Supplementary Provisions, Article 73Transitional Measures Concerning Special Corporation Tax Credit, etc. Where Experimental Research Is Conducted
第七十三条（試験研究を行った場合の法人税額の特別控除等に関する経過措置）
In the case where the approval under Article 4-2 of the Corporation Tax Act of a consolidated subsidiary corporation has been revoked pursuant to the provisions of Article 4-5, paragraph (1) of that Act, the provisions then in force continue to govern the amount specified by Cabinet Order prescribed in Article 42-4, paragraph (11) of the Former Act on Special Measures Concerning Taxation (including as applied with the replacement of terms pursuant to the provisions of Article 42-4-2, paragraph (7) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 2013) as it read prior to the amendment by the provisions of Article 116 of the Supplementary Provisions, which remains in force pursuant to the provisions of Article 63 of the Supplementary Provisions of that Act) pertaining to those consolidated business years, out of the consolidated business years of that consolidated subsidiary corporation that began within five years before the date of revocation prescribed in that paragraph, whose consolidated parent corporation business year began before the Effective Date.
連結子法人が法人税法第四条の五第一項の規定により同法第四条の二の承認を取り消された場合における当該連結子法人の旧租税特別措置法第四十二条の四第十一項に規定する取消日前五年以内に開始した各連結事業年度のうち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に係る同項（附則第百十六条の規定による改正前の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）附則第六十三条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八条の規定による改正前の租税特別措置法第四十二条の四の二第七項の規定により読み替えて適用する場合を含む。）に規定する政令で定める金額については、なお従前の例による。
With regard to the application of the provisions of Articles 42-4 through 42-6, Articles 42-9 through 42-12 and Articles 42-12-3 through 42-13 of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 8 (excluding the provisions listed in (a) of that item) and of the provisions of Articles 17-2 through 17-3-3 of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake as amended by the provisions of Article 13 (hereinafter referred to as the "New Special Provisions Law for Earthquake Victims") during the period from the Effective Date to the day before the date specified in Article 1, item (xi) of the Supplementary Provisions, the phrase "Article 42-12, paragraph (2), Article 42-12-2" in Article 42-4, paragraph (6), item (ii), (a) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 8 (excluding the provisions listed in (a) of that item) is deemed to be replaced with "Article 42-12", and the phrase "the provisions of …, Article 144 and Article 144-2" in (d) of that item is deemed to be replaced with "the provisions of …".
施行日から附則第一条第十一号に定める日の前日までの間における第八条の規定（同号イに掲げる規定を除く。）による改正後の租税特別措置法第四十二条の四から第四十二条の六まで、第四十二条の九から第四十二条の十二まで及び第四十二条の十二の三から第四十二条の十三までの規定並びに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。）第十七条の二から第十七条の三の三までの規定の適用については、第八条の規定（同号イに掲げる規定を除く。）による改正後の租税特別措置法第四十二条の四第六項第二号イ中「第四十二条の十二第二項、第四十二条の十二の二」とあるのは「第四十二条の十二」と、同号ニ中「、第百四十四条及び第百四十四条の二の規定」とあるのは「の規定」とする。
With regard to the application of the provisions of Articles 42-4 through 42-6 and Articles 42-9 through 42-13 of the New Act on Special Measures Concerning Taxation and Articles 17-2 through 17-3-3 of the New Special Provisions Law for Earthquake Victims during the period from the date specified in Article 1, item (xi) of the Supplementary Provisions to March 31, 2016, the phrase "the provisions of …, Article 144 and Article 144-2" in Article 42-4, paragraph (6), item (ii), (d) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "the provisions of …".
附則第一条第十一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四十二条の四から第四十二条の六まで及び第四十二条の九から第四十二条の十三まで並びに新震災特例法第十七条の二から第十七条の三の三までの規定の適用については、新租税特別措置法第四十二条の四第六項第二号ニ中「、第百四十四条及び第百四十四条の二の規定」とあるのは、「の規定」とする。