Supplementary Provisions, Article 62Transitional Measures Concerning Special Corporation Tax Credit, etc. Where Experimental Research Is Conducted
第六十二条（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）
The provisions of Article 42-4, paragraph (8), item (vi)-2 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, 2019.
新租税特別措置法第四十二条の四第八項第六号の二の規定は、法人の平成三十一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。
The provisions of Article 42-4, paragraph (10), Article 42-5, paragraphs (9) and (10), Article 42-6, paragraphs (8) and (9), Article 42-9, paragraphs (5) and (6), Article 42-10, paragraph (6), Article 42-11, paragraph (6), Article 42-11-3, paragraph (5), Article 42-12, paragraph (8), Article 42-12-2, paragraph (2), Article 42-12-3, paragraphs (8) and (9), Article 42-12-5, paragraph (4) and Article 42-13, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to an amended return or written request for reassessment that a corporation files on or after the Effective Date or corporation tax for the business year pertaining to a reassessment made on or after the Effective Date (excluding one pertaining to a written request for reassessment filed before the Effective Date), and the provisions then in force continue to govern corporation tax pertaining to an amended return or written request for reassessment that a corporation filed before the Effective Date or corporation tax for the business year pertaining to a reassessment made before the Effective Date.
新租税特別措置法第四十二条の四第十項、第四十二条の五第九項及び第十項、第四十二条の六第八項及び第九項、第四十二条の九第五項及び第六項、第四十二条の十第六項、第四十二条の十一第六項、第四十二条の十一の三第五項、第四十二条の十二第八項、第四十二条の十二の二第二項、第四十二条の十二の三第八項及び第九項、第四十二条の十二の五第四項並びに第四十二条の十三第五項の規定は、法人が施行日以後に提出する修正申告書若しくは更正請求書に係る法人税又は施行日以後にされる更正（施行日前に提出された更正請求書に係るものを除く。）に係る事業年度分の法人税について適用し、法人が施行日前に提出した修正申告書若しくは更正請求書に係る法人税又は施行日前にされた更正に係る事業年度分の法人税については、なお従前の例による。