Supplementary Provisions, Article 83Transitional Measures Concerning Special Provisions on Taxation on Income, etc. Pertaining to Specified Foreign Subsidiaries, etc. of Domestic Corporations
第八十三条（内国法人の特定外国子会社等に係る所得等の課税の特例に関する経過措置）
The provisions of Article 66-6, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to the taxable amount prescribed in paragraph (1) of that Article pertaining to business years of a specified foreign subsidiary, etc. prescribed in that paragraph beginning on or after the Effective Date, and the provisions then in force continue to govern the taxable amount prescribed in Article 66-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to business years of a specified foreign subsidiary, etc. prescribed in that paragraph that began before the Effective Date.
新租税特別措置法第六十六条の六第三項の規定は、同条第一項に規定する特定外国子会社等の施行日以後に開始する事業年度に係る同項に規定する適用対象金額について適用し、旧租税特別措置法第六十六条の六第一項に規定する特定外国子会社等の施行日前に開始した事業年度に係る同項に規定する適用対象金額については、なお従前の例による。
The provisions of Article 66-6, paragraphs (8) and (9) of the New Act on Special Measures Concerning Taxation apply in the case where the provisions of paragraph (3) or (5) of that Article are applied to the taxable amount prescribed in paragraph (1) of that Article or the partially taxable amount prescribed in paragraph (4) of that Article pertaining to business years of a specified foreign subsidiary, etc. prescribed in paragraph (1) of that Article beginning on or after the Effective Date.
新租税特別措置法第六十六条の六第八項及び第九項の規定は、同条第一項に規定する特定外国子会社等の施行日以後に開始する事業年度に係る同項に規定する適用対象金額又は同条第四項に規定する部分適用対象金額につき同条第三項又は第五項の規定を適用する場合について適用する。
The provisions of Article 66-8, paragraphs (2), (3), (9) and (10) of the New Act on Special Measures Concerning Taxation apply in the case where a domestic corporation has an amount of dividends of surplus, etc. prescribed in paragraph (1) of that Article that it receives from a foreign corporation in a business year beginning on or after April 1, 2016, and the provisions then in force continue to govern the case where a domestic corporation has an amount of dividends of surplus, etc. prescribed in Article 66-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation that it received from a foreign corporation in a business year that began before that date.
新租税特別措置法第六十六条の八第二項、第三項、第九項及び第十項の規定は、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において外国法人から受ける同条第一項に規定する剰余金の配当等の額がある場合について適用し、内国法人の同日前に開始した事業年度において外国法人から受けた旧租税特別措置法第六十六条の八第一項に規定する剰余金の配当等の額がある場合については、なお従前の例による。
The provisions of Article 66-9-2, paragraph (8) of the New Act on Special Measures Concerning Taxation apply in the case where the provisions of paragraph (3) or (5) of that Article are applied to the taxable amount prescribed in paragraph (1) of that Article or the partially taxable amount prescribed in paragraph (4) of that Article pertaining to business years of a specified foreign corporation prescribed in paragraph (1) of that Article beginning on or after the Effective Date.
新租税特別措置法第六十六条の九の二第八項の規定は、同条第一項に規定する特定外国法人の施行日以後に開始する事業年度に係る同項に規定する適用対象金額又は同条第四項に規定する部分適用対象金額につき同条第三項又は第五項の規定を適用する場合について適用する。
The provisions of Article 66-9-4, paragraphs (2), (3), (8) and (9) of the New Act on Special Measures Concerning Taxation apply in the case where a domestic corporation has an amount of dividends of surplus, etc. prescribed in paragraph (1) of that Article that it receives from a foreign corporation in a business year beginning on or after April 1, 2016, and the provisions then in force continue to govern the case where a domestic corporation has an amount of dividends of surplus, etc. prescribed in Article 66-9-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that it received from a foreign corporation in a business year that began before that date.
新租税特別措置法第六十六条の九の四第二項、第三項、第八項及び第九項の規定は、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において外国法人から受ける同条第一項に規定する剰余金の配当等の額がある場合について適用し、内国法人の同日前に開始した事業年度において外国法人から受けた旧租税特別措置法第六十六条の九の四第一項に規定する剰余金の配当等の額がある場合については、なお従前の例による。
Supplementary Provisions, Article 84Transitional Measures Concerning Special Corporation Tax Credit, etc. Where a Consolidated Corporation Conducts Experimental Research
第八十四条（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等に関する経過措置）
The provisions of Article 68-9, paragraphs (1) through (3) 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九第一項から第三項までの規定は、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。
The provisions then in force continue to govern the amount of special experimental research expenses prescribed in Article 68-9, paragraph (12), item (iii) of the Former Act on Special Measures Concerning Taxation that is included in deductible expenses in calculating the amount of consolidated income for the consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation for which the consolidated parent corporation business year began 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の連結所得の金額の計算上損金の額に算入される旧租税特別措置法第六十八条の九第十二項第三号に規定する特別試験研究費の額については、なお従前の例による。
The provisions then in force continue to govern the consolidated carried-over excess of the tax credit limit prescribed in Article 68-9, paragraph (12), item (iv) of the Former Act on Special Measures Concerning Taxation (including an amount deemed to be the consolidated carried-over excess of the tax credit limit prescribed in that item pursuant to the provisions of paragraph (4) of that Article) and the carried-over excess of the tax credit limit for small or medium-sized consolidated corporations prescribed in paragraph (12), item (viii) of that Article (including an amount deemed to be the carried-over excess of the tax credit limit for small or medium-sized consolidated corporations prescribed in that item pursuant to the provisions of paragraph (4) of that Article as applied mutatis mutandis pursuant to paragraph (8) of that Article) in the consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation for which the consolidated parent corporation business year began 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における旧租税特別措置法第六十八条の九第十二項第四号に規定する連結繰越税額控除限度超過額（同条第四項の規定により同号に規定する連結繰越税額控除限度超過額とみなされる金額を含む。）及び同条第十二項第八号に規定する繰越中小連結法人税額控除限度超過額（同条第八項において準用する同条第四項の規定により同号に規定する繰越中小連結法人税額控除限度超過額とみなされる金額を含む。）については、なお従前の例による。
In the case where the approval under Article 4-2 of the Corporation Tax Act of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent 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 68-9, 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 68-9-2, 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 75 of the Supplementary Provisions of that Act) pertaining to those consolidated business years, out of the consolidated business years of the consolidated parent corporation or consolidated subsidiary corporation whose approval has been revoked that began within five years before the date of revocation prescribed in that paragraph, for which the consolidated parent corporation business year began 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承認を取り消された連結親法人又は当該承認を取り消された連結子法人の旧租税特別措置法第六十八条の九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）附則第七十五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六十八条の九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 68-9 through 68-11, Articles 68-13 through 68-15-2 and Articles 68-15-4 through 68-15-7 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 25-2 through 25-3-3 of 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 68-15-2, paragraph (2), Article 68-15-3" in Article 68-9, 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 68-15-2".
In the case where there is an amount of experimental research expenses prescribed in Article 68-9-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that is included in deductible expenses in calculating the amount of consolidated income for the consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation for which the consolidated parent corporation business year began before the Effective Date, the provisions then in force continue to govern the amount to be deducted in those consolidated business years pursuant to the provisions of Article 68-9, paragraphs (1) through (3), (6) or (7) of the Former Act on Special Measures Concerning Taxation.
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の連結所得の金額の計算上損金の額に算入される旧租税特別措置法第六十八条の九の二第一項に規定する試験研究費の額がある場合における当該連結事業年度において旧租税特別措置法第六十八条の九第一項から第三項まで、第六項又は第七項の規定により控除を受ける金額については、なお従前の例による。
Supplementary Provisions, Article 85Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Consolidated Corporation Acquires Equipment, etc. for Promoting the Reduction of Energy-Related Environmental Load
第八十五条（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 of Article 68-10, paragraph (6) of the New Act on Special Measures Concerning Taxation apply to specified equipment, etc. for promoting the reduction of energy-related environmental load prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern specified equipment, etc. for promoting the reduction of energy-related environmental load prescribed in Article 68-10, paragraph (6) 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, manufactured or constructed before the Effective Date.
新租税特別措置法第六十八条の十第六項の規定は、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取得又は製作若しくは建設をする同項に規定する特定エネルギー環境負荷低減推進設備等について適用し、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第六項に規定する特定エネルギー環境負荷低減推進設備等については、なお従前の例による。
Supplementary Provisions, Article 86Transitional Measures Concerning Special Depreciation, etc. or the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Machinery, etc. in a National Strategic Special Zone
第八十六条（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 having a consolidated full controlling interest with that consolidated parent corporation acquires, manufactures or constructs on or after the date specified in Article 1, item (xiii) of the Supplementary Provisions, and the provisions then in force continue to govern specified machinery and equipment, etc. prescribed in Article 68-14, 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, manufactured or constructed before that date.
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十三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十四第一項に規定する特定機械装置等については、なお従前の例による。
Supplementary Provisions, Article 87Transitional Measures Concerning Special Corporation Tax Credit Where the Number of Employees of a Consolidated Corporation Has Increased
第八十七条（連結法人の雇用者の数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 68-15-3 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraphs (2) and (3)) apply to corporation tax for consolidated business years of a consolidated corporation ending on or after the date specified in Article 1, item (xi) of the Supplementary Provisions.
新租税特別措置法第六十八条の十五の三（第二項及び第三項に係る部分に限る。）の規定は、連結法人の附則第一条第十一号に定める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。
With regard to the application of the provisions of Article 68-15-2, paragraph (1) 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) 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 "through paragraph (3)" in that paragraph is deemed to be replaced with "this paragraph", and the phrase "in item (i)" is deemed to be replaced with "in item (ii), (a)".
Supplementary Provisions, Article 88Transitional Measures Concerning Special Depreciation of Machinery, etc. or Special Corporation Tax Credit Where the Amount of Domestic Capital Investment of a Consolidated Corporation Has Increased
第八十八条（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）
The provisions then in force continue to govern assets for production, etc. prescribed in Article 68-15-3, 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. prescribed in that paragraph in a consolidated business year for which the consolidated parent corporation business year began before the Effective Date.
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おいて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旧租税特別措置法第六十八条の十五の三第一項に規定する取得等をした同項に規定する生産等資産については、なお従前の例による。
Supplementary Provisions, Article 89Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Specified Small or Medium-Sized Consolidated Corporation Acquires Business Improvement Equipment
第八十九条（特定中小連結法人が経営改善設備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 68-15-4 of the New Act on Special Measures Concerning Taxation apply to business improvement equipment 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 acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern business improvement equipment prescribed in Article 68-15-4, 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, manufactured or constructed before the Effective Date.
新租税特別措置法第六十八条の十五の四の規定は、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施行日以後に取得又は製作若しくは建設をする同条第一項に規定する経営改善設備について適用し、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十五の四第一項に規定する経営改善設備については、なお従前の例による。