Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条(施行期日)
This Act comes into effect on April 1, 2014; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
この法律は、平成二十六年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
Omitted
略
the following provisions: January 1, 2015;
次に掲げる規定 平成二十七年一月一日
Omitted
略
in Article 10, the amending provisions of Article 9-8 of the Act on Special Measures Concerning Taxation, the amending provisions of Article 10, paragraph (6) of that Act, the amending provisions of Article 10-6, paragraph (1) of that Act (limited to the part adding "90/100 of" to "the amount specified by Cabinet Order"), the amending provisions of Article 13, paragraph (1) of that Act (excluding the part replacing "March 31, 2014" with "March 31, 2016"), the amending provisions adding one item to Article 26, paragraph (2) of that Act, the amending provisions of Article 37-14 of that Act (excluding the part concerning paragraph (1) of that Article, the part concerning paragraph (4) of that Article (excluding the part replacing "paragraph (15)" with "paragraph (25)"), the part adding "; the same applies hereinafter in this Article" after "meaning one that is established" in paragraph (5), item (ii) of that Article, the part concerning item (iii) of that paragraph, the part concerning paragraph (6) of that Article and the part concerning paragraph (12) of that Article), the amending provisions of Article 39 of that Act, the amending provisions of Article 42-2-2, paragraph (1) of that Act, the amending provisions of paragraph (2) of that Article (limited to the part replacing "Article 37-14, paragraph (15)" with "Article 37-14, paragraph (25)"), the amending provisions of paragraph (3) of that Article (limited to the part replacing "Article 37-14, paragraph (15)" with "Article 37-14, paragraph (25)" and "Article 37-14, paragraphs (17) through (21)" with "Article 37-14, paragraphs (27) through (31)") and the amending provisions of Article 42-3, paragraph (4) of that Act, and the provisions of Article 50, Article 52, Article 53, paragraph (6), Article 56, Article 61 (excluding paragraph (4)), Article 63 and Article 162 (limited to the amending provisions of Article 9, paragraph (3) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013) (limited to the part replacing "paragraph (15)" with "paragraph (25)")) of the Supplementary Provisions; and
第十条中租税特別措置法第九条の八の改正規定、同法第十条第六項の改正規定、同法第十条の六第一項の改正規定(「政令で定める金額」の下に「の百分の九十」を加える部分に限る。)、同法第十三条第一項の改正規定(「平成二十六年三月三十一日」を「平成二十八年三月三十一日」に改める部分を除く。)、同法第二十六条第二項に一号を加える改正規定、同法第三十七条の十四の改正規定(同条第一項に係る部分、同条第四項に係る部分(「第十五項」を「第二十五項」に改める部分を除く。)、同条第五項第二号中「設けられるものをいう」の下に「。以下この条において同じ」を加える部分、同項第三号に係る部分、同条第六項に係る部分及び同条第十二項に係る部分を除く。)、同法第三十九条の改正規定、同法第四十二条の二の二第一項の改正規定、同条第二項の改正規定(「第三十七条の十四第十五項」を「第三十七条の十四第二十五項」に改める部分に限る。)、同条第三項の改正規定(「第三十七条の十四第十五項」を「第三十七条の十四第二十五項」に、「第三十七条の十四第十七項から第二十一項まで」を「第三十七条の十四第二十七項から第三十一項まで」に改める部分に限る。)及び同法第四十二条の三第四項の改正規定並びに附則第五十条、第五十二条、第五十三条第六項、第五十六条、第六十一条(第四項を除く。)、第六十三条及び第百六十二条(行政手続における特定の個人を識別するための番号の利用等に関する法律(平成二十五年法律第二十七号)第九条第三項の改正規定(「第十五項」を「第二十五項」に改める部分に限る。)に限る。)の規定
the following provisions: April 1, 2015;
次に掲げる規定 平成二十七年四月一日
Omitted
略
in Article 10, the amending provisions of the proviso to Article 66-4-2, paragraph (2) of the Act on Special Measures Concerning Taxation, the amending provisions of paragraph (4) of that Article, the amending provisions renumbering paragraph (5), item (v) of that Article as item (vi) of that paragraph and adding one item after item (iv) of that paragraph, the amending provisions of paragraph (6) of that Article (excluding the part adding "and local corporation tax" after "corporation tax"), the amending provisions of the proviso to Article 68-88-2, paragraph (2) of that Act, the amending provisions of paragraph (4) of that Article, the amending provisions renumbering paragraph (5), item (v) of that Article as item (vi) of that paragraph and adding one item after item (iv) of that paragraph, the amending provisions of paragraph (6) of that Article (excluding the part adding "and local corporation tax" after "corporation tax") and the amending provisions of Article 94, paragraph (2) of that Act, and the provisions of Article 91, paragraph (3) and Article 123, paragraph (3) of the Supplementary Provisions.
第十条中租税特別措置法第六十六条の四の二第二項ただし書の改正規定、同条第四項の改正規定、同条第五項第五号を同項第六号とし、同項第四号の次に一号を加える改正規定、同条第六項の改正規定(「法人税」の下に「及び地方法人税」を加える部分を除く。)、同法第六十八条の八十八の二第二項ただし書の改正規定、同条第四項の改正規定、同条第五項第五号を同項第六号とし、同項第四号の次に一号を加える改正規定、同条第六項の改正規定(「法人税」の下に「及び地方法人税」を加える部分を除く。)及び同法第九十四条第二項の改正規定並びに附則第九十一条第三項及び第百二十三条第三項の規定
Omitted
略
the following provisions: January 1, 2016;
次に掲げる規定 平成二十八年一月一日
Omitted
略
in Article 10, the amending provisions of Article 3, paragraph (3) of the Act on Special Measures Concerning Taxation, the amending provisions of Article 3-2 of that Act (including its caption), the amending provisions of Article 5-2, paragraph (6) of that Act, the amending provisions of Article 9, paragraph (3) of that Act, the amending provisions of Article 37-11 of that Act, the amending provisions of Article 37-15, paragraph (1) of that Act, the amending provisions of Article 41-12, paragraph (7), item (iii) of that Act, the amending provisions of Article 41-12-2, paragraph (6), item (i), (d) of that Act and the amending provisions of Article 41-13-3, paragraph (13) of that Act, and the provisions of Article 44 and Article 45, paragraph (4) of the Supplementary Provisions.
the following provisions: April 1, 2016;
次に掲げる規定 平成二十八年四月一日
Omitted
略
in Article 10, the amending provisions of the table of contents of the Act on Special Measures Concerning Taxation, the amending provisions of Article 2 of that Act, the amending provisions replacing "nonresident having a permanent establishment in Japan" with "nonresident having a permanent establishment" and "foreign corporation having a permanent establishment in Japan" with "foreign corporation having a permanent establishment" in Chapter II of that Act (excluding Article 3-2, Article 5-2, paragraph (6) and Article 41-21), the amending provisions of Article 3 of that Act (excluding the part concerning paragraph (3) of that Article), the amending provisions of Article 5-2 of that Act (excluding the part concerning paragraph (2) of that Article and the part concerning paragraph (6) of that Article), the amending provisions of Article 5-3 of that Act, the amending provisions of Article 6 of that Act (excluding the part concerning paragraph (9) of that Article), the amending provisions of Article 8-2 of that Act, the amending provisions of Article 8-4, paragraph (3), item (iv) of that Act, the amending provisions of Article 9-4, paragraph (4) of that Act, the amending provisions of Article 9-4-2 of that Act, the amending provisions of Article 9-6 of that Act, the amending provisions of Article 28-4, paragraph (5), item (iii) of that Act, the amending provisions of Article 31, paragraph (3), item (iv) of that Act, the amending provisions of Article 37-10, paragraph (6), item (vi) of that Act, the amending provisions of Article 37-12 of that Act, the amending provisions of Article 37-14-3 of that Act, the amending provisions of Article 37-14-4 of that Act, the amending provisions renumbering Chapter II, Section 4-2 of that Act as Section 4-3 of that Chapter and adding one Section after Section 4 of that Chapter, the amending provisions of Article 41-9, paragraph (4) of that Act, the amending provisions of Article 41-10 of that Act (including its caption), the amending provisions of Article 41-11 of that Act (including its caption), the amending provisions of Article 41-12, paragraph (4) of that Act, the amending provisions of Article 41-12-2 of that Act (excluding the part concerning paragraph (6), item (i), (d) of that Article), the amending provisions of Article 41-13, paragraph (5) of that Act, the amending provisions of Article 41-13-2 of that Act, the amending provisions of Article 41-13-3 of that Act (excluding the part concerning paragraph (13) of that Article), the amending provisions of Article 41-14, paragraph (2), item (v) of that Act, the amending provisions of Article 41-15-3 of that Act, the amending provisions of Article 41-19, paragraph (1) of that Act (limited to the part replacing "Article 165" with "Article 165, paragraph (1)"), the amending provisions adding one Article after Article 41-19-4 of that Act, the amending provisions of Article 41-21 of that Act, the amending provisions of Article 41-22 of that Act, the amending provisions of Article 42 of that Act, the amending provisions of Article 42-2 of that Act (excluding the part concerning paragraph (8) of that Article), the amending provisions of Article 42-3, paragraph (1) of that Act, the amending provisions of Article 42-4, paragraph (1) of that Act (limited to the part adding "and, if that corporation is a foreign corporation, the head office, etc. prescribed in Article 138, paragraph (1), item (i) of the Corporation Tax Act" after "consolidated corporation"), the amending provisions of Article 42-5, paragraph (13) of that Act, the amending provisions of Article 42-6, paragraph (10) of that Act (excluding the part replacing "paragraph (2) or paragraph (3)" with "paragraphs (7) through (9)", the part replacing "Article 42-6, paragraph (2) or (3)" with "Article 42-6, paragraphs (7) through (9)", "並びに" (and, joining larger groups) with "及び" (and), "Article 42-6, paragraphs (2) and (3)" with "Article 42-6, paragraphs (7) through (9)" and "paragraphs (2) and (3) of that Article" with "paragraphs (7) through (9) of that Article", and the part renumbering that paragraph as paragraph (19) of that Article), the amending provisions of Article 42-9, paragraph (7) of that Act, the amending provisions of Article 42-11, paragraph (10) of that Act (excluding the part renumbering that paragraph as paragraph (11) of that Article), the amending provisions of Article 42-12-4, paragraph (2), item (iii) of that Act (excluding the part replacing "the following item and item (v)" with "hereinafter in this paragraph"), the amending provisions of paragraph (6) of that Article, the amending provisions of Article 61-3, paragraph (1) of that Act (excluding the part replacing "qualified in-kind distribution" with "distribution in kind prescribed in Article 2, item (xii)-6 of the Corporation Tax Act"), the amending provisions of Article 62-3, paragraph (2), item (i), (a), 2. of that Act, the amending provisions of Article 63, paragraph (2), item (i) of that Act, the amending provisions of Article 66-3 of that Act (limited to the part replacing "Article 145, paragraph (1)" with "Article 144-8"), the amending provisions of Article 66-4, paragraph (1) of that Act, the amending provisions of paragraph (3) of that Article, the amending provisions of paragraph (21) of that Article (excluding the part adding "and delinquent tax on local corporation tax" after "delinquent tax"), the amending provisions adding one Article after Article 66-4-2 in Chapter III, Section 7-2 of that Act, the amending provisions of Article 66-5 of that Act, the amending provisions of Article 66-5-2 of that Act, the amending provisions of Article 66-5-3, paragraph (10) of that Act, the amending provisions of Article 66-7, paragraph (1) of that Act (limited to the part replacing "paragraph (13)" with "paragraph (21)"), the amending provisions of Article 66-9-3, paragraph (1) of that Act (limited to the part replacing "paragraph (13)" with "paragraph (21)"), the amending provisions of Articles 67-8 through 67-11 of that Act, the amending provisions of Article 67-16 of that Act, the amending provisions of Article 67-17 of that Act (including its caption), the amending provisions adding one Article after that Article, the amending provisions of Article 68-3 of that Act, the amending provisions of Article 68-3-2 of that Act, the amending provisions of Article 68-3-3 of that Act (excluding the part concerning paragraph (1) of that Article), the amending provisions of Article 68-3-4, paragraph (3) of that Act, the amending provisions renumbering that paragraph as paragraph (5) of that Article and adding two paragraphs after paragraph (2) of that Article, the amending provisions of Article 68-88, paragraph (1) of that Act, the amending provisions of paragraph (3) of that Article, the amending provisions of paragraph (22) of that Article (excluding the part adding "and delinquent tax on local corporation tax" after "delinquent tax"), the amending provisions of Article 68-91, paragraph (1) of that Act (limited to the part replacing "paragraph (12)" with "paragraph (14)"), the amending provisions of Article 68-93-3, paragraph (1) of that Act (limited to the part replacing "paragraph (12)" with "paragraph (14)"), the amending provisions adding one Article after Article 68-107 of that Act, the amending provisions of Article 68-110 of that Act and the amending provisions of Article 68-111 of that Act, and the provisions of Article 43, Article 45 (excluding paragraph (4)), Article 46, paragraphs (1) through (3), Articles 47 through 49, Article 62, Article 66, Articles 68 through 75, Article 91, paragraphs (1) and (2), Articles 92 through 94, Article 98, Articles 100 through 103, Article 104, paragraphs (2) through (4), Article 105, Article 123, paragraphs (1) and (2) and Articles 125 through 127 of the Supplementary Provisions.
第十条中租税特別措置法の目次の改正規定、同法第二条の改正規定、同法第二章(第三条の二、第五条の二第六項及び第四十一条の二十一を除く。)中「国内に恒久的施設を有する非居住者」を「恒久的施設を有する非居住者」に、「国内に恒久的施設を有する外国法人」を「恒久的施設を有する外国法人」に改める改正規定、同法第三条の改正規定(同条第三項に係る部分を除く。)、同法第五条の二の改正規定(同条第二項に係る部分及び同条第六項に係る部分を除く。)、同法第五条の三の改正規定、同法第六条の改正規定(同条第九項に係る部分を除く。)、同法第八条の二の改正規定、同法第八条の四第三項第四号の改正規定、同法第九条の四第四項の改正規定、同法第九条の四の二の改正規定、同法第九条の六の改正規定、同法第二十八条の四第五項第三号の改正規定、同法第三十一条第三項第四号の改正規定、同法第三十七条の十第六項第六号の改正規定、同法第三十七条の十二の改正規定、同法第三十七条の十四の三の改正規定、同法第三十七条の十四の四の改正規定、同法第二章第四節の二を同章第四節の三とし、同章第四節の次に一節を加える改正規定、同法第四十一条の九第四項の改正規定、同法第四十一条の十(見出しを含む。)の改正規定、同法第四十一条の十一(見出しを含む。)の改正規定、同法第四十一条の十二第四項の改正規定、同法第四十一条の十二の二の改正規定(同条第六項第一号ニに係る部分を除く。)、同法第四十一条の十三第五項の改正規定、同法第四十一条の十三の二の改正規定、同法第四十一条の十三の三の改正規定(同条第十三項に係る部分を除く。)、同法第四十一条の十四第二項第五号の改正規定、同法第四十一条の十五の三の改正規定、同法第四十一条の十九第一項の改正規定(「第百六十五条」を「第百六十五条第一項」に改める部分に限る。)、同法第四十一条の十九の四の次に一条を加える改正規定、同法第四十一条の二十一の改正規定、同法第四十一条の二十二の改正規定、同法第四十二条の改正規定、同法第四十二条の二の改正規定(同条第八項に係る部分を除く。)、同法第四十二条の三第一項の改正規定、同法第四十二条の四第一項の改正規定(「連結法人」の下に「及び当該法人が外国法人である場合の法人税法第百三十八条第一項第一号に規定する本店等」を加える部分に限る。)、同法第四十二条の五第十三項の改正規定、同法第四十二条の六第十項の改正規定(「第二項又は第三項」を「第七項から第九項まで」に改める部分、「第四十二条の六第二項若しくは第三項」を「第四十二条の六第七項から第九項まで」に、「並びに」を「及び」に、「第四十二条の六第二項及び第三項」を「第四十二条の六第七項から第九項まで」に、「同条第二項及び第三項」を「同条第七項から第九項まで」に改める部分及び同項を同条第十九項とする部分を除く。)、同法第四十二条の九第七項の改正規定、同法第四十二条の十一第十項の改正規定(同項を同条第十一項とする部分を除く。)、同法第四十二条の十二の四第二項第三号の改正規定(「次号及び第五号」を「以下この項」に改める部分を除く。)、同条第六項の改正規定、同法第六十一条の三第一項の改正規定(「適格現物分配」を「法人税法第二条第十二号の六に規定する現物分配」に改める部分を除く。)、同法第六十二条の三第二項第一号イ(2)の改正規定、同法第六十三条第二項第一号の改正規定、同法第六十六条の三の改正規定(「第百四十五条第一項」を「第百四十四条の八」に改める部分に限る。)、同法第六十六条の四第一項の改正規定、同条第三項の改正規定、同条第二十一項の改正規定(「延滞税」の下に「及び地方法人税に係る延滞税」を加える部分を除く。)、同法第三章第七節の二中第六十六条の四の二の次に一条を加える改正規定、同法第六十六条の五の改正規定、同法第六十六条の五の二の改正規定、同法第六十六条の五の三第十項の改正規定、同法第六十六条の七第一項の改正規定(「第十三項」を「第二十一項」に改める部分に限る。)、同法第六十六条の九の三第一項の改正規定(「第十三項」を「第二十一項」に改める部分に限る。)、同法第六十七条の八から第六十七条の十一までの改正規定、同法第六十七条の十六の改正規定、同法第六十七条の十七(見出しを含む。)の改正規定、同条の次に一条を加える改正規定、同法第六十八条の三の改正規定、同法第六十八条の三の二の改正規定、同法第六十八条の三の三の改正規定(同条第一項に係る部分を除く。)、同法第六十八条の三の四第三項の改正規定、同項を同条第五項とし、同条第二項の次に二項を加える改正規定、同法第六十八条の八十八第一項の改正規定、同条第三項の改正規定、同条第二十二項の改正規定(「延滞税」の下に「及び地方法人税に係る延滞税」を加える部分を除く。)、同法第六十八条の九十一第一項の改正規定(「第十二項」を「第十四項」に改める部分に限る。)、同法第六十八条の九十三の三第一項の改正規定(「第十二項」を「第十四項」に改める部分に限る。)、同法第六十八条の百七の次に一条を加える改正規定、同法第六十八条の百十の改正規定及び同法第六十八条の百十一の改正規定並びに附則第四十三条、第四十五条(第四項を除く。)、第四十六条第一項から第三項まで、第四十七条から第四十九条まで、第六十二条、第六十六条、第六十八条から第七十五条まで、第九十一条第一項及び第二項、第九十二条から第九十四条まで、第九十八条、第百条から第百三条まで、第百四条第二項から第四項まで、第百五条、第百二十三条第一項及び第二項並びに第百二十五条から第百二十七条までの規定
the following provisions: January 1, 2017;
次に掲げる規定 平成二十九年一月一日
Omitted
略
in Article 10, the amending provisions of Article 10, paragraph (1) of the Act on Special Measures Concerning Taxation, the amending provisions of Article 10-5-3, paragraph (2), item (iii) of that Act (excluding the part replacing "the following item and item (v)" with "hereinafter in this paragraph"), the amending provisions of Article 28-4, paragraph (1) of that Act, the amending provisions of Article 31, paragraph (1) of that Act and the amending provisions of Article 33, paragraph (3), item (i) of that Act.
第十条中租税特別措置法第十条第一項の改正規定、同法第十条の五の三第二項第三号の改正規定(「次号及び第五号」を「以下この項」に改める部分を除く。)、同法第二十八条の四第一項の改正規定、同法第三十一条第一項の改正規定及び同法第三十三条第三項第一号の改正規定
Omitted
略
the following provisions: the date on which the provisions set forth in Article 1, item (iii) of the Supplementary Provisions of the Act Partially Amending the Financial Instruments and Exchange Act, etc. (Act No. 45 of 2013) come into effect;
次に掲げる規定 金融商品取引法等の一部を改正する法律(平成二十五年法律第四十五号)附則第一条第三号に掲げる規定の施行の日
Omitted
略
in Article 10, the amending provisions of Article 5-2, paragraph (2) of the Act on Special Measures Concerning Taxation, the amending provisions of Article 9, paragraph (1), item (i) of that Act, the amending provisions of Article 37-10, paragraph (2), item (i) of that Act, the amending provisions of Article 40-4, paragraph (8) and Article 40-7, paragraph (9) of that Act, the amending provisions of Article 66-6, paragraph (8) of that Act, the amending provisions of Article 66-9-2, paragraph (9) of that Act, the amending provisions of Article 67-15, paragraph (2) of that Act, the amending provisions of Article 68-90, paragraph (8) of that Act, the amending provisions of Article 68-93-2, paragraph (9) of that Act and the amending provisions of Article 83-2, paragraph (3), item (i), (c) of that Act.
第十条中租税特別措置法第五条の二第二項の改正規定、同法第九条第一項第一号の改正規定、同法第三十七条の十第二項第一号の改正規定、同法第四十条の四第八項及び第四十条の七第九項の改正規定、同法第六十六条の六第八項の改正規定、同法第六十六条の九の二第九項の改正規定、同法第六十七条の十五第二項の改正規定、同法第六十八条の九十第八項の改正規定、同法第六十八条の九十三の二第九項の改正規定並びに同法第八十三条の二第三項第一号ハの改正規定
Omitted
略
the following provisions: the date on which the Local Corporation Tax Act comes into effect.
次に掲げる規定 地方法人税法の施行の日
Omitted
略
in Article 10, the amending provisions of Article 1 of the Act on Special Measures Concerning Taxation, the amending provisions of Article 42-4, paragraph (18) of that Act, the amending provisions of Article 42-5, paragraph (14) of that Act, the amending provisions of Article 42-6, paragraph (11) of that Act (limited to the part adding "and the Local Corporation Tax Act" after "the Corporation Tax Act" and replacing "of that Act" with "of the Corporation Tax Act", and the part replacing "the provisions of that Act" with "the provisions of that Act and the Local Corporation Tax Act"), the amending provisions of Article 42-9, paragraph (8) of that Act, the amending provisions of Article 42-11, paragraph (11) of that Act (excluding the part renumbering that paragraph as paragraph (12) of that Article), the amending provisions of Article 42-12-3, paragraph (11) of that Act, the amending provisions of Article 62, paragraph (7) of that Act, the amending provisions of Article 62-3, paragraph (12) of that Act, the amending provisions of Article 66-3 of that Act (excluding the part replacing "Article 145, paragraph (1)" with "Article 144-8"), the amending provisions of Article 66-4, paragraph (16) of that Act, the amending provisions of paragraph (17) of that Article, the amending provisions of paragraphs (18) and (20) of that Article, the amending provisions of paragraph (21) of that Article (limited to the part adding "and delinquent tax on local corporation tax" after "delinquent tax"), the amending provisions of Article 66-4-2, paragraph (1) of that Act, the amending provisions of paragraph (5), items (iii) and (iv) of that Article, the amending provisions of paragraph (6) of that Article (limited to the part adding "and local corporation tax" after "corporation tax"), the amending provisions of paragraph (7) of that Article, the amending provisions of Article 66-7, paragraph (1) of that Act (excluding the part replacing "paragraph (13)" with "paragraph (21)"), the amending provisions of Article 66-9-3, paragraph (1) of that Act (excluding the part replacing "paragraph (13)" with "paragraph (21)"), the amending provisions of Article 66-11-2, paragraph (5) of that Act, the amending provisions of Article 68-8, paragraph (5) of that Act, the amending provisions of Article 68-9, paragraph (17) of that Act, the amending provisions of paragraph (18) of that Article, the amending provisions of Article 68-10, paragraph (14) of that Act, the amending provisions of paragraph (15) of that Article, the amending provisions of Article 68-11, paragraph (12) of that Act (excluding the part replacing "of paragraph (5)" with "of paragraph (12)", the part replacing "Article 68-11, paragraph (5)" with "Article 68-11, paragraph (12)" and the part renumbering that paragraph as paragraph (21) of that Article), the amending provisions of paragraph (11) of that Article (excluding the part replacing "paragraph (2) or paragraph (3)" with "paragraphs (7) through (9)", the part replacing "Article 68-11, paragraph (2) or (3)" with "Article 68-11, paragraphs (7) through (9)", "並びに" (and, joining larger groups) with "及び" (and), "Article 68-11, paragraphs (2) and (3)" with "Article 68-11, paragraphs (7) through (9)" and "paragraphs (2) and (3) of that Article" with "paragraphs (7) through (9) of that Article", and the part renumbering that paragraph as paragraph (20) of that Article), the amending provisions of Article 68-13, paragraph (8) of that Act, the amending provisions of paragraph (9) of that Article, the amending provisions of Article 68-15, paragraph (11) of that Act, the amending provisions of paragraph (12) of that Article, the amending provisions of Article 68-15-2, paragraph (6) of that Act, the amending provisions of Article 68-15-3, paragraph (8) of that Act, the amending provisions of Article 68-15-4, paragraph (11) of that Act, the amending provisions of paragraph (12) of that Article, the amending provisions of Article 68-15-5, paragraph (6) of that Act, the amending provisions of Article 68-67, paragraph (6) of that Act, the amending provisions of Article 68-68, paragraph (12) of that Act, the amending provisions of Article 68-87 of that Act, the amending provisions of Article 68-88, paragraph (17) of that Act, the amending provisions of paragraph (18) of that Article, the amending provisions of paragraphs (19) and (21) of that Article, the amending provisions of paragraph (22) of that Article (limited to the part adding "and delinquent tax on local corporation tax" after "delinquent tax"), the amending provisions of Article 68-88-2, paragraph (1) of that Act, the amending provisions of paragraph (5), items (iii) and (iv) of that Article, the amending provisions of paragraph (6) of that Article (limited to the part adding "and local corporation tax" after "corporation tax"), the amending provisions of paragraph (7) of that Article, the amending provisions of Article 68-91, paragraph (1) of that Act (excluding the part replacing "paragraph (12)" with "paragraph (14)"), the amending provisions of Article 68-93-3, paragraph (1) of that Act (excluding the part replacing "paragraph (12)" with "paragraph (14)"), the amending provisions of Article 68-108, paragraph (3) of that Act and the amending provisions of Article 93, paragraph (1), item (ii) of that Act, and the provisions of Articles 95, 96 and 135 and Article 156 (limited to the amending provisions of Article 2, paragraph (1), item (i) of the Act on Ensuring Transparency, etc. in the Application of Special Measures Concerning Taxation) of the Supplementary Provisions;
第十条中租税特別措置法第一条の改正規定、同法第四十二条の四第十八項の改正規定、同法第四十二条の五第十四項の改正規定、同法第四十二条の六第十一項の改正規定(「法人税法」の下に「及び地方法人税法」を加え、「ついては、同法」を「ついては、法人税法」に改める部分及び「同法の規定」を「同法及び地方法人税法の規定」に改める部分に限る。)、同法第四十二条の九第八項の改正規定、同法第四十二条の十一第十一項の改正規定(同項を同条第十二項とする部分を除く。)、同法第四十二条の十二の三第十一項の改正規定、同法第六十二条第七項の改正規定、同法第六十二条の三第十二項の改正規定、同法第六十六条の三の改正規定(「第百四十五条第一項」を「第百四十四条の八」に改める部分を除く。)、同法第六十六条の四第十六項の改正規定、同条第十七項の改正規定、同条第十八項及び第二十項の改正規定、同条第二十一項の改正規定(「延滞税」の下に「及び地方法人税に係る延滞税」を加える部分に限る。)、同法第六十六条の四の二第一項の改正規定、同条第五項第三号及び第四号の改正規定、同条第六項の改正規定(「法人税」の下に「及び地方法人税」を加える部分に限る。)、同条第七項の改正規定、同法第六十六条の七第一項の改正規定(「第十三項」を「第二十一項」に改める部分を除く。)、同法第六十六条の九の三第一項の改正規定(「第十三項」を「第二十一項」に改める部分を除く。)、同法第六十六条の十一の二第五項の改正規定、同法第六十八条の八第五項の改正規定、同法第六十八条の九第十七項の改正規定、同条第十八項の改正規定、同法第六十八条の十第十四項の改正規定、同条第十五項の改正規定、同法第六十八条の十一第十二項の改正規定(「第五項の」を「第十二項の」に改める部分、「第六十八条の十一第五項」を「第六十八条の十一第十二項」に改める部分及び同項を同条第二十一項とする部分を除く。)、同条第十一項の改正規定(「第二項又は第三項」を「第七項から第九項まで」に改める部分、「第六十八条の十一第二項若しくは第三項」を「第六十八条の十一第七項から第九項まで」に、「並びに」を「及び」に、「第六十八条の十一第二項及び第三項」を「第六十八条の十一第七項から第九項まで」に、「同条第二項及び第三項」を「同条第七項から第九項まで」に改める部分及び同項を同条第二十項とする部分を除く。)、同法第六十八条の十三第八項の改正規定、同条第九項の改正規定、同法第六十八条の十五第十一項の改正規定、同条第十二項の改正規定、同法第六十八条の十五の二第六項の改正規定、同法第六十八条の十五の三第八項の改正規定、同法第六十八条の十五の四第十一項の改正規定、同条第十二項の改正規定、同法第六十八条の十五の五第六項の改正規定、同法第六十八条の六十七第六項の改正規定、同法第六十八条の六十八第十二項の改正規定、同法第六十八条の八十七の改正規定、同法第六十八条の八十八第十七項の改正規定、同条第十八項の改正規定、同条第十九項及び第二十一項の改正規定、同条第二十二項の改正規定(「延滞税」の下に「及び地方法人税に係る延滞税」を加える部分に限る。)、同法第六十八条の八十八の二第一項の改正規定、同条第五項第三号及び第四号の改正規定、同条第六項の改正規定(「法人税」の下に「及び地方法人税」を加える部分に限る。)、同条第七項の改正規定、同法第六十八条の九十一第一項の改正規定(「第十二項」を「第十四項」に改める部分を除く。)、同法第六十八条の九十三の三第一項の改正規定(「第十二項」を「第十四項」に改める部分を除く。)、同法第六十八条の百八第三項の改正規定並びに同法第九十三条第一項第二号の改正規定並びに附則第九十五条、第九十六条、第百三十五条及び第百五十六条(租税特別措置の適用状況の透明化等に関する法律第二条第一項第一号の改正規定に限る。)の規定
Omitted
略
in Article 15, the amending provisions of Article 55 of the Supplementary Provisions 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) (limited to the part replacing "are deemed to be replaced with the terms and phrases listed in the right-hand column of that table" with "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 (Act No. 11 of 2014) in the case where the provisions of that Article apply are specified by Cabinet Order") and the amending provisions of Article 72 of the Supplementary Provisions of that Act (limited to the part replacing "are deemed to be replaced with the terms and phrases listed in the right-hand column of that table" with "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" and the part amending the row for paragraph (14) in the table in that Article as follows);
第十五条中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)附則第五十五条の改正規定(「とする」を「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」に改める部分に限る。)及び同法附則第七十二条の改正規定(「とする」を「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」に改める部分及び同条の表第十四項の項を次のように改める部分に限る。)
in Article 16, the amending provisions of Article 22, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012) (limited to the part replacing "are deemed to be replaced with the words in the right-hand column of the table" with "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") and the amending provisions of Article 33, paragraph (1) of the Supplementary Provisions of that Act (limited to the part replacing "are deemed to be replaced with the terms listed in the right-hand column of that table" with "are deemed to be replaced with the terms listed in the right-hand column of that table, and beyond what is provided for herein, necessary matters concerning 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" and the part amending the rows for paragraph (11) and paragraph (12) in the table in that paragraph as follows);
第十六条中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改正規定(「とする」を「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」に改める部分に限る。)及び同法附則第三十三条第一項の改正規定(「とする」を「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」に改める部分並びに同項の表第十一項の項及び第十二項の項を次のように改める部分に限る。)
in Article 17, the amending provisions of the row for paragraph (13) in the table in Article 75 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 2013).
第十七条中所得税法等の一部を改正する法律(平成二十五年法律第五号)附則第七十五条の表第十三項の項の改正規定
Omitted
略
in Article 10, the amending provisions of Article 6, paragraph (9) of the Act on Special Measures Concerning Taxation and the amending provisions of Article 42-2, paragraph (8) of that Act, and the provisions of Article 46, paragraph (4) of the Supplementary Provisions: the date on which the provisions set forth in Article 1, item (iv) of the Supplementary Provisions of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures come into effect;
第十条中租税特別措置法第六条第九項の改正規定及び同法第四十二条の二第八項の改正規定並びに附則第四十六条第四項の規定 行政手続における特定の個人を識別するための番号の利用等に関する法律附則第一条第四号に掲げる規定の施行の日
in Article 10, the amending provisions of Article 14-2, paragraph (1) of the Act on Special Measures Concerning Taxation, the amending provisions of paragraph (2) of that Article (excluding the part concerning item (ii) of that paragraph), the amending provisions of Article 33-3, paragraph (1) of that Act, the amending provisions of Article 34-2, paragraph (2), item (viii) of that Act, the amending provisions of item (xiii), (b) of that paragraph, the amending provisions of Article 47-2, paragraph (1) of that Act, the amending provisions of paragraph (3) of that Article (excluding the part concerning item (ii) of that paragraph), the amending provisions of Article 65-4, paragraph (1), item (viii) of that Act, the amending provisions of item (xiii), (b) of that paragraph, the amending provisions of Article 68-35, paragraph (1) of that Act, the amending provisions of paragraph (3) of that Article (excluding the part concerning item (ii) of that paragraph) and the amending provisions adding one Article after Article 81 of that Act, and the provisions of Article 53, paragraph (8), Article 84, paragraph (8) and Article 115, paragraph (8) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Vitalization in City Center (Act No. 30 of 2014) comes into effect;
第十条中租税特別措置法第十四条の二第一項の改正規定、同条第二項の改正規定(同項第二号に係る部分を除く。)、同法第三十三条の三第一項の改正規定、同法第三十四条の二第二項第八号の改正規定、同項第十三号ロの改正規定、同法第四十七条の二第一項の改正規定、同条第三項の改正規定(同項第二号に係る部分を除く。)、同法第六十五条の四第一項第八号の改正規定、同項第十三号ロの改正規定、同法第六十八条の三十五第一項の改正規定、同条第三項の改正規定(同項第二号に係る部分を除く。)及び同法第八十一条の次に一条を加える改正規定並びに附則第五十三条第八項、第八十四条第八項及び第百十五条第八項の規定 中心市街地の活性化に関する法律の一部を改正する法律(平成二十六年法律第三十号)の施行の日
the following provisions: the date on which the provisions set forth in Article 1, item (i) of the Supplementary Provisions of the National Strategic Special Zones Act (Act No. 107 of 2013) come into effect, or the date on which this Act comes into effect, whichever is later;
次に掲げる規定 国家戦略特別区域法(平成二十五年法律第百七号)附則第一条第一号に掲げる規定の施行の日又はこの法律の施行の日のいずれか遅い日
in Article 10, the amending provisions of Article 14-2, paragraph (2), item (ii) of the Act on Special Measures Concerning Taxation, the amending provisions of Article 42-4, paragraph (1) of that Act (limited to the part adding ", Article 42-10, paragraphs (2), (3) and (5)" after "Article 42-9"), the amending provisions of paragraph (11) of that Article (limited to the part adding ", Article 42-10, paragraph (5)" after "Article 42-9, paragraph (4)"), the amending provisions of Article 42-5, paragraph (2) of that Act (limited to the part adding ", Article 42-10, paragraphs (2), (3) and (5)" after "Article 42-9"), the amending provisions of paragraph (5) of that Article (limited to the part adding ", Article 42-10, paragraph (5)" after "Article 42-9, paragraph (4)"), the amending provisions of Article 42-6, paragraph (5) of that Act (limited to the part adding ", Article 42-10, paragraph (5)" after "Article 42-9, paragraph (4)"), the amending provisions of paragraph (2) of that Article (limited to the part adding ", Article 42-10, paragraphs (2), (3) and (5)" after "Article 42-9"), the amending provisions of Article 42-9, paragraph (1) of that Act (limited to the part replacing "Article 42-11, paragraph (2)" with "paragraphs (2), (3) and (5) of the following Article, Article 42-11, paragraph (2)"), the amending provisions of paragraph (4) of that Article (limited to the part replacing "Article 42-11, paragraph (5)," with "paragraph (5) of the following Article, Article 42-11, paragraph (5) and" and deleting ", Article 67-2, paragraph (1) and Article 68, paragraph (1)"), the amending provisions of Article 42-10 of that Act, the amending provisions of Article 42-11, paragraph (1) of that Act (limited to the part replacing "paragraph (9)" with "paragraph (10)"), the amending provisions of paragraph (5) of that Article (limited to the part replacing "Article 42-12-3, paragraph (5), Article 67-2, paragraph (1) and Article 68, paragraph (1)" with "paragraph (5) of the preceding Article and Article 42-12-3, paragraph (5)"), the amending provisions of paragraph (12) of that Article, the amending provisions renumbering that paragraph as paragraph (13) of that Article, the amending provisions of paragraph (11) of that Article (limited to the part renumbering that paragraph as paragraph (12) of that Article), the amending provisions renumbering paragraph (10) of that Article as paragraph (11) of that Article, moving paragraphs (7) through (9) of that Article down by one paragraph each and adding one paragraph after paragraph (6) of that Article, the amending provisions of Article 42-12, paragraph (1) of that Act (limited to the part adding ", Article 42-10, paragraphs (2), (3) and (5)" after "Article 42-9"), the amending provisions of Article 42-12-2, paragraph (2) of that Act (limited to the part adding ", Article 42-10, paragraphs (2), (3) and (5)" after "Article 42-9"), the amending provisions of paragraph (3), item (ii), (a) of that Article (limited to the part replacing "Article 42-11, paragraph (1)" with "Article 42-10, paragraph (1), Article 42-11, paragraph (1)"), the amending provisions of Article 42-12-3, paragraph (2) of that Act (limited to the part adding ", Article 42-10, paragraphs (2), (3) and (5)" after "Article 42-9"), the amending provisions of paragraph (5) of that Article (limited to the part replacing "Article 42-11, paragraph (5), Article 67-2, paragraph (1) and Article 68, paragraph (1)" with "Article 42-10, paragraph (5) and Article 42-11, paragraph (5)"), the amending provisions of Article 42-12-4, paragraph (1) of that Act (limited to the part adding ", Article 42-10, paragraphs (2), (3) and (5)" after "Article 42-9"), the amending provisions of Article 42-13, paragraph (1) of that Act (limited to the part adding "Article 42-10, paragraphs (2), (3) and (5)," after "Article 42-9," and the part adding one item after item (vi) of that paragraph), the amending provisions of paragraph (2) of that Article (limited to the part adding ", Article 42-10, paragraph (3)" after "Article 42-9, paragraph (2)"), the amending provisions of paragraph (3) of that Article (limited to the part adding ", Article 42-10, paragraph (4)" after "Article 42-9, paragraph (3)"), the amending provisions of Article 47-2, paragraph (3), item (ii) of that Act, the amending provisions of Article 52-2, paragraph (1) of that Act (limited to the part replacing "Article 42-11, paragraph (1)" with "Article 42-10, paragraph (1), Article 42-11, paragraph (1)"), the amending provisions of Article 53, paragraph (1), item (ii) of that Act (limited to the part adding ", Article 42-10" after "Article 42-6"), the amending provisions of Article 60-2 of that Act (excluding the part replacing "March 31, 2014" with "March 31, 2016" in paragraph (1) of that Article), the amending provisions of Article 62, paragraph (1) of that Act (limited to the part adding ", Article 42-10, paragraph (5)" after "Article 42-9, paragraph (4)"), the amending provisions of Article 62-3, paragraph (1) of that Act (limited to the part adding ", Article 42-10, paragraph (5)" after "Article 42-9, paragraph (4)"), the amending provisions of paragraph (8) of that Article (limited to the part adding ", Article 42-10, paragraph (5)" after "Article 42-9, paragraph (4)"), the amending provisions of Article 63, paragraph (1) of that Act (limited to the part adding ", Article 42-10, paragraph (5)" after "Article 42-9, paragraph (4)"), the amending provisions of Article 68-3-4, paragraph (2) of that Act (limited to the part adding ", Article 42-10, paragraph (3)" after "Article 42-9, paragraph (2)"), the amending provisions of Article 68-9, paragraph (1) of that Act (limited to the part adding ", Article 68-14, paragraphs (2), (3) and (5)" after "Article 68-13"), the amending provisions of paragraph (11) of that Article (limited to the part adding ", Article 68-14, paragraph (5)" after "Article 68-13, paragraph (4)"), the amending provisions of Article 68-10, paragraph (2) of that Act (limited to the part adding ", Article 68-14, paragraphs (2), (3) and (5)" after "Article 68-13"), the amending provisions of paragraph (5) of that Article (limited to the part adding ", Article 68-14, paragraph (5)" after "Article 68-13, paragraph (4)"), the amending provisions of Article 68-11, paragraph (5) of that Act (limited to the part adding ", Article 68-14, paragraph (5)" after "Article 68-13, paragraph (4)"), the amending provisions of paragraph (2) of that Article (limited to the part adding ", Article 68-14, paragraphs (2), (3) and (5)" after "Article 68-13"), the amending provisions of Article 68-13, paragraph (1) of that Act (limited to the part replacing "Article 68-15, paragraph (2)" with "paragraphs (2), (3) and (5) of the following Article, Article 68-15, paragraph (2)"), the amending provisions of paragraph (4) of that Article (limited to the part replacing "Article 68-15, paragraph (5)" with "paragraph (5) of the following Article, Article 68-15, paragraph (5)"), the amending provisions of Article 68-14 of that Act, the amending provisions of Article 68-15, paragraph (2) of that Act (limited to the part adding ", paragraphs (2), (3) and (5) of the preceding Article" after "Article 68-13"), the amending provisions of paragraph (5) of that Article (limited to the part adding ", paragraph (5) of the preceding Article" after "Article 68-13, paragraph (4)"), the amending provisions of paragraph (7) of that Article, the amending provisions of Article 68-15-2, paragraph (1) of that Act (limited to the part adding ", Article 68-14, paragraphs (2), (3) and (5)" after "Article 68-13"), the amending provisions of Article 68-15-3, paragraph (2) of that Act (limited to the part adding ", Article 68-14, paragraphs (2), (3) and (5)" after "Article 68-13"), the amending provisions of Article 68-15-4, paragraph (2) of that Act (limited to the part adding ", Article 68-14, paragraphs (2), (3) and (5)" after "Article 68-13"), the amending provisions of paragraph (5) of that Article (limited to the part adding ", Article 68-14, paragraph (5)" after "Article 68-13, paragraph (4)"), the amending provisions of Article 68-15-5, paragraph (1) of that Act (limited to the part adding ", Article 68-14, paragraphs (2), (3) and (5)" after "Article 68-13"), the amending provisions of Article 68-15-6, paragraph (1) of that Act (limited to the part adding "Article 68-14, paragraphs (2), (3) and (5)," after "Article 68-13," and the part adding one item after item (vi) of that paragraph), the amending provisions of paragraph (2) of that Article (limited to the part adding ", Article 68-14, paragraph (3)" after "Article 68-13, paragraph (2)"), the amending provisions of paragraph (3) of that Article (limited to the part adding ", Article 68-14, paragraph (4)" after "Article 68-13, paragraph (3)"), the amending provisions of Article 68-35, paragraph (3), item (ii) of that Act, the amending provisions of Article 68-40, paragraph (1) of that Act (limited to the part replacing "Article 68-15, paragraph (1)" with "Article 68-14, paragraph (1), Article 68-15, paragraph (1)"), the amending provisions of Article 68-42, paragraph (1), item (ii) of that Act (limited to the part adding ", Article 68-14" after "Article 68-11"), the amending provisions of Article 68-63-2 of that Act (excluding the part replacing "March 31, 2014" with "March 31, 2016" in paragraph (1) of that Article), the amending provisions of Article 68-67, paragraph (1) of that Act (limited to the part adding ", Article 68-14, paragraph (5)" after "Article 68-13, paragraph (4)"), the amending provisions of Article 68-68, paragraph (1) of that Act (limited to the part adding ", Article 68-14, paragraph (5)" after "Article 68-13, paragraph (4)"), the amending provisions of paragraph (8) of that Article (limited to the part adding ", Article 68-14, paragraph (5)" after "Article 68-13, paragraph (4)"), the amending provisions of Article 68-69, paragraph (1) of that Act (limited to the part adding ", Article 68-14, paragraph (5)" after "Article 68-13, paragraph (4)") and the amending provisions of Article 83 of that Act, and the provisions of Article 53, paragraph (7), Article 81, Article 84, paragraph (7), Article 110 and Article 115, paragraph (7) of the Supplementary Provisions;
第十条中租税特別措置法第十四条の二第二項第二号の改正規定、同法第四十二条の四第一項の改正規定(「第四十二条の九」の下に「、第四十二条の十第二項、第三項及び第五項」を加える部分に限る。)、同条第十一項の改正規定(「第四十二条の九第四項」の下に「、第四十二条の十第五項」を加える部分に限る。)、同法第四十二条の五第二項の改正規定(「第四十二条の九」の下に「、第四十二条の十第二項、第三項及び第五項」を加える部分に限る。)、同条第五項の改正規定(「第四十二条の九第四項」の下に「、第四十二条の十第五項」を加える部分に限る。)、同法第四十二条の六第五項の改正規定(「第四十二条の九第四項」の下に「、第四十二条の十第五項」を加える部分に限る。)、同条第二項の改正規定(「第四十二条の九」の下に「、第四十二条の十第二項、第三項及び第五項」を加える部分に限る。)、同法第四十二条の九第一項の改正規定(「第四十二条の十一第二項」を「次条第二項、第三項及び第五項、第四十二条の十一第二項」に改める部分に限る。)、同条第四項の改正規定(「第四十二条の十一第五項、」を「次条第五項、第四十二条の十一第五項及び」に改め、「、第六十七条の二第一項及び第六十八条第一項」を削る部分に限る。)、同法第四十二条の十の改正規定、同法第四十二条の十一第一項の改正規定(「第九項」を「第十項」に改める部分に限る。)、同条第五項の改正規定(「第四十二条の十二の三第五項、第六十七条の二第一項及び第六十八条第一項」を「前条第五項及び第四十二条の十二の三第五項」に改める部分に限る。)、同条第十二項の改正規定、同項を同条第十三項とする改正規定、同条第十一項の改正規定(同項を同条第十二項とする部分に限る。)、同条第十項を同条第十一項とし、同条第七項から第九項までを一項ずつ繰り下げ、同条第六項の次に一項を加える改正規定、同法第四十二条の十二第一項の改正規定(「第四十二条の九」の下に「、第四十二条の十第二項、第三項及び第五項」を加える部分に限る。)、同法第四十二条の十二の二第二項の改正規定(「第四十二条の九」の下に「、第四十二条の十第二項、第三項及び第五項」を加える部分に限る。)、同条第三項第二号イの改正規定(「第四十二条の十一第一項」を「第四十二条の十第一項、第四十二条の十一第一項」に改める部分に限る。)、同法第四十二条の十二の三第二項の改正規定(「第四十二条の九」の下に「、第四十二条の十第二項、第三項及び第五項」を加える部分に限る。)、同条第五項の改正規定(「第四十二条の十一第五項、第六十七条の二第一項及び第六十八条第一項」を「第四十二条の十第五項及び第四十二条の十一第五項」に改める部分に限る。)、同法第四十二条の十二の四第一項の改正規定(「第四十二条の九」の下に「、第四十二条の十第二項、第三項及び第五項」を加える部分に限る。)、同法第四十二条の十三第一項の改正規定(「第四十二条の九、」の下に「第四十二条の十第二項、第三項及び第五項、」を加える部分及び同項第六号の次に一号を加える部分に限る。)、同条第二項の改正規定(「第四十二条の九第二項」の下に「、第四十二条の十第三項」を加える部分に限る。)、同条第三項の改正規定(「第四十二条の九第三項」の下に「、第四十二条の十第四項」を加える部分に限る。)、同法第四十七条の二第三項第二号の改正規定、同法第五十二条の二第一項の改正規定(「第四十二条の十一第一項」を「第四十二条の十第一項、第四十二条の十一第一項」に改める部分に限る。)、同法第五十三条第一項第二号の改正規定(「第四十二条の六」の下に「、第四十二条の十」を加える部分に限る。)、同法第六十条の二の改正規定(同条第一項中「平成二十六年三月三十一日」を「平成二十八年三月三十一日」に改める部分を除く。)、同法第六十二条第一項の改正規定(「第四十二条の九第四項」の下に「、第四十二条の十第五項」を加える部分に限る。)、同法第六十二条の三第一項の改正規定(「第四十二条の九第四項」の下に「、第四十二条の十第五項」を加える部分に限る。)、同条第八項の改正規定(「第四十二条の九第四項」の下に「、第四十二条の十第五項」を加える部分に限る。)、同法第六十三条第一項の改正規定(「第四十二条の九第四項」の下に「、第四十二条の十第五項」を加える部分に限る。)、同法第六十八条の三の四第二項の改正規定(「第四十二条の九第二項」の下に「、第四十二条の十第三項」を加える部分に限る。)、同法第六十八条の九第一項の改正規定(「第六十八条の十三」の下に「、第六十八条の十四第二項、第三項及び第五項」を加える部分に限る。)、同条第十一項の改正規定(「第六十八条の十三第四項」の下に「、第六十八条の十四第五項」を加える部分に限る。)、同法第六十八条の十第二項の改正規定(「第六十八条の十三」の下に「、第六十八条の十四第二項、第三項及び第五項」を加える部分に限る。)、同条第五項の改正規定(「第六十八条の十三第四項」の下に「、第六十八条の十四第五項」を加える部分に限る。)、同法第六十八条の十一第五項の改正規定(「第六十八条の十三第四項」の下に「、第六十八条の十四第五項」を加える部分に限る。)、同条第二項の改正規定(「第六十八条の十三」の下に「、第六十八条の十四第二項、第三項及び第五項」を加える部分に限る。)、同法第六十八条の十三第一項の改正規定(「第六十八条の十五第二項」を「次条第二項、第三項及び第五項、第六十八条の十五第二項」に改める部分に限る。)、同条第四項の改正規定(「第六十八条の十五第五項」を「次条第五項、第六十八条の十五第五項」に改める部分に限る。)、同法第六十八条の十四の改正規定、同法第六十八条の十五第二項の改正規定(「第六十八条の十三」の下に「、前条第二項、第三項及び第五項」を加える部分に限る。)、同条第五項の改正規定(「第六十八条の十三第四項」の下に「、前条第五項」を加える部分に限る。)、同条第七項の改正規定、同法第六十八条の十五の二第一項の改正規定(「第六十八条の十三」の下に「、第六十八条の十四第二項、第三項及び第五項」を加える部分に限る。)、同法第六十八条の十五の三第二項の改正規定(「第六十八条の十三」の下に「、第六十八条の十四第二項、第三項及び第五項」を加える部分に限る。)、同法第六十八条の十五の四第二項の改正規定(「第六十八条の十三」の下に「、第六十八条の十四第二項、第三項及び第五項」を加える部分に限る。)、同条第五項の改正規定(「第六十八条の十三第四項」の下に「、第六十八条の十四第五項」を加える部分に限る。)、同法第六十八条の十五の五第一項の改正規定(「第六十八条の十三」の下に「、第六十八条の十四第二項、第三項及び第五項」を加える部分に限る。)、同法第六十八条の十五の六第一項の改正規定(「第六十八条の十三、」の下に「第六十八条の十四第二項、第三項及び第五項、」を加える部分及び同項第六号の次に一号を加える部分に限る。)、同条第二項の改正規定(「第六十八条の十三第二項」の下に「、第六十八条の十四第三項」を加える部分に限る。)、同条第三項の改正規定(「第六十八条の十三第三項」の下に「、第六十八条の十四第四項」を加える部分に限る。)、同法第六十八条の三十五第三項第二号の改正規定、同法第六十八条の四十第一項の改正規定(「第六十八条の十五第一項」を「第六十八条の十四第一項、第六十八条の十五第一項」に改める部分に限る。)、同法第六十八条の四十二第一項第二号の改正規定(「第六十八条の十一」の下に「、第六十八条の十四」を加える部分に限る。)、同法第六十八条の六十三の二の改正規定(同条第一項中「平成二十六年三月三十一日」を「平成二十八年三月三十一日」に改める部分を除く。)、同法第六十八条の六十七第一項の改正規定(「第六十八条の十三第四項」の下に「、第六十八条の十四第五項」を加える部分に限る。)、同法第六十八条の六十八第一項の改正規定(「第六十八条の十三第四項」の下に「、第六十八条の十四第五項」を加える部分に限る。)、同条第八項の改正規定(「第六十八条の十三第四項」の下に「、第六十八条の十四第五項」を加える部分に限る。)、同法第六十八条の六十九第一項の改正規定(「第六十八条の十三第四項」の下に「、第六十八条の十四第五項」を加える部分に限る。)及び同法第八十三条の改正規定並びに附則第五十三条第七項、第八十一条、第八十四条第七項、第百十条及び第百十五条第七項の規定
Omitted
略
in Article 15, the amending provisions of the row for paragraph (2) in the table in Article 55 of the Supplementary Provisions 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) (limited to the part adding ", Article 42-10, paragraphs (2), (3) and (5) of the New Act on Special Measures Concerning Taxation" after "Article 42-9 of the New Act on Special Measures Concerning Taxation"), the amending provisions of the row for paragraph (5) in that table (limited to the part adding ", Article 42-10, paragraph (5) of the New Act on Special Measures Concerning Taxation" after "Article 42-9, paragraph (4) of the New Act on Special Measures Concerning Taxation"), the amending provisions of the row for paragraph (2) in the table in Article 72 of the Supplementary Provisions of that Act (limited to the part adding ", Article 68-14, paragraphs (2), (3) and (5) of the New Act on Special Measures Concerning Taxation" after "Article 68-13 of the New Act on Special Measures Concerning Taxation") and the amending provisions of the row for paragraph (5) in that table (limited to the part adding ", Article 68-14, paragraph (5) of the New Act on Special Measures Concerning Taxation" after "Article 68-13, paragraph (4) of the New Act on Special Measures Concerning Taxation");
第十五条中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)附則第五十五条の表第二項の項の改正規定(「新租税特別措置法第四十二条の九」の下に「、新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」を加える部分に限る。)、同表第五項の項の改正規定(「新租税特別措置法第四十二条の九第四項」の下に「、新租税特別措置法第四十二条の十第五項」を加える部分に限る。)、同法附則第七十二条の表第二項の項の改正規定(「新租税特別措置法第六十八条の十三」の下に「、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」を加える部分に限る。)及び同表第五項の項の改正規定(「新租税特別措置法第六十八条の十三第四項」の下に「、新租税特別措置法第六十八条の十四第五項」を加える部分に限る。)
in Article 16, the amending provisions of the row for paragraph (2) in the table in Article 22, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012) (limited to the part replacing "Article 42-11, paragraph (2)" with "Article 42-10, paragraphs (2), (3) and (5), Article 42-11, paragraph (2)"), the amending provisions of the row for paragraph (5) in that table (limited to the part replacing "Article 42-11, paragraph (5)" with "Article 42-10, paragraph (5), Article 42-11, paragraph (5)"), the amending provisions of paragraph (2) of that Article (limited to the part replacing "Article 42-9, Article 42-11" with "Article 42-9" and the part adding ", Article 42-10, paragraph (2)" after "Article 42-9, paragraph (1)"), the amending provisions of the row for paragraph (2) in the table in Article 33, paragraph (1) of the Supplementary Provisions of that Act (limited to the part replacing "Article 68-15, paragraph (2)" with "Article 68-14, paragraphs (2), (3) and (5), Article 68-15, paragraph (2)"), the amending provisions of the row for paragraph (5) in that table (limited to the part replacing "Article 68-15, paragraph (5)" with "Article 68-14, paragraph (5), Article 68-15, paragraph (5)") and the amending provisions of paragraph (2) of that Article (limited to the part replacing "Article 68-13, Article 68-15" with "Article 68-13" and the part adding ", Article 68-14, paragraph (2)" after "Article 68-13, paragraph (1)").
第十六条中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表第二項の項の改正規定(「第四十二条の十一第二項」を「第四十二条の十第二項、第三項及び第五項、第四十二条の十一第二項」に改める部分に限る。)、同表第五項の項の改正規定(「第四十二条の十一第五項」を「第四十二条の十第五項、第四十二条の十一第五項」に改める部分に限る。)、同条第二項の改正規定(「第四十二条の九、第四十二条の十一」を「第四十二条の九」に改める部分及び「第四十二条の九第一項」の下に「、第四十二条の十第二項」を加える部分に限る。)、同法附則第三十三条第一項の表第二項の項の改正規定(「第六十八条の十五第二項」を「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」に改める部分に限る。)、同表第五項の項の改正規定(「第六十八条の十五第五項」を「第六十八条の十四第五項、第六十八条の十五第五項」に改める部分に限る。)及び同条第二項の改正規定(「第六十八条の十三、第六十八条の十五」を「第六十八条の十三」に改める部分及び「第六十八条の十三第一項」の下に「、第六十八条の十四第二項」を加える部分に限る。)
in Article 10, the amending provisions of Article 24-2, paragraph (1) of the Act on Special Measures Concerning Taxation, the amending provisions of Article 34-2, paragraph (2), item (xxv) of that Act, the amending provisions of Article 61-2, paragraph (1) of that Act, the amending provisions of Article 65-4, paragraph (1), item (xxv) of that Act, the amending provisions of Article 68-64, paragraph (1) of that Act, the amending provisions of Article 70-4, paragraph (1) of that Act (excluding the part concerning item (iv) of that paragraph), the amending provisions of paragraph (10), item (ii) of that Article, the amending provisions of Article 70-6, paragraph (1) of that Act (excluding the part replacing "and paragraph (20)" with "through paragraph (21)", "paragraph (38), item (iii)" with "paragraph (39), item (iii)" and "paragraph (39), item (v)" with "paragraph (40), item (v)") and the amending provisions of paragraph (12), item (ii) of that Article, and the provisions of Article 59, paragraph (5), Article 90, paragraph (4), Article 122, paragraph (4) and Article 128, paragraph (12) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Promotion of Improvement of Agricultural Management Foundation, etc. and Other Matters to Promote the Structural Reform of Agriculture (Act No. 102 of 2013) comes into effect;
第十条中租税特別措置法第二十四条の二第一項の改正規定、同法第三十四条の二第二項第二十五号の改正規定、同法第六十一条の二第一項の改正規定、同法第六十五条の四第一項第二十五号の改正規定、同法第六十八条の六十四第一項の改正規定、同法第七十条の四第一項の改正規定(同項第四号に係る部分を除く。)、同条第十項第二号の改正規定、同法第七十条の六第一項の改正規定(「及び第二十項」を「から第二十一項まで」に、「第三十八項第三号」を「第三十九項第三号」に、「第三十九項第五号」を「第四十項第五号」に改める部分を除く。)及び同条第十二項第二号の改正規定並びに附則第五十九条第五項、第九十条第四項、第百二十二条第四項及び第百二十八条第十二項の規定 農業の構造改革を推進するための農業経営基盤強化促進法等の一部を改正する等の法律(平成二十五年法律第百二号)の施行の日
in Article 10, the amending provisions of Article 31-2, paragraph (2) of the Act on Special Measures Concerning Taxation, the amending provisions of Article 33-3 of that Act (excluding the part concerning paragraph (1) of that Article), the amending provisions of Article 33-6, paragraph (1) of that Act, the amending provisions of Article 34-2, paragraph (2), item (xxii) of that Act, the amending provisions adding one item after that item, the amending provisions of paragraph (3) of that Article, the amending provisions of Article 62-3, paragraph (4), item (ix) of that Act, the amending provisions adding one item after that item, the amending provisions of item (x) of that paragraph, the amending provisions of item (xi) of that paragraph, the amending provisions of Article 65, paragraph (1), item (vi) of that Act, the amending provisions of Article 65-4, paragraph (1), item (xxii) of that Act, the amending provisions adding one item after that item, the amending provisions of paragraphs (2) and (3) of that Article, the amending provisions of Article 68-75, paragraphs (2) and (3) of that Act, the amending provisions of Article 76 of that Act (excluding the part replacing "March 31, 2014" with "March 31, 2016") and the amending provisions adding one paragraph to that Article, and the provisions of Article 59, paragraphs (1) and (4), Article 90, paragraph (3) and Article 122, paragraph (3) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Facilitation of Reconstruction of Condominiums (Act No. 80 of 2014) comes into effect;
第十条中租税特別措置法第三十一条の二第二項の改正規定、同法第三十三条の三の改正規定(同条第一項に係る部分を除く。)、同法第三十三条の六第一項の改正規定、同法第三十四条の二第二項第二十二号の改正規定、同号の次に一号を加える改正規定、同条第三項の改正規定、同法第六十二条の三第四項第九号の改正規定、同号の次に一号を加える改正規定、同項第十号の改正規定、同項第十一号の改正規定、同法第六十五条第一項第六号の改正規定、同法第六十五条の四第一項第二十二号の改正規定、同号の次に一号を加える改正規定、同条第二項及び第三項の改正規定、同法第六十八条の七十五第二項及び第三項の改正規定、同法第七十六条の改正規定(「平成二十六年三月三十一日」を「平成二十八年三月三十一日」に改める部分を除く。)並びに同条に一項を加える改正規定並びに附則第五十九条第一項及び第四項、第九十条第三項並びに第百二十二条第三項の規定 マンションの建替えの円滑化等に関する法律の一部を改正する法律(平成二十六年法律第八十号)の施行の日
in Article 10, the amending provisions of Article 34-2, paragraph (2), item (x) of the Act on Special Measures Concerning Taxation, the amending provisions of Article 37, paragraph (1) of that Act (limited to the part adding one item after item (iv) of the table in that paragraph), the amending provisions of Article 65-4, paragraph (1), item (x) of that Act and the amending provisions of Article 65-7, paragraph (1) of that Act (limited to the part adding one item after item (iv) of the table in that paragraph), and the provisions of Article 59, paragraphs (3) and (11), Article 90, paragraphs (2) and (7) and Article 122, paragraphs (2) and (7) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Special Measures concerning Urban Reconstruction, etc. (Act No. 39 of 2014) comes into effect;
in Article 10, the amending provisions adding one Article after Article 43 of the Act on Special Measures Concerning Taxation (limited to the part concerning Article 43-2, paragraph (2)) and the amending provisions adding two Articles after Article 68-16 of that Act (limited to the part concerning Article 68-17, paragraph (2)): the date on which the provisions set forth in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Port and Harbour Act (Act No. 31 of 2013) come into effect;
第十条中租税特別措置法第四十三条の次に一条を加える改正規定(第四十三条の二第二項に係る部分に限る。)及び同法第六十八条の十六の次に二条を加える改正規定(第六十八条の十七第二項に係る部分に限る。) 港湾法の一部を改正する法律(平成二十五年法律第三十一号)附則第一条第二号に掲げる規定の施行の日
in Article 10, the amending provisions of Article 69-5, paragraph (1) of the Act on Special Measures Concerning Taxation, the amending provisions adding five Articles after Article 70-7-4 of that Act, the amending provisions of Article 70-8-2 of that Act (excluding the part replacing "and Article 70-12, paragraphs (1) and (3)" with "and Article 70-12, paragraph (1)" in paragraph (1) of that Article), the amending provisions of Article 93, paragraph (3), item (iii) of that Act and the amending provisions of paragraph (5) of that Article (excluding the part replacing "Article 70-4, paragraph (34) and Article 70-6, paragraph (39)" with "Article 70-4, paragraph (35) and Article 70-6, paragraph (40)"), and the provisions of Article 128, paragraphs (13) through (15), (18) and (19) of the Supplementary Provisions: the date on which the provisions set forth in Article 1, item (ii) of the Supplementary Provisions of the Act on the Arrangement of Related Acts for Promoting the Comprehensive Securing of Medical and Long-Term Care in Communities (Act No. 83 of 2014) come into effect.
第十条中租税特別措置法第六十九条の五第一項の改正規定、同法第七十条の七の四の次に五条を加える改正規定、同法第七十条の八の二の改正規定(同条第一項中「並びに第七十条の十二第一項及び第三項」を「及び第七十条の十二第一項」に改める部分を除く。)、同法第九十三条第三項第三号の改正規定及び同条第五項の改正規定(「第七十条の四第三十四項及び第七十条の六第三十九項」を「第七十条の四第三十五項及び第七十条の六第四十項」に改める部分を除く。)並びに附則第百二十八条第十三項から第十五項まで、第十八項及び第十九項の規定 地域における医療及び介護の総合的な確保を推進するための関係法律の整備等に関する法律(平成二十六年法律第八十三号)附則第一条第二号に掲げる規定の施行の日
Supplementary Provisions, Article 42Principle of the Transitional Measures Concerning Special Provisions on Income Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
第四十二条(租税特別措置法の一部改正に伴う所得税の特例に関する経過措置の原則)
Except as otherwise provided, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 10 (hereinafter referred to as the "New Act on Special Measures Concerning Taxation") apply to income tax for 2014 and subsequent years, and with regard to income tax for 2013 and prior years, the provisions then in force continue to govern.
別段の定めがあるものを除き、第十条の規定による改正後の租税特別措置法(以下「新租税特別措置法」という。)第二章の規定は、平成二十六年分以後の所得税について適用し、平成二十五年分以前の所得税については、なお従前の例による。
Supplementary Provisions, Article 43Transitional Measures Concerning Separate Taxation on Interest Income, etc.
第四十三条(利子所得の分離課税等に関する経過措置)
The provisions of Article 3, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to general interest and similar income prescribed in that paragraph that a nonresident with a permanent establishment referred to in that paragraph receives on or after January 1, 2017.
新租税特別措置法第三条第二項の規定は、同項の恒久的施設を有する非居住者が平成二十九年一月一日以後に支払を受ける同項に規定する一般利子等について適用する。
With regard to general interest and similar income prescribed in Article 3, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 10 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation") that a nonresident referred to in that paragraph receives on or before December 31, 2016, the provisions of that paragraph remain in force. In this case, the term "Income Tax Act" in that paragraph is deemed to be replaced with "Income Tax Act prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014)".
Supplementary Provisions, Article 44Transitional Measures Concerning Special Provisions on Payment Reports for Interest Income, etc.
第四十四条(利子所得等に係る支払調書の特例に関する経過措置)
With regard to the application of the provisions of Article 3-2 of the New Act on Special Measures Concerning Taxation during the period from January 1, 2016 to March 31 of that year, the phrase "a permanent establishment" in that Article is deemed to be replaced with "a permanent establishment in Japan".
平成二十八年一月一日から同年三月三十一日までの間における新租税特別措置法第三条の二の規定の適用については、同条中「恒久的施設を」とあるのは、「国内に恒久的施設を」とする。
Supplementary Provisions, Article 45Transitional Measures Concerning Special Provisions, etc. on Taxation on Interest from Book-Entry Government Bonds, etc.
第四十五条(振替国債等の利子の課税の特例等に関する経過措置)
The provisions of Article 5-2, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to interest on book-entry government bonds and book-entry municipal bonds prescribed in that paragraph that a nonresident with a permanent establishment referred to in that paragraph receives on or after January 1, 2017.
新租税特別措置法第五条の二第五項の規定は、同項の恒久的施設を有する非居住者が平成二十九年一月一日以後に支払を受ける同項に規定する振替国債及び振替地方債の利子について適用する。
With regard to interest on book-entry government bonds and book-entry municipal bonds prescribed in Article 5-2, paragraph (5) of the Former Act on Special Measures Concerning Taxation that a nonresident with a permanent establishment in Japan referred to in that paragraph receives on or before December 31, 2016, the provisions of that paragraph remain in force.
旧租税特別措置法第五条の二第五項の国内に恒久的施設を有する非居住者が平成二十八年十二月三十一日以前に支払を受ける同項に規定する振替国債及び振替地方債の利子については、同項の規定は、なおその効力を有する。
With regard to the application of the provisions of Article 5-2, paragraph (6) of the Act on Special Measures Concerning Taxation in the case where the provisions of the preceding paragraph apply, the phrase "the preceding paragraph" in that paragraph is deemed to be replaced with "Article 5-2, paragraph (5) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014), which remains in force pursuant to the provisions of Article 45, paragraph (2) of the Supplementary Provisions of that Act", the phrase "the second sentence of paragraph (5) of that Article" with "the second sentence of Article 5-2, paragraph (5) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014), which remains in force pursuant to the provisions of Article 45, paragraph (2) (Transitional Measures Concerning Special Provisions, etc. on Taxation on Interest from Book-Entry Government Bonds, etc.) of the Supplementary Provisions of that Act", the phrase "paragraph (1) of that Article" with "Article 5-2, paragraph (1) of the Act on Special Measures Concerning Taxation", the phrase "or the second sentence of paragraph (5)" with "or the second sentence of Article 5-2, paragraph (5) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 10 of the 2014 Amendment Act, which remains in force pursuant to the provisions of Article 45, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014; referred to as the '2014 Amendment Act' in this Article and Article 8-5, paragraph (1))", the phrase "is deemed to be replaced with 'the interest'" with "is deemed to be replaced with 'the interest', and the phrase 'Article 225, paragraph (1) of that Act' is deemed to be replaced with 'Article 225, paragraph (1) of the Income Tax Act'", the phrase "the second sentence of Article 5-2, paragraph (5)" with "the second sentence of Article 5-2, paragraph (5) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 10 of the 2014 Amendment Act, which remains in force pursuant to the provisions of Article 45, paragraph (2) of the Supplementary Provisions of the 2014 Amendment Act", and the phrase "is deemed to be replaced with '…'" at the end of that paragraph with "is deemed to be replaced with '…', and the phrase 'Article 120 of that Act,' is deemed to be replaced with 'Article 120 of the Income Tax Act,'".
前項の規定の適用がある場合における租税特別措置法第五条の二第六項の規定の適用については、同項中「前項」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)附則第四十五条第二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十条の規定による改正前の租税特別措置法第五条の二第五項」と、「同条第五項後段」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)附則第四十五条第二項(振替国債等の利子の課税の特例等に関する経過措置)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十条の規定による改正前の租税特別措置法第五条の二第五項後段」と、「同条第一項」とあるのは「租税特別措置法第五条の二第一項」と、「又は第五項後段」とあるのは「又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。以下この条及び第八条の五第一項において「平成二十六年改正法」という。)附則第四十五条第二項の規定によりなおその効力を有するものとされる平成二十六年改正法第十条の規定による改正前の租税特別措置法第五条の二第五項後段」と、「当該利子」と」とあるのは「当該利子」と、「同法第二百二十五条第一項」とあるのは「所得税法第二百二十五条第一項」と」と、「第五条の二第五項後段」とあるのは「平成二十六年改正法附則第四十五条第二項の規定によりなおその効力を有するものとされる平成二十六年改正法第十条の規定による改正前の租税特別措置法第五条の二第五項後段」と、「とする」とあるのは「と、「同法第百二十条、」とあるのは「所得税法第百二十条、」とする」とする。
With regard to the application of the provisions of Article 5-2, paragraph (6) of the New Act on Special Measures Concerning Taxation during the period from January 1, 2016 to March 31 of that year, the phrase "a permanent establishment" in that paragraph is deemed to be replaced with "a permanent establishment in Japan".
平成二十八年一月一日から同年三月三十一日までの間における新租税特別措置法第五条の二第六項の規定の適用については、同項中「恒久的施設を」とあるのは、「国内に恒久的施設を」とする。
The provisions of Article 5-3, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to interest, etc. on specified book-entry corporate bonds, etc. prescribed in that paragraph that a nonresident with a permanent establishment referred to in that paragraph receives on or after January 1, 2017.
新租税特別措置法第五条の三第三項の規定は、同項の恒久的施設を有する非居住者が平成二十九年一月一日以後に支払を受ける同項に規定する特定振替社債等の利子等について適用する。
With regard to interest, etc. on specified book-entry corporate bonds, etc. prescribed in Article 5-3, paragraph (3) of the Former Act on Special Measures Concerning Taxation that a nonresident with a permanent establishment in Japan referred to in that paragraph receives on or before December 31, 2016, the provisions of that paragraph remain in force.
旧租税特別措置法第五条の三第三項の国内に恒久的施設を有する非居住者が平成二十八年十二月三十一日以前に支払を受ける同項に規定する特定振替社債等の利子等については、同項の規定は、なおその効力を有する。
With regard to the application of the provisions of Article 5-3, paragraph (9) of the Act on Special Measures Concerning Taxation in the case where the provisions of the preceding paragraph apply, in the row for paragraph (6) of the preceding Article in the table in that paragraph, the phrase "and paragraph (3)" is deemed to be replaced with "and Article 5-3, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014), which remains in force pursuant to the provisions of Article 45, paragraph (6) of the Supplementary Provisions of that Act", the phrase "the second sentence of paragraph (5) of that Article" with "paragraph (1) of that Article, if the provisions of the second sentence of paragraph (5) of that Article have been applied", the phrase "the second sentence of paragraph (3) of that Article" with "Article 5-3, paragraph (1) of the Act on Special Measures Concerning Taxation, if the provisions of the second sentence of Article 5-3, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014), which remains in force pursuant to the provisions of Article 45, paragraph (6) (Transitional Measures Concerning Special Provisions, etc. on Taxation on Interest from Book-Entry Government Bonds, etc.) of the Supplementary Provisions of that Act, have been applied", the phrase "or the second sentence of paragraph (3)" with "or the second sentence of Article 5-3, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 10 of the 2014 Amendment Act, which remains in force pursuant to the provisions of Article 45, paragraph (6) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014; hereinafter referred to as the '2014 Amendment Act')", the phrase "Article 8-2, paragraph (1)" with "the phrase 'Article 225, paragraph (1) of that Act' with 'Article 225, paragraph (1) of the Income Tax Act', and Article 8-2, paragraph (1)", and the phrase "the second sentence of Article 5-3, paragraph (3)" with "the second sentence of Article 5-3, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 10 of the 2014 Amendment Act, which remains in force pursuant to the provisions of Article 45, paragraph (6) of the Supplementary Provisions of the 2014 Amendment Act".
前項の規定の適用がある場合における租税特別措置法第五条の三第九項の規定の適用については、同項の表前条第六項の項中「及び第三項」とあるのは「及び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)附則第四十五条第六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十条の規定による改正前の租税特別措置法第五条の三第三項」と、「同条第五項後段」とあるのは「同条第五項後段の規定の適用を受けた場合には、同条第一項」と、「同条第三項後段」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)附則第四十五条第六項(振替国債等の利子の課税の特例等に関する経過措置)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十条の規定による改正前の租税特別措置法第五条の三第三項後段の規定の適用を受けた場合には、租税特別措置法第五条の三第一項」と、「又は第三項後段」とあるのは「又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。以下「平成二十六年改正法」という。)附則第四十五条第六項の規定によりなおその効力を有するものとされる平成二十六年改正法第十条の規定による改正前の租税特別措置法第五条の三第三項後段」と、「第八条の二第一項」とあるのは「「同法第二百二十五条第一項」とあるのは「所得税法第二百二十五条第一項」と、第八条の二第一項」と、「第五条の三第三項後段」とあるのは「平成二十六年改正法附則第四十五条第六項の規定によりなおその効力を有するものとされる平成二十六年改正法第十条の規定による改正前の租税特別措置法第五条の三第三項後段」とする。
Supplementary Provisions, Article 46Transitional Measures Concerning Special Provisions on Taxation on Interest from Foreign Private Bonds, etc.
第四十六条(民間国外債等の利子の課税の特例に関する経過措置)
The provisions of Article 6, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to interest on bonds prescribed in paragraph (1) of that Article or foreign private bonds prescribed in paragraph (2) of that Article that a foreign corporation issues in a business year beginning on or after April 1, 2016, and with regard to interest on bonds prescribed in Article 6, paragraph (1) of the Former Act on Special Measures Concerning Taxation or foreign private bonds prescribed in paragraph (2) of that Article that a foreign corporation issued in a business year that began before that date, the provisions then in force continue to govern.
新租税特別措置法第六条第一項及び第二項の規定は、外国法人が平成二十八年四月一日以後に開始する事業年度において発行する同条第一項に規定する債券又は同条第二項に規定する民間国外債の利子について適用し、外国法人が同日前に開始した事業年度において発行した旧租税特別措置法第六条第一項に規定する債券又は同条第二項に規定する民間国外債の利子については、なお従前の例による。
The provisions of Article 6, paragraph (6) of the New Act on Special Measures Concerning Taxation apply to interest on foreign private bonds prescribed in that paragraph that a nonresident with a permanent establishment referred to in that paragraph receives on or after January 1, 2017.
新租税特別措置法第六条第六項の規定は、同項の恒久的施設を有する非居住者が平成二十九年一月一日以後に支払を受ける同項に規定する民間国外債の利子について適用する。
With regard to interest on foreign private bonds prescribed in Article 6, paragraph (6) of the Former Act on Special Measures Concerning Taxation that a nonresident with a permanent establishment in Japan referred to in that paragraph receives on or before December 31, 2016, the provisions of that paragraph remain in force. In this case, the phrase "the second sentence of Article 6, paragraph (6)" in that paragraph is deemed to be replaced with "the second sentence of Article 6, paragraph (6) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014), which remains in force pursuant to the provisions of Article 46, paragraph (3) of the Supplementary Provisions of that Act", and the phrase "that Act" with "the Income Tax Act".
旧租税特別措置法第六条第六項の国内に恒久的施設を有する非居住者が平成二十八年十二月三十一日以前に支払を受ける同項に規定する民間国外債の利子については、同項の規定は、なおその効力を有する。この場合において、同項中「第六条第六項後段」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)附則第四十六条第三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十条の規定による改正前の租税特別措置法第六条第六項後段」と、「同法」とあるのは「所得税法」とする。
The provisions of Article 6, paragraph (9) of the New Act on Special Measures Concerning Taxation apply to a written application for a tax exemption prescribed in Article 6, paragraph (4) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to that paragraph that is submitted on or after the date specified in Article 1, item (xv) of the Supplementary Provisions, and with regard to a written application for a tax exemption prescribed in paragraph (4) of Article 6 of the Former Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to paragraph (9) of that Article that was submitted before that date, the provisions then in force continue to govern.
新租税特別措置法第六条第九項の規定は、附則第一条第十五号に定める日以後に提出する同項において準用する新租税特別措置法第六条第四項に規定する非課税適用申告書について適用し、同日前に提出した旧租税特別措置法第六条第九項において準用する同条第四項に規定する非課税適用申告書については、なお従前の例による。
Supplementary Provisions, Article 47Transitional Measures Concerning Separate Taxation, etc. on Dividend Income from Distributions of Proceeds of Privately Placed Bond-Based Investment Trusts, etc.
第四十七条(私募公社債等運用投資信託等の収益の分配に係る配当所得の分離課税等に関する経過措置)
The provisions of Article 8-2, paragraphs (2) and (3) of the New Act on Special Measures Concerning Taxation apply to dividends, etc. from distributions of proceeds of privately placed bond-based investment trusts, etc. prescribed in paragraph (1) of that Article that a nonresident with a permanent establishment prescribed in those provisions is to receive on or after January 1, 2017.
新租税特別措置法第八条の二第二項及び第三項の規定は、これらの規定に規定する恒久的施設を有する非居住者が平成二十九年一月一日以後に支払を受けるべき同条第一項に規定する私募公社債等運用投資信託等の収益の分配に係る配当等について適用する。
With regard to dividends, etc. from distributions of proceeds of privately placed bond-based investment trusts, etc. prescribed in Article 8-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a nonresident referred to in paragraph (2) or (3) of that Article is to receive on or before December 31, 2016, the provisions of paragraphs (2) and (3) of that Article remain in force. In this case, the term "Income Tax Act" in paragraph (2) of that Article is deemed to be replaced with "Income Tax Act prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) (referred to as the 'Former Income Tax Act' in the following paragraph)", the term "Income Tax Act" in paragraph (3) of that Article with "Former Income Tax Act", and the phrase "that Act" with "the Income Tax Act".
Supplementary Provisions, Article 48Transitional Measures Concerning Special Provisions on Taxation on Redemption Money or a Similar Asset of Listed Securities Investment Trusts, etc.
第四十八条(上場証券投資信託等の償還金等に係る課税の特例に関する経過措置)
The provisions of Article 9-4-2, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to the termination or partial cancellation, on or after April 1, 2016, of listed securities investment trusts, etc. prescribed in paragraph (1) of that Article, and with regard to the termination or partial cancellation, before that date, of listed securities investment trusts, etc. prescribed in Article 9-4-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the provisions then in force continue to govern.
新租税特別措置法第九条の四の二第一項及び第二項の規定は、平成二十八年四月一日以後の同条第一項に規定する上場証券投資信託等の終了又は一部の解約について適用し、同日前の旧租税特別措置法第九条の四の二第一項に規定する上場証券投資信託等の終了又は一部の解約については、なお従前の例による。
Supplementary Provisions, Article 49Transitional Measures Concerning Special Provisions on Taxation on Distributions of Profits of Foreign Special Purpose Trusts or Distributions of Proceeds of Foreign Special Investment Trusts
第四十九条(外国特定目的信託の利益の分配又は外国特定投資信託の収益の分配に係る課税の特例に関する経過措置)
With regard to distributions of profits of foreign special purpose trusts and distributions of proceeds of foreign special investment trusts prescribed in Article 9-6, paragraphs (1) through (4) of the Former Act on Special Measures Concerning Taxation that a nonresident or foreign corporation referred to in those provisions is to receive before April 1, 2016, the provisions then in force continue to govern.
旧租税特別措置法第九条の六第一項から第四項までの非居住者又は外国法人が平成二十八年四月一日前に支払を受けるべきこれらの規定に規定する外国特定目的信託の利益の分配及び外国特定投資信託の収益の分配については、なお従前の例による。
Supplementary Provisions, Article 50Transitional Measures Concerning the Special Income Tax Credit Where Experimental Research Has Been Conducted
第五十条(試験研究を行った場合の所得税額の特別控除に関する経過措置)
The provisions of Article 10, paragraph (6) of the New Act on Special Measures Concerning Taxation apply to income tax for 2015 and subsequent years, and with regard to income tax for 2014 and prior years, the provisions then in force continue to govern.
新租税特別措置法第十条第六項の規定は、平成二十七年分以後の所得税について適用し、平成二十六年分以前の所得税については、なお従前の例による。
Supplementary Provisions, Article 51Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Equipment, etc. for Promoting the Reduction of Energy-Related Environmental Load Is Acquired
第五十一条(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所得税額の特別控除に関する経過措置)
With regard to depreciable assets listed in Article 10-2-2, paragraph (1), item (i), (c) of the Former Act on Special Measures Concerning Taxation that an individual acquired, or manufactured or constructed, before the Effective Date, the provisions then in force continue to govern.
個人が施行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十条の二の二第一項第一号ハに掲げる減価償却資産については、なお従前の例による。
Supplementary Provisions, Article 52Transitional Measures Concerning Special Provisions on the Amount of Special Credit to Be Deducted from the Amount of Income Tax
第五十二条(所得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)
The provisions of Article 10-6, paragraph (1) of the New Act on Special Measures Concerning Taxation (excluding the part concerning items (v) and (x) of that paragraph) apply to income tax for 2015 and subsequent years, and with regard to income tax for 2014 and prior years, the provisions then in force continue to govern.
新租税特別措置法第十条の六第一項(第五号及び第十号に係る部分を除く。)の規定は、平成二十七年分以後の所得税について適用し、平成二十六年分以前の所得税については、なお従前の例による。
Supplementary Provisions, Article 53Transitional Measures Concerning Depreciation by Individuals
第五十三条(個人の減価償却に関する経過措置)
With regard to industrial cluster assets prescribed in Article 11-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies in the following paragraph) before the Effective Date, the provisions then in force continue to govern.
個人が施行日前に取得等(取得又は製作若しくは建設をいう。次項において同じ。)をした旧租税特別措置法第十一条の二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。
The provisions of Article 12, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (ii) through (iv) of the table in that paragraph) apply to industrial machinery, etc. prescribed in that paragraph for which an individual makes an acquisition, etc. on or after the Effective Date, and with regard to industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第十二条第一項(同項の表の第二号から第四号までに係る部分に限る。)の規定は、個人が施行日以後に取得等をする同項に規定する工業用機械等について適用し、個人が施行日前に取得等をした旧租税特別措置法第十二条第一項に規定する工業用機械等については、なお従前の例による。
During the period from the Effective Date until the day on which six months have elapsed from the Effective Date (or, if, by that day, an international logistics hub industrial cluster plan prescribed in Article 41, paragraph (1) of the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 14 of 2002) as amended by the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 7 of 2014; hereinafter referred to as the "Okinawa Promotion Act Partial Amendment Act") (hereinafter referred to as the "New Act on Special Measures for the Promotion and Development of Okinawa") has been submitted pursuant to the provisions of paragraph (5) of that Article, the day preceding the day on which it was submitted), the districts listed in the first column of item (iii) of the table in Article 12, paragraph (1) of the Former Act on Special Measures Concerning Taxation are deemed to be districts listed in the first column of item (iii) of the table in Article 12, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of that paragraph (limited to the part concerning that item) apply.
旧租税特別措置法第十二条第一項の表の第三号の第一欄に掲げる地区は、施行日から施行日以後六月を経過する日(その日までに、沖縄振興特別措置法の一部を改正する法律(平成二十六年法律第七号。以下「沖縄振興特別措置法一部改正法」という。)による改正後の沖縄振興特別措置法(平成十四年法律第十四号。以下「新沖縄振興特別措置法」という。)第四十一条第五項の規定による同条第一項に規定する国際物流拠点産業集積計画の提出があった場合には、その提出があった日の前日)までの間は、新租税特別措置法第十二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、同項(同号に係る部分に限る。)の規定を適用する。
The provisions of Article 12 of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (iii) of the table in paragraph (3) of that Article) apply to industrial promotion machinery, etc. prescribed in that paragraph for which an individual makes an acquisition, etc. prescribed in that paragraph on or after the Effective Date.
新租税特別措置法第十二条(第三項の表の第三号に係る部分に限る。)の規定は、個人が施行日以後に同項に規定する取得等をする同項に規定する産業振興機械等について適用する。
With regard to industrial promotion machinery, etc. prescribed in Article 12, paragraph (3) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. prescribed in that paragraph before the Effective Date, the provisions of that Article (limited to the part concerning item (ii) of the table in that paragraph (limited to the part concerning the area specified by Cabinet Order prescribed in the left-hand column of that item)) remain in force.
個人が施行日前に旧租税特別措置法第十二条第三項に規定する取得等をした同項に規定する産業振興機械等については、同条(同項の表の第二号(同号の上欄に規定する政令で定める区域に係る部分に限る。)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 13 of the New Act on Special Measures Concerning Taxation apply to income tax for 2015 and subsequent years, and with regard to income tax for 2014 and prior years, the provisions then in force continue to govern.
新租税特別措置法第十三条の規定は、平成二十七年分以後の所得税について適用し、平成二十六年分以前の所得税については、なお従前の例による。
The provisions of Article 14-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), item (ii) of that Article (limited to the part concerning the area plan prescribed in that item)) apply to specified redevelopment buildings, etc. prescribed in Article 14-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual acquires or newly builds on or after the date specified in Article 1, item (xvii) of the Supplementary Provisions.
新租税特別措置法第十四条の二(第二項第二号(同号に規定する区域計画に係る部分に限る。)に係る部分に限る。)の規定は、個人が附則第一条第十七号に定める日以後に取得又は新築をする新租税特別措置法第十四条の二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。
The provisions of Article 14-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), item (iii) of that Article) apply to specified redevelopment buildings, etc. prescribed in Article 14-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual acquires or newly builds on or after the date specified in Article 1, item (xvi) of the Supplementary Provisions.
新租税特別措置法第十四条の二(第二項第三号に係る部分に限る。)の規定は、個人が附則第一条第十六号に定める日以後に取得又は新築をする新租税特別措置法第十四条の二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 54Transitional Measures Concerning Reserves of Individuals
第五十四条(個人の準備金に関する経過措置)
The provisions of Article 20, paragraph (4), Article 20-2, paragraph (4), Article 20-3, paragraph (6), Article 22, paragraph (5) and Article 24-2, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to income tax for the year (limited to 2015 or a subsequent year) that includes the day on which the fact that gave rise to the revocation of the approval occurred or the day on which the written notification was submitted (or, if the day on which that written notification was submitted falls in the year following the year in which the individual discontinued filing returns by blue return, December 31 of the year in which the individual discontinued it; referred to as the "date of the event leading to cancellation on or after the effective date" in this Article) in the case where an individual has had the approval for filing blue returns revoked, or has submitted a written notification to the effect that the individual will discontinue filing returns by blue return, on or after the Effective Date, and with regard to income tax for the year that includes the day on which the fact that gave rise to the revocation of the approval occurred or the day on which the written notification was submitted (or, if the day on which that written notification was submitted falls in the year following the year in which the individual discontinued filing returns by blue return, December 31 of the year in which the individual discontinued it) in the case where an individual has had the approval for filing blue returns revoked, or has submitted a written notification to the effect that the individual will discontinue filing returns by blue return, before the Effective Date (including the year that includes the date of the event leading to cancellation on or after the effective date, if that year is 2014 or a prior year) and for the following year, the provisions then in force continue to govern.
新租税特別措置法第二十条第四項、第二十条の二第四項、第二十条の三第六項、第二十二条第五項及び第二十四条の二第四項の規定は、個人の施行日以後に青色申告書の提出の承認を取り消され、又は青色申告書による申告をやめる旨の届出書の提出をした場合におけるその承認の取消しの基因となった事実のあった日又はその届出書の提出をした日(その届出書の提出をした日が青色申告書による申告をやめた年の翌年である場合には、そのやめた年の十二月三十一日。以下この条において「施行日以後取消事実発生日」という。)の属する年分(平成二十七年以後の年分に限る。)の所得税について適用し、個人の施行日前に青色申告書の提出の承認を取り消され、又は青色申告書による申告をやめる旨の届出書の提出をした場合におけるその承認の取消しの基因となった事実のあった日又はその届出書の提出をした日(その届出書の提出をした日が青色申告書による申告をやめた年の翌年である場合には、そのやめた年の十二月三十一日)の属する年分(施行日以後取消事実発生日の属する年分で平成二十六年以前の年分を含む。)及びその翌年分の所得税については、なお従前の例による。
Supplementary Provisions, Article 55Transitional Measures Concerning Special Provisions on Taxation Where Agricultural Land, etc. Has Been Acquired
第五十五条(農用地等を取得した場合の課税の特例に関する経過措置)
The provisions of Article 24-3 of the New Act on Special Measures Concerning Taxation apply to agricultural land, etc. prescribed in Article 24-3, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual receives by transfer through a distribution in kind (meaning a distribution in kind prescribed in Article 2, item (xii)-6 of the Corporation Tax Act; the same applies hereinafter) made on or after the Effective Date, and with regard to agricultural land, etc. prescribed in Article 24-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual received by transfer through a distribution in kind made before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第二十四条の三の規定は、個人が施行日以後に行われる現物分配(法人税法第二条第十二号の六に規定する現物分配をいう。以下同じ。)により移転を受ける新租税特別措置法第二十四条の三第一項に規定する農用地等について適用し、個人が施行日前に行われた現物分配により移転を受けた旧租税特別措置法第二十四条の三第一項に規定する農用地等については、なお従前の例による。
Supplementary Provisions, Article 56Transitional Measures Concerning Special Provisions on Calculation of Income from Social Insurance Medical Fees
第五十六条(社会保険診療報酬の所得計算の特例に関する経過措置)
The provisions of Article 26 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), item (vi) of that Article) apply to social insurance medical care prescribed in that paragraph that is provided on or after January 1, 2015.
新租税特別措置法第二十六条(第二項第六号に係る部分に限る。)の規定は、平成二十七年一月一日以後に行われる同項に規定する社会保険診療について適用する。
Supplementary Provisions, Article 57Transitional Measures Concerning Special Provisions on Inclusion in Necessary Expenses of Contributions, etc. to Specified Funds
第五十七条(特定の基金に対する負担金等の必要経費算入の特例に関する経過措置)
With regard to premiums listed in Article 28, paragraph (1), item (iii) of the Former Act on Special Measures Concerning Taxation that an individual paid before the Effective Date, the provisions then in force continue to govern.
個人が施行日前に支出した旧租税特別措置法第二十八条第一項第三号に掲げる掛金については、なお従前の例による。
Supplementary Provisions, Article 58Transitional Measures Concerning Special Provisions on Inclusion in Necessary Expenses of Losses on Depreciable Assets, etc. Based on Debt Workout Plans
第五十八条(債務処理計画に基づく減価償却資産等の損失の必要経費算入の特例に関する経過措置)
The provisions of Article 28-2-2 of the New Act on Special Measures Concerning Taxation apply in the case where an individual referred to in paragraph (1) of that Article receives a release from debts based on a debt workout plan prescribed in that paragraph on or after the Effective Date.
新租税特別措置法第二十八条の二の二の規定は、同条第一項の個人が施行日以後に同項に規定する債務処理計画に基づき債務の免除を受ける場合について適用する。
Supplementary Provisions, Article 59Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
第五十九条(個人の譲渡所得の課税の特例に関する経過措置)
The provisions of Article 31-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), item (ix)-2 of that Article) apply to a transfer that falls under the category of a transfer for a superior residential area, etc. prescribed in Article 31-2, paragraph (1) of the New Act on Special Measures Concerning Taxation made by an individual on or after the date specified in Article 1, item (xix) of the Supplementary Provisions.
新租税特別措置法第三十一条の二(第二項第九号の二に係る部分に限る。)の規定は、個人が附則第一条第十九号に定める日以後に行う新租税特別措置法第三十一条の二第一項に規定する優良住宅地等のための譲渡に該当する譲渡について適用する。
The provisions of Article 34 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), item (iv) of that Article) apply to a transfer of land, etc. prescribed in paragraph (1) of that Article made by an individual on or after the Effective Date, and with regard to a transfer of land, etc. prescribed in Article 34, paragraph (1) of the Former Act on Special Measures Concerning Taxation made by an individual before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第三十四条(第二項第四号に係る部分に限る。)の規定は、個人が施行日以後に行う同条第一項に規定する土地等の譲渡について適用し、個人が施行日前に行った旧租税特別措置法第三十四条第一項に規定する土地等の譲渡については、なお従前の例による。
The provisions of Article 34-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), item (x) of that Article) apply to a transfer of land, etc. prescribed in Article 34-2, paragraph (1) of the New Act on Special Measures Concerning Taxation made by an individual on or after the date specified in Article 1, item (xx) of the Supplementary Provisions, and with regard to a transfer of land, etc. prescribed in Article 34-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation made by an individual before that date, the provisions then in force continue to govern.
新租税特別措置法第三十四条の二(第二項第十号に係る部分に限る。)の規定は、個人が附則第一条第二十号に定める日以後に行う新租税特別措置法第三十四条の二第一項に規定する土地等の譲渡について適用し、個人が同日前に行った旧租税特別措置法第三十四条の二第一項に規定する土地等の譲渡については、なお従前の例による。
The provisions of Article 34-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), item (xxii)-2 of that Article) apply to a transfer of land, etc. prescribed in Article 34-2, paragraph (1) of the New Act on Special Measures Concerning Taxation made by an individual on or after the date specified in Article 1, item (xix) of the Supplementary Provisions.
新租税特別措置法第三十四条の二(第二項第二十二号の二に係る部分に限る。)の規定は、個人が附則第一条第十九号に定める日以後に行う新租税特別措置法第三十四条の二第一項に規定する土地等の譲渡について適用する。
The provisions of Article 34-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), item (xxv) of that Article) apply to a transfer of land, etc. prescribed in Article 34-2, paragraph (1) of the New Act on Special Measures Concerning Taxation made by an individual on or after the date specified in Article 1, item (xviii) of the Supplementary Provisions, and with regard to a transfer of land, etc. prescribed in Article 34-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation made by an individual before that date, the provisions then in force continue to govern.
新租税特別措置法第三十四条の二(第二項第二十五号に係る部分に限る。)の規定は、個人が附則第一条第十八号に定める日以後に行う新租税特別措置法第三十四条の二第一項に規定する土地等の譲渡について適用し、個人が同日前に行った旧租税特別措置法第三十四条の二第一項に規定する土地等の譲渡については、なお従前の例による。
The provisions of Article 36-2 of the New Act on Special Measures Concerning Taxation apply to a transfer of transferred assets prescribed in paragraph (1) of that Article made by an individual on or after January 1, 2014, and with regard to a transfer of transferred assets prescribed in Article 36-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation made by an individual before that date, the provisions then in force continue to govern.
新租税特別措置法第三十六条の二の規定は、個人が平成二十六年一月一日以後に行う同条第一項に規定する譲渡資産の譲渡について適用し、個人が同日前に行った旧租税特別措置法第三十六条の二第一項に規定する譲渡資産の譲渡については、なお従前の例による。
The provisions of Articles 37 through 37-3 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 37, paragraph (1) of the New Act on Special Measures Concerning Taxation (excluding the part concerning the table in that paragraph)) apply to a transfer of assets listed in the left-hand column of each item of that table in the case where an individual receives by transfer the assets listed in the right-hand column of that item through a distribution in kind made on or after the Effective Date, and with regard to a transfer of assets listed in the left-hand column of each item of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation in the case where an individual received by transfer the assets listed in the right-hand column of that item through a distribution in kind made before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第三十七条から第三十七条の三まで(新租税特別措置法第三十七条第一項(同項の表に係る部分を除く。)に係る部分に限る。)の規定は、個人が施行日以後に行われる現物分配により同表の各号の下欄に掲げる資産の移転を受ける場合における当該各号の上欄に掲げる資産の譲渡について適用し、個人が施行日前に行われた現物分配により旧租税特別措置法第三十七条第一項の表の各号の下欄に掲げる資産の移転を受けた場合における当該各号の上欄に掲げる資産の譲渡については、なお従前の例による。
The provisions of Articles 37 through 37-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (i) through (iv), (vii), (viii) or (x) of the table in Article 37, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to a transfer of assets listed in the left-hand column of items (i) through (iv), (vii), (viii) or (x) of that table that an individual makes on or after the Effective Date, in the case where that individual acquires assets listed in the right-hand column of those items on or after the Effective Date, and with regard to transfers in the case where an individual transferred assets listed in the left-hand column of items (i) through (iii), (v), (vii), (viii) or (x) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date and in the case where an individual transfers assets listed in the left-hand column of those items on or after the Effective Date and that individual acquired assets listed in the right-hand column of those items before the Effective Date, the provisions then in force continue to govern, except in the case prescribed in paragraph (12).
新租税特別措置法第三十七条から第三十七条の四まで(新租税特別措置法第三十七条第一項の表の第一号から第四号まで、第七号、第八号又は第十号に係る部分に限る。)の規定は、個人が施行日以後に同表の第一号から第四号まで、第七号、第八号又は第十号の上欄に掲げる資産の譲渡をし、かつ、当該個人が施行日以後にこれらの号の下欄に掲げる資産の取得をする場合における当該譲渡について適用し、個人が施行日前に旧租税特別措置法第三十七条第一項の表の第一号から第三号まで、第五号、第七号、第八号又は第十号の上欄に掲げる資産の譲渡をした場合及び個人が施行日以後にこれらの号の上欄に掲げる資産の譲渡をし、かつ、当該個人が施行日前にこれらの号の下欄に掲げる資産の取得をした場合におけるこれらの譲渡については、第十二項に規定する場合を除き、なお従前の例による。
If the Effective Date is before the date specified in Article 1, item (xviii) of the Supplementary Provisions, with regard to the application of the provisions of Articles 37 through 37-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (ii) and (vii) of the table in Article 37, paragraph (1) of the New Act on Special Measures Concerning Taxation) during the period from the Effective Date to the day preceding the date specified in that item, the phrase "agriculture of … or of an individual who has obtained the certification referred to in Article 14-4, paragraph (1) of that Act for a farming plan for young persons, etc. prescribed in that paragraph (referred to as a 'certified new farmer' in that item)" in the right-hand column of item (ii) of that table is deemed to be replaced with "agriculture of …", and the phrase "certified farmer or certified new farmer", in both places where it appears in the right-hand column of item (vii) of that table, with "certified farmer".
With regard to a transfer of assets listed in the left-hand column of item (iv) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation made by an individual before the Effective Date, the provisions then in force continue to govern.
個人が施行日前に行った旧租税特別措置法第三十七条第一項の表の第四号の上欄に掲げる資産の譲渡については、なお従前の例による。
The provisions of Articles 37 through 37-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (v) of the table in Article 37, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to a transfer of assets listed in the left-hand column of item (v) of that table that an individual makes on or after the date specified in Article 1, item (xx) of the Supplementary Provisions, in the case where that individual acquires assets listed in the right-hand column of that item on or after that date.
新租税特別措置法第三十七条から第三十七条の四まで(新租税特別措置法第三十七条第一項の表の第五号に係る部分に限る。)の規定は、個人が附則第一条第二十号に定める日以後に同表の第五号の上欄に掲げる資産の譲渡をし、かつ、当該個人が同日以後に同号の下欄に掲げる資産の取得をする場合における当該譲渡について適用する。
With regard to a transfer of assets listed in the left-hand column of item (viii) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation in the case where an individual acquires, on or after the Effective Date, assets listed in the right-hand column of that item in connection with the implementation of an urban plan concerning a disaster prevention block improvement project under the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts (Act No. 49 of 1997) whose implementation was authorized before the Effective Date, the provisions of that Article through Article 37-4 of the Former Act on Special Measures Concerning Taxation (limited to the part concerning that item) remain in force. In this case, the phrase "December 31, 2014" in Article 37, paragraphs (1) and (4) of the Former Act on Special Measures Concerning Taxation and the phrase "December 31, 2013" in paragraph (10) of that Article are deemed to be replaced with "March 31, 2016", the phrase "the provisions of … and Article 13-2" in Article 37-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation with "the provisions of …", and the phrase "December 31, 2014" in Article 37-4 of the Former Act on Special Measures Concerning Taxation with "March 31, 2016".
施行日前にその施行の認可をされた密集市街地における防災街区の整備の促進に関する法律(平成九年法律第四十九号)による防災街区整備事業に関する都市計画の実施に伴い、個人が施行日以後に旧租税特別措置法第三十七条第一項の表の第八号の下欄に掲げる資産の取得をする場合における同号の上欄に掲げる資産の譲渡については、同条から旧租税特別措置法第三十七条の四まで(同号に係る部分に限る。)の規定は、なおその効力を有する。この場合において、旧租税特別措置法第三十七条第一項及び第四項中「平成二十六年十二月三十一日」とあり、並びに同条第十項中「平成二十五年十二月三十一日」とあるのは「平成二十八年三月三十一日」と、旧租税特別措置法第三十七条の三第二項中「及び第十三条の二の規定」とあるのは「の規定」と、旧租税特別措置法第三十七条の四中「平成二十六年十二月三十一日」とあるのは「平成二十八年三月三十一日」とする。
With regard to the application of the provisions of Article 31-2, Article 31-3, Articles 34 through 34-3, Article 35, Article 35-2, Article 36-2, Article 36-5, Article 37-5 and Article 37-9-5 of the New Act on Special Measures Concerning Taxation in the case where the provisions of the preceding paragraph apply, the phrase "or Article 37-9-5" in Article 31-2, paragraph (4) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "or Article 37-9-5, or Article 37 or Article 37-4 of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014), which remains in force pursuant to the provisions of Article 59, paragraph (12) of the Supplementary Provisions of that Act (hereinafter referred to as the 'Former Act on Special Measures Concerning Taxation Kept in Force')", the phrase "Article 37-9-5" in Article 31-3, paragraph (1) of the New Act on Special Measures Concerning Taxation with "the provisions of Article 37-9-5 or Article 37 or Article 37-4 of the Former Act on Special Measures Concerning Taxation Kept in Force", the phrase "or Article 37-9-5" in Article 34, paragraph (1), Article 34-2, paragraph (1) and Article 34-3, paragraph (1) of the New Act on Special Measures Concerning Taxation with "or Article 37-9-5, or Article 37 or Article 37-4 of the Former Act on Special Measures Concerning Taxation Kept in Force", the phrase "Article 37-9-5" in Article 35, paragraph (1) of the New Act on Special Measures Concerning Taxation with "the provisions of Article 37-9-5 or Article 37 or Article 37-4 of the Former Act on Special Measures Concerning Taxation Kept in Force", the phrase "or Article 37-9-4" in Article 35-2, paragraph (1) of the New Act on Special Measures Concerning Taxation with "or Article 37-9-4, or Article 37 or Article 37-4 of the Former Act on Special Measures Concerning Taxation Kept in Force", the phrase "or Article 37-9-5" in Article 36-2, paragraph (1) of the New Act on Special Measures Concerning Taxation with "or Article 37-9-5, or Article 37 or Article 37-4 of the Former Act on Special Measures Concerning Taxation Kept in Force", the phrase "or Article 37" in Article 37-5, paragraph (1) of the New Act on Special Measures Concerning Taxation with "or Article 37 or Article 37 of the Former Act on Special Measures Concerning Taxation Kept in Force", and the phrase "Article 37-7" in Article 37-9-5, paragraph (1) of the New Act on Special Measures Concerning Taxation with "Article 37-7 and Article 37 of the Former Act on Special Measures Concerning Taxation Kept in Force", and the phrase "that Act" with "the Income Tax Act".
前項の規定の適用がある場合における新租税特別措置法第三十一条の二、第三十一条の三、第三十四条から第三十四条の三まで、第三十五条、第三十五条の二、第三十六条の二、第三十六条の五、第三十七条の五及び第三十七条の九の五の規定の適用については、新租税特別措置法第三十一条の二第四項中「又は第三十七条の九の五」とあるのは「若しくは第三十七条の九の五又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)附則第五十九条第十二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十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。)第三十七条若しくは第三十七条の四」と、新租税特別措置法第三十一条の三第一項中「第三十七条の九の五」とあるのは「第三十七条の九の五の規定若しくは旧効力措置法第三十七条若しくは第三十七条の四」と、新租税特別措置法第三十四条第一項、第三十四条の二第一項及び第三十四条の三第一項中「又は第三十七条の九の五」とあるのは「若しくは第三十七条の九の五又は旧効力措置法第三十七条若しくは第三十七条の四」と、新租税特別措置法第三十五条第一項中「第三十七条の九の五」とあるのは「第三十七条の九の五の規定若しくは旧効力措置法第三十七条若しくは第三十七条の四」と、新租税特別措置法第三十五条の二第一項中「又は第三十七条の九の四」とあるのは「若しくは第三十七条の九の四又は旧効力措置法第三十七条若しくは第三十七条の四」と、新租税特別措置法第三十六条の二第一項中「又は第三十七条の九の五」とあるのは「若しくは第三十七条の九の五又は旧効力措置法第三十七条若しくは第三十七条の四」と、新租税特別措置法第三十七条の五第一項中「若しくは第三十七条」とあるのは「若しくは第三十七条若しくは旧効力措置法第三十七条」と、新租税特別措置法第三十七条の九の五第一項中「第三十七条の七」とあるのは「第三十七条の七並びに旧効力措置法第三十七条」と、「同法」とあるのは「所得税法」とする。
Supplementary Provisions, Article 60Transitional Measures Concerning Special Provisions on Withholding at the Source, etc. on Income, etc. from Transfers of Listed Shares, etc. Held in a Specified Account
第六十条(特定口座内保管上場株式等の譲渡による所得等に対する源泉徴収等の特例に関する経過措置)
With regard to the application of the provisions of Article 37-11-4, paragraph (5) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2016, the phrase "a permanent establishment" in that paragraph is deemed to be replaced with "a permanent establishment in Japan".
施行日から平成二十八年三月三十一日までの間における新租税特別措置法第三十七条の十一の四第五項の規定の適用については、同項中「恒久的施設を」とあるのは、「国内に恒久的施設を」とする。
Supplementary Provisions, Article 61Transitional Measures, etc. Concerning Tax Exemption for Capital Gains, etc. on Small-Amount Listed Shares, etc. in a Tax-Exempt Account
第六十一条(非課税口座内の少額上場株式等に係る譲渡所得等の非課税に関する経過措置等)
The provisions of Article 37-14, paragraph (5) and paragraphs (14) through (22) of the New Act on Special Measures Concerning Taxation apply to a written notification of change of financial instruments business operator, etc. prescribed in paragraph (14) of that Article or a written notification of closure of a tax-exempt account prescribed in paragraph (17) of that Article that is submitted on or after January 1, 2015.
新租税特別措置法第三十七条の十四第五項及び第十四項から第二十二項までの規定は、平成二十七年一月一日以後に提出する同条第十四項に規定する金融商品取引業者等変更届出書又は同条第十七項に規定する非課税口座廃止届出書について適用する。
With regard to the application of the provisions of Article 37-14, paragraph (5), items (iv) and (v), paragraph (14), paragraph (16), paragraph (17) and paragraphs (19) through (22) of the New Act on Special Measures Concerning Taxation during the period from January 1, 2015 to March 31, 2016, the phrase "a permanent establishment" in those provisions is deemed to be replaced with "a permanent establishment in Japan".
平成二十七年一月一日から平成二十八年三月三十一日までの間における新租税特別措置法第三十七条の十四第五項第四号及び第五号、第十四項、第十六項、第十七項並びに第十九項から第二十二項までの規定の適用については、これらの規定中「恒久的施設を」とあるのは、「国内に恒久的施設を」とする。
The provisions of Article 37-14, paragraph (23) of the New Act on Special Measures Concerning Taxation apply to matters to be provided prescribed in that paragraph that are provided on or after January 1, 2015.
新租税特別措置法第三十七条の十四第二十三項の規定は、平成二十七年一月一日以後に提供する同項に規定する提供事項について適用する。
If the head of a business office of a financial instruments business operator, etc. prescribed in Article 37-14, paragraph (5), item (i) of the Former Act on Special Measures Concerning Taxation provides, during the period from the Effective Date to December 31, 2014, the matters required to be provided pursuant to the provisions of paragraph (9) or (13) of that Article (referred to as "matters to be provided" in this paragraph) to the competent district director prescribed in those provisions (referred to as the "competent district director" in this paragraph) and has obtained the approval of the competent district director as specified by Cabinet Order, the head of the business office of that financial instruments business operator, etc. may, notwithstanding those provisions, provide those matters to be provided to the district director specified by Order of the Ministry of Finance by any of the methods listed in the items of paragraph (9) of that Article. In this case, the head of the business office of that financial instruments business operator, etc. is deemed to have provided those matters to be provided to the competent district director, and the provisions of Article 9-8 and Article 37-14 of the Former Act on Special Measures Concerning Taxation apply.
旧租税特別措置法第三十七条の十四第五項第一号に規定する金融商品取引業者等の営業所の長が、施行日から平成二十六年十二月三十一日までの間に同条第九項又は第十三項に規定する所轄税務署長(以下この項において「所轄税務署長」という。)に対しこれらの規定により提供すべきこととされている事項(以下この項において「提供事項」という。)の提供をする場合において、政令で定めるところにより所轄税務署長の承認を受けたときは、当該金融商品取引業者等の営業所の長は、これらの規定にかかわらず、同条第九項各号に掲げる方法のいずれかの方法により、当該提供事項を財務省令で定める税務署長に提供することができる。この場合において、当該金融商品取引業者等の営業所の長は、当該提供事項を所轄税務署長に提供したものとみなして、旧租税特別措置法第九条の八及び第三十七条の十四の規定を適用する。
If the head of a business office of a financial instruments business operator, etc. prescribed in the preceding paragraph has obtained the approval under the provisions of that paragraph, that approval is deemed to be the approval of the competent district director prescribed in Article 37-14, paragraph (23) of the New Act on Special Measures Concerning Taxation obtained on January 1, 2015, and the provisions of that paragraph apply.
Necessary matters concerning the application of the provisions of Article 37-14, paragraphs (19) through (22) of the New Act on Special Measures Concerning Taxation to a resident or a nonresident with a permanent establishment in Japan referred to in Article 37-14, paragraph (5), item (i) of the Former Act on Special Measures Concerning Taxation who closed a tax-exempt account before January 1, 2015 are specified by Cabinet Order.
平成二十七年一月一日前に非課税口座を廃止した旧租税特別措置法第三十七条の十四第五項第一号の居住者又は国内に恒久的施設を有する非居住者に係る新租税特別措置法第三十七条の十四第十九項から第二十二項までの規定の適用に関し必要な事項は、政令で定める。
Supplementary Provisions, Article 62Transitional Measures Concerning Special Provisions on Taxation in the Event of Receiving Shares of a Foreign Parent Corporation Due to a Merger, etc.
第六十二条(合併等により外国親法人株式の交付を受ける場合の課税の特例に関する経過措置)
The provisions of Article 37-14-3 of the New Act on Special Measures Concerning Taxation apply in the case where a nonresident receives, on or after January 1, 2017, shares of a foreign parent corporation of a merging corporation prescribed in paragraph (1) of that Article, shares of a foreign parent corporation of a successor corporation in a company split prescribed in paragraph (2) of that Article, or shares of a foreign corporation fully controlling the parent in a share exchange prescribed in paragraph (3) of that Article.
新租税特別措置法第三十七条の十四の三の規定は、非居住者が平成二十九年一月一日以後に同条第一項に規定する外国合併親法人株式、同条第二項に規定する外国分割承継親法人株式又は同条第三項に規定する外国株式交換完全支配親法人株式の交付を受ける場合について適用する。
In the case where a nonresident receives, on or before December 31, 2016, shares of a foreign parent corporation of a merging corporation prescribed in Article 37-14-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation, shares of a foreign parent corporation of a successor corporation in a company split prescribed in paragraph (2) of that Article, or shares of a foreign corporation fully controlling the parent in a share exchange prescribed in paragraph (3) of that Article, the provisions of that Article remain in force. In this case, in paragraph (7) of that Article, the phrase "Income Tax Act" is deemed to be replaced with "Income Tax Act prior to the amendment by Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014)"; the phrase "the phrase 'excluding)' in paragraph (1) is deemed to be replaced with 'excluding; and of that nonresident, Article 164, paragraph (1), item (iv), (a) of that Act'" is deemed to be replaced with "the phrase 'excluding)' in paragraph (1) is deemed to be replaced with 'excluding; and of that nonresident, Article 164, paragraph (1), item (iv), (a) of the Income Tax Act prior to the amendment by Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) (referred to as the "Former Income Tax Act" in the following paragraph)'"; and the phrase "the phrase 'excluding)' in paragraph (2) is deemed to be replaced with 'excluding; and of that nonresident, Article 164, paragraph (1), item (iv), (a) of that Act'" is deemed to be replaced with "the phrase 'excluding)' in paragraph (2) is deemed to be replaced with 'excluding; and of that nonresident, Article 164, paragraph (1), item (iv), (a) of the Former Income Tax Act'".
非居住者が平成二十八年十二月三十一日以前に旧租税特別措置法第三十七条の十四の三第一項に規定する外国合併親法人株式、同条第二項に規定する外国分割承継親法人株式又は同条第三項に規定する外国株式交換完全支配親法人株式の交付を受ける場合については、同条の規定は、なおその効力を有する。この場合において、同条第七項中「所得税法」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)第一条の規定による改正前の所得税法」と、「第一項中「除く。)」とあるのは「除き、当該非居住者の同法第百六十四条第一項第四号イ」とあるのは「第一項中「除く。)」とあるのは「除き、当該非居住者の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)第一条の規定による改正前の所得税法(次項において「旧所得税法」という。)第百六十四条第一項第四号イ」と、「第二項中「除く。)」とあるのは「除き、当該非居住者の同法第百六十四条第一項第四号イ」とあるのは「第二項中「除く。)」とあるのは「除き、当該非居住者の旧所得税法第百六十四条第一項第四号イ」とする。
Supplementary Provisions, Article 63Transitional Measures Concerning Special Provisions on Taxation on Capital Gains Pertaining to Inherited Property
第六十三条(相続財産に係る譲渡所得の課税の特例に関する経過措置)
The provisions of Article 39 of the New Act on Special Measures Concerning Taxation apply to the transfer of assets prescribed in paragraph (1) of that Article in the case where an individual acquires property prescribed in that paragraph through an inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter in this paragraph and in Article 128 of the Supplementary Provisions) that commences on or after January 1, 2015, and the provisions then in force continue to govern the transfer of assets prescribed in Article 39, paragraph (1) of the Former Act on Special Measures Concerning Taxation in the case where an individual acquired property prescribed in that paragraph through an inheritance or bequest that commenced before that date.
新租税特別措置法第三十九条の規定は、個人が平成二十七年一月一日以後に開始する相続又は遺贈(贈与をした者の死亡により効力を生ずる贈与を含む。以下この項及び附則第百二十八条において同じ。)による新租税特別措置法第三十九条第一項に規定する財産の取得をする場合における同項に規定する資産の譲渡について適用し、個人が同日前に開始した相続又は遺贈による旧租税特別措置法第三十九条第一項に規定する財産の取得をした場合における同項に規定する資産の譲渡については、なお従前の例による。
With regard to the application of the provisions of Article 39, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from January 1, 2015 to December 31, 2016, the phrase "Article 31, paragraph (1)" in that paragraph is deemed to be replaced with "Article 33, paragraph (3), item (i)".
平成二十七年一月一日から平成二十八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三十九条第一項の規定の適用については、同項中「第三十一条第一項」とあるのは、「第三十三条第三項第一号」とする。
Supplementary Provisions, Article 64Transitional Measures Concerning Tax Exemption for Capital Gains, etc. Where Property Is Donated to the State, etc.
第六十四条(国等に対して財産を寄附した場合の譲渡所得等の非課税に関する経過措置)
The provisions of Article 40, paragraphs (11) through (13) of the New Act on Special Measures Concerning Taxation apply in the case where a public interest merger corporation prescribed in paragraph (11) of that Article, or a successor corporation, a recipient public interest corporation, etc. or a transferee corporation prescribed in paragraph (12) of that Article, submits, on or after the Effective Date, the document prescribed in paragraph (11) of that Article (including as applied mutatis mutandis pursuant to paragraph (12) of that Article).
新租税特別措置法第四十条第十一項から第十三項までの規定は、同条第十一項に規定する公益合併法人並びに同条第十二項に規定する引継法人、受贈公益法人等及び譲受法人が施行日以後に同条第十一項(同条第十二項において準用する場合を含む。)に規定する書類を提出する場合について適用する。
The provisions of Article 40, paragraphs (16) and (17) of the New Act on Special Measures Concerning Taxation apply in the case where a public interest corporation, etc. prescribed in paragraph (16) of that Article requests confirmation pursuant to the provisions of that paragraph on or after the Effective Date.
新租税特別措置法第四十条第十六項及び第十七項の規定は、同条第十六項に規定する公益法人等が施行日以後に同項の規定により確認を求める場合について適用する。
Supplementary Provisions, Article 65Transitional Measures Concerning Special Provisions on Taxation on Capital Gains Where Important Cultural Properties, etc. Are Transferred to the State, etc.
第六十五条(国等に対して重要文化財等を譲渡した場合の譲渡所得の課税の特例に関する経過措置)
The provisions of Article 40-2 of the New Act on Special Measures Concerning Taxation apply to transfers, made by an individual on or after the Effective Date, of assets prescribed in paragraph (1) of that Article or Important Tangible Folk Cultural Properties prescribed in paragraph (2) of that Article, and the provisions then in force continue to govern transfers, made by an individual before the Effective Date, of assets prescribed in Article 40-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation or Important Tangible Folk Cultural Properties prescribed in paragraph (2) of that Article.
新租税特別措置法第四十条の二の規定は、個人が施行日以後に行う同条第一項に規定する資産又は同条第二項に規定する重要有形民俗文化財の譲渡について適用し、個人が施行日前に行った旧租税特別措置法第四十条の二第一項に規定する資産又は同条第二項に規定する重要有形民俗文化財の譲渡については、なお従前の例による。
Supplementary Provisions, Article 66Transitional Measures Concerning Special Provisions on Taxation, etc. on Internal Dealings of Nonresidents
第六十六条(非居住者の内部取引に係る課税の特例等に関する経過措置)
The provisions of Article 40-3-3 of the New Act on Special Measures Concerning Taxation apply to income tax of nonresidents for 2017 and subsequent years.
新租税特別措置法第四十条の三の三の規定は、非居住者の平成二十九年分以後の所得税について適用する。
The provisions of Article 40-3-4 of the New Act on Special Measures Concerning Taxation apply to a grace period for tax payment under paragraph (1) of that Article that is applied for with respect to income tax of nonresidents for 2017 and subsequent years.
新租税特別措置法第四十条の三の四の規定は、非居住者の平成二十九年分以後の所得税につき申請される同条第一項の規定による納税の猶予について適用する。
Supplementary Provisions, Article 67Transitional Measures Concerning the Special Income Tax Credit in the Case of Having Housing Loans, etc.
第六十七条(住宅借入金等を有する場合の所得税額の特別控除に関する経過措置)
The provisions of Article 41, paragraph (24) of the New Act on Special Measures Concerning Taxation apply in the case where a resident makes an acquisition prescribed in paragraph (1) of that Article of a house requiring seismic retrofitting prescribed in paragraph (24) of that Article on or after the Effective Date.
新租税特別措置法第四十一条第二十四項の規定は、居住者が施行日以後に同項に規定する要耐震改修住宅の同条第一項に規定する取得をする場合について適用する。
Supplementary Provisions, Article 68Transitional Measures Concerning Separate Taxation, etc. on Compensation for Periodic Deposits, etc.
第六十八条(定期積金の給付補塡金等の分離課税等に関する経過措置)
The provisions of Article 41-10, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to compensation for periodic deposits, etc. prescribed in that paragraph that is received on or after January 1, 2017 by a nonresident who has a permanent establishment referred to in that paragraph.
新租税特別措置法第四十一条の十第二項の規定は、同項の恒久的施設を有する非居住者が平成二十九年一月一日以後に支払を受ける同項に規定する給付補塡金等について適用する。
With regard to compensation for periodic deposits, etc. prescribed in Article 41-10, paragraph (2) of the Former Act on Special Measures Concerning Taxation that is received on or before December 31, 2016 by a nonresident referred to in that paragraph, the provisions of that paragraph remain in force. In this case, the phrase "Income Tax Act" in that paragraph is deemed to be replaced with "Income Tax Act prior to the amendment by Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014)".
Supplementary Provisions, Article 69Transitional Measures Concerning Special Provisions on Withholding at the Source, etc. for the Amount of Gain from Discount Bonds
第六十九条(割引債の差益金額に係る源泉徴収等の特例に関する経過措置)
The provisions of Article 41-12-2, paragraph (6), item (iii), (a) of the New Act on Special Measures Concerning Taxation apply to discount bonds listed in (a) of that item that are issued by a foreign corporation in a business year beginning on or after April 1, 2016, and the provisions then in force continue to govern discount bonds listed in Article 41-12-2, paragraph (6), item (iii), (a) of the Former Act on Special Measures Concerning Taxation that were issued by a foreign corporation in a business year that began before that date.
新租税特別措置法第四十一条の十二の二第六項第三号イの規定は、外国法人により平成二十八年四月一日以後に開始する事業年度において発行される同号イに掲げる割引債について適用し、外国法人により同日前に開始した事業年度において発行された旧租税特別措置法第四十一条の十二の二第六項第三号イに掲げる割引債については、なお従前の例による。
Supplementary Provisions, Article 70Transitional Measures Concerning Tax Exemption, etc. for Profit from Redemption of Book-Entry Government Bonds, etc.
第七十条(振替国債等の償還差益の非課税等に関する経過措置)
The provisions of Article 41-13, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to such profit from redemption prescribed in paragraphs (1) through (3) of that Article or amount of loss prescribed in paragraph (4) of that Article as, on or after January 1, 2017, is received by a nonresident who has a permanent establishment referred to in paragraph (5) of that Article or arises for a nonresident who has a permanent establishment referred to in that paragraph.
新租税特別措置法第四十一条の十三第五項の規定は、同条第一項から第三項までに規定する償還差益又は同条第四項に規定する損失の額のうち、平成二十九年一月一日以後に同条第五項の恒久的施設を有する非居住者が支払を受けるもの又は同項の恒久的施設を有する非居住者につき生ずるものについて適用する。
With regard to such profit from redemption prescribed in Article 41-13, paragraphs (1) through (3) of the Former Act on Special Measures Concerning Taxation or amount of loss prescribed in paragraph (4) of that Article as, on or before December 31, 2016, is received by a nonresident who has a permanent establishment in Japan referred to in paragraph (5) of that Article or arises for a nonresident who has a permanent establishment in Japan referred to in that paragraph, the provisions of that paragraph remain in force.
旧租税特別措置法第四十一条の十三第一項から第三項までに規定する償還差益又は同条第四項に規定する損失の額のうち、平成二十八年十二月三十一日以前に同条第五項の国内に恒久的施設を有する非居住者が支払を受けるもの又は同項の国内に恒久的施設を有する非居住者につき生ずるものについては、同項の規定は、なおその効力を有する。
Supplementary Provisions, Article 71Transitional Measures Concerning Special Provisions on Taxation on Domestic Source Income Pertaining to Profit from Redemption, etc. of Discount Bonds
第七十一条(割引債の償還差益等に係る国内源泉所得の課税の特例に関する経過措置)
The provisions of Article 41-13-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to profit from redemption prescribed in that paragraph of discount bonds prescribed in that paragraph that a foreign corporation issues in a business year beginning on or after April 1, 2016, and the provisions then in force continue to govern profit from redemption prescribed in Article 41-13-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation of discount bonds prescribed in that paragraph that a foreign corporation issued in a business year that began before that date.
新租税特別措置法第四十一条の十三の二第一項の規定は、外国法人が平成二十八年四月一日以後に開始する事業年度において発行する同項に規定する割引債の同項に規定する償還差益について適用し、外国法人が同日前に開始した事業年度において発行した旧租税特別措置法第四十一条の十三の二第一項に規定する割引債の同項に規定する償還差益については、なお従前の例による。
Supplementary Provisions, Article 72Transitional Measures Concerning Special Provisions on Taxation on the Amount of Gain, etc. from Book-Entry Discount Bonds
第七十二条(振替割引債の差益金額等の課税の特例に関する経過措置)
The provisions of Article 41-13-3, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to such profit from redemption prescribed in paragraph (2) of that Article or amount of loss prescribed in paragraph (3) of that Article as, on or after January 1, 2017, is received by a nonresident who has a permanent establishment referred to in paragraph (5) of that Article or arises for a nonresident who has a permanent establishment referred to in that paragraph.
新租税特別措置法第四十一条の十三の三第五項の規定は、同条第二項に規定する償還差益又は同条第三項に規定する損失の額のうち、平成二十九年一月一日以後に同条第五項の恒久的施設を有する非居住者が支払を受けるもの又は同項の恒久的施設を有する非居住者につき生ずるものについて適用する。
With regard to such profit from redemption prescribed in Article 41-13-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation or amount of loss prescribed in paragraph (3) of that Article as, on or before December 31, 2016, is received by a nonresident who has a permanent establishment in Japan referred to in paragraph (5) of that Article or arises for a nonresident who has a permanent establishment in Japan referred to in that paragraph, the provisions of that paragraph remain in force.
旧租税特別措置法第四十一条の十三の三第二項に規定する償還差益又は同条第三項に規定する損失の額のうち、平成二十八年十二月三十一日以前に同条第五項の国内に恒久的施設を有する非居住者が支払を受けるもの又は同項の国内に恒久的施設を有する非居住者につき生ずるものについては、同項の規定は、なおその効力を有する。
Supplementary Provisions, Article 73Transitional Measures Concerning Special Provisions on Calculation of the Amount of Foreign-Source Income
第七十三条(国外所得金額の計算の特例に関する経過措置)
The provisions of Article 41-19-5 of the New Act on Special Measures Concerning Taxation apply to the calculation of the amount of foreign-source income prescribed in paragraph (1) of that Article of a resident for 2017 and subsequent years.
新租税特別措置法第四十一条の十九の五の規定は、居住者の平成二十九年分以後の同条第一項に規定する国外所得金額の計算について適用する。
Supplementary Provisions, Article 74Transitional Measures Concerning Special Provisions on Taxation on Foreign Partners
第七十四条(外国組合員に対する課税の特例に関する経過措置)
The provisions of Article 41-21, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to domestic source income prescribed in Article 161, paragraph (1) of the New Income Tax Act that a nonresident referred to in that paragraph has in each year from 2017 onward, or to domestic source income listed in Article 161, paragraph (1), items (iv) through (xi) or items (xiii) through (xvi) of the New Income Tax Act that a foreign corporation referred to in Article 41-21, paragraph (1) of the New Act on Special Measures Concerning Taxation is to receive on or after April 1, 2016.
新租税特別措置法第四十一条の二十一第一項の規定は、同項の非居住者が平成二十九年以後の各年において有する新所得税法第百六十一条第一項に規定する国内源泉所得又は新租税特別措置法第四十一条の二十一第一項の外国法人が平成二十八年四月一日以後に支払を受けるべき新所得税法第百六十一条第一項第四号から第十一号まで若しくは第十三号から第十六号までに掲げる国内源泉所得について適用する。
With regard to income tax for 2016 and earlier years of a nonresident who has a permanent establishment in Japan referred to in Article 41-21, paragraph (1) of the Former Act on Special Measures Concerning Taxation and who has domestic source income prescribed in Article 161 of the Former Income Tax Act in any year up to and including 2016, the provisions of that Article remain in force. In this case, in paragraph (1) of that Article, the phrase "those, the Income Tax Act" is deemed to be replaced with "those, the Income Tax Act prior to the amendment by Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) (hereinafter referred to as the 'Former Income Tax Act' in this Article)", and the phrase "the Income Tax Act and other" is deemed to be replaced with "the Former Income Tax Act and other"; in item (v) of that paragraph, the phrase "Income Tax Act" is deemed to be replaced with "Former Income Tax Act"; and in paragraphs (3), (7) and (9) of that Article, the phrases "Income Tax Act" and "that Act" are deemed to be replaced with "Former Income Tax Act".
平成二十八年以前の各年において旧所得税法第百六十一条に規定する国内源泉所得を有する旧租税特別措置法第四十一条の二十一第一項の国内に恒久的施設を有する非居住者の平成二十八年分以前の所得税については、同条の規定は、なおその効力を有する。この場合において、同項中「ものは、所得税法」とあるのは「ものは、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)第一条の規定による改正前の所得税法(以下この条において「旧所得税法」という。)」と、「所得税法その他」とあるのは「旧所得税法その他」と、同項第五号中「所得税法」とあるのは「旧所得税法」と、同条第三項、第七項及び第九項中「所得税法」とあり、及び「同法」とあるのは「旧所得税法」とする。
The provisions then in force continue to govern domestic source income listed in Article 161, items (i)-2 through (vii) or items (ix) through (xii) of the Former Income Tax Act that a foreign corporation referred to in Article 41-21, paragraph (1) of the Former Act on Special Measures Concerning Taxation is to receive before April 1, 2016.
旧租税特別措置法第四十一条の二十一第一項の外国法人が平成二十八年四月一日前に支払を受けるべき旧所得税法第百六十一条第一号の二から第七号まで又は第九号から第十二号までに掲げる国内源泉所得については、なお従前の例による。
Supplementary Provisions, Article 74-2Transitional Measures Concerning Special Provisions on Taxation on Interest on Margin for Over-the-Counter Derivatives Transactions of Foreign Financial Institutions, etc.
第七十四条の二(外国金融機関等の店頭デリバティブ取引の証拠金に係る利子の課税の特例に関する経過措置)
The provisions of Article 42, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to interest prescribed in paragraph (1) of that Article that is received on or after April 1, 2016 by a foreign corporation that has a permanent establishment referred to in paragraph (3) of that Article, and the provisions then in force continue to govern interest prescribed in paragraph (1) of that Article that was received before that date by a foreign corporation that has a permanent establishment in Japan referred to in Article 42, paragraph (3) of the Former Act on Special Measures Concerning Taxation.
新租税特別措置法第四十二条第三項の規定は、同項の恒久的施設を有する外国法人が平成二十八年四月一日以後に支払を受ける同条第一項に規定する利子について適用し、旧租税特別措置法第四十二条第三項の国内に恒久的施設を有する外国法人が同日前に支払を受けた同条第一項に規定する利子については、なお従前の例による。
Supplementary Provisions, Article 75Transitional Measures Concerning Special Provisions on Taxation on Interest from Bond Transactions with Repurchase/Resale Agreements, etc. of Foreign Financial Institutions, etc.
第七十五条(外国金融機関等の債券現先取引等に係る利子の課税の特例に関する経過措置)
The provisions of Article 42-2, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to specified interest prescribed in paragraph (1) of that Article that is received on or after April 1, 2016 by a foreign corporation that has a permanent establishment referred to in paragraph (3) of that Article, and the provisions then in force continue to govern specified interest prescribed in paragraph (1) of that Article that was received before that date by a foreign corporation that has a permanent establishment in Japan referred to in Article 42-2, paragraph (3) of the Former Act on Special Measures Concerning Taxation.
新租税特別措置法第四十二条の二第三項の規定は、同項の恒久的施設を有する外国法人が平成二十八年四月一日以後に支払を受ける同条第一項に規定する特定利子について適用し、旧租税特別措置法第四十二条の二第三項の国内に恒久的施設を有する外国法人が同日前に支払を受けた同条第一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 76Transitional Measures Concerning Special Provisions on the Submission of Payment Reports and Similar Documents
第七十六条(支払調書等の提出の特例に関する経過措置)
The provisions of Article 42-2-2, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to the matters to be stated prescribed in paragraph (1) of that Article in reports, etc. prescribed in that paragraph that are provided on or after the Effective Date.
新租税特別措置法第四十二条の二の二第三項の規定は、施行日以後に提供する同条第一項に規定する調書等の同項に規定する記載事項について適用する。
With regard to the application of the provisions of Article 42-2-2, paragraph (3) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to December 31, 2014, the phrase "Article 37-14, paragraph (25)" in that paragraph is deemed to be replaced with "Article 37-14, paragraph (15)".
施行日から平成二十六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四十二条の二の二第三項の規定の適用については、同項中「第三十七条の十四第二十五項」とあるのは、「第三十七条の十四第十五項」とする。
Supplementary Provisions, Article 77Principle of Transitional Measures Concerning Special Provisions on Corporation Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
第七十七条(租税特別措置法の一部改正に伴う法人税の特例に関する経過措置の原則)
Unless otherwise provided, the provisions of Chapter III of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act; the same applies hereinafter) beginning on or after the Effective Date, and to corporation tax for consolidated business years, beginning on or after the Effective Date, of a consolidated parent corporation or of a consolidated subsidiary corporation with which that consolidated parent corporation has a consolidated full controlling interest, and the provisions then in force continue to govern corporation tax for business years of a corporation that began before the Effective Date and corporation tax for consolidated business years, which began before the Effective Date, of a consolidated parent corporation or of a consolidated subsidiary corporation with which that consolidated parent corporation has a consolidated full controlling interest.
別段の定めがあるものを除き、新租税特別措置法第三章の規定は、法人(法人税法第二条第八号に規定する人格のない社団等を含む。以下同じ。)の施行日以後に開始する事業年度分の法人税及び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施行日以後に開始する連結事業年度分の法人税について適用し、法人の施行日前に開始した事業年度分の法人税及び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施行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 78Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where Equipment, etc. for Promoting the Reduction of Energy-Related Environmental Load Is Acquired
第七十八条(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 then in force continue to govern depreciable assets listed in Article 42-5, paragraph (1), item (i), (c) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed before the Effective Date.
法人が施行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四十二条の五第一項第一号ハに掲げる減価償却資産については、なお従前の例による。
Supplementary Provisions, Article 79Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Small and Medium Sized Enterprise, etc. Acquires Machinery, etc.
第七十九条(中小企業者等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 42-6 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to specified productivity-improving equipment, etc. (meaning specified productivity-improving equipment, etc. prescribed in paragraphs (2) through (4), (8) and (10) of that Article; the same applies hereinafter in this paragraph)) apply to corporation tax for business years ending on or after the Effective Date of a corporation that, on or after the date on which the Act on Strengthening Industrial Competitiveness (Act No. 98 of 2013) comes into effect, acquires or manufactures specified productivity-improving equipment, etc. or receives a transfer of specified productivity-improving equipment, etc.
新租税特別措置法第四十二条の六(特定生産性向上設備等(同条第二項から第四項まで、第八項及び第十項に規定する特定生産性向上設備等をいう。以下この項において同じ。)に係る部分に限る。)の規定は、産業競争力強化法(平成二十五年法律第九十八号)の施行の日以後に、特定生産性向上設備等の取得若しくは製作をし、又は特定生産性向上設備等の移転を受ける法人の施行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。
With regard to the application of the provisions of Chapter III, Sections 1-2 through 8 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2016, the phrase "Article 72, paragraph (1), item (i) or Article 144-4, paragraph (1), item (i) or (ii) or paragraph (2), item (i)" in Article 42-6, paragraph (5) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "Article 72, paragraph (1), item (i)", and the phrase "Article 72, paragraph (1) or Article 144-4, paragraph (1) or (2) of that Act" is deemed to be replaced with "that paragraph".
施行日から平成二十八年三月三十一日までの間における新租税特別措置法第三章第一節の二から第八節までの規定の適用については、新租税特別措置法第四十二条の六第五項中「第七十二条第一項第一号又は第百四十四条の四第一項第一号若しくは第二号若しくは第二項第一号」とあるのは「第七十二条第一項第一号」と、「同法第七十二条第一項又は第百四十四条の四第一項若しくは第二項」とあるのは「同項」とする。
Supplementary Provisions, Article 80Transitional Measures Concerning the Special Corporation Tax Credit Where Industrial Machinery, etc. Is Acquired in Specified Areas of Okinawa
第八十条(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 42-9 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to items (ii) through (v) of the table in paragraph (1)) apply to industrial machinery, etc. prescribed in that paragraph that a corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 42-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed before the Effective Date.
新租税特別措置法第四十二条の九(第一項の表の第二号から第五号までに係る部分に限る。)の規定は、法人が施行日以後に取得又は製作若しくは建設をする同項に規定する工業用機械等について適用し、法人が施行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四十二条の九第一項に規定する工業用機械等については、なお従前の例による。
The districts listed in the first column of item (ii) of the table in Article 42-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation are deemed to be districts listed in the first column of item (ii) of the table in Article 42-9, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date until the day on which six months have elapsed from the Effective Date (or, if an information and communications industry promotion plan prescribed in Article 28, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa has been submitted under the provisions of paragraph (5) of that Article by that day, the day before the date of that submission), and the provisions of that Article (limited to the part pertaining to that item) apply.
旧租税特別措置法第四十二条の九第一項の表の第二号の第一欄に掲げる地区は、施行日から施行日以後六月を経過する日(その日までに、新沖縄振興特別措置法第二十八条第五項の規定による同条第一項に規定する情報通信産業振興計画の提出があった場合には、その提出があった日の前日)までの間は、新租税特別措置法第四十二条の九第一項の表の第二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。
The districts listed in the first column of item (iv) of the table in Article 42-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation are deemed to be districts listed in the first column of item (iv) of the table in Article 42-9, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date until the day on which six months have elapsed from the Effective Date (or, if an international logistics hub industrial cluster plan prescribed in Article 41, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa has been submitted under the provisions of paragraph (5) of that Article by that day, the day before the date of that submission), and the provisions of that Article (limited to the part pertaining to that item) apply.
旧租税特別措置法第四十二条の九第一項の表の第四号の第一欄に掲げる地区は、施行日から施行日以後六月を経過する日(その日までに、新沖縄振興特別措置法第四十一条第五項の規定による同条第一項に規定する国際物流拠点産業集積計画の提出があった場合には、その提出があった日の前日)までの間は、新租税特別措置法第四十二条の九第一項の表の第四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。
Supplementary Provisions, Article 81Transitional Measures Concerning Special Depreciation, etc. or the Special Corporation Tax Credit Where Machinery, etc. Is Acquired in a National Strategic Special Zone
第八十一条(国家戦略特別区域において機械等を取得した場合の特別償却等又は法人税額の特別控除に関する経過措置)
The provisions of Article 42-10 of the New Act on Special Measures Concerning Taxation apply to specified machinery and equipment, etc. prescribed in paragraph (1) of that Article that a corporation acquires, manufactures or constructs on or after the date specified in Article 1, item (xvii) of the Supplementary Provisions.
新租税特別措置法第四十二条の十の規定は、法人が附則第一条第十七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四十二条の十第一項に規定する特定機械装置等について適用する。
With regard to the application of the provisions of Article 42-10, paragraphs (2) and (12) of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xvii) of the Supplementary Provisions to March 31, 2015, the phrase "through Article 70-2, Article 144 and Article 144-2" in paragraph (2) of that Article is deemed to be replaced with "through Article 70-2"; in paragraph (12) of that Article, the phrase "and Part III, Chapter II" is deemed to be replaced with "(including as Articles 72 and 74 of that Act are applied mutatis mutandis pursuant to Article 145, paragraph (1) of that Act)"; and the phrase "; in Article 144 of that Act, the phrase ',' is deemed to be replaced with ', the phrase "amount of corporation tax" is deemed to be replaced with "amount of corporation tax (if there is any amount to be deducted pursuant to the provisions of Article 42-10, paragraph (3) (Special Corporation Tax Credit Where Machinery, etc. Is Acquired in a National Strategic Special Zone) of the Act on Special Measures Concerning Taxation, the amount remaining after deducting that amount)",'; in Article 144-2, paragraph (1) of that Act, the phrase 'amount of corporation tax on' is deemed to be replaced with 'amount of corporation tax on (if there is any amount to be deducted pursuant to the provisions of Article 42-10, paragraph (3) (Special Corporation Tax Credit Where Machinery, etc. Is Acquired in a National Strategic Special Zone) of the Act on Special Measures Concerning Taxation, the amount remaining after deducting that amount; the same applies in the following paragraph and paragraph (3) of that Article)'; in Article 144-4, paragraph (1), item (iii) of that Act, the phrase 'the provisions of' is deemed to be replaced with 'and the provisions of Article 42-10, paragraph (3) (Special Corporation Tax Credit Where Machinery, etc. Is Acquired in a National Strategic Special Zone) of the Act on Special Measures Concerning Taxation'; in item (iv) of that paragraph and paragraph (2), item (ii) of that Article, the phrase 'the preceding Section' is deemed to be replaced with 'the preceding Section and Article 42-10, paragraph (3) of the Act on Special Measures Concerning Taxation'; in Article 144-6, paragraph (1), item (iii) of that Act, the phrase 'the provisions of' is deemed to be replaced with 'and the provisions of Article 42-10, paragraph (3) (Special Corporation Tax Credit Where Machinery, etc. Is Acquired in a National Strategic Special Zone) of the Act on Special Measures Concerning Taxation'; and in item (iv) of that paragraph and paragraph (2), item (ii) of that Article, the phrase 'the preceding Section' is deemed to be replaced with 'the preceding Section and Article 42-10, paragraph (3) of the Act on Special Measures Concerning Taxation'" is deemed to be omitted.
附則第一条第十七号に定める日から平成二十七年三月三十一日までの間における新租税特別措置法第四十二条の十第二項及び第十二項の規定の適用については、同条第二項中「第七十条の二まで、第百四十四条及び第百四十四条の二」とあるのは「第七十条の二まで」と、同条第十二項中「及び第三編第二章」とあるのは「(同法第七十二条及び第七十四条を同法第百四十五条第一項において準用する場合を含む。)」と、「と、同法第百四十四条中「と、」とあるのは「と、「法人税の額」とあるのは「法人税の額(租税特別措置法第四十二条の十第三項(国家戦略特別区域において機械等を取得した場合の法人税額の特別控除)の規定により控除する金額がある場合には、当該金額を控除した金額)」と、」と、同法第百四十四条の二第一項中「対する法人税の額」とあるのは「対する法人税の額(租税特別措置法第四十二条の十第三項(国家戦略特別区域において機械等を取得した場合の法人税額の特別控除)の規定により控除する金額がある場合には、当該金額を控除した金額。次項及び第三項において同じ。)」と、同法第百四十四条の四第一項第三号中「の規定」とあるのは「及び租税特別措置法第四十二条の十第三項(国家戦略特別区域において機械等を取得した場合の法人税額の特別控除)の規定」と、同項第四号及び同条第二項第二号中「前節」とあるのは「前節及び租税特別措置法第四十二条の十第三項」と、同法第百四十四条の六第一項第三号中「の規定」とあるのは「及び租税特別措置法第四十二条の十第三項(国家戦略特別区域において機械等を取得した場合の法人税額の特別控除)の規定」と、同項第四号及び同条第二項第二号中「前節」とあるのは「前節及び租税特別措置法第四十二条の十第三項」とする」とあるのは「とする」とする。
With regard to the application of the provisions of Article 42-10, paragraph (13) of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xvii) of the Supplementary Provisions to the day before the date specified in item (xii) of that Article, the phrase "Corporation Tax Act and the Local Corporation Tax Act" in that paragraph is deemed to be replaced with "Corporation Tax Act", the phrase ", the Corporation Tax Act" is deemed to be replaced with ", that Act", and the phrase "that Act and the Local Corporation Tax Act" is deemed to be replaced with "that Act".
Supplementary Provisions, Article 82Transitional Measures Concerning the Special Corporation Tax Credit Where the Amount of Salaries, etc. Paid to Employees Has Increased
第八十二条(雇用者給与等支給額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 42-12-4 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of a corporation that ended before the Effective Date.
新租税特別措置法第四十二条の十二の四の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の施行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。
If a business year of a corporation that began on or after April 1, 2013 and ended before the Effective Date (limited to a business year that falls under each business year prescribed in Article 42-12-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation, and excluding a business year to which the provisions of that paragraph apply and a business year for which the provisions of Articles 17-3 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 prior to the amendment by Article 13 (hereinafter referred to as the "Former Earthquake Tax Special Provisions Act") have been applied; referred to as a "transitional year" in this paragraph) is an eligible transitional year (meaning that transitional year in the case where, if the provisions of Article 42-12-4 of the New Act on Special Measures Concerning Taxation were applied by deeming the transitional year to be the applicable year prescribed in paragraph (2), item (iii) of that Article, the case would fall under the case prescribed in the main clause of paragraph (1) of that Article), with regard to the application of the provisions of that paragraph to corporation tax for the first business year of that corporation ending on or after the Effective Date, the phrase "an amount equivalent to (" in that paragraph is deemed to be replaced with "the total of an amount equivalent to and the transitional year maximum credit (meaning the amount equivalent to 10 percent of the total of the transitional increases in salaries, etc. paid to employees (meaning the increase in salaries, etc. paid to employees in the case where that transitional year is deemed to be the applicable year prescribed in item (iii) of the following paragraph) pertaining to each transitional year (meaning a transitional year prescribed in Article 82, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014); the same applies hereinafter in this paragraph) that is an eligible transitional year prescribed in that paragraph) (", the phrase "equivalent to 10 percent (or 20 percent if the corporation is a small and medium sized enterprise, etc. (meaning a small and medium sized enterprise or an agricultural cooperative, etc. prescribed in Article 42-4, paragraph (6))) of" is deemed to be replaced with "calculated by multiplying by the credit ceiling ratio (meaning the ratio calculated by multiplying 10 percent (or 20 percent if the corporation is a small and medium sized enterprise or an agricultural cooperative, etc. prescribed in Article 42-4, paragraph (6)) by the number obtained by dividing the total number of months of that business year and each of those transitional years by the number of months of that business year (or, if that number has a fraction below the second decimal place, the number obtained by rounding down that fraction))", the phrase "that amount equivalent to 10 percent" is deemed to be replaced with "that calculated amount", and the phrase "the preceding paragraph" in paragraph (3) of that Article is deemed to be replaced with "the preceding two paragraphs".
法人の平成二十五年四月一日以後に開始し、かつ、施行日前に終了した事業年度(旧租税特別措置法第四十二条の十二の四第一項に規定する各事業年度に該当する事業年度に限り、同項の規定の適用がある事業年度及び第十三条の規定による改正前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「旧震災特例法」という。)第十七条の三から第十七条の三の三までの規定の適用を受けた事業年度を除く。以下この項において「経過年度」という。)が対象経過年度(経過年度を新租税特別措置法第四十二条の十二の四第二項第三号に規定する適用年度とみなして同条の規定を適用したならば同条第一項本文に規定するときに該当することとなるときにおける当該経過年度をいう。)である場合には、当該法人の施行日以後最初に終了する事業年度分の法人税に係る同項の規定の適用については、同項中「相当する金額(」とあるのは「相当する金額と経過年度控除限度額(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)附則第八十二条第二項に規定する対象経過年度である各経過年度(同項に規定する経過年度をいう。以下この項において同じ。)に係る経過雇用者給与等支給増加額(当該各経過年度を次項第三号に規定する適用年度とみなした場合の雇用者給与等支給増加額をいう。)の合計額の百分の十に相当する金額をいう。)との合計額(」と、「の百分の十(当該法人が中小企業者等(第四十二条の四第六項に規定する中小企業者又は農業協同組合等をいう。)である場合には、百分の二十)に相当する」とあるのは「に控除上限割合(百分の十(当該法人が第四十二条の四第六項に規定する中小企業者又は農業協同組合等である場合には、百分の二十)に当該事業年度及び当該各経過年度の月数の合計数を当該事業年度の月数で除して得た数(当該数に小数点以下二位未満の端数があるときは、これを切り捨てた数)を乗じて計算した割合をいう。)を乗じて計算した」と、「当該百分の十に相当する金額」とあるのは「当該計算した金額」と、同条第三項中「前項」とあるのは「前二項」とする。
If a business year of the corporation referred to in the preceding paragraph that began on or after April 1, 2013 and ended before the Effective Date falls under a consolidated business year, and that consolidated business year falls under a transitional year prescribed in Article 112, paragraph (2) of the Supplementary Provisions and is an eligible transitional year prescribed in that paragraph, that consolidated business year is deemed to be a transitional year prescribed in the preceding paragraph that is an eligible transitional year prescribed in that paragraph.
前項の法人の平成二十五年四月一日以後に開始し、かつ、施行日前に終了した事業年度が連結事業年度に該当する場合において、当該連結事業年度が、附則第百十二条第二項に規定する経過年度に該当し、かつ、同項に規定する対象経過年度であるときは、当該連結事業年度を前項に規定する対象経過年度である同項に規定する経過年度とみなす。
With regard to the application of the provisions of Article 42-13 of the New Act on Special Measures Concerning Taxation in the case where the provisions of paragraph (2) apply, the phrase "Article 42-12-4, paragraph (1)" in paragraph (1), item (xii) of that Article is deemed to be replaced with "Article 42-12-4, paragraph (1) (including as applied with the replacement of terms pursuant to Article 82, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014); the same applies hereinafter in this item)", and the phrase "in that paragraph" is deemed to be replaced with "in Article 42-12-4, paragraph (1)".
第二項の規定の適用がある場合における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、同条第一項第十二号中「第四十二条の十二の四第一項」とあるのは「第四十二条の十二の四第一項(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)附則第八十二条第二項の規定により読み替えて適用する場合を含む。以下この号において同じ。)」と、「同項に」とあるのは「第四十二条の十二の四第一項に」とする。
With regard to the application of the provisions of Article 17-2, paragraph (13), Article 17-2-2, paragraph (10) and Article 17-2-3, paragraph (10) 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 (hereinafter referred to as the "New Special Provisions Law for Earthquake Victims") in the case where the provisions of paragraph (2) apply, the phrase "through Article 42-12-5" in those provisions is deemed to be replaced with "through Article 42-12-5 (including where the provisions of Article 42-12-4 of that Act are applied with the replacement of terms pursuant to Article 82, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014))", and the phrase "Article 42-4, paragraph (1) of that Act" is deemed to be replaced with "Article 42-4, paragraph (1) of the Act on Special Measures Concerning Taxation".
第二項の規定の適用がある場合における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「新震災特例法」という。)第十七条の二第十三項、第十七条の二の二第十項及び第十七条の二の三第十項の規定の適用については、これらの規定中「第四十二条の十二の五まで」とあるのは「第四十二条の十二の五まで(同法第四十二条の十二の四の規定を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)附則第八十二条第二項の規定により読み替えて適用する場合を含む。)」と、「同法第四十二条の四第一項」とあるのは「租税特別措置法第四十二条の四第一項」とする。
Supplementary Provisions, Article 83Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where Productivity-Improving Equipment, etc. Is Acquired
第八十三条(生産性向上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 42-12-5 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years ending on or after the Effective Date of a corporation that, on or after the date on which the Act on Strengthening Industrial Competitiveness comes into effect, makes an acquisition, etc. prescribed in paragraph (1) of that Article of specified productivity-improving equipment, etc. (meaning specified productivity-improving equipment, etc. prescribed in paragraphs (1), (3), (4) and (9) of that Article; the same applies hereinafter in this paragraph) or receives a transfer of specified productivity-improving equipment, etc.
新租税特別措置法第四十二条の十二の五の規定は、産業競争力強化法の施行の日以後に、特定生産性向上設備等(同条第一項、第三項、第四項及び第九項に規定する特定生産性向上設備等をいう。以下この項において同じ。)の同条第一項に規定する取得等をし、又は特定生産性向上設備等の移転を受ける法人の施行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。
If the date on which the provisions listed in Article 1, item (i) of the Supplementary Provisions of the National Strategic Special Zones Act come into effect falls after the Effective Date, with regard to the application of the provisions of Article 42-12-5, paragraph (7) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date on which the provisions listed in that item come into effect, the phrase "Article 42-9, Article 42-10, paragraphs (2), (3) and (5)" in that paragraph is deemed to be replaced with "Article 42-9".
国家戦略特別区域法附則第一条第一号に掲げる規定の施行の日が施行日後である場合には、施行日から同号に掲げる規定の施行の日の前日までの間における新租税特別措置法第四十二条の十二の五第七項の規定の適用については、同項中「第四十二条の九、第四十二条の十第二項、第三項及び第五項」とあるのは、「第四十二条の九」とする。
With regard to the application of the provisions of Article 42-12-5, paragraph (7) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2015, the phrase "through Article 70-2, Article 144 and Article 144-2" in that paragraph is deemed to be replaced with "through Article 70-2", and with regard to the application of the provisions of paragraph (15) of that Article during the period from the Effective Date to March 31, 2016, in that paragraph, the phrase "and Part III, Chapter II" is deemed to be replaced with "(including as Articles 72 and 74 of that Act are applied mutatis mutandis pursuant to Article 145, paragraph (1) of that Act)", and the phrase "; in Article 144 of that Act, the phrase ',' is deemed to be replaced with ', the phrase "amount of corporation tax" is deemed to be replaced with "amount of corporation tax (if there is any amount to be deducted pursuant to the provisions of Article 42-12-5, paragraph (7) (Special Corporation Tax Credit Where Productivity-Improving Equipment, etc. Is Acquired) of the Act on Special Measures Concerning Taxation, the amount remaining after deducting that amount)",'; in Article 144-2, paragraph (1) of that Act, the phrase 'amount of corporation tax on' is deemed to be replaced with 'amount of corporation tax on (if there is any amount to be deducted pursuant to the provisions of Article 42-12-5, paragraph (7) (Special Corporation Tax Credit Where Productivity-Improving Equipment, etc. Is Acquired) of the Act on Special Measures Concerning Taxation, the amount remaining after deducting that amount; the same applies in the following paragraph and paragraph (3))'; in Article 144-4, paragraph (1), item (iii) of that Act, the phrase 'the provisions of' is deemed to be replaced with 'and the provisions of Article 42-12-5, paragraph (7) (Special Corporation Tax Credit Where Productivity-Improving Equipment, etc. Is Acquired) of the Act on Special Measures Concerning Taxation'; in item (iv) of that paragraph and paragraph (2), item (ii) of that Article, the phrase 'the preceding Section' is deemed to be replaced with 'the preceding Section and Article 42-12-5, paragraph (7) of the Act on Special Measures Concerning Taxation'; in Article 144-6, paragraph (1), item (iii) of that Act, the phrase 'the provisions of' is deemed to be replaced with 'and the provisions of Article 42-12-5, paragraph (7) (Special Corporation Tax Credit Where Productivity-Improving Equipment, etc. Is Acquired) of the Act on Special Measures Concerning Taxation'; and in item (iv) of that paragraph and paragraph (2), item (ii) of that Article, the phrase 'the preceding Section' is deemed to be replaced with 'the preceding Section and Article 42-12-5, paragraph (7) of the Act on Special Measures Concerning Taxation'" is deemed to be omitted.
施行日から平成二十七年三月三十一日までの間における新租税特別措置法第四十二条の十二の五第七項の規定の適用については同項中「第七十条の二まで、第百四十四条及び第百四十四条の二」とあるのは「第七十条の二まで」とし、施行日から平成二十八年三月三十一日までの間における同条第十五項の規定の適用については同項中「及び第三編第二章」とあるのは「(同法第七十二条及び第七十四条を同法第百四十五条第一項において準用する場合を含む。)」と、「と、同法第百四十四条中「と、」とあるのは「と、「法人税の額」とあるのは「法人税の額(租税特別措置法第四十二条の十二の五第七項(生産性向上設備等を取得した場合の法人税額の特別控除)の規定により控除する金額がある場合には、当該金額を控除した金額)」と、」と、同法第百四十四条の二第一項中「対する法人税の額」とあるのは「対する法人税の額(租税特別措置法第四十二条の十二の五第七項(生産性向上設備等を取得した場合の法人税額の特別控除)の規定により控除する金額がある場合には、当該金額を控除した金額。次項及び第三項において同じ。)」と、同法第百四十四条の四第一項第三号中「の規定」とあるのは「及び租税特別措置法第四十二条の十二の五第七項(生産性向上設備等を取得した場合の法人税額の特別控除)の規定」と、同項第四号及び同条第二項第二号中「前節」とあるのは「前節及び租税特別措置法第四十二条の十二の五第七項」と、同法第百四十四条の六第一項第三号中「の規定」とあるのは「及び租税特別措置法第四十二条の十二の五第七項(生産性向上設備等を取得した場合の法人税額の特別控除)の規定」と、同項第四号及び同条第二項第二号中「前節」とあるのは「前節及び租税特別措置法第四十二条の十二の五第七項」とする」とあるのは「とする」とする。
Supplementary Provisions, Article 84Transitional Measures Concerning Depreciation by Corporations
第八十四条(法人の減価償却に関する経過措置)
With regard to the application of the provisions of Article 43-2, paragraph (3) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xxi) of the Supplementary Provisions, the phrase "the preceding two paragraphs" in that paragraph is deemed to be replaced with "paragraph (1)".
施行日から附則第一条第二十一号に定める日の前日までの間における新租税特別措置法第四十三条の二第三項の規定の適用については、同項中「前二項」とあるのは、「第一項」とする。
The provisions then in force continue to govern industrial cluster assets prescribed in Article 44, paragraph (1) of the Former Act on Special Measures Concerning Taxation of which a corporation made an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies in the following paragraph) before the Effective Date.
法人が施行日前に取得等(取得又は製作若しくは建設をいう。次項において同じ。)をした旧租税特別措置法第四十四条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。
The provisions of Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to items (ii) through (iv) of the table in that paragraph) apply to industrial machinery, etc. prescribed in that paragraph of which a corporation makes an acquisition, etc. 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 of which a corporation made an acquisition, etc. before the Effective Date.
新租税特別措置法第四十五条第一項(同項の表の第二号から第四号までに係る部分に限る。)の規定は、法人が施行日以後に取得等をする同項に規定する工業用機械等について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十五条第一項に規定する工業用機械等については、なお従前の例による。
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 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 during the period from the Effective Date until the day on which six months have elapsed from the Effective Date (or, if an international logistics hub industrial cluster plan prescribed in Article 41, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa has been submitted under the provisions of paragraph (5) of that Article by that day, the day before the date of that submission), and the provisions of that paragraph (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は、施行日から施行日以後六月を経過する日(その日までに、新沖縄振興特別措置法第四十一条第五項の規定による同条第一項に規定する国際物流拠点産業集積計画の提出があった場合には、その提出があった日の前日)までの間は、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、同項(同号に係る部分に限る。)の規定を適用する。
The provisions of Article 45 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (iii) of the table in paragraph (2)) apply to industrial promotion machinery, etc. prescribed in that paragraph of which a corporation makes an acquisition, etc. prescribed in that paragraph on or after the Effective Date.
新租税特別措置法第四十五条(第二項の表の第三号に係る部分に限る。)の規定は、法人が施行日以後に同項に規定する取得等をする同項に規定する産業振興機械等について適用する。
With regard to industrial promotion machinery, etc. prescribed in Article 45, paragraph (2) of the Former Act on Special Measures Concerning Taxation of which a corporation made an acquisition, etc. prescribed in that paragraph before the Effective Date, the provisions of that Article (limited to the part pertaining to item (ii) of the table in that paragraph (limited to the part pertaining to the area specified by Cabinet Order prescribed in the left-hand column of that item)) remain in force. In this case, the phrase "Article 68-27, paragraph (2)" in paragraph (3) of that Article is deemed to be replaced with "Article 68-27, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014), which remains in force pursuant to the provisions of Article 115, paragraph (6) of the Supplementary Provisions of that Act".
法人が施行日前に旧租税特別措置法第四十五条第二項に規定する取得等をした同項に規定する産業振興機械等については、同条(同項の表の第二号(同号の上欄に規定する政令で定める区域に係る部分に限る。)に係る部分に限る。)の規定は、なおその効力を有する。この場合において、同条第三項中「第六十八条の二十七第二項」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)附則第百十五条第六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十条の規定による改正前の租税特別措置法第六十八条の二十七第二項」とする。
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) (limited to the part pertaining to the area plan prescribed in that item)) apply to specified redevelopment buildings, etc. prescribed in Article 47-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that a corporation acquires or newly builds on or after the date specified in Article 1, item (xvii) of the Supplementary Provisions.
新租税特別措置法第四十七条の二(第三項第二号(同号に規定する区域計画に係る部分に限る。)に係る部分に限る。)の規定は、法人が附則第一条第十七号に定める日以後に取得又は新築をする新租税特別措置法第四十七条の二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。
The provisions of Article 47-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (3), item (iii)) apply to specified redevelopment buildings, etc. prescribed in Article 47-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that a corporation acquires or newly builds on or after the date specified in Article 1, item (xvi) of the Supplementary Provisions.
新租税特別措置法第四十七条の二(第三項第三号に係る部分に限る。)の規定は、法人が附則第一条第十六号に定める日以後に取得又は新築をする新租税特別措置法第四十七条の二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 85Transitional Measures Concerning Reserves of Corporations
第八十五条(法人の準備金に関する経過措置)
The provisions of Article 55, paragraph (5), Article 55-5, paragraph (4), Article 55-6, paragraph (4), Article 56, paragraph (6), Article 57-3, paragraph (4), Article 57-4, paragraph (6), Article 57-7, paragraph (6), Article 57-7-2, paragraph (5), Article 57-8, paragraph (6) and Article 58, paragraph (6) of the New Act on Special Measures Concerning Taxation apply to corporation tax for a business year (limited to a business year beginning on or after the Effective Date) that includes, where, on or after the Effective Date, a corporation's approval for filing blue returns is revoked or the corporation submits a written notification to the effect that it will discontinue filing blue returns, the date on which the fact giving grounds for the revocation of that approval occurred or the date on which that written notification was submitted (or, if the date on which that written notification was submitted is after the end of the business year in which the corporation discontinued filing blue returns, the end of that business year; referred to as the "date of the event leading to cancellation on or after the effective date" in this paragraph and Article 87, paragraph (1) of the Supplementary Provisions), and the provisions then in force continue to govern corporation tax for each business year, from the business year (including a business year that includes a date of the event leading to cancellation on or after the effective date and that began before the Effective Date) that includes, where, before the Effective Date, a corporation's approval for filing blue returns was revoked or the corporation submitted a written notification to the effect that it would discontinue filing blue returns, the date on which the fact giving grounds for the revocation of that approval occurred or the date on which that written notification was submitted (or, if the date on which that written notification was submitted is after the end of the business year in which the corporation discontinued filing blue returns, the end of that business year), to the business year that includes the day before the day on which two years have elapsed from the first day of that business year.
新租税特別措置法第五十五条第五項、第五十五条の五第四項、第五十五条の六第四項、第五十六条第六項、第五十七条の三第四項、第五十七条の四第六項、第五十七条の七第六項、第五十七条の七の二第五項、第五十七条の八第六項及び第五十八条第六項の規定は、法人の施行日以後に青色申告書の提出の承認を取り消され、又は青色申告書による申告をやめる旨の届出書の提出をした場合におけるその承認の取消しの基因となった事実のあった日又はその届出書の提出をした日(その届出書の提出をした日が青色申告書による申告をやめた事業年度終了の日後である場合には、同日。以下この項及び附則第八十七条第一項において「施行日以後取消事実発生日」という。)を含む事業年度(施行日以後に開始する事業年度に限る。)分の法人税について適用し、法人の施行日前に青色申告書の提出の承認を取り消され、又は青色申告書による申告をやめる旨の届出書の提出をした場合におけるその承認の取消しの基因となった事実のあった日又はその届出書の提出をした日(その届出書の提出をした日が青色申告書による申告をやめた事業年度終了の日後である場合には、同日)を含む事業年度(施行日以後取消事実発生日を含む事業年度で施行日前に開始したものを含む。)から当該事業年度開始の日以後二年を経過した日の前日を含む事業年度までの各事業年度分の法人税については、なお従前の例による。
The provisions of Article 55 of the New Act on Special Measures Concerning Taxation (excluding the part pertaining to paragraph (5)) apply to specified shares, etc. referred to in paragraph (1) of that Article that a corporation acquires on or after the Effective Date, and the provisions then in force continue to govern specified shares, etc. prescribed in Article 55, 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五十五条(第五項に係る部分を除く。)の規定は、法人が施行日以後に取得をする同条第一項の特定株式等について適用し、法人が施行日前に取得をした旧租税特別措置法第五十五条第一項に規定する特定株式等については、なお従前の例による。
The provisions of Articles 55-2 and 55-3 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation ending on or after the Effective Date.
新租税特別措置法第五十五条の二及び第五十五条の三の規定は、法人の施行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。
Supplementary Provisions, Article 86Transitional Measures Concerning the Special Deduction for Income of Certified Corporations in Okinawa
第八十六条(沖縄の認定法人の所得の特別控除に関する経過措置)
The provisions of Article 60 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1)) apply to corporation tax for business years ending on or after the Effective Date of a corporation listed in the left-hand column of any item of the table in that paragraph (hereinafter referred to as the "new table" in this Article), and the provisions then in force continue to govern corporation tax for business years that ended before the Effective Date of a corporation listed in the left-hand column of item (i) or (ii) of the table in Article 60, paragraph (1) of the Former Act on Special Measures Concerning Taxation (hereinafter referred to as the "former table" in this Article).
新租税特別措置法第六十条(第一項に係る部分に限る。)の規定は、同項の表(以下この条において「新表」という。)の各号の上欄に掲げる法人の施行日以後に終了する事業年度分の法人税について適用し、旧租税特別措置法第六十条第一項の表(以下この条において「旧表」という。)の第一号又は第二号の上欄に掲げる法人の施行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。
With regard to the application of the provisions of Article 60 of the Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), and including where applied by deeming pursuant to the provisions of the following paragraph, paragraph (4), (6) or (7)) in business years ending on or after the Effective Date of a corporation established before the Effective Date (including a corporation established, within a district deemed to be a district listed in the middle column of any item of the new table pursuant to the provisions of paragraph (6) or (7), during the period for which it is so deemed), the phrase "(the date of submission prescribed in the left-hand column of the relevant item" in paragraph (1) of that Article is deemed to be replaced with ", out of those, the date of the district designation (meaning, for a corporation listed in the left-hand column of item (i) of that table, the designation under the provisions of Article 29, paragraph (1) of the 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. 7 of 2014), and, for a corporation listed in the left-hand column of item (ii) of that table, the designation under the provisions of Article 42, paragraph (1) of that Act (or, for a corporation deemed to be a corporation listed in the left-hand column of item (ii) of the new table prescribed in Article 26, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012) pursuant to the provisions of paragraph (3) of that Article, the designation under the provisions of Article 42, paragraph (1) of the 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)))", and the phrase "limited to those." is deemed to be replaced with "those (".
施行日前に設立された法人(第六項又は第七項の規定により新表の各号の中欄に掲げる地区とみなされる地区内においてそのみなされる間に設立された法人を含む。)の施行日以後に終了する事業年度における租税特別措置法第六十条(第一項に係る部分に限り、次項、第四項、第六項又は第七項の規定によりみなして適用する場合を含む。)の規定の適用については、同条第一項中「(当該各号の上欄に規定する提出の日」とあるのは「のうち地区指定(同表の第一号の上欄に掲げる法人にあつては沖縄振興特別措置法の一部を改正する法律(平成二十六年法律第七号)による改正前の沖縄振興特別措置法第二十九条第一項の規定による指定をいい、同表の第二号の上欄に掲げる法人にあつては同法第四十二条第一項の規定による指定(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)附則第二十六条第三項の規定により同条第一項に規定する新表の第二号の上欄に掲げる法人とみなされたものにあつては、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第四十二条第一項の規定による指定)をいう。)の日」と、「ものに限る。」とあるのは「もの(」とする。
A corporation that obtained, before the Effective Date, the certification prescribed in the left-hand column of item (i) of the former table (limited to one deemed to have obtained the certification referred to in Article 30, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa pursuant to the provisions of Article 4, paragraph (1) of the Supplementary Provisions of the Okinawa Promotion Act Partial Amendment Act) is deemed to be a corporation listed in the left-hand column of item (i) of the new table in business years of that corporation ending on or after the Effective Date.
A corporation that obtained, before the Effective Date, the certification prescribed in the left-hand column of item (ii) of the former table (limited to one deemed to have obtained the certification referred to in Article 44, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa pursuant to the provisions of Article 4, paragraph (3) of the Supplementary Provisions of the Okinawa Promotion Act Partial Amendment Act, and including one deemed to be a corporation listed in that column pursuant to the provisions of Article 26, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012) (referred to as a "former certified corporation" in this paragraph)) is deemed to be a corporation listed in the left-hand column of item (ii) of the new table in business years of that corporation ending on or after the Effective Date. In this case, with regard to the application of the provisions of Article 60 of the New Act on Special Measures Concerning Taxation to a former certified corporation, the phrase "pertaining to the business (including a business specified by Cabinet Order as a business related to that business that is carried out in an area other than that district)" in paragraph (1) of that Article is deemed to be replaced with "pertaining to the business", and the phrase "40 percent" is deemed to be replaced with "35 percent".
施行日前に旧表の第二号の上欄に規定する認定を受けた法人(沖縄振興特別措置法一部改正法附則第四条第三項の規定により新沖縄振興特別措置法第四十四条第一項の認定を受けたものとみなされるものに限り、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)附則第二十六条第三項の規定により同欄に掲げる法人とみなされたもの(以下この項において「旧認定法人」という。)を含む。)は、当該法人の施行日以後に終了する事業年度において、新表の第二号の上欄に掲げる法人とみなす。この場合において、旧認定法人に係る新租税特別措置法第六十条の規定の適用については、同条第一項中「事業(当該地区以外の地域において行われる当該事業に関連する事業として政令で定める事業を含む。)に係る」とあるのは「事業に係る」と、「百分の四十」とあるのは「百分の三十五」とする。
With regard to corporation tax for business years ending on or after the Effective Date of a corporation that obtained, before the Effective Date, the certification prescribed in the left-hand column of item (iii) of the former table, the provisions of Article 60 of the Former Act on Special Measures Concerning Taxation (limited to the part pertaining to that item) remain in force. In this case, the phrase "Act on Special Measures for the Promotion and Development of Okinawa" in that item 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. 7 of 2014)".
施行日前に旧表の第三号の上欄に規定する認定を受けた法人の施行日以後に終了する事業年度分の法人税については、旧租税特別措置法第六十条(同号に係る部分に限る。)の規定は、なおその効力を有する。この場合において、同号中「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(平成二十六年法律第七号)による改正前の沖縄振興特別措置法」とする。
The districts listed in the middle column of item (i) of the former table are deemed to be districts listed in the middle column of item (i) of the new table during the period from the Effective Date until the day on which six months have elapsed from the Effective Date (or, if an information and communications industry promotion plan prescribed in Article 28, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa has been submitted under the provisions of paragraph (5) of that Article by that day, the day before the date of that submission), and the provisions of Article 60 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to that item) apply.
The districts listed in the middle column of item (ii) of the former table (including areas deemed to be districts listed in that column pursuant to the provisions of Article 26, paragraph (6) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012)) are deemed to be districts listed in the middle column of item (ii) of the new table during the period from the Effective Date until the day on which six months have elapsed from the Effective Date (or, if an international logistics hub industrial cluster plan prescribed in Article 41, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa has been submitted under the provisions of paragraph (5) of that Article by that day, the day before the date of that submission), and the provisions of Article 60 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to that item) apply.
旧表の第二号の中欄に掲げる地区(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)附則第二十六条第六項の規定により同欄に掲げる地区とみなされた地域を含む。)は、施行日から施行日以後六月を経過する日(その日までに、新沖縄振興特別措置法第四十一条第五項の規定による同条第一項に規定する国際物流拠点産業集積計画の提出があった場合には、その提出があった日の前日)までの間は、新表の第二号の中欄に掲げる地区とみなして、新租税特別措置法第六十条(同号に係る部分に限る。)の規定を適用する。
The provisions of Article 60 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (2)) apply to corporation tax for business years ending on or after the Effective Date of a corporation prescribed in that paragraph.
新租税特別措置法第六十条(第二項に係る部分に限る。)の規定は、同項に規定する法人の施行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。
Supplementary Provisions, Article 87Transitional Measures Concerning Special Provisions on Taxation on Certified Agricultural Production Corporations, etc.
第八十七条(認定農業生産法人等の課税の特例に関する経過措置)
The provisions of Article 61-2, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to corporation tax for a business year of a corporation (limited to a business year beginning on or after the Effective Date) that includes a date of the event leading to cancellation on or after the effective date, and the provisions then in force continue to govern corporation tax for each business year, from the business year (including a business year that includes a date of the event leading to cancellation on or after the effective date and that began before the Effective Date) that includes, where, before the Effective Date, a corporation's approval for filing blue returns was revoked or the corporation submitted a written notification to the effect that it would discontinue filing blue returns, the date on which the fact giving grounds for the revocation of that approval occurred or the date on which that written notification was submitted (or, if the date on which that written notification was submitted was after the end of the business year in which the corporation discontinued filing blue returns, the end of that business year), to the business year that includes the day before the day on which two years have elapsed from the first day of that business year.
新租税特別措置法第六十一条の二第四項の規定は、法人の施行日以後取消事実発生日を含む事業年度(施行日以後に開始する事業年度に限る。)分の法人税について適用し、法人の施行日前に青色申告書の提出の承認を取り消され、又は青色申告書による申告をやめる旨の届出書の提出をした場合におけるその承認の取消しの基因となった事実のあった日又はその届出書の提出をした日(その届出書の提出をした日が青色申告書による申告をやめた事業年度終了の日後である場合には、同日)を含む事業年度(施行日以後取消事実発生日を含む事業年度で施行日前に開始したものを含む。)から当該事業年度開始の日以後二年を経過した日の前日を含む事業年度までの各事業年度分の法人税については、なお従前の例による。
The provisions of Article 61-3 of the New Act on Special Measures Concerning Taxation apply to agricultural land, etc. prescribed in paragraph (1) of that Article a transfer of which a corporation receives through a distribution in kind carried out on or after the Effective Date, and the provisions then in force continue to govern agricultural land, etc. prescribed in Article 61-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation a transfer of which a corporation received through a distribution in kind carried out before the Effective Date.
新租税特別措置法第六十一条の三の規定は、法人が施行日以後に行われる現物分配により移転を受ける同条第一項に規定する農用地等について適用し、法人が施行日前に行われた現物分配により移転を受けた旧租税特別措置法第六十一条の三第一項に規定する農用地等については、なお従前の例による。
Supplementary Provisions, Article 88Transitional Measures Concerning Special Provisions on Taxation Where There Is Expenditure for Undisclosed Purposes
第八十八条(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)
If the date on which the provisions listed in Article 1, item (i) of the Supplementary Provisions of the National Strategic Special Zones Act come into effect falls after the Effective Date, with regard to the application of the provisions of Article 62, paragraph (6) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date on which the provisions listed in that item come into effect, the phrase "and Article 42-9" in item (ii) of that paragraph is deemed to be replaced with ", Article 42-9 and Article 42-11", and the phrase "Article 42-9, paragraph (1), Article 42-10, paragraph (2)" is deemed to be replaced with "Article 42-9, paragraph (1)".
国家戦略特別区域法附則第一条第一号に掲げる規定の施行の日が施行日後である場合には、施行日から同号に掲げる規定の施行の日の前日までの間における新租税特別措置法第六十二条第六項の規定の適用については、同項第二号中「及び第四十二条の九」とあるのは「、第四十二条の九及び第四十二条の十一」と、「第四十二条の九第一項、第四十二条の十第二項」とあるのは「第四十二条の九第一項」とする。
Supplementary Provisions, Article 89Transitional Measures Concerning the Special Tax Rate Where There Is a Transfer, etc. of Land by a Corporation
第八十九条(法人の土地の譲渡等がある場合の特別税率に関する経過措置)
If the date on which the provisions listed in Article 1, item (i) of the Supplementary Provisions of the National Strategic Special Zones Act come into effect falls after the Effective Date, with regard to the application of the provisions of Article 62-3, paragraph (11) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date on which the provisions listed in that item come into effect, the phrase "and Article 42-9" in item (ii) of that paragraph is deemed to be replaced with ", Article 42-9 and Article 42-11", and the phrase "Article 42-9, paragraph (1), Article 42-10, paragraph (2)" is deemed to be replaced with "Article 42-9, paragraph (1)".
国家戦略特別区域法附則第一条第一号に掲げる規定の施行の日が施行日後である場合には、施行日から同号に掲げる規定の施行の日の前日までの間における新租税特別措置法第六十二条の三第十一項の規定の適用については、同項第二号中「及び第四十二条の九」とあるのは「、第四十二条の九及び第四十二条の十一」と、「第四十二条の九第一項、第四十二条の十第二項」とあるのは「第四十二条の九第一項」とする。
Supplementary Provisions, Article 90Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets of Corporations
第九十条(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 of Article 65-3 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (iv)) apply to corporation tax pertaining to transfers of land, etc. prescribed in that paragraph made by a corporation on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to transfers of land, etc. prescribed in Article 65-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation made by a corporation before the Effective Date.
新租税特別措置法第六十五条の三(第一項第四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項に規定する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三第一項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 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (x)) apply to corporation tax pertaining to transfers of land, etc. prescribed in that paragraph made by a corporation on or after the date specified in Article 1, item (xx) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax pertaining to transfers of land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation made by a corporation before that date.
新租税特別措置法第六十五条の四(第一項第十号に係る部分に限る。)の規定は、法人が附則第一条第二十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し、法人が同日前に行った旧租税特別措置法第六十五条の四第一項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 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (xxii)-2) apply to corporation tax pertaining to transfers of land, etc. prescribed in that paragraph made by a corporation on or after the date specified in Article 1, item (xix) of the Supplementary Provisions.
新租税特別措置法第六十五条の四(第一項第二十二号の二に係る部分に限る。)の規定は、法人が附則第一条第十九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 Article 65-4 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (xxv)) apply to corporation tax pertaining to transfers of land, etc. prescribed in that paragraph made by a corporation on or after the date specified in Article 1, item (xviii) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax pertaining to transfers of land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation made by a corporation before that date.
新租税特別措置法第六十五条の四(第一項第二十五号に係る部分に限る。)の規定は、法人が附則第一条第十八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し、法人が同日前に行った旧租税特別措置法第六十五条の四第一項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 Articles 65-7 through 65-9 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to items (i) through (iv), (vii), (viii) or (x) of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply, in the case where a corporation transfers, on or after the Effective Date, assets listed in the left-hand column of items (i) through (iv), (vii), (viii) or (x) of that table and acquires, on or after the Effective Date, assets listed in the right-hand column of those items, to those assets and to the special account or special account during the year referred to in Article 65-8, paragraph (1) or (2) of the New Act on Special Measures Concerning Taxation pertaining to those assets, and, except in the case prescribed in paragraph (8), the provisions then in force continue to govern assets listed in the right-hand column of those items that were acquired before the Effective Date or assets listed in the right-hand column of those items that are acquired on or after the Effective Date, in the case where a corporation transferred, before the Effective Date, assets listed in the left-hand column of items (i) through (iii), (v), (vii), (viii) or (x) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation, and the special account or special account during the year referred to in Article 65-8, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation pertaining to those assets, as well as assets listed in the right-hand column of those items that were acquired before the Effective Date, in the case where a corporation transfers assets listed in the left-hand column of those items on or after 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から第四号まで、第七号、第八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同表の第一号から第四号まで、第七号、第八号又は第十号の上欄に掲げる資産の譲渡をして、施行日以後にこれらの号の下欄に掲げる資産の取得をする場合の当該資産及び当該資産に係る新租税特別措置法第六十五条の八第一項又は第二項の特別勘定又は期中特別勘定について適用し、法人が施行日前に旧租税特別措置法第六十五条の七第一項の表の第一号から第三号まで、第五号、第七号、第八号又は第十号の上欄に掲げる資産の譲渡をした場合における施行日前に取得をしたこれらの号の下欄に掲げる資産又は施行日以後に取得をするこれらの号の下欄に掲げる資産及びこれらの資産に係る旧租税特別措置法第六十五条の八第一項又は第二項の特別勘定又は期中特別勘定並びに法人が施行日以後にこれらの号の上欄に掲げる資産の譲渡をする場合における施行日前に取得をしたこれらの号の下欄に掲げる資産については、第八項に規定する場合を除き、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 item (iv) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation made by a corporation 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四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 pertaining to item (v) of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply, in the case where a corporation transfers, on or after the date specified in Article 1, item (xx) of the Supplementary Provisions, assets listed in the left-hand column of item (v) of that table and acquires, on or after that date, assets listed in the right-hand column of that item, to those assets and to the special account or special account during the year referred to in Article 65-8, paragraph (1) or (2) of the New Act on Special Measures Concerning Taxation pertaining to those assets.
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五号に係る部分に限る。)の規定は、法人が附則第一条第二十号に定める日以後に同表の第五号の上欄に掲げる資産の譲渡をして、同日以後に同号の下欄に掲げる資産の取得をする場合の当該資産及び当該資産に係る新租税特別措置法第六十五条の八第一項又は第二項の特別勘定又は期中特別勘定について適用する。
With regard to assets listed in the right-hand column of item (viii) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquires on or after the Effective Date in connection with the implementation of an urban plan concerning a disaster prevention block improvement project under the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts for which authorization of implementation was granted before the Effective Date, the provisions of that Article through Article 65-9 of the Former Act on Special Measures Concerning Taxation (limited to the part pertaining to that item) remain in force. In this case, the phrase "March 31, 2014" in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "March 31, 2016"; in paragraph (4) of that Article, the phrase "in Article 68-78, paragraph (1)" is deemed to be replaced with "in Article 68-78, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014), which remains in force pursuant to the provisions of Article 122, paragraph (8) 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' in this Article and the following Article)", and the phrase ", Article 68-78, paragraph (1)" is deemed to be replaced with ", Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations"; in paragraph (7) of that Article, the phrase "and Article 46-2, and these" is deemed to be replaced with "the provisions of, and that Article"; in paragraph (12) of that Article, the phrase "Article 68-78, paragraph (1)" is deemed to be replaced with "Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations"; the phrase "March 31, 2014" in Article 65-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "March 31, 2016"; in paragraphs (14) and (15) of that Article, the phrase "Article 68-79, paragraph (8)" is deemed to be replaced with "Article 68-79, paragraph (8) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations", and the phrase ", Article 68-78, paragraph (1)" is deemed to be replaced with ", Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations"; and the phrase "March 31, 2014" in Article 65-9 of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "March 31, 2016".
施行日前にその施行の認可をされた密集市街地における防災街区の整備の促進に関する法律による防災街区整備事業に関する都市計画の実施に伴い、法人が施行日以後に取得をする旧租税特別措置法第六十五条の七第一項の表の第八号の下欄に掲げる資産については、同条から旧租税特別措置法第六十五条の九まで(同号に係る部分に限る。)の規定は、なおその効力を有する。この場合において、旧租税特別措置法第六十五条の七第一項中「平成二十六年三月三十一日」とあるのは「平成二十八年三月三十一日」と、同条第四項中「おいて第六十八条の七十八第一項」とあるのは「おいて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)附則第百二十二条第八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十条の規定による改正前の租税特別措置法(以下この条及び次条において「旧効力連結措置法」という。)第六十八条の七十八第一項」と、「、第六十八条の七十八第一項」とあるのは「、旧効力連結措置法第六十八条の七十八第一項」と、同条第七項中「及び第四十六条の二並びにこれら」とあるのは「の規定及び同条」と、同条第十二項中「第六十八条の七十八第一項」とあるのは「旧効力連結措置法第六十八条の七十八第一項」と、旧租税特別措置法第六十五条の八第一項中「平成二十六年三月三十一日」とあるのは「平成二十八年三月三十一日」と、同条第十四項及び第十五項中「第六十八条の七十九第八項」とあるのは「旧効力連結措置法第六十八条の七十九第八項」と、「、第六十八条の七十八第一項」とあるのは「、旧効力連結措置法第六十八条の七十八第一項」と、旧租税特別措置法第六十五条の九中「平成二十六年三月三十一日」とあるのは「平成二十八年三月三十一日」とする。
With regard to the application of the provisions of Articles 65-3, 65-4, 65-5-2 and 66-2 of the New Act on Special Measures Concerning Taxation in the case where the provisions of the preceding paragraph apply, the phrase "through Article 65-9" in Article 65-3, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "through Article 65-9, or Articles 65-7 through 65-9 of the Act on Special Measures Concerning Taxation prior to the amendment by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014), which remains in force pursuant to the provisions of Article 90, paragraph (8) of the Supplementary Provisions of that Act (hereinafter referred to as the 'Former Act on Special Measures Concerning Taxation Kept in Force')"; the phrase "through Article 65-9" in Article 65-4, paragraph (1) and Article 65-5-2, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "through Article 65-9, or Articles 65-7 through 65-9 of the Former Act on Special Measures Concerning Taxation Kept in Force"; and the phrase "or Article 65-12" in Article 66-2, paragraph (14), item (ii), (c) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "or Article 65-12, or Article 65-7 or 65-8 of the Former Act on Special Measures Concerning Taxation Kept in Force".
前項の規定の適用がある場合における新租税特別措置法第六十五条の三、第六十五条の四、第六十五条の五の二及び第六十六条の二の規定の適用については、新租税特別措置法第六十五条の三第一項中「第六十五条の九まで」とあるのは「第六十五条の九まで若しく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)附則第九十条第八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十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。)第六十五条の七から第六十五条の九まで」と、新租税特別措置法第六十五条の四第一項及び第六十五条の五の二第一項中「第六十五条の九まで」とあるのは「第六十五条の九まで若しくは旧効力措置法第六十五条の七から第六十五条の九まで」と、新租税特別措置法第六十六条の二第十四項第二号ハ中「又は第六十五条の十二」とあるのは「若しくは第六十五条の十二又は旧効力措置法第六十五条の七若しくは第六十五条の八」とする。
The provisions of Article 65-7, paragraph (15) of the New Act on Special Measures Concerning Taxation apply to assets listed in the left-hand column of any item of the table in paragraph (1) of that Article that a corporation transfers through a distribution in kind it carries out on or after the Effective Date, or to assets listed in the right-hand column of any item of that table a transfer of which a corporation receives through a distribution in kind carried out on or after the Effective Date, and the provisions then in force continue to govern assets listed in the left-hand column of any item of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation transferred through a distribution in kind it carried out before the Effective Date, or assets listed in the right-hand column of any item of that table a transfer of which a corporation received through a distribution in kind carried out before the Effective Date.
新租税特別措置法第六十五条の七第十五項の規定は、法人が、施行日以後に行う現物分配により移転をする同条第一項の表の各号の上欄に掲げる資産又は施行日以後に行われる現物分配により移転を受ける同表の各号の下欄に掲げる資産について適用し、法人が、施行日前に行った現物分配により移転をした旧租税特別措置法第六十五条の七第一項の表の各号の上欄に掲げる資産又は施行日前に行われた現物分配により移転を受けた同表の各号の下欄に掲げる資産については、なお従前の例による。
Supplementary Provisions, Article 91Transitional Measures Concerning Special Provisions on Taxation, etc. on Transactions with Foreign Affiliates
第九十一条(国外関連者との取引に係る課税の特例等に関する経過措置)
The provisions of Article 66-4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to transactions between a corporation and a foreign corporation that has a permanent establishment and is a foreign affiliate of that corporation prescribed in that paragraph, carried out in business years of that foreign corporation beginning on or after April 1, 2016, and the provisions then in force continue to govern transactions between a corporation and a foreign corporation that is a foreign affiliate of that corporation prescribed in Article 66-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation, carried out in business years of that foreign corporation that began before that date.
新租税特別措置法第六十六条の四第一項の規定は、法人に係る同項に規定する国外関連者である恒久的施設を有する外国法人の平成二十八年四月一日以後に開始する事業年度における当該法人と当該外国法人との取引について適用し、法人に係る旧租税特別措置法第六十六条の四第一項に規定する国外関連者である外国法人の同日前に開始した事業年度における当該法人と当該外国法人との取引については、なお従前の例による。
The provisions of Article 66-4, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to the amount of donations prescribed in paragraph (3) of that Article that a corporation makes to a foreign corporation that has a permanent establishment and is a foreign affiliate of that corporation prescribed in paragraph (1) of that Article, in a business year of that foreign corporation beginning on or after April 1, 2016, and the provisions then in force continue to govern the amount of donations prescribed in paragraph (3) of that Article that a corporation made to a foreign corporation that is a foreign affiliate of that corporation prescribed in Article 66-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation, in a business year of that foreign corporation that began before that date.
新租税特別措置法第六十六条の四第三項の規定は、法人に係る同条第一項に規定する国外関連者である恒久的施設を有する外国法人の平成二十八年四月一日以後に開始する事業年度において当該法人が当該外国法人に対して支出する同条第三項に規定する寄附金の額について適用し、法人に係る旧租税特別措置法第六十六条の四第一項に規定する国外関連者である外国法人の同日前に開始した事業年度において当該法人が当該外国法人に対して支出した同条第三項に規定する寄附金の額については、なお従前の例による。
The provisions of Article 66-4-2, paragraphs (2) and (5) of the New Act on Special Measures Concerning Taxation apply to a grace period for tax payment under paragraph (1) of that Article that is applied for on or after April 1, 2015, and the provisions then in force continue to govern a grace period for tax payment under Article 66-4-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that was applied for before that date.
新租税特別措置法第六十六条の四の二第二項及び第五項の規定は、平成二十七年四月一日以後に申請される同条第一項の規定による納税の猶予について適用し、同日前に申請された旧租税特別措置法第六十六条の四の二第一項の規定による納税の猶予については、なお従前の例による。
Supplementary Provisions, Article 92Transitional Measures Concerning Special Provisions on Taxation on Internal Dealings of Foreign Corporations
第九十二条(外国法人の内部取引に係る課税の特例に関する経過措置)
The provisions of Article 66-4-3 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of foreign corporations beginning on or after April 1, 2016.
新租税特別措置法第六十六条の四の三の規定は、外国法人の平成二十八年四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する。
Supplementary Provisions, Article 93Transitional Measures Concerning Special Provisions on Taxation on Interest on Liabilities, etc. Pertaining to Foreign Controlling Shareholders, etc.
第九十三条(国外支配株主等に係る負債の利子等の課税の特例に関する経過措置)
The provisions then in force continue to govern interest on liabilities, etc. prescribed in Article 66-5, paragraph (10) of the Former Act on Special Measures Concerning Taxation that a foreign corporation paid in a business year that began before April 1, 2016.
外国法人が平成二十八年四月一日前に開始した事業年度において支払った旧租税特別措置法第六十六条の五第十項に規定する負債の利子等については、なお従前の例による。
Supplementary Provisions, Article 94Transitional Measures Concerning Special Provisions on Taxation on Net Interest Payments, etc. Pertaining to Related Persons, etc.
第九十四条(関連者等に係る純支払利子等の課税の特例に関する経過措置)
The provisions of Article 66-5-2, paragraph (7) and paragraphs (9) through (11) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation beginning on or after April 1, 2016, 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五の二第七項及び第九項から第十一項までの規定は、法人の平成二十八年四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 95Transitional Measures Concerning Special Provisions on Taxation on Income of Specified Foreign Subsidiaries, etc. of Domestic Corporations
第九十五条(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)
With regard to the application of the provisions of Article 66-7, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xii) of the Supplementary Provisions to March 31, 2016, the phrase "Article 69, paragraph (14)" in that paragraph is deemed to be replaced with "Article 69, paragraph (8)".
附則第一条第十二号に定める日から平成二十八年三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七第一項の規定の適用については、同項中「第六十九条第十四項」とあるのは、「第六十九条第八項」とする。
Supplementary Provisions, Article 96Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Corporations Relating to Domestic Corporations That Are Specially Related Shareholders, etc.
第九十六条(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)
With regard to the application of the provisions of Article 66-9-3, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xii) of the Supplementary Provisions to March 31, 2016, the phrase "Article 69, paragraph (14)" in that paragraph is deemed to be replaced with "Article 69, paragraph (8)".
附則第一条第十二号に定める日から平成二十八年三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九の三第一項の規定の適用については、同項中「第六十九条第十四項」とあるのは、「第六十九条第八項」とする。
Supplementary Provisions, Article 97Transitional Measures Concerning Special Provisions on Inclusion in Deductible Expenses of Contributions, etc. to Specified Funds
第九十七条(特定の基金に対する負担金等の損金算入の特例に関する経過措置)
The provisions then in force continue to govern premiums listed in Article 66-11, paragraph (1), item (iii) of the Former Act on Special Measures Concerning Taxation that a corporation paid before the Effective Date.
法人が施行日前に支出した旧租税特別措置法第六十六条の十一第一項第三号に掲げる掛金については、なお従前の例による。
Supplementary Provisions, Article 98Transitional Measures Concerning Tax Exemption on Interest on Deposits, etc. Managed in a Special International Financial Transactions Account
第九十八条(特別国際金融取引勘定において経理された預金等の利子の非課税に関する経過措置)
The provisions then in force continue to govern interest prescribed in Article 67-11, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a foreign corporation referred to in that paragraph received before April 1, 2016.
旧租税特別措置法第六十七条の十一第一項の外国法人が平成二十八年四月一日前に支払を受けた同項に規定する利子については、なお従前の例による。
Supplementary Provisions, Article 99Transitional Measures Concerning Special Provisions on Taxation on Investment Corporations
第九十九条(投資法人に係る課税の特例に関する経過措置)
The provisions of Article 67-15 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (ii), (g)) apply to corporation tax for business years ending on or after the Effective Date of an investment corporation prescribed in that paragraph.
新租税特別措置法第六十七条の十五(第一項第二号トに係る部分に限る。)の規定は、同項に規定する投資法人の施行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。
Supplementary Provisions, Article 100Transitional Measures Concerning Special Provisions on Taxation on Foreign Partners
第百条(外国組合員に対する課税の特例に関する経過措置)
The provisions of Article 67-16 of the New Act on Special Measures Concerning Taxation apply to domestic source income prescribed in Article 138, paragraph (1) of the New Corporation Tax Act that a foreign corporation referred to in paragraph (1) of that Article comes to have on or after April 1, 2016, and the provisions then in force continue to govern domestic source income prescribed in Article 138 of the Former Corporation Tax Act that a foreign corporation referred to in Article 67-16, paragraph (1) of the Former Act on Special Measures Concerning Taxation came to have before that date.
新租税特別措置法第六十七条の十六の規定は、同条第一項の外国法人が平成二十八年四月一日以後に有することとなる新法人税法第百三十八条第一項に規定する国内源泉所得について適用し、旧租税特別措置法第六十七条の十六第一項の外国法人が同日前に有することとなった旧法人税法第百三十八条に規定する国内源泉所得については、なお従前の例による。
Supplementary Provisions, Article 101Transitional Measures Concerning Tax Exemption, etc. for Profit from Redemption, etc. of Book-Entry Government Bonds
第百一条(振替国債の償還差益等の非課税等に関する経過措置)
The provisions then in force continue to govern interest on book-entry government bonds or book-entry local government bonds prescribed in Article 67-17, paragraph (1) of the Former Act on Special Measures Concerning Taxation, interest and similar income prescribed in paragraph (2) of that Article on specified book-entry corporate bonds, etc. prescribed in that paragraph, and interest on private foreign bonds prescribed in paragraph (3) of that Article, that a foreign corporation received in a business year that began before April 1, 2016.
外国法人が平成二十八年四月一日前に開始した事業年度において支払を受けた旧租税特別措置法第六十七条の十七第一項に規定する振替国債又は振替地方債の利子、同条第二項に規定する特定振替社債等の同項に規定する利子等及び同条第三項に規定する民間国外債の利子については、なお従前の例による。
The provisions of Article 67-17, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to discount bonds prescribed in that paragraph that a foreign corporation issues in a business year beginning on or after April 1, 2016, and the provisions then in force continue to govern discount bonds prescribed in Article 67-17, paragraph (4) of the Former Act on Special Measures Concerning Taxation that a foreign corporation issued in a business year that began before that date.
新租税特別措置法第六十七条の十七第四項の規定は、外国法人が平成二十八年四月一日以後に開始する事業年度において発行する同項に規定する割引債について適用し、外国法人が同日前に開始した事業年度において発行した旧租税特別措置法第六十七条の十七第四項に規定する割引債については、なお従前の例による。
The provisions of Article 67-17, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to profit from redemption prescribed in that paragraph that a foreign corporation receives in a business year beginning on or after April 1, 2016.
新租税特別措置法第六十七条の十七第五項の規定は、外国法人が平成二十八年四月一日以後に開始する事業年度において支払を受ける同項に規定する償還差益について適用する。
With regard to profit from redemption of discount bonds issued by a foreign corporation prescribed in Article 67-17, paragraph (5) of the Former Act on Special Measures Concerning Taxation (limited to those to which the provisions of Article 41-12, paragraph (3) of the Former Act on Special Measures Concerning Taxation have been applied) that a foreign corporation receives in a business year beginning on or after April 1, 2016, the provisions of Article 67-17, paragraph (5) of the Former Act on Special Measures Concerning Taxation remain in force. In this case, the phrase "a foreign corporation listed in Article 141, items (ii) through (iv) of the Corporation Tax Act" in that paragraph is deemed to be replaced with "a foreign corporation"; the phrase "discount bonds (Article 41-12, paragraph (3)" is deemed to be replaced with "discount bonds prescribed in Article 41-12, paragraph (7) (paragraph (3) of that Article"; the phrase "; the same applies hereinafter in this paragraph) of" is deemed to be replaced with ") prescribed in paragraph (7) of that Article of"; the phrase "prescribed in the preceding paragraph" is deemed to be replaced with "attributable to the business conducted in Japan by that foreign corporation or other"; the phrase "for those received by a foreign corporation listed in Article 141, item (ii) or (iii) of that Act, limited to those of that person not attributable to the business prescribed in those provisions" is deemed to be replaced with "excluding those that fall under domestic source income listed in Article 141, item (i), (a) of the Corporation Tax Act"; and the phrase "item (ii), (a), item (iii), (a) or item (iv), (a) of that Article" is deemed to be replaced with "(b) of that item or Article 141, item (ii) of that Act".
外国法人が平成二十八年四月一日以後に開始する事業年度において支払を受ける旧租税特別措置法第六十七条の十七第五項に規定する外国法人の発行する割引債の償還差益(旧租税特別措置法第四十一条の十二第三項の規定の適用を受けたものに限る。)については、旧租税特別措置法第六十七条の十七第五項の規定は、なおその効力を有する。この場合において、同項中「法人税法第百四十一条第二号から第四号までに掲げる外国法人」とあるのは「外国法人」と、「割引債(第四十一条の十二第三項」とあるのは「第四十一条の十二第七項に規定する割引債(同条第三項」と、「以下この項において同じ。)の」とあるのは「)の同条第七項に規定する」と、「前項に規定する」とあるのは「当該外国法人の国内において行う事業に帰せられるものその他の」と、「同法第百四十一条第二号又は第三号に掲げる外国法人が支払を受けるものにあつてはその者のこれらの規定に規定する事業に帰せられないものに限る」とあるのは「法人税法第百四十一条第一号イに掲げる国内源泉所得に該当するものを除く」と、「同条第二号イ、第三号イ又は第四号イ」とあるのは「同号ロ又は同法第百四十一条第二号」とする。
The provisions then in force continue to govern specified interest prescribed in Article 67-17, paragraph (7) of the Former Act on Special Measures Concerning Taxation that a foreign financial institution, etc. prescribed in that paragraph received in a business year that began before April 1, 2016.
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が平成二十八年四月一日前に開始した事業年度において支払を受けた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。
The provisions of Article 67-17, paragraph (10) of the New Act on Special Measures Concerning Taxation apply to amounts that, in a business year beginning on or after April 1, 2016, are received by a foreign corporation referred to in that paragraph or arise for a foreign corporation referred to in that paragraph, and the provisions then in force continue to govern amounts that, in a business year that began before that date, were received by a foreign corporation referred to in Article 67-17, paragraph (10) of the Former Act on Special Measures Concerning Taxation or arose for a foreign corporation referred to in that paragraph.
新租税特別措置法第六十七条の十七第十項の規定は、平成二十八年四月一日以後に開始する事業年度において同項の外国法人が支払を受けるもの又は同項の外国法人につき生ずるものについて適用し、同日前に開始した事業年度において旧租税特別措置法第六十七条の十七第十項の外国法人が支払を受けたもの又は同項の外国法人につき生じたものについては、なお従前の例による。
Supplementary Provisions, Article 102Transitional Measures Concerning Special Provisions on Calculation of the Amount of Foreign-Source Income
第百二条(国外所得金額の計算の特例に関する経過措置)
The provisions of Article 67-18 of the New Act on Special Measures Concerning Taxation apply to the calculation of the amount of foreign-source income prescribed in paragraph (1) of that Article for business years of a domestic corporation beginning on or after April 1, 2016.
新租税特別措置法第六十七条の十八の規定は、内国法人の平成二十八年四月一日以後に開始する事業年度の同条第一項に規定する国外所得金額の計算について適用する。
Supplementary Provisions, Article 103Transitional Measures Concerning Special Provisions on Taxation of the Trust Corporation of a Special Purpose Trust
第百三条(特定目的信託に係る受託法人の課税の特例に関する経過措置)
The provisions then in force continue to govern the calculation of income pertaining to domestic source income prescribed in Article 68-3-2, paragraph (9) of the Former Act on Special Measures Concerning Taxation for business years that began before April 1, 2016 of a Trust Corporation prescribed in that paragraph.
旧租税特別措置法第六十八条の三の二第九項に規定する受託法人の平成二十八年四月一日前に開始した事業年度に係る同項に規定する国内源泉所得に係る所得の計算については、なお従前の例による。
The provisions then in force continue to govern the amount of distributions of profits of a foreign special purpose trust prescribed in Article 68-3-2, paragraph (10) of the Former Act on Special Measures Concerning Taxation that a domestic corporation received before April 1, 2016.
内国法人が平成二十八年四月一日前に受けた旧租税特別措置法第六十八条の三の二第十項に規定する外国特定目的信託の利益分配の額については、なお従前の例による。
The provisions then in force continue to govern the amount of distributions of profits of a foreign special purpose trust prescribed in Article 68-3-2, paragraph (11) of the Former Act on Special Measures Concerning Taxation that a foreign corporation received before April 1, 2016.
外国法人が平成二十八年四月一日前に受けた旧租税特別措置法第六十八条の三の二第十一項に規定する外国特定目的信託の利益分配の額については、なお従前の例による。
Supplementary Provisions, Article 104Transitional Measures Concerning Special Provisions on Taxation of the Trust Corporation of a Specified Investment Trust
第百四条(特定投資信託に係る受託法人の課税の特例に関する経過措置)
The provisions of Article 68-3-3 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (ii), (c)) apply to corporation tax for business years ending on or after the Effective Date of a Trust Corporation prescribed in that paragraph of a specified investment trust prescribed in that paragraph.
The provisions then in force continue to govern the calculation of income pertaining to domestic source income prescribed in Article 68-3-3, paragraph (9) of the Former Act on Special Measures Concerning Taxation for business years that began before April 1, 2016 of a Trust Corporation prescribed in that paragraph.
旧租税特別措置法第六十八条の三の三第九項に規定する受託法人の平成二十八年四月一日前に開始した事業年度に係る同項に規定する国内源泉所得に係る所得の計算については、なお従前の例による。
The provisions then in force continue to govern the amount of distributions of proceeds of a foreign special investment trust prescribed in Article 68-3-3, paragraph (10) of the Former Act on Special Measures Concerning Taxation that a domestic corporation received before April 1, 2016.
内国法人が平成二十八年四月一日前に受けた旧租税特別措置法第六十八条の三の三第十項に規定する外国特定投資信託の収益分配の額については、なお従前の例による。
The provisions then in force continue to govern the amount of distributions of proceeds of a foreign special investment trust prescribed in Article 68-3-3, paragraph (11) of the Former Act on Special Measures Concerning Taxation that a foreign corporation received before April 1, 2016.
外国法人が平成二十八年四月一日前に受けた旧租税特別措置法第六十八条の三の三第十一項に規定する外国特定投資信託の収益分配の額については、なお従前の例による。
Supplementary Provisions, Article 105Transitional Measures Concerning Special Provisions in the Case of Change in the Scope of Taxable Income, etc.
第百五条(課税所得の範囲の変更等の場合の特例に関する経過措置)
The provisions of Article 68-3-4, paragraph (3) of the New Act on Special Measures Concerning Taxation apply in the case where a foreign corporation that has a permanent establishment ceases to have a permanent establishment in a business year beginning on or after April 1, 2016.
新租税特別措置法第六十八条の三の四第三項の規定は、恒久的施設を有する外国法人が平成二十八年四月一日以後に開始する事業年度において恒久的施設を有しないこととなる場合について適用する。
The provisions of Article 68-3-4, paragraph (4) of the New Act on Special Measures Concerning Taxation apply in the case where a foreign corporation that does not have a permanent establishment comes to have a permanent establishment on or after April 1, 2016.
新租税特別措置法第六十八条の三の四第四項の規定は、恒久的施設を有しない外国法人が平成二十八年四月一日以後に恒久的施設を有することとなる場合について適用する。
Supplementary Provisions, Article 106Transitional Measures Concerning the Special Corporation Tax Credit Where a Consolidated Corporation Conducts Experimental Research
第百六条(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, paragraph (9) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years for which the consolidated corporation's 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) begins on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year began before the Effective Date.
新租税特別措置法第六十八条の九第九項の規定は、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。以下同じ。)が施行日以後に開始する連結事業年度分の法人税について適用し、連結法人の連結親法人事業年度が施行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 107Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Equipment, etc. for Promoting the Reduction of Energy-Related Environmental Load
第百七条(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 then in force continue to govern depreciable assets listed in Article 68-10, paragraph (1), item (i), (c) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation with which that consolidated parent corporation has a consolidated full controlling interest acquired, manufactured or constructed before the Effective Date.
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第一号ハに掲げる減価償却資産については、なお従前の例による。
Supplementary Provisions, Article 108Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Small or Medium-Sized Consolidated Corporation Acquires Machinery, etc.
第百八条(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 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to specified productivity-improving equipment, etc. (meaning specified productivity-improving equipment, etc. prescribed in paragraphs (2) through (4), (8) and (10) of that Article; the same applies hereinafter in this Article)) apply to corporation tax for consolidated business years ending on or after the Effective Date of a consolidated parent corporation or a consolidated subsidiary corporation with which that consolidated parent corporation has a consolidated full controlling interest that, on or after the date on which the Act on Strengthening Industrial Competitiveness comes into effect, acquires or manufactures specified productivity-improving equipment, etc. or receives a transfer of specified productivity-improving equipment, etc.
新租税特別措置法第六十八条の十一(特定生産性向上設備等(同条第二項から第四項まで、第八項及び第十項に規定する特定生産性向上設備等をいう。以下この条において同じ。)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で、産業競争力強化法の施行の日以後に、特定生産性向上設備等の取得若しくは製作をし、又は特定生産性向上設備等の移転を受けるものの施行日以後に終了する連結事業年度分の法人税について適用する。
Supplementary Provisions, Article 109Transitional Measures Concerning the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Industrial Machinery, etc. in Specified Areas of Okinawa
第百九条(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 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to items (ii) through (v) of the table in Article 42-9, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to industrial machinery, etc. prescribed in Article 68-13, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation with which that consolidated parent corporation has a consolidated full controlling interest acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 68-13, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation with which that consolidated parent corporation has a consolidated full controlling interest acquired, manufactured or constructed before the Effective Date.
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四十二条の九第一項の表の第二号から第五号までに係る部分に限る。)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施行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十三第一項に規定する工業用機械等について適用し、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施行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十三第一項に規定する工業用機械等については、なお従前の例による。
The districts listed in the first column of item (ii) of the table in Article 42-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation are deemed to be districts listed in the first column of item (ii) of the table in Article 42-9, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date until the day on which six months have elapsed from the Effective Date (or, if an information and communications industry promotion plan prescribed in Article 28, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa has been submitted under the provisions of paragraph (5) of that Article by that day, the day before the date of that submission), and the provisions of Article 68-13 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to that item) apply.
旧租税特別措置法第四十二条の九第一項の表の第二号の第一欄に掲げる地区は、施行日から施行日以後六月を経過する日(その日までに、新沖縄振興特別措置法第二十八条第五項の規定による同条第一項に規定する情報通信産業振興計画の提出があった場合には、その提出があった日の前日)までの間は、新租税特別措置法第四十二条の九第一項の表の第二号の第一欄に掲げる地区とみなして、新租税特別措置法第六十八条の十三(同号に係る部分に限る。)の規定を適用する。
The districts listed in the first column of item (iv) of the table in Article 42-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation are deemed to be districts listed in the first column of item (iv) of the table in Article 42-9, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date until the day on which six months have elapsed from the Effective Date (or, if an international logistics hub industrial cluster plan prescribed in Article 41, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa has been submitted under the provisions of paragraph (5) of that Article by that day, the day before the date of that submission), and the provisions of Article 68-13 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to that item) apply.
旧租税特別措置法第四十二条の九第一項の表の第四号の第一欄に掲げる地区は、施行日から施行日以後六月を経過する日(その日までに、新沖縄振興特別措置法第四十一条第五項の規定による同条第一項に規定する国際物流拠点産業集積計画の提出があった場合には、その提出があった日の前日)までの間は、新租税特別措置法第四十二条の九第一項の表の第四号の第一欄に掲げる地区とみなして、新租税特別措置法第六十八条の十三(同号に係る部分に限る。)の規定を適用する。
Supplementary Provisions, Article 110Transitional Measures Concerning Special Depreciation, etc. or the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Machinery, etc. in a National Strategic Special Zone
第百十条(連結法人が国家戦略特別区域において機械等を取得した場合の特別償却等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 of the New Act on Special Measures Concerning Taxation apply to specified machinery and equipment, etc. prescribed in Article 68-14, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation with which that consolidated parent corporation has a consolidated full controlling interest acquires, manufactures or constructs on or after the date specified in Article 1, item (xvii) of the Supplementary Provisions.
新租税特別措置法第六十八条の十四の規定は、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十七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十四第一項に規定する特定機械装置等について適用する。
With regard to the application of the provisions of Article 68-14, paragraphs (13) and (14) of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xvii) of the Supplementary Provisions to the day before the date specified in item (xii) of that Article, in paragraph (13) of that Article, the phrase "Part II, Chapter I-2 and the Local Corporation Tax Act" is deemed to be replaced with "Part II, Chapter I-2", the phrase ", the Corporation Tax Act" is deemed to be replaced with ", that Act", and the phrase "; in Article 15, paragraph (1) of the Local Corporation Tax Act, the phrase 'the amount listed in item (iii)' is deemed to be replaced with 'the amount listed in item (iii) and the amount equivalent to 4.4 percent of the amount specified by Cabinet Order as the portion, attributable to the consolidated parent corporation or each consolidated subsidiary corporation, of the amounts to be deducted from the consolidated tax before adjustment prescribed in Article 68-14, paragraphs (2) and (3) of the Act on Special Measures Concerning Taxation pursuant to the provisions of those paragraphs', and the phrase '(that Act' is deemed to be replaced with '(the Corporation Tax Act'" is deemed to be omitted; and in paragraph (14) of that Article, the phrase "the Corporation Tax Act and the Local Corporation Tax Act" is deemed to be replaced with "the Corporation Tax Act", the phrase "with regard to, the Corporation Tax Act" is deemed to be replaced with "with regard to, that Act", the phrase "; in Article 15, paragraph (1) of the Local Corporation Tax Act, the phrase 'the amount listed in item (i)' is deemed to be replaced with 'the total of the amount listed in item (i) and the amount equivalent to 4.4 percent of the amount specified by Cabinet Order as the portion, attributable to the consolidated parent corporation or each consolidated subsidiary corporation, of the added amount prescribed in Article 68-14, paragraph (5) of the Act on Special Measures Concerning Taxation', and the phrase '(that Act' is deemed to be replaced with '(the Corporation Tax Act', and in addition, the Corporation Tax Act" is deemed to be replaced with "and in addition, that Act", and the phrase "that Act and the Local Corporation Tax Act" is deemed to be replaced with "that Act".
附則第一条第十七号に定める日から同条第十二号に定める日の前日までの間における新租税特別措置法第六十八条の十四第十三項及び第十四項の規定の適用については、同条第十三項中「第二編第一章の二及び地方法人税法」とあるのは「第二編第一章の二」と、「、法人税法」とあるのは「、同法」と、「と、地方法人税法第十五条第一項中「第三号に掲げる金額」とあるのは「第三号に掲げる金額並びに租税特別措置法第六十八条の十四第二項及び第三項の規定によりこれらの規定に規定する調整前連結税額から控除される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」と、「(同法」とあるのは「(法人税法」とする」とあるのは「とする」と、同条第十四項中「法人税法及び地方法人税法」とあるのは「法人税法」と、「ついては、法人税法」とあるのは「ついては、同法」と、「、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租税特別措置法第六十八条の十四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」とあるのは「するほか、同法」と、「同法及び地方法人税法」とあるのは「同法」とする。
Supplementary Provisions, Article 111Transitional Measures Concerning Special Depreciation of Machinery, etc. or the Special Corporation Tax Credit Where the Amount of Domestic Capital Investment of a Consolidated Corporation Has Increased
第百十一条(連結法人の国内の設備投資額が増加した場合の機械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)
If the date on which the provisions listed in Article 1, item (i) of the Supplementary Provisions of the National Strategic Special Zones Act come into effect falls after the Effective Date, with regard to the application of the provisions of Article 68-15-3 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date on which the provisions listed in that item come into effect, the phrase "paragraph (2), Article 68-14, paragraph (1)" in paragraph (3), item (i) of that Article is deemed to be replaced with "paragraph (2)".
国家戦略特別区域法附則第一条第一号に掲げる規定の施行の日が施行日後である場合には、施行日から同号に掲げる規定の施行の日の前日までの間における新租税特別措置法第六十八条の十五の三の規定の適用については、同条第三項第一号中「第二項、第六十八条の十四第一項」とあるのは、「第二項」とする。
Supplementary Provisions, Article 112Transitional Measures Concerning the Special Corporation Tax Credit Where the Amount of Salaries, etc. Paid to Employees of a Consolidated Corporation Has Increased
第百十二条(連結法人の雇用者給与等支給額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 68-15-5 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year ends on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year ended before the Effective Date.
新租税特別措置法第六十八条の十五の五の規定は、連結法人の連結親法人事業年度が施行日以後に終了する連結事業年度分の法人税について適用し、連結法人の連結親法人事業年度が施行日前に終了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。
If a consolidated business year of a consolidated corporation that ended before the Effective Date (limited to a consolidated business year that falls under each consolidated business year prescribed in Article 68-15-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation, and excluding a consolidated business year to which the provisions of that paragraph apply and a consolidated business year for which the provisions of Articles 25-3 through 25-3-3 of the Former Earthquake Tax Special Provisions Act have been applied; referred to as a "transitional year" hereinafter in this Article, except in paragraph (4), item (i) and paragraph (5), item (i)) is an eligible transitional year (meaning that transitional year in the case where, if the provisions of Article 68-15-5 of the New Act on Special Measures Concerning Taxation were applied by deeming the transitional year to be the applicable year prescribed in paragraph (2), item (iii) of that Article, the case would fall under the case prescribed in the main clause of paragraph (1) of that Article), with regard to the application of the provisions of paragraph (1) of that Article to corporation tax for the consolidated business year for which that consolidated corporation's consolidated parent corporation business year first ends on or after the Effective Date (referred to as the "special consolidated business year" hereinafter up to paragraph (5)), the phrase "an amount equivalent to (" in that paragraph is deemed to be replaced with "the total of an amount equivalent to and the transitional year maximum credit (meaning the amount equivalent to 10 percent of the total of the transitional increases in salaries, etc. paid to employees (meaning the increase in salaries, etc. paid to employees in the case where that transitional year is deemed to be the applicable year prescribed in item (iii) of the following paragraph) pertaining to each transitional year (meaning a transitional year prescribed in Article 112, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014); the same applies hereinafter in this paragraph) that is an eligible transitional year prescribed in that paragraph) (", the phrase "equivalent to 10 percent (or 20 percent if the consolidated parent corporation is a small or medium-sized consolidated parent corporation (meaning a small or medium-sized consolidated parent corporation prescribed in Article 68-9, paragraph (6))) of" is deemed to be replaced with "calculated by multiplying by the credit ceiling ratio (meaning the ratio calculated by multiplying 10 percent (or 20 percent if the consolidated parent corporation is a small or medium-sized consolidated parent corporation prescribed in Article 68-9, paragraph (6)) by the number obtained by dividing the total number of months of the consolidated parent corporation business years pertaining to that consolidated business year and each of those transitional years by the number of months of the consolidated parent corporation business year pertaining to that consolidated business year (or, if that number has a fraction below the second decimal place, the number obtained by rounding down that fraction))", the phrase "that amount equivalent to 10 percent" is deemed to be replaced with "that calculated amount", and the phrase "the preceding paragraph" in paragraph (3) of that Article is deemed to be replaced with "the preceding two paragraphs".
連結法人の施行日前に終了した連結事業年度(旧租税特別措置法第六十八条の十五の五第一項に規定する各連結事業年度に該当する連結事業年度に限り、同項の規定の適用がある連結事業年度及び旧震災特例法第二十五条の三から第二十五条の三の三までの規定の適用を受けた連結事業年度を除く。第四項第一号及び第五項第一号を除き、以下この条において「経過年度」という。)が対象経過年度(経過年度を新租税特別措置法第六十八条の十五の五第二項第三号に規定する適用年度とみなして同条の規定を適用したならば同条第一項本文に規定するときに該当することとなるときにおける当該経過年度をいう。)である場合には、当該連結法人の連結親法人事業年度が施行日以後最初に終了する連結事業年度(以下第五項までにおいて「特例連結事業年度」という。)分の法人税に係る同条第一項の規定の適用については、同項中「相当する金額(」とあるのは「相当する金額と経過年度控除限度額(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)附則第百十二条第二項に規定する対象経過年度である各経過年度(同項に規定する経過年度をいう。以下この項において同じ。)に係る経過雇用者給与等支給増加額(当該各経過年度を次項第三号に規定する適用年度とみなした場合の雇用者給与等支給増加額をいう。)の合計額の百分の十に相当する金額をいう。)との合計額(」と、「の百分の十(当該連結親法人が中小連結親法人(第六十八条の九第六項に規定する中小連結親法人をいう。)である場合には、百分の二十)に相当する」とあるのは「に控除上限割合(百分の十(当該連結親法人が第六十八条の九第六項に規定する中小連結親法人である場合には、百分の二十)に当該連結事業年度及び当該各経過年度に係る連結親法人事業年度の月数の合計数を当該連結事業年度に係る連結親法人事業年度の月数で除して得た数(当該数に小数点以下二位未満の端数があるときは、これを切り捨てた数)を乗じて計算した割合をいう。)を乗じて計算した」と、「当該百分の十に相当する金額」とあるのは「当該計算した金額」と、同条第三項中「前項」とあるのは「前二項」とする。
In the case of calculating the transitional increase in salaries, etc. paid to employees prescribed in Article 68-15-5, paragraph (1) of the New Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to the preceding paragraph, the consolidated subsidiary corporations prescribed in paragraph (2), items (iii) and (iv) of that Article are to be limited to those with which the consolidated parent corporation referred to in paragraph (1) of that Article has had a consolidated full controlling interest continuously from the end of the transitional year pertaining to that transitional increase in salaries, etc. paid to employees to the end of the special consolidated business year.
前項の規定により読み替えて適用する新租税特別措置法第六十八条の十五の五第一項に規定する経過雇用者給与等支給増加額を計算する場合における同条第二項第三号及び第四号に規定する連結子法人は、当該経過雇用者給与等支給増加額に係る経過年度終了の日から特例連結事業年度終了の日まで継続して同条第一項の連結親法人との間に連結完全支配関係があるものに限るものとする。
If, among the consolidated parent corporation that applies the provisions of Article 68-15-5, paragraph (1) of the New Act on Special Measures Concerning Taxation in a special consolidated business year and the consolidated subsidiary corporations with which that consolidated parent corporation has a consolidated full controlling interest, there is a corporation that falls under a consolidated parent corporation or its consolidated subsidiary corporation for which that special consolidated business year is the first consolidated business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act, or under a consolidated subsidiary corporation with which, at the end of a business year that began on or after April 1, 2013 and ended before the Effective Date (hereinafter referred to as a "special eligible business year" in this paragraph and the following paragraph), the consolidated parent corporation referred to in Article 68-15-5, paragraph (1) of the New Act on Special Measures Concerning Taxation had no consolidated full controlling interest (excluding, for one with which a consolidated full controlling interest came to exist partway through that special consolidated business year, one for which the date on which that consolidated full controlling interest came to exist is after the Effective Date) (hereinafter referred to as a "special consolidated corporation" in this paragraph and item (i) of the following paragraph), and the special eligible business year of that special consolidated corporation is a business year listed in either of the following items (referred to as a "special eligible case" in item (ii) of the following paragraph), the case is to fall under the case prescribed in paragraph (2):
特例連結事業年度において新租税特別措置法第六十八条の十五の五第一項の規定の適用を受ける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うちに、当該特例連結事業年度が法人税法第十五条の二第一項に規定する最初連結事業年度である連結親法人若しくはその連結子法人又は平成二十五年四月一日以後に開始し、かつ、施行日前に終了した事業年度(以下この項及び次項において「特例対象事業年度」という。)終了の時において新租税特別措置法第六十八条の十五の五第一項の連結親法人との間に連結完全支配関係がない連結子法人(当該特例連結事業年度の中途において連結完全支配関係があることとなったものにあっては、その連結完全支配関係があることとなった日が施行日後であるものを除く。)に該当するもの(以下この項及び次項第一号において「特例連結法人」という。)があり、かつ、当該特例連結法人の特例対象事業年度が次に掲げる事業年度である場合(次項第二号において「特例対象の場合」という。)には、第二項に規定する場合に該当するものとする。
a business year that does not fall under a consolidated business year, falls under a transitional year prescribed in Article 82, paragraph (2) of the Supplementary Provisions, and is an eligible transitional year prescribed in that paragraph;
連結事業年度に該当しない事業年度で、附則第八十二条第二項に規定する経過年度に該当し、かつ、同項に規定する対象経過年度であるもの
a business year that falls under a consolidated business year, falls under a transitional year, and is an eligible transitional year prescribed in paragraph (2).
In the case referred to in the preceding paragraph, the application of the provisions of Article 68-15-5, paragraph (1) of the New Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to paragraph (2) is governed by the following:
the amount that would be the transitional year maximum credit prescribed in paragraph (1) of Article 42-12-4 of the New Act on Special Measures Concerning Taxation if the provisions of that Article as applied with the replacement of terms in Article 82, paragraph (2) of the Supplementary Provisions were applied to a business year corresponding to the period of the special consolidated business year of the special consolidated corporation, with the period of the special eligible business year of that special consolidated corporation being a transitional year prescribed in that paragraph, is to be included in the transitional year maximum credit prescribed in Article 68-15-5, paragraph (1) of the New Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to paragraph (2);
the calculated amount prescribed in the proviso to Article 68-15-5, paragraph (1) of the New Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to paragraph (2) is, notwithstanding the provisions of the proviso to that paragraph, the amount obtained by adding, to the amount equivalent to 10 percent (or, if the consolidated parent corporation referred to in that paragraph is a small or medium-sized consolidated parent corporation prescribed in Article 68-9, paragraph (6) of the New Act on Special Measures Concerning Taxation, 20 percent; the same applies hereinafter in this item) of the consolidated tax before adjustment prescribed in that paragraph on the consolidated income for the special consolidated business year (hereinafter referred to as the "consolidated tax before adjustment" in this item), whichever is smaller of the total of the amounts listed in (a) for that consolidated parent corporation (limited to one that falls under the case prescribed in paragraph (2) or that falls under a special eligible case for its special eligible business year; the same applies hereinafter in this item) and each of its consolidated subsidiary corporations (limited to one that falls under the case prescribed in paragraph (2) or that falls under a special eligible case for its special eligible business year; the same applies hereinafter in this item), and the total of the amounts listed in (b) for that consolidated parent corporation and each of its consolidated subsidiary corporations:
第二項の規定により読み替えて適用する新租税特別措置法第六十八条の十五の五第一項ただし書に規定する計算した金額は、同項ただし書の規定にかかわらず、特例連結事業年度の連結所得に対する同項に規定する調整前連結税額(以下この号において「調整前連結税額」という。)の百分の十(同項の連結親法人が新租税特別措置法第六十八条の九第六項に規定する中小連結親法人である場合には、百分の二十。以下この号において同じ。)に相当する金額に、当該連結親法人(第二項に規定する場合に該当するもの又はその特例対象事業年度につき特例対象の場合に該当するものに限る。以下この号において同じ。)及びその各連結子法人(第二項に規定する場合に該当するもの又はその特例対象事業年度につき特例対象の場合に該当するものに限る。以下この号において同じ。)のイに掲げる金額の合計額と当該連結親法人及びその各連結子法人のロに掲げる金額の合計額とのうちいずれか少ない金額を加算した金額とする。
the amount calculated by multiplying the amount calculated by multiplying the consolidated tax before adjustment on the consolidated income for that special consolidated business year by the ratio of the amount listed in (1) to the amount listed in (2), by the credit ceiling ratio (meaning the ratio calculated by multiplying 10 percent by the number obtained by dividing the total number of months of each transitional year that is an eligible transitional year prescribed in paragraph (2) or of the special eligible business year by the number of months of the consolidated business year of that consolidated parent corporation or that consolidated subsidiary corporation that is that special consolidated business year (or, if that number has a fraction below the second decimal place, the number obtained by rounding down that fraction); the same applies in (b));
the individual income amount for the special consolidated business year of that consolidated parent corporation or that consolidated subsidiary corporation (meaning the individual income amount prescribed in Article 81-18, paragraph (1) of the Corporation Tax Act; the same applies in (2));
当該連結親法人又は当該連結子法人の特例連結事業年度の個別所得金額(法人税法第八十一条の十八第一項に規定する個別所得金額をいう。(2)において同じ。)
the total of the individual income amount for the special consolidated business year of that consolidated parent corporation and the individual income amounts for the special consolidated business year of each of those consolidated subsidiary corporations.
the amount calculated by multiplying the amount calculated by multiplying the consolidated tax before adjustment on the consolidated income for that special consolidated business year by the amount listed in (a)(1) pertaining to that consolidated parent corporation or that consolidated subsidiary corporation and dividing the product by the amount of consolidated income for that special consolidated business year, by the credit ceiling ratio.
The number of months referred to in the preceding paragraph is calculated according to the calendar, and any fraction of less than one month is counted as one month.
前項の月数は、暦に従って計算し、一月に満たない端数を生じたときは、これを一月とする。
With regard to the application of the provisions of Article 68-15-7 of the New Act on Special Measures Concerning Taxation in the case where the provisions of paragraph (2) apply, the phrase "Article 68-15-5, paragraph (1)" in paragraph (1), item (xii) of that Article is deemed to be replaced with "Article 68-15-5, paragraph (1) (including as applied with the replacement of terms pursuant to the provisions of Article 112, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014); the same applies hereinafter in this item)", and the phrase "that paragraph" is deemed to be replaced with "Article 68-15-5, paragraph (1)".
第二項の規定の適用がある場合における新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、同条第一項第十二号中「第六十八条の十五の五第一項」とあるのは「第六十八条の十五の五第一項(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)附則第百十二条第二項の規定により読み替えて適用する場合を含む。以下この号において同じ。)」と、「同項に」とあるのは「第六十八条の十五の五第一項に」とする。
With regard to the application of the provisions of Article 25-2, paragraph (14), Article 25-2-2, paragraph (10) and Article 25-2-3, paragraph (10) of the New Special Provisions Law for Earthquake Victims in the case where the provisions of paragraph (2) apply, the phrase "through Article 68-15-6" in those provisions is deemed to be replaced with "through Article 68-15-6 (including the cases where the provisions of Article 68-15-5 of that Act are applied with the replacement of terms pursuant to the provisions of Article 112, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014))", and the phrase "Article 68-9, paragraph (1) of that Act" is deemed to be replaced with "Article 68-9, paragraph (1) of the Act on Special Measures Concerning Taxation".
第二項の規定の適用がある場合における新震災特例法第二十五条の二第十四項、第二十五条の二の二第十項及び第二十五条の二の三第十項の規定の適用については、これらの規定中「第六十八条の十五の六まで」とあるのは「第六十八条の十五の六まで(同法第六十八条の十五の五の規定を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)附則第百十二条第二項の規定により読み替えて適用する場合を含む。)」と、「同法第六十八条の九第一項」とあるのは「租税特別措置法第六十八条の九第一項」とする。
Supplementary Provisions, Article 113Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Productivity-Improving Equipment, etc.
第百十三条(連結法人が生産性向上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 68-15-6 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years ending on or after the Effective Date of a consolidated parent corporation, or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, that, on or after the date on which the Act on Strengthening Industrial Competitiveness comes into effect, makes an acquisition, etc. prescribed in paragraph (1) of that Article of specified productivity-improving equipment, etc. (meaning the specified productivity-improving equipment, etc. prescribed in paragraphs (1), (3), (4) and (9) of that Article; the same applies hereinafter in this paragraph) or receives a transfer of specified productivity-improving equipment, etc.
新租税特別措置法第六十八条の十五の六の規定は、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で、産業競争力強化法の施行の日以後に、特定生産性向上設備等(同条第一項、第三項、第四項及び第九項に規定する特定生産性向上設備等をいう。以下この項において同じ。)の同条第一項に規定する取得等をし、又は特定生産性向上設備等の移転を受けるものの施行日以後に終了する連結事業年度分の法人税について適用する。
If the date on which the provisions set forth in Article 1, item (i) of the Supplementary Provisions of the National Strategic Special Zones Act come into effect falls after the Effective Date, with regard to the application of the provisions of Article 68-15-6, paragraph (7) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date on which the provisions set forth in that item come into effect, the phrase "Article 68-13, Article 68-14, paragraphs (2), (3) and (5)" in that paragraph is deemed to be replaced with "Article 68-13".
国家戦略特別区域法附則第一条第一号に掲げる規定の施行の日が施行日後である場合には、施行日から同号に掲げる規定の施行の日の前日までの間における新租税特別措置法第六十八条の十五の六第七項の規定の適用については、同項中「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」とあるのは、「第六十八条の十三」とする。
With regard to the application of the provisions of Article 68-15-6, paragraph (16) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xii) of the Supplementary Provisions, the phrase "Part II, Chapter I-2 and the Local Corporation Tax Act" in that paragraph is deemed to be replaced with "Part II, Chapter I-2", the phrase ", the Corporation Tax Act" is deemed to be replaced with ", that Act", and the words ", and the phrase 'the amount listed in item (iii)' in Article 15, paragraph (1) of the Local Corporation Tax Act is deemed to be replaced with 'the amount listed in item (iii) and the 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 amount deducted from the consolidated tax amount before adjustment prescribed in Article 68-15-6, paragraphs (7) and (8) of the Act on Special Measures Concerning Taxation pursuant to the provisions of those paragraphs', and the phrase '(that Act' is deemed to be replaced with '(the Corporation Tax Act'" are deemed to be deleted.
施行日から附則第一条第十二号に定める日の前日までの間における新租税特別措置法第六十八条の十五の六第十六項の規定の適用については、同項中「第二編第一章の二及び地方法人税法」とあるのは「第二編第一章の二」と、「、法人税法」とあるのは「、同法」と、「と、地方法人税法第十五条第一項中「第三号に掲げる金額」とあるのは「第三号に掲げる金額並びに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の規定によりこれらの規定に規定する調整前連結税額から控除される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」と、「(同法」とあるのは「(法人税法」とする」とあるのは「とする」とする。
Supplementary Provisions, Article 114Transitional Measures Concerning Special Provisions on the Amount of Special Credits Deducted from the Amount of Corporation Tax of a Consolidated Corporation
第百十四条(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)
The provisions of Article 68-15-7 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year begins on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year began before the Effective Date.
新租税特別措置法第六十八条の十五の七の規定は、連結法人の連結親法人事業年度が施行日以後に開始する連結事業年度分の法人税について適用し、連結法人の連結親法人事業年度が施行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 115Transitional Measures Concerning Depreciation by Consolidated Corporations
第百十五条(連結法人の減価償却に関する経過措置)
With regard to the application of the provisions of Article 68-17, paragraph (3) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xxi) of the Supplementary Provisions, the phrase "the preceding two paragraphs" in that paragraph is deemed to be replaced with "paragraph (1)".
施行日から附則第一条第二十一号に定める日の前日までの間における新租税特別措置法第六十八条の十七第三項の規定の適用については、同項中「前二項」とあるのは、「第一項」とする。
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 for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies in the following paragraph) before the Effective Date.
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前に取得等(取得又は製作若しくは建設をいう。次項において同じ。)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。
The provisions of Article 68-27, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (ii) through (iv) of the table in Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to industrial machinery, etc. prescribed in Article 68-27, paragraph (1) of the New Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 68-27, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.
新租税特別措置法第六十八条の二十七第一項(新租税特別措置法第四十五条第一項の表の第二号から第四号までに係る部分に限る。)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施行日以後に取得等をする新租税特別措置法第六十八条の二十七第一項に規定する工業用機械等について適用し、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施行日前に取得等をした旧租税特別措置法第六十八条の二十七第一項に規定する工業用機械等については、なお従前の例による。
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 to be the 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 during the period from the Effective Date to the day on which six months have elapsed from the Effective Date (if, by that day, an international logistics hub industrial cluster plan prescribed in Article 41, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa has been submitted pursuant to the provisions of paragraph (5) of that Article, the day before the date of that submission), and the provisions of Article 68-27, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning that item) apply accordingly.
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は、施行日から施行日以後六月を経過する日(その日までに、新沖縄振興特別措置法第四十一条第五項の規定による同条第一項に規定する国際物流拠点産業集積計画の提出があった場合には、その提出があった日の前日)までの間は、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、新租税特別措置法第六十八条の二十七第一項(同号に係る部分に限る。)の規定を適用する。
The provisions of Article 68-27 of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (iii) of the table in paragraph (2) of that Article) apply to industrial promotion machinery, etc. prescribed in that paragraph for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. prescribed in that paragraph on or after the Effective Date.
新租税特別措置法第六十八条の二十七(第二項の表の第三号に係る部分に限る。)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施行日以後に同項に規定する取得等をする同項に規定する産業振興機械等について適用する。
With regard to industrial promotion machinery, etc. prescribed in Article 68-27, paragraph (2) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. prescribed in that paragraph before the Effective Date, the provisions of that Article (limited to the part concerning item (ii) of the table in that paragraph (limited to the part concerning the areas specified by Cabinet Order prescribed in the left-hand column of item (ii) of the table in Article 45, paragraph (2) of the Former Act on Special Measures Concerning Taxation)) remain in force. In this case, the phrase "Article 45, paragraph (2)" in the left-hand column of item (ii) of the table in Article 68-27, paragraph (2) of the Former Act on Special Measures Concerning Taxation and in paragraph (3) of that Article is deemed to be replaced with "Article 45, paragraph (2) of the Act on Special Measures Concerning Taxation before the amendment by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014), which remains in force pursuant to the provisions of Article 84, paragraph (6) of the Supplementary Provisions of that 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施行日前に旧租税特別措置法第六十八条の二十七第二項に規定する取得等をした同項に規定する産業振興機械等については、同条(同項の表の第二号(旧租税特別措置法第四十五条第二項の表の第二号の上欄に規定する政令で定める区域に係る部分に限る。)に係る部分に限る。)の規定は、なおその効力を有する。この場合において、旧租税特別措置法第六十八条の二十七第二項の表の第二号の上欄及び第三項中「第四十五条第二項」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)附則第八十四条第六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十条の規定による改正前の租税特別措置法第四十五条第二項」とする。
The provisions of Article 68-35 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (3), item (ii) of that Article (limited to the part concerning the zone plan prescribed in that item)) apply to specified redevelopment buildings, etc. prescribed in Article 68-35, 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 or newly constructs on or after the date specified in Article 1, item (xvii) of the Supplementary Provisions.
新租税特別措置法第六十八条の三十五(第三項第二号(同号に規定する区域計画に係る部分に限る。)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附則第一条第十七号に定める日以後に取得又は新築をする新租税特別措置法第六十八条の三十五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。
The provisions of Article 68-35 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (3), item (iii) of that Article) apply to specified redevelopment buildings, etc. prescribed in Article 68-35, 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 or newly constructs on or after the date specified in Article 1, item (xvi) of the Supplementary Provisions.
新租税特別措置法第六十八条の三十五(第三項第三号に係る部分に限る。)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附則第一条第十六号に定める日以後に取得又は新築をする新租税特別措置法第六十八条の三十五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 116Transitional Measures Concerning Reserves of Consolidated Corporations
第百十六条(連結法人の準備金に関する経過措置)
The provisions of Article 68-43 of the New Act on Special Measures Concerning Taxation apply to specified shares, etc. referred to 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 on or after the Effective Date, and the provisions then in force continue to govern specified shares, etc. prescribed in Article 68-43, 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 before the Effective Date.
新租税特別措置法第六十八条の四十三の規定は、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をする同条第一項の特定株式等について適用し、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施行日前に取得をした旧租税特別措置法第六十八条の四十三第一項に規定する特定株式等については、なお従前の例による。
The provisions of Article 68-43-2 and Article 68-43-3 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years ending on or after the Effective Date of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation.
新租税特別措置法第六十八条の四十三の二及び第六十八条の四十三の三の規定は、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の施行日以後に終了する連結事業年度分の法人税について適用する。
Supplementary Provisions, Article 117Transitional Measures Concerning the Special Deduction of Consolidated Income of Certified Corporations in Okinawa
第百十七条(沖縄の認定法人の連結所得の特別控除に関する経過措置)
The provisions of Article 68-63 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1) of that Article) apply to corporation tax for consolidated business years ending on or after the Effective Date of a consolidated parent corporation, or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, that falls under a consolidated corporation listed in the left-hand column of any of the items of the table in that paragraph (hereinafter referred to as the "new table" in this Article), and the provisions then in force continue to govern corporation tax for consolidated business years ended before the Effective Date of a consolidated parent corporation, or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, that falls under a consolidated corporation listed in the left-hand column of item (i) or (ii) of the table in Article 68-63, paragraph (1) of the Former Act on Special Measures Concerning Taxation (hereinafter referred to as the "former table" in this Article).
新租税特別措置法第六十八条の六十三(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で、同項の表(以下この条において「新表」という。)の各号の上欄に掲げる連結法人に該当するものの施行日以後に終了する連結事業年度分の法人税について適用し、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で、旧租税特別措置法第六十八条の六十三第一項の表(以下この条において「旧表」という。)の第一号又は第二号の上欄に掲げる連結法人に該当するものの施行日前に終了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。
With regard to the application of the provisions of Article 68-63 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1) of that Article, and including the cases where they are deemed to apply pursuant to the provisions of the following paragraph, paragraph (4), paragraph (6) or paragraph (7)) in a consolidated business year ending on or after the Effective Date of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that was incorporated before the Effective Date (including one that was incorporated within a district deemed, pursuant to the provisions of paragraph (6) or (7), to be a district listed in the middle column of an item of the new table, during the period for which it is so deemed), the phrase "(the date of submission prescribed in the left-hand column of each of those items" in paragraph (1) of that Article is deemed to be replaced with ", out of those, the date of the district designation (meaning, for a consolidated corporation listed in the left-hand column of item (i) of that table, the designation under the provisions of Article 29, paragraph (1) of the Act on Special Measures for the Promotion and Development of Okinawa before the amendment by the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 7 of 2014), and, for a consolidated corporation listed in the left-hand column of item (ii) of that table, the designation under the provisions of Article 42, paragraph (1) of that Act (for one deemed, pursuant to the provisions of Article 37, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012), to be a consolidated corporation listed in the left-hand column of item (ii) of the new table prescribed in paragraph (1) of that Article, the designation under the provisions of Article 42, paragraph (1) of the Act on Special Measures for the Promotion and Development of Okinawa before the amendment by the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 13 of 2012)))", and the phrase "limited to those)" is deemed to be replaced with "those".
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で、施行日前に設立されたもの(第六項又は第七項の規定により新表の各号の中欄に掲げる地区とみなされる地区内においてそのみなされる間に設立されたものを含む。)の施行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六十三(第一項に係る部分に限り、次項、第四項、第六項又は第七項の規定によりみなして適用する場合を含む。)の規定の適用については、同条第一項中「(当該各号の上欄に規定する提出の日」とあるのは「のうち地区指定(同表の第一号の上欄に掲げる連結法人にあつては沖縄振興特別措置法の一部を改正する法律(平成二十六年法律第七号)による改正前の沖縄振興特別措置法第二十九条第一項の規定による指定をいい、同表の第二号の上欄に掲げる連結法人にあつては同法第四十二条第一項の規定による指定(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)附則第三十七条第三項の規定により同条第一項に規定する新表の第二号の上欄に掲げる連結法人とみなされたものにあつては、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第四十二条第一項の規定による指定)をいう。)の日」と、「ものに限る。)」とあるのは「もの」とする。
A consolidated parent corporation, or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, that received before the Effective Date the certification prescribed in the left-hand column of item (i) of the former table (limited to one deemed, pursuant to the provisions of Article 4, paragraph (1) of the Supplementary Provisions of the Okinawa Promotion Act Partial Amendment Act, to have received the certification under Article 30, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa) is deemed to be a consolidated corporation listed in the left-hand column of item (i) of the new table in consolidated business years of that consolidated parent corporation or its consolidated subsidiary corporation ending on or after the Effective Date.
A consolidated parent corporation, or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, that received before the Effective Date the certification prescribed in the left-hand column of item (ii) of the former table (limited to one deemed, pursuant to the provisions of Article 4, paragraph (3) of the Supplementary Provisions of the Okinawa Promotion Act Partial Amendment Act, to have received the certification under Article 44, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa, and including one deemed, pursuant to the provisions of Article 37, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012), to be a consolidated corporation listed in that column (hereinafter referred to as a "former certified corporation" in this paragraph)) is deemed to be a consolidated corporation listed in the left-hand column of item (ii) of the new table in consolidated business years of that consolidated parent corporation or its consolidated subsidiary corporation ending on or after the Effective Date. In this case, with regard to the application of the provisions of Article 68-63 of the New Act on Special Measures Concerning Taxation to a former certified corporation, the phrase "pertaining to the business (including a business specified by Cabinet Order as a business related to that business that is conducted in an area outside that district)" in paragraph (1) of that Article is deemed to be replaced with "pertaining to the business", and the phrase "40 percent" is deemed to be replaced with "35 percent".
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で、施行日前に旧表の第二号の上欄に規定する認定を受けたもの(沖縄振興特別措置法一部改正法附則第四条第三項の規定により新沖縄振興特別措置法第四十四条第一項の認定を受けたものとみなされるものに限り、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)附則第三十七条第三項の規定により同欄に掲げる連結法人とみなされたもの(以下この項において「旧認定法人」という。)を含む。)は、これらの連結親法人又はその連結子法人の施行日以後に終了する連結事業年度において、新表の第二号の上欄に掲げる連結法人とみなす。この場合において、旧認定法人に係る新租税特別措置法第六十八条の六十三の規定の適用については、同条第一項中「事業(当該地区以外の地域において行われる当該事業に関連する事業として政令で定める事業を含む。)に係る」とあるのは「事業に係る」と、「百分の四十」とあるのは「百分の三十五」とする。
With regard to corporation tax for consolidated business years ending on or after the Effective Date of a consolidated parent corporation, or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, that received before the Effective Date the certification prescribed in the left-hand column of item (iii) of the former table, the provisions of Article 68-63 of the Former Act on Special Measures Concerning Taxation (limited to the part concerning that item) remain in force. In this case, the phrase "the Act on Special Measures for the Promotion and Development of Okinawa" in that item is deemed to be replaced with "the Act on Special Measures for the Promotion and Development of Okinawa before the amendment by the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 7 of 2014)".
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で、施行日前に旧表の第三号の上欄に規定する認定を受けたものの施行日以後に終了する連結事業年度分の法人税については、旧租税特別措置法第六十八条の六十三(同号に係る部分に限る。)の規定は、なおその効力を有する。この場合において、同号中「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(平成二十六年法律第七号)による改正前の沖縄振興特別措置法」とする。
The districts listed in the middle column of item (i) of the former table are deemed to be the districts listed in the middle column of item (i) of the new table during the period from the Effective Date to the day on which six months have elapsed from the Effective Date (if, by that day, an information and communications industry promotion plan prescribed in Article 28, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa has been submitted pursuant to the provisions of paragraph (5) of that Article, the day before the date of that submission), and the provisions of Article 68-63 of the New Act on Special Measures Concerning Taxation (limited to the part concerning that item) apply accordingly.
The districts listed in the middle column of item (ii) of the former table (including the regions deemed to be districts listed in that column pursuant to the provisions of Article 37, paragraph (6) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012)) are deemed to be the districts listed in the middle column of item (ii) of the new table during the period from the Effective Date to the day on which six months have elapsed from the Effective Date (if, by that day, an international logistics hub industrial cluster plan prescribed in Article 41, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa has been submitted pursuant to the provisions of paragraph (5) of that Article, the day before the date of that submission), and the provisions of Article 68-63 of the New Act on Special Measures Concerning Taxation (limited to the part concerning that item) apply accordingly.
旧表の第二号の中欄に掲げる地区(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)附則第三十七条第六項の規定により同欄に掲げる地区とみなされた地域を含む。)は、施行日から施行日以後六月を経過する日(その日までに、新沖縄振興特別措置法第四十一条第五項の規定による同条第一項に規定する国際物流拠点産業集積計画の提出があった場合には、その提出があった日の前日)までの間は、新表の第二号の中欄に掲げる地区とみなして、新租税特別措置法第六十八条の六十三(同号に係る部分に限る。)の規定を適用する。
The provisions of Article 68-63 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2) of that Article) apply to corporation tax for consolidated business years ending on or after the Effective Date of a consolidated parent corporation, or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, that falls under a consolidated corporation prescribed in that paragraph.
新租税特別措置法第六十八条の六十三(第二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で、同項に規定する連結法人に該当するものの施行日以後に終了する連結事業年度分の法人税について適用する。
Supplementary Provisions, Article 118Transitional Measures Concerning Special Provisions on Taxation Where a Consolidated Corporation Has Acquired Agricultural Land, etc.
第百十八条(連結法人が農用地等を取得した場合の課税の特例に関する経過措置)
The provisions of Article 68-65 of the New Act on Special Measures Concerning Taxation apply to agricultural land, etc. 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 receives a transfer of through a distribution in kind carried out on or after the Effective Date, and the provisions then in force continue to govern agricultural land, etc. prescribed in Article 68-65, 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 received a transfer of through a distribution in kind carried out before the Effective Date.
新租税特別措置法第六十八条の六十五の規定は、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施行日以後に行われる現物分配により移転を受ける同条第一項に規定する農用地等について適用し、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施行日前に行われた現物分配により移転を受けた旧租税特別措置法第六十八条の六十五第一項に規定する農用地等については、なお従前の例による。
Supplementary Provisions, Article 119Transitional Measures Concerning Exclusion of Entertainment Expenses, etc. of Consolidated Corporations from Deductible Expenses
第百十九条(連結法人の交際費等の損金不算入に関する経過措置)
The provisions of Article 68-66 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year begins on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year began before the Effective Date.
新租税特別措置法第六十八条の六十六の規定は、連結法人の連結親法人事業年度が施行日以後に開始する連結事業年度分の法人税について適用し、連結法人の連結親法人事業年度が施行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 120Transitional Measures Concerning Special Provisions on Taxation Where a Consolidated Corporation Has Made an Expenditure for Undisclosed Purposes
第百二十条(連結法人が使途秘匿金の支出をした場合の課税の特例に関する経過措置)
If the date on which the provisions set forth in Article 1, item (i) of the Supplementary Provisions of the National Strategic Special Zones Act come into effect falls after the Effective Date, with regard to the application of the provisions of Article 68-67, paragraph (5) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date on which the provisions set forth in that item come into effect, the phrase "and Article 68-13" in item (ii) of that paragraph is deemed to be replaced with ", Article 68-13 and Article 68-15", and the phrase "Article 68-13, paragraph (1), Article 68-14, paragraph (2)" is deemed to be replaced with "Article 68-13, paragraph (1)".
国家戦略特別区域法附則第一条第一号に掲げる規定の施行の日が施行日後である場合には、施行日から同号に掲げる規定の施行の日の前日までの間における新租税特別措置法第六十八条の六十七第五項の規定の適用については、同項第二号中「及び第六十八条の十三」とあるのは「、第六十八条の十三及び第六十八条の十五」と、「第六十八条の十三第一項、第六十八条の十四第二項」とあるのは「第六十八条の十三第一項」とする。
Supplementary Provisions, Article 121Transitional Measures Concerning the Special Tax Rate Where a Consolidated Corporation Has a Transfer of Land, etc.
第百二十一条(連結法人の土地の譲渡等がある場合の特別税率に関する経過措置)
If the date on which the provisions set forth in Article 1, item (i) of the Supplementary Provisions of the National Strategic Special Zones Act come into effect falls after the Effective Date, with regard to the application of the provisions of Article 68-68, paragraph (11) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date on which the provisions set forth in that item come into effect, the phrase "and Article 68-13" in item (ii) of that paragraph is deemed to be replaced with ", Article 68-13 and Article 68-15", and the phrase "Article 68-13, paragraph (1), Article 68-14, paragraph (2)" is deemed to be replaced with "Article 68-13, paragraph (1)".
国家戦略特別区域法附則第一条第一号に掲げる規定の施行の日が施行日後である場合には、施行日から同号に掲げる規定の施行の日の前日までの間における新租税特別措置法第六十八条の六十八第十一項の規定の適用については、同項第二号中「及び第六十八条の十三」とあるのは「、第六十八条の十三及び第六十八条の十五」と、「第六十八条の十三第一項、第六十八条の十四第二項」とあるのは「第六十八条の十三第一項」とする。
Supplementary Provisions, Article 122Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer of Assets, etc. by Consolidated Corporations
第百二十二条(連結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 of Article 68-74 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 65-3, paragraph (1), item (iv) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-74, 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 carries out on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-74, 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 carried out before the Effective Date.
新租税特別措置法第六十八条の七十四(新租税特別措置法第六十五条の三第一項第四号に係る部分に限る。)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施行日以後に行う新租税特別措置法第六十八条の七十四第一項に規定する土地等の譲渡に係る法人税について適用し、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施行日前に行った旧租税特別措置法第六十八条の七十四第一項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 68-75 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 65-4, paragraph (1), item (x) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-75, 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 carries out on or after the date specified in Article 1, item (xx) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-75, 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 carried out before that date.
新租税特別措置法第六十八条の七十五(新租税特別措置法第六十五条の四第一項第十号に係る部分に限る。)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附則第一条第二十号に定める日以後に行う新租税特別措置法第六十八条の七十五第一項に規定する土地等の譲渡に係る法人税について適用し、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行った旧租税特別措置法第六十八条の七十五第一項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 68-75 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 65-4, paragraph (1), item (xxii)-2 of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-75, 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 carries out on or after the date specified in Article 1, item (xix) of the Supplementary Provisions.
新租税特別措置法第六十八条の七十五(新租税特別措置法第六十五条の四第一項第二十二号の二に係る部分に限る。)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附則第一条第十九号に定める日以後に行う新租税特別措置法第六十八条の七十五第一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 Article 68-75 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 65-4, paragraph (1), item (xxv) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-75, 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 carries out on or after the date specified in Article 1, item (xviii) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-75, 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 carried out before that date.
新租税特別措置法第六十八条の七十五(新租税特別措置法第六十五条の四第一項第二十五号に係る部分に限る。)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附則第一条第十八号に定める日以後に行う新租税特別措置法第六十八条の七十五第一項に規定する土地等の譲渡に係る法人税について適用し、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行った旧租税特別措置法第六十八条の七十五第一項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 Articles 68-78 through 68-80 of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (i) through (iv), item (vii), item (viii) or item (x) of the table in Article 68-78, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply, in the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation transfers, on or after the Effective Date, assets listed in the left-hand column of items (i) through (iv), item (vii), item (viii) or item (x) of that table and acquires, on or after the Effective Date, assets listed in the right-hand column of those items, to those assets and to the special account or the special account during the year referred to in Article 68-79, paragraph (1) or (3) of the New Act on Special Measures Concerning Taxation pertaining to those assets, and, except in the case prescribed in paragraph (8), the provisions then in force continue to govern, in the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation transferred, before the Effective Date, assets listed in the left-hand column of items (i) through (iii), item (v), item (vii), item (viii) or item (x) of the table in Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation, assets listed in the right-hand column of those items that were acquired before the Effective Date or assets listed in the right-hand column of those items that are acquired on or after the Effective Date, and the special account or the special account during the year referred to in Article 68-79, paragraph (1) or (3) of the Former Act on Special Measures Concerning Taxation pertaining to those assets, and, in the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation transfers, on or after the Effective Date, assets listed in the left-hand column of those items, assets listed in the right-hand column of those items that were acquired before the Effective Date.
新租税特別措置法第六十八条の七十八から第六十八条の八十まで(新租税特別措置法第六十八条の七十八第一項の表の第一号から第四号まで、第七号、第八号又は第十号に係る部分に限る。)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施行日以後に同表の第一号から第四号まで、第七号、第八号又は第十号の上欄に掲げる資産の譲渡をして、施行日以後にこれらの号の下欄に掲げる資産の取得をする場合の当該資産及び当該資産に係る新租税特別措置法第六十八条の七十九第一項又は第三項の特別勘定又は期中特別勘定について適用し、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施行日前に旧租税特別措置法第六十八条の七十八第一項の表の第一号から第三号まで、第五号、第七号、第八号又は第十号の上欄に掲げる資産の譲渡をした場合における施行日前に取得をしたこれらの号の下欄に掲げる資産又は施行日以後に取得をするこれらの号の下欄に掲げる資産及びこれらの資産に係る旧租税特別措置法第六十八条の七十九第一項又は第三項の特別勘定又は期中特別勘定並びに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これらの号の上欄に掲げる資産の譲渡をする場合における施行日前に取得をしたこれらの号の下欄に掲げる資産については、第八項に規定する場合を除き、なお従前の例による。
The provisions then in force continue to govern corporation tax pertaining to a transfer of assets listed in the left-hand column of item (iv) of the table in Article 68-78, 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 carried out before the Effective Date.
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前に行った旧租税特別措置法第六十八条の七十八第一項の表の第四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 68-78 through 68-80 of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (v) of the table in Article 68-78, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply, in the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation transfers, on or after the date specified in Article 1, item (xx) of the Supplementary Provisions, assets listed in the left-hand column of item (v) of that table and acquires, on or after that date, assets listed in the right-hand column of that item, to those assets and to the special account or the special account during the year referred to in Article 68-79, paragraph (1) or (3) of the New Act on Special Measures Concerning Taxation pertaining to those assets.
新租税特別措置法第六十八条の七十八から第六十八条の八十まで(新租税特別措置法第六十八条の七十八第一項の表の第五号に係る部分に限る。)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附則第一条第二十号に定める日以後に同表の第五号の上欄に掲げる資産の譲渡をして、同日以後に同号の下欄に掲げる資産の取得をする場合の当該資産及び当該資産に係る新租税特別措置法第六十八条の七十九第一項又は第三項の特別勘定又は期中特別勘定について適用する。
With regard to assets listed in the right-hand column of item (viii) of the table in Article 68-78, 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 acquires on or after the Effective Date in connection with the implementation of an urban plan concerning a disaster prevention block improvement project under the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts for whose implementation authorization was granted before the Effective Date, the provisions of that Article through Article 68-80 of the Former Act on Special Measures Concerning Taxation (limited to the part concerning that item) remain in force. In this case, the phrase "March 31, 2014" in Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "March 31, 2016"; the phrase "Article 65-7, paragraph (1)" in the left-hand column of item (viii) of the table in that paragraph is deemed to be replaced with "Article 65-7, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014), which remains in force pursuant to the provisions of Article 90, paragraph (8) 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' in this Article and the following Article)"; the phrase "Article 65-7, paragraph (1)" in paragraph (4) of that Article is deemed to be replaced with "Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations", and the phrase "that Act" is deemed to be replaced with "the Corporation Tax Act"; the phrase "… and Article 68-32, and these provisions" in paragraph (7) of that Article is deemed to be replaced with "the provisions of … and the provisions of that Article"; the phrase "Article 65-7, paragraph (1)" in paragraph (12) of that Article is deemed to be replaced with "Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations"; the phrase "March 31, 2014" in Article 68-79, paragraph (1) of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "March 31, 2016"; the phrase "Article 65-8, paragraph (7)" in paragraphs (15) and (16) of that Article is deemed to be replaced with "Article 65-8, paragraph (7) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations", and the phrase ", Article 65-7, paragraph (1)" is deemed to be replaced with ", Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations"; and the phrase "March 31, 2014" in Article 68-80 of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "March 31, 2016".
施行日前にその施行の認可をされた密集市街地における防災街区の整備の促進に関する法律による防災街区整備事業に関する都市計画の実施に伴い、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をする旧租税特別措置法第六十八条の七十八第一項の表の第八号の下欄に掲げる資産については、同条から旧租税特別措置法第六十八条の八十まで(同号に係る部分に限る。)の規定は、なおその効力を有する。この場合において、旧租税特別措置法第六十八条の七十八第一項中「平成二十六年三月三十一日」とあるのは「平成二十八年三月三十一日」と、同項の表の第八号の上欄中「第六十五条の七第一項」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)附則第九十条第八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十条の規定による改正前の租税特別措置法(以下この条及び次条において「旧効力単体措置法」という。)第六十五条の七第一項」と、同条第四項中「第六十五条の七第一項」とあるのは「旧効力単体措置法第六十五条の七第一項」と、「同法」とあるのは「法人税法」と、同条第七項中「及び第六十八条の三十二並びにこれら」とあるのは「の規定及び同条」と、同条第十二項中「第六十五条の七第一項」とあるのは「旧効力単体措置法第六十五条の七第一項」と、旧租税特別措置法第六十八条の七十九第一項中「平成二十六年三月三十一日」とあるのは「平成二十八年三月三十一日」と、同条第十五項及び第十六項中「第六十五条の八第七項」とあるのは「旧効力単体措置法第六十五条の八第七項」と、「、第六十五条の七第一項」とあるのは「、旧効力単体措置法第六十五条の七第一項」と、旧租税特別措置法第六十八条の八十中「平成二十六年三月三十一日」とあるのは「平成二十八年三月三十一日」とする。
With regard to the application of the provisions of Article 68-74, Article 68-75, Article 68-76-2 and Article 68-85 of the New Act on Special Measures Concerning Taxation in the case where the provisions of the preceding paragraph apply, the phrase "through Article 68-80" in Article 68-74, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "through Article 68-80, or Articles 68-78 through 68-80 of the Act on Special Measures Concerning Taxation before the amendment by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014), which remain in force pursuant to the provisions of Article 122, paragraph (8) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force")"; the phrase "through Article 68-80" in Article 68-75, paragraph (1) and Article 68-76-2, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "through Article 68-80, or Articles 68-78 through 68-80 of the Former Act on Special Measures Concerning Taxation Kept in Force"; and the phrase "or Article 68-83" in Article 68-85, paragraph (14), item (ii), (c) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "or Article 68-83, or Article 68-78 or Article 68-79 of the Former Act on Special Measures Concerning Taxation Kept in Force".
前項の規定の適用がある場合における新租税特別措置法第六十八条の七十四、第六十八条の七十五、第六十八条の七十六の二及び第六十八条の八十五の規定の適用については、新租税特別措置法第六十八条の七十四第一項中「第六十八条の八十まで」とあるのは「第六十八条の八十まで若しく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)附則第百二十二条第八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十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。)第六十八条の七十八から第六十八条の八十まで」と、新租税特別措置法第六十八条の七十五第一項及び第六十八条の七十六の二第一項中「第六十八条の八十まで」とあるのは「第六十八条の八十まで若しくは旧効力措置法第六十八条の七十八から第六十八条の八十まで」と、新租税特別措置法第六十八条の八十五第十四項第二号ハ中「又は第六十八条の八十三」とあるのは「若しくは第六十八条の八十三又は旧効力措置法第六十八条の七十八若しくは第六十八条の七十九」とする。
The provisions of Article 68-78, paragraph (15) of the New Act on Special Measures Concerning Taxation apply to assets listed in the left-hand column of any of the items of the table 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 transfers through a distribution in kind that it carries out on or after the Effective Date, or to assets listed in the right-hand column of any of the items of that table that it receives a transfer of through a distribution in kind carried out on or after the Effective Date, and the provisions then in force continue to govern assets listed in the left-hand column of any of the items of the table in Article 68-78, 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 transferred through a distribution in kind that it carried out before the Effective Date, or assets listed in the right-hand column of any of the items of that table that it received a transfer of through a distribution in kind carried out before the Effective Date.
新租税特別措置法第六十八条の七十八第十五項の規定は、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、施行日以後に行う現物分配により移転をする同条第一項の表の各号の上欄に掲げる資産又は施行日以後に行われる現物分配により移転を受ける同表の各号の下欄に掲げる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、施行日前に行った現物分配により移転をした旧租税特別措置法第六十八条の七十八第一項の表の各号の上欄に掲げる資産又は施行日前に行われた現物分配により移転を受けた同表の各号の下欄に掲げる資産については、なお従前の例による。
With regard to the application of the provisions of Articles 68-78 through 68-80 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xx) of the Supplementary Provisions, the phrase "the items of that table" in Article 68-78, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "the items of that table (excluding item (v); the same applies hereinafter through Article 68-80)".
施行日から附則第一条第二十号に定める日の前日までの間における新租税特別措置法第六十八条の七十八から第六十八条の八十までの規定の適用については、新租税特別措置法第六十八条の七十八第一項中「同表の各号」とあるのは、「同表の各号(第五号を除く。以下第六十八条の八十までにおいて同じ。)」とする。
Supplementary Provisions, Article 123Transitional Measures Concerning Special Provisions on Taxation, etc. on Transactions of Consolidated Corporations with Foreign Affiliates
第百二十三条(連結法人の国外関連者との取引に係る課税の特例等に関する経過措置)
The provisions of Article 68-88, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to transactions between a consolidated corporation and a foreign corporation having a permanent establishment that is a foreign affiliate prescribed in that paragraph of that consolidated corporation, in the business years of that foreign corporation beginning on or after April 1, 2016, and the provisions then in force continue to govern transactions between a consolidated corporation and a foreign corporation that is a foreign affiliate prescribed in Article 68-88, paragraph (1) of the Former Act on Special Measures Concerning Taxation of that consolidated corporation, in the business years of that foreign corporation that began before that date.
新租税特別措置法第六十八条の八十八第一項の規定は、連結法人に係る同項に規定する国外関連者である恒久的施設を有する外国法人の平成二十八年四月一日以後に開始する事業年度における当該連結法人と当該外国法人との取引について適用し、連結法人に係る旧租税特別措置法第六十八条の八十八第一項に規定する国外関連者である外国法人の同日前に開始した事業年度における当該連結法人と当該外国法人との取引については、なお従前の例による。
The provisions of Article 68-88, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to the amount of donations prescribed in that paragraph that a consolidated corporation expends to a foreign corporation having a permanent establishment that is a foreign affiliate prescribed in paragraph (1) of that Article of that consolidated corporation, in the business years of that foreign corporation beginning on or after April 1, 2016, and the provisions then in force continue to govern the amount of donations prescribed in paragraph (3) of that Article that a consolidated corporation expended to a foreign corporation that is a foreign affiliate prescribed in Article 68-88, paragraph (1) of the Former Act on Special Measures Concerning Taxation of that consolidated corporation, in the business years of that foreign corporation that began before that date.
新租税特別措置法第六十八条の八十八第三項の規定は、連結法人に係る同条第一項に規定する国外関連者である恒久的施設を有する外国法人の平成二十八年四月一日以後に開始する事業年度において当該連結法人が当該外国法人に対して支出する同条第三項に規定する寄附金の額について適用し、連結法人に係る旧租税特別措置法第六十八条の八十八第一項に規定する国外関連者である外国法人の同日前に開始した事業年度において当該連結法人が当該外国法人に対して支出した同条第三項に規定する寄附金の額については、なお従前の例による。
The provisions of Article 68-88-2, paragraphs (2) and (5) of the New Act on Special Measures Concerning Taxation apply to a grace period for tax payment under the provisions of paragraph (1) of that Article that is applied for on or after April 1, 2015, and the provisions then in force continue to govern a grace period for tax payment under the provisions of Article 68-88-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that was applied for before that date.
新租税特別措置法第六十八条の八十八の二第二項及び第五項の規定は、平成二十七年四月一日以後に申請される同条第一項の規定による納税の猶予について適用し、同日前に申請された旧租税特別措置法第六十八条の八十八の二第一項の規定による納税の猶予については、なお従前の例による。
Supplementary Provisions, Article 124Transitional Measures Concerning Special Provisions on Inclusion in Deductible Expenses of Contributions, etc. to Specified Funds by Consolidated Corporations
第百二十四条(連結法人の特定の基金に対する負担金等の損金算入の特例に関する経過措置)
The provisions then in force continue to govern premiums listed in Article 66-11, paragraph (1), item (iii) 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 paid before the Effective Date.
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前に支出した旧租税特別措置法第六十六条の十一第一項第三号に掲げる掛金については、なお従前の例による。
Supplementary Provisions, Article 125Transitional Measures Concerning Special Provisions on Calculation of the Amount of Consolidated Foreign-Source Income of Consolidated Corporations
第百二十五条(連結法人の連結国外所得金額の計算の特例に関する経過措置)
The provisions of Article 68-107-2 of the New Act on Special Measures Concerning Taxation apply to the calculation of the amount of consolidated foreign-source income prescribed in paragraph (1) of that Article for consolidated business years for which the consolidated corporation's consolidated parent corporation business year begins on or after April 1, 2016.
新租税特別措置法第六十八条の百七の二の規定は、連結法人の連結親法人事業年度が平成二十八年四月一日以後に開始する連結事業年度の同条第一項に規定する連結国外所得金額の計算について適用する。
Supplementary Provisions, Article 126Transitional Measures Concerning Special Provisions on Taxation on Distributions of Profits of Specified-Purpose Trusts Received by Consolidated Corporations
第百二十六条(連結法人の受ける特定目的信託の利益の分配に係る課税の特例に関する経過措置)
The provisions then in force continue to govern the amount of distributions of profits of a foreign special purpose trust prescribed in Article 68-110, 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 received before April 1, 2016.
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二十八年四月一日前に受けた旧租税特別措置法第六十八条の百十第二項に規定する外国特定目的信託の利益分配の額については、なお従前の例による。
Supplementary Provisions, Article 127Transitional Measures Concerning Special Provisions on Taxation on Distributions of Proceeds of Specified Investment Trusts Received by Consolidated Corporations
第百二十七条(連結法人の受ける特定投資信託の収益の分配に係る課税の特例に関する経過措置)
The provisions then in force continue to govern the amount of distributions of proceeds of a foreign special investment trust prescribed in Article 68-111, 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 received before April 1, 2016.
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二十八年四月一日前に受けた旧租税特別措置法第六十八条の百十一第二項に規定する外国特定投資信託の収益分配の額については、なお従前の例による。
Supplementary Provisions, Article 128Transitional Measures Concerning Special Provisions on Inheritance Tax and Gift Tax
第百二十八条(相続税及び贈与税の特例に関する経過措置)
The provisions of Article 70-2, paragraph (7) of the New Act on Special Measures Concerning Taxation apply to gift tax on funds for housing acquisition, etc. prescribed in paragraph (2), item (v) of that Article that a specified donee prescribed in item (i) of that paragraph acquires by gift (excluding a gift that takes effect upon the death of the donor; the same applies hereinafter in this Article and in Article 154 of the Supplementary Provisions) on or after the Effective Date.
新租税特別措置法第七十条の二第七項の規定は、同条第二項第一号に規定する特定受贈者が施行日以後に贈与(贈与をした者の死亡により効力を生ずる贈与を除く。以下この条及び附則第百五十四条において同じ。)により取得をする同項第五号に規定する住宅取得等資金に係る贈与税について適用する。
The provisions of Article 70-3, paragraph (7) of the New Act on Special Measures Concerning Taxation apply to gift tax on funds for housing acquisition, etc. prescribed in paragraph (3), item (v) of that Article that a specified donee prescribed in item (i) of that paragraph acquires by gift on or after the Effective Date.
新租税特別措置法第七十条の三第七項の規定は、同条第三項第一号に規定する特定受贈者が施行日以後に贈与により取得をする同項第五号に規定する住宅取得等資金に係る贈与税について適用する。
The provisions of Article 70-4 of the New Act on Special Measures Concerning Taxation apply to gift tax on a gift of farmland, etc. prescribed in paragraph (1) of that Article that is made on or after the Effective Date, and the provisions then in force continue to govern gift tax on a gift of farmland, etc. prescribed in Article 70-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that was made before the Effective Date.
新租税特別措置法第七十条の四の規定は、施行日以後に行われる同条第一項に規定する農地等の贈与に係る贈与税について適用し、施行日前に行われた旧租税特別措置法第七十条の四第一項に規定する農地等の贈与に係る贈与税については、なお従前の例による。
The persons listed in the following items are deemed to be donees prescribed in Article 70-4, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of paragraph (10) (excluding item (ii)), paragraph (15) and paragraph (16) of that Article (for a donee listed in item (ix), the provisions of paragraph (1), paragraph (10) (excluding item (ii)), paragraph (15) and paragraph (16) of that Article, and for a donee listed in item (x), the provisions of paragraph (1), paragraph (10), paragraph (15) and paragraph (16) of that Article), the provisions of Article 70-5 of the New Act on Special Measures Concerning Taxation and the provisions of Article 70-8, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to them. In this case, necessary matters concerning the application of those provisions to those donees are specified by Cabinet Order.
次に掲げる者は、新租税特別措置法第七十条の四第一項に規定する受贈者とみなして、同条第十項(第二号を除く。)、第十五項及び第十六項の規定(第九号に掲げる受贈者にあっては同条第一項、第十項(第二号を除く。)、第十五項及び第十六項の規定とし、第十号に掲げる受贈者にあっては同条第一項、第十項、第十五項及び第十六項の規定とする。)、新租税特別措置法第七十条の五の規定並びに新租税特別措置法第七十条の八第一項の規定を適用する。この場合において、当該受贈者に係るこれらの規定の適用に関し必要な事項は、政令で定める。
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1975), which remains in force pursuant to the provisions of Article 20, paragraph (2) of the Supplementary Provisions of that Act, who is receiving the application of the provisions of the main clause of that paragraph;
租税特別措置法の一部を改正する法律(昭和五十年法律第十六号)附則第二十条第二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による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991), who is receiving the application of the provisions of the main clause of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 19, paragraph (1) of the Supplementary Provisions of that Act;
租税特別措置法の一部を改正する法律(平成三年法律第十六号)附則第十九条第一項の規定によりなお従前の例によることとされる場合における同法による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995), which remains in force pursuant to the provisions of Article 36, paragraph (2) of the Supplementary Provisions of that Act, who is receiving the application of the provisions of the main clause of that paragraph;
租税特別措置法の一部を改正する法律(平成七年法律第五十五号)附則第三十六条第二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による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
a donee prescribed in Article 70-4, paragraph (1) 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. 13 of 2000), who is receiving the application of the provisions of the main clause of that paragraph;
租税特別措置法等の一部を改正する法律(平成十二年法律第十三号)第一条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
a donee prescribed in Article 70-4, paragraph (1) 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. 7 of 2001), who is receiving the application of the provisions of the main clause of that paragraph;
租税特別措置法等の一部を改正する法律(平成十三年法律第七号)第一条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
a donee prescribed in Article 70-4, paragraph (1) 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. 15 of 2002), who is receiving the application of the provisions of the main clause of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 32, paragraph (4) of the Supplementary Provisions of that Act;
租税特別措置法等の一部を改正する法律(平成十四年法律第十五号)附則第三十二条第四項の規定によりなお従前の例によることとされる場合における同法第一条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003), who is receiving the application of the provisions of the main clause of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 123, paragraph (10) of the Supplementary Provisions of that Act;
所得税法等の一部を改正する法律(平成十五年法律第八号)附則第百二十三条第十項の規定によりなお従前の例によることとされる場合における同法第十二条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 21 of 2005), which remains in force pursuant to the provisions of Article 55, paragraph (2) of the Supplementary Provisions of that Act, who is receiving the application of the provisions of the main clause of that paragraph;
所得税法等の一部を改正する法律(平成十七年法律第二十一号)附則第五十五条第二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五条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009), which remains in force pursuant to the provisions of Article 66, paragraph (2) of the Supplementary Provisions of that Act, who is receiving the application of the provisions of the main clause of that paragraph; and
所得税法等の一部を改正する法律(平成二十一年法律第十三号)附則第六十六条第二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五条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
a donee prescribed in Article 70-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation who is receiving the application of the provisions of the main clause of that paragraph.
旧租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
The provisions of Article 70-4, paragraphs (15) and (16) of the New Act on Special Measures Concerning Taxation and the provisions of Article 70-8, paragraph (1) of the New Act on Special Measures Concerning Taxation, as applied pursuant to the provisions of the preceding paragraph, apply to the cases where a donee listed in any of the items of the preceding paragraph makes a transfer by expropriation or exchange, etc. prescribed in those provisions on or after the Effective Date.
The provisions of Article 70-4-2 of the New Act on Special Measures Concerning Taxation apply to the cases where a person subject to the grace period prescribed in paragraph (2) of that Article makes a loan listed in paragraph (1), item (i) of that Article on or after the Effective Date, and the provisions then in force continue to govern the cases where a person subject to the grace period prescribed in Article 70-4-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation made a loan listed in paragraph (1), item (i) of that Article before the Effective Date.
新租税特別措置法第七十条の四の二の規定は、施行日以後に同条第二項に規定する猶予適用者が同条第一項第一号に掲げる貸付けを行う場合について適用し、施行日前に旧租税特別措置法第七十条の四の二第二項に規定する猶予適用者が同条第一項第一号に掲げる貸付けを行った場合については、なお従前の例による。
The provisions of Article 70-6 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on special farmland, etc. prescribed in paragraph (1) of that Article that is acquired by inheritance or bequest on or after the Effective Date, and the provisions then in force continue to govern inheritance tax on special farmland, etc. prescribed in Article 70-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that was acquired by inheritance or bequest before the Effective Date.
新租税特別措置法第七十条の六の規定は、施行日以後に相続又は遺贈により取得をする同条第一項に規定する特例農地等に係る相続税について適用し、施行日前に相続又は遺贈により取得をした旧租税特別措置法第七十条の六第一項に規定する特例農地等に係る相続税については、なお従前の例による。
The persons listed in the following items are deemed to be farming heirs prescribed in Article 70-6, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of paragraph (12) (excluding item (ii)), paragraph (19) and paragraph (20) of that Article (for a farming heir listed in item (vi), the provisions of paragraph (1), paragraph (12) (excluding item (ii)), paragraph (19) and paragraph (20) of that Article, and for a farming heir listed in item (vii), the provisions of paragraph (1), paragraph (12), paragraph (19) and paragraph (20) of that Article) and the provisions of Article 70-8, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to them. In this case, necessary matters concerning the application of those provisions to those farming heirs are specified by Cabinet Order.
次に掲げる者は、新租税特別措置法第七十条の六第一項に規定する農業相続人とみなして、同条第十二項(第二号を除く。)、第十九項及び第二十項の規定(第六号に掲げる農業相続人にあっては同条第一項、第十二項(第二号を除く。)、第十九項及び第二十項の規定とし、第七号に掲げる農業相続人にあっては同条第一項、第十二項、第十九項及び第二十項の規定とする。)並びに新租税特別措置法第七十条の八第三項の規定を適用する。この場合において、当該農業相続人に係るこれらの規定の適用に関し必要な事項は、政令で定める。
a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991), which remains in force pursuant to the provisions of Article 19, paragraph (5) of the Supplementary Provisions of that Act, who is receiving the application of the provisions of the main clause of that paragraph;
租税特別措置法の一部を改正する法律(平成三年法律第十六号)附則第十九条第五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による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
a farming heir prescribed in Article 70-6, paragraph (1) 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. 13 of 2000), who is receiving the application of the provisions of the main clause of that paragraph;
租税特別措置法等の一部を改正する法律(平成十二年法律第十三号)第一条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
a farming heir prescribed in Article 70-6, paragraph (1) 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. 7 of 2001), who is receiving the application of the provisions of the main clause of that paragraph;
租税特別措置法等の一部を改正する法律(平成十三年法律第七号)第一条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003), who is receiving the application of the provisions of the main clause of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 123, paragraph (11) of the Supplementary Provisions of that Act;
所得税法等の一部を改正する法律(平成十五年法律第八号)附則第百二十三条第十一項の規定によりなお従前の例によることとされる場合における同法第十二条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 21 of 2005), who is receiving the application of the provisions of the main clause of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 55, paragraph (17) of the Supplementary Provisions of that Act;
所得税法等の一部を改正する法律(平成十七年法律第二十一号)附則第五十五条第十七項の規定によりなお従前の例によることとされる場合における同法第五条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009), which remains in force pursuant to the provisions of Article 66, paragraph (6) of the Supplementary Provisions of that Act, who is receiving the application of the provisions of the main clause of that paragraph; and
所得税法等の一部を改正する法律(平成二十一年法律第十三号)附則第六十六条第六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五条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
a farming heir prescribed in Article 70-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation who is receiving the application of the provisions of the main clause of that paragraph.
旧租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
The provisions of Article 70-6, paragraphs (19) and (20) of the New Act on Special Measures Concerning Taxation and the provisions of Article 70-8, paragraph (3) of the New Act on Special Measures Concerning Taxation, as applied pursuant to the provisions of the preceding paragraph, apply to the cases where a farming heir listed in any of the items of the preceding paragraph makes a transfer by expropriation or exchange, etc. prescribed in those provisions on or after the Effective Date.
The provisions of Article 70-6-2 of the New Act on Special Measures Concerning Taxation apply to the cases where a person subject to the grace period prescribed in paragraph (1) of that Article makes a loan listed in item (i) of that paragraph on or after the Effective Date, and the provisions then in force continue to govern the cases where a person subject to the grace period prescribed in Article 70-6-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation made a loan listed in item (i) of that paragraph before the Effective Date.
新租税特別措置法第七十条の六の二の規定は、施行日以後に同条第一項に規定する猶予適用者が同項第一号に掲げる貸付けを行う場合について適用し、施行日前に旧租税特別措置法第七十条の六の二第一項に規定する猶予適用者が同項第一号に掲げる貸付けを行った場合については、なお従前の例による。
With regard to the application of the provisions of Article 70-4, paragraph (10), Article 70-4-2, paragraph (1), Article 70-6, paragraph (12) and Article 70-6-2, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xviii) of the Supplementary Provisions, the phrase ", the person who borrowed from that farmland intermediary management organization" in Article 70-4, paragraph (10), item (iii) and Article 70-6, paragraph (12), item (iii) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "the person who borrowed from that farmland intermediary management organization, and, if the person who borrowed is a farmland holding rationalization corporation prescribed in Article 8, paragraph (1) of the Act on Promotion of Improvement of Agricultural Management Foundation, the person who borrowed from that farmland holding rationalization corporation.", and the phrase "for a farmland intermediary management project" in Article 70-4-2, paragraph (1), item (i) and Article 70-6-2, paragraph (1), item (i) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "for a farmland intermediary management project or a farmland holding rationalization project prescribed in Article 4, paragraph (2) of the Act on Promotion of Improvement of Agricultural Management Foundation (limited to the project listed in item (i) of that paragraph)".
施行日から附則第一条第十八号に定める日の前日までの間における新租税特別措置法第七十条の四第十項、第七十条の四の二第一項、第七十条の六第十二項及び第七十条の六の二第一項の規定の適用については、新租税特別措置法第七十条の四第十項第三号及び第七十条の六第十二項第三号中「、当該農地中間管理機構から借り受けた者」とあるのは「当該農地中間管理機構から借り受けた者とし、農業経営基盤強化促進法第八条第一項に規定する農地保有合理化法人が借り受けた者である場合には当該農地保有合理化法人から借り受けた者とする。」と、新租税特別措置法第七十条の四の二第一項第一号及び第七十条の六の二第一項第一号中「農地中間管理事業のため」とあるのは「農地中間管理事業又は農業経営基盤強化促進法第四条第二項に規定する農地保有合理化事業(同項第一号に掲げる事業に限る。)のため」とする。
In the case where, pursuant to the provisions of Article 3 of the Supplementary Provisions of the Act Partially Amending the Act on Promotion of Improvement of Agricultural Management Foundation, etc. and Other Matters to Promote Structural Reform of Agriculture, a former farmland holding rationalization corporation prescribed in that Article newly conducts a former farmland holding rationalization project prescribed in that Article in accordance with the provisions then in force, or in the case where, pursuant to the provisions of Article 4, paragraph (1) of the Supplementary Provisions of that Act, the provisions then in force continue to govern the implementation of a former farmland holding rationalization project prescribed in Article 3 of the Supplementary Provisions of that Act that is listed in any of the items of that paragraph, the provisions of Article 70-4, paragraph (10) (limited to the part concerning item (iii)), Article 70-4-2, paragraph (1) (limited to the part concerning item (i)), Article 70-6, paragraph (12) (limited to the part concerning item (iii)) and Article 70-6-2, paragraph (1) (limited to the part concerning item (i)) of the Former Act on Special Measures Concerning Taxation remain in force. In this case, the phrase "the Act on Promotion of Improvement of Agricultural Management Foundation" in those provisions is deemed to be replaced with "the Act on Promotion of Improvement of Agricultural Management Foundation before the amendment by Article 1 of the Act Partially Amending the Act on Promotion of Improvement of Agricultural Management Foundation, etc. and Other Matters to Promote Structural Reform of Agriculture (Act No. 102 of 2013)".
農業の構造改革を推進するための農業経営基盤強化促進法等の一部を改正する等の法律附則第三条の規定によりなお従前の例により同条に規定する旧農地保有合理化法人が新たに同条に規定する旧農地保有合理化事業を行う場合又は同法附則第四条第一項の規定により同項各号に掲げる同法附則第三条に規定する旧農地保有合理化事業の実施についてなお従前の例によることとされる場合には、旧租税特別措置法第七十条の四第十項(第三号に係る部分に限る。)、第七十条の四の二第一項(第一号に係る部分に限る。)、第七十条の六第十二項(第三号に係る部分に限る。)及び第七十条の六の二第一項(第一号に係る部分に限る。)の規定は、なおその効力を有する。この場合において、これらの規定中「農業経営基盤強化促進法」とあるのは、「農業の構造改革を推進するための農業経営基盤強化促進法等の一部を改正する等の法律(平成二十五年法律第百二号)第一条の規定による改正前の農業経営基盤強化促進法」とする。
The provisions of Articles 70-7-5 through 70-7-7 of the New Act on Special Measures Concerning Taxation apply to gift tax on an economic benefit prescribed in Article 70-7-5, paragraph (1) of the New Act on Special Measures Concerning Taxation that is acquired, on or after the date specified in Article 1, item (xxii) of the Supplementary Provisions, as a result of a waiver of an equity interest prescribed in paragraph (2), item (ii) of that Article in a certified medical care corporation prescribed in item (i) of that paragraph or as a result of the death of the individual referred to in Article 70-7-7, paragraph (1) of the New Act on Special Measures Concerning Taxation.
新租税特別措置法第七十条の七の五から第七十条の七の七までの規定は、附則第一条第二十二号に定める日以後に、新租税特別措置法第七十条の七の五第二項第一号に規定する認定医療法人の同項第二号に規定する持分の放棄又は新租税特別措置法第七十条の七の七第一項の個人の死亡に伴い取得する新租税特別措置法第七十条の七の五第一項に規定する経済的利益に係る贈与税について適用する。
With regard to the application of the provisions of Article 70-7-5 and Article 70-7-6 of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xxii) of the Supplementary Provisions to December 31, 2014, the phrase "Article 70-2-3 and Article 70-2-4" in Article 70-7-5, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "Article 70-2-3", the phrase "Article 70-2-5, paragraph (1) or Article 70-3, paragraph (1)" in paragraph (3), item (ii) of that Article is deemed to be replaced with "Article 70-3, paragraph (1)", and the phrase "Article 70-2-3 and Article 70-2-4" in Article 70-7-6, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "Article 70-2-3".
附則第一条第二十二号に定める日から平成二十六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七十条の七の五及び第七十条の七の六の規定の適用については、新租税特別措置法第七十条の七の五第一項中「第七十条の二の三及び第七十条の二の四」とあるのは「第七十条の二の三」と、同条第三項第二号中「第七十条の二の五第一項又は第七十条の三第一項」とあるのは「第七十条の三第一項」と、新租税特別措置法第七十条の七の六第一項中「第七十条の二の三及び第七十条の二の四」とあるのは「第七十条の二の三」とする。
The provisions of Article 70-7-8 and Article 70-7-9 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on an equity interest prescribed in Article 70-7-5, paragraph (2), item (ii) of the New Act on Special Measures Concerning Taxation in a transitional medical care corporation prescribed in Article 70-7-8, paragraph (2) of the New Act on Special Measures Concerning Taxation that is acquired by inheritance or bequest on or after the date specified in Article 1, item (xxii) of the Supplementary Provisions.
新租税特別措置法第七十条の七の八及び第七十条の七の九の規定は、附則第一条第二十二号に定める日以後に相続又は遺贈により取得する新租税特別措置法第七十条の七の八第二項に規定する経過措置医療法人の新租税特別措置法第七十条の七の五第二項第二号に規定する持分に係る相続税について適用する。
The provisions of Article 70-8, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the amount of interest tax to be paid by a donee prescribed in Article 70-4, paragraph (1) of the New Act on Special Measures Concerning Taxation who receives the application of the provisions of the main clause of that paragraph pursuant to the provisions of paragraph (35) of that Article, in the case where the donee makes a transfer by expropriation or exchange, etc. prescribed in Article 70-8, paragraph (1) of the New Act on Special Measures Concerning Taxation on or after the Effective Date, and the provisions then in force continue to govern the amount of interest tax to be paid by a donee prescribed in Article 70-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation who receives the application of the provisions of the main clause of that paragraph pursuant to the provisions of paragraph (34) of that Article, in the case where the donee made a transfer by expropriation or exchange, etc. prescribed in Article 70-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date.
新租税特別措置法第七十条の八第一項の規定は、施行日以後に同項に規定する収用交換等による譲渡をする場合の新租税特別措置法第七十条の四第三十五項の規定により同条第一項本文の規定の適用を受ける同項に規定する受贈者が納付すべき利子税の額について適用し、施行日前に旧租税特別措置法第七十条の八第一項に規定する収用交換等による譲渡をした場合の旧租税特別措置法第七十条の四第三十四項の規定により同条第一項本文の規定の適用を受ける同項に規定する受贈者が納付すべき利子税の額については、なお従前の例による。
The provisions of Article 70-8, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to the amount of interest tax to be paid by a farming heir prescribed in Article 70-6, paragraph (1) of the New Act on Special Measures Concerning Taxation who receives the application of the provisions of the main clause of that paragraph pursuant to the provisions of paragraph (40) of that Article, in the case where the farming heir makes a transfer by expropriation or exchange, etc. prescribed in Article 70-8, paragraph (1) of the New Act on Special Measures Concerning Taxation on or after the Effective Date, and the provisions then in force continue to govern the amount of interest tax to be paid by a farming heir prescribed in Article 70-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation who receives the application of the provisions of the main clause of that paragraph pursuant to the provisions of paragraph (39) of that Article, in the case where the farming heir made a transfer by expropriation or exchange, etc. prescribed in Article 70-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date.
新租税特別措置法第七十条の八第三項の規定は、施行日以後に同条第一項に規定する収用交換等による譲渡をする場合の新租税特別措置法第七十条の六第四十項の規定により同条第一項本文の規定の適用を受ける同項に規定する農業相続人が納付すべき利子税の額について適用し、施行日前に旧租税特別措置法第七十条の八第一項に規定する収用交換等による譲渡をした場合の旧租税特別措置法第七十条の六第三十九項の規定により同条第一項本文の規定の適用を受ける同項に規定する農業相続人が納付すべき利子税の額については、なお従前の例による。
The provisions of Article 70-8-2 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on property acquired by inheritance or bequest on or after the date specified in Article 1, item (xxii) of the Supplementary Provisions, and the provisions then in force continue to govern inheritance tax on property acquired by inheritance or bequest before that date.
新租税特別措置法第七十条の八の二の規定は、附則第一条第二十二号に定める日以後に相続又は遺贈により取得する財産に係る相続税について適用し、同日前に相続又は遺贈により取得した財産に係る相続税については、なお従前の例による。
With regard to the application of the provisions of Article 70-8-2 of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xxii) of the Supplementary Provisions to December 31, 2014, the phrase "Article 70-7-2, paragraph (14), item (xi)" in paragraph (4), item (iii) of that Article is deemed to be replaced with "Article 70-7-2, paragraph (14), item (x)", and the phrase "shares (including investment units prescribed in Article 2, paragraph (14) of the Act on Investment Trusts and Investment Corporations)" is deemed to be replaced with "shares".
附則第一条第二十二号に定める日から平成二十六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七十条の八の二の規定の適用については、同条第四項第三号中「第七十条の七の二第十四項第十一号」とあるのは「第七十条の七の二第十四項第十号」と、「株式(投資信託及び投資法人に関する法律第二条第十四項に規定する投資口を含む。)」とあるのは「株式」とする。
In the case where a scenic area protection agreement prescribed in Article 70-12, paragraph (3), item (ii) of the Former Act on Special Measures Concerning Taxation was concluded between the decedent of the inheritance and the Minister of the Environment by immediately before the commencement of the succession pertaining to an application for permission for payment in kind prescribed in paragraph (1) of that Article, if a person liable for tax prescribed in paragraph (1) of that Article applies for the permission for payment in kind prescribed in that paragraph with regard to land that satisfies the requirements listed in the items of paragraph (3) of that Article, the provisions of paragraphs (3) and (4) of that Article remain in force.
旧租税特別措置法第七十条の十二第一項に規定する物納の許可の申請に係る相続の開始の直前までに当該相続に係る被相続人と環境大臣との間で同条第三項第二号に規定する風景地保護協定が締結された場合において、同条第一項に規定する納税義務者が同条第三項各号に掲げる要件を満たす土地について同条第一項に規定する物納の許可の申請をするときは、同条第三項及び第四項の規定は、なおその効力を有する。
Supplementary Provisions, Article 129Transitional Measures Concerning Special Provisions on Registration and License Tax
第百二十九条(登録免許税の特例に関する経過措置)
The provisions of Article 80-2 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on a registration of the matters listed in the items of that Article in the case where the management strengthening plan or the modified management strengthening plan prescribed in that Article is submitted on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on a registration of the matters listed in the items of Article 80-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to paragraph (2) of that Article) in the case where an approved business foundation strengthening plan prescribed in paragraph (1) of that Article, a management strengthening plan prescribed in paragraph (2), item (i) of that Article or a modified management strengthening plan prescribed in item (ii) of that paragraph was submitted before the Effective Date.
新租税特別措置法第八十条の二の規定は、同条に規定する経営強化計画又は変更後の経営強化計画が施行日以後に提出される場合における同条各号に掲げる事項についての登記に係る登録免許税について適用し、旧租税特別措置法第八十条の二第一項に規定する認定経営基盤強化計画又は同条第二項第一号に規定する経営強化計画若しくは同項第二号に規定する変更後の経営強化計画が施行日前に提出された場合における同条第一項各号(同条第二項において準用する場合を含む。)に掲げる事項についての登記に係る登録免許税については、なお従前の例による。
The provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of land in the case where New Kansai International Airport Company, Ltd. made a purchase of that land prescribed in Article 82 of the Former Act on Special Measures Concerning Taxation before the Effective Date.
施行日前に新関西国際空港株式会社が旧租税特別措置法第八十二条に規定する土地の買入れを行った場合における当該土地の所有権の移転の登記に係る登録免許税については、なお従前の例による。
Supplementary Provisions, Article 130Transitional Measures Concerning Special Provisions on Liquor Tax Rates
第百三十条(酒税の税率の特例に関する経過措置)
The provisions then in force continue to govern liquor tax that was imposed, or that should have been imposed, before the Effective Date.
施行日前に課した、又は課すべきであった酒税については、なお従前の例による。
Supplementary Provisions, Article 131Transitional Measures Concerning Special Provisions on Tobacco Tax Rates
第百三十一条(たばこ税の税率の特例に関する経過措置)
The provisions then in force continue to govern tobacco tax that was imposed, or that should have been imposed, before the Effective Date.
施行日前に課した、又は課すべきであったたばこ税については、なお従前の例による。
Supplementary Provisions, Article 132Transitional Measures Concerning Reduction of Petroleum and Coal Tax on Coal Used for Specified Uses
第百三十二条(特定の用途に供する石炭に係る石油石炭税の軽減に関する経過措置)
With regard to the application of the provisions of Article 90-3-3, paragraphs (1) and (5) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2016, the phrase "the preceding Article" in paragraph (1) of that Article is deemed to be replaced with "the preceding Article and Article 43, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012)", and the phrase "item (iii) of the preceding Article" in paragraph (5) of that Article is deemed to be replaced with "Article 43, paragraph (3), item (iii) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012)".
施行日から平成二十八年三月三十一日までの間における新租税特別措置法第九十条の三の三第一項及び第五項の規定の適用については、同条第一項中「前条」とあるのは「前条及び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)附則第四十三条第三項」と、同条第五項中「前条第三号」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)附則第四十三条第三項第三号」とする。
Supplementary Provisions, Article 133Transitional Measures Concerning Refund of Petroleum and Coal Tax Where Specified Petroleum Products Are Used for Specified Transportation or for Agriculture, Forestry or Fisheries
第百三十三条(特定の石油製品を特定の運送又は農林漁業の用に供した場合の石油石炭税の還付に関する経過措置)
With regard to the application of the provisions of Article 90-3-4, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2016, the phrase "Article 90-3-2, item (i)" in that paragraph is deemed to be replaced with "Article 43, paragraph (3), item (i) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012)".
施行日から平成二十八年三月三十一日までの間における新租税特別措置法第九十条の三の四第一項の規定の適用については、同項中「第九十条の三の二第一号」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)附則第四十三条第三項第一号」とする。
Supplementary Provisions, Article 134Transitional Measures Concerning Refund of Petroleum and Coal Tax Where Specified Heavy Oil Is Used for Agriculture, Forestry or Fisheries
第百三十四条(特定の重油を農林漁業の用に供した場合の石油石炭税の還付に関する経過措置)
With regard to the application of the provisions of Article 90-6, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2016, the phrase "Article 90-3-2, item (i)" in that paragraph is deemed to be replaced with "Article 43, paragraph (3), item (i) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012)".
施行日から平成二十八年三月三十一日までの間における新租税特別措置法第九十条の六第一項の規定の適用については、同項中「第九十条の三の二第一号」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)附則第四十三条第三項第一号」とする。
Supplementary Provisions, Article 135Transitional Measures Concerning Special Provisions on the Rate of Interest Tax
第百三十五条(利子税の割合の特例に関する経過措置)
With regard to the application of the provisions of Article 93, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xii) of the Supplementary Provisions to March 31, 2016, the phrases "Article 144-8" and "Article 144-7" in that item are deemed to be replaced with "Article 145, paragraph (1)".
附則第一条第十二号に定める日から平成二十八年三月三十一日までの間における新租税特別措置法第九十三条第一項第二号の規定の適用については、同号中「第百四十四条の八」とあり、及び「第百四十四条の七」とあるのは「第百四十五条第一項」とする。
Supplementary Provisions, Article 164Transitional Measures Concerning the Application of Penal Provisions
第百六十四条(罰則の適用に関する経過措置)
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
この法律(附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。)の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
Supplementary Provisions, Article 165Delegation to Cabinet Order
第百六十五条(政令への委任)
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。