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。