Supplementary Provisions, Article 85Transitional Measures Concerning Special Provisions on the Submission of Payment Reports and Similar Documents
第八十五条（支払調書等の提出の特例に関する経過措置）
The provisions of Article 42-2-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to statements and similar reports prescribed in that paragraph that are to be submitted on or after January 1, 2021, and the provisions then in force continue to govern statements and similar reports prescribed in Article 42-2-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are to be submitted before that date.
新租税特別措置法第四十二条の二の二第一項の規定は、令和三年一月一日以後に提出すべき同項に規定する調書等について適用し、同日前に提出すべき旧租税特別措置法第四十二条の二の二第一項に規定する調書等については、なお従前の例による。
Supplementary Provisions, Article 86Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
第八十六条（租税特別措置法の一部改正に伴う法人税の特例に関する経過措置の原則）
Unless otherwise provided for, the provisions of Chapter III of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation beginning on or after the Effective Date and to corporation tax for consolidated business years, beginning on or after the Effective Date, of a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation, and the provisions then in force continue to govern corporation tax for business years of a corporation that began before the Effective Date and corporation tax for consolidated business years, that began before the Effective Date, of a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation.
別段の定めがあるものを除き、新租税特別措置法第三章の規定は、法人の施行日以後に開始する事業年度分の法人税及び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の施行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、法人の施行日前に開始した事業年度分の法人税及び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の施行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 87Transitional Measures Concerning the Special Corporation Tax Credit, etc. Where Experimental Research Is Conducted
第八十七条（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, paragraphs (12) and (13) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 42-6, paragraph (10), Article 42-9, paragraph (7), Article 42-10, paragraph (7), Article 42-11, paragraph (7), Article 42-11-2, paragraph (6), Article 42-11-3, paragraph (6), Article 42-12-2, paragraph (3), Article 42-12-3, paragraph (10) or Article 42-12-4, paragraph (10) of the New Act on Special Measures Concerning Taxation) apply to corporation tax for business years of a corporation ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of a corporation that ended before the Effective Date.
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（これらの規定を新租税特別措置法第四十二条の六第十項、第四十二条の九第七項、第四十二条の十第七項、第四十二条の十一第七項、第四十二条の十一の二第六項、第四十二条の十一の三第六項、第四十二条の十二の二第三項、第四十二条の十二の三第十項又は第四十二条の十二の四第十項において準用する場合を含む。）の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。
With regard to the application of the provisions of Article 42-4, paragraph (12) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to the provisions of Article 42-5, paragraph (7), Article 42-6, paragraph (10), Article 42-9, paragraph (7), Article 42-10, paragraph (7), Article 42-11, paragraph (7), Article 42-11-2, paragraph (6), Article 42-11-3, paragraph (6), Article 42-12, paragraph (10), Article 42-12-2, paragraph (3), Article 42-12-3, paragraph (10), Article 42-12-4, paragraph (10), Article 42-12-5, paragraph (7) or Article 42-12-6, paragraph (6) of the New Act on Special Measures Concerning Taxation or the provisions of Article 89, paragraph (2), Article 91, paragraph (4) or Article 92, paragraph (2) of the Supplementary Provisions) during the period from the Effective Date to December 31, 2019, the phrase "deduction under the Corporation Tax Act tax credit provisions in the order prescribed in Article 70-2 or Article 144-2-3 of that Act" in Article 42-4, paragraph (12) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "deduction under the Corporation Tax Act tax credit provisions (for a domestic corporation, deduction under the Corporation Tax Act tax credit provisions in the order prescribed in Article 70-2 of that Act)".
施行日から令和元年十二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四第十二項（新租税特別措置法第四十二条の五第七項、第四十二条の六第十項、第四十二条の九第七項、第四十二条の十第七項、第四十二条の十一第七項、第四十二条の十一の二第六項、第四十二条の十一の三第六項、第四十二条の十二第十項、第四十二条の十二の二第三項、第四十二条の十二の三第十項、第四十二条の十二の四第十項、第四十二条の十二の五第七項若しくは第四十二条の十二の六第六項の規定又は附則第八十九条第二項、第九十一条第四項若しくは第九十二条第二項の規定において準用する場合を含む。）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中「同法第七十条の二又は第百四十四条の二の三に定める順序により法人税法税額控除規定による控除」とあるのは、「法人税法税額控除規定による控除（内国法人にあつては、同法第七十条の二に定める順序による法人税法税額控除規定による控除）」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 42-12-5, paragraph (7) or Article 42-12-6, paragraph (6)" in that paragraph is deemed to be replaced with "or Article 42-12-5, paragraph (7)".
Supplementary Provisions, Article 88Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Advanced Energy Conservation Promotion Equipment, etc. Is Acquired
第八十八条（高度省エネルギー増進設備等を取得した場合の特別償却又は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 42-5, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date on which the Act Partially Amending the Act on the Rational Use of Energy (Act No. 45 of 2018) comes into effect, the words listed in the left-hand column of the following table in that paragraph are deemed to be replaced with the words listed in the right-hand column of that table.
| April 1, 2018 (for those listed in items (ii) and (iii), the date on which the Act Partially Amending the Act on the Rational Use of Energy (Act No. 45 of 2018) comes into effect) | April 1, 2018 |
| (i) a specified business operator prescribed in the proviso to Article 7, paragraph (3) of the Act on the Rational Use of Energy or a specified chain business operator prescribed in the proviso to Article 18, paragraph (2) of that Act (including a member prescribed in paragraph (1) of that Article (hereinafter referred to as a "specified member" in this item) of a chain business prescribed in that paragraph (hereinafter referred to as a "specified chain business" in this item) conducted by a specified chain business operator prescribed in the proviso to that paragraph): machinery and other depreciable assets for the rational use of energy (meaning energy prescribed in Article 2, paragraph (1) of that Act; hereinafter the same applies up to item (iii)) that are stated as being installed in the plan under those provisions submitted to the competent minister under those provisions pursuant to the provisions of Article 15, paragraph (1) or Article 26, paragraph (1) of that Act, and that are specified by Cabinet Order as being particularly effective for the rational use of energy (for those pertaining to the plan under Article 26, paragraph (1) of that Act of that specified member, limited to those specified by Cabinet Order as pertaining to a factory, etc. prescribed in Article 3, paragraph (1) of that Act that pertains to that specified chain business and is installed by that specified member) (ii) a person who has obtained the certification referred to in Article 46, paragraph (1) of the Act on the Rational Use of Energy and who installs a factory, etc. referred to in that paragraph: machinery and other depreciable assets that are acquired, or manufactured or constructed (referred to as an "acquisition, etc." in the following item), through the implementation of collaborative energy conservation measures prescribed in Article 46, paragraph (1) of that Act stated in the collaborative energy conservation plan prescribed in Article 47, paragraph (3) of that Act pertaining to that certification, and that are specified by Cabinet Order as contributing to the rational use of energy (iii) a shipper referred to in Article 117, paragraph (1) of the Act on the Rational Use of Energy that has obtained the certification referred to in that paragraph: machinery and other depreciable assets that are subject to an acquisition, etc. through the implementation of shipper collaborative energy conservation measures prescribed in Article 117, paragraph (1) of that Act stated in the shipper collaborative energy conservation plan prescribed in Article 118, paragraph (3) of that Act pertaining to that certification, and that are specified by Cabinet Order as contributing to the rational use of energy | (i) a specified business operator prescribed in the proviso to Article 7, paragraph (3) of the Act on the Rational Use of Energy: machinery and other depreciable assets for the rational use of energy (meaning energy prescribed in Article 2, paragraph (1) of that Act; hereinafter the same applies in this item and the following item) that are stated as being installed in the plan under that paragraph submitted to the competent minister referred to in that paragraph pursuant to the provisions of Article 14, paragraph (1) of that Act, and that are specified by Cabinet Order as being particularly effective for the rational use of energy (ii) a specified chain business operator prescribed in the proviso to Article 19, paragraph (2) of the Act on the Rational Use of Energy (including a member prescribed in paragraph (1) of that Article (hereinafter referred to as a "specified member" in this item) of a chain business prescribed in that paragraph (hereinafter referred to as a "specified chain business" in this item) conducted by a specified chain business operator prescribed in the proviso to that paragraph): machinery and other depreciable assets for the rational use of energy that are stated as being installed in the plan under that paragraph submitted to the competent minister referred to in Article 14, paragraph (1) of that Act pursuant to the provisions of Article 14, paragraph (1) of that Act (limited to where it is applied mutatis mutandis pursuant to Article 19-2, paragraph (1) of that Act; hereinafter the same applies in this item), and that are specified by Cabinet Order as being particularly effective for the rational use of energy (for those pertaining to the plan under that paragraph of that specified member, limited to those specified by Cabinet Order as pertaining to a factory, etc. prescribed in Article 3, paragraph (1) of that Act that pertains to that specified chain business and is installed by that specified member) |
施行日からエネルギーの使用の合理化等に関する法律の一部を改正する法律（平成三十年法律第四十五号）の施行の日の前日までの間における新租税特別措置法第四十二条の五第一項の規定の適用については、同項中次の表の上欄に掲げる字句は、同表の下欄に掲げる字句とする。
| 平成三十年四月一日（第二号及び第三号に掲げるものにあつては、エネルギーの使用の合理化等に関する法律の一部を改正する法律（平成三十年法律第四十五号）の施行の日） | 平成三十年四月一日 |
| 一 エネルギーの使用の合理化等に関する法律第七条第三項ただし書に規定する特定事業者又は同法第十八条第二項ただし書に規定する特定連鎖化事業者（同項ただし書に規定する特定連鎖化事業者が行う同条第一項に規定する連鎖化事業（以下この号において「特定連鎖化事業」という。）の同項に規定する加盟者（以下この号において「特定加盟者」という。）を含む。） 同法第十五条第一項又は第二十六条第一項の規定によりこれらの規定の主務大臣に提出されたこれらの規定の計画において設置するものとして記載されたエネルギー（同法第二条第一項に規定するエネルギーをいう。以下第三号までにおいて同じ。）の使用の合理化のための機械その他の減価償却資産でエネルギーの使用の合理化に特に効果の高いものとして政令で定めるもの（当該特定加盟者の同法第二十六条第一項の計画に係るものにあつては、当該特定加盟者が設置している当該特定連鎖化事業に係る同法第三条第一項に規定する工場等に係るものとして政令で定めるものに限る。） 二 エネルギーの使用の合理化等に関する法律第四十六条第一項の認定を受けた同項の工場等を設置している者 当該認定に係る同法第四十七条第三項に規定する連携省エネルギー計画に記載された同法第四十六条第一項に規定する連携省エネルギー措置の実施により取得又は製作若しくは建設（次号において「取得等」という。）をされる機械その他の減価償却資産でエネルギーの使用の合理化に資するものとして政令で定めるもの 三 エネルギーの使用の合理化等に関する法律第百十七条第一項の認定を受けた同項の荷主 当該認定に係る同法第百十八条第三項に規定する荷主連携省エネルギー計画に記載された同法第百十七条第一項に規定する荷主連携省エネルギー措置の実施により取得等をされる機械その他の減価償却資産でエネルギーの使用の合理化に資するものとして政令で定めるもの | 一 エネルギーの使用の合理化等に関する法律第七条第三項ただし書に規定する特定事業者 同法第十四条第一項の規定により同項の主務大臣に提出された同項の計画において設置するものとして記載されたエネルギー（同法第二条第一項に規定するエネルギーをいう。以下この号及び次号において同じ。）の使用の合理化のための機械その他の減価償却資産でエネルギーの使用の合理化に特に効果の高いものとして政令で定めるもの 二 エネルギーの使用の合理化等に関する法律第十九条第二項ただし書に規定する特定連鎖化事業者（同項ただし書に規定する特定連鎖化事業者が行う同条第一項に規定する連鎖化事業（以下この号において「特定連鎖化事業」という。）の同項に規定する加盟者（以下この号において「特定加盟者」という。）を含む。） 同法第十四条第一項（同法第十九条の二第一項において準用する場合に限る。以下この号において同じ。）の規定により同法第十四条第一項の主務大臣に提出された同項の計画において設置するものとして記載されたエネルギーの使用の合理化のための機械その他の減価償却資産でエネルギーの使用の合理化に特に効果の高いものとして政令で定めるもの（当該特定加盟者の同項の計画に係るものにあつては、当該特定加盟者が設置している当該特定連鎖化事業に係る同法第三条第一項に規定する工場等に係るものとして政令で定めるものに限る。） |
With regard to the application of the provisions of Article 42-5, 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。
Supplementary Provisions, Article 89Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Equipment, etc. for Promoting the Reduction of Energy and Environmental Load Is Acquired
第八十九条（エネルギー環境負荷低減推進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置）
The provisions then in force continue to govern equipment, etc. for promoting the reduction of energy and environmental load prescribed in Article 42-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, or manufactured or constructed, before the Effective Date.
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四十二条の五第一項に規定するエネルギー環境負荷低減推進設備等については、なお従前の例による。
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 42-5, paragraph (2) or (3) 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 the preceding paragraph, notwithstanding the provisions of the preceding paragraph, the provisions of Article 42-4, paragraphs (12) and (13) of the Act on Special Measures Concerning Taxation apply mutatis mutandis. In this case, in paragraph (12) of that Article, the phrase "paragraphs (1), (4) and (7)" is deemed to be replaced with "Article 42-5, paragraphs (2) and (3) 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 89, paragraph (1) of the Supplementary Provisions of that Act", and the phrase "that Act" is deemed to be replaced with "the Corporation Tax Act".
前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租税特別措置法第四十二条の五第二項又は第三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、前項の規定にかかわらず、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、第四項及び第七項」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）附則第八十九条第一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五第二項及び第三項」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 (10) and Article 66-9-3, paragraph (9) of the Act on Special Measures Concerning Taxation in the case where the provisions of Article 42-5, paragraph (2) or (3) 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 paragraph (1), the phrase "or Article 42-12-5-2, paragraph (6)" in those provisions is deemed to be replaced with "or Article 42-12-5-2, paragraph (6), or Article 89, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018)".
第一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租税特別措置法第四十二条の五第二項又は第三項の規定の適用がある場合における租税特別措置法第六十六条の七第十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五の二第六項」とあるのは、「若しくは第四十二条の十二の五の二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）附則第八十九条第二項」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)".
With regard to the application of the provisions of Part II, Chapter I (excluding Section 2) of the New Corporation Tax Act in the case where the provisions of Article 42-5, paragraph (5) 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 paragraph (1), notwithstanding the provisions of paragraph (1), the provisions of Article 42-6, paragraph (12) of the Act on Special Measures Concerning Taxation before the amendment by Article 16 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) apply mutatis mutandis. In this case, the phrase "and paragraph (5)" in that paragraph is deemed to be replaced with "and Article 42-5, paragraph (5) 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 89, paragraph (1) of the Supplementary Provisions of that Act".
第一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租税特別措置法第四十二条の五第五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（第二節を除く。）の規定の適用については、第一項の規定にかかわらず、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四十二条の六第十二項の規定を準用する。この場合において、同項中「及び第五項」とあるのは、「及び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）附則第八十九条第一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五第五項」と読み替えるものとする。
Supplementary Provisions, Article 90Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit, etc. Where a Small and Medium Sized Enterprise, etc. Acquires Machinery, etc.
第九十条（中小企業者等が機械等を取得した場合の特別償却又は法人税額の特別控除等に関する経過措置）
The provisions of Article 42-6, paragraph (12) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 42-9, paragraph (9), Article 42-12-3, paragraph (12) or Article 42-12-4, paragraph (12) of the New Act on Special Measures Concerning Taxation) apply to corporation tax for business years of a corporation ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of a corporation that ended before the Effective Date.
新租税特別措置法第四十二条の六第十二項（新租税特別措置法第四十二条の九第九項、第四十二条の十二の三第十二項又は第四十二条の十二の四第十二項において準用する場合を含む。）の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。