Supplementary Provisions, Article 91Transitional Measures Concerning the Special Corporation Tax Credit Where the Number of Employees Has Increased in Specified Areas
第九十一条（特定の地域において雇用者の数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）
Where a corporation that obtained the certification referred to in Article 17-2, paragraph (3) of the Local Revitalization Act before the Effective Date (excluding a corporation that obtained the certification referred to in that paragraph (including the certification of a change under the provisions of paragraph (4) of that Article) on or after the Effective Date) meets the requirements listed in Article 42-12, paragraph (1), items (i) and (iii) of the Former Act on Special Measures Concerning Taxation in an applicable business year prescribed in Article 42-12, paragraph (4), item (i) of the New Act on Special Measures Concerning Taxation that begins on or after the Effective Date, the provisions of Article 42-12 of the New Act on Special Measures Concerning Taxation apply in that applicable business year as follows:
施行日前に地域再生法第十七条の二第三項の認定を受けた法人（施行日以後に同項の認定（同条第四項の規定による変更の認定を含む。）を受けた法人を除く。）が、施行日以後に開始する新租税特別措置法第四十二条の十二第四項第一号に規定する適用年度において旧租税特別措置法第四十二条の十二第一項第一号及び第三号に掲げる要件を満たす場合には、当該適用年度における新租税特別措置法第四十二条の十二の規定の適用については、次に定めるところによる。
the requirements listed in Article 42-12, paragraph (1), item (i), (a) and (b) of the New Act on Special Measures Concerning Taxation are deemed to be met;
新租税特別措置法第四十二条の十二第一項第一号イ及びロに掲げる要件を満たすものとする。
in Article 42-12, paragraph (1) of the New Act on Special Measures Concerning Taxation, the phrase "exceeding the amount" is deemed to be replaced with "exceeding the amount (if there is an amount to be deducted from the amount of corporation tax before adjustment on income for that applicable business year pursuant to the provisions of paragraph (2) of the preceding Article, the remaining amount after deducting that amount)"; in item (ii), (a) of that paragraph, the phrase "8 percent" is deemed to be replaced with "10 percent"; and in (c) of that item, the phrase "in (a) and (b)" is deemed to be replaced with "in (a)";
新租税特別措置法第四十二条の十二第一項中「金額を超える」とあるのは「金額（前条第二項の規定により当該適用年度の所得に対する調整前法人税額から控除される金額がある場合には、当該金額を控除した残額）を超える」と、同項第二号イ中「百分の八」とあるのは「百分の十」と、同号ハ中「イ及びロに」とあるのは「イに」とする。
the provisions of Article 42-12, paragraph (1), item (ii), (b) and paragraph (6) of the New Act on Special Measures Concerning Taxation do not apply.
新租税特別措置法第四十二条の十二第一項第二号ロ及び第六項の規定は、適用しない。
The provisions of the preceding paragraph apply only if the document prescribed in Article 42-12, paragraph (8) of the New Act on Special Measures Concerning Taxation contains a statement to the effect that the provisions of the preceding paragraph are to be applied.
With regard to the application of the provisions of Article 42-12 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xv) of the Supplementary Provisions, the phrase "plan for developing specified business facilities in areas for improving regional vitality, etc." in paragraphs (1) and (2) and paragraph (4), item (i) of that Article is deemed to be replaced with "plan for developing specified business facilities in areas for improving regional vitality"; in item (ii) of that paragraph, the phrase "certified plan for developing specified business facilities in areas for improving regional vitality, etc." is deemed to be replaced with "certified plan for developing specified business facilities in areas for improving regional vitality", and the phrase "areas listed in (a) or (b) of that item" is deemed to be replaced with "area for improving regional vitality prescribed in that item".
施行日から附則第一条第十五号に定める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十二の規定の適用については、同条第一項、第二項及び第四項第一号中「地方活力向上地域等特定業務施設整備計画」とあるのは「地方活力向上地域特定業務施設整備計画」と、同項第二号中「認定地方活力向上地域等特定業務施設整備計画」とあるのは「認定地方活力向上地域特定業務施設整備計画」と、「同号イ又はロに掲げる地域」とあるのは「同号に規定する地方活力向上地域」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, paragraphs (1) through (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 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, paragraphs (1) through (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 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第一項から第三項まで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第一項から第三項まで」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, paragraphs (1) through (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 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 91, paragraph (4) 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第一項から第三項まで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）附則第九十一条第四項」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)".
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)".
Supplementary Provisions, Article 93Transitional Measures Concerning Special Provisions on the Amount of Special Credit Deducted from Corporation Tax
第九十三条（法人税の額から控除される特別控除額の特例に関する経過措置）
With regard to the application of the provisions of Article 42-13 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xiv) of the Supplementary Provisions, in paragraph (1), item (xvii) of that Article, the phrase "Article 42-12-5, paragraph (2)" is deemed to be replaced with "paragraph (2) of the preceding Article"; in paragraph (6) of that Article, the phrase ", item (x) or item (xvii)-2" is deemed to be replaced with "or item (x)", and the phrase "Article 42-12-5, paragraph (3), item (i)" is deemed to be replaced with "paragraph (3), item (i) of the preceding Article"; in item (i) of that paragraph, the phrase "Article 42-12-5, paragraph (3), item (vi)" is deemed to be replaced with "paragraph (3), item (vi) of the preceding Article"; in item (ii) of that paragraph, the phrase "Article 42-12-5, paragraph (3), item (viii)" is deemed to be replaced with "paragraph (3), item (viii) of the preceding Article"; in paragraph (7) of that Article, the phrase "Article 42-12-5, paragraph (3), item (i)" is deemed to be replaced with "paragraph (3), item (i) of the preceding Article"; and in paragraph (8) of that Article, the phrase ", Article 42-11-2, paragraph (5) and paragraph (5) of the preceding Article" is deemed to be replaced with "and Article 42-11-2, paragraph (5)".
施行日から附則第一条第十四号に定める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十三の規定の適用については、同条第一項第十七号中「第四十二条の十二の五第二項」とあるのは「前条第二項」と、同条第六項中「、第十号又は第十七号の二」とあるのは「又は第十号」と、「第四十二条の十二の五第三項第一号」とあるのは「前条第三項第一号」と、同項第一号中「第四十二条の十二の五第三項第六号」とあるのは「前条第三項第六号」と、同項第二号中「第四十二条の十二の五第三項第八号」とあるのは「前条第三項第八号」と、同条第七項中「第四十二条の十二の五第三項第一号」とあるのは「前条第三項第一号」と、同条第八項中「、第四十二条の十一の二第五項及び前条第五項」とあるのは「及び第四十二条の十一の二第五項」とする。
With regard to the application of the provisions of Article 42-13, paragraph (6) 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十三第六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 94Transitional Measures Concerning Depreciation by Corporations
第九十四条（法人の減価償却に関する経過措置）
The provisions of Article 43, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (iv) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item for which a corporation carries out an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies in paragraph (3)) on or after the Effective Date.
新租税特別措置法第四十三条第一項（同項の表の第四号に係る部分に限る。）の規定は、法人が施行日以後に取得等（取得又は製作若しくは建設をいう。第三項において同じ。）をする同号の中欄に掲げる減価償却資産について適用する。
The provisions of Article 43-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to facilities conforming to technical standards prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern facilities conforming to technical standards prescribed in Article 43-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or constructed before the Effective Date.
新租税特別措置法第四十三条の二第二項の規定は、法人が施行日以後に取得又は建設をする同項に規定する技術基準適合施設について適用し、法人が施行日前に取得又は建設をした旧租税特別措置法第四十三条の二第二項に規定する技術基準適合施設については、なお従前の例による。
The provisions of Article 44-5, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to equipment for facilitating the distribution of information prescribed in that paragraph for which a corporation carries out an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern specified telecommunications equipment prescribed in Article 44-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation carried out an acquisition, etc. before the Effective Date.
新租税特別措置法第四十四条の五第一項の規定は、法人が施行日以後に取得等をする同項に規定する情報流通円滑化設備について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十四条の五第一項に規定する特定電気通信設備については、なお従前の例による。
With regard to assets for measures to support the development of the next generation prescribed in Article 46-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are held, at the end of an applicable business year or special certification applicable business year prescribed in that paragraph that ends on or after the Effective Date, by a corporation that obtained the certification of conformity to standards or the special certification of conformity to standards prescribed in that paragraph before the Effective Date, the provisions of that Article remain in force.
施行日前に旧租税特別措置法第四十六条の二第一項に規定する基準適合認定又は特例基準適合認定を受けた法人の施行日以後に終了する同項に規定する適用事業年度又は特例認定適用事業年度終了の日において有する同項に規定する次世代育成支援対策資産については、同条の規定は、なおその効力を有する。
Supplementary Provisions, Article 95Transitional Measures Concerning Reserves of Corporations
第九十五条（法人の準備金に関する経過措置）
The provisions of Article 55 of the New Act on Special Measures Concerning Taxation apply to specified shares, etc. referred to in paragraph (1) of that Article that a corporation acquires on or after the Effective Date, and the provisions then in force continue to govern specified shares, etc. referred to in Article 55, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired before the Effective Date.
新租税特別措置法第五十五条の規定は、法人が施行日以後に取得する同条第一項の特定株式等について適用し、法人が施行日前に取得した旧租税特別措置法第五十五条第一項の特定株式等については、なお従前の例による。
The provisions of Article 56 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (3), items (i) and (ii)) apply to corporation tax for the business year that includes the date on which a corporation receives the confirmation prescribed in item (i) of that paragraph, in the case where the corporation receives that confirmation on or after the Effective Date, and to corporation tax for the business year that includes the date on which the permission prescribed in item (ii) of that paragraph is revoked for a corporation, in the case where it is revoked on or after the Effective Date.
新租税特別措置法第五十六条（第三項第一号及び第二号に係る部分に限る。）の規定は、法人が施行日以後に同項第一号に規定する確認を受ける場合におけるその確認を受ける日を含む事業年度分の法人税及び法人が施行日以後に同項第二号に規定する許可を取り消される場合におけるその取り消される日を含む事業年度分の法人税について適用する。
Supplementary Provisions, Article 96Transitional Measures Concerning Special Provisions on Taxation of Certified Qualified Farmland-Owning Corporations, etc.
第九十六条（認定農地所有適格法人等の課税の特例に関する経過措置）
The provisions then in force continue to govern grants, etc. prescribed in Article 61-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were received before the Effective Date by a qualified farmland-owning corporation prescribed in that paragraph (excluding a certified qualified farmland-owning corporation prescribed in that paragraph) that is a specified agricultural corporation prescribed in that paragraph.
旧租税特別措置法第六十一条の二第一項に規定する特定農業法人である同項に規定する農地所有適格法人（同項に規定する認定農地所有適格法人を除く。）が施行日前に交付を受けた同項に規定する交付金等については、なお従前の例による。
The provisions of Articles 61-2 and 61-3 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 61-2, paragraph (3), item (ii) of the New Act on Special Measures Concerning Taxation) apply to corporation tax for the business year that includes the date on which a corporation carries out an acquisition, etc. prescribed in that item of agricultural land, etc. prescribed in that item, in the case where the corporation carries it out on or after the Effective Date.
新租税特別措置法第六十一条の二及び第六十一条の三（新租税特別措置法第六十一条の二第三項第二号に係る部分に限る。）の規定は、法人が施行日以後に同号に規定する農用地等の同号に規定する取得等をする場合におけるその取得等をする日を含む事業年度分の法人税について適用する。
Supplementary Provisions, Article 97Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer of Assets of Corporations
第九十七条（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 64, paragraphs (4) and (5) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 64-2, paragraph (13) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 65, paragraph (3) of the New Act on Special Measures Concerning Taxation) or Article 65, paragraph (3) or (4) of the New Act on Special Measures Concerning Taxation), Article 65-2, paragraphs (4) and (5), and Article 65-3, paragraphs (4) and (5) (including as applied mutatis mutandis pursuant to Article 65-4, paragraph (5) 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六十四条第四項及び第五項（これらの規定を新租税特別措置法第六十四条の二第十三項（新租税特別措置法第六十五条第三項において準用する場合を含む。）又は第六十五条第三項若しくは第四項において準用する場合を含む。）、第六十五条の二第四項及び第五項並びに第六十五条の三第四項及び第五項（これらの規定を新租税特別措置法第六十五条の四第五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。
The provisions then in force continue to govern corporation tax pertaining to exchanges or transfers of land, etc. prescribed in Article 65-11, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date.
法人が施行日前に行った旧租税特別措置法第六十五条の十一第一項に規定する土地等の交換又は譲渡に係る法人税については、なお従前の例による。