Supplementary Provisions, Article 68Transitional Measures Concerning Reserves for Losses on Investment in Specified Business Restructuring
第六十八条（特定事業再編投資損失準備金に関する経過措置）
With regard to the calculation of the amount of income for each business year beginning on or after the Effective Date of a corporation that obtained, before the Effective Date, the certification referred to in Article 26, paragraph (1) of the Act on Strengthening Industrial Competitiveness (Act No. 98 of 2013) prior to the amendment by Article 1 of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc. (Act No. 26 of 2018) (referred to as the "Former Act on Strengthening Industrial Competitiveness" in Article 83 of the Supplementary Provisions) for a specified business restructuring plan prescribed in that paragraph, the provisions of Article 55-3 of the Former Act on Special Measures Concerning Taxation remain in force. In this case, the phrase "of that Act" in paragraph (1) of that Article is deemed to be replaced with "of the Act on Strengthening Industrial Competitiveness prior to the amendment by Article 1 of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc. (Act No. 26 of 2018; referred to as the "Industrial Competitiveness Act Amendment Act" in this paragraph and paragraph (4), item (i)) (referred to as the "Former Act on Strengthening Industrial Competitiveness" in this paragraph and that item)"; the phrase "(that Act" is deemed to be replaced with "(the Former Act on Strengthening Industrial Competitiveness in the case where the provisions then in force continue to govern pursuant to the provisions of Article 5, paragraph (2) of the Supplementary Provisions of the Industrial Competitiveness Act Amendment Act"; the phrase "stated in that Act" is deemed to be replaced with "stated in the Former Act on Strengthening Industrial Competitiveness"; the phrase "(consolidated business year" in paragraph (3) of that Article is deemed to be replaced with "(consolidated business year prescribed in Article 2, paragraph (2), item (xix) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 16 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) (referred to as a "consolidated business year" in this Article)"; the phrase "Article 68-43-3, paragraph (1)" is deemed to be replaced with "Article 68-43-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017), which remains in force pursuant to the provisions of Article 83 of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article)"; the phrase "Article 68-43-3, paragraph (1)" in paragraph (4) of that Article is deemed to be replaced with "Article 68-43-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force"; the phrase "Act on Strengthening Industrial Competitiveness" in item (i) of that paragraph is deemed to be replaced with "Former Act on Strengthening Industrial Competitiveness in the case where the provisions then in force continue to govern pursuant to the provisions of Article 5, paragraph (2) of the Supplementary Provisions of the Industrial Competitiveness Act Amendment Act"; the phrase "Article 68-43-3, paragraph (1)" in paragraph (5) of that Article is deemed to be replaced with "Article 68-43-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force"; the phrase "Article 68-43-3, paragraph (1)" in paragraph (6) of that Article is deemed to be replaced with "Article 68-43-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force"; the phrase "is, in the case where that business year does not fall under a consolidated business year and the business year that includes the day preceding the first day of that business year fell under a consolidated business year, not a person who may file the tax return, etc. for that business year using a blue return (" is deemed to be replaced with "is concerned, in the case where the approval under the provisions of Article 64-9, paragraph (1) of the Corporation Tax Act has lost its effect pursuant to the provisions of Article 64-10, paragraphs (4) through (6) of that Act, and the corporation"; the phrase "by reason of which, that" is deemed to be replaced with "by reason of which, the one that includes the day preceding the day on which the approval lost its effect (or, where that preceding day is the end of a business year of the group tax sharing parent corporation pertaining to that corporation, the day on which the approval lost its effect)"; the phrase "including that case)" is deemed to be replaced with "in that case"; and the phrase "Article 68-43-3, paragraph (1)" in paragraph (10) of that Article is deemed to be replaced with "Article 68-43-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force".
産業競争力強化法等の一部を改正する法律（平成三十年法律第二十六号）第一条の規定による改正前の産業競争力強化法（平成二十五年法律第九十八号。附則第八十三条において「旧産業競争力強化法」という。）第二十六条第一項に規定する特定事業再編計画について同項の認定を施行日前に受けた法人の施行日以後に開始する各事業年度の所得の金額の計算については、旧租税特別措置法第五十五条の三の規定は、なおその効力を有する。この場合において、同条第一項中「に同法」とあるのは「に産業競争力強化法等の一部を改正する法律（平成三十年法律第二十六号。以下この項及び第四項第一号において「産業競争力強化法改正法」という。）第一条の規定による改正前の産業競争力強化法（以下この項及び同号において「旧産業競争力強化法」という。）」と、「（同法」とあるのは「（産業競争力強化法改正法附則第五条第二項の規定によりなお従前の例によることとされる場合における旧産業競争力強化法」と、「記載された同法」とあるのは「記載された旧産業競争力強化法」と、同条第三項中「（連結事業年度」とあるのは「（所得税法等の一部を改正する法律（令和二年法律第八号）第十六条の規定による改正前の租税特別措置法第二条第二項第十九号に規定する連結事業年度（以下この条において「連結事業年度」という。）」と、「第六十八条の四十三の三第一項」とあるのは「所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第八十三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十二条の規定による改正前の租税特別措置法（以下この条において「旧効力措置法」という。）第六十八条の四十三の三第一項」と、同条第四項中「第六十八条の四十三の三第一項」とあるのは「旧効力措置法第六十八条の四十三の三第一項」と、同項第一号中「産業競争力強化法」とあるのは「産業競争力強化法改正法附則第五条第二項の規定によりなお従前の例によることとされる場合における旧産業競争力強化法」と、同条第五項中「第六十八条の四十三の三第一項」とあるのは「旧効力措置法第六十八条の四十三の三第一項」と、同条第六項中「第六十八条の四十三の三第一項」とあるのは「旧効力措置法第六十八条の四十三の三第一項」と、「が、当該事業年度が連結事業年度に該当しない場合で、かつ、当該事業年度開始の日の前日を含む事業年度が連結事業年度に該当していた場合において、当該事業年度の確定申告書等を青色申告書により提出できる者でないとき（」とあるのは「について、法人税法第六十四条の十第四項から第六項までの規定により同法第六十四条の九第一項の規定による承認が効力を失つた場合で、かつ、当該法人が」と、「により、当該」とあるのは「により、その効力を失つた日の前日（当該前日が当該法人に係る通算親法人の事業年度終了の日である場合には、当該効力を失つた日）を含む」と、「場合を含む。）」とあるのは「場合に」と、同条第十項中「第六十八条の四十三の三第一項」とあるのは「旧効力措置法第六十八条の四十三の三第一項」とする。