Supplementary Provisions, Article 120Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer of Assets by Consolidated Corporations
第百二十条（連結法人の資産の譲渡の場合の課税の特例に関する経過措置）
The provisions of Article 68-70, paragraph (5) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to paragraph (8) of that Article and Article 68-71, paragraph (15) and Article 68-72, paragraph (12) of the New Act on Special Measures Concerning Taxation) apply to substitute assets prescribed in Article 68-70, paragraph (1) of the New Act on Special Measures Concerning Taxation and assets acquired by exchange prescribed in Article 68-72, 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 (including manufacture and construction; the same applies hereinafter in this paragraph and paragraph (4)) on or after the Effective Date, and the provisions then in force continue to govern substitute assets prescribed in Article 68-70, paragraph (1) of the Former Act on Special Measures Concerning Taxation and assets acquired by exchange prescribed in Article 68-72, 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七十第五項（同条第八項並びに新租税特別措置法第六十八条の七十一第十五項及び第六十八条の七十二第十二項において準用する場合を含む。）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（製作及び建設を含む。以下この項及び第四項において同じ。）をする新租税特別措置法第六十八条の七十第一項に規定する代替資産及び新租税特別措置法第六十八条の七十二第一項に規定する交換取得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取得をした旧租税特別措置法第六十八条の七十第一項に規定する代替資産及び旧租税特別措置法第六十八条の七十二第一項に規定する交換取得資産については、なお従前の例による。
The provisions of Article 68-72, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 65, paragraph (1), item (iv) of the New Act on Special Measures Concerning Taxation) and Article 68-72, paragraph (7) of the New Act on Special Measures Concerning Taxation apply to corporation tax on a transfer of assets prescribed in Article 65, paragraph (1), item (iv) of the New Act on Special Measures Concerning Taxation made by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation on or after the date specified in Article 1, item (xiv) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax on a transfer of assets prescribed in Article 65, paragraph (1), item (iv) of the Former Act on Special Measures Concerning Taxation made by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation before that date.
新租税特別措置法第六十八条の七十二第一項（新租税特別措置法第六十五条第一項第四号に係る部分に限る。）及び第七項の規定は、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附則第一条第十四号に定める日以後に行う新租税特別措置法第六十五条第一項第四号に規定する資産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六十五条第一項第四号に規定す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 Article 68-72, paragraph (8) of the New Act on Special Measures Concerning Taxation apply to corporation tax on a transfer of assets prescribed in Article 65, paragraph (1), item (v) of the New Act on Special Measures Concerning Taxation made by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation on or after the date specified in Article 1, item (xiv) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax on a transfer of assets prescribed in Article 65, paragraph (1), item (v) of the Former Act on Special Measures Concerning Taxation made by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation before that date.
新租税特別措置法第六十八条の七十二第八項の規定は、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附則第一条第十四号に定める日以後に行う新租税特別措置法第六十五条第一項第五号に規定する資産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六十五条第一項第五号に規定す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 Article 68-78, paragraph (7) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to paragraph (10) of that Article and Article 68-79, paragraph (17) of the New Act on Special Measures Concerning Taxation) apply to assets listed in the right-hand column of the items of the table in Article 68-78, 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 on or after the Effective Date, and the provisions then in force continue to govern assets listed in the right-hand column 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 acquired before the Effective Date.
新租税特別措置法第六十八条の七十八第七項（同条第十項及び新租税特別措置法第六十八条の七十九第十七項において準用する場合を含む。）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新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取得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下欄に掲げる資産については、なお従前の例による。