Supplementary Provisions, Article 92Transitional Measures Concerning the Special Corporation Tax Credit Where the Amount of Salary or Other Wages Paid to Employees Has Increased
第九十二条（雇用者給与等支給額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）
With regard to the application of the provisions of Article 42-12-5, paragraph (2) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2019, the phrase "small and medium sized enterprise (excluding one that falls under the category of an excluded business operator)" in that paragraph is deemed to be replaced with "small and medium sized enterprise".
施行日から平成三十一年三月三十一日までの間における新租税特別措置法第四十二条の十二の五第二項の規定の適用については、同項中「中小企業者（適用除外事業者に該当するものを除く。）」とあるのは、「中小企業者」とする。
With regard to the application of the provisions of Part II, Chapter I and Part III, Chapter II of the New Corporation Tax Act in the case where the provisions of Article 42-12-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation apply in the case where the provisions then in force continue to govern pursuant to the provisions of Article 86 of the Supplementary Provisions, the provisions of Article 42-4, paragraphs (12) and (13) of the New Act on Special Measures Concerning Taxation apply mutatis mutandis. In this case, in paragraph (12) of that Article, the phrase "paragraphs (1), (3), (6) and (7)" is deemed to be replaced with "Article 42-12-5, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018), in the case where the provisions then in force continue to govern pursuant to the provisions of Article 86 of the Supplementary Provisions of that Act", and the phrase "that Act" is deemed to be replaced with "the Corporation Tax Act".
附則第八十六条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租税特別措置法第四十二条の十二の五第一項の規定の適用がある場合における新法人税法第二編第一章及び第三編第二章の規定の適用については、新租税特別措置法第四十二条の四第十二項及び第十三項の規定を準用する。この場合において、同条第十二項中「第一項、第三項、第六項及び第七項」とあるのは「所得税法等の一部を改正する法律（平成三十年法律第七号）附則第八十六条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同法第十五条の規定による改正前の租税特別措置法第四十二条の十二の五第一項」と、「同法」とあるのは「法人税法」と読み替えるものとする。
With regard to the application of the provisions of Article 66-7, paragraph (9) and Article 66-9-3, paragraph (9) of the New Act on Special Measures Concerning Taxation in the case where the provisions of Article 42-12-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation apply in the case where the provisions then in force continue to govern pursuant to the provisions of Article 86 of the Supplementary Provisions, the phrase "or Article 42-12-6, paragraph (6)" in those provisions is deemed to be replaced with "or Article 42-12-6, paragraph (6), or Article 92, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018)".
附則第八十六条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租税特別措置法第四十二条の十二の五第一項の規定の適用がある場合における新租税特別措置法第六十六条の七第九項及び第六十六条の九の三第九項の規定の適用については、これらの規定中「又は第四十二条の十二の六第六項」とあるのは、「若しくは第四十二条の十二の六第六項又は所得税法等の一部を改正する法律（平成三十年法律第七号）附則第九十二条第二項」とする。
With regard to the application of the provisions of the preceding paragraph during the period from the Effective Date to the day before the date specified in Article 1, item (xiv) of the Supplementary Provisions, the phrase "Article 42-12-6, paragraph (6)" in that paragraph is deemed to be replaced with "Article 42-12-5, paragraph (7)".