Supplementary Provisions, Article 53Transitional Measures Concerning the Reserve for Losses on Investment in New Business Development Operators
第五十三条（新事業開拓事業者投資損失準備金に関する経過措置）
With regard to the shares prescribed in Article 55-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation of a new business development operator prescribed in that paragraph that constitute the partnership property of an investment limited partnership and that are held, in each business year ending on or after the Effective Date, by a corporation that has concluded an investment limited partnership contract prescribed in that paragraph pertaining to an investment limited partnership prescribed in that paragraph (hereinafter referred to as an "investment limited partnership" in this Article) pertaining to the certification of a plan prescribed in that paragraph obtained before the Effective Date, the provisions of Article 55-2 of the Former Act on Special Measures Concerning Taxation remain in force. In such a 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. to Promote the Creation of New Businesses and Investment in Industry (Act No. 45 of 2024; hereinafter referred to as the 'Industrial Competitiveness Act Amendment Act' in this paragraph) (hereinafter referred to as the 'Former Act on Strengthening Industrial Competitiveness' in this paragraph)", the phrase "Article 2, paragraph (6) of the Act on Strengthening Industrial Competitiveness" with "Article 2, paragraph (7) of the Former Act on Strengthening Industrial Competitiveness", the phrase "(the Act on Strengthening Industrial Competitiveness" with "(the Former Act on Strengthening Industrial Competitiveness", the phrase "certification of a change" with "certification of a change (including a certification of a change under Article 17, paragraph (1) of 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 3, paragraph (2) of the Supplementary Provisions of the Industrial Competitiveness Act Amendment Act)", and the phrase "Article 2, paragraph (5)" with "Article 2, paragraph (6)", the phrase "is a consolidated business year" in paragraph (2) of that Article with "is a 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) (hereinafter referred to as the 'Act on Special Measures Concerning Taxation Before the 2020 Amendment' in this paragraph) (hereinafter referred to as a 'consolidated business year' in this Article)", the phrase "Article 68-43-2, paragraph (1)" with "Article 68-43-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 11 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2019), which remains in force pursuant to the provisions of Article 70 of the Supplementary Provisions of that Act (referred to as the 'Former Act on Special Measures Concerning Taxation Kept in Force' in paragraphs (7) and (9))", and the phrase "consolidated income" with "consolidated income prescribed in Article 2, paragraph (2), item (xxii) of the Act on Special Measures Concerning Taxation Before the 2020 Amendment", the phrase "Article 68-43-2, paragraph (7)" in paragraph (7) of that Article with "Article 68-43-2, paragraph (7) of the Former Act on Special Measures Concerning Taxation Kept in Force", the phrase "Article 68-43-2, paragraph (9)" in paragraph (9) of that Article with "Article 68-43-2, paragraph (9) of the Former Act on Special Measures Concerning Taxation Kept in Force", and the phrase "paragraph (1) of the preceding Article" in paragraph (10) of that Article with "Article 55, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2020 Amendment", and the phrase "provisions (" with "provisions (... of the Act on Special Measures Concerning Taxation Before the 2020 Amendment".
施行日前に受けた旧租税特別措置法第五十五条の二第一項に規定する計画の認定に係る同項に規定する投資事業有限責任組合（以下この条において「投資事業有限責任組合」という。）に係る同項に規定する投資事業有限責任組合契約を締結している法人が施行日以後に終了する各事業年度において有している当該投資事業有限責任組合の組合財産である同項に規定する新事業開拓事業者の同項に規定する株式については、旧租税特別措置法第五十五条の二の規定は、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「に新たな事業の創出及び産業への投資を促進するための産業競争力強化法等の一部を改正する法律（令和六年法律第四十五号。以下この項において「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（以下この項において「旧産業競争力強化法」という。）」と、「産業競争力強化法第二条第六項」とあるのは「旧産業競争力強化法第二条第七項」と、「（産業競争力強化法」とあるのは「（旧産業競争力強化法」と、「変更の認定」とあるのは「変更の認定（産業競争力強化法改正法附則第三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第十七条第一項の規定による変更の認定を含む。）」と、「第二条第五項」とあるのは「第二条第六項」と、同条第二項中「が連結事業年度」とあるのは「が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（以下この項において「令和二年旧措置法」という。）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二第一項」とあるのは「所得税法等の一部を改正する法律（平成三十一年法律第六号）附則第七十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十一条の規定による改正前の租税特別措置法（第七項及び第九項において「旧効力措置法」という。）第六十八条の四十三の二第一項」と、「連結所得」とあるのは「令和二年旧措置法第二条第二項第二十二号に規定する連結所得」と、同条第七項中「第六十八条の四十三の二第七項」とあるのは「旧効力措置法第六十八条の四十三の二第七項」と、同条第九項中「第六十八条の四十三の二第九項」とあるのは「旧効力措置法第六十八条の四十三の二第九項」と、同条第十項中「前条第一項」とあるのは「令和二年旧措置法第五十五条第一項」と、「規定（」とあるのは「規定（令和二年旧措置法」とする。