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。