of the New Act on Special Measures Concerning Taxation, and Article 19, paragraph (6) of the New Earthquake Special Provisions Act (including as applied mutatis mutandis pursuant to paragraph (9) of that Article and Article 20, paragraph (15) of the New Earthquake Special Provisions Act) do not apply.
前項の規定によりなおその効力を有するものとされる旧租税特別措置法第四十六条第一項に規定する機械及び装置並びに建物及びその附属設備については、新租税特別措置法第六十一条の三第四項、第六十四条第六項（同条第九項並びに新租税特別措置法第六十四条の二第十四項及び第六十五条第十項において準用する場合を含む。）、第六十五条の七第七項（同条第十項並びに新租税特別措置法第六十五条の八第十六項、第六十五条の十三第三項及び第五項並びに第六十五条の十四第十五項において準用する場合を含む。）及び第六十七条の四第十二項並びに新震災特例法第十九条第六項（同条第九項及び新震災特例法第二十条第十五項において準用する場合を含む。）の規定は、適用しない。
The provisions of Article 47-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (3), item (ii)) apply to specified redevelopment buildings, etc. prescribed in paragraph (1) of that Article that a corporation acquires or newly constructs on or after the Effective Date.
新租税特別措置法第四十七条の二（第三項第二号に係る部分に限る。）の規定は、法人が施行日以後に取得又は新築をする同条第一項に規定する特定再開発建築物等について適用する。
Supplementary Provisions, Article 25Transitional Measures Concerning Reserves of Corporations
第二十五条（法人の準備金に関する経過措置）
The provisions of Article 57-7 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a designated company prescribed in paragraph (1) of that Article ending on or after July 1, 2012.
新租税特別措置法第五十七条の七の規定は、同条第一項に規定する指定会社の平成二十四年七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する。
The provisions then in force continue to govern the calculation of the amount of income for business years that began before the first day of the business year including the date specified in Article 1, item (xiii) of the Supplementary Provisions, of Japan Post Holdings Co., Ltd. which has set aside the social and regional contribution reserve referred to in Article 57-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation.
旧租税特別措置法第五十七条の九第一項の社会・地域貢献準備金を積み立てている日本郵政株式会社の附則第一条第十三号に定める日を含む事業年度開始の日前に開始した事業年度の所得の金額の計算については、なお従前の例による。
The amount of the social and regional contribution reserve prescribed in Article 57-9, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation that Japan Post Holdings Co., Ltd. holds on the first day of the business year including the date specified in Article 1, item (xiii) of the Supplementary Provisions is included in gross profit in calculating the amount of income for that business year.
日本郵政株式会社が附則第一条第十三号に定める日を含む事業年度開始の日において有する旧租税特別措置法第五十七条の九第一項第二号に規定する社会・地域貢献準備金の金額は、当該事業年度の所得の金額の計算上、益金の額に算入する。