Supplementary Provisions, Article 118Transitional Measures Concerning Special Provisions on Taxation on Designated Specified Business Corporations That Are Consolidated Corporations in International Strategic Comprehensive Special Zones
第百十八条（国際戦略総合特別区域における連結法人である指定特定事業法人の課税の特例に関する経過措置）
With regard to corporation tax for the applicable consolidated business years prescribed in Article 68-63-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to the designation prescribed in that paragraph, of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that received that designation before the Effective Date, and corporation tax for the consolidated business year that includes the date of revocation prescribed in paragraph (5) of that Article, the provisions then in force continue to govern.
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で、施行日前に旧租税特別措置法第六十八条の六十三の二第一項に規定する指定を受けたものの当該指定に係る同項に規定する適用連結事業年度分の法人税及び同条第五項に規定する取り消された日を含む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。
Supplementary Provisions, Article 119Transitional Measures Concerning Special Provisions on Taxation Where a Consolidated Corporation Has Acquired Agricultural Land, etc.
第百十九条（連結法人が農用地等を取得した場合の課税の特例に関する経過措置）
The provisions of Article 68-65, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to specified agricultural machinery, etc. 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 specified agricultural machinery, etc. prescribed in Article 68-65, 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六十五第四項の規定は、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条第一項に規定する特定農業用機械等について適用し、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六十五第一項に規定する特定農業用機械等については、なお従前の例による。
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。
Supplementary Provisions, Article 121Transitional Measures Concerning Special Provisions on Taxation on Transactions of Consolidated Corporations with Foreign Affiliates
第百二十一条（連結法人の国外関連者との取引に係る課税の特例に関する経過措置）
The provisions of Article 68-88, paragraphs (6) and (7) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a consolidated corporation for consolidated business years beginning on or after April 1, 2017.
新租税特別措置法第六十八条の八十八第六項及び第七項の規定は、連結法人の平成二十九年四月一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する。
The provisions of Article 68-88, paragraphs (8), (9), (11) and (12) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a consolidated corporation for consolidated business years beginning on or after April 1, 2017, and the provisions then in force continue to govern corporation tax of a consolidated corporation for consolidated business years that began before that date.
新租税特別措置法第六十八条の八十八第八項、第九項、第十一項及び第十二項の規定は、連結法人の平成二十九年四月一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、連結法人の同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。
Supplementary Provisions, Article 122Transitional Measures Concerning Special Provisions on Taxation on Income of Consolidated Corporations Related to Specified Foreign Subsidiaries, etc.
第百二十二条（連結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）
The provisions of Article 68-90, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable income prescribed in paragraph (1) of that Article for a business year, beginning on or after the Effective Date, of a specified foreign subsidiary, etc. prescribed in that paragraph, and the provisions then in force continue to govern the amount of applicable income prescribed in Article 68-90, paragraph (1) of the Former Act on Special Measures Concerning Taxation for a business year, beginning before the Effective Date, of a specified foreign subsidiary, etc. prescribed in that paragraph.
新租税特別措置法第六十八条の九十第三項の規定は、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六十八条の九十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。
Supplementary Provisions, Article 123Transitional Measures Concerning Special Provisions on Taxation Concerning Business Closure or Conversion Subsidies, etc. of Consolidated Corporations
第百二十三条（連結法人の転廃業助成金等に係る課税の特例に関する経過措置）
The provisions of Article 68-102, paragraph (13) of the New Act on Special Measures Concerning Taxation apply to fixed assets that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or improves as prescribed in paragraph (2) of that Article on or after the Effective Date, and the provisions then in force continue to govern fixed assets that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or improved as prescribed in Article 68-102, paragraph (2) of the Former Act on Special Measures Concerning Taxation before the Effective Date.
新租税特別措置法第六十八条の百二第十三項の規定は、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同条第二項に規定する取得又は改良をする固定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旧租税特別措置法第六十八条の百二第二項に規定する取得又は改良をした固定資産については、なお従前の例による。
Supplementary Provisions, Article 124Transitional Measures Concerning Special Provisions on Inclusion in Deductible Expenses of the Acquisition Cost of Low-Value Depreciable Assets of Small or Medium-Sized Consolidated Corporations, etc.
第百二十四条（中小連結法人等の少額減価償却資産の取得価額の損金算入の特例に関する経過措置）
The provisions of Article 68-102-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to low-value depreciable assets prescribed in that paragraph that a small or medium-sized consolidated parent corporation or its small or medium-sized consolidated subsidiary corporation prescribed in that paragraph acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern low-value depreciable assets prescribed in that paragraph that a small or medium-sized consolidated parent corporation prescribed in Article 68-102-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation or a consolidated subsidiary corporation having a consolidated full controlling interest with that small or medium-sized 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百二の二第一項の規定は、同項に規定する中小連結親法人又はその中小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少額減価償却資産について適用し、旧租税特別措置法第六十八条の百二の二第一項に規定する中小連結親法人又は当該中小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同項に規定する少額減価償却資産については、なお従前の例による。
Supplementary Provisions, Article 125Transitional Measures Concerning Special Provisions on Gains or Losses on Revaluation, etc. Where There Is a Release from Debts, etc. Related to Specified Partnership Property in Connection with the Business Rehabilitation of a Small or Medium-Sized Consolidated Corporation
第百二十五条（中小連結法人の事業再生に伴い特定の組合財産に係る債務免除等がある場合の評価損益等の特例に関する経過措置）
The provisions of Article 68-102-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply in the case where the fact prescribed in that paragraph occurs on or after the Effective Date, and the provisions then in force continue to govern the case where the fact prescribed in Article 68-102-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation occurred before the Effective Date.
新租税特別措置法第六十八条の百二の三第一項の規定は、施行日以後に同項に規定する事実が生ずる場合について適用し、施行日前に旧租税特別措置法第六十八条の百二の三第一項に規定する事実が生じた場合については、なお従前の例による。
Supplementary Provisions, Article 126Transitional Measures Concerning Special Provisions on Calculation of the Amount of Consolidated Foreign-Source Income of Consolidated Corporations
第百二十六条（連結法人の連結国外所得金額の計算の特例に関する経過措置）
The provisions of Article 68-107-2, paragraphs (3) and (4) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a consolidated corporation for consolidated business years beginning on or after April 1, 2017.
新租税特別措置法第六十八条の百七の二第三項及び第四項の規定は、連結法人の平成二十九年四月一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する。
The provisions of Article 68-107-2, paragraphs (5), (6) and (13) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a consolidated corporation for consolidated business years beginning on or after April 1, 2017, and the provisions then in force continue to govern corporation tax of a consolidated corporation for consolidated business years that began before that date.
新租税特別措置法第六十八条の百七の二第五項、第六項及び第十三項の規定は、連結法人の平成二十九年四月一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、連結法人の同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。