Supplementary Provisions, Article 59Transitional Measures Concerning Special Provisions on Valuation Gains and Losses, etc. Where There Is Debt Forgiveness, etc. Pertaining to Specified Partnership Property in Connection with the Business Revitalization of a Small and Medium Sized Enterprise
第五十九条(中小企業者の事業再生に伴い特定の組合財産に係る債務免除等がある場合の評価損益等の特例に関する経過措置)
With regard to corporation tax of a corporation for the business year that includes the day on which the fact prescribed in Article 67-5-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation occurred and for each subsequent business year, in the case where that fact occurred with respect to the corporation before the Effective Date, the provisions then in force continue to govern.
法人について施行日前に旧租税特別措置法第六十七条の五の二第一項に規定する事実が生じた場合における当該法人の当該事実が生じた日を含む事業年度以後の各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 60Transitional Measures Concerning Tax Exemption, etc. for Profit from Redemption of Book-Entry Government Bonds
第六十条(振替国債の償還差益等の非課税等に関する経過措置)
The provisions of Article 67-17, paragraph (9) of the New Act on Special Measures Concerning Taxation apply to the margin prescribed in that paragraph that a specified foreign corporation prescribed in that paragraph receives with respect to a specified bond transaction with a repurchase/resale agreement involving book-entry government bonds, etc. prescribed in that paragraph that it commences on or after the Effective Date, and the provisions then in force continue to govern the margin prescribed in that paragraph that a specified foreign corporation prescribed in Article 67-17, paragraph (9) of the Former Act on Special Measures Concerning Taxation receives with respect to a specified bond transaction with a repurchase/resale agreement involving book-entry government bonds prescribed in that paragraph that it commenced before the Effective Date.
新租税特別措置法第六十七条の十七第九項の規定は、同項に規定する特定外国法人が施行日以後に開始する同項に規定する振替国債等に係る特定債券現先取引につき支払を受ける同項に規定する差益について適用し、旧租税特別措置法第六十七条の十七第九項に規定する特定外国法人が施行日前に開始した同項に規定する振替国債に係る特定債券現先取引につき支払を受ける同項に規定する差益については、なお従前の例による。
Supplementary Provisions, Article 61Transitional Measures Concerning Special Provisions on Calculation of the Amount of Foreign-Source Income
第六十一条(国外所得金額の計算の特例に関する経過措置)
The provisions of Article 67-18, paragraphs (4) through (6) and (13) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a domestic corporation beginning on or after April 1, 2020, and the provisions then in force continue to govern corporation tax for business years of a domestic corporation that began before that date.
新租税特別措置法第六十七条の十八第四項から第六項まで及び第十三項の規定は、内国法人の令和二年四月一日以後に開始する事業年度分の法人税について適用し、内国法人の同日前に開始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。
Supplementary Provisions, Article 62Transitional Measures Concerning Special Provisions on Taxation on Mergers of Agricultural Cooperatives, etc.
第六十二条(農業協同組合等の合併に係る課税の特例に関する経過措置)
With regard to a merger listed in Article 68-2, item (i) of the Former Act on Special Measures Concerning Taxation that was carried out before the Effective Date by a federation of agricultural cooperatives whose district covers the entire country as prescribed in that item, the provisions then in force continue to govern.
旧租税特別措置法第六十八条の二第一号に規定する全国の区域を地区とする農業協同組合連合会が施行日前に行った同号に掲げる合併については、なお従前の例による。
Supplementary Provisions, Article 63Transitional Measures Concerning Special Provisions on the Scope, etc. of Qualified Mergers, etc.
第六十三条(適格合併等の範囲等に関する特例に関する経過措置)
The provisions of Article 68-2-3 of the New Act on Special Measures Concerning Taxation apply to mergers, company splits and share exchanges carried out on or after the Effective Date, and the provisions then in force continue to govern mergers, company splits and share exchanges carried out before the Effective Date.
新租税特別措置法第六十八条の二の三の規定は、施行日以後に行われる合併、分割及び株式交換について適用し、施行日前に行われた合併、分割及び株式交換については、なお従前の例による。
Supplementary Provisions, Article 64Transitional Measures Concerning Special Provisions on Taxation of Shareholders, etc. in the Event of a Specified Merger
第六十四条(特定の合併等が行われた場合の株主等の課税の特例に関する経過措置)
The provisions of Article 68-3 of the New Act on Special Measures Concerning Taxation apply in the case where a merger, company split or share exchange is carried out on or after the Effective Date, and the provisions then in force continue to govern the case where a merger, company split or share exchange was carried out before the Effective Date.
新租税特別措置法第六十八条の三の規定は、施行日以後に合併、分割又は株式交換が行われる場合について適用し、施行日前に合併、分割又は株式交換が行われた場合については、なお従前の例による。
Supplementary Provisions, Article 65Transitional Measures Concerning Special Provisions in the Case of a Change in the Scope of Taxable Income, etc.
第六十五条(課税所得の範囲の変更等の場合の特例に関する経過措置)
The provisions of Article 68-3-4, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to an ordinary corporation prescribed in Article 2, paragraph (2), item (ii)-2 of the New Act on Special Measures Concerning Taxation and a cooperative, etc. prescribed in item (i)-4 of that paragraph that come to fall under a public interest corporation, etc. prescribed in item (i)-3 of that paragraph after the Effective Date, and the provisions then in force continue to govern a specified ordinary corporation, etc. prescribed in Article 68-3-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that came to fall under a public interest corporation, etc. prescribed in that paragraph on or before the Effective Date.
新租税特別措置法第六十八条の三の四第一項及び第二項の規定は、施行日後に新租税特別措置法第二条第二項第一号の三に規定する公益法人等に該当することとなる同項第二号の二に規定する普通法人及び同項第一号の四に規定する協同組合等について適用し、施行日以前に旧租税特別措置法第六十八条の三の四第一項に規定する公益法人等に該当することとなった同項に規定する特定普通法人等については、なお従前の例による。
Supplementary Provisions, Article 66Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit, etc. Where a Small or Medium-Sized Consolidated Corporation Acquires Machinery, etc.
第六十六条(中小連結法人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 68-11, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning a small or medium-sized consolidated corporation prescribed in that paragraph) apply to corporation tax for consolidated business years ending on or after the Effective Date of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, and the provisions then in force continue to govern corporation tax for consolidated business years that ended before the Effective Date of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation.
新租税特別措置法第六十八条の十一第一項(同項に規定する中小連結法人に係る部分に限る。)の規定は、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終了する連結事業年度分の法人税について適用し、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終了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 67Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Consolidated Corporation Acquires Machinery, etc. for Specified Business Use in a Promotion Area for Regional Economy Advancement Projects
第六十七条(連結法人が地域経済牽引事業の促進区域内において特定事業用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に関する経過措置)
The provisions of Article 68-14-3, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to machinery, etc. for specified business use prescribed in paragraph (1) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern machinery, etc. for specified business use prescribed in Article 68-14-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired, manufactured or constructed before the Effective Date.
新租税特別措置法第六十八条の十四の三第一項及び第二項の規定は、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が施行日以後に取得又は製作若しくは建設をする同条第一項に規定する特定事業用機械等について適用し、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六十八条の十四の三第一項に規定する特定事業用機械等については、なお従前の例による。
Supplementary Provisions, Article 68Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Specified Small or Medium-Sized Consolidated Corporation Acquires Business Improvement Equipment
第六十八条(特定中小連結法人が経営改善設備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 of Article 68-15-4, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning the business improvement guidance and advice document prescribed in that paragraph that pertains to the business improvement equipment prescribed in that paragraph) apply to business improvement equipment prescribed in that paragraph for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carries out the acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and the provisions then in force continue to govern business improvement equipment prescribed in Article 68-15-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carried out the acquisition, etc. before the Effective Date.
新租税特別措置法第六十八条の十五の四第一項(同項に規定する経営改善設備に係る同項に規定する経営改善指導助言書類に係る部分に限る。)の規定は、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。以下この条において同じ。)をする同項に規定する経営改善設備について適用し、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が施行日前に取得等をした旧租税特別措置法第六十八条の十五の四第一項に規定する経営改善設備については、なお従前の例による。
Where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation received the delivery of a business improvement guidance and advice document prescribed in Article 68-15-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date and carries out, during the period from the Effective Date to September 30, 2019, the acquisition, etc. of business improvement equipment prescribed in that paragraph that pertains to that business improvement guidance and advice document, that business improvement equipment is deemed to be business improvement equipment prescribed in Article 68-15-4, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of that Article apply.
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が、施行日前に旧租税特別措置法第六十八条の十五の四第一項に規定する経営改善指導助言書類の交付を受け、施行日から令和元年九月三十日までの間に当該経営改善指導助言書類に係る同項に規定する経営改善設備の取得等をする場合には、当該経営改善設備を新租税特別措置法第六十八条の十五の四第一項に規定する経営改善設備とみなして、同条の規定を適用する。
Supplementary Provisions, Article 69Transitional Measures Concerning Depreciation by Consolidated Corporations
第六十九条(連結法人の減価償却に関する経過措置)
With regard to depreciable assets listed in the middle column of items (i) through (iii) of the table in Article 68-16, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carried out the acquisition, etc. (meaning acquisition, manufacture or construction; the same applies in the following paragraph) before the Effective Date, the provisions then in force continue to govern.
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が施行日前に取得等(取得又は製作若しくは建設をいう。次項において同じ。)をした旧租税特別措置法第六十八条の十六第一項の表の第一号から第三号までの中欄に掲げる減価償却資産については、なお従前の例による。
The provisions of Article 68-16, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (ii) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carries out the acquisition, etc. on or after the Effective Date.
新租税特別措置法第六十八条の十六第一項(同項の表の第二号に係る部分に限る。)の規定は、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が施行日以後に取得等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。
With regard to the application of the provisions of Article 68-20, paragraph (1) of the New Act on Special Measures Concerning Taxation in a consolidated business year for which the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation began before the Effective Date, the phrase "small or medium-sized consolidated corporation (excluding one that falls under an excluded business operator prescribed in Article 68-9, paragraph (8), item (vii))" in that paragraph is deemed to be replaced with "small or medium-sized consolidated corporation".
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法人税法第十五条の二第一項に規定する連結親法人事業年度が施行日前に開始した連結事業年度における新租税特別措置法第六十八条の二十第一項の規定の適用については、同項中「中小連結法人(第六十八条の九第八項第七号に規定する適用除外事業者に該当するものを除く。)」とあるのは、「中小連結法人」とする。
The provisions of Article 68-35 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (3), item (ii)) apply to specified urban renaissance buildings prescribed in paragraph (1) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or newly builds on or after the Effective Date.
新租税特別措置法第六十八条の三十五(第三項第二号に係る部分に限る。)の規定は、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が施行日以後に取得又は新築をする同条第一項に規定する特定都市再生建築物について適用する。
With regard to buildings listed in Article 68-35, paragraph (3), item (i) of the Former Act on Special Measures Concerning Taxation (limited to those developed within the area listed in (b) of that item; hereinafter the same applies in this paragraph) and structures listed in paragraph (3), item (ii) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or newly built before the Effective Date, the provisions of that Article (limited to the part concerning buildings listed in item (i) of that paragraph and structures listed in item (ii) of that paragraph) remain in force. In such a case, the phrase "Article 47-2, paragraph (3), item (ii)" in paragraph (1) of that Article is deemed to be replaced with "Article 47-2, paragraph (3), item (ii) 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 52, paragraph (5) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in the following paragraph and paragraph (3), item (ii))", the phrase "Article 47-2, paragraph (1)" in paragraph (2) of that Article with "Article 47-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force", and the phrase "Article 47-2, paragraph (3), item (ii)" in paragraph (3), item (ii) of that Article with "Article 47-2, paragraph (3), item (ii) of the Former Act on Special Measures Concerning Taxation Kept in Force".
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が施行日前に取得又は新築をした旧租税特別措置法第六十八条の三十五第三項第一号に掲げる建築物(同号ロに掲げる地域内において整備されるものに限る。以下この項において同じ。)及び同条第三項第二号に掲げる構築物については、同条(同項第一号に掲げる建築物及び同項第二号に掲げる構築物に係る部分に限る。)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「第四十七条の二第三項第二号」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)附則第五十二条第五項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(次項及び第三項第二号において「旧効力措置法」という。)第四十七条の二第三項第二号」と、同条第二項中「第四十七条の二第一項」とあるのは「旧効力措置法第四十七条の二第一項」と、同条第三項第二号中「第四十七条の二第三項第二号」とあるのは「旧効力措置法第四十七条の二第三項第二号」とする。
Supplementary Provisions, Article 70Transitional Measures Concerning the Reserve for Losses on Investment in New Business Development Operators of Consolidated Corporations
第七十条(連結法人の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 68-43-2, 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 consolidated business year ending on or after the Effective Date, by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent 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 68-43-2 of the Former Act on Special Measures Concerning Taxation remain in force. In such a case, the phrase "Article 2, paragraph (6)" in paragraph (1) of that Article is deemed to be replaced with "Article 2, paragraph (7)", and the phrase "Article 2, paragraph (5)" with "Article 2, paragraph (6)", the phrase "Article 55-2, paragraph (1)" in paragraph (2) of that Article with "Article 55-2, 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 53 of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in paragraphs (8) and (10))", the phrase "Article 55-2, paragraph (6)" in paragraph (8) of that Article with "Article 55-2, paragraph (6) of the Former Act on Special Measures Concerning Taxation Kept in Force", and the phrase "Article 55-2, paragraph (8)" in paragraph (10) of that Article with "Article 55-2, paragraph (8) of the Former Act on Special Measures Concerning Taxation Kept in Force".
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で、施行日前に受けた旧租税特別措置法第六十八条の四十三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ものが施行日以後に終了する各連結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六十八条の四十三の二の規定は、なおその効力を有する。この場合において、同条第一項中「第二条第六項」とあるのは「第二条第七項」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「第五十五条の二第一項」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)附則第五十三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十一条の規定による改正前の租税特別措置法(第八項及び第十項において「旧効力措置法」という。)第五十五条の二第一項」と、同条第八項中「第五十五条の二第六項」とあるのは「旧効力措置法第五十五条の二第六項」と、同条第十項中「第五十五条の二第八項」とあるのは「旧効力措置法第五十五条の二第八項」とする。