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Supplementary Provisions

附　則

Supplementary Provisions, Article 1Effective Date

第一条（施行期日）

This Act comes into effect on April 1, 2020; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.

この法律は、令和二年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。

the following provisions: October 1, 2020;

次に掲げる規定　令和二年十月一日

Omitted

略

the provisions in amending (limited to the part replacing "12,500 yen" with "13,500 yen"), and the provisions of Articles 110 and of the Supplementary Provisions.

中の改正規定（「一万二千五百円」を「一万三千五百円」に改める部分に限る。）並びに附則第百十条及びの規定

the following provisions: January 1, 2021;

次に掲げる規定　令和三年一月一日

Omitted

略

the provisions in adding one Article after , the provisions amending (limited to the part amending "10,000,000 yen" to "8,000,000 yen"), the provisions amending (excluding the part renumbering as and adding one item after ), the provisions amending , the provisions amending , and the provisions amending , and the provisions of Article 74, paragraphs (1) and (3), Article 111, , and of the Supplementary Provisions.

中の次に一条を加える改正規定、の改正規定（「千万円」を「八百万円」に改める部分に限る。）、の改正規定（をとし、の次に一号を加える部分を除く。）、の改正規定、の改正規定及びの改正規定並びに附則第七十四条第一項及び第三項、第百十一条、並びにの規定

the following provisions: April 1, 2021.

次に掲げる規定　令和三年四月一日

Omitted

略

the provisions of amending , the provisions amending (excluding the part adding "electromagnetic means (" after "made in lieu of" and adding "; hereinafter the same applies in )" after "method using" in , the part concerning (a) of , the part concerning (b) of , the part adding ", to the head of the business office of said financial instruments business operator, etc.," after "the person" in , the part in replacing "submit to the head of the business office of said financial instruments business operator, etc." with "make the submission of (including the provision, by electromagnetic means in lieu of the submission of said notification of change of financial instruments business operator, etc., of the matters to be stated in said notification of change of financial instruments business operator, etc., which is made together with the presentation of the person's documents confirming address, etc. (meaning the documents confirming address, etc. prescribed in ; the same applies in ) or the transmission of the person's specified electronic certificate for signature, etc. (meaning the specified electronic certificate for signature, etc. prescribed in ; the same applies in ); hereinafter the same applies through )" and replacing "submits" with "makes the submission of", the part replacing "submitted" with "made the submission of" in , the part concerning , the part replacing "submitted" with "made the submission of" in , the part replacing "method using an electronic data processing system or any other method using information and communications technology" with "electromagnetic means" in , the part replacing "method using an electronic data processing system or any other method using information and communications technology" with "electromagnetic means" in , the part deleting "the notification of abolition of a tax-exempt account" and replacing "submitted" with "made the submission of the notification of abolition of a tax-exempt account" in , and the part replacing "平成三十五年" (the 35th year of Heisei) with "令和五年" (the 5th year of Reiwa) and "20 years of age" with "18 years of age" in ), the provisions amending , the provisions amending , and the provisions amending , and the provisions of Article 68, paragraphs (1) through (3), , and of the Supplementary Provisions.

中の改正規定、の改正規定（中「代えて行う」の下に「電磁的方法（」を、「利用する方法」の下に「をいう。以下において同じ。）」を加える部分、イに係る部分、ロに係る部分、中「者は」の下に「、当該金融商品取引業者等の営業所の長に」を加える部分、中「を、当該金融商品取引業者等の営業所の長に提出しなければ」を「の提出（当該金融商品取引業者等変更届出書の提出に代えて行う電磁的方法による当該金融商品取引業者等変更届出書に記載すべき事項の提供で、その者の住所等確認書類（に規定する住所等確認書類をいう。において同じ。）の提示又はその者の特定署名用電子証明書等（に規定する特定署名用電子証明書等をいう。において同じ。）の送信と併せて行われるものを含む。以下までにおいて同じ。）をしなければ」に、「を提出する」を「の提出をする」に改める部分、中「を提出した」を「の提出をした」に改める部分、に係る部分、中「を提出した」を「の提出をした」に改める部分、中「電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法」を「電磁的方法」に改める部分、中「電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法」を「電磁的方法」に改める部分、中「非課税口座廃止届出書を」を削り、「提出した」を「非課税口座廃止届出書の提出をした」に改める部分及び中「平成三十五年」を「令和五年」に、「二十歳」を「十八歳」に改める部分を除く。）、の改正規定、の改正規定及びの改正規定並びに附則第六十八条第一項から第三項まで、及びの規定

the following provisions: January 1, 2022;

次に掲げる規定　令和四年一月一日

Omitted

略

the provisions in amending and the provisions amending .

中の改正規定及びの改正規定

the following provisions: April 1, 2022;

次に掲げる規定　令和四年四月一日

Omitted

略

the provisions of (excluding the provisions in amending (excluding the part concerning ) and amending ), and the provisions of Articles 14 through 18, , (limited to the provisions amending ), , (limited to the provisions amending ), , , (limited to the provisions amending ), , and of the Supplementary Provisions;

の規定（中の改正規定（に係る部分を除く。）及びの改正規定を除く。）並びに附則第十四条から第十八条まで、、（の改正規定に限る。）、、（の改正規定に限る。）、、、（の改正規定に限る。）、、及びの規定

Omitted

略

the provisions in amending (limited to the part replacing "20 years of age" with "18 years of age"), and the provisions of Article 68, paragraphs (7) and and Article 87, paragraph (2) of the Supplementary Provisions;

中の改正規定（「二十歳」を「十八歳」に改める部分に限る。）並びに附則第六十八条第七項及び並びに第八十七条第二項の規定

the provisions of , and the provisions of Articles 112 through 130, , , (excluding the provisions amending and the provisions amending ), (excluding the provisions amending ), and of the Supplementary Provisions;

の規定並びに附則第百十二条から第百三十条まで、、、（の改正規定及びの改正規定を除く。）、（の改正規定を除く。）、及びの規定

Omitted

略

the provisions of ;

の規定

the provisions of ;

の規定

the provisions in amending the table in ;

中の表の改正規定

the provisions of ;

の規定

the provisions in amending ;

中の改正規定

the provisions in amending and the provisions amending (excluding the part replacing "平成三十一年十二月三十一日" (December 31 of the 31st year of Heisei) with "令和元年十二月三十一日" (December 31 of the first year of Reiwa) in ), and the provisions of Article 137 of the Supplementary Provisions;

中の改正規定及びの改正規定（中「平成三十一年十二月三十一日」を「令和元年十二月三十一日」に改める部分を除く。）並びに附則第百三十七条の規定

the provisions in amending (excluding the part replacing "平成三十五年三月三十一日" (March 31 of the 35th year of Heisei) with "令和五年三月三十一日" (March 31 of the 5th year of Reiwa) in and the part concerning ), the provisions amending (excluding the part concerning (excluding the part replacing "" with "") and the part concerning ) and the provisions amending , and the provisions of Article 138, paragraphs (1) through (4) of the Supplementary Provisions;

中の改正規定（中「平成三十五年三月三十一日」を「令和五年三月三十一日」に改める部分及びに係る部分を除く。）、の改正規定（に係る部分（「」を「」に改める部分を除く。）及びに係る部分を除く。）及びの改正規定並びに附則第百三十八条第一項から第四項までの規定

the provisions in amending and the provisions amending .

中の改正規定及びの改正規定

Omitted

略

the provisions in amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part adding "and " after ""), the provisions amending , the provisions amending , the provisions amending (limited to the part replacing "and " with ", and "), the provisions adding a heading to , the provisions adding one Article to Chapter II, Section 4, Subsection 6-2 of , the provisions deleting the heading of , the provisions amending , the provisions amending , the provisions amending and the provisions amending , and the provisions of of the Supplementary Provisions: July 1, 2020 or the date on which the provisions listed in come into effect, whichever is later;

中租税特別措置法の目次の改正規定（「」の下に「・」を加える部分に限る。）、の改正規定、の改正規定、の改正規定（「及び」を「、及び」に改める部分に限る。）、に見出しを付する改正規定、第二章第四節第六款の二に一条を加える改正規定、の見出しを削る改正規定、の改正規定、の改正規定、の改正規定及びの改正規定並びにの規定　令和二年七月一日又はに掲げる規定の施行の日のいずれか遅い日

the provisions in adding one Article after , the provisions adding one Article after , the provisions adding one Article after , the provisions amending (limited to the part adding ", " after "") and the provisions amending (limited to the part adding ", " after ""): the date on which the comes into effect;

中の次に一条を加える改正規定、の次に一条を加える改正規定、の次に一条を加える改正規定、の改正規定（「」の下に「、」を加える部分に限る。）及びの改正規定（「」の下に「、」を加える部分に限る。）　の施行の日

the provisions in amending , the provisions amending and the provisions amending , and the provisions of Articles 72, 73 and 77 of the Supplementary Provisions: the date on which the comes into effect;

中の改正規定、の改正規定及びの改正規定並びに附則第七十二条、第七十三条及び第七十七条の規定　の施行の日

the provisions in amending , the provisions amending , the provisions adding one item to , the provisions amending , the provisions amending , the provisions adding one item to and the provisions amending (excluding the part replacing "March 31, 2020" with "March 31, 2022"), and the provisions of Article 108 of the Supplementary Provisions: the date on which the comes into effect;

中の改正規定、の改正規定、に一号を加える改正規定、の改正規定、の改正規定、に一号を加える改正規定及びの改正規定（「平成三十二年三月三十一日」を「令和四年三月三十一日」に改める部分を除く。）並びに附則第百八条の規定　の施行の日

the provisions in amending (limited to the part replacing "" with ""): the date on which the comes into effect.

中の改正規定（「」を「」に改める部分に限る。）　の施行の日

Supplementary Provisions, Article 14Principles for Transitional Measures Accompanying the Revision of the Consolidated Tax Payment System

第十四条（連結納税制度の改正に伴う経過措置の原則）

Except as otherwise provided, the provisions of the Corporation Tax Act as amended by the provisions of (limited to the amending provisions listed in Article 1, item (v), (b) of the Supplementary Provisions; hereinafter the same applies in this paragraph) (hereinafter referred to as "the New Corporation Tax Act"), the Local Corporation Tax Act as amended by the provisions of (limited to the amending provisions listed in (c) of that item; the same applies in the following paragraph) (hereinafter referred to as "the New Local Corporation Tax Law"), the Act on General Rules for National Taxes as amended by the provisions of (limited to the amending provisions listed in (f) of that item; the same applies in the following paragraph), the National Tax Collection Act as amended by the provisions of (limited to the amending provisions listed in (g) of that item; the same applies in the following paragraph), the Act on Special Measures Concerning Taxation as amended by the provisions of (hereinafter referred to as the "Act on Special Measures Concerning Taxation as Amended for 2022"), the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers as amended by the provisions of , the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake as amended by the provisions of (hereinafter referred to as the "Earthquake Tax Special Provisions Law as Amended for 2022") and the Act Partially Amending the Income Tax Act, etc. as amended by the provisions of (limited to the amending provisions listed in (t) of that item; the same applies in the following paragraph) apply to corporation tax on the income for business years of a corporation (including an association or foundation without juridical personality; the same applies in the following paragraph and of the Supplementary Provisions) beginning on or after April 1, 2022 (excluding a business year of a consolidated subsidiary corporation prescribed in prior to the amendment by the provisions of (hereinafter referred to as "the Former Corporation Tax Act") (hereinafter referred to as a "consolidated subsidiary corporation" up to of the Supplementary Provisions) for which the consolidated parent corporation business year (meaning the consolidated parent corporation business year prescribed in of the Former Corporation Tax Act; hereinafter the same applies up to of the Supplementary Provisions) began before that date (hereinafter referred to as a "former business year" in this Article)), and to local corporation tax on the base corporation tax amount for taxable business years beginning on or after that date (excluding former business years).

別段の定めがあるものを除き、の規定（附則第一条第五号ロに掲げる改正規定に限る。以下この項において同じ。）による改正後の法人税法（以下「新法人税法」という。）、の規定（同号ハに掲げる改正規定に限る。次項において同じ。）による改正後の地方法人税法（以下「新地方法人税法」という。）、の規定（同号ヘに掲げる改正規定に限る。次項において同じ。）による改正後の国税通則法、の規定（同号トに掲げる改正規定に限る。次項において同じ。）による改正後の国税徴収法、の規定による改正後の租税特別措置法（以下「四年新措置法」という。）、の規定による改正後の電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律、の規定による改正後の東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（以下「四年新震災特例法」という。）及びの規定（同号ネに掲げる改正規定に限る。次項において同じ。）による改正後の所得税法等の一部を改正する法律の規定は、法人（人格のない社団等を含む。次項及びにおいて同じ。）の令和四年四月一日以後に開始する事業年度（の規定による改正前の法人税法（以下「旧法人税法」という。）に規定する連結子法人（以下までにおいて「連結子法人」という。）の連結親法人事業年度（に規定する連結親法人事業年度をいう。以下までにおいて同じ。）が同日前に開始した事業年度（以下この条において「旧事業年度」という。）を除く。）の所得に対する法人税及び同日以後に開始する課税事業年度（旧事業年度を除く。）の基準法人税額に対する地方法人税について適用する。

Except as otherwise provided, with regard to corporation tax on the income for business years (including former business years) of a corporation beginning before April 1, 2022, corporation tax on the consolidated income (meaning the consolidated income prescribed in of the Former Corporation Tax Act; hereinafter the same applies up to of the Supplementary Provisions) for consolidated business years (meaning the consolidated business years prescribed in of the Former Corporation Tax Act; hereinafter the same applies up to of the Supplementary Provisions) of a consolidated corporation (meaning a consolidated corporation prescribed in of the Former Corporation Tax Act; hereinafter the same applies up to of the Supplementary Provisions) for which the consolidated parent corporation business year began before that date, and local corporation tax on the base corporation tax amount for taxable business years (including former business years) of a corporation beginning before that date, the provisions of the Former Corporation Tax Act, the Local Corporation Tax Act prior to the amendment by the provisions of (hereinafter referred to as "the Former Local Corporation Tax Law"), the Act on General Rules for National Taxes prior to the amendment by the provisions of , the National Tax Collection Act prior to the amendment by the provisions of , the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of (hereinafter referred to as the "Act on Special Measures Concerning Taxation Before the 2022 Changes"), the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity prior to the amendment by the provisions of (limited to the amending provisions listed in Article 1, item (v), (j) of the Supplementary Provisions), the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. prior to the amendment by the provisions of (limited to the amending provisions listed in (k) of that item), the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers prior to the amendment by the provisions of , the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake prior to the amendment by the provisions of (hereinafter referred to as the "Earthquake Tax Special Provisions Law Before the 2022 Changes") and the Act Partially Amending the Income Tax Act, etc. prior to the amendment by the provisions of remain in force.

別段の定めがあるものを除き、法人の令和四年四月一日前に開始した事業年度（旧事業年度を含む。）の所得に対する法人税及び連結法人（に規定する連結法人をいう。以下までにおいて同じ。）の連結親法人事業年度が同日前に開始した連結事業年度（に規定する連結事業年度をいう。以下までにおいて同じ。）の連結所得（に規定する連結所得をいう。以下までにおいて同じ。）に対する法人税並びに法人の同日前に開始した課税事業年度（旧事業年度を含む。）の基準法人税額に対する地方法人税については、旧法人税法、の規定による改正前の地方法人税法（以下「旧地方法人税法」という。）、の規定による改正前の国税通則法、の規定による改正前の国税徴収法、の規定による改正前の租税特別措置法（以下「四年旧措置法」という。）、の規定（附則第一条第五号ヌに掲げる改正規定に限る。）による改正前の外国居住者等の所得に対する相互主義による所得税等の非課税等に関する法律、の規定（同号ルに掲げる改正規定に限る。）による改正前の租税条約等の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律、の規定による改正前の電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律、の規定による改正前の東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（以下「四年旧震災特例法」という。）及びの規定による改正前の所得税法等の一部を改正する法律の規定は、なおその効力を有する。

Supplementary Provisions, Article 54Principles for Transitional Measures Concerning Special Provisions on Income Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation

第五十四条（租税特別措置法の一部改正に伴う所得税の特例に関する経過措置の原則）

Except as otherwise provided, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended by the provisions of (hereinafter referred to as "the New Act on Special Measures Concerning Taxation") apply to income tax for 2020 and subsequent years, and the provisions then in force continue to govern income tax for 2019 and prior years.

別段の定めがあるものを除き、の規定による改正後の租税特別措置法（以下「新租税特別措置法」という。）第二章の規定は、令和二年分以後の所得税について適用し、令和元年分以前の所得税については、なお従前の例による。

Supplementary Provisions, Article 55Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Advanced Energy Conservation Promotion Equipment, etc. Is Acquired

第五十五条（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所得税額の特別控除に関する経過措置）

The provisions of Article 10-2 of the New Act on Special Measures Concerning Taxation apply to advanced energy conservation promotion equipment, etc. prescribed in paragraph (1) of that Article that an individual acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern advanced energy conservation promotion equipment, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that an individual acquired, manufactured or constructed before the Effective Date.

新租税特別措置法第十条の二の規定は、個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高度省エネルギー増進設備等について適用し、個人が施行日前に取得又は製作若しくは建設をしたに規定する高度省エネルギー増進設備等については、なお従前の例による。

Supplementary Provisions, Article 56Transitional Measures Concerning Special Income Tax Credit Where the Number of Employees Has Increased in Areas for Improving Regional Vitality, etc.

第五十六条（地方活力向上地域等において雇用者の数が増加した場合の所得税額の特別控除に関する経過措置）

The provisions of Article 10-5 of the New Act on Special Measures Concerning Taxation apply to income tax of an individual for 2020 and subsequent years (excluding years subject to the special provision), and the provisions then in force continue to govern income tax of an individual for 2019 and prior years (including years subject to the special provision).

の規定は、個人の令和二年分以後の年分（特例対象年分を除く。）の所得税について適用し、個人の令和元年分以前の年分（特例対象年分を含む。）の所得税については、なお従前の例による。

The term "years subject to the special provision" referred to in the preceding paragraph means 2020 and subsequent years of an individual who obtained the certification referred to in before the Effective Date (excluding, in the case where that individual obtains the certification under or the certification of a change under on or after the Effective Date, the year that includes the day on which the individual obtains that certification and subsequent years).

前項に規定する特例対象年分とは、施行日前にの認定を受けた個人の令和二年分以後の年分（当該個人が施行日以後にの認定又はの規定による変更の認定を受ける場合におけるこれらの認定を受ける日の属する年分以後の年分を除く。）をいう。

With regard to the application of the provisions of Article 10-5, paragraph (3), item (vii), (b) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2021 to an individual who is a small and medium sized business owner prescribed in , the phrase "Act on Improvement of Personnel Management and Conversion of Employment Status for Part-Time Workers and Fixed-Term Workers" in (b) of is deemed to be replaced with "Act on Improvement, etc. of Employment Management for Part-Time Workers prior to the amendment by the provisions of , which remains in force pursuant to the provisions of ", and the phrase "" with "".

個人でに規定する中小事業主であるものに対する施行日から令和三年三月三十一日までの間におけるロの規定の適用については、ロ中「短時間労働者及び有期雇用労働者の雇用管理の改善等に関する法律」とあるのは「の規定によりなおその効力を有するものとされるの規定による改正前の短時間労働者の雇用管理の改善等に関する法律」と、「」とあるのは「」とする。

Supplementary Provisions, Article 57Transitional Measures Concerning Special Income Tax Credit Where Salaries, etc. Are Raised and Capital Investment Is Made, etc.

第五十七条（給与等の引上げ及び設備投資を行った場合等の所得税額の特別控除に関する経過措置）

The provisions of Article 10-5-4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to income tax for 2021 and subsequent years, and the provisions then in force continue to govern income tax for 2020 and prior years.

の規定は、令和三年分以後の所得税について適用し、令和二年分以前の所得税については、なお従前の例による。

Supplementary Provisions, Article 58Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Innovative Information Industry Utilization Equipment Is Acquired

第五十八条（革新的情報産業活用設備を取得した場合の特別償却又は所得税額の特別控除に関する経過措置）

The provisions then in force continue to govern innovative information industry utilization equipment prescribed in of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date, and innovative information industry utilization equipment prescribed in that an individual who obtained the certification referred to in before the Effective Date acquires or manufactures during the period from the Effective Date to March 31, 2021 in order to use it for innovative data industry utilization prescribed in of the Former Act on Special Measures Concerning Taxation carried out in accordance with the certified innovative data industry utilization plan prescribed in pertaining to that certification.

個人が施行日前に取得又は製作をしたに規定する革新的情報産業活用設備及び施行日前にの認定を受けた個人が当該認定に係るに規定する認定革新的データ産業活用計画に従って実施されるに規定する革新的データ産業活用の用に供するために施行日から令和三年三月三十一日までの間に取得又は製作をするに規定する革新的情報産業活用設備については、なお従前の例による。

Supplementary Provisions, Article 59Transitional Measures Concerning Special Provisions on the Amount of Special Credit Deducted from Income Tax

第五十九条（所得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）

The provisions of Article 10-6, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to income tax for 2021 and subsequent years, and the provisions then in force continue to govern income tax for 2020 and prior years.

新租税特別措置法第十条の六第五項の規定は、令和三年分以後の所得税について適用し、令和二年分以前の所得税については、なお従前の例による。

With regard to the application of the provisions of Article 10-6 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 (ix) of the Supplementary Provisions, the terms listed in the middle column of the following table in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms listed in the right-hand column of that table.

Paragraph (1), item (xi)paragraph (1) of the preceding Article
and (xiv)(xiii) the provisions of : the amount obtained by deducting, from the maximum tax credit prescribed in , the amount that cannot be fully deducted even through the deduction under the provisions of (xiv) beyond what is listed in , provisions specified by Cabinet Order as provisions that prescribe special provisions concerning the calculation of the amount of income tax: the amount specified by Cabinet Order as being similar to the amounts specified in the respective items(xiii) beyond what is listed in , provisions specified by Cabinet Order as provisions that prescribe special provisions concerning the calculation of the amount of income tax: the amount specified by Cabinet Order as being similar to the amounts specified in the respective items
Paragraph (5), or or
Paragraph (5), item (i)Article 10-5-4, paragraph (3), item (v)
Paragraph (5), item (ii)
Paragraph (6), Article 10-4, paragraph (6) and paragraph (6) of the preceding Articleand Article 10-4, paragraph (6)

施行日から附則第一条第九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十条の六の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。

第一項第十一号前条第一項
及び第十四号十三　の規定　に規定する税額控除限度額のうちの規定による控除をしても控除しきれない金額を控除した金額 十四　に掲げるもののほか、所得税の額の計算に関する特例を定めている規定として政令で定める規定　当該各号に定める金額に類するものとして政令で定める金額十三　に掲げるもののほか、所得税の額の計算に関する特例を定めている規定として政令で定める規定　当該各号に定める金額に類するものとして政令で定める金額
第五項、又は又は
第五項第一号第十条の五の四第三項第五号
第五項第二号
第六項、第十条の四第六項及び前条第六項及び第十条の四第六項

Supplementary Provisions, Article 60Transitional Measures Concerning Depreciation by Individuals

第六十条（個人の減価償却に関する経過措置）

The provisions of Article 11, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning of the table in that paragraph) apply to specified equipment, etc. prescribed in paragraph (1) of that Article for which an individual makes an acquisition, etc. (meaning acquisition, manufacture or construction; hereinafter the same applies in this paragraph and paragraph (4)) on or after the Effective Date, and the provisions then in force continue to govern specified equipment, etc. prescribed in of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date.

新租税特別措置法第十一条第一項（同項の表のに係る部分に限る。）の規定は、個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。以下この項及び第四項において同じ。）をする同条第一項に規定する特定設備等について適用し、個人が施行日前に取得等をしたに規定する特定設備等については、なお従前の例による。

The provisions then in force continue to govern buildings, etc. conforming to earthquake-resistance standards prescribed in of the Former Act on Special Measures Concerning Taxation that an individual acquired or constructed on or before the day on which the five years prescribed in elapse.

個人がに規定する五年を経過する日以前に取得又は建設をしたに規定する耐震基準適合建物等については、なお従前の例による。

The provisions of Article 13 of the New Act on Special Measures Concerning Taxation apply to income tax for 2021 and subsequent years, and the provisions then in force continue to govern income tax for 2020 and prior years.

の規定は、令和三年分以後の所得税について適用し、令和二年分以前の所得税については、なお従前の例による。

With regard to assets for company-led childcare facilities prescribed in of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date, the provisions of remain in force.

個人が施行日前に取得等をしたに規定する企業主導型保育施設用資産については、の規定は、なおその効力を有する。

With regard to the application of the provisions of Article 19 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 (ix) of the Supplementary Provisions, the phrase ", Article 10-5-4-2 or" in item (i) of that Article is deemed to be replaced with "or".

施行日から附則第一条第九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十九条の規定の適用については、同条第一号中「、第十条の五の四の二又は」とあるのは、「又は」とする。

Supplementary Provisions, Article 61Transitional Measures Concerning Reserve for Specified Disaster Prevention

第六十一条（特定災害防止準備金に関する経過措置）

The provisions of Article 20, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to income tax for 2021 and subsequent years, and the provisions then in force continue to govern income tax for 2020 and prior years.

新租税特別措置法第二十条第一項の規定は、令和三年分以後の所得税について適用し、令和二年分以前の所得税については、なお従前の例による。

Supplementary Provisions, Article 62Transitional Measures Concerning Special Provisions on Inclusion in Necessary Expenses of the Acquisition Cost of Low-Value Depreciable Assets of Small and Medium Sized Business Operators

第六十二条（中小事業者の少額減価償却資産の取得価額の必要経費算入の特例に関する経過措置）

The provisions of Article 28-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to low-value depreciable assets prescribed in that paragraph that a small and medium sized business operator prescribed in that paragraph acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern low-value depreciable assets prescribed in that a small and medium sized business operator prescribed in of the Former Act on Special Measures Concerning Taxation acquired, manufactured or constructed before the Effective Date.

新租税特別措置法第二十八条の二第一項の規定は、同項に規定する中小事業者が施行日以後に取得又は製作若しくは建設をする同項に規定する少額減価償却資産について適用し、に規定する中小事業者が施行日前に取得又は製作若しくは建設をしたに規定する少額減価償却資産については、なお従前の例による。

Supplementary Provisions, Article 63Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals

第六十三条（個人の譲渡所得の課税の特例に関する経過措置）

The provisions then in force continue to govern transfers of land, etc. listed in and of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.

個人が施行日前に行った及びに掲げる土地等の譲渡については、なお従前の例による。

The provisions of Articles 33 and 33-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 33, paragraph (1), items (iii)-2 and (iii)-3 of the New Act on Special Measures Concerning Taxation) apply to compensation prescribed in item (iii)-2 or (iii)-3 of that paragraph that an individual obtains on or after the Effective Date, and the provisions then in force continue to govern compensation prescribed in or of the Former Act on Special Measures Concerning Taxation that an individual obtained before the Effective Date.

新租税特別措置法第三十三条及び第三十三条の四（新租税特別措置法第三十三条第一項第三号の二及び第三号の三に係る部分に限る。）の規定は、個人が施行日以後に取得する同項第三号の二又は第三号の三に規定する補償金について適用し、個人が施行日前に取得した又はに規定する補償金については、なお従前の例による。

The provisions of Articles 33 and 33-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 33, paragraph (3), item (ii) of the New Act on Special Measures Concerning Taxation) apply to consideration or compensation prescribed in that item that an individual obtains in connection with the expropriation of an asset prescribed in that item, or its becoming necessary to demolish or remove that asset, on or after the Effective Date, and the provisions then in force continue to govern consideration or compensation prescribed in of the Former Act on Special Measures Concerning Taxation that an individual obtained in connection with the expropriation of an asset prescribed in , or its having become necessary to demolish or remove that asset, before the Effective Date.

新租税特別措置法第三十三条及び第三十三条の四（新租税特別措置法第三十三条第三項第二号に係る部分に限る。）の規定は、施行日以後に同号に規定する資産につき収用をし、又は取壊し若しくは除去をしなければならなくなることに伴い個人が取得する同号に規定する対価又は補償金について適用し、施行日前にに規定する資産につき収用をし、又は取壊し若しくは除去をしなければならなくなったことに伴い個人が取得したに規定する対価又は補償金については、なお従前の例による。

The provisions of Articles 33 and 33-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 33, paragraph (3), item (iii) of the New Act on Special Measures Concerning Taxation) apply to compensation prescribed in that item that an individual obtains in connection with the removal of an asset prescribed in that item on or after the Effective Date, and the provisions then in force continue to govern compensation prescribed in of the Former Act on Special Measures Concerning Taxation that an individual obtained in connection with the removal of an asset prescribed in before the Effective Date.

新租税特別措置法第三十三条及び第三十三条の四（新租税特別措置法第三十三条第三項第三号に係る部分に限る。）の規定は、施行日以後に同号に規定する資産が除却されることに伴い個人が取得する同号に規定する補償金について適用し、施行日前にに規定する資産が除却されたことに伴い個人が取得したに規定する補償金については、なお従前の例による。

The provisions of Articles 33 and 33-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 33, paragraph (3), item (iv) of the New Act on Special Measures Concerning Taxation) apply to consideration or compensation prescribed in that item that an individual obtains in connection with a decrease in the value of a right prescribed in that item, or the extinguishment of a right prescribed in that item, on or after the Effective Date.

新租税特別措置法第三十三条及び第三十三条の四（新租税特別措置法第三十三条第三項第四号に係る部分に限る。）の規定は、施行日以後に同号に規定する権利の価値が減少し、又は同号に規定する権利が消滅することに伴い個人が取得する同号に規定する対価又は補償金について適用する。

The provisions of Articles 33-2 and 33-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 33-2, paragraph (1), item (i) of the New Act on Special Measures Concerning Taxation) apply to assets of the same type as the assets prescribed in that item or as the spouse's right of residence pertaining to those assets, or other assets that are to replace them, that an individual acquires on or after the Effective Date, and the provisions then in force continue to govern assets of the same type as the assets prescribed in of the Former Act on Special Measures Concerning Taxation that an individual acquired before the Effective Date.

新租税特別措置法第三十三条の二及び第三十三条の四（新租税特別措置法第三十三条の二第一項第一号に係る部分に限る。）の規定は、個人が施行日以後に取得する同号に規定する資産又は当該資産に係る配偶者居住権と同種の資産その他のこれらに代わるべき資産について適用し、個人が施行日前に取得したに規定する資産と同種の資産については、なお従前の例による。

The provisions of Article 33-3, paragraphs (2) and (3) of the New Act on Special Measures Concerning Taxation apply to transfers of assets prescribed in paragraph (2) of that Article that an individual makes on or after the Effective Date, and the provisions then in force continue to govern transfers of assets prescribed in of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.

新租税特別措置法第三十三条の三第二項及び第三項の規定は、個人が施行日以後に行う同条第二項に規定する資産の譲渡について適用し、個人が施行日前に行ったに規定する資産の譲渡については、なお従前の例による。

The provisions of Article 33-3, paragraphs (4) and (5) of the New Act on Special Measures Concerning Taxation apply to transfers of assets prescribed in paragraph (4) of that Article that an individual makes on or after the Effective Date, and the provisions then in force continue to govern transfers of assets prescribed in of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.

新租税特別措置法第三十三条の三第四項及び第五項の規定は、個人が施行日以後に行う同条第四項に規定する資産の譲渡について適用し、個人が施行日前に行ったに規定する資産の譲渡については、なお従前の例による。

The provisions of Articles 37 through 37-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning and of the table in Article 37, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to a transfer of assets listed in the left-hand column of or of that table that an individual makes on or after the Effective Date, in the case where that individual acquires (including construction and manufacture; hereinafter the same applies in this paragraph) assets listed in the right-hand column of those items on or after the Effective Date, and the provisions then in force continue to govern transfers in the case where an individual made a transfer of assets listed in the left-hand column of or of the table in of the Former Act on Special Measures Concerning Taxation before the Effective Date, and in the case where an individual makes a transfer of those assets on or after the Effective Date and that individual acquired assets listed in the right-hand column of those items before the Effective Date.

新租税特別措置法第三十七条から第三十七条の四まで（新租税特別措置法第三十七条第一項の表の及びに係る部分に限る。）の規定は、個人が施行日以後に同表の又はの上欄に掲げる資産の譲渡をし、かつ、当該個人が施行日以後にこれらの号の下欄に掲げる資産の取得（建設及び製作を含む。以下この項において同じ。）をする場合における当該譲渡について適用し、個人が施行日前にの表の又はの上欄に掲げる資産の譲渡をした場合及び個人が施行日以後にこれらの資産の譲渡をし、かつ、当該個人が施行日前にこれらの号の下欄に掲げる資産の取得をした場合におけるこれらの譲渡については、なお従前の例による。

The provisions then in force continue to govern transfers of assets listed in the left-hand column of of the table in of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.

個人が施行日前に行ったの表のの上欄に掲げる資産の譲渡については、なお従前の例による。

Supplementary Provisions, Article 64Adjustment Provisions Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation

第六十四条（租税特別措置法の一部改正に伴う調整規定）

If the date on which the provisions listed in come into effect is after July 1, 2020, the phrase "July 1, 2020" in the provisions of adding one Article to Chapter II, Section 4, Subsection 6-2 of the Act on Special Measures Concerning Taxation is deemed to be replaced with "the date on which the provisions listed in come into effect".

に掲げる規定の施行の日が令和二年七月一日後である場合には、のうち租税特別措置法第二章第四節第六款の二に一条を加える改正規定中「令和二年七月一日」とあるのは、「に掲げる規定の施行の日」とする。

Supplementary Provisions, Article 65Transitional Measures Concerning Special Provisions on Withholding at the Source, etc. on Income, etc. from Transfers of Listed Shares, etc. Held in a Specified Account

第六十五条（特定口座内保管上場株式等の譲渡による所得等に対する源泉徴収等の特例に関する経過措置）

The provisions of Article 37-11-4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to a written notification choosing withholding for a specified account prescribed in that paragraph for which the submission prescribed in that paragraph is made on or after the Effective Date, and the provisions then in force continue to govern a written notification choosing withholding for a specified account prescribed in of the Former Act on Special Measures Concerning Taxation that was submitted before the Effective Date.

新租税特別措置法第三十七条の十一の四第一項の規定は、施行日以後に同項に規定する提出をする同項に規定する特定口座源泉徴収選択届出書について適用し、施行日前に提出したに規定する特定口座源泉徴収選択届出書については、なお従前の例による。

The provisions then in force continue to govern the provision by electronic or magnetic means prescribed in of the Former Act on Special Measures Concerning Taxation that a resident or a nonresident who has a permanent establishment referred to in made before the Effective Date.

の居住者又は恒久的施設を有する非居住者が施行日前に行ったに規定する電磁的方法による提供については、なお従前の例による。

Supplementary Provisions, Article 66Transitional Measures Concerning Special Provisions on Calculation of Income and Withholding at the Source, etc. for Dividends and Similar Income in a Withholding-Selected Account

第六十六条（源泉徴収選択口座内配当等に係る所得計算及び源泉徴収等の特例に関する経過措置）

The provisions of Article 37-11-6, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to the submission of a written notification of commencement of acceptance of dividends and similar income in a withholding-selected account prescribed in that paragraph made on or after the Effective Date, and the provisions then in force continue to govern the submission of a written notification of commencement of acceptance of dividends and similar income in a withholding-selected account prescribed in of the Former Act on Special Measures Concerning Taxation made before the Effective Date.

新租税特別措置法第三十七条の十一の六第二項の規定は、施行日以後に行う同項に規定する源泉徴収選択口座内配当等受入開始届出書の提出について適用し、施行日前に行ったに規定する源泉徴収選択口座内配当等受入開始届出書の提出については、なお従前の例による。

The provisions then in force continue to govern the provision by electronic or magnetic means prescribed in of the Former Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to the second sentence of of the Former Act on Special Measures Concerning Taxation that a resident or a nonresident who has a permanent establishment referred to in made before the Effective Date.

の居住者又は恒久的施設を有する非居住者が施行日前に行った後段において準用するに規定する電磁的方法による提供については、なお従前の例による。

Supplementary Provisions, Article 67Transitional Measures Concerning Deduction, etc. of Amounts Required for Acquisition of Shares Issued by Specified Small and Medium-Sized Companies

第六十七条（特定中小会社が発行した株式の取得に要した金額の控除等に関する経過措置）

The provisions of Articles 37-13 and 37-13-2 of the New Act on Special Measures Concerning Taxation apply to specified shares specified in Article 37-13, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation that an individual acquires by payment on or after the Effective Date, and the provisions then in force continue to govern specified shares specified in of the Former Act on Special Measures Concerning Taxation that an individual acquired by payment before the Effective Date.

新租税特別措置法第三十七条の十三及び第三十七条の十三の二の規定は、個人が施行日以後に払込みにより取得をする新租税特別措置法第三十七条の十三第一項第二号に定める特定株式について適用し、個人が施行日前に払込みにより取得をしたに定める特定株式については、なお従前の例による。

Supplementary Provisions, Article 68Transitional Measures Concerning Tax Exemption for Capital Gains, etc. on Small-Amount Listed Shares, etc. in a Tax-Exempt Account

第六十八条（非課税口座内の少額上場株式等に係る譲渡所得等の非課税に関する経過措置）

The provisions then in force continue to govern the submission prescribed in of the Former Act on Special Measures Concerning Taxation of the written applications referred to in the items of , the provision of the application particulars prescribed in pertaining to that submission, and the delivery of the documents or written documents prescribed in , made before April 1, 2021.

令和三年四月一日前に行われた各号の申請書のに規定する提出、当該提出に係るに規定する申請事項の提供及びに規定する書類又は書面の交付については、なお従前の例による。

The provisions then in force continue to govern the submission prescribed in of the Former Act on Special Measures Concerning Taxation of a written notification of opening of a tax-exempt account prescribed in to which is attached a certificate of eligibility for tax exemption prescribed in that was delivered pursuant to the provisions of the preceding paragraph, and the provision of the matters prescribed in by the head of the business office of the financial instruments business operator, etc. referred to in that received the submission of that certificate of eligibility for tax exemption.

前項の規定により交付されたに規定する非課税適用確認書を添付したに規定する非課税口座開設届出書のに規定する提出及び当該非課税適用確認書の提出を受けたの金融商品取引業者等の営業所の長のに規定する事項の提供については、なお従前の例による。

The provisions of Article 37-14, paragraph (13) of the New Act on Special Measures Concerning Taxation apply to a written notification of change of financial instruments business operator, etc. prescribed in that paragraph for which the submission prescribed in that paragraph is made on or after the Effective Date, and the provisions then in force continue to govern a written notification of change of financial instruments business operator, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that was submitted before the Effective Date.

新租税特別措置法第三十七条の十四第十三項の規定は、施行日以後に同項に規定する提出をする同項に規定する金融商品取引業者等変更届出書について適用し、施行日前に提出したに規定する金融商品取引業者等変更届出書については、なお従前の例による。

With regard to the application of the provisions of Article 37-14, paragraph (18) of the Act on Special Measures Concerning Taxation as amended by the provisions of (excluding the provisions listed in Article 1, item (iii), (b) of the Supplementary Provisions) during the period from the Effective Date to March 31, 2021, the phrase "paragraph (16)" in that paragraph is deemed to be replaced with "paragraph (21)", and the phrase "paragraph (15)" with "paragraph (20)".

施行日から令和三年三月三十一日までの間におけるの規定（附則第一条第三号ロに掲げる規定を除く。）による改正後の租税特別措置法第三十七条の十四第十八項の規定の適用については、同項中「第十六項」とあるのは「第二十一項」と、「第十五項」とあるのは「第二十項」とする。

The provisions of Article 37-14, paragraph (16) of the New Act on Special Measures Concerning Taxation apply to a written notification of closure of a tax-exempt account prescribed in that paragraph for which the submission prescribed in that paragraph is made on or after the Effective Date, and the provisions then in force continue to govern a written notification of closure of a tax-exempt account prescribed in of the Former Act on Special Measures Concerning Taxation that was submitted before the Effective Date.

新租税特別措置法第三十七条の十四第十六項の規定は、施行日以後に同項に規定する提出をする同項に規定する非課税口座廃止届出書について適用し、施行日前に提出したに規定する非課税口座廃止届出書については、なお従前の例による。

The provisions of Article 37-14, paragraph (28) of the New Act on Special Measures Concerning Taxation apply in the case where each year prescribed in that paragraph is 2023, and the provisions then in force continue to govern the case where each year prescribed in of the Former Act on Special Measures Concerning Taxation is 2022 or a prior year.

新租税特別措置法第三十七条の十四第二十八項の規定は、同項に規定する各年が令和五年である場合について適用し、に規定する各年が令和四年以前である場合については、なお従前の例による。

If, on January 1, 2023, a resident or a nonresident who has a permanent establishment who is 19 or 20 years of age has opened a minor's account prescribed in Article 37-14-2, paragraph (5), item (i) of the New Act on Special Measures Concerning Taxation, the provisions of Article 37-14, paragraph (28) of the New Act on Special Measures Concerning Taxation apply by deeming that person to be a resident or a nonresident who has a permanent establishment who is 18 years of age on that date.

令和五年一月一日において、十九歳又は二十歳である居住者又は恒久的施設を有する非居住者が新租税特別措置法第三十七条の十四の二第五項第一号に規定する未成年者口座を開設している場合には、これらの者を同日において十八歳である居住者又は恒久的施設を有する非居住者とみなして、新租税特別措置法第三十七条の十四第二十八項の規定を適用する。

Supplementary Provisions, Article 69Transitional Measures Concerning Tax Exemption for Capital Gains, etc. on Small-Amount Listed Shares, etc. in a Minor's Account

第六十九条（未成年者口座内の少額上場株式等に係る譲渡所得等の非課税に関する経過措置）

The provisions of Article 37-14-2, paragraph (20) of the New Act on Special Measures Concerning Taxation apply to a written notification of closure of a minor's account prescribed in that paragraph for which the submission prescribed in that paragraph is made on or after the Effective Date, and the provisions then in force continue to govern a written notification of closure of a minor's account prescribed in of the Former Act on Special Measures Concerning Taxation that was submitted before the Effective Date.

新租税特別措置法第三十七条の十四の二第二十項の規定は、施行日以後に同項に規定する提出をする同項に規定する未成年者口座廃止届出書について適用し、施行日前に提出したに規定する未成年者口座廃止届出書については、なお従前の例による。

Supplementary Provisions, Article 70Transitional Measures Concerning Special Provisions on Taxation on Internal Dealings of Nonresidents

第七十条（非居住者の内部取引に係る課税の特例に関する経過措置）

The provisions of Article 40-3-3, paragraphs (16) and (19) of the New Act on Special Measures Concerning Taxation apply to income tax for which the time limit or date specified in the items of paragraph (16) of that Article arrives on or after the Effective Date, and the provisions then in force continue to govern income tax for which the time limit or date specified in the items of of the Former Act on Special Measures Concerning Taxation arrived before the Effective Date.

新租税特別措置法第四十条の三の三第十六項及び第十九項の規定は、施行日以後に同条第十六項各号に定める期限又は日が到来する所得税について適用し、施行日前に各号に定める期限又は日が到来した所得税については、なお従前の例による。

Supplementary Provisions, Article 71Transitional Measures Concerning Special Income Tax Credit in the Case of Having Housing Loans, etc.

第七十一条（住宅借入金等を有する場合の所得税額の特別控除に関する経過措置）

The provisions of Article 41, paragraph (21) and Article 41-3 of the New Act on Special Measures Concerning Taxation apply to transfers of assets prescribed in that paragraph that an individual makes on or after the Effective Date, and the provisions then in force continue to govern transfers of assets prescribed in of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.

新租税特別措置法第四十一条第二十一項及び第四十一条の三の規定は、個人が施行日以後に行う同項に規定する資産の譲渡について適用し、個人が施行日前に行ったに規定する資産の譲渡については、なお従前の例による。

Supplementary Provisions, Article 72Transitional Measures Concerning Special Provisions, etc. on Taxation on Miscellaneous Income, etc. from Futures Transactions

第七十二条（先物取引に係る雑所得等の課税の特例等に関する経過措置）

The provisions of Articles 41-14 and 41-15 of the New Act on Special Measures Concerning Taxation apply to cash settlement, etc. prescribed in Article 41-14, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to futures transactions prescribed in that paragraph that a resident or a nonresident who has a permanent establishment referred to in that paragraph makes on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern cash settlement, etc. prescribed in of the Former Act on Special Measures Concerning Taxation pertaining to futures transactions prescribed in that a resident or a nonresident who has a permanent establishment referred to in made before that date.

新租税特別措置法第四十一条の十四及び第四十一条の十五の規定は、新租税特別措置法第四十一条の十四第一項に規定する先物取引に係る同項に規定する差金等決済で同項の居住者又は恒久的施設を有する非居住者が附則第一条第十号に定める日以後に行うものについて適用し、に規定する先物取引に係るに規定する差金等決済での居住者又は恒久的施設を有する非居住者が同日前に行ったものについては、なお従前の例による。

Supplementary Provisions, Article 73Transitional Measures Concerning Special Provisions on Payment Reports Pertaining to Cash Settlement, etc. of Futures Transactions

第七十三条（先物取引の差金等決済に係る支払調書の特例に関する経過措置）

The provisions of Article 41-15-2 of the New Act on Special Measures Concerning Taxation apply to cash settlement, etc. of futures transactions prescribed in that Article made on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern cash settlement, etc. of futures transactions prescribed in of the Former Act on Special Measures Concerning Taxation made before that date.

新租税特別措置法第四十一条の十五の二の規定は、同条に規定する先物取引の差金等決済で附則第一条第十号に定める日以後に行われるものについて適用し、に規定する先物取引の差金等決済で同日前に行われたものについては、なお従前の例による。

With regard to cash settlement, etc. prescribed in Article 225, paragraph (1), item (xiii) of the Income Tax Act of futures transactions prescribed in Article 225, paragraph (1), item (xiii) of the Income Tax Act (limited to those pertaining to crypto assets listed in or financial indicators prescribed in ) made during the period from the date specified in Article 1, item (x) of the Supplementary Provisions to December 31, 2020, the provisions of Articles 224-5 and 225 of that Act, to the extent that they pertain to cash settlement, etc. of those futures transactions, do not apply.

附則第一条第十号に定める日から令和二年十二月三十一日までの間に行われる所得税法第二百二十五条第一項第十三号に規定する先物取引（に掲げる暗号資産又はに規定する金融指標に係るものに限る。）の所得税法第二百二十五条第一項第十三号に規定する差金等決済については、同法第二百二十四条の五及び第二百二十五条のうち当該先物取引の差金等決済に係る部分の規定は、適用しない。

Supplementary Provisions, Article 74Transitional Measures Concerning Special Provisions on Taxation Where Shares Issued by a Specified New Small and Medium-Sized Company Are Acquired

第七十四条（特定新規中小会社が発行した株式を取得した場合の課税の特例に関する経過措置）

The provisions of Article 41-19 of the New Act on Special Measures Concerning Taxation (excluding the part concerning paragraph (1), item (ii)) apply to income tax for 2021 and subsequent years, and the provisions then in force continue to govern income tax for 2020 and prior years.

新租税特別措置法第四十一条の十九（第一項第二号に係る部分を除く。）の規定は、令和三年分以後の所得税について適用し、令和二年分以前の所得税については、なお従前の例による。

The provisions of Article 41-19 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (ii)) apply to specified new shares specified in that item that an individual acquires by payment on or after the Effective Date.

新租税特別措置法第四十一条の十九（第一項第二号に係る部分に限る。）の規定は、個人が施行日以後に払込みにより取得をする同号に定める特定新規株式について適用する。

Notwithstanding the provisions of paragraph (1), with regard to the application of the provisions of Article 41-19 of the New Act on Special Measures Concerning Taxation in the case where a resident or a nonresident who has a permanent establishment acquires by payment, on or after January 1, 2021, shares issued by a domestic corporation that is a designated company prescribed in and that received the designation under during the period from April 1, 2014 to March 31, 2021, and holds those shares on December 31 of that year (or, if the person dies or makes a departure from Japan prescribed in Article 2, paragraph (1), item (xlii) of the Income Tax Act during the year, at the time of that death or departure), the phrase "8,000,000 yen" in paragraph (1) of that Article is deemed to be replaced with "10,000,000 yen".

第一項の規定にかかわらず、居住者又は恒久的施設を有する非居住者が、内国法人のうち、に規定する指定会社で平成二十六年四月一日から令和三年三月三十一日までの間にの規定による指定を受けたものにより発行される株式を同年一月一日以後に払込みにより取得をし、かつ、当該株式をその年十二月三十一日（その者が年の中途において死亡し、又は所得税法第二条第一項第四十二号に規定する出国をした場合には、その死亡又は出国の時）において有する場合における新租税特別措置法第四十一条の十九の規定の適用については、同条第一項中「八百万円」とあるのは、「千万円」とする。

Supplementary Provisions, Article 75Transitional Measures Concerning Special Income Tax Credit Where New Construction, etc. of a Certified House Is Carried Out

第七十五条（認定住宅の新築等をした場合の所得税額の特別控除に関する経過措置）

The provisions of Article 41-19-4, paragraphs (13) and (14) of the New Act on Special Measures Concerning Taxation apply to transfers of assets prescribed in paragraph (13) of that Article that an individual makes on or after the Effective Date, and the provisions then in force continue to govern transfers of assets prescribed in of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.

新租税特別措置法第四十一条の十九の四第十三項及び第十四項の規定は、個人が施行日以後に行う同条第十三項に規定する資産の譲渡について適用し、個人が施行日前に行ったに規定する資産の譲渡については、なお従前の例による。

Supplementary Provisions, Article 76Transitional Measures Concerning Special Provisions on Calculation of the Amount of Foreign-Source Income

第七十六条（国外所得金額の計算の特例に関する経過措置）

The provisions of Article 40-3-3, paragraphs (16) and (19) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 41-19-5, paragraph (13) of the New Act on Special Measures Concerning Taxation apply to income tax for which the time limit or date specified in the items of paragraph (16) of that Article arrives on or after the Effective Date, and the provisions then in force continue to govern income tax for which the time limit or date specified in the items of of the Former Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to of the Former Act on Special Measures Concerning Taxation arrived before the Effective Date.

新租税特別措置法第四十一条の十九の五第十三項において準用する新租税特別措置法第四十条の三の三第十六項及び第十九項の規定は、施行日以後に同条第十六項各号に定める期限又は日が到来する所得税について適用し、施行日前ににおいて準用する各号に定める期限又は日が到来した所得税については、なお従前の例による。

Supplementary Provisions, Article 77Transitional Measures Concerning Special Provisions on Taxation of Interest on Margin for Over-the-Counter Derivatives Transactions of Foreign Financial Institutions, etc.

第七十七条（外国金融機関等の店頭デリバティブ取引の証拠金に係る利子の課税の特例に関する経過措置）

The provisions of Article 42 of the New Act on Special Measures Concerning Taxation apply to interest prescribed in paragraph (1) of that Article on margin prescribed in Article 42, paragraph (1) or (2) of the New Act on Special Measures Concerning Taxation that a foreign financial institution, etc. (meaning a foreign financial institution, etc. prescribed in Article 42, paragraph (4), item (i) of the Act on Special Measures Concerning Taxation; hereinafter the same applies in this Article) or a foreign financial instruments clearing organization (meaning a foreign financial instruments clearing organization prescribed in item (v) of that paragraph; hereinafter the same applies in this Article) is to receive on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern interest prescribed in on margin prescribed in or of the Former Act on Special Measures Concerning Taxation that a foreign financial institution, etc. or a foreign financial instruments clearing organization was to receive before that date.

新租税特別措置法第四十二条の規定は、外国金融機関等（租税特別措置法第四十二条第四項第一号に規定する外国金融機関等をいう。以下この条において同じ。）又は外国金融商品取引清算機関（同項第五号に規定する外国金融商品取引清算機関をいう。以下この条において同じ。）が附則第一条第十号に定める日以後に支払を受けるべき新租税特別措置法第四十二条第一項又は第二項に規定する証拠金の同条第一項に規定する利子について適用し、外国金融機関等又は外国金融商品取引清算機関が同日前に支払を受けるべき又はに規定する証拠金のに規定する利子については、なお従前の例による。

Supplementary Provisions, Article 78Principles for Transitional Measures Concerning Special Provisions on Corporation Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation

第七十八条（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）

Except as otherwise provided, the provisions of Chapter III of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation (including an association or foundation without juridical personality prescribed in Article 2, paragraph (2), item (ii) of the Act on Special Measures Concerning Taxation; hereinafter the same applies up to Article 91 of the Supplementary Provisions) beginning on or after the Effective Date, and to corporation tax for consolidated business years (meaning the consolidated business years prescribed in of the Former Act on Special Measures Concerning Taxation; hereinafter the same applies up to Article 107 of the Supplementary Provisions) for which the consolidated parent corporation business year (meaning the consolidated parent corporation business year prescribed in of the Former Corporation Tax Act; hereinafter the same applies in this Article) of a consolidated parent corporation (meaning a consolidated parent corporation prescribed in of the Former Act on Special Measures Concerning Taxation; hereinafter the same applies up to Article 105 of the Supplementary Provisions) or of a consolidated subsidiary corporation (meaning a consolidated subsidiary corporation prescribed in ; hereinafter the same applies up to Article 105 of the Supplementary Provisions) that has a consolidated full controlling interest (meaning a consolidated full controlling interest prescribed in ; hereinafter the same applies up to Article 105 of the Supplementary Provisions) with that consolidated parent corporation begins on or after the Effective Date, 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 for which the consolidated parent corporation business year of a consolidated parent corporation or of a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation began before the Effective Date.

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（租税特別措置法第二条第二項第二号に規定する人格のない社団等を含む。以下附則第九十一条までにおいて同じ。）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（に規定する連結親法人をいう。以下附則第百五条までにおいて同じ。）又は当該連結親法人による連結完全支配関係（に規定する連結完全支配関係をいう。以下附則第百五条までにおいて同じ。）にある連結子法人（に規定する連結子法人をいう。以下附則第百五条までにおいて同じ。）の連結親法人事業年度（に規定する連結親法人事業年度をいう。以下この条において同じ。）が施行日以後に開始する連結事業年度（に規定する連結事業年度をいう。以下附則第百七条までにおいて同じ。）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分の法人税については、なお従前の例による。

Supplementary Provisions, Article 79Transitional Measures Concerning Special Corporation Tax Credit Where Experimental Research Is Conducted

第七十九条（試験研究を行っ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 42-4, paragraph (8) 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 (ix) of the Supplementary Provisions, the phrase ", Article 42-12-5 and Article 42-12-5-2, paragraph (2)" in item (ii), (a) of that paragraph is deemed to be replaced with "and Article 42-12-5".

施行日から附則第一条第九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四第八項の規定の適用については、同項第二号イ中「、第四十二条の十二の五並びに第四十二条の十二の五の二第二項」とあるのは、「並びに第四十二条の十二の五」とする。

Supplementary Provisions, Article 80Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Advanced Energy Conservation Promotion Equipment, etc. Is Acquired

第八十条（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）

The provisions of Article 42-5 of the New Act on Special Measures Concerning Taxation apply to advanced energy conservation promotion equipment, etc. prescribed in paragraph (1) of that Article that a corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern advanced energy conservation promotion equipment, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed before the Effective Date.

新租税特別措置法第四十二条の五の規定は、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高度省エネルギー増進設備等について適用し、法人が施行日前に取得又は製作若しくは建設をしたに規定する高度省エネルギー増進設備等については、なお従前の例による。

Supplementary Provisions, Article 81Transitional Measures Concerning Special Depreciation, etc. or Special Corporation Tax Credit Where Machinery, etc. Is Acquired in a National Strategic Special Zone

第八十一条（国家戦略特別区域において機械等を取得した場合の特別償却等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 of the Former Act on Special Measures Concerning Taxation to assets for development research prescribed in that a corporation acquired or manufactured before the Effective Date, the provisions then in force continue to govern.

法人が施行日前に取得又は製作をしたに規定する開発研究用資産に係るの規定の適用については、なお従前の例による。

Supplementary Provisions, Article 82Transitional Measures Concerning Special Corporation Tax Credit Where the Number of Employees Has Increased in Areas for Improving Regional Vitality, etc.

第八十二条（地方活力向上地域等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）

The provisions of Article 42-12 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 (excluding business years subject to the special provision), and the provisions then in force continue to govern corporation tax for business years of a corporation that ended before the Effective Date (including business years subject to the special provision).

の規定は、法人の施行日以後に終了する事業年度（特例対象事業年度を除く。）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（特例対象事業年度を含む。）分の法人税については、なお従前の例による。

The term "business years subject to the special provision" referred to in the preceding paragraph means the business years ending on or after the Effective Date of a corporation that obtained the certification referred to in before the Effective Date (excluding, in the case where that corporation obtains the certification under or the certification of a change under on or after the Effective Date, the business years ending on or after the day on which it obtains that certification).

前項に規定する特例対象事業年度とは、施行日前にの認定を受けた法人の施行日以後に終了する事業年度（当該法人が施行日以後にの認定又はの規定による変更の認定を受ける場合におけるこれらの認定を受ける日以後に終了する事業年度を除く。）をいう。

With regard to the application of the provisions of Article 42-12, paragraph (5), item (vii), (b) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2021 to a corporation that is a small and medium sized business owner prescribed in , the phrase "Article 2, paragraph (1) of the Act on Improvement of Personnel Management and Conversion of Employment Status for Part-Time Workers and Fixed-Term Workers" in (b) of is deemed to be replaced with " prior to the amendment by the provisions of , which remains in force pursuant to the provisions of ".

に規定する中小事業主であるものに対する施行日から令和三年三月三十一日までの間におけるロの規定の適用については、ロ中「短時間労働者及び有期雇用労働者の雇用管理の改善等に関する法律第二条第一項」とあるのは、「の規定によりなおその効力を有するものとされるの規定による改正前の」とする。

Supplementary Provisions, Article 83Transitional Measures Concerning Special Corporation Tax Credit Where a Donation Is Made in Connection with a Donation-Utilizing Project of a Certified Local Government

第八十三条（認定地方公共団体の寄附活用事業に関連する寄附をした場合の法人税額の特別控除に関する経過措置）

The provisions of Article 42-12-2, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning specified donations prescribed in that paragraph) apply to specified donations prescribed in that paragraph that a corporation expends on or after the Effective Date, and the provisions then in force continue to govern specified donations prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation expended before the Effective Date.

新租税特別措置法第四十二条の十二の二第一項（同項に規定する特定寄附金に係る部分に限る。）の規定は、法人が施行日以後に支出する同項に規定する特定寄附金について適用し、法人が施行日前に支出したに規定する特定寄附金については、なお従前の例による。

Supplementary Provisions, Article 84Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Innovative Information Industry Utilization Equipment Is Acquired

第八十四条（革新的情報産業活用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 then in force continue to govern innovative information industry utilization equipment prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date, and innovative information industry utilization equipment prescribed in that a corporation that obtained the certification referred to in before the Effective Date acquires or manufactures during the period from the Effective Date to March 31, 2021 in order to use it for innovative data industry utilization prescribed in of the Former Act on Special Measures Concerning Taxation carried out in accordance with the certified innovative data industry utilization plan prescribed in pertaining to that certification.

法人が施行日前に取得又は製作をしたに規定する革新的情報産業活用設備及び施行日前にの認定を受けた法人が当該認定に係るに規定する認定革新的データ産業活用計画に従って実施されるに規定する革新的データ産業活用の用に供するために施行日から令和三年三月三十一日までの間に取得又は製作をするに規定する革新的情報産業活用設備については、なお従前の例による。

Supplementary Provisions, Article 85Transitional Measures Concerning Special Provisions on the Amount of Special Credit Deducted from Corporation Tax

第八十五条（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 (ix) of the Supplementary Provisions, the terms listed in the middle column of the following table in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms listed in the right-hand column of that table.

Paragraph (1), item (xv)Article 42-12-5, paragraph (1)paragraph (1) of the preceding Article
Paragraph (1), item (xvi)Article 42-12-5, paragraph (2)paragraph (2) of the preceding Article
and (xvii) the provisions of : the amount obtained by deducting, from the maximum tax credit prescribed in , the amount that cannot be fully deducted even through the deduction under the provisions of (xviii) beyond what is listed in , provisions specified by Cabinet Order as provisions that prescribe special provisions concerning the calculation of the amount of corporation tax: the amount specified by Cabinet Order as being similar to the amounts specified in the respective items(xvii) beyond what is listed in , provisions specified by Cabinet Order as provisions that prescribe special provisions concerning the calculation of the amount of corporation tax: the amount specified by Cabinet Order as being similar to the amounts specified in the respective items
Paragraph (6), or or
Article 42-12-5, paragraph (3), item (i)
Paragraph (7)Article 42-12-5, paragraph (3), item (i)
Paragraph (8), Article 42-11-2, paragraph (5) and paragraph (5) of the preceding Articleand Article 42-11-2, paragraph (5)

施行日から附則第一条第九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、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。

第一項第十五号第四十二条の十二の五第一項前条第一項
第一項第十六号第四十二条の十二の五第二項前条第二項
及び十七　の規定　に規定する税額控除限度額のうちの規定による控除をしても控除しきれない金額を控除した金額 十八　に掲げるもののほか、法人税の額の計算に関する特例を定めている規定として政令で定める規定　当該各号に定める金額に類するものとして政令で定める金額十七　に掲げるもののほか、法人税の額の計算に関する特例を定めている規定として政令で定める規定　当該各号に定める金額に類するものとして政令で定める金額
第六項、又は又は
第四十二条の十二の五第三項第一号
第七項第四十二条の十二の五第三項第一号
第八項、第四十二条の十一の二第五項及び前条第五項及び第四十二条の十一の二第五項

Supplementary Provisions, Article 86Transitional Measures Concerning Depreciation by Corporations

第八十六条（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 of the table in that paragraph) apply to specified equipment, etc. prescribed in that paragraph for which a corporation makes an acquisition, etc. (meaning acquisition, manufacture or construction; hereinafter the same applies in this Article) on or after the Effective Date, and the provisions then in force continue to govern specified equipment, etc. prescribed in of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.

新租税特別措置法第四十三条第一項（同項の表のに係る部分に限る。）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。以下この条において同じ。）をする同項に規定する特定設備等について適用し、法人が施行日前に取得等をしたに規定する特定設備等については、なお従前の例による。

The provisions then in force continue to govern buildings, etc. conforming to earthquake-resistance standards prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation acquired or constructed on or before the day on which the five years prescribed in elapse.

法人がに規定する五年を経過する日以前に取得又は建設をしたに規定する耐震基準適合建物等については、なお従前の例による。

The provisions then in force continue to govern information distribution facilitation equipment prescribed in of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.

法人が施行日前に取得等をしたに規定する情報流通円滑化設備については、なお従前の例による。

With regard to assets for company-led childcare facilities prescribed in of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date, the provisions of remain in force. In this case, the phrase "consolidated business year" in is deemed to be replaced with "consolidated business year prescribed in prior to the amendment by the provisions of (hereinafter referred to as "the Former Act on Special Measures Concerning Taxation" in )", and the phrase "" with " of the Former Act on Special Measures Concerning Taxation, which remains in force pursuant to the provisions of Article 100, paragraph (5) of the Supplementary Provisions of the Amending Act".

法人が施行日前に取得等をしたに規定する企業主導型保育施設用資産については、の規定は、なおその効力を有する。この場合において、中「連結事業年度」とあるのは「の規定による改正前の租税特別措置法（以下において「旧租税特別措置法」という。）に規定する連結事業年度」と、「」とあるのは「改正法附則第百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」とする。

With regard to the application of the provisions of Article 52-2 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 (ix) of the Supplementary Provisions, the phrase ", Article 42-12-5-2, paragraph (1) or" in paragraph (1) of that Article is deemed to be replaced with "or".

施行日から附則第一条第九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五十二条の二の規定の適用については、同条第一項中「、第四十二条の十二の五の二第一項若しくは」とあるのは、「若しくは」とする。

With regard to the application of the provisions of Article 53 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 (ix) of the Supplementary Provisions, the phrase ", Article 42-12-5-2 or" in paragraph (1), item (ii) of that Article is deemed to be replaced with "or".

施行日から附則第一条第九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五十三条の規定の適用については、同条第一項第二号中「、第四十二条の十二の五の二又は」とあるのは、「又は」とする。

Supplementary Provisions, Article 87Transitional Measures Concerning Reserve for Prevention of Pollution Caused by Metal Mining, etc.

第八十七条（金属鉱業等鉱害防止準備金に関する経過措置）

With regard to the calculation of the amount of income for each business year beginning on or after the Effective Date of a corporation that has an amount of the reserve for prevention of pollution caused by metal mining, etc. prescribed in of the Former Act on Special Measures Concerning Taxation at the end of the business year that includes the day before the Effective Date (including a corporation that receives, on or after the Effective Date, a transfer of a specified facility prescribed in (limited to one whose use commenced on or before March 31, 2020)), the provisions of remain in force. In this case, in , the phrase "March 31, 2020" is deemed to be replaced with "March 31, 2027", the phrase "specified facility (hereinafter" with "specified facility (limited to one whose use commenced on or before March 31, 2020; hereinafter", the phrase "Japan Oil, Gas and Metals National Corporation" with "Japan Organization for Metals and Energy Security", and the phrase "80 percent" with "80 percent (or 70 percent if that business year is a business year beginning during the period from April 1, 2020 to March 31, 2021, 60 percent if it is a business year beginning during the period from April 1 of that year to March 31, 2022, 50 percent if it is a business year beginning during the period from April 1 of that year to March 31, 2023, 40 percent if it is a business year beginning during the period from April 1 of that year to March 31, 2024, 30 percent if it is a business year beginning during the period from April 1 of that year to March 31, 2025, 20 percent if it is a business year beginning during the period from April 1 of that year to March 31, 2026, and 10 percent if it is a business year beginning during the period from April 1 of that year to March 31, 2027)"; in , the phrase " set aside" with " prior to the amendment by the provisions of , which remains in force pursuant to the provisions of Article 101, paragraph (1) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in ), set aside", and the phrase "pertaining to " with "pertaining to of the Former Act on Special Measures Concerning Taxation Kept in Force"; in the provisions of , the phrase "" with " of the Former Act on Special Measures Concerning Taxation Kept in Force"; in , the phrase "Japan Oil, Gas and Metals National Corporation" with "Japan Organization for Metals and Energy Security", and the phrase "80 percent" with "80 percent (or 70 percent if that business year is a business year beginning during the period from April 1, 2020 to March 31, 2021, 60 percent if it is a business year beginning during the period from April 1 of that year to March 31, 2022, 50 percent if it is a business year beginning during the period from April 1 of that year to March 31, 2023, 40 percent if it is a business year beginning during the period from April 1 of that year to March 31, 2024, 30 percent if it is a business year beginning during the period from April 1 of that year to March 31, 2025, 20 percent if it is a business year beginning during the period from April 1 of that year to March 31, 2026, and 10 percent if it is a business year beginning during the period from April 1 of that year to March 31, 2027)"; in , the phrase "" with " of the Former Act on Special Measures Concerning Taxation Kept in Force", the phrase "(" with "( of the Former Act on Special Measures Concerning Taxation Kept in Force", and the phrase "'" with "' prior to the amendment by the provisions of , which remains in force pursuant to the provisions of Article 101, paragraph (1) of the Supplementary Provisions of that Act"; in , the phrase "" with " of the Former Act on Special Measures Concerning Taxation Kept in Force"; in , the phrase "" with " of the Former Act on Special Measures Concerning Taxation Kept in Force"; in , the phrase "" with " of the Former Act on Special Measures Concerning Taxation Kept in Force"; and in , the phrase "" with " of the Former Act on Special Measures Concerning Taxation Kept in Force".

施行日の前日を含む事業年度終了の日においてに規定する金属鉱業等鉱害防止準備金の金額を有する法人（施行日以後にに規定する特定施設（その使用の開始の日が令和二年三月三十一日以前であるものに限る。）の移転を受ける法人を含む。）の施行日以後に開始する各事業年度の所得の金額の計算については、の規定は、なおその効力を有する。この場合において、中「平成三十二年三月三十一日」とあるのは「令和九年三月三十一日」と、「特定施設（以下」とあるのは「特定施設（その使用の開始の日が令和二年三月三十一日以前であるものに限る。以下」と、「独立行政法人石油天然ガス・金属鉱物資源機構」とあるのは「独立行政法人エネルギー・金属鉱物資源機構」と、「百分の八十」とあるのは「百分の八十（当該事業年度が、令和二年四月一日から令和三年三月三十一日までの間に開始する事業年度であるときは百分の七十とし、同年四月一日から令和四年三月三十一日までの間に開始する事業年度であるときは百分の六十とし、同年四月一日から令和五年三月三十一日までの間に開始する事業年度であるときは百分の五十とし、同年四月一日から令和六年三月三十一日までの間に開始する事業年度であるときは百分の四十とし、同年四月一日から令和七年三月三十一日までの間に開始する事業年度であるときは百分の三十とし、同年四月一日から令和八年三月三十一日までの間に開始する事業年度であるときは百分の二十とし、同年四月一日から令和九年三月三十一日までの間に開始する事業年度であるときは百分の十とする。）」と、中「積み立てた」とあるのは「積み立てた所得税法等の一部を改正する法律（令和二年法律第八号）附則第百一条第一項の規定によりなおその効力を有するものとされるの規定による改正前の租税特別措置法（以下において「旧効力措置法」という。）」と、「係る」とあるのは「係る」と、の規定中「」とあるのは「」と、中「独立行政法人石油天然ガス・金属鉱物資源機構」とあるのは「独立行政法人エネルギー・金属鉱物資源機構」と、「百分の八十」とあるのは「百分の八十（当該事業年度が、令和二年四月一日から令和三年三月三十一日までの間に開始する事業年度であるときは百分の七十とし、同年四月一日から令和四年三月三十一日までの間に開始する事業年度であるときは百分の六十とし、同年四月一日から令和五年三月三十一日までの間に開始する事業年度であるときは百分の五十とし、同年四月一日から令和六年三月三十一日までの間に開始する事業年度であるときは百分の四十とし、同年四月一日から令和七年三月三十一日までの間に開始する事業年度であるときは百分の三十とし、同年四月一日から令和八年三月三十一日までの間に開始する事業年度であるときは百分の二十とし、同年四月一日から令和九年三月三十一日までの間に開始する事業年度であるときは百分の十とする。）」と、中「」とあるのは「」と、「（」とあるのは「（」と、「「」とあるのは「「所得税法等の一部を改正する法律（令和二年法律第八号）附則第百一条第一項の規定によりなおその効力を有するものとされるの規定による改正前の」と、中「」とあるのは「」と、中「」とあるのは「」と、中「」とあるのは「」と、中「」とあるのは「」とする。

In the case referred to in the preceding paragraph, with regard to the application of the provisions of that paragraph in each business year beginning on or after April 1, 2022 of the corporation prescribed in that paragraph (excluding a business year of a consolidated subsidiary corporation for which the consolidated parent corporation business year (meaning the consolidated parent corporation business year prescribed in of the Former Corporation Tax Act) began before that date), in that paragraph, the phrase "in " is deemed to be replaced with "in , the phrase 'consolidated business year' with 'consolidated business year prescribed in prior to the amendment by the provisions of (hereinafter referred to as the “2020 Former Act on Special Measures Concerning Taxation” in this Article) (hereinafter referred to as a “consolidated business year” in this Article)', and", the phrase "in the provisions of , the phrase '' with ' of the Former Act on Special Measures Concerning Taxation Kept in Force'" with "in and , the phrase '' with ' of the Former Act on Special Measures Concerning Taxation Kept in Force'; in , the phrase '' with ' of the Former Act on Special Measures Concerning Taxation Kept in Force', the phrase 'is, in the case where the business year does not fall under a consolidated business year and the business year that includes the day preceding the first day of that business year fell under a consolidated business year, not a person who may file the tax return, etc. for that business year using a blue return (' with 'is concerned, in the case where the approval under the provisions of Article 64-9, paragraph (1) of the Corporation Tax Act has lost its effect pursuant to the provisions of Article 64-10, paragraphs (4) through (6) of that Act, and the corporation', the phrase 'by reason of which, that' with 'by reason of which, the one that includes the day preceding the day on which the approval lost its effect (or, where that preceding day is the end of a business year of the group tax sharing parent corporation pertaining to that corporation, the day on which the approval lost its effect)', and the phrase 'including the case)' with 'in the case'", the phrase "in paragraph (9) of that Article" with "in paragraph (9) of that Article, the phrase '' with ' of the 2020 Former Act on Special Measures Concerning Taxation', and", the phrase "the phrase '" with "the phrase '' with ' of the 2020 Former Act on Special Measures Concerning Taxation', and the phrase '", the phrase "in " with "in , the phrase '' with ' of the 2020 Former Act on Special Measures Concerning Taxation', and", the phrase "in " with "the phrase 'consolidated corporation' with 'consolidated corporation prescribed in of the 2020 Former Act on Special Measures Concerning Taxation (referred to as a “consolidated corporation” in )'; in ", and the phrase "in " with "in , the phrase '' with ' of the 2020 Former Act on Special Measures Concerning Taxation', and".

前項の場合において、同項に規定する法人の令和四年四月一日以後に開始する各事業年度（連結子法人の連結親法人事業年度（に規定する連結親法人事業年度をいう。）が同日前に開始した事業年度を除く。）における前項の規定の適用については、同項中「中」とあるのは「中「連結事業年度」とあるのは「の規定による改正前の租税特別措置法（以下この条において「令和二年旧租税特別措置法」という。）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、」と、「の規定中「」とあるのは「」とあるのは「及び中「」とあるのは「」と、中「」とあるのは「」と、「が、当該事業年度が連結事業年度に該当しない場合で、かつ、当該事業年度開始の日の前日を含む事業年度が連結事業年度に該当していた場合において、当該事業年度の確定申告書等を青色申告書により提出できる者でないとき（」とあるのは「について、法人税法第六十四条の十第四項から第六項までの規定により同法第六十四条の九第一項の規定による承認が効力を失つた場合で、かつ、当該法人が」と、「により、当該」とあるのは「により、その効力を失つた日の前日（当該前日が当該法人に係る通算親法人の事業年度終了の日である場合には、当該効力を失つた日）を含む」と、「場合を含む。）」とあるのは「場合に」と、「同条第九項中」とあるのは「同条第九項中「」とあるのは「」と、」と、「「」とあるのは「」とあるのは「」と、「「」と、「中」とあるのは「中「」とあるのは「」と、」と、「」とあるのは「「連結法人」とあるのは「に規定する連結法人（において「連結法人」という。）」と、」と、「中」とあるのは「中「」とあるのは「」と、」とする。

Supplementary Provisions, Article 88Transitional Measures Concerning Special Provisions on Taxation in the Case of Replacement of Specified Assets, etc.

第八十八条（特定の資産の買換えの場合等の課税の特例に関する経過措置）

The provisions of Articles 65-7 through 65-9 of the New Act on Special Measures Concerning Taxation (limited to the part concerning , and of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply, in the case where a corporation makes a transfer of assets listed in the left-hand column of , or of that table on or after the Effective Date and acquires (including construction and manufacture; hereinafter the same applies in this Article) assets listed in the right-hand column of those items on or after the Effective Date, to those assets and to the special account or special account during the year under Article 65-8, paragraph (1) or (2) of the New Act on Special Measures Concerning Taxation pertaining to those assets, and, except where the provisions of paragraph (3) apply, the provisions then in force continue to govern assets listed in the right-hand column of , or of the table in of the Former Act on Special Measures Concerning Taxation that were acquired before the Effective Date or are acquired on or after the Effective Date in the case where a corporation made a transfer of assets listed in the left-hand column of those items before the Effective Date, the special account or special account during the year under or of the Former Act on Special Measures Concerning Taxation pertaining to those assets, and assets listed in the right-hand column of those items that were acquired before the Effective Date in the case where a corporation makes a transfer of assets listed in the left-hand column of those items on or after the Effective Date.

新租税特別措置法第六十五条の七から第六十五条の九まで（新租税特別措置法第六十五条の七第一項の表の、及びに係る部分に限る。）の規定は、法人が施行日以後に同表の、又はの上欄に掲げる資産の譲渡をして、施行日以後にこれらの号の下欄に掲げる資産の取得（建設及び製作を含む。以下この条において同じ。）をする場合の当該資産及び当該資産に係る新租税特別措置法第六十五条の八第一項又は第二項の特別勘定又は期中特別勘定について適用し、法人が施行日前にの表の、又はの上欄に掲げる資産の譲渡をした場合における施行日前に取得をしたこれらの号の下欄に掲げる資産又は施行日以後に取得をするこれらの号の下欄に掲げる資産及びこれらの資産に係る又はの特別勘定又は期中特別勘定並びに法人が施行日以後にこれらの号の上欄に掲げる資産の譲渡をする場合における施行日前に取得をしたこれらの号の下欄に掲げる資産については、第三項の規定の適用がある場合を除き、なお従前の例による。

The provisions then in force continue to govern assets listed in the right-hand column of of the table in of the Former Act on Special Measures Concerning Taxation that were acquired before the Effective Date or are acquired on or after the Effective Date in the case where a corporation made a transfer of assets listed in the left-hand column of before the Effective Date, and the special account or special account during the year under or of the Former Act on Special Measures Concerning Taxation pertaining to those assets.

法人が施行日前にの表のの上欄に掲げる資産の譲渡をした場合における施行日前に取得をしたの下欄に掲げる資産又は施行日以後に取得をする同欄に掲げる資産及びこれらの資産に係る又はの特別勘定又は期中特別勘定については、なお従前の例による。

With regard to assets listed in the right-hand column of of the table in of the Former Act on Special Measures Concerning Taxation that a corporation acquires during the period from the Effective Date to September 30, 2022 (limited to those specified by Cabinet Order among the vehicles and transport equipment used for railway business in Japan prescribed in that column, which the corporation acquires based on a contract concluded before the Effective Date), the provisions of Articles 65-7 through 65-9 of the Act on Special Measures Concerning Taxation (excluding Article 65-7, paragraph (14) of that Act (including as applied mutatis mutandis pursuant to Article 65-8, paragraph (18) of that Act)) apply by deeming those assets to be assets listed in the right-hand column of of the table in Article 65-7, paragraph (1) of the Act on Special Measures Concerning Taxation.

法人が施行日から令和四年九月三十日までの間に取得をするの表のの下欄に掲げる資産（同欄に規定する国内にある鉄道事業の用に供される車両及び運搬具のうち政令で定めるもので当該法人が施行日前に締結した契約に基づき取得をするものに限る。）については、租税特別措置法第六十五条の七第一項の表のの下欄に掲げる資産とみなして、同条から同法第六十五条の九まで（同法第六十五条の七第十四項（同法第六十五条の八第十八項において準用する場合を含む。）を除く。）の規定を適用する。

Supplementary Provisions, Article 89Transitional Measures Concerning Special Provisions on Taxation, etc. on Transactions with Foreign Affiliates

第八十九条（国外関連者との取引に係る課税の特例等に関する経過措置）

The provisions of Article 66-4, paragraphs (27) and (30) of the New Act on Special Measures Concerning Taxation apply to corporation tax or local corporation tax for which the time limit or date specified in the items of paragraph (27) of that Article arrives on or after the Effective Date, and the provisions then in force continue to govern corporation tax or local corporation tax for which the time limit or date specified in the items of of the Former Act on Special Measures Concerning Taxation arrived before the Effective Date. In this case, with regard to the application of the provisions of Article 66-4, paragraphs (27) and (30) of the New Act on Special Measures Concerning Taxation in a business year of a corporation that began before the Effective Date (limited to one for which the time limit or date specified in the items of Article 66-4, paragraph (27) of the New Act on Special Measures Concerning Taxation arrives on or after the Effective Date), in paragraph (27) of that Article, the phrase "seven years" is deemed to be replaced with "six years", the phrase "and (4)" with "through (5)", the phrase "Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation (" with "Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation as applied following the replacement of terms pursuant to the provisions of Article 89, paragraph (1) (Transitional Measures Concerning Special Provisions on Taxation, etc. on Transactions with Foreign Affiliates) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; hereinafter referred to as the "2020 Income Tax Act Amendment" in this Article) (", the phrase "Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation" with "Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation as applied following the replacement of terms pursuant to the provisions of Article 89, paragraph (1) of the Supplementary Provisions of the 2020 Income Tax Act Amendment", the phrase "Article 66-4, paragraph (27) of that Act'" with "Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation as applied following the replacement of terms pursuant to the provisions of Article 89, paragraph (1) of the Supplementary Provisions of the 2020 Income Tax Act Amendment', and the phrase 'or the preceding two paragraphs' in paragraph (5) of that Article with 'or the preceding two paragraphs, or Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation as applied following the replacement of terms pursuant to the provisions of Article 89, paragraph (1) of the Supplementary Provisions of the 2020 Income Tax Act Amendment'", the phrase "Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation'" with "Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation as applied following the replacement of terms pursuant to the provisions of Article 89, paragraph (1) of the Supplementary Provisions of the 2020 Income Tax Act Amendment'", and the phrase "(the Act on Special Measures Concerning Taxation" with "(the Act on Special Measures Concerning Taxation as applied following the replacement of terms pursuant to the provisions of Article 89, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; hereinafter referred to as the "2020 Income Tax Act Amendment" in this paragraph and paragraph (3))"; and in , the phrase "the Act on General Rules for National Taxes as applied following the replacement of terms pursuant to the provisions of paragraph (27)" with "the Act on General Rules for National Taxes as applied following the replacement of terms pursuant to the provisions of paragraph (27) as applied following the replacement of terms pursuant to the provisions of Article 89, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020)", the phrase "the Act on Special Measures Concerning Taxation" with "the Act on Special Measures Concerning Taxation as applied following the replacement of terms pursuant to the provisions of Article 89, paragraph (1) (Transitional Measures Concerning Special Provisions on Taxation, etc. on Transactions with Foreign Affiliates) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; hereinafter referred to as the "2020 Income Tax Act Amendment" in this paragraph)", and the phrase "Article 66-4, paragraph (27) of that Act" with "Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation as applied following the replacement of terms pursuant to the provisions of Article 89, paragraph (1) of the Supplementary Provisions of the 2020 Income Tax Act Amendment".

新租税特別措置法第六十六条の四第二十七項及び第三十項の規定は、施行日以後に同条第二十七項各号に定める期限又は日が到来する法人税又は地方法人税について適用し、施行日前に各号に定める期限又は日が到来した法人税又は地方法人税については、なお従前の例による。この場合において、法人の施行日前に開始した事業年度（施行日以後に新租税特別措置法第六十六条の四第二十七項各号に定める期限又は日が到来するものに限る。）における新租税特別措置法第六十六条の四第二十七項及び第三十項の規定の適用については、同条第二十七項中「七年」とあるのは「六年」と、「及び第四項並びに」とあるのは「から第五項まで及び」と、「租税特別措置法第六十六条の四第二十七項（」とあるのは「所得税法等の一部を改正する法律（令和二年法律第八号。以下この条において「令和二年改正法」という。）附則第八十九条第一項（国外関連者との取引に係る課税の特例等に関する経過措置）の規定により読み替えて適用される租税特別措置法第六十六条の四第二十七項（」と、「租税特別措置法第六十六条の四第二十七項の」とあるのは「令和二年改正法附則第八十九条第一項の規定により読み替えて適用される租税特別措置法第六十六条の四第二十七項の」と、「同法第六十六条の四第二十七項」と」とあるのは「令和二年改正法附則第八十九条第一項の規定により読み替えて適用される租税特別措置法第六十六条の四第二十七項」と、同条第五項中「又は前二項」とあるのは「若しくは前二項又は令和二年改正法附則第八十九条第一項の規定により読み替えて適用される租税特別措置法第六十六条の四第二十七項」と」と、「租税特別措置法第六十六条の四第二十七項」」とあるのは「令和二年改正法附則第八十九条第一項の規定により読み替えて適用される租税特別措置法第六十六条の四第二十七項」」と、「（租税特別措置法」とあるのは「（所得税法等の一部を改正する法律（令和二年法律第八号。以下この項及びにおいて「令和二年改正法」という。）附則第八十九条第一項の規定により読み替えて適用される租税特別措置法」と、中「の規定により読み替えて適用される国税通則法」とあるのは「所得税法等の一部を改正する法律（令和二年法律第八号）附則第八十九条第一項の規定により読み替えて適用されるの規定により読み替えて適用される国税通則法」と、「租税特別措置法」とあるのは「所得税法等の一部を改正する法律（令和二年法律第八号。以下この項において「令和二年改正法」という。）附則第八十九条第一項（国外関連者との取引に係る課税の特例等に関する経過措置）の規定により読み替えて適用される租税特別措置法」と、「同法第六十六条の四第二十七項」とあるのは「令和二年改正法附則第八十九条第一項の規定により読み替えて適用される租税特別措置法第六十六条の四第二十七項」とする。

The provisions of Article 66-4, paragraphs (27) and (30) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) of the New Act on Special Measures Concerning Taxation apply to corporation tax or local corporation tax for which the time limit or date specified in the items of paragraph (27) of that Article arrives on or after the Effective Date, and the provisions then in force continue to govern corporation tax or local corporation tax for which the time limit or date specified in the items of of the Former Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to of the Former Act on Special Measures Concerning Taxation arrived before the Effective Date. In this case, with regard to the application of the provisions of Article 66-4-3, paragraph (14) of the New Act on Special Measures Concerning Taxation in a business year of a foreign corporation that began before the Effective Date (limited to one for which the time limit or date specified in the items of Article 66-4, paragraph (27) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) of the New Act on Special Measures Concerning Taxation arrives on or after the Effective Date), in the row for of the table in that paragraph, the phrase "Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation (Article 66-4, paragraph (27) of that Act as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) (Special Provisions on Taxation on Internal Dealings of Foreign Corporations) of the Act on Special Measures Concerning Taxation (and Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation and Article 66-4, paragraph (27) of that Act as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) of the Act on Special Measures Concerning Taxation and and as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) of that Act 'the preceding Article and the Act on Special Measures Concerning Taxation 'the preceding Article and as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) of the Act on Special Measures Concerning Taxation the as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) and the Act on Special Measures Concerning Taxation and as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) of the Act on Special Measures Concerning Taxation, the Act on Special Measures Concerning Taxation, as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) of the Act on Special Measures Concerning Taxation" is deemed to be replaced with "seven years six years and (4) through (5) Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation (Article 66-4, paragraph (27) of that Act as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) (Special Provisions on Taxation on Internal Dealings of Foreign Corporations) of the Act on Special Measures Concerning Taxation as applied following the replacement of terms pursuant to the provisions of Article 89, paragraph (2) (Transitional Measures Concerning Special Provisions on Taxation, etc. on Transactions with Foreign Affiliates) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; hereinafter referred to as the '2020 Income Tax Act Amendment' in this Article) (Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation Article 66-4, paragraph (27) of that Act as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) of the Act on Special Measures Concerning Taxation as applied following the replacement of terms pursuant to the provisions of Article 89, paragraph (2) of the Supplementary Provisions of the 2020 Income Tax Act Amendment Article 66-4, paragraph (27) of that Act' Article 66-4, paragraph (27) of that Act as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) of the Act on Special Measures Concerning Taxation as applied following the replacement of terms pursuant to the provisions of Article 89, paragraph (2) of the Supplementary Provisions of the 2020 Income Tax Act Amendment', and the phrase 'or the preceding two paragraphs' in paragraph (5) of that Article with 'or the preceding two paragraphs, or Article 66-4, paragraph (27) of that Act as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) of the Act on Special Measures Concerning Taxation as applied following the replacement of terms pursuant to the provisions of Article 89, paragraph (2) of the Supplementary Provisions of the 2020 Income Tax Act Amendment' Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation' Article 66-4, paragraph (27) of that Act as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) of the Act on Special Measures Concerning Taxation as applied following the replacement of terms pursuant to the provisions of Article 89, paragraph (2) of the Supplementary Provisions of the 2020 as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) as applied following the replacement of terms pursuant to the provisions of Article 89, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; hereinafter referred to as the '2020 Income Tax Act Amendment' in this paragraph and paragraph (3))", in the row for of that table, the phrase "the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) (Special Provisions on Taxation on Internal Dealings of Foreign Corporations) of the Act on Special Measures Concerning Taxation" with "the Act on General Rules for National Taxes as applied following the replacement of terms pursuant to the provisions of the Act on General Rules for National Taxes as applied following the replacement of terms pursuant to the provisions of as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) of the Act on Special Measures Concerning Taxation as applied following the replacement of terms pursuant to the provisions of Article 89, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) (Special Provisions on Taxation on Internal Dealings of Foreign Corporations) of the Act on Special Measures Concerning Taxation as applied following the replacement of terms pursuant to the provisions of Article 89, paragraph (2) (Transitional Measures Concerning Special Provisions on Taxation, etc. on Transactions with Foreign Affiliates) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; hereinafter referred to as the '2020 Income Tax Act Amendment' in this paragraph)", and the phrase "Article 66-4-3, paragraph (14) of that Act" with "Article 66-4-3, paragraph (14) of the Act on Special Measures Concerning Taxation as applied following the replacement of terms pursuant to the provisions of Article 89, paragraph (2) of the Supplementary Provisions of the 2020 Income Tax Act Amendment".

新租税特別措置法第六十六条の四の三第十四項において準用する新租税特別措置法第六十六条の四第二十七項及び第三十項の規定は、施行日以後に同条第二十七項各号に定める期限又は日が到来する法人税又は地方法人税について適用し、施行日前ににおいて準用する各号に定める期限又は日が到来した法人税又は地方法人税については、なお従前の例による。この場合において、外国法人の施行日前に開始した事業年度（施行日以後に新租税特別措置法第六十六条の四の三第十四項において準用する新租税特別措置法第六十六条の四第二十七項各号に定める期限又は日が到来するものに限る。）における新租税特別措置法第六十六条の四の三第十四項の規定の適用については、同項の表の項中「租税特別措置法第六十六条の四第二十七項（租税特別措置法第六十六条の四の三第十四項（外国法人の内部取引に係る課税の特例）において準用する同法第六十六条の四第二十七項（及び租税特別措置法第六十六条の四第二十七項の及び租税特別措置法第六十六条の四の三第十四項において準用する同法第六十六条の四第二十七項の及び及び同法第六十六条の四の三第十四項において準用する「前条及び租税特別措置法「前条及び租税特別措置法第六十六条の四の三第十四項において準用する同法租税特別措置法（昭和三十二年法律第二十六号）第六十六条の四の三第十四項において準用する並びに租税特別措置法並びに租税特別措置法第六十六条の四の三第十四項において準用する、租税特別措置法、租税特別措置法第六十六条の四の三第十四項において準用する」とあるのは「七年六年及び並びにからまで及び租税特別措置法第六十六条の四第二十七項（所得税法等の一部を改正する法律（令和二年法律第八号。以下この条において「令和二年改正法」という。）附則第八十九条第二項（国外関連者との取引に係る課税の特例等に関する経過措置）の規定により読み替えて適用される租税特別措置法第六十六条の四の三第十四項（外国法人の内部取引に係る課税の特例）において準用する同法第六十六条の四第二十七項（租税特別措置法第六十六条の四第二十七項の令和二年改正法附則第八十九条第二項の規定により読み替えて適用される租税特別措置法第六十六条の四の三第十四項において準用する同法第六十六条の四第二十七項の同法第六十六条の四第二十七項」と令和二年改正法附則第八十九条第二項の規定により読み替えて適用される租税特別措置法第六十六条の四の三第十四項において準用する同法第六十六条の四第二十七項」と、同条第五項中「又は前二項」とあるのは「若しくは前二項又は令和二年改正法附則第八十九条第二項の規定により読み替えて適用される租税特別措置法第六十六条の四の三第十四項において準用する同法第六十六条の四第二十七項」と租税特別措置法第六十六条の四第二十七項」令和二年改正法附則第八十九条第二項の規定により読み替えて適用される租税特別措置法第六十六条の四の三第十四項において準用する同法第六十六条の四第二十七項」所得税法等の一部を改正する法律（令和二年法律第八号。以下この項及びにおいて「令和二年改正法」という。）附則第八十九条第二項の規定により読み替えて適用される租税特別措置法（昭和三十二年法律第二十六号）第六十六条の四の三第十四項において準用する」と、同表の項中「（外国法人の内部取引に係る課税の特例）において準用する」とあるのは「の規定により読み替えて適用される国税通則法所得税法等の一部を改正する法律（令和二年法律第八号）附則第八十九条第二項の規定により読み替えて適用される租税特別措置法第六十六条の四の三第十四項において準用するの規定により読み替えて適用される国税通則法租税特別措置法所得税法等の一部を改正する法律（令和二年法律第八号。以下この項において「令和二年改正法」という。）附則第八十九条第二項（国外関連者との取引に係る課税の特例等に関する経過措置）の規定により読み替えて適用される租税特別措置法第六十六条の四の三第十四項（外国法人の内部取引に係る課税の特例）において準用する」と、「」とあるのは「令和二年改正法附則第八十九条第二項の規定により読み替えて適用される租税特別措置法第六十六条の四の三第十四項」とする。

Supplementary Provisions, Article 90Transitional Measures Concerning Special Provisions on Taxation on Income, etc. Pertaining to Foreign Affiliated Companies of Domestic Corporations

第九十条（内国法人の外国関係会社に係る所得等の課税の特例に関する経過措置）

The provisions of Article 66-7, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to the amount of foreign country's corporate tax prescribed in that paragraph pertaining to the taxable amount or partially taxable amount prescribed in that paragraph for business years of a foreign affiliated company prescribed in that paragraph ending on or after the Effective Date.

新租税特別措置法第六十六条の七第四項の規定は、同項に規定する外国関係会社の施行日以後に終了する事業年度に係る同項に規定する課税対象金額又は部分課税対象金額に係る同項に規定する外国法人税の額について適用する。

With regard to the application of the provisions of Article 66-7, paragraph (10) and Article 66-9-3, paragraph (9) of the 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 (ix) of the Supplementary Provisions, the phrase ", or " in those provisions is deemed to be replaced with "or ".

施行日から附則第一条第九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」とあるのは、「又は」とする。

Supplementary Provisions, Article 91Transitional Measures Concerning Non-Application of Refunds by Carryback of Losses Other Than Losses, etc. of Small and Medium Sized Enterprises

第九十一条（中小企業者の欠損金等以外の欠損金の繰戻しによる還付の不適用に関する経過措置）

The provisions of Article 66-12 of the New Act on Special Measures Concerning Taxation apply to the amount of loss (meaning the amount of loss prescribed in the main clause of Article 66-12, paragraph (1) of the Act on Special Measures Concerning Taxation; the same applies in the following paragraph and paragraph (3)) incurred in a business year of a corporation ending on or after the Effective Date, and the provisions then in force continue to govern the amount of loss prescribed in the main clause of of the Former Act on Special Measures Concerning Taxation incurred in a business year of a corporation that ended before the Effective Date.

新租税特別措置法第六十六条の十二の規定は、法人の施行日以後に終了する事業年度において生じた欠損金額（租税特別措置法第六十六条の十二第一項本文に規定する欠損金額をいう。次項及び第三項において同じ。）について適用し、法人の施行日前に終了した事業年度において生じた本文に規定する欠損金額については、なお従前の例による。

The provisions of Article 66-12, paragraph (1) of the Act on Special Measures Concerning Taxation do not apply to the portion, up to the amount specified by Cabinet Order prescribed in of the Former Act on Special Measures Concerning Taxation, of the amount of loss (excluding the amount of deficit from disaster losses prescribed in the proviso to Article 66-12, paragraph (1) of the Act on Special Measures Concerning Taxation that serves as the basis for calculating the amount to be refunded pursuant to the provisions of Article 80, paragraph (1) of the Corporation Tax Act as applied mutatis mutandis pursuant to paragraph (5) of that Article or the provisions of Article 144-13, paragraph (1) or (2) of that Act as applied mutatis mutandis pursuant to paragraph (11) of that Article (or, if the certified business restructuring corporation is a group tax sharing corporation prescribed in Article 2, paragraph (2), item (x)-6 of the Act on Special Measures Concerning Taxation, the amount deemed to be the amount that served as the basis for calculating the amount to be refunded pursuant to the provisions of Article 80, paragraph (13) of the Corporation Tax Act)) incurred in a business year ending on or after the Effective Date (excluding a business year in which the provisions of Article 46 of the Act on Special Measures Concerning Taxation, and the provisions of Article 52-2, paragraphs (1) and (4) and Article 52-3, paragraphs (1) through (3), (11) and (12) of the New Act on Special Measures Concerning Taxation pertaining to the provisions of that Article, are applied) of a corporation filing a blue return prescribed in Article 2, paragraph (2), item (xxix) of the Act on Special Measures Concerning Taxation (excluding the corporations listed in the items of Article 66-12, paragraph (1) of that Act) that is a certified business restructuring operator prescribed in of the Former Act on Special Measures Concerning Taxation (limited to one that obtained, before the Effective Date, the certification under for a specified business restructuring plan prescribed in ; referred to as a "certified business restructuring corporation" in this paragraph and paragraph (4)) (that portion is hereinafter referred to as the "amount of deficit from specified equipment disposal, etc." in this Article).

租税特別措置法第二条第二項第二十九号に規定する青色申告書を提出する法人（同法第六十六条の十二第一項各号に掲げる法人を除く。）でに規定する認定事業再編事業者であるもの（施行日前にに規定する特定事業再編計画についての認定を受けたものに限る。以下この項及び第四項において「認定事業再編法人」という。）の施行日以後に終了する事業年度（租税特別措置法第四十六条並びに同条の規定に係る新租税特別措置法第五十二条の二第一項及び第四項並びに第五十二条の三第一項から第三項まで、第十一項及び第十二項の規定の適用を受ける事業年度を除く。）において生じた欠損金額（法人税法第八十条第五項において準用する同条第一項の規定又は同法第百四十四条の十三第十一項において準用する同条第一項若しくは第二項の規定により還付を受ける金額の計算の基礎とする租税特別措置法第六十六条の十二第一項ただし書に規定する災害損失欠損金額（当該認定事業再編法人が同法第二条第二項第十号の六に規定する通算法人である場合には、法人税法第八十条第十三項の規定により還付を受けるべき金額の計算の基礎となった金額とされた金額）を除く。）のうち、に規定する政令で定める金額に達するまでの金額（以下この条において「特定設備廃棄等欠損金額」という。）については、租税特別措置法第六十六条の十二第一項の規定は、適用しない。

Where the provisions of Article 80, paragraph (1) or Article 144-13, paragraph (1) or (2) of the Corporation Tax Act are applied with regard to an amount of deficit from specified equipment disposal, etc., the portion of the amount of loss for the loss business year prescribed in those provisions in which that amount of deficit from specified equipment disposal, etc. was incurred that exceeds that amount of deficit from specified equipment disposal, etc. is deemed to be nil.

特定設備廃棄等欠損金額について法人税法第八十条第一項又は第百四十四条の十三第一項若しくは第二項の規定を適用する場合には、当該特定設備廃棄等欠損金額が生じたこれらの規定に規定する欠損事業年度の欠損金額のうち当該特定設備廃棄等欠損金額を超える部分の金額は、ないものとする。

The amount of deficit from specified equipment disposal, etc. of a certified business restructuring corporation that is a group tax sharing corporation (meaning a group tax sharing corporation prescribed in Article 2, paragraph (2), item (x)-6 of the Act on Special Measures Concerning Taxation; the same applies in Article 117 of the Supplementary Provisions) is deemed to be the deficit eligible for a refund prescribed in Article 66-12, paragraph (2) of that Act, with regard to the application of the provisions of that paragraph.

通算法人（租税特別措置法第二条第二項第十号の六に規定する通算法人をいう。附則第百十七条において同じ。）である認定事業再編法人の特定設備廃棄等欠損金額は、同法第六十六条の十二第二項の規定の適用については、同項に規定する還付対象欠損金額とみなす。

Beyond what is provided for in the preceding two paragraphs, matters necessary for the application of the provisions of Article 80 and Article 144-13 of the Corporation Tax Act in the case where there is an amount of deficit from specified equipment disposal, etc., and any other matters necessary for the application of the provisions of paragraph (2), are specified by Cabinet Order.

前二項に定めるもののほか、特定設備廃棄等欠損金額がある場合における法人税法第八十条及び第百四十四条の十三の規定の適用その他第二項の規定の適用に関し必要な事項は、政令で定める。

Supplementary Provisions, Article 92Transitional Measures Concerning Special Provisions for Calculation of Amount of Foreign-Source Income

第九十二条（国外所得金額の計算の特例に関する経過措置）

The provisions of Article 66-4, paragraphs (27) and (30) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of the New Act on Special Measures Concerning Taxation apply to corporation tax or local corporation tax for which the deadline or date specified in any of the items of paragraph (27) of that Article arrives on or after the Effective Date, and the provisions then in force continue to govern corporation tax or local corporation tax for which the deadline or date specified in any of the items of of the Former Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to of the Former Act on Special Measures Concerning Taxation arrived before the Effective Date. In this case, with regard to the application of the provisions of Article 67-18, paragraph (13) of the New Act on Special Measures Concerning Taxation in a business year of a domestic corporation that began before the Effective Date (limited to one for which the deadline or date specified in any of the items of Article 66-4, paragraph (27) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of the New Act on Special Measures Concerning Taxation arrives on or after the Effective Date), the phrase "Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation ( Article 66-4, paragraph (27) of that Act as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) (Special Provisions for Calculation of Amount of Foreign-Source Income) of the Act on Special Measures Concerning Taxation ( and of Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation and of Article 66-4, paragraph (27) of that Act as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of the Act on Special Measures Concerning Taxation and and as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of that Act 'the preceding Article and the Act on Special Measures Concerning Taxation 'the preceding Article and as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of the Act on Special Measures Concerning Taxation the as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) and the Act on Special Measures Concerning Taxation and as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of the Act on Special Measures Concerning Taxation , the Act on Special Measures Concerning Taxation , as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of the Act on Special Measures Concerning Taxation" in the row for in the table of is deemed to be replaced with "seven years six years and , and through paragraph (5), and Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation ( Article 66-4, paragraph (27) of that Act as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) (Special Provisions for Calculation of Amount of Foreign-Source Income) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 92 (Transitional Measures Concerning Special Provisions for Calculation of Amount of Foreign-Source Income) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; hereinafter referred to as the '2020 Income Tax Act Amendment' in this Article) ( of of Article 66-4, paragraph (27) of that Act as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 92 of the Supplementary Provisions of the 2020 Income Tax Act Amendment Article 66-4, paragraph (27) of that Act' and Article 66-4, paragraph (27) of that Act as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 92 of the Supplementary Provisions of the 2020 Income Tax Act Amendment', and the phrase 'or ' in paragraph (5) of that Article is deemed to be replaced with 'or , or Article 66-4, paragraph (27) of that Act as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 92 of the Supplementary Provisions of the 2020 Income Tax Act Amendment' and Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation' Article 66-4, paragraph (27) of that Act as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 92 of the Supplementary Provisions of the 2020 as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) as applied with the replacement of terms pursuant to Article 92 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; hereinafter referred to as the '2020 Income Tax Act Amendment' in this paragraph and )", the phrase "the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) (Special Provisions for Calculation of Amount of Foreign-Source Income) of the Act on Special Measures Concerning Taxation" in the row for of that table is deemed to be replaced with "the Act on General Rules for National Taxes as applied with the replacement of terms pursuant to the Act on General Rules for National Taxes as applied with the replacement of terms pursuant to as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 92 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) (Special Provisions for Calculation of Amount of Foreign-Source Income) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 92 (Transitional Measures Concerning Special Provisions for Calculation of Amount of Foreign-Source Income) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; hereinafter referred to as the '2020 Income Tax Act Amendment' in this paragraph)", and the phrase "Article 67-18, paragraph (13) of that Act" is deemed to be replaced with "Article 67-18, paragraph (13) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 92 of the Supplementary Provisions of the 2020 Income Tax Act Amendment".

新租税特別措置法第六十七条の十八第十三項において準用する新租税特別措置法第六十六条の四第二十七項及び第三十項の規定は、施行日以後に同条第二十七項各号に定める期限又は日が到来する法人税又は地方法人税について適用し、施行日前ににおいて準用する各号に定める期限又は日が到来した法人税又は地方法人税については、なお従前の例による。この場合において、内国法人の施行日前に開始した事業年度（施行日以後に新租税特別措置法第六十七条の十八第十三項において準用する新租税特別措置法第六十六条の四第二十七項各号に定める期限又は日が到来するものに限る。）における新租税特別措置法第六十七条の十八第十三項の規定の適用については、同項の表の項中「租税特別措置法第六十六条の四第二十七項（租税特別措置法第六十七条の十八第十三項（国外所得金額の計算の特例）において準用する同法第六十六条の四第二十七項（及び租税特別措置法第六十六条の四第二十七項の及び租税特別措置法第六十七条の十八第十三項において準用する同法第六十六条の四第二十七項の及び及び同法第六十七条の十八第十三項において準用する「前条及び租税特別措置法「前条及び租税特別措置法第六十七条の十八第十三項において準用する同法租税特別措置法（昭和三十二年法律第二十六号）第六十七条の十八第十三項において準用する並びに租税特別措置法並びに租税特別措置法第六十七条の十八第十三項において準用する、租税特別措置法、租税特別措置法第六十七条の十八第十三項において準用する」とあるのは「七年六年及び並びにからまで及び租税特別措置法第六十六条の四第二十七項（所得税法等の一部を改正する法律（令和二年法律第八号。以下この条において「令和二年改正法」という。）附則第九十二条（国外所得金額の計算の特例に関する経過措置）の規定により読み替えて適用される租税特別措置法第六十七条の十八第十三項（国外所得金額の計算の特例）において準用する同法第六十六条の四第二十七項（租税特別措置法第六十六条の四第二十七項の令和二年改正法附則第九十二条の規定により読み替えて適用される租税特別措置法第六十七条の十八第十三項において準用する同法第六十六条の四第二十七項の同法第六十六条の四第二十七項」と令和二年改正法附則第九十二条の規定により読み替えて適用される租税特別措置法第六十七条の十八第十三項において準用する同法第六十六条の四第二十七項」と、同条第五項中「又は」とあるのは「若しくは又は令和二年改正法附則第九十二条の規定により読み替えて適用される租税特別措置法第六十七条の十八第十三項において準用する同法第六十六条の四第二十七項」と租税特別措置法第六十六条の四第二十七項」令和二年改正法附則第九十二条の規定により読み替えて適用される租税特別措置法第六十七条の十八第十三項において準用する同法第六十六条の四第二十七項」所得税法等の一部を改正する法律（令和二年法律第八号。以下この項及びにおいて「令和二年改正法」という。）附則第九十二条の規定により読み替えて適用される租税特別措置法（昭和三十二年法律第二十六号）第六十七条の十八第十三項において準用する」と、同表の項中「（国外所得金額の計算の特例）において準用する」とあるのは「の規定により読み替えて適用される国税通則法所得税法等の一部を改正する法律（令和二年法律第八号）附則第九十二条の規定により読み替えて適用される租税特別措置法第六十七条の十八第十三項において準用するの規定により読み替えて適用される国税通則法租税特別措置法所得税法等の一部を改正する法律（令和二年法律第八号。以下この項において「令和二年改正法」という。）附則第九十二条（国外所得金額の計算の特例に関する経過措置）の規定により読み替えて適用される租税特別措置法第六十七条の十八第十三項（国外所得金額の計算の特例）において準用する」と、「」とあるのは「令和二年改正法附則第九十二条の規定により読み替えて適用される租税特別措置法第六十七条の十八第十三項」とする。

Supplementary Provisions, Article 93Transitional Measures Concerning the Special Corporation Tax Credit Where a Consolidated Corporation Conducts Experimental Research

第九十三条（連結法人が試験研究を行っ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 68-9, paragraph (8) 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 (ix) of the Supplementary Provisions, the phrase ", , and " in is deemed to be replaced with "and ".

施行日から附則第一条第九号に定める日の前日までの間におけるの規定の適用については、イ中「、並びに」とあるのは、「並びに」とする。

Supplementary Provisions, Article 94Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Advanced Energy-Saving Promotion Equipment, etc.

第九十四条（連結法人が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）

The provisions of Article 68-10 of the New Act on Special Measures Concerning Taxation apply to advanced energy-saving promotion equipment, etc. prescribed in that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires, or manufactures or constructs, on or after the Effective Date, and the provisions then in force continue to govern advanced energy-saving promotion equipment, etc. prescribed in 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, or manufactured or constructed, before the Effective Date.

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に規定する高度省エネルギー増進設備等について適用し、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に規定する高度省エネルギー増進設備等については、なお従前の例による。

Supplementary Provisions, Article 95Transitional Measures Concerning Special Depreciation, etc. or the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Machinery, etc. in a National Strategic Special Zone

第九十五条（連結法人が国家戦略特別区域において機械等を取得した場合の特別償却等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 of the Former Act on Special Measures Concerning Taxation to assets for development research prescribed in that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or manufactured 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又は製作をしたに規定する開発研究用資産に係るの規定の適用については、なお従前の例による。

Supplementary Provisions, Article 96Transitional Measures Concerning the Special Corporation Tax Credit Where the Number of Employees of a Consolidated Corporation Increases in Areas for Improving Regional Vitality, etc.

第九十六条（連結法人の地方活力向上地域等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）

The provisions of Article 68-15-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years (excluding special eligible consolidated business years) of a consolidated corporation (meaning a consolidated corporation prescribed in of the Former Act on Special Measures Concerning Taxation; the same applies hereinafter through Article 107 of the Supplementary Provisions) ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years (including special eligible consolidated business years) of a consolidated corporation that ended before the Effective Date.

の規定は、連結法人（に規定する連結法人をいう。以下附則第百七条までにおいて同じ。）の施行日以後に終了する連結事業年度（特例対象連結事業年度を除く。）分の法人税について適用し、連結法人の施行日前に終了した連結事業年度（特例対象連結事業年度を含む。）分の法人税については、なお従前の例による。

The term "special eligible consolidated business year" prescribed in the preceding paragraph means a consolidated business year, ending on or after the Effective Date, of a consolidated corporation (limited to one whose consolidated parent corporation or any consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation received the certification under before the Effective Date) (excluding, in the case where its consolidated parent corporation or any consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation receives, on or after the Effective Date, the certification under or the certification of a change under , a consolidated business year ending on or after the day on which it receives that certification).

前項に規定する特例対象連結事業年度とは、連結法人（その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いずれかが施行日前にの認定を受けたものに限る。）の施行日以後に終了する連結事業年度（その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いずれかが施行日以後にの認定又はの規定による変更の認定を受ける場合におけるこれらの認定を受ける日以後に終了する連結事業年度を除く。）をいう。

With regard to the application of the provisions of Article 68-15-2, paragraph (5), item (vii), (b) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2021 to a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that is a small and medium sized business owner prescribed in , the phrase "Article 2, paragraph (1) of the Act on Improvement of Personnel Management and Conversion of Employment Status for Part-Time Workers and Fixed-Term Workers" in is deemed to be replaced with " prior to the amendment by , which remains in force pursuant to ".

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、に規定する中小事業主であるものに対する施行日から令和三年三月三十一日までの間におけるロの規定の適用については、ロ中「短時間労働者及び有期雇用労働者の雇用管理の改善等に関する法律第二条第一項」とあるのは、「の規定によりなおその効力を有するものとされるの規定による改正前の」とする。

Supplementary Provisions, Article 97Transitional Measures Concerning the Special Corporation Tax Credit Where a Consolidated Corporation Makes a Donation in Connection with a Donation-Utilizing Project of a Certified Local Government

第九十七条（連結法人が認定地方公共団体の寄附活用事業に関連する寄附をした場合の法人税額の特別控除に関する経過措置）

The provisions of Article 68-15-3, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning specified donations prescribed in ) apply to specified donations prescribed in that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation pays on or after the Effective Date, and the provisions then in force continue to govern specified donations prescribed in 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 paid before the Effective Date.

（に規定する特定寄附金に係る部分に限る。）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支出するに規定する特定寄附金について適用し、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支出したに規定する特定寄附金については、なお従前の例による。

The provisions of Article 68-15-3, paragraph (1) of the New Act on Special Measures Concerning Taxation (excluding the part concerning specified donations prescribed in ) apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that began before the Effective Date.

（に規定する特定寄附金に係る部分を除く。）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開始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 98Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Equipment for Utilizing the Innovative Information Industry

第九十八条（連結法人が革新的情報産業活用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 then in force continue to govern equipment for utilizing the innovative information industry prescribed in 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 or manufactured before the Effective Date, and equipment for utilizing the innovative information industry prescribed in that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, having received the certification under before the Effective Date, acquires or manufactures during the period from the Effective Date to March 31, 2021 for use in the innovative data industry utilization prescribed in of the Former Act on Special Measures Concerning Taxation carried out in accordance with the certified innovative data industry utilization plan prescribed in pertaining to that certification.

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をしたに規定する革新的情報産業活用設備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で、施行日前にの認定を受けたものが当該認定に係るに規定する認定革新的データ産業活用計画に従って実施されるに規定する革新的データ産業活用の用に供するために施行日から令和三年三月三十一日までの間に取得又は製作をするに規定する革新的情報産業活用設備については、なお従前の例による。

Supplementary Provisions, Article 99Transitional Measures Concerning Special Provisions on the Amount of Special Credit Deducted from Corporation Tax of Consolidated Corporations

第九十九条（連結法人の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 68-15-8 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 (ix) of the Supplementary Provisions, the terms and phrases listed in the middle column of the following table that appear in the provisions of listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.

(xvii) the provisions of : the sum of the amounts obtained by deducting, from the maximum tax credit prescribed in , the amount that cannot be fully deducted even through the deduction under (xviii) beyond what is listed in , the provisions specified by Cabinet Order as provisions prescribing special provisions on the calculation of the amount of corporation tax: the amount specified by Cabinet Order as being similar to the amount specified in each of those items(xvii) beyond what is listed in , the provisions specified by Cabinet Order as provisions prescribing special provisions on the calculation of the amount of corporation tax: the amount specified by Cabinet Order as being similar to the amount specified in each of those items
, , or or
, , and and

施行日から附則第一条第九号に定める日の前日までの間におけるの規定の適用については、次の表の上欄に掲げるの規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。

十七　の規定　に規定する税額控除限度額のうちの規定による控除をしても控除しきれない金額を控除した金額の合計額 十八　に掲げるもののほか、法人税の額の計算に関する特例を定めている規定として政令で定める規定　当該各号に定める金額に類するものとして政令で定める金額十七　に掲げるもののほか、法人税の額の計算に関する特例を定めている規定として政令で定める規定　当該各号に定める金額に類するものとして政令で定める金額
、又は又は
、及び及び

Supplementary Provisions, Article 100Transitional Measures Concerning Depreciation of Consolidated Corporations

第百条（連結法人の減価償却に関する経過措置）

The provisions of Article 68-16, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning of the table in ) apply to specified equipment, etc. prescribed in for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. (meaning acquisition, or 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 specified equipment, etc. prescribed in 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 made an acquisition, etc. before the Effective Date.

（の表のに係る部分に限る。）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。）をするに規定する特定設備等について適用し、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等をしたに規定する特定設備等については、なお従前の例による。

The provisions then in force continue to govern buildings, etc. conforming to earthquake-resistance standards prescribed in 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 or constructed on or before the day on which the five years prescribed in elapse.

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に規定する五年を経過する日以前に取得又は建設をしたに規定する耐震基準適合建物等については、なお従前の例による。

The provisions then in force continue to govern information distribution facilitation equipment prescribed in 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 made an acquisition, etc. before the Effective Date.

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に規定する情報流通円滑化設備については、なお従前の例による。

The provisions of Article 68-31 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that began before the Effective Date.

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開始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。

With regard to assets for employer-led childcare facilities prescribed in 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 made an acquisition, etc. before the Effective Date, the provisions of remain in force. In this case, the phrase "" in is deemed to be replaced with " prior to the amendment by , which remains in force pursuant to Article 86, paragraph (4) of the Supplementary Provisions of that Act".

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に規定する企業主導型保育施設用資産については、の規定は、なおその効力を有する。この場合において、中「」とあるのは、「所得税法等の一部を改正する法律（令和二年法律第八号）附則第八十六条第四項の規定によりなおその効力を有するものとされるの規定による改正前の」とする。

Supplementary Provisions, Article 101Transitional Measures Concerning Reserves of Consolidated Corporations

第百一条（連結法人の準備金に関する経過措置）

With regard to the calculation of the amount of consolidated income prescribed in of the Former Act on Special Measures Concerning Taxation for each consolidated business year beginning 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 that has, at the end of the consolidated business year that includes the day before the Effective Date, an amount of the reserve for prevention of mining pollution from metal mining, etc. prescribed in of the Former Act on Special Measures Concerning Taxation (including a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that receives, on or after the Effective Date, a transfer of a specified facility prescribed in (limited to one whose use commenced on or before March 31, 2020)), the provisions of of the Former Act on Special Measures Concerning Taxation remain in force. In this case, the phrase "March 31, 2020" in is deemed to be replaced with "March 30, 2023"; the phrase "" with " prior to the amendment by , which remains in force pursuant to Article 87, paragraph (1) of the Supplementary Provisions of that Act (hereinafter referred to as the 'Former Act on Special Measures Concerning Taxation Kept in Force' in )"; the phrase "in " with "in the Act on Special Measures for Pollution Caused by the Metal Mining Industry, etc"; the phrase "Japan Oil, Gas and Metals National Corporation" with "Japan Organization for Metals and Energy Security"; and the phrase "80 percent" with "80 percent (70 percent where that consolidated business year begins during the period from April 1, 2020 to March 31, 2021, 60 percent where it begins during the period from April 1, 2021 to March 31, 2022, and 50 percent where it begins during the period from April 1, 2022 to March 30, 2023)"; the phrase "" in and is deemed to be replaced with " of the Former Act on Special Measures Concerning Taxation Kept in Force"; the phrase "Japan Oil, Gas and Metals National Corporation" in is deemed to be replaced with "Japan Organization for Metals and Energy Security", and the phrase "80 percent" with "80 percent (70 percent where that consolidated business year begins during the period from April 1, 2020 to March 31, 2021, 60 percent where it begins during the period from April 1, 2021 to March 31, 2022, and 50 percent where it begins during the period from April 1, 2022 to March 30, 2023)"; and the phrase "" in the provisions of is deemed to be replaced with " 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、施行日の前日を含む連結事業年度終了の日においてに規定する金属鉱業等鉱害防止準備金の金額を有するもの（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、施行日以後にに規定する特定施設（その使用の開始の日が令和二年三月三十一日以前であるものに限る。）の移転を受けるものを含む。）の施行日以後に開始する各連結事業年度のに規定する連結所得の金額の計算については、の規定は、なおその効力を有する。この場合において、中「平成三十二年三月三十一日」とあるのは「令和五年三月三十日」と、「」とあるのは「所得税法等の一部を改正する法律（令和二年法律第八号）附則第八十七条第一項の規定によりなおその効力を有するものとされるの規定による改正前の租税特別措置法（以下において「旧効力措置法」という。）」と、「おいて」とあるのは「おいて金属鉱業等鉱害対策特別措置法」と、「独立行政法人石油天然ガス・金属鉱物資源機構」とあるのは「独立行政法人エネルギー・金属鉱物資源機構」と、「百分の八十」とあるのは「百分の八十（当該連結事業年度が、令和二年四月一日から令和三年三月三十一日までの間に開始する連結事業年度であるときは百分の七十とし、同年四月一日から令和四年三月三十一日までの間に開始する連結事業年度であるときは百分の六十とし、同年四月一日から令和五年三月三十日までの間に開始する連結事業年度であるときは百分の五十とする。）」と、及び中「」とあるのは「」と、中「独立行政法人石油天然ガス・金属鉱物資源機構」とあるのは「独立行政法人エネルギー・金属鉱物資源機構」と、「百分の八十」とあるのは「百分の八十（当該連結事業年度が、令和二年四月一日から令和三年三月三十一日までの間に開始する連結事業年度であるときは百分の七十とし、同年四月一日から令和四年三月三十一日までの間に開始する連結事業年度であるときは百分の六十とし、同年四月一日から令和五年三月三十日までの間に開始する連結事業年度であるときは百分の五十とする。）」と、の規定中「」とあるのは「」とする。

The provisions of Article 68-46, paragraphs (1) and (6) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that began before the Effective Date.

及びの規定は、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開始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 102Transitional Measures Concerning Special Provisions on Taxation in the Case of Replacement, etc. of Specified Assets of Consolidated Corporations

第百二条（連結法人の特定の資産の買換えの場合等の課税の特例に関する経過措置）

The provisions of Articles 68-78 through 68-80 of the New Act on Special Measures Concerning Taxation (limited to the parts concerning , , and of the table in Article 68-78, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to assets in the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation transfers, on or after the Effective Date, assets listed in the left-hand column of , , or of that table and acquires (including construction and manufacture; the same applies hereinafter in this Article), on or after the Effective Date, assets listed in the right-hand column of those items, and to the special account or the special account during the year under Article 68-79, paragraph (1) or (3) of the New Act on Special Measures Concerning Taxation pertaining to those assets, and, except where the provisions of paragraph (3) apply, the provisions then in force continue to govern assets listed in the right-hand column of , , or of the table in of the Former Act on Special Measures Concerning Taxation that were acquired before the Effective Date, or are acquired on or after the Effective Date, in the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation transferred, before the Effective Date, assets listed in the left-hand column of those items, and the special account or the special account during the year under or of the Former Act on Special Measures Concerning Taxation pertaining to those assets, and assets listed in the right-hand column of those items that were acquired before the Effective Date in the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation transfers, on or after the Effective Date, assets listed in the left-hand column of those items.

（の表の、及びに係る部分に限る。）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同表の、又はの上欄に掲げる資産の譲渡をして、施行日以後にこれらの号の下欄に掲げる資産の取得（建設及び製作を含む。以下この条において同じ。）をする場合の当該資産及び当該資産に係る又はの特別勘定又は期中特別勘定について適用し、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の表の、又はの上欄に掲げる資産の譲渡をした場合における施行日前に取得をしたこれらの号の下欄に掲げる資産又は施行日以後に取得をするこれらの号の下欄に掲げる資産及びこれらの資産に係る又はの特別勘定又は期中特別勘定並びに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これらの号の上欄に掲げる資産の譲渡をする場合における施行日前に取得をしたこれらの号の下欄に掲げる資産については、第三項の規定の適用がある場合を除き、なお従前の例による。

The provisions then in force continue to govern assets listed in the right-hand column of of the table in of the Former Act on Special Measures Concerning Taxation that were acquired before the Effective Date, or assets listed in that column that are acquired on or after the Effective Date, in the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation transferred, before the Effective Date, assets listed in the left-hand column of , and the special account or the special account during the year under or of the Former Act on Special Measures Concerning Taxation pertaining to those assets.

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の表のの上欄に掲げる資産の譲渡をした場合における施行日前に取得をしたの下欄に掲げる資産又は施行日以後に取得をする同欄に掲げる資産及びこれらの資産に係る又はの特別勘定又は期中特別勘定については、なお従前の例による。

With regard to assets listed in the right-hand column of of the table in 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 acquires during the period from the Effective Date to September 30, 2022 (limited to vehicles and transport equipment used for railway business in Japan prescribed in that column that are specified by Cabinet Order and that the consolidated parent corporation or its consolidated subsidiary corporation acquires based on a contract concluded before the Effective Date), the provisions of Article 68-78 through Article 68-80 of the Act on Special Measures Concerning Taxation (excluding (including as applied mutatis mutandis pursuant to )) apply by deeming those assets to be assets listed in the right-hand column of of the table in Article 68-78, paragraph (1) of the Act on Special Measures Concerning Taxation.

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から令和四年九月三十日までの間に取得をするの表のの下欄に掲げる資産（同欄に規定する国内にある鉄道事業の用に供される車両及び運搬具のうち政令で定めるもので当該連結親法人又はその連結子法人が施行日前に締結した契約に基づき取得をするものに限る。）については、の表のの下欄に掲げる資産とみなして、からまで（（において準用する場合を含む。）を除く。）の規定を適用する。

Supplementary Provisions, Article 103Transitional Measures Concerning Special Provisions on Taxation on Transactions with Foreign Affiliates of Consolidated Corporations

第百三条（連結法人の国外関連者との取引に係る課税の特例に関する経過措置）

The provisions of Article 68-88, paragraphs (28) and (31) of the New Act on Special Measures Concerning Taxation apply to corporation tax or local corporation tax for which the deadline or date specified in any of the items of arrives on or after the Effective Date, and the provisions then in force continue to govern corporation tax or local corporation tax for which the deadline or date specified in any of the items of of the Former Act on Special Measures Concerning Taxation arrived before the Effective Date. In this case, with regard to the application of the provisions of Article 68-88, paragraphs (28) and (31) of the New Act on Special Measures Concerning Taxation in a consolidated business year of a consolidated corporation that began before the Effective Date (limited to one for which the deadline or date specified in any of the items of Article 68-88, paragraph (28) of the New Act on Special Measures Concerning Taxation arrives on or after the Effective Date), the phrase "seven years" in is deemed to be replaced with "six years"; the phrase "and , and" with "through , and"; the phrase "Article 68-88, paragraph (28) of the Act on Special Measures Concerning Taxation (" with "Article 68-88, paragraph (28) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 103 (Transitional Measures Concerning Special Provisions on Taxation on Transactions with Foreign Affiliates of Consolidated Corporations) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; hereinafter referred to as the '2020 Income Tax Act Amendment' in this Article) ("; the phrase "and of Article 68-88, paragraph (28) of the Act on Special Measures Concerning Taxation" with "and of Article 68-88, paragraph (28) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 103 of the Supplementary Provisions of the 2020 Income Tax Act Amendment"; the phrase "' and" with "Article 68-88, paragraph (28) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 103 of the Supplementary Provisions of the 2020 Income Tax Act Amendment', and the phrase 'or ' in is deemed to be replaced with 'or , or Article 68-88, paragraph (28) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 103 of the Supplementary Provisions of the 2020 Income Tax Act Amendment' and"; the phrase "Article 68-88, paragraph (28) of the Act on Special Measures Concerning Taxation'" with "Article 68-88, paragraph (28) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 103 of the Supplementary Provisions of the 2020 Income Tax Act Amendment'"; the phrase "(the Act on Special Measures Concerning Taxation" with "(the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 103 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; hereinafter referred to as the '2020 Income Tax Act Amendment' in and )"; and the phrase ", the Act on Special Measures Concerning Taxation" with ", the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 103 of the Supplementary Provisions of the 2020 Income Tax Act Amendment"; and the phrase "the Act on General Rules for National Taxes as applied with the replacement of terms pursuant to " in is deemed to be replaced with "the Act on General Rules for National Taxes as applied with the replacement of terms pursuant to as applied with the replacement of terms pursuant to Article 103 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020)"; the phrase "the Act on Special Measures Concerning Taxation" with "the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 103 (Transitional Measures Concerning Special Provisions on Taxation on Transactions with Foreign Affiliates of Consolidated Corporations) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; hereinafter referred to as the '2020 Income Tax Act Amendment' in this paragraph)"; and the phrase "" with "Article 68-88, paragraph (28) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 103 of the Supplementary Provisions of the 2020 Income Tax Act Amendment".

及びの規定は、施行日以後に各号に定める期限又は日が到来する法人税又は地方法人税について適用し、施行日前に各号に定める期限又は日が到来した法人税又は地方法人税については、なお従前の例による。この場合において、連結法人の施行日前に開始した連結事業年度（施行日以後に各号に定める期限又は日が到来するものに限る。）における及びの規定の適用については、中「七年」とあるのは「六年」と、「及び並びに」とあるのは「からまで及び」と、「（」とあるのは「所得税法等の一部を改正する法律（令和二年法律第八号。以下この条において「令和二年改正法」という。）附則第百三条（連結法人の国外関連者との取引に係る課税の特例に関する経過措置）の規定により読み替えて適用される（」と、「及びの」とあるのは「及び令和二年改正法附則第百三条の規定により読み替えて適用されるの」と、「」と」とあるのは「令和二年改正法附則第百三条の規定により読み替えて適用される」と、中「又は」とあるのは「若しくは又は令和二年改正法附則第百三条の規定により読み替えて適用される」と」と、「」」とあるのは「令和二年改正法附則第百三条の規定により読み替えて適用される」」と、「（租税特別措置法」とあるのは「（所得税法等の一部を改正する法律（令和二年法律第八号。以下この項及びにおいて「令和二年改正法」という。）附則第百三条の規定により読み替えて適用される租税特別措置法」と、「、租税特別措置法」とあるのは「、令和二年改正法附則第百三条の規定により読み替えて適用される租税特別措置法」と、中「の規定により読み替えて適用される国税通則法」とあるのは「所得税法等の一部を改正する法律（令和二年法律第八号）附則第百三条の規定により読み替えて適用されるの規定により読み替えて適用される国税通則法」と、「租税特別措置法」とあるのは「所得税法等の一部を改正する法律（令和二年法律第八号。以下この項において「令和二年改正法」という。）附則第百三条（連結法人の国外関連者との取引に係る課税の特例に関する経過措置）の規定により読み替えて適用される租税特別措置法」と、「」とあるのは「令和二年改正法附則第百三条の規定により読み替えて適用される」とする。

Supplementary Provisions, Article 104Transitional Measures Concerning Special Provisions on Taxation on Income, etc. Pertaining to Foreign Affiliated Companies of Consolidated Corporations

第百四条（連結法人の外国関係会社に係る所得等の課税の特例に関する経過措置）

With regard to the application of the provisions of Article 68-91, paragraph (9) and Article 68-93-3, paragraph (9) 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 (ix) of the Supplementary Provisions, the phrase ", , or " in those provisions is deemed to be replaced with "or ".

施行日から附則第一条第九号に定める日の前日までの間における及びの規定の適用については、これらの規定中「、又は」とあるのは、「又は」とする。

Supplementary Provisions, Article 105Transitional Measures Concerning Non-Application of Refunds by Carryback of Losses Other Than Losses, etc. of Small or Medium-Sized Consolidated Corporations

第百五条（中小連結法人の欠損金等以外の欠損金の繰戻しによる還付の不適用に関する経過措置）

The provisions of Article 68-97 of the New Act on Special Measures Concerning Taxation apply to a consolidated deficit (meaning a consolidated deficit prescribed in of the Former Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article) incurred in a consolidated business year of a consolidated parent corporation ending on or after the Effective Date, and the provisions then in force continue to govern a consolidated deficit incurred in a consolidated business year of a consolidated parent corporation that ended before the Effective Date.

の規定は、連結親法人の施行日以後に終了する連結事業年度において生じた連結欠損金額（に規定する連結欠損金額をいう。以下この条において同じ。）について適用し、連結親法人の施行日前に終了した連結事業年度において生じた連結欠損金額については、なお従前の例による。

The provisions of Article 68-97 of the New Act on Special Measures Concerning Taxation do not apply to the total sum of the amounts, out of the consolidated deficit incurred in a consolidated business year ending on or after the Effective Date of a consolidated parent corporation (excluding those listed in the items of Article 68-97 of the New Act on Special Measures Concerning Taxation) or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that is a certified business restructuring operator prescribed in of the Former Act on Special Measures Concerning Taxation (limited to one that received, before the Effective Date, the certification under for a specified business restructuring plan prescribed in ), up to the amount specified by Cabinet Order prescribed in of the Former Act on Special Measures Concerning Taxation pertaining to that consolidated parent corporation or its consolidated subsidiary corporation (excluding, for a consolidated business year in which the provisions of Article 68-33 of the New Act on Special Measures Concerning Taxation, and of Article 68-40, paragraphs (1) and (4) and Article 68-41, paragraphs (1) through (3), (11), and (12) of the New Act on Special Measures Concerning Taxation as they relate to , are applied, the consolidated corporation to which that application pertains) (where that amount exceeds the amount attributed to that consolidated parent corporation or its consolidated subsidiary corporation out of the consolidated deficit incurred in that consolidated business year (excluding the amount calculated as specified by Cabinet Order prescribed in ), the amount after deducting the excess) (referred to as the "amount of deficit from specified equipment disposal, etc." in the following paragraph and paragraph (4)).

連結親法人（各号に掲げるものを除く。）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、に規定する認定事業再編事業者であるもの（施行日前にに規定する特定事業再編計画についての認定を受けたものに限る。）の施行日以後に終了する連結事業年度において生じた連結欠損金額のうち、当該連結親法人又はその連結子法人（並びにの規定に係る及び並びに、及びの規定の適用を受ける連結事業年度における当該適用に係る連結法人を除く。）に係るに規定する政令で定める金額に達するまでの金額（当該金額が当該連結事業年度において生じた連結欠損金額のうち当該連結親法人又はその連結子法人に帰せられる金額（に規定する政令で定めるところにより計算した金額を除く。）を超える場合には、その超える部分の金額を控除した金額）の合計額（次項及び第四項において「特定設備廃棄等欠損金額」という。）については、の規定は、適用しない。

Where the provisions of are applied to an amount of deficit from specified equipment disposal, etc., the portion of the consolidated deficit for the deficit consolidated business year prescribed in in which that amount of deficit from specified equipment disposal, etc. was incurred that exceeds that amount of deficit from specified equipment disposal, etc. is deemed not to exist.

特定設備廃棄等欠損金額についての規定を適用する場合には、当該特定設備廃棄等欠損金額が生じたに規定する欠損連結事業年度の連結欠損金額のうち当該特定設備廃棄等欠損金額を超える部分の金額は、ないものとする。

Beyond what is provided for in the preceding paragraph, matters necessary for the calculation of the individually attributed amount of consolidated deficit prescribed in and for the application of the provisions of in the case where there is an amount of deficit from specified equipment disposal, etc., and any other matters necessary for the application of the provisions of paragraph (2), are specified by Cabinet Order.

前項に定めるもののほか、特定設備廃棄等欠損金額がある場合におけるに規定する連結欠損金個別帰属額の計算及びの規定の適用その他第二項の規定の適用に関し必要な事項は、政令で定める。

Supplementary Provisions, Article 106Transitional Measures Concerning Special Provisions on Inclusion in Deductible Expenses of the Acquisition Cost of Small-Amount Depreciable Assets of Small or Medium-Sized Consolidated Corporations

第百六条（中小連結法人の少額減価償却資産の取得価額の損金算入の特例に関する経過措置）

The provisions then in force continue to govern small-amount depreciable assets prescribed in of the Former Act on Special Measures Concerning Taxation that a small or medium-sized consolidated parent corporation prescribed in or its small or medium-sized consolidated subsidiary corporation acquired, or manufactured or constructed, before the Effective Date.

に規定する中小連結親法人又はその中小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に規定する少額減価償却資産については、なお従前の例による。

Supplementary Provisions, Article 107Transitional Measures Concerning Special Provisions for Calculation of Amount of Consolidated Foreign-Source Income of Consolidated Corporations

第百七条（連結法人の連結国外所得金額の計算の特例に関する経過措置）

The provisions of Article 68-88, paragraphs (28) and (31) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) of the New Act on Special Measures Concerning Taxation apply to corporation tax or local corporation tax for which the deadline or date specified in any of the items of arrives on or after the Effective Date, and the provisions then in force continue to govern corporation tax or local corporation tax for which the deadline or date specified in any of the items of of the Former Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to of the Former Act on Special Measures Concerning Taxation arrived before the Effective Date. In this case, with regard to the application of the provisions of Article 68-107-2, paragraph (13) of the New Act on Special Measures Concerning Taxation in a consolidated business year of a consolidated corporation that began before the Effective Date (limited to one for which the deadline or date specified in any of the items of Article 68-88, paragraph (28) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) of the New Act on Special Measures Concerning Taxation arrives on or after the Effective Date), the phrase "Article 68-88, paragraph (28) of the Act on Special Measures Concerning Taxation ( as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) (Special Provisions for Calculation of Amount of Consolidated Foreign-Source Income of Consolidated Corporations) of the Act on Special Measures Concerning Taxation ( and of Article 68-88, paragraph (28) of the Act on Special Measures Concerning Taxation and of as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) of the Act on Special Measures Concerning Taxation and and as applied mutatis mutandis pursuant to 'the preceding Article and the Act on Special Measures Concerning Taxation 'the preceding Article and as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) of the Act on Special Measures Concerning Taxation (the Act on Special Measures Concerning Taxation ( as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) of the Act on Special Measures Concerning Taxation and the Act on Special Measures Concerning Taxation and as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) of the Act on Special Measures Concerning Taxation , the Act on Special Measures Concerning Taxation , as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) of the Act on Special Measures Concerning Taxation" in the row for in the table of is deemed to be replaced with "seven years six years and , and through paragraph (5), and Article 68-88, paragraph (28) of the Act on Special Measures Concerning Taxation ( as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) (Special Provisions for Calculation of Amount of Consolidated Foreign-Source Income of Consolidated Corporations) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 107 (Transitional Measures Concerning Special Provisions for Calculation of Amount of Consolidated Foreign-Source Income of Consolidated Corporations) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; hereinafter referred to as the '2020 Income Tax Act Amendment' in this Article) ( and of Article 68-88, paragraph (28) of the Act on Special Measures Concerning Taxation and of as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 107 of the Supplementary Provisions of the 2020 Income Tax Act Amendment ' and as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 107 of the Supplementary Provisions of the 2020 Income Tax Act Amendment', and the phrase 'or ' in is deemed to be replaced with 'or , or as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 107 of the Supplementary Provisions of the 2020 Income Tax Act Amendment' and Article 68-88, paragraph (28) of the Act on Special Measures Concerning Taxation' as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 107 of the Supplementary Provisions of the 2020 Income Tax Act Amendment' (the Act on Special Measures Concerning Taxation ( as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 107 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; hereinafter referred to as the '2020 Income Tax Act Amendment' in this paragraph and ) , the Act on Special Measures Concerning Taxation , as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 107 of the Supplementary Provisions of the 2020 Income Tax Act Amendment", the phrase "the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) (Special Provisions for Calculation of Amount of Consolidated Foreign-Source Income of Consolidated Corporations) of the Act on Special Measures Concerning Taxation" in the row for of that table is deemed to be replaced with "the Act on General Rules for National Taxes as applied with the replacement of terms pursuant to the Act on General Rules for National Taxes as applied with the replacement of terms pursuant to as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 107 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 68-107-2, paragraph (13) (Special Provisions for Calculation of Amount of Consolidated Foreign-Source Income of Consolidated Corporations) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 107 (Transitional Measures Concerning Special Provisions for Calculation of Amount of Consolidated Foreign-Source Income of Consolidated Corporations) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; hereinafter referred to as the '2020 Income Tax Act Amendment' in this paragraph)", and the phrase "" is deemed to be replaced with "Article 68-107-2, paragraph (13) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 107 of the Supplementary Provisions of the 2020 Income Tax Act Amendment".

において準用する及びの規定は、施行日以後に各号に定める期限又は日が到来する法人税又は地方法人税について適用し、施行日前ににおいて準用する各号に定める期限又は日が到来した法人税又は地方法人税については、なお従前の例による。この場合において、連結法人の施行日前に開始した連結事業年度（施行日以後ににおいて準用する各号に定める期限又は日が到来するものに限る。）におけるの規定の適用については、の表の項中「（（連結法人の連結国外所得金額の計算の特例）において準用する（及びの及びにおいて準用するの及び及びにおいて準用する「前条及び租税特別措置法「前条及びにおいて準用する（租税特別措置法（において準用する並びに租税特別措置法並びににおいて準用する、租税特別措置法、において準用する」とあるのは「七年六年及び並びにからまで及び（所得税法等の一部を改正する法律（令和二年法律第八号。以下この条において「令和二年改正法」という。）附則第百七条（連結法人の連結国外所得金額の計算の特例に関する経過措置）の規定により読み替えて適用される（連結法人の連結国外所得金額の計算の特例）において準用する（及びの及び令和二年改正法附則第百七条の規定により読み替えて適用されるにおいて準用するの」と令和二年改正法附則第百七条の規定により読み替えて適用されるにおいて準用する」と、中「又は」とあるのは「若しくは又は令和二年改正法附則第百七条の規定により読み替えて適用されるにおいて準用する」と」令和二年改正法附則第百七条の規定により読み替えて適用されるにおいて準用する」（租税特別措置法（所得税法等の一部を改正する法律（令和二年法律第八号。以下この項及びにおいて「令和二年改正法」という。）附則第百七条の規定により読み替えて適用されるにおいて準用する、租税特別措置法、令和二年改正法附則第百七条の規定により読み替えて適用されるにおいて準用する」と、同表の項中「（連結法人の連結国外所得金額の計算の特例）において準用する」とあるのは「の規定により読み替えて適用される国税通則法所得税法等の一部を改正する法律（令和二年法律第八号）附則第百七条の規定により読み替えて適用されるにおいて準用するの規定により読み替えて適用される国税通則法租税特別措置法所得税法等の一部を改正する法律（令和二年法律第八号。以下この項において「令和二年改正法」という。）附則第百七条（連結法人の連結国外所得金額の計算の特例に関する経過措置）の規定により読み替えて適用される（連結法人の連結国外所得金額の計算の特例）において準用する」と、「」とあるのは「令和二年改正法附則第百七条の規定により読み替えて適用される」とする。

Supplementary Provisions, Article 108Transitional Measures Concerning Special Provisions on Inheritance Tax and Gift Tax

第百八条（相続税及び贈与税の特例に関する経過措置）

The following persons are deemed to be donees prescribed in Article 70-4, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of paragraph (5) (limited to the part concerning item (ii)) and paragraphs (15) through (17) of that Article apply to them:

次に掲げる者は、新租税特別措置法第七十条の四第一項に規定する受贈者とみなして、同条第五項（第二号に係る部分に限る。）及び第十五項から第十七項までの規定を適用する。

a donee prescribed in prior to the amendment by the , which remains in force pursuant to Article 20, paragraph (2) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of are being applied;

租税特別措置法の一部を改正する法律（昭和五十年法律第十六号）附則第二十条第二項の規定によりなおその効力を有するものとされるによる改正前の本文の規定の適用を受けているに規定する受贈者

a donee prescribed in prior to the amendment by the in the case where the provisions then in force continue to govern pursuant to Article 19, paragraph (1) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of are being applied;

租税特別措置法の一部を改正する法律（平成三年法律第十六号）附則第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による改正前の本文の規定の適用を受けているに規定する受贈者

a donee prescribed in prior to the amendment by the , which remains in force pursuant to Article 36, paragraph (2) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of are being applied;

租税特別措置法の一部を改正する法律（平成七年法律第五十五号）附則第三十六条第二項の規定によりなおその効力を有するものとされるによる改正前の本文の規定の適用を受けているに規定する受贈者

a donee prescribed in prior to the amendment by , to whom the provisions of the main clause of are being applied;

の規定による改正前の本文の規定の適用を受けているに規定する受贈者

a donee prescribed in prior to the amendment by , to whom the provisions of the main clause of are being applied;

の規定による改正前の本文の規定の適用を受けているに規定する受贈者

a donee prescribed in prior to the amendment by in the case where the provisions then in force continue to govern pursuant to Article 32, paragraph (4) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of are being applied;

租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）附則第三十二条第四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の規定による改正前の本文の規定の適用を受けているに規定する受贈者

a donee prescribed in prior to the amendment by in the case where the provisions then in force continue to govern pursuant to Article 123, paragraph (10) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of are being applied;

所得税法等の一部を改正する法律（平成十五年法律第八号）附則第百二十三条第十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の規定による改正前の本文の規定の適用を受けているに規定する受贈者

a donee prescribed in prior to the amendment by , which remains in force pursuant to Article 55, paragraph (2) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of are being applied;

所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第五十五条第二項の規定によりなおその効力を有するものとされるの規定による改正前の本文の規定の適用を受けているに規定する受贈者

a donee prescribed in prior to the amendment by , which remains in force pursuant to Article 66, paragraph (2) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of are being applied;

所得税法等の一部を改正する法律（平成二十一年法律第十三号）附則第六十六条第二項の規定によりなおその効力を有するものとされるの規定による改正前の本文の規定の適用を受けているに規定する受贈者

a donee prescribed in prior to the amendment by in the case where the provisions then in force continue to govern pursuant to Article 128, paragraph (3) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of are being applied;

所得税法等の一部を改正する法律（平成二十六年法律第十号）附則第百二十八条第三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の規定による改正前の本文の規定の適用を受けているに規定する受贈者

a donee prescribed in prior to the amendment by in the case where the provisions then in force continue to govern pursuant to Article 127, paragraph (5) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of are being applied;

所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第百二十七条第五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の規定による改正前の本文の規定の適用を受けているに規定する受贈者

a donee prescribed in prior to the amendment by in the case where the provisions then in force continue to govern pursuant to Article 118, paragraph (6) or (7) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of are being applied;

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）附則第百十八条第六項又は第七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の規定による改正前の本文の規定の適用を受けているに規定する受贈者

a donee prescribed in of the Former Act on Special Measures Concerning Taxation to whom the provisions of the main clause of are being applied.

本文の規定の適用を受けているに規定する受贈者

an agricultural heir prescribed in prior to the amendment by the , which remains in force pursuant to Article 19, paragraph (5) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of are being applied;

租税特別措置法の一部を改正する法律（平成三年法律第十六号）附則第十九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による改正前の本文の規定の適用を受けているに規定する農業相続人

an agricultural heir prescribed in prior to the amendment by , to whom the provisions of the main clause of are being applied;

の規定による改正前の本文の規定の適用を受けているに規定する農業相続人

an agricultural heir prescribed in prior to the amendment by , to whom the provisions of the main clause of are being applied;

の規定による改正前の本文の規定の適用を受けているに規定する農業相続人

an agricultural heir prescribed in prior to the amendment by in the case where the provisions then in force continue to govern pursuant to Article 123, paragraph (11) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of are being applied;

所得税法等の一部を改正する法律（平成十五年法律第八号）附則第百二十三条第十一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の規定による改正前の本文の規定の適用を受けているに規定する農業相続人

an agricultural heir prescribed in prior to the amendment by in the case where the provisions then in force continue to govern pursuant to Article 55, paragraph (17) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of are being applied;

所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第五十五条第十七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の規定による改正前の本文の規定の適用を受けているに規定する農業相続人

an agricultural heir prescribed in prior to the amendment by , which remains in force pursuant to Article 66, paragraph (6) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of are being applied;

所得税法等の一部を改正する法律（平成二十一年法律第十三号）附則第六十六条第六項の規定によりなおその効力を有するものとされるの規定による改正前の本文の規定の適用を受けているに規定する農業相続人

an agricultural heir prescribed in prior to the amendment by in the case where the provisions then in force continue to govern pursuant to Article 128, paragraph (7) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of are being applied;

所得税法等の一部を改正する法律（平成二十六年法律第十号）附則第百二十八条第七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の規定による改正前の本文の規定の適用を受けているに規定する農業相続人

an agricultural heir prescribed in prior to the amendment by in the case where the provisions then in force continue to govern pursuant to Article 127, paragraph (9) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of are being applied;

所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第百二十七条第九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の規定による改正前の本文の規定の適用を受けているに規定する農業相続人

an agricultural heir prescribed in prior to the amendment by in the case where the provisions then in force continue to govern pursuant to Article 118, paragraphs (11) through (13) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of are being applied;

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）附則第百十八条第十一項から第十三項まで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の規定による改正前の本文の規定の適用を受けているに規定する農業相続人

an agricultural heir prescribed in of the Former Act on Special Measures Concerning Taxation to whom the provisions of the main clause of are being applied.

本文の規定の適用を受けているに規定する農業相続人

Supplementary Provisions, Article 109Transitional Measures Concerning Exemption from Liquor Tax for Liquor Shipped from Tax-Free Liquor Shops

第百九条（輸出酒類販売場から移出する酒類に係る酒税の免税に関する経過措置）

The provisions of Article 87-6, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to liquor tax for which the deadline for filing the return under or arrives on or after the Effective Date, and the provisions then in force continue to govern liquor tax for which the deadline for filing that return arrived before the Effective Date.

新租税特別措置法第八十七条の六第二項の規定は、施行日以後に又はの規定による申告書の提出期限が到来する酒税について適用し、施行日前に当該申告書の提出期限が到来した酒税については、なお従前の例による。

Supplementary Provisions, Article 110Transitional Measures Concerning Special Provisions on Tobacco Tax Rates

第百十条（たばこ税の税率の特例に関する経過措置）

The provisions then in force continue to govern tobacco tax on cigarettes prescribed in Article 88-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that was imposed, or should have been imposed, before October 1, 2020.

令和二年十月一日前に課した、又は課すべきであった新租税特別措置法第八十八条の二第一項に規定する紙巻たばこに係るたばこ税については、なお従前の例による。

Supplementary Provisions, Article 111Transitional Measures Concerning Special Provisions on the Rate of Interest Tax, etc.

第百十一条（利子税等の割合の特例に関する経過措置）

The provisions of Articles 93 through 96 of the New Act on Special Measures Concerning Taxation apply to interest tax, etc. prescribed in that corresponds to the period on or after January 1, 2021, and the provisions then in force continue to govern interest tax, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that corresponds to the period before that date.

新租税特別措置法第九十三条から第九十六条までの規定は、令和三年一月一日以後の期間に対応する同条第一項に規定する利子税等について適用し、同日前の期間に対応するに規定する利子税等については、なお従前の例による。

With regard to the application of the provisions of paragraphs (3), (4), and (6) of Article 93 of the New Act on Special Measures Concerning Taxation to interest tax corresponding to the special eligible period in the case where an installment payment period prescribed in Article 93, paragraph (4), item (i) of the New Act on Special Measures Concerning Taxation that began before January 1, 2021 includes a period on or after that date (hereinafter referred to as the "special eligible period" in this paragraph), the phrase "of the year" in item (ii) of paragraph (4) of that Article is deemed to be replaced with "of the year, the special base rate prescribed in prior to the amendment by , or of 2021", and the phrase ") means" with "), whichever is lower, means".

令和三年一月一日前に開始した新租税特別措置法第九十三条第四項第一号に規定する分納期間のうちに同日以後の期間（以下この項において「特例対象期間」という。）がある場合における当該特例対象期間に対応する利子税に係る同条第三項、第四項及び第六項の規定の適用については、同条第四項第二号中「年の」とあるのは「年のの規定による改正前のに規定する特例基準割合又は令和三年の」と、「）をいう」とあるのは「）のうちいずれか低い割合をいう」とする。

Supplementary Provisions, Article 112Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Foreign Affiliated Companies of Residents

第百十二条（居住者の外国関係会社に係る所得の課税の特例に関する経過措置）

With regard to the application of the provisions of Article 40-4, paragraphs (2) and (4) of the Act on Special Measures Concerning Taxation as Amended for 2022 in the case where, in a business year prescribed in Article 40-4, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022 of a foreign affiliated company prescribed in Article 40-4, paragraph (2), item (i) of the Act on Special Measures Concerning Taxation, there is a consolidated corporation listed in any of the items of Before the 2022 Changes pertaining to that foreign affiliated company, the phrase "domestic corporation" in item (ii), (c), 1. and item (iii), (c), 1. of paragraph (2) of that Article is deemed to be replaced with "domestic corporation, or a consolidated corporation prescribed in prior to the amendment by that is listed in any of the items of prior to the amendment by ".

租税特別措置法第四十条の四第二項第一号に規定する外国関係会社の四年新措置法第四十条の四第一項に規定する事業年度に当該外国関係会社に係る各号に掲げる連結法人がある場合における四年新措置法第四十条の四第二項及び第四項の規定の適用については、同条第二項第二号ハ（１）及び第三号ハ（１）中「内国法人」とあるのは、「内国法人、の規定による改正前の各号に掲げるの規定による改正前のに規定する連結法人」とする。

Supplementary Provisions, Article 113Transitional Measures Concerning the Special Corporation Tax Credit Where Experimental Research Is Conducted, Accompanying the Amendment by Article 16

第百十三条（第十六条の規定による改正に伴う試験研究を行っ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 42-4 of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount of experimental research expenses prescribed in paragraph (19), item (v) of that Article is to include the amount of experimental research expenses prescribed in Before the 2022 Changes for each consolidated business year (meaning a consolidated business year prescribed in Before the 2022 Changes; the same applies hereinafter through Article 130 of the Supplementary Provisions) that corresponds to each business year prescribed in that item (where the number of months in each of those consolidated business years differs from the number of months in the relevant applicable year (meaning the applicable year prescribed in Article 42-4, paragraph (19), item (iii) of the Act on Special Measures Concerning Taxation as Amended for 2022; the same applies hereinafter in this paragraph), the amount calculated by multiplying that amount of experimental research expenses by the number of months in the relevant applicable year and dividing the product by the number of months in each of those consolidated business years), and the amount of experimental research expenses prescribed in Article 42-4, paragraph (19), item (vi)-3 of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount of experimental research expenses prescribed in Before the 2022 Changes for the consolidated business year that corresponds to the base business year prescribed in (where the number of months in that consolidated business year differs from the number of months in the relevant applicable year, the amount calculated by multiplying that amount of experimental research expenses by the number of months in the relevant applicable year and dividing the product by the number of months in that consolidated business year).

四年新措置法第四十二条の四の規定の適用については、同条第十九項第五号に規定する試験研究費の額には同号に規定する各事業年度に該当する各連結事業年度（に規定する連結事業年度をいう。以下附則第百三十条までにおいて同じ。）のに規定する試験研究費の額（当該各連結事業年度の月数と当該適用年度（四年新措置法第四十二条の四第十九項第三号に規定する適用年度をいう。以下この項において同じ。）の月数とが異なる場合には、当該試験研究費の額に当該適用年度の月数を乗じてこれを当該各連結事業年度の月数で除して計算した金額）を含むものとし、に規定する試験研究費の額にはに規定する基準事業年度に該当する連結事業年度のに規定する試験研究費の額（当該連結事業年度の月数と当該適用年度の月数とが異なる場合には、当該試験研究費の額に当該適用年度の月数を乗じてこれを当該連結事業年度の月数で除して計算した金額）を含むものとする。

The number of months referred to in the preceding paragraph is calculated according to the calendar, and any fraction of less than one month is counted as one month.

前項の月数は、暦に従って計算し、一月に満たない端数を生じたときは、これを一月とする。

Supplementary Provisions, Article 113-2Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Small and Medium Sized Enterprise, etc. Acquires Machinery, etc.

第百十三条の二（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に関する経過措置）

With regard to the application of the provisions of Article 42-6, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022, the carried-over excess of the tax credit limit prescribed in paragraph (4) of that Article is to include the amount, out of the maximum tax credit prescribed in Before the 2022 Changes (limited to that pertaining to the corporation) in each consolidated business year beginning within one year before the first day of the business year for which the corporation referred to in that paragraph seeks the application of the provisions of paragraph (3) of that Article (limited to each consolidated business year in the case where the corporation has continuously filed blue returns prescribed in Article 2, paragraph (2), item (xxix) of the Act on Special Measures Concerning Taxation as Amended for 2022 (hereinafter referred to as "blue returns" through Article 119 of the Supplementary Provisions) up to that business year (for a consolidated business year, where that corporation or the consolidated parent corporation prescribed in Before the 2022 Changes pertaining to that corporation has filed consolidated tax returns prescribed in of the Former Corporation Tax Act)), that cannot be fully deducted even through the deduction under (where there is an amount already deducted, pursuant to the provisions of Article 42-6, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022 or Before the 2022 Changes, from the corporation tax before adjustment prescribed in Article 42-4, paragraph (19), item (ii) of the Act on Special Measures Concerning Taxation as Amended for 2022 or the corporation tax before adjustment prescribed in Before the 2022 Changes in a business year beginning within one year before the first day of that business year (including the amount pertaining to that corporation out of the amount already deducted from the amount of corporation tax in each of those consolidated business years pursuant to the provisions of Before the 2022 Changes; referred to as the "amount already deducted" hereinafter in this paragraph), the remaining amount after deducting that amount already deducted).

四年新措置法第四十二条の六第三項の規定の適用については、同条第四項に規定する繰越税額控除限度超過額には、同項の法人の同条第三項の規定の適用を受けようとする事業年度開始の日前一年以内に開始した各連結事業年度（当該事業年度まで連続して四年新措置法第二条第二項第二十九号に規定する青色申告書（以下附則第百十九条までにおいて「青色申告書」という。）の提出（連結事業年度にあっては、当該法人又は当該法人に係るに規定する連結親法人によるに規定する連結確定申告書の提出）をしている場合の各連結事業年度に限る。）におけるに規定する税額控除限度額（当該法人に係るものに限る。）のうち、の規定による控除をしてもなお控除しきれない金額（既に四年新措置法第四十二条の六第三項又はの規定により当該事業年度開始の日前一年以内に開始した事業年度において四年新措置法第四十二条の四第十九項第二号に規定する調整前法人税額又はに規定する調整前法人税額から控除された金額（既にの規定により当該各連結事業年度において法人税の額から控除された金額のうち当該法人に係るものを含む。以下この項において「控除済金額」という。）がある場合には、当該控除済金額を控除した残額）を含むものとする。

With regard to the application of the provisions of Article 42-6, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022, where, for consolidated business years after each business year beginning within one year before the first day prescribed in that paragraph, the corporation referred to in that paragraph or the consolidated parent corporation prescribed in Before the 2022 Changes pertaining to that corporation (hereinafter referred to as the "consolidated parent corporation" through Article 130 of the Supplementary Provisions) filed consolidated tax returns (meaning consolidated tax returns prescribed in of the Former Corporation Tax Act; the same applies hereinafter through Article 130 of the Supplementary Provisions), the corporation is deemed to have filed blue returns.

四年新措置法第四十二条の六第四項の規定の適用については、同項に規定する開始の日前一年以内に開始した各事業年度後の連結事業年度について同項の法人又は当該法人に係るに規定する連結親法人（以下附則第百三十条までにおいて「連結親法人」という。）による連結確定申告書（に規定する連結確定申告書をいう。以下附則第百三十条までにおいて同じ。）の提出をしていた場合には、青色申告書の提出をしていたものとみなす。

With regard to the application of the provisions of Article 42-6, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount deducted from the corporation tax before adjustment prescribed in that paragraph is to include the amount pertaining to the corporation referred to in Article 42-6, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022 out of the amount already deducted from the amount of corporation tax pursuant to the provisions of Before the 2022 Changes.

四年新措置法第四十二条の六第四項の規定の適用については、同項に規定する調整前法人税額から控除された金額には、既にの規定により法人税の額から控除された金額のうち四年新措置法第四十二条の六第四項の法人に係るものを含むものとする。

With regard to the application of the provisions of Article 42-6, paragraph (8) of the Act on Special Measures Concerning Taxation as Amended for 2022, where a written statement of the carried-over excess of the tax credit limit prescribed in Before the 2022 Changes was attached to the consolidated tax return for each consolidated business year from the year of commencement of use prescribed in Before the 2022 Changes onward, a written statement of the carried-over excess of the tax credit limit prescribed in Article 42-6, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022 is deemed to have been attached to the final return prescribed in Article 2, item (xxxi) of the Corporation Tax Act (hereinafter referred to as the "final return" through Article 130 of the Supplementary Provisions).

四年新措置法第四十二条の六第八項の規定の適用については、に規定する供用年度以後の各連結事業年度の連結確定申告書にに規定する繰越税額控除限度超過額の明細書の添付があった場合には、法人税法第二条第三十一号に規定する確定申告書（以下附則第百三十条までにおいて「確定申告書」という。）に四年新措置法第四十二条の六第三項に規定する繰越税額控除限度超過額の明細書の添付があったものとみなす。

Supplementary Provisions, Article 114Transitional Measures Concerning the Special Corporation Tax Credit Where Industrial Machinery, etc. Is Acquired in Specified Areas of Okinawa

第百十四条（沖縄の特定地域において工業用機械等を取得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 42-9, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022, the carried-over excess of the tax credit limit prescribed in paragraph (3) of that Article is to include the amount, out of the maximum tax credit prescribed in Before the 2022 Changes (limited to that pertaining to the corporation) in each consolidated business year beginning within four years before the first day of the business year for which the corporation referred to in that paragraph seeks the application of the provisions of paragraph (2) of that Article (limited to each consolidated business year in the case where the corporation has continuously filed blue returns up to that business year (for a consolidated business year, where that corporation or the consolidated parent corporation pertaining to that corporation has filed consolidated tax returns)), that cannot be fully deducted even through the deduction under (where there is an amount already deducted, pursuant to the provisions of Article 42-9, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022 or Before the 2022 Changes, from the corporation tax before adjustment prescribed in Article 42-4, paragraph (19), item (ii) of the Act on Special Measures Concerning Taxation as Amended for 2022 or the corporation tax before adjustment prescribed in Before the 2022 Changes in a business year beginning within four years before the first day of that business year (including the amount pertaining to that corporation out of the amount already deducted from the amount of corporation tax in each of those consolidated business years pursuant to the provisions of Before the 2022 Changes; referred to as the "amount already deducted" hereinafter in this paragraph), the remaining amount after deducting that amount already deducted).

四年新措置法第四十二条の九第二項の規定の適用については、同条第三項に規定する繰越税額控除限度超過額には、同項の法人の同条第二項の規定の適用を受けようとする事業年度開始の日前四年以内に開始した各連結事業年度（当該事業年度まで連続して青色申告書の提出（連結事業年度にあっては、当該法人又は当該法人に係る連結親法人による連結確定申告書の提出）をしている場合の各連結事業年度に限る。）におけるに規定する税額控除限度額（当該法人に係るものに限る。）のうち、の規定による控除をしてもなお控除しきれない金額（既に四年新措置法第四十二条の九第二項又はの規定により当該事業年度開始の日前四年以内に開始した事業年度において四年新措置法第四十二条の四第十九項第二号に規定する調整前法人税額又はに規定する調整前法人税額から控除された金額（既にの規定により当該各連結事業年度において法人税の額から控除された金額のうち当該法人に係るものを含む。以下この項において「控除済金額」という。）がある場合には、当該控除済金額を控除した残額）を含むものとする。

With regard to the application of the provisions of Article 42-9, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022, where, for consolidated business years after each business year beginning within four years before the first day prescribed in that paragraph, the corporation referred to in that paragraph or the consolidated parent corporation pertaining to that corporation filed consolidated tax returns, the corporation is deemed to have filed blue returns.

四年新措置法第四十二条の九第三項の規定の適用については、同項に規定する開始の日前四年以内に開始した各事業年度後の連結事業年度について同項の法人又は当該法人に係る連結親法人による連結確定申告書の提出をしていた場合には、青色申告書の提出をしていたものとみなす。

With regard to the application of the provisions of Article 42-9, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount deducted from the corporation tax before adjustment prescribed in that paragraph is to include the amount pertaining to the corporation referred to in Article 42-9, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022 out of the amount already deducted from the amount of corporation tax pursuant to the provisions of Before the 2022 Changes.

四年新措置法第四十二条の九第三項の規定の適用については、同項に規定する調整前法人税額から控除された金額には、既にの規定により法人税の額から控除された金額のうち四年新措置法第四十二条の九第三項の法人に係るものを含むものとする。

With regard to the application of the provisions of Article 42-9, paragraph (5) of the Act on Special Measures Concerning Taxation as Amended for 2022, where a written statement of the carried-over excess of the tax credit limit prescribed in Before the 2022 Changes was attached to the consolidated tax return for each consolidated business year from the year of commencement of use prescribed in Before the 2022 Changes onward, a written statement of the carried-over excess of the tax credit limit prescribed in Article 42-9, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022 is deemed to have been attached to the final return.

四年新措置法第四十二条の九第五項の規定の適用については、に規定する供用年度以後の各連結事業年度の連結確定申告書にに規定する繰越税額控除限度超過額の明細書の添付があった場合には、確定申告書に四年新措置法第四十二条の九第二項に規定する繰越税額控除限度超過額の明細書の添付があったものとみなす。

Supplementary Provisions, Article 115Transitional Measures Concerning the Special Corporation Tax Credit Where the Number of Employees Has Increased in Areas for Improving Regional Vitality, etc., Accompanying the Amendment by Article 16

第百十五条（第十六条の規定による改正に伴う地方活力向上地域等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）

With regard to the application of the provisions of Article 42-12, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022, a requirement-qualified corporation prescribed in is to include a corporation to which the provisions of Before the 2022 Changes would have applied if it were assumed not to have received, in the consolidated business year in which it received the application of the provisions of Before the 2022 Changes (including the provisions of or , or , , or Before the 2022 Changes as they relate to the provisions of ; the same applies in the following paragraph) or the provisions of Before the 2022 Changes, that application, or a corporation that received the application of the provisions of (referred to as a "requirement-qualified consolidated corporation" in the following paragraph).

の規定の適用については、に規定する要件適格法人には、の規定（の規定に係る若しくは又は、若しくはの規定を含む。次項において同じ。）若しくはの規定の適用を受けた連結事業年度においてその適用を受けないものとしたならばの規定の適用があるもの又はの規定の適用を受けたもの（次項において「要件適格連結法人」という。）を含むものとする。

With regard to the application of the provisions of Article 42-12, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022 to a requirement-qualified consolidated corporation, the business year in which the application prescribed in is received is a business year beginning on or after the day following the end of the consolidated business year in which it received the application of the provisions of Before the 2022 Changes or the provisions of , or the provisions of Before the 2022 Changes.

要件適格連結法人に係るの規定の適用については、に規定する適用を受ける事業年度は、の規定若しくはの規定又はの規定の適用を受けた連結事業年度終了の日の翌日以後に開始する事業年度とする。

Supplementary Provisions, Article 115-2Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Small and Medium Sized Enterprise, etc. Acquires Specified Management Improvement Equipment, etc.

第百十五条の二（中小企業者等が特定経営力向上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 42-12-4, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022, the carried-over excess of the tax credit limit prescribed in paragraph (4) of that Article is to include the amount, out of the maximum tax credit prescribed in Before the 2022 Changes (limited to that pertaining to the corporation) in each consolidated business year beginning within one year before the first day of the business year for which the corporation referred to in that paragraph seeks the application of the provisions of paragraph (3) of that Article (limited to each consolidated business year in the case where the corporation has continuously filed blue returns up to that business year (for a consolidated business year, where that corporation or the consolidated parent corporation pertaining to that corporation has filed consolidated tax returns)), that cannot be fully deducted even through the deduction under (where there is an amount already deducted, pursuant to the provisions of Article 42-12-4, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022 or Before the 2022 Changes, from the corporation tax before adjustment prescribed in Article 42-4, paragraph (19), item (ii) of the Act on Special Measures Concerning Taxation as Amended for 2022 or the corporation tax before adjustment prescribed in Before the 2022 Changes in a business year beginning within one year before the first day of that business year (including the amount pertaining to that corporation out of the amount already deducted from the amount of corporation tax in each of those consolidated business years pursuant to the provisions of Before the 2022 Changes; referred to as the "amount already deducted" hereinafter in this paragraph), the remaining amount after deducting that amount already deducted).

四年新措置法第四十二条の十二の四第三項の規定の適用については、同条第四項に規定する繰越税額控除限度超過額には、同項の法人の同条第三項の規定の適用を受けようとする事業年度開始の日前一年以内に開始した各連結事業年度（当該事業年度まで連続して青色申告書の提出（連結事業年度にあっては、当該法人又は当該法人に係る連結親法人による連結確定申告書の提出）をしている場合の各連結事業年度に限る。）におけるに規定する税額控除限度額（当該法人に係るものに限る。）のうち、の規定による控除をしてもなお控除しきれない金額（既に四年新措置法第四十二条の十二の四第三項又はの規定により当該事業年度開始の日前一年以内に開始した事業年度において四年新措置法第四十二条の四第十九項第二号に規定する調整前法人税額又はに規定する調整前法人税額から控除された金額（既にの規定により当該各連結事業年度において法人税の額から控除された金額のうち当該法人に係るものを含む。以下この項において「控除済金額」という。）がある場合には、当該控除済金額を控除した残額）を含むものとする。

With regard to the application of the provisions of Article 42-12-4, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022, where, for consolidated business years after each business year beginning within one year before the first day prescribed in that paragraph, the corporation referred to in that paragraph or the consolidated parent corporation pertaining to that corporation filed consolidated tax returns, the corporation is deemed to have filed blue returns.

四年新措置法第四十二条の十二の四第四項の規定の適用については、同項に規定する開始の日前一年以内に開始した各事業年度後の連結事業年度について同項の法人又は当該法人に係る連結親法人による連結確定申告書の提出をしていた場合には、青色申告書の提出をしていたものとみなす。

With regard to the application of the provisions of Article 42-12-4, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount deducted from the corporation tax before adjustment prescribed in that paragraph is to include the amount pertaining to the corporation referred to in Article 42-12-4, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022 out of the amount already deducted from the amount of corporation tax pursuant to the provisions of Before the 2022 Changes.

四年新措置法第四十二条の十二の四第四項の規定の適用については、同項に規定する調整前法人税額から控除された金額には、既にの規定により法人税の額から控除された金額のうち四年新措置法第四十二条の十二の四第四項の法人に係るものを含むものとする。

With regard to the application of the provisions of Article 42-12-4, paragraph (8) of the Act on Special Measures Concerning Taxation as Amended for 2022, where a written statement of the carried-over excess of the tax credit limit prescribed in Before the 2022 Changes was attached to the consolidated tax return for each consolidated business year from the year of commencement of use prescribed in Before the 2022 Changes onward, a written statement of the carried-over excess of the tax credit limit prescribed in Article 42-12-4, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022 is deemed to have been attached to the final return.

四年新措置法第四十二条の十二の四第八項の規定の適用については、に規定する供用年度以後の各連結事業年度の連結確定申告書にに規定する繰越税額控除限度超過額の明細書の添付があった場合には、確定申告書に四年新措置法第四十二条の十二の四第三項に規定する繰越税額控除限度超過額の明細書の添付があったものとみなす。

Supplementary Provisions, Article 115-3Transitional Measures Concerning the Special Corporation Tax Credit Where the Amount of Salary or Other Wages Paid Has Increased

第百十五条の三（給与等の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 of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount of education and training expenses prescribed in is to include the amount of education and training expenses prescribed in Before the 2022 Changes that was included in deductible expenses in calculating the amount of consolidated income (meaning consolidated income prescribed in Before the 2022 Changes; the same applies hereinafter through Article 124 of the Supplementary Provisions) for a consolidated business year that corresponds to each business year prescribed in (where the number of months in that consolidated business year differs from the number of months in the relevant applicable year (meaning the applicable year prescribed in Article 42-12-5, paragraph (3), item (iv) of the Act on Special Measures Concerning Taxation as Amended for 2022; the same applies hereinafter in this paragraph), the amount calculated by multiplying that amount of education and training expenses by the number of months in the relevant applicable year and dividing the product by the number of months in that consolidated business year), and the amount of salaries, etc. paid prescribed in Article 42-12-5, paragraph (3), item (x) of the Act on Special Measures Concerning Taxation is to include the amount paid prescribed in Before the 2022 Changes of salaries, etc. prescribed in to domestic employees (meaning domestic employees prescribed in Before the 2022 Changes) that was included in deductible expenses in calculating the amount of consolidated income for the consolidated business year that corresponds to the preceding business year prescribed in (where the number of months in that consolidated business year differs from the number of months in the relevant applicable year, the amount calculated as specified by Cabinet Order according to those numbers of months).

四年新措置法第四十二条の十二の五の規定の適用については、に規定する教育訓練費の額にはに規定する各事業年度に該当する連結事業年度の連結所得（に規定する連結所得をいう。以下附則第百二十四条までにおいて同じ。）の金額の計算上損金の額に算入されたに規定する教育訓練費の額（当該連結事業年度の月数と当該適用年度（四年新措置法第四十二条の十二の五第三項第四号に規定する適用年度をいう。以下この項において同じ。）の月数とが異なる場合には、当該教育訓練費の額に当該適用年度の月数を乗じてこれを当該連結事業年度の月数で除して計算した金額）を含むものとし、に規定する給与等の支給額にはに規定する前事業年度に該当する連結事業年度の連結所得の金額の計算上損金の額に算入された国内雇用者（に規定する国内雇用者をいう。）に対するに規定する給与等のに規定する支給額（当該連結事業年度の月数と当該適用年度の月数とが異なる場合には、その月数に応じ政令で定めるところにより計算した金額）を含むものとする。

The number of months referred to in the preceding paragraph is calculated according to the calendar, and any fraction of less than one month is counted as one month.

前項の月数は、暦に従って計算し、一月に満たない端数を生じたときは、これを一月とする。

Supplementary Provisions, Article 116Transitional Measures Concerning Special Provisions on the Amount of Special Credit Deducted from Corporation Tax, Accompanying the Amendment by Article 16

第百十六条（第十六条の規定による改正に伴う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, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022, where, for consolidated business years after the excess business year prescribed in that paragraph, the corporation referred to in that paragraph or the consolidated parent corporation pertaining to that corporation filed consolidated tax returns, the corporation is deemed to have filed blue returns.

四年新措置法第四十二条の十三第三項の規定の適用については、同項に規定する超過事業年度後の連結事業年度について同項の法人又は当該法人に係る連結親法人による連結確定申告書の提出をしていた場合には、青色申告書の提出をしていたものとみなす。

The provisions of Article 42-13, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022 apply mutatis mutandis, in each business year after the excess consolidated business year prescribed in Before the 2022 Changes (referred to as the "excess consolidated business year" in the following paragraph) of a corporation that received the application of the provisions of Before the 2022 Changes (limited to each business year in the case where the corporation has continuously filed blue returns up to that business year (for a business year that falls under a consolidated business year in the period up to that business year, where that corporation or the consolidated parent corporation pertaining to that corporation has filed consolidated tax returns)), to the amount equivalent to the portion of the amounts specified in the items of that is to constitute the excess over consolidated tax before adjustment prescribed in pursuant to the second sentence of (limited to the amount attributed to that corporation).

四年新措置法第四十二条の十三第三項の規定は、の規定の適用を受けた法人のに規定する超過連結事業年度（次項において「超過連結事業年度」という。）後の各事業年度（当該各事業年度まで連続して青色申告書の提出（当該各事業年度までの間の連結事業年度に該当する事業年度にあっては、当該法人又は当該法人に係る連結親法人による連結確定申告書の提出）をしている場合の各事業年度に限る。）において、各号に定める金額のうち後段の規定によりに規定する調整前連結税額超過額を構成することとされた部分に相当する金額（当該法人に帰せられる金額に限る。）について準用する。

The provisions of Article 42-13, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022 (limited to where applied mutatis mutandis pursuant to the preceding paragraph; the same applies hereinafter in this paragraph) apply only where a written statement of the excess over consolidated tax before adjustment prescribed in Before the 2022 Changes is attached to the final return for each business year after the excess consolidated business year (for each business year that falls under a consolidated business year in the period up to that business year, where that written statement was attached to the consolidated tax return), and a document stating the excess over corporation tax before adjustment prescribed in paragraph (1) of Article 42-13 of the Act on Special Measures Concerning Taxation as Amended for 2022 that is subject to deduction under the provisions on carry-forward tax credits prescribed in paragraph (2) of that Article as applied pursuant to Article 42-13, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount to be deducted, and the details of the calculation of that amount, is attached to the tax return, etc. prescribed in Article 2, paragraph (2), item (xxviii) of the Act on Special Measures Concerning Taxation as Amended for 2022 (including, where an amended return form prescribed in Article 2, paragraph (2), item (xxxi) of the Act on Special Measures Concerning Taxation as Amended for 2022 or a written request for reassessment prescribed in item (xxxii) of that paragraph that increases the amount to be deducted under the provisions on carry-forward tax credits prescribed in paragraph (2) of Article 42-13 of the Act on Special Measures Concerning Taxation as Amended for 2022 as applied pursuant to paragraph (3) of that Article is filed, that amended return form or written request for reassessment) for the business year for which the corporation seeks the application of the provisions of Article 42-13, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022.

四年新措置法第四十二条の十三第三項（前項において準用する場合に限る。以下この項において同じ。）の規定は、超過連結事業年度後の各事業年度の確定申告書にに規定する調整前連結税額超過額の明細書の添付がある場合（当該各事業年度までの間の連結事業年度に該当する各事業年度にあっては、連結確定申告書に当該明細書の添付があった場合）で、かつ、四年新措置法第四十二条の十三第三項の規定の適用を受けようとする事業年度の四年新措置法第二条第二項第二十八号に規定する確定申告書等（四年新措置法第四十二条の十三第三項の規定により適用する同条第二項に規定する繰越税額控除に関する規定により控除を受ける金額を増加させる四年新措置法第二条第二項第三十一号に規定する修正申告書又は同項第三十二号に規定する更正請求書を提出する場合には、当該修正申告書又は更正請求書を含む。）に四年新措置法第四十二条の十三第三項の規定により適用する同条第二項に規定する繰越税額控除に関する規定による控除の対象となる同条第一項に規定する調整前法人税額超過額、控除を受ける金額及び当該金額の計算に関する明細を記載した書類の添付がある場合に限り、適用する。

With regard to the application of the provisions of Article 42-13, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022, where a written statement of the excess over consolidated tax before adjustment prescribed in Before the 2022 Changes was attached to the consolidated tax return for each consolidated business year after the excess business year prescribed in paragraph (3) of Article 42-13 of the Act on Special Measures Concerning Taxation as Amended for 2022, the written statement prescribed in Article 42-13, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022 is deemed to have been attached to the final return.

四年新措置法第四十二条の十三第四項の規定の適用については、同条第三項に規定する超過事業年度後の各連結事業年度の連結確定申告書にに規定する調整前連結税額超過額の明細書の添付があった場合には、確定申告書に四年新措置法第四十二条の十三第四項に規定する明細書の添付があったものとみなす。

Supplementary Provisions, Article 117Transitional Measures Concerning the Amount of Corporation Tax in the Case of an Excessive Return Based on Fictitious Accounting, etc. by a Group Tax Sharing Corporation

第百十七条（通算法人の仮装経理に基づく過大申告の場合等の法人税額に関する経過措置）

Where a group tax sharing corporation that is deemed to have obtained the approval under of the New Corporation Tax Act pursuant to of the Supplementary Provisions (including a corporation that was that group tax sharing corporation; the same applies hereinafter in this Article) is, as of the lapse date prescribed in Article 42-14, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022, a corporation pertaining to the application of the consolidated tax credit provisions (meaning the provisions of or , or , or or Before the 2022 Changes, the provisions of or prior to the amendment by in the case where the provisions then in force continue to govern pursuant to Article 105, paragraph (1) of the Supplementary Provisions of that Act, or the provisions of or prior to the amendment by in the case where the provisions then in force continue to govern pursuant to Article 63 of the Supplementary Provisions of that Act; the same applies hereinafter in this Article) in each consolidated business year of that group tax sharing corporation beginning within five years before that lapse date, those consolidated tax credit provisions are deemed to be the special tax credit provisions prescribed in Article 42-14, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022. In this case, the amount equivalent to the deducted amount prescribed in that paragraph is the amount equivalent to the amount pertaining to that group tax sharing corporation out of the amount deducted from the amount of corporation tax on the consolidated income for each of those consolidated business years pursuant to those consolidated tax credit provisions.

の規定によりの規定による承認があったものとみなされた通算法人（当該通算法人であった法人を含む。以下この条において同じ。）が、四年新措置法第四十二条の十四第四項に規定する失効日において、当該通算法人の当該失効日前五年以内に開始した各連結事業年度において連結税額控除規定（若しくは、若しくは若しくは若しくはの規定、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）附則第百五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の規定による改正前の若しくはの規定又は所得税法等の一部を改正する法律（令和三年法律第十一号）附則第六十三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の規定による改正前の若しくはの規定をいう。以下この条において同じ。）の適用に係る法人であるときは、当該連結税額控除規定を四年新措置法第四十二条の十四第四項に規定する特別税額控除規定とみなす。この場合において、同項に規定する控除された金額に相当する金額は、当該連結税額控除規定により当該各連結事業年度の連結所得に対する法人税の額から控除された金額のうち当該通算法人に係る金額に相当する金額とする。

Supplementary Provisions, Article 118Transitional Measures Concerning Depreciation, Accompanying the Amendment by Article 16

第百十八条（第十六条の規定による改正に伴う減価償却に関する経過措置）

With regard to the application of the provisions of Article 45, paragraph (4) of the Act on Special Measures Concerning Taxation, where a corporation has received, through a qualified merger, etc. prescribed in , a transfer of industrial promotion machinery, etc. prescribed in Before the 2022 Changes to which the provisions of are being applied, that industrial promotion machinery, etc. is deemed to be industrial promotion machinery, etc. prescribed in Article 45, paragraph (3) of the Act on Special Measures Concerning Taxation to which the provisions of that paragraph are being applied. In this case, the period of use prescribed in Before the 2022 Changes is deemed to be the period of use referred to in Article 45, paragraph (4) of the Act on Special Measures Concerning Taxation.

の規定の適用については、法人がに規定する適格合併等によりの規定の適用を受けているに規定する産業振興機械等の移転を受けた場合には、当該産業振興機械等は、租税特別措置法第四十五条第三項の規定の適用を受けている同項に規定する産業振興機械等とみなす。この場合において、に規定する供用期間をの供用期間とみなす。

With regard to the application of the provisions of Article 46, paragraph (2) of the Act on Special Measures Concerning Taxation, where a corporation has received, through a qualified merger, qualified company split, qualified capital contribution in kind, or qualified in-kind distribution referred to in that paragraph, a transfer of machinery, etc. for promoting business restructuring prescribed in Before the 2022 Changes to which the provisions of are being applied, that machinery, etc. for promoting business restructuring is deemed to be machinery, etc. for promoting business restructuring prescribed in Article 46, paragraph (1) of the Act on Special Measures Concerning Taxation to which the provisions of that paragraph are being applied. In this case, the period of use prescribed in Before the 2022 Changes is deemed to be the period of use referred to in Article 46, paragraph (2) of the Act on Special Measures Concerning Taxation.

租税特別措置法第四十六条第二項の規定の適用については、法人が同項の適格合併、適格分割、適格現物出資又は適格現物分配によりの規定の適用を受けているに規定する事業再編促進機械等の移転を受けた場合には、当該事業再編促進機械等は、租税特別措置法第四十六条第一項の規定の適用を受けている同項に規定する事業再編促進機械等とみなす。この場合において、に規定する供用期間を租税特別措置法第四十六条第二項の供用期間とみなす。

With regard to the application of the provisions of Article 47, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022, where a corporation has received, through a qualified merger, etc. prescribed in that paragraph, a transfer of a specified urban renaissance building prescribed in Before the 2022 Changes to which the provisions of are being applied, that specified urban renaissance building is deemed to be a specified urban renaissance building prescribed in Article 47, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022 to which the provisions of that paragraph are being applied. In this case, the period of use prescribed in Before the 2022 Changes is deemed to be the period of use referred to in Article 47, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022.

四年新措置法第四十七条第二項の規定の適用については、法人が同項に規定する適格合併等によりの規定の適用を受けているに規定する特定都市再生建築物の移転を受けた場合には、当該特定都市再生建築物は、四年新措置法第四十七条第一項の規定の適用を受けている同項に規定する特定都市再生建築物とみなす。この場合において、に規定する供用期間を四年新措置法第四十七条第二項の供用期間とみなす。

With regard to the application of the provisions of Article 48, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022, where a corporation has received, through a qualified merger, qualified company split, qualified capital contribution in kind, or qualified in-kind distribution referred to in , a transfer of a warehouse building, etc. prescribed in Before the 2022 Changes to which the provisions of are being applied, that warehouse building, etc. is deemed to be a warehouse building, etc. prescribed in Article 48, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022 to which the provisions of are being applied. In this case, the period of use prescribed in Before the 2022 Changes is deemed to be the period of use referred to in Article 48, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022.

の規定の適用については、法人がの適格合併、適格分割、適格現物出資又は適格現物分配によりの規定の適用を受けているに規定する倉庫用建物等の移転を受けた場合には、当該倉庫用建物等は、の規定の適用を受けているに規定する倉庫用建物等とみなす。この場合において、に規定する供用期間をの供用期間とみなす。

With regard to the application of the provisions of Article 52-2 of the Act on Special Measures Concerning Taxation as Amended for 2022, the provisions on special depreciation prescribed in paragraphs (1), (2), and (5) of that Article are to include the provisions of , , , , , , , , , , , , , , , or Before the 2022 Changes, or the provisions specified by Cabinet Order as provisions prescribing special provisions on depreciable assets (meaning depreciable assets prescribed in Article 2, paragraph (2), item (xxiv) of the Act on Special Measures Concerning Taxation as Amended for 2022; the same applies in paragraphs (7) and (18)).

四年新措置法第五十二条の二の規定の適用については、同条第一項、第二項及び第五項に規定する特別償却に関する規定には、、、、、、、、、、、、、、、若しくはの規定又は減価償却資産（四年新措置法第二条第二項第二十四号に規定する減価償却資産をいう。第七項及び第十八項において同じ。）に関する特例を定めている規定として政令で定める規定を含むものとする。

With regard to the application of the provisions of Article 52-2, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022, where, for consolidated business years on or after each business year beginning within one year before the first day prescribed in that paragraph, the corporation referred to in paragraph (1) of that Article or the consolidated parent corporation pertaining to that corporation filed consolidated tax returns, the corporation is deemed to have filed blue returns.

四年新措置法第五十二条の二第二項の規定の適用については、同項に規定する開始の日前一年以内に開始した各事業年度以後の連結事業年度について同条第一項の法人又は当該法人に係る連結親法人による連結確定申告書の提出をしていた場合には、青色申告書の提出をしていたものとみなす。

With regard to the application of the provisions of Article 52-2, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount included in deductible expenses in calculating the amount of income prescribed in that paragraph is to include the amount included in deductible expenses in calculating the amount of consolidated income, and the depreciable assets prescribed in the second sentence of that paragraph are to include depreciable assets to which the provisions of Before the 2022 Changes were applied.

四年新措置法第五十二条の二第二項の規定の適用については、同項に規定する所得の金額の計算上損金の額に算入された金額には連結所得の金額の計算上損金の額に算入された金額を含むものとし、同項後段に規定する減価償却資産にはの規定の適用を受けた減価償却資産を含むものとする。

With regard to the application of the provisions of Article 52-2, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022, where the written statement prescribed in that paragraph was attached to the consolidated tax return for each consolidated business year up to the immediately preceding business year prescribed in that paragraph, the written statement prescribed in that paragraph is deemed to have been attached to the final return.

四年新措置法第五十二条の二第三項の規定の適用については、同項に規定する直前の事業年度までの各連結事業年度の連結確定申告書に同項に規定する明細書の添付があった場合には、確定申告書に同項に規定する明細書の添付があったものとみなす。

With regard to the application of the provisions of Article 52-2, paragraph (5) of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount included in deductible expenses, out of the amount entered through accounting as an expense or loss during the period prescribed in or of the Former Corporation Tax Act in the case where the individual deductible expense amount prescribed in of the Former Corporation Tax Act is calculated pursuant to the provisions of , is deemed to be the amount included in deductible expenses prescribed in Article 52-2, paragraph (5) of the Act on Special Measures Concerning Taxation as Amended for 2022.

四年新措置法第五十二条の二第五項の規定の適用については、の規定によりに規定する個別損金額を計算する場合における又はに規定する期中損金経理額のうち損金の額に算入された金額は、四年新措置法第五十二条の二第五項に規定する損金の額に算入された金額とみなす。

With regard to the application of the provisions of Article 52-3, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022, the case where it falls short prescribed in that paragraph is to include the case where the amount included in deductible expenses pursuant to the provisions of Before the 2022 Changes falls short of the special depreciation limit prescribed in , the shortfall prescribed in Article 52-3, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the shortfall in that case, and the amount already included in deductible expenses prescribed in that paragraph is to include the amount already included in deductible expenses pursuant to the provisions of Before the 2022 Changes.

四年新措置法第五十二条の三第二項の規定の適用については、同項に規定する満たない場合にはの規定により損金の額に算入された金額がに規定する特別償却限度額に満たない場合を含むものとし、四年新措置法第五十二条の三第二項に規定する満たない金額には当該満たない場合におけるその満たない金額を含むものとし、同項に規定する算入済金額にはの規定により既に損金の額に算入された金額を含むものとする。

With regard to the application of the provisions of Article 52-3, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022, a consolidated business year in which the provisions of Before the 2022 Changes were applied is deemed to be a business year in which the provisions of Article 52-3, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022 were applied, and where, for consolidated business years before each business year ending within one year from the following day prescribed in paragraph (2) of that Article, the corporation referred to in that paragraph or the consolidated parent corporation pertaining to that corporation filed consolidated tax returns, the corporation is deemed to have filed blue returns.

四年新措置法第五十二条の三第二項の規定の適用については、の規定の適用を受けた連結事業年度は四年新措置法第五十二条の三第一項の規定の適用を受けた事業年度とみなし、同条第二項に規定する翌日以後一年以内に終了する各事業年度前の連結事業年度について同項の法人又は当該法人に係る連結親法人による連結確定申告書の提出をしていた場合には青色申告書の提出をしていたものとみなす。

With regard to the application of the provisions of Article 52-3, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022, the shortfall prescribed in that paragraph is to include, in the case where the amount included in deductible expenses pursuant to the provisions of or Before the 2022 Changes falls short of the special depreciation limit under those provisions, that shortfall.

四年新措置法第五十二条の三第三項の規定の適用については、同項に規定する満たない金額には、又はの規定により損金の額に算入された金額がこれらの規定の特別償却限度額に満たない場合のその満たない金額を含むものとする。

With regard to the application of the provisions of Article 52-3, paragraphs (5) and (6) of the Act on Special Measures Concerning Taxation as Amended for 2022, the corporation prescribed in those provisions is to include a corporation to which the provisions of Before the 2022 Changes were applied, the amount of the reserve for special depreciation prescribed in Article 52-3, paragraph (5) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount of the reserve for special depreciation under Before the 2022 Changes carried over from the preceding business year, the amount included in gross profit pursuant to the provisions of Article 52-3, paragraph (6) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount included in gross profit pursuant to the provisions of Before the 2022 Changes, and the amount included in gross profit pursuant to the provisions of Article 52-3, paragraph (5) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount included in gross profit pursuant to the provisions of Before the 2022 Changes.

四年新措置法第五十二条の三第五項及び第六項の規定の適用については、これらの規定に規定する法人にはからまでの規定の適用を受けたものを含むものとし、四年新措置法第五十二条の三第五項に規定する特別償却準備金の金額には前事業年度から繰り越されたからまでの特別償却準備金の金額を含むものとし、四年新措置法第五十二条の三第六項の規定により益金の額に算入された金額にはの規定により益金の額に算入された金額を含むものとし、四年新措置法第五十二条の三第五項の規定により益金の額に算入された金額にはの規定により益金の額に算入された金額を含むものとする。

With regard to the application of the provisions of Article 52-3, paragraph (5) of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount included in deductible expenses pursuant to the provisions of Before the 2022 Changes is deemed to be the amount included in deductible expenses pursuant to the provisions of Article 52-3, paragraphs (1) through (3) of the Act on Special Measures Concerning Taxation as Amended for 2022.

四年新措置法第五十二条の三第五項の規定の適用については、からまでの規定により損金の額に算入された金額は、四年新措置法第五十二条の三第一項から第三項までの規定により損金の額に算入された金額とみなす。

With regard to the application of the provisions of Article 52-3, paragraph (9) of the Act on Special Measures Concerning Taxation as Amended for 2022, where the written statement prescribed in that paragraph was attached to the consolidated tax return for each consolidated business year from the business year in which the application prescribed in that paragraph was received onward, the written statement prescribed in that paragraph is deemed to have been attached to the final return.

四年新措置法第五十二条の三第九項の規定の適用については、同項に規定する適用を受けた事業年度以後の各連結事業年度の連結確定申告書に同項に規定する明細書の添付があった場合には、確定申告書に同項に規定する明細書の添付があったものとみなす。

With regard to the application of the provisions of Article 52-3, paragraph (12) of the Act on Special Measures Concerning Taxation as Amended for 2022, the case where it falls short prescribed in that paragraph is to include the case where the amount included in deductible expenses pursuant to the provisions of Before the 2022 Changes falls short of the special depreciation limit prescribed in , the shortfall prescribed in Article 52-3, paragraph (12) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the shortfall in that case, and the amount already included in deductible expenses prescribed in that paragraph is to include the amount already included in deductible expenses pursuant to the provisions of Before the 2022 Changes.

四年新措置法第五十二条の三第十二項の規定の適用については、同項に規定する満たない場合にはの規定により損金の額に算入された金額がに規定する特別償却限度額に満たない場合を含むものとし、四年新措置法第五十二条の三第十二項に規定する満たない金額には当該満たない場合におけるその満たない金額を含むものとし、同項に規定する算入済金額にはの規定により既に損金の額に算入された金額を含むものとする。

With regard to the application of the provisions of Article 52-3 of the Act on Special Measures Concerning Taxation as Amended for 2022, the reserve for special depreciation referred to in paragraphs (15), (17), (18), (20), (21), (23), and (24) of that Article is to include the reserve for special depreciation under Before the 2022 Changes accumulated in a consolidated business year.

四年新措置法第五十二条の三の規定の適用については、同条第十五項、第十七項、第十八項、第二十項、第二十一項、第二十三項及び第二十四項の特別償却準備金には、連結事業年度において積み立てたからまでの特別償却準備金を含むものとする。

With regard to the application of the provisions of Article 52-3, paragraph (26) of the Act on Special Measures Concerning Taxation as Amended for 2022, a depreciable asset to which the provisions of Before the 2022 Changes could be applied in the consolidated business year in which it was put to use for the business is deemed to be a depreciable asset prescribed in that paragraph, and where the provisions of Before the 2022 Changes were applied to that depreciable asset, the provisions of Article 52-3, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022 are deemed to have been applied.

四年新措置法第五十二条の三第二十六項の規定の適用については、その事業の用に供した連結事業年度においての規定の適用を受けることができる減価償却資産は同項に規定する減価償却資産とみなし、その減価償却資産につきの規定の適用を受けた場合には四年新措置法第五十二条の三第一項の規定の適用を受けたものとみなす。

With regard to the application of the provisions of Article 53, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount of experimental research expenses prescribed in that paragraph is to include the amount of experimental research expenses prescribed in Before the 2022 Changes. In this case, where the provisions of , , or were applied to that amount of experimental research expenses, the provisions of Article 42-4, paragraph (1), (4), or (7) of the Act on Special Measures Concerning Taxation as Amended for 2022 are deemed to have been applied.

四年新措置法第五十三条第二項の規定の適用については、同項に規定する試験研究費の額には、に規定する試験研究費の額を含むものとする。この場合において、当該試験研究費の額につき、又はの規定の適用を受けたときは、四年新措置法第四十二条の四第一項、第四項又は第七項の規定の適用を受けたものとみなす。

Supplementary Provisions, Article 119Transitional Measures Concerning Reserves, Accompanying the Amendment by Article 16

第百十九条（第十六条の規定による改正に伴う準備金に関する経過措置）

With regard to the application of the provisions of Article 55, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022, the domestic corporation prescribed in that paragraph is to include a corporation to which the provisions of Before the 2022 Changes were applied, the amount of the reserve for losses on overseas investment, etc. prescribed in Article 55, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount of the reserve for losses on overseas investment, etc. under Before the 2022 Changes pertaining to the specified corporation referred to in that paragraph carried over from the preceding business year, the amount included in gross profit pursuant to the provisions of Article 55, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount included in gross profit pursuant to the provisions of Before the 2022 Changes, and the amount included in gross profit pursuant to the provisions of Article 55, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount included in gross profit pursuant to the provisions of Before the 2022 Changes.

四年新措置法第五十五条第三項の規定の適用については、同項に規定する内国法人にはの規定の適用を受けたものを含むものとし、四年新措置法第五十五条第三項に規定する海外投資等損失準備金の金額には前事業年度から繰り越された同項の特定法人に係るの海外投資等損失準備金の金額を含むものとし、四年新措置法第五十五条第四項の規定により益金の額に算入された金額にはの規定により益金の額に算入された金額を含むものとし、四年新措置法第五十五条第三項の規定により益金の額に算入された金額にはの規定により益金の額に算入された金額を含むものとする。

With regard to the application of the provisions of Article 55, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount included in deductible expenses pursuant to the provisions of Before the 2022 Changes is deemed to be the amount included in deductible expenses pursuant to the provisions of Article 55, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022.

四年新措置法第五十五条第三項の規定の適用については、の規定により損金の額に算入された金額は、四年新措置法第五十五条第一項の規定により損金の額に算入された金額とみなす。

With regard to the application of the provisions of Article 55 of the Act on Special Measures Concerning Taxation as Amended for 2022, the reserve for losses on overseas investment, etc. referred to in paragraphs (4), (5), (10), (13), (14), (17), (18), (21), (22), and (25) of that Article is to include the reserve for losses on overseas investment, etc. under Before the 2022 Changes accumulated in a consolidated business year.

四年新措置法第五十五条の規定の適用については、同条第四項、第五項、第十項、第十三項、第十四項、第十七項、第十八項、第二十一項、第二十二項及び第二十五項の海外投資等損失準備金には、連結事業年度において積み立てたの海外投資等損失準備金を含むものとする。

With regard to the application of the provisions of Article 56 of the Act on Special Measures Concerning Taxation, the reserve for losses on investment in business restructuring of small and medium sized enterprises referred to in paragraphs (2) through (4) of that Article is to include the reserve for losses on investment in business restructuring of small and medium sized enterprises under Before the 2022 Changes accumulated in a consolidated business year.

の規定の適用については、同条第二項から第四項までの中小企業事業再編投資損失準備金には、連結事業年度において積み立てたの中小企業事業再編投資損失準備金を含むものとする。

With regard to the application of the provisions of Article 56, paragraph (2) of the Act on Special Measures Concerning Taxation, the amount of the reserve for losses on investment in business restructuring of small and medium sized enterprises prescribed in is to include the amount of the reserve for losses on investment in business restructuring of small and medium sized enterprises under Before the 2022 Changes pertaining to the specified corporation referred to in carried over from the preceding business year, the amount included in gross profit pursuant to the provisions of Article 56, paragraph (3) of the Act on Special Measures Concerning Taxation is to include the amount included in gross profit pursuant to the provisions of Before the 2022 Changes, and the amount included in gross profit pursuant to the provisions of Article 56, paragraph (2) of the Act on Special Measures Concerning Taxation is to include the amount included in gross profit pursuant to the provisions of Before the 2022 Changes.

の規定の適用については、に規定する中小企業事業再編投資損失準備金の金額には前事業年度から繰り越されたの特定法人に係るの中小企業事業再編投資損失準備金の金額を含むものとし、の規定により益金の額に算入された金額にはの規定により益金の額に算入された金額を含むものとし、の規定により益金の額に算入された金額にはの規定により益金の額に算入された金額を含むものとする。

With regard to the application of the provisions of Article 56, paragraph (2) of the Act on Special Measures Concerning Taxation, the amount included in deductible expenses pursuant to the provisions of Before the 2022 Changes is deemed to be the amount included in deductible expenses pursuant to the provisions of Article 56, paragraph (1) of the Act on Special Measures Concerning Taxation.

の規定の適用については、の規定により損金の額に算入された金額は、の規定により損金の額に算入された金額とみなす。

With regard to the application of the provisions of prior to the amendment by , which remains in force pursuant to Article 44 of the Supplementary Provisions of that Act (referred to as the "Act on Special Measures Concerning Taxation Before the 2022 Amendment, as Kept in Force" in the following paragraph), the reserve for specified disaster prevention referred to in , , , and is to include the reserve for specified disaster prevention under Before the 2022 Changes accumulated in a consolidated business year.

所得税法等の一部を改正する法律（令和四年法律第四号）附則第四十四条の規定によりなおその効力を有するものとされるの規定による改正前の租税特別措置法（次項において「令和四年旧効力措置法」という。）の規定の適用については、、、及びの特定災害防止準備金には、連結事業年度において積み立てたの特定災害防止準備金を含むものとする。

With regard to the application of the provisions of Before the 2022 Amendment, as Kept in Force, the amount of the reserve for specified disaster prevention prescribed in is to include the amount of the reserve for specified disaster prevention under Before the 2022 Changes pertaining to the specified final waste disposal site referred to in , and the amount included in gross profit pursuant to the provisions of or Before the 2022 Amendment, as Kept in Force is to include the amount included in gross profit pursuant to the provisions of or Before the 2022 Changes.

の規定の適用については、に規定する特定災害防止準備金の金額にはの特定廃棄物最終処分場に係るの特定災害防止準備金の金額を含むものとし、又はの規定により益金の額に算入された金額には又はの規定により益金の額に算入された金額を含むものとする。

With regard to the application of the provisions of prior to the amendment by , which remains in force pursuant to Article 43, paragraph (1) of the Supplementary Provisions of that Act (hereinafter referred to as the "Act on Special Measures Concerning Taxation Before the 2023 Amendment, as Kept in Force" in this paragraph and the following paragraph), the amount of the reserve for decommissioning of nuclear power generation facilities prescribed in , , and is to include the amount of the reserve for decommissioning of nuclear power generation facilities under Before the 2022 Changes pertaining to the specified nuclear power generation facility referred to in those provisions carried over from the preceding business year, the amount included in gross profit pursuant to the provisions of Before the 2023 Amendment, as Kept in Force is to include the amount included in gross profit pursuant to the provisions of Before the 2022 Changes, the amount included in gross profit pursuant to the provisions of Before the 2023 Amendment, as Kept in Force is to include the amount included in gross profit pursuant to the provisions of Before the 2022 Changes, and the amount included in gross profit pursuant to the provisions of Before the 2023 Amendment, as Kept in Force is to include the amount included in gross profit pursuant to the provisions of Before the 2022 Changes.

所得税法等の一部を改正する法律（令和五年法律第三号）附則第四十三条第一項の規定によりなおその効力を有するものとされるの規定による改正前の租税特別措置法（以下この項及び次項において「令和五年旧効力措置法」という。）の規定の適用については、、及びに規定する原子力発電施設解体準備金の金額には前事業年度から繰り越されたこれらの規定の特定原子力発電施設に係るの原子力発電施設解体準備金の金額を含むものとし、の規定により益金の額に算入された金額にはの規定により益金の額に算入された金額を含むものとし、の規定により益金の額に算入された金額にはの規定により益金の額に算入された金額を含むものとし、の規定により益金の額に算入された金額にはの規定により益金の額に算入された金額を含むものとする。

With regard to the application of the provisions of Before the 2023 Amendment, as Kept in Force, the reserve for decommissioning of nuclear power generation facilities referred to in , , , and is to include the reserve for decommissioning of nuclear power generation facilities under Before the 2022 Changes accumulated in a consolidated business year (limited to that pertaining to the specified nuclear power generation facility prescribed in Before the 2023 Amendment, as Kept in Force).

の規定の適用については、、、及びの原子力発電施設解体準備金には、連結事業年度において積み立てたの原子力発電施設解体準備金（に規定する特定原子力発電施設に係るものに限る。）を含むものとする。

With regard to the application of the provisions of Article 57-4 of the Act on Special Measures Concerning Taxation, the reserve for removal of reactor cores, etc. from specified nuclear facilities referred to in paragraphs (2) through (4) of that Article is to include the reserve for removal of reactor cores, etc. from specified nuclear facilities under Before the 2022 Changes accumulated in a consolidated business year.

の規定の適用については、同条第二項から第四項までの特定原子力施設炉心等除去準備金には、連結事業年度において積み立てたの特定原子力施設炉心等除去準備金を含むものとする。

With regard to the application of the provisions of Article 57-4 of the Act on Special Measures Concerning Taxation, the amount of the reserve for removal of reactor cores, etc. from specified nuclear facilities prescribed in is to include the amount of the reserve for removal of reactor cores, etc. from specified nuclear facilities under Before the 2022 Changes pertaining to the specified nuclear facility referred to in , and the amount included in gross profit pursuant to the provisions of Article 57-4, paragraph (2) or (3) of the Act on Special Measures Concerning Taxation is to include the amount included in gross profit pursuant to the provisions of or Before the 2022 Changes.

の規定の適用については、に規定する特定原子力施設炉心等除去準備金の金額にはの特定原子力施設に係るの特定原子力施設炉心等除去準備金の金額を含むものとし、又はの規定により益金の額に算入された金額には又はの規定により益金の額に算入された金額を含むものとする。

With regard to the application of the provisions of Article 57-5 of the Act on Special Measures Concerning Taxation as Amended for 2022, the reserve for abnormal risks referred to in paragraphs (6) through (9) and (14) through (16) of that Article is to include the reserve for abnormal risks under Before the 2022 Changes accumulated in a consolidated business year.

四年新措置法第五十七条の五の規定の適用については、同条第六項から第九項まで及び第十四項から第十六項までの異常危険準備金には、連結事業年度において積み立てたの異常危険準備金を含むものとする。

With regard to the application of the provisions of Article 57-5 of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount of the reserve for abnormal risks prescribed in paragraph (6) of that Article is to include the amount of the reserve for abnormal risks under Before the 2022 Changes carried over from the preceding business year, the amount included in gross profit pursuant to the provisions of Article 57-5, paragraph (8) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount included in gross profit pursuant to the provisions of Before the 2022 Changes, and the amount included in gross profit pursuant to the provisions of Article 57-5, paragraph (6), (7), or (9) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount included in gross profit pursuant to the provisions of , , or Before the 2022 Changes.

四年新措置法第五十七条の五の規定の適用については、同条第六項に規定する異常危険準備金の金額には前事業年度から繰り越されたの異常危険準備金の金額を含むものとし、四年新措置法第五十七条の五第八項の規定により益金の額に算入された金額にはの規定により益金の額に算入された金額を含むものとし、四年新措置法第五十七条の五第六項、第七項又は第九項の規定により益金の額に算入された金額には、又はの規定により益金の額に算入された金額を含むものとする。

The provisions then in force continue to govern the inclusion in gross profit of the reserve for abnormal risks under Before the 2022 Changes in the case where approval for filing blue returns was obtained after the approval under of the Former Corporation Tax Act was rescinded pursuant to the provisions of of the Former Corporation Tax Act.

の規定によりの承認を取り消された後青色申告書の提出の承認を受けた場合におけるの異常危険準備金の益金算入については、なお従前の例による。

With regard to the application of the provisions of Article 57-6 of the Act on Special Measures Concerning Taxation as Amended for 2022, the reserve for abnormal risks pertaining to nuclear insurance or reserve for abnormal risks pertaining to earthquake insurance referred to in paragraphs (3) through (6), (10), (11), and (13) of that Article is to include the reserve for abnormal risks pertaining to nuclear insurance or reserve for abnormal risks pertaining to earthquake insurance under Before the 2022 Changes accumulated in a consolidated business year.

四年新措置法第五十七条の六の規定の適用については、同条第三項から第六項まで、第十項、第十一項及び第十三項の原子力保険に係る異常危険準備金又は地震保険に係る異常危険準備金には、連結事業年度において積み立てたの原子力保険に係る異常危険準備金又は地震保険に係る異常危険準備金を含むものとする。

With regard to the application of the provisions of Article 57-6 of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount of the reserve for abnormal risks pertaining to nuclear insurance or reserve for abnormal risks pertaining to earthquake insurance prescribed in paragraph (3) of that Article is to include the amount of the reserve for abnormal risks pertaining to nuclear insurance or reserve for abnormal risks pertaining to earthquake insurance under Before the 2022 Changes, the amount included in gross profit pursuant to the provisions of Article 57-6, paragraph (3) or (5) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount included in gross profit pursuant to the provisions of or Before the 2022 Changes, and the amount included in gross profit pursuant to the provisions of Article 57-6, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022 or the provisions of Article 57-5, paragraph (9) of the Act on Special Measures Concerning Taxation as Amended for 2022 as applied mutatis mutandis pursuant to paragraph (6) of Article 57-6 is to include the amount included in gross profit pursuant to the provisions of Before the 2022 Changes or the provisions of Before the 2022 Changes as applied mutatis mutandis pursuant to .

四年新措置法第五十七条の六の規定の適用については、同条第三項に規定する原子力保険に係る異常危険準備金又は地震保険に係る異常危険準備金の金額にはの原子力保険に係る異常危険準備金又は地震保険に係る異常危険準備金の金額を含むものとし、四年新措置法第五十七条の六第三項又は第五項の規定により益金の額に算入された金額には又はの規定により益金の額に算入された金額を含むものとし、四年新措置法第五十七条の六第四項の規定又は同条第六項において準用する四年新措置法第五十七条の五第九項の規定により益金の額に算入された金額にはの規定又はにおいて準用するの規定により益金の額に算入された金額を含むものとする。

The provisions then in force continue to govern the inclusion in gross profit of the reserve for abnormal risks pertaining to nuclear insurance or reserve for abnormal risks pertaining to earthquake insurance under Before the 2022 Changes in the case where approval for filing blue returns was obtained after the approval under of the Former Corporation Tax Act was rescinded pursuant to the provisions of of the Former Corporation Tax Act.

の規定によりの承認を取り消された後青色申告書の提出の承認を受けた場合におけるの原子力保険に係る異常危険準備金又は地震保険に係る異常危険準備金の益金算入については、なお従前の例による。

With regard to the application of the provisions of Article 57-7 of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount of the reserve for land development for Kansai International Airport prescribed in paragraph (1), item (ii) of that Article is to include the amount of the reserve for land development for Kansai International Airport under Before the 2022 Changes carried over from the preceding business year, the amount included in gross profit pursuant to the provisions of Article 57-7, paragraph (5) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount included in gross profit pursuant to the provisions of Before the 2022 Changes, and the amount included in gross profit pursuant to the provisions of Article 57-7, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount included in gross profit pursuant to the provisions of Before the 2022 Changes.

四年新措置法第五十七条の七の規定の適用については、同条第一項第二号に規定する関西国際空港用地整備準備金の金額には前事業年度から繰り越されたの関西国際空港用地整備準備金の金額を含むものとし、四年新措置法第五十七条の七第五項の規定により益金の額に算入された金額にはの規定により益金の額に算入された金額を含むものとし、四年新措置法第五十七条の七第四項の規定により益金の額に算入された金額にはの規定により益金の額に算入された金額を含むものとする。

With regard to the application of the provisions of Article 57-7 of the Act on Special Measures Concerning Taxation as Amended for 2022, the reserve for land development for Kansai International Airport referred to in paragraphs (4) through (6), (9), and (10) of that Article is to include the reserve for land development for Kansai International Airport under Before the 2022 Changes accumulated in a consolidated business year.

四年新措置法第五十七条の七の規定の適用については、同条第四項から第六項まで、第九項及び第十項の関西国際空港用地整備準備金には、連結事業年度において積み立てたの関西国際空港用地整備準備金を含むものとする。

With regard to the application of the provisions of Article 57-7-2 of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount of the reserve for development of Chubu International Airport prescribed in paragraph (1), item (ii) of that Article is to include the amount of the reserve for development of Chubu International Airport under Before the 2022 Changes carried over from the preceding business year, the amount included in gross profit pursuant to the provisions of Article 57-7-2, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount included in gross profit pursuant to the provisions of Before the 2022 Changes, and the amount included in gross profit pursuant to the provisions of Article 57-7-2, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount included in gross profit pursuant to the provisions of Before the 2022 Changes.

四年新措置法第五十七条の七の二の規定の適用については、同条第一項第二号に規定する中部国際空港整備準備金の金額には前事業年度から繰り越されたの中部国際空港整備準備金の金額を含むものとし、四年新措置法第五十七条の七の二第四項の規定により益金の額に算入された金額にはの規定により益金の額に算入された金額を含むものとし、四年新措置法第五十七条の七の二第三項の規定により益金の額に算入された金額にはの規定により益金の額に算入された金額を含むものとする。

With regard to the application of the provisions of Article 57-7-2 of the Act on Special Measures Concerning Taxation as Amended for 2022, the reserve for development of Chubu International Airport referred to in paragraphs (3) through (5), (8), and (9) of that Article is to include the reserve for development of Chubu International Airport under Before the 2022 Changes accumulated in a consolidated business year.

四年新措置法第五十七条の七の二の規定の適用については、同条第三項から第五項まで、第八項及び第九項の中部国際空港整備準備金には、連結事業年度において積み立てたの中部国際空港整備準備金を含むものとする。

With regard to the application of the provisions of Article 57-8 of the Act on Special Measures Concerning Taxation as Amended for 2022, the reserve for special repairs referred to in paragraphs (3) through (6), (11), (12), and (14) of that Article is to include the reserve for special repairs under Before the 2022 Changes accumulated in a consolidated business year.

四年新措置法第五十七条の八の規定の適用については、同条第三項から第六項まで、第十一項、第十二項及び第十四項の特別修繕準備金には、連結事業年度において積み立てたの特別修繕準備金を含むものとする。

With regard to the application of the provisions of Article 57-8 of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount of the reserve for special repairs prescribed in paragraph (3) of that Article is to include the amount of the reserve for special repairs under Before the 2022 Changes pertaining to the specified ship with a reserve set referred to in that paragraph, the amount included in gross profit pursuant to the provisions of Article 57-8, paragraph (3) or (5) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount included in gross profit pursuant to the provisions of or Before the 2022 Changes, and the amount included in gross profit pursuant to the provisions of Article 57-8, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount included in gross profit pursuant to the provisions of Before the 2022 Changes.

四年新措置法第五十七条の八の規定の適用については、同条第三項に規定する特別修繕準備金の金額には同項の準備金設定特定船舶に係るの特別修繕準備金の金額を含むものとし、四年新措置法第五十七条の八第三項又は第五項の規定により益金の額に算入された金額には又はの規定により益金の額に算入された金額を含むものとし、四年新措置法第五十七条の八第四項の規定により益金の額に算入された金額にはの規定により益金の額に算入された金額を含むものとする。

Supplementary Provisions, Article 120Transitional Measures Concerning Special Provisions on Taxation on Mining Income

第百二十条（鉱業所得の課税の特例に関する経過措置）

With regard to the application of the provisions of Articles 58 and 59 of the Act on Special Measures Concerning Taxation as Amended for 2022, the corporation prescribed in Article 58, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include a corporation to which the provisions of or Before the 2022 Changes were applied, the amount of the reserve for exploration prescribed in Article 58, paragraph (4) and Article 59, paragraph (1), item (ii) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount of the reserve for exploration under Before the 2022 Changes carried over from the preceding business year, the amount of the reserve for overseas exploration prescribed in Article 58, paragraph (4) and Article 59, paragraph (2), item (ii) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount of the reserve for overseas exploration under Before the 2022 Changes carried over from the preceding business year, the amount included in gross profit pursuant to the provisions of Article 58, paragraph (5) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount included in gross profit pursuant to the provisions of Before the 2022 Changes, and the amount included in gross profit pursuant to the provisions of Article 58, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount included in gross profit pursuant to the provisions of Before the 2022 Changes.

四年新措置法第五十八条及び第五十九条の規定の適用については、四年新措置法第五十八条第四項に規定する法人には又はの規定の適用を受けたものを含むものとし、四年新措置法第五十八条第四項及び第五十九条第一項第二号に規定する探鉱準備金の金額には前事業年度から繰り越されたの探鉱準備金の金額を含むものとし、四年新措置法第五十八条第四項及び第五十九条第二項第二号に規定する海外探鉱準備金の金額には前事業年度から繰り越されたの海外探鉱準備金の金額を含むものとし、四年新措置法第五十八条第五項の規定により益金の額に算入された金額にはの規定により益金の額に算入された金額を含むものとし、四年新措置法第五十八条第四項の規定により益金の額に算入された金額にはの規定により益金の額に算入された金額を含むものとする。

With regard to the application of the provisions of Articles 58 and 59 of the Act on Special Measures Concerning Taxation as Amended for 2022, the reserve for exploration referred to in Article 58, paragraphs (5), (6), and (10) through (12) and Article 59, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the reserve for exploration under Before the 2022 Changes accumulated in a consolidated business year, and the reserve for overseas exploration referred to in Article 58, paragraphs (5), (6), and (10) and Article 59, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the reserve for overseas exploration under Before the 2022 Changes accumulated in a consolidated business year.

四年新措置法第五十八条及び第五十九条の規定の適用については、四年新措置法第五十八条第五項、第六項及び第十項から第十二項まで並びに第五十九条第一項の探鉱準備金には連結事業年度において積み立てたの探鉱準備金を含むものとし、四年新措置法第五十八条第五項、第六項及び第十項並びに第五十九条第二項の海外探鉱準備金には連結事業年度において積み立てたの海外探鉱準備金を含むものとする。

Supplementary Provisions, Article 121Transitional Measures Concerning Special Provisions on Taxation on Revenue from Japanese Ships of Corporations Engaged in International Shipping Business

第百二十一条（対外船舶運航事業を営む法人の日本船舶による収入金額の課税の特例に関する経過措置）

The provisions of Article 59-2, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022 do not apply where the corporation prescribed in that paragraph received the application of the provisions of Before the 2022 Changes in a consolidated business year that includes a day within the period from the first day of the plan period prescribed in paragraph (1) of Article 59-2 of the Act on Special Measures Concerning Taxation as Amended for 2022 for the certified plan prescribed in that paragraph pertaining to the application of the provisions of that paragraph to the day before the first day of the business year for which the corporation seeks the application of the provisions of that paragraph.

四年新措置法第五十九条の二第二項の規定は、同項に規定する法人が、同条第一項の規定の適用に係る同項に規定する認定計画の同項に規定する計画期間開始の日から同項の規定の適用を受けようとする事業年度開始の日の前日までの期間内の日を含む連結事業年度においての規定の適用を受けていた場合には、適用しない。

With regard to the application of the provisions of Article 59-2 of the Act on Special Measures Concerning Taxation as Amended for 2022, the corporation prescribed in paragraph (4) of that Article is to include a corporation that falls under a consolidated corporation prescribed in Before the 2022 Changes that received the application of the provisions of Before the 2022 Changes in the applicable year prescribed in that paragraph (limited to the consolidated parent corporation that received the certification of the plan prescribed in Before the 2022 Changes pertaining to that application or a consolidated subsidiary corporation prescribed in Before the 2022 Changes (hereinafter referred to as a "consolidated subsidiary corporation" through Article 127 of the Supplementary Provisions)).

四年新措置法第五十九条の二の規定の適用については、同条第四項に規定する法人には、同項に規定する適用対象年度においての規定の適用を受けたに規定する連結法人（当該適用に係るに規定する計画の認定を受けた連結親法人又はに規定する連結子法人（以下附則第百二十七条までにおいて「連結子法人」という。）に限る。）に該当するものを含むものとする。

With regard to the application of the provisions of Article 59-2, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount included in deductible expenses pursuant to the provisions of Before the 2022 Changes is deemed to be the amount included in deductible expenses pursuant to the provisions of Article 59-2, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022.

四年新措置法第五十九条の二第四項の規定の適用については、の規定により損金の額に算入された金額は、四年新措置法第五十九条の二第一項の規定により損金の額に算入された金額とみなす。

Supplementary Provisions, Article 122Transitional Measures Concerning Special Provisions on Taxation of Certified Qualified Farmland-Owning Corporations

第百二十二条（認定農地所有適格法人の課税の特例に関する経過措置）

With regard to the application of the provisions of Articles 61-2 and 61-3 of the Act on Special Measures Concerning Taxation as Amended for 2022, the corporation prescribed in Article 61-2, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include a corporation to which the provisions of Before the 2022 Changes were applied, the amount of the reserve for strengthening the farm management base prescribed in Article 61-2, paragraph (2) and Article 61-3, paragraph (1), item (i), (a) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount of the reserve for strengthening the farm management base under Before the 2022 Changes carried over from the preceding business year, the amount included in gross profit pursuant to the provisions of Article 61-2, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount included in gross profit pursuant to the provisions of Before the 2022 Changes, and the amount included in gross profit pursuant to the provisions of Article 61-2, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount included in gross profit pursuant to the provisions of Before the 2022 Changes.

四年新措置法第六十一条の二及び第六十一条の三の規定の適用については、四年新措置法第六十一条の二第二項に規定する法人にはの規定の適用を受けたものを含むものとし、四年新措置法第六十一条の二第二項及び第六十一条の三第一項第一号イに規定する農業経営基盤強化準備金の金額には前事業年度から繰り越されたの農業経営基盤強化準備金の金額を含むものとし、四年新措置法第六十一条の二第三項の規定により益金の額に算入された金額にはの規定により益金の額に算入された金額を含むものとし、四年新措置法第六十一条の二第二項の規定により益金の額に算入された金額にはの規定により益金の額に算入された金額を含むものとする。

With regard to the application of the provisions of Articles 61-2 and 61-3 of the Act on Special Measures Concerning Taxation as Amended for 2022, the reserve for strengthening the farm management base referred to in Article 61-2, paragraphs (3), (4), and (6) and Article 61-3, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the reserve for strengthening the farm management base under Before the 2022 Changes accumulated in a consolidated business year.

四年新措置法第六十一条の二及び第六十一条の三の規定の適用については、四年新措置法第六十一条の二第三項、第四項及び第六項並びに第六十一条の三第一項の農業経営基盤強化準備金には、連結事業年度において積み立てたの農業経営基盤強化準備金を含むものとする。

Supplementary Provisions, Article 123Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer of Assets of Corporations

第百二十三条（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）

With regard to the application of the provisions of Article 64, paragraph (12) of the Act on Special Measures Concerning Taxation, the substitute assets prescribed in that paragraph are to include substitute assets prescribed in or Before the 2022 Changes to which those provisions were applied in a consolidated business year.

租税特別措置法第六十四条第十二項の規定の適用については、同項に規定する代替資産には、連結事業年度において又はの規定の適用を受けたこれらの規定に規定する代替資産を含むものとする。

With regard to the application of the provisions of Article 64-2 of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount of the special account prescribed in paragraph (4), item (i) of that Article is to include the amount of the special account under Before the 2022 Changes established in a consolidated business year (where there is an amount already included in gross profit or an amount to be included in gross profit, the amount after deducting those amounts).

四年新措置法第六十四条の二の規定の適用については、同条第四項第一号に規定する特別勘定の金額には、連結事業年度において設けたの特別勘定の金額（既に益金の額に算入された、又は益金の額に算入されるべき金額がある場合には、これらの金額を控除した金額）を含むものとする。

With regard to the application of the provisions of Article 64-2 of the Act on Special Measures Concerning Taxation as Amended for 2022, the special account referred to in paragraphs (5), (7), (8), and (10) through (12) of that Article is to include the special account under Before the 2022 Changes established in a consolidated business year.

四年新措置法第六十四条の二の規定の適用については、同条第五項、第七項、第八項及び第十項から第十二項までの特別勘定には、連結事業年度において設けたの特別勘定を含むものとする。

The provisions of Article 64-2, paragraph (11) of the Act on Special Measures Concerning Taxation as Amended for 2022 apply to corporation tax for business years of a corporation ending on or after March 31, 2022.

四年新措置法第六十四条の二第十一項の規定は、法人の令和四年三月三十一日以後に終了する事業年度分の法人税について適用する。

With regard to the amount of the special account prescribed in Article 64-2, paragraph (11) of the Act on Special Measures Concerning Taxation as Amended for 2022 of a corporation that is deemed to have obtained the approval under of the New Corporation Tax Act pursuant to of the Supplementary Provisions, the provisions of that paragraph do not apply.

の規定によりの規定による承認があったものとみなされた法人の四年新措置法第六十四条の二第十一項に規定する特別勘定の金額については、同項の規定は、適用しない。

The provisions of Article 64-2, paragraph (11) of the Act on Special Measures Concerning Taxation as Amended for 2022 apply by deeming a corporation that is deemed to fall under a corporation listed in any of the items of or of the New Corporation Tax Act pursuant to or of the Supplementary Provisions to fall under a corporation listed in any of the items of or of the New Corporation Tax Act, and a corporation that is deemed not to fall under a corporation listed in or any of the items of of the New Corporation Tax Act pursuant to or of the Supplementary Provisions not to fall under a corporation listed in or any of the items of of the New Corporation Tax Act, respectively.

又はの規定により各号又は各号に掲げる法人に該当するものとみなされた法人は各号又は各号に掲げる法人に該当するものと、又はの規定により又は各号に掲げる法人に該当しないものとみなされた法人は又は各号に掲げる法人に該当しないものと、それぞれみなして、四年新措置法第六十四条の二第十一項の規定を適用する。

With regard to the application of the provisions of Article 64-2, paragraph (16) of the Act on Special Measures Concerning Taxation as Amended for 2022, the assets prescribed in that paragraph are to include assets to which the provisions of or Before the 2022 Changes were applied in a consolidated business year.

四年新措置法第六十四条の二第十六項の規定の適用については、同項に規定する資産には、連結事業年度において又はの規定の適用を受けた資産を含むものとする。

The provisions of paragraphs (2) through (6) apply mutatis mutandis in the case where the provisions of Article 64 and Article 64-2 of the Act on Special Measures Concerning Taxation as Amended for 2022 are applied mutatis mutandis pursuant to Article 65, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022.

第二項から第六項までの規定は、四年新措置法第六十五条第三項において四年新措置法第六十四条及び第六十四条の二の規定を準用する場合について準用する。

With regard to the application of the provisions of Article 65, paragraphs (7) through (10) of the Act on Special Measures Concerning Taxation as Amended for 2022, where the provisions of Before the 2022 Changes (limited to the part concerning Before the 2022 Changes) were applied, the provisions of Article 65, paragraph (1), item (iv) of the Act on Special Measures Concerning Taxation as Amended for 2022 are deemed to have been applied; where the provisions of Before the 2022 Changes (limited to the part concerning Before the 2022 Changes) were applied, the provisions of Article 65, paragraph (1), item (v) of the Act on Special Measures Concerning Taxation as Amended for 2022 are deemed to have been applied; where the provisions of Before the 2022 Changes (limited to the part concerning Before the 2022 Changes) were applied, the provisions of Article 65, paragraph (1), item (vi) of the Act on Special Measures Concerning Taxation as Amended for 2022 are deemed to have been applied; where, in the case where the individual deductible expense amount prescribed in of the Former Corporation Tax Act is calculated pursuant to the provisions of with regard to the amount of gain on transfer prescribed in paragraph (10) of that Article, the provisions of of the Former Corporation Tax Act were applied, the provisions of of the New Corporation Tax Act are deemed to have been applied; and where the provisions of or Before the 2022 Changes were applied to a transfer of assets prescribed in Article 65, paragraph (10) of the Act on Special Measures Concerning Taxation as Amended for 2022, the provisions of Article 65, paragraph (1) or (5) of the Act on Special Measures Concerning Taxation as Amended for 2022 are deemed to have been applied.

四年新措置法第六十五条第七項から第十項までの規定の適用については、（に係る部分に限る。）の規定の適用を受けた場合には四年新措置法第六十五条第一項第四号の規定の適用を受けたものとみなし、（に係る部分に限る。）の規定の適用を受けた場合には四年新措置法第六十五条第一項第五号の規定の適用を受けたものとみなし、（に係る部分に限る。）の規定の適用を受けた場合には四年新措置法第六十五条第一項第六号の規定の適用を受けたものとみなし、同条第十項に規定する譲渡利益額につきの規定によりに規定する個別損金額を計算する場合におけるの規定の適用を受けた場合にはの規定の適用を受けたものとみなし、四年新措置法第六十五条第十項に規定する資産の譲渡につき又はの規定の適用を受けた場合には四年新措置法第六十五条第一項又は第五項の規定の適用を受けたものとみなす。

With regard to the application of the provisions of Article 65, paragraph (13) of the Act on Special Measures Concerning Taxation as Amended for 2022, the assets prescribed in that paragraph are to include assets to which the provisions of , , or Before the 2022 Changes were applied in a consolidated business year.

四年新措置法第六十五条第十三項の規定の適用については、同項に規定する資産には、連結事業年度において、又はの規定の適用を受けた資産を含むものとする。

With regard to the application of the provisions of Article 65-2, paragraphs (1), (2), and (7) of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount to be included in deductible expenses prescribed in those provisions is to include the amount included in deductible expenses pursuant to the provisions of , , or Before the 2022 Changes, and the amount of the special account prescribed in Article 65-2, paragraph (7) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount of the special account under Before the 2022 Changes.

四年新措置法第六十五条の二第一項、第二項及び第七項の規定の適用については、これらの規定に規定する損金の額に算入する金額には、又はの規定により損金の額に算入した金額を含むものとし、四年新措置法第六十五条の二第七項に規定する特別勘定の金額にはの特別勘定の金額を含むものとする。

Where the provisions of Before the 2022 Changes (including as applied mutatis mutandis pursuant to or Before the 2022 Changes), (including as applied mutatis mutandis pursuant to or Before the 2022 Changes), or or were applied to any of the transferred assets prescribed in Article 65-2, paragraph (7) of the Act on Special Measures Concerning Taxation as Amended for 2022, the provisions of that paragraph do not apply for the business year that includes the day on which it came to fall under the category prescribed in Article 65-2, paragraph (7) of the Act on Special Measures Concerning Taxation as Amended for 2022.

四年新措置法第六十五条の二第七項に規定する譲渡した資産のいずれかについて（又はにおいて準用する場合を含む。）、（又はにおいて準用する場合を含む。）又は若しくはの規定の適用を受けていたときは、四年新措置法第六十五条の二第七項に規定する該当することとなった日を含む事業年度については、同項の規定は、適用しない。

With regard to the application of the provisions of Article 65-3, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount to be included in deductible expenses prescribed in that paragraph is to include the amount included in deductible expenses pursuant to the provisions of Before the 2022 Changes.

四年新措置法第六十五条の三第一項の規定の適用については、同項に規定する損金の額に算入する金額には、の規定により損金の額に算入した金額を含むものとする。

With regard to the application of the provisions of Article 65-4, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount to be included in deductible expenses prescribed in that paragraph is to include the amount included in deductible expenses pursuant to the provisions of Before the 2022 Changes.

四年新措置法第六十五条の四第一項の規定の適用については、同項に規定する損金の額に算入する金額には、の規定により損金の額に算入した金額を含むものとする。

With regard to the application of the provisions of Article 65-5, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount to be included in deductible expenses prescribed in that paragraph is to include the amount included in deductible expenses pursuant to the provisions of Before the 2022 Changes.

四年新措置法第六十五条の五第一項の規定の適用については、同項に規定する損金の額に算入する金額には、の規定により損金の額に算入した金額を含むものとする。

With regard to the application of the provisions of Article 65-5-2, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount to be included in deductible expenses prescribed in that paragraph is to include the amount included in deductible expenses pursuant to the provisions of Before the 2022 Changes.

四年新措置法第六十五条の五の二第一項の規定の適用については、同項に規定する損金の額に算入する金額には、の規定により損金の額に算入した金額を含むものとする。

With regard to the application of the provisions of Article 65-7 of the Act on Special Measures Concerning Taxation as Amended for 2022, a corporation prescribed in paragraph (4) of that Article is to include one that has received the application of the provisions of Before the 2022 Changes, a replacement asset prescribed in Article 65-7, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include a replacement asset prescribed in Before the 2022 Changes, and a replacement asset prescribed in Article 65-7, paragraphs (12) and (13) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include a replacement asset prescribed in or Before the 2022 Changes to which those provisions have been applied.

四年新措置法第六十五条の七の規定の適用については、同条第四項に規定する法人にはの規定の適用を受けたものを含むものとし、四年新措置法第六十五条の七第四項に規定する買換資産にはに規定する買換資産を含むものとし、四年新措置法第六十五条の七第十二項及び第十三項に規定する買換資産には又はの規定の適用を受けたこれらの規定に規定する買換資産を含むものとする。

Where the provisions of Article 65-7, paragraph (4) or (12) of the Act on Special Measures Concerning Taxation as Amended for 2022 are applied to an asset that is to be included in replacement assets pursuant to the provisions of the preceding paragraph, the area prescribed in the right-hand column of each item of the table in Before the 2022 Changes and the assets listed in that column are deemed to be the area prescribed in the right-hand column of each item of the table in Article 65-7, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022 and the assets listed in that column, respectively, the amount included in deductible expenses pursuant to the provisions of Before the 2022 Changes is deemed to be the amount included in deductible expenses pursuant to the provisions of Article 65-7, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022, and the amount included in deductible expenses pursuant to the provisions of Before the 2022 Changes is deemed to be the amount included in deductible expenses pursuant to the provisions of Article 65-7, paragraph (9) of the Act on Special Measures Concerning Taxation as Amended for 2022.

前項の規定により買換資産に含むものとされた資産について四年新措置法第六十五条の七第四項又は第十二項の規定を適用する場合には、の表の各号の下欄に規定する地域及び同欄に掲げる資産をそれぞれ四年新措置法第六十五条の七第一項の表の各号の下欄に規定する地域及び同欄に掲げる資産とみなし、の規定により損金の額に算入された金額を四年新措置法第六十五条の七第一項の規定により損金の額に算入された金額とみなし、の規定により損金の額に算入された金額を四年新措置法第六十五条の七第九項の規定により損金の額に算入された金額とみなす。

With regard to the application of the provisions of Article 65-8 of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount of the special account prescribed in paragraph (4), item (i) of that Article is to include the amount of the special account under Before the 2022 Changes set up in a consolidated business year (if there is an amount that has already been included in gross profit or that is to be included in gross profit, the amount remaining after deducting those amounts).

四年新措置法第六十五条の八の規定の適用については、同条第四項第一号に規定する特別勘定の金額には、連結事業年度において設けたの特別勘定の金額（既に益金の額に算入された、又は益金の額に算入されるべき金額がある場合には、これらの金額を控除した金額）を含むものとする。

With regard to the application of the provisions of Article 65-8 of the Act on Special Measures Concerning Taxation as Amended for 2022, the special account referred to in paragraphs (5), (7), (8) and (10) through (12) of that Article is to include the special account under Before the 2022 Changes set up in a consolidated business year.

四年新措置法第六十五条の八の規定の適用については、同条第五項、第七項、第八項及び第十項から第十二項までの特別勘定には、連結事業年度において設けたの特別勘定を含むものとする。

The provisions of Article 65-8, paragraph (11) of the Act on Special Measures Concerning Taxation as Amended for 2022 apply to corporation tax of a corporation for a business year ending on or after March 31, 2022.

四年新措置法第六十五条の八第十一項の規定は、法人の令和四年三月三十一日以後に終了する事業年度分の法人税について適用する。

With regard to the amount of the special account prescribed in Article 65-8, paragraph (11) of the Act on Special Measures Concerning Taxation as Amended for 2022 of a corporation that is deemed to have obtained the approval under of the New Corporation Tax Act pursuant to the provisions of of the Supplementary Provisions, the provisions of that paragraph do not apply.

の規定によりの規定による承認があったものとみなされた法人の四年新措置法第六十五条の八第十一項に規定する特別勘定の金額については、同項の規定は、適用しない。

The provisions of Article 65-8, paragraph (11) of the Act on Special Measures Concerning Taxation as Amended for 2022 apply by deeming a corporation that is deemed to fall under the category of a corporation listed in any of the items of or any of the items of of the New Corporation Tax Act pursuant to the provisions of or of the Supplementary Provisions to fall under the category of a corporation listed in any of the items of or any of the items of of the New Corporation Tax Act, and a corporation that is deemed not to fall under the category of a corporation listed in or any of the items of of the New Corporation Tax Act pursuant to the provisions of or of the Supplementary Provisions not to fall under the category of a corporation listed in or any of the items of of the New Corporation Tax Act, respectively.

又はの規定により各号又は各号に掲げる法人に該当するものとみなされた法人は各号又は各号に掲げる法人に該当するものと、又はの規定により又は各号に掲げる法人に該当しないものとみなされた法人は又は各号に掲げる法人に該当しないものと、それぞれみなして、四年新措置法第六十五条の八第十一項の規定を適用する。

With regard to the application of the provisions of Article 65-8 of the Act on Special Measures Concerning Taxation as Amended for 2022, a corporation prescribed in paragraph (14) of that Article is to include one that has received the application of the provisions of Before the 2022 Changes, a replacement asset prescribed in Article 65-8, paragraph (14) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include a replacement asset prescribed in Before the 2022 Changes, and a replacement asset prescribed in Article 65-8, paragraphs (15) and (17) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include a replacement asset prescribed in or Before the 2022 Changes to which those provisions have been applied.

四年新措置法第六十五条の八の規定の適用については、同条第十四項に規定する法人にはの規定の適用を受けたものを含むものとし、四年新措置法第六十五条の八第十四項に規定する買換資産にはに規定する買換資産を含むものとし、四年新措置法第六十五条の八第十五項及び第十七項に規定する買換資産には又はの規定の適用を受けたこれらの規定に規定する買換資産を含むものとする。

Where the provisions of Article 65-8, paragraph (14) or (15) of the Act on Special Measures Concerning Taxation as Amended for 2022 are applied to an asset that is to be included in replacement assets pursuant to the provisions of the preceding paragraph, the area prescribed in the right-hand column of each item of the table in Before the 2022 Changes and the assets listed in that column are deemed to be the area prescribed in the right-hand column of each item of the table in Article 65-7, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022 and the assets listed in that column, respectively, the amount included in deductible expenses pursuant to the provisions of Before the 2022 Changes as applied mutatis mutandis pursuant to Before the 2022 Changes is deemed to be the amount included in deductible expenses pursuant to the provisions of Article 65-7, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022 as applied mutatis mutandis pursuant to Article 65-8, paragraph (7) of the Act on Special Measures Concerning Taxation as Amended for 2022, and the amount included in deductible expenses pursuant to the provisions of Before the 2022 Changes as applied mutatis mutandis pursuant to Before the 2022 Changes is deemed to be the amount included in deductible expenses pursuant to the provisions of Article 65-7, paragraph (9) of the Act on Special Measures Concerning Taxation as Amended for 2022 as applied mutatis mutandis pursuant to Article 65-8, paragraph (8) of the Act on Special Measures Concerning Taxation as Amended for 2022.

前項の規定により買換資産に含むものとされた資産について四年新措置法第六十五条の八第十四項又は第十五項の規定を適用する場合には、の表の各号の下欄に規定する地域及び同欄に掲げる資産をそれぞれ四年新措置法第六十五条の七第一項の表の各号の下欄に規定する地域及び同欄に掲げる資産とみなし、において準用するの規定により損金の額に算入された金額を四年新措置法第六十五条の八第七項において準用する四年新措置法第六十五条の七第一項の規定により損金の額に算入された金額とみなし、において準用するの規定により損金の額に算入された金額を四年新措置法第六十五条の八第八項において準用する四年新措置法第六十五条の七第九項の規定により損金の額に算入された金額とみなす。

With regard to the application of the provisions of Article 65-10, paragraph (7) of the Act on Special Measures Concerning Taxation as Amended for 2022, an asset acquired by exchange prescribed in that paragraph is to include an asset acquired by exchange prescribed in or Before the 2022 Changes to which those provisions have been applied.

四年新措置法第六十五条の十第七項の規定の適用については、同項に規定する交換取得資産には、又はの規定の適用を受けたこれらの規定に規定する交換取得資産を含むものとする。

With regard to the application of the provisions of Article 66, paragraph (7) of the Act on Special Measures Concerning Taxation as Amended for 2022, an asset acquired by exchange prescribed in that paragraph is to include an asset acquired by exchange prescribed in or Before the 2022 Changes to which those provisions have been applied.

四年新措置法第六十六条第七項の規定の適用については、同項に規定する交換取得資産には、又はの規定の適用を受けたこれらの規定に規定する交換取得資産を含むものとする。

Supplementary Provisions, Article 124Transitional Measures Concerning Special Provisions on Taxation on Interest, etc. on Liabilities to Foreign Controlling Shareholders, etc.

第百二十四条（国外支配株主等に係る負債の利子等の課税の特例に関する経過措置）

With regard to the application of the provisions of Article 66-5, paragraph (5) of the Act on Special Measures Concerning Taxation as Amended for 2022, the income for each business year of a domestic corporation prescribed in item (ix) of that paragraph is to include the consolidated income for a consolidated business year.

四年新措置法第六十六条の五第五項の規定の適用については、同項第九号に規定する内国法人の各事業年度の所得には、各連結事業年度の連結所得を含むものとする。

Supplementary Provisions, Article 125Transitional Measures Concerning Special Provisions on Taxation on Covered Net Interest Payments, etc.

第百二十五条（対象純支払利子等に係る課税の特例に関する経過措置）

Where a corporation has had the approval under of the Former Corporation Tax Act revoked pursuant to the provisions of or of the Former Corporation Tax Act (including the case where it has had the approval under of the Former Corporation Tax Act revoked as remaining governed by the provisions then in force pursuant to the provisions of or of the Supplementary Provisions; referred to as the "case of revocation of approval" in this paragraph), has obtained the approval under of the Former Corporation Tax Act (including the case where it has obtained the approval under of the Former Corporation Tax Act as remaining governed by the provisions then in force pursuant to the provisions of of the Supplementary Provisions; referred to as the "case of approval of withdrawal" in this paragraph), or has received the application of the provisions of or of the Supplementary Provisions (referred to as the "case where consolidated tax payment ends" in this paragraph), if there is an individually attributed consolidated excess interest amount (meaning an individually attributed consolidated excess interest amount prescribed in Before the 2022 Changes; the same applies hereinafter in this Article) of the corporation that arose in each consolidated business year that began within seven years before the first day of the business year that includes the day following the end of the last consolidated business year in that case of revocation of approval, that case of approval of withdrawal or that case where consolidated tax payment ends, then, with regard to the application of the provisions of Article 66-5-3, paragraphs (1) and (2) of the Act on Special Measures Concerning Taxation as Amended for 2022, that individually attributed consolidated excess interest amount is deemed to be an excess interest amount (meaning an excess interest amount prescribed in Article 66-5-3, paragraph (1) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article) that arose in the business year of the corporation that includes the first day of the consolidated business year in which that individually attributed consolidated excess interest amount arose (or, if the provisions of of the Supplementary Provisions have been applied, the end of that consolidated business year).

法人が、若しくはの規定によりの承認を取り消された場合（又はの規定によりなお従前の例によりの承認を取り消された場合を含む。以下この項において「承認の取消しの場合」という。）、の承認を受けた場合（の規定によりなお従前の例によりの承認を受けた場合を含む。以下この項において「取りやめの承認の場合」という。）又は若しくはの規定の適用を受けた場合（以下この項において「連結納税終了の場合」という。）において、当該承認の取消しの場合、当該取りやめの承認の場合又は当該連結納税終了の場合の最終の連結事業年度終了の日の翌日を含む事業年度開始の日前七年以内に開始した各連結事業年度において生じた当該法人の連結超過利子個別帰属額（に規定する連結超過利子個別帰属額をいう。以下この条において同じ。）があるときは、四年新措置法第六十六条の五の三第一項及び第二項の規定の適用については、当該連結超過利子個別帰属額は、当該連結超過利子個別帰属額が生じた連結事業年度開始の日（の規定の適用を受けた場合には、当該連結事業年度終了の日）を含む当該法人の事業年度において生じた超過利子額（租税特別措置法第六十六条の五の三第一項に規定する超過利子額をいう。以下この条において同じ。）とみなす。

Where the merged corporation pertaining to the qualified merger referred to in Article 66-5-3, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022 is a consolidated corporation (meaning a consolidated corporation prescribed in Before the 2022 Changes; the same applies hereinafter in this paragraph and the following paragraph) (for a consolidated subsidiary corporation, limited to one that carries out, on the day following the end of the consolidated business year, a qualified merger in which that consolidated subsidiary corporation is the merged corporation), or where the other corporation whose residual assets have been determined as referred to in Article 66-5-3, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022 is a consolidated corporation (limited to a consolidated subsidiary corporation whose residual assets were determined at the end of the consolidated business year of that consolidated corporation), the provisions of that paragraph apply by deeming the individually attributed consolidated excess interest amount that arose in each consolidated business year of that merged corporation or other corporation that began within seven years before the date of that qualified merger, or that began within seven years before the day following the date of determination of those residual assets, to be an excess interest amount that arose in a business year within the preceding seven years prescribed in that paragraph, a consolidated tax return to be a final return, and the consolidated business year in which that individually attributed consolidated excess interest amount arose to be a business year of that merged corporation or other corporation, respectively.

四年新措置法第六十六条の五の三第三項の適格合併に係る被合併法人が連結法人（に規定する連結法人をいう。以下この項及び次項において同じ。）（連結子法人にあっては、連結事業年度終了の日の翌日に当該連結子法人を被合併法人とする適格合併を行うものに限る。）である場合又は四年新措置法第六十六条の五の三第三項の残余財産が確定した他の法人が連結法人（当該連結法人の連結事業年度終了の日に残余財産が確定した連結子法人に限る。）である場合には、当該被合併法人又は他の法人の当該適格合併の日前七年以内に開始し、又は当該残余財産の確定の日の翌日前七年以内に開始した各連結事業年度において生じた連結超過利子個別帰属額を同項に規定する前七年内事業年度において生じた超過利子額と、連結確定申告書を確定申告書と、当該連結超過利子個別帰属額が生じた連結事業年度を当該被合併法人又は他の法人の事業年度とみなして、同項の規定を適用する。

In the case prescribed in the preceding paragraph, if the consolidated corporation that is the merged corporation pertaining to the qualified merger referred to in that paragraph or the other corporation whose residual assets have been determined has an excess interest amount that arose in a business year, among the business years preceding each consolidated business year prescribed in that paragraph, that falls under the category of a business year within the preceding seven years prescribed in Article 66-5-3, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022, the provisions of that paragraph do not apply to that excess interest amount.

前項に規定する場合において、同項の適格合併に係る被合併法人又は残余財産が確定した他の法人となる連結法人に同項に規定する各連結事業年度前の各事業年度で四年新措置法第六十六条の五の三第三項に規定する前七年内事業年度に該当する事業年度において生じた超過利子額があるときは、当該超過利子額については、同項の規定は、適用しない。

With regard to the application of the provisions of Article 66-5-3, paragraphs (1) and (2) of the Act on Special Measures Concerning Taxation as Amended for 2022 in each business year after the last consolidated business year in the case where the corporation referred to in Article 66-5-3, paragraph (1) or (2) of the Act on Special Measures Concerning Taxation as Amended for 2022 has had the approval under of the Former Corporation Tax Act revoked pursuant to the provisions of or of the Former Corporation Tax Act after the end of the first consolidated business year prescribed in of the Former Corporation Tax Act (including the case where it has had the approval under of the Former Corporation Tax Act revoked as remaining governed by the provisions then in force pursuant to the provisions of or of the Supplementary Provisions), the case where it has obtained the approval under of the Former Corporation Tax Act (including the case where it has obtained the approval under of the Former Corporation Tax Act as remaining governed by the provisions then in force pursuant to the provisions of of the Supplementary Provisions), or the case where it has received the application of the provisions of or of the Supplementary Provisions, the excess interest amount that arose in each business year preceding that consolidated business year (including an amount deemed, in that business year, to be an excess interest amount that arose in a business year preceding that business year pursuant to the provisions of or Before the 2022 Changes) is deemed not to exist.

四年新措置法第六十六条の五の三第一項又は第二項の法人がに規定する最初連結事業年度終了の日後に若しくはの規定によりの承認を取り消された場合（又はの規定によりなお従前の例によりの承認を取り消された場合を含む。）、の承認を受けた場合（の規定によりなお従前の例によりの承認を受けた場合を含む。）又は若しくはの規定の適用を受けた場合の最終の連結事業年度後の各事業年度における四年新措置法第六十六条の五の三第一項及び第二項の規定の適用については、当該連結事業年度前の各事業年度において生じた超過利子額（当該各事業年度において又はの規定により当該各事業年度前の各事業年度において生じた超過利子額とみなされたものを含む。）は、ないものとする。

With regard to the application of the provisions of Article 66-5-3, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022 in the case where the provisions of paragraph (1) or the preceding paragraph apply, the phrase "of this paragraph" in that paragraph is deemed to be replaced with "of this paragraph or Article 125, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020)", the phrase "including" with "including, but excluding an amount deemed not to exist pursuant to the provisions of paragraph (4) of that Article,", and the phrase "" with "Article 2, item (xxxi) of the Corporation Tax Act".

第一項又は前項の規定の適用がある場合における四年新措置法第六十六条の五の三第三項の規定の適用については、同項中「この項の」とあるのは「この項又は所得税法等の一部を改正する法律（令和二年法律第八号）附則第百二十五条第一項の」と、「含む。」とあるのは「含み、同条第四項の規定によりないものとされたものを除く。」と、「」とあるのは「法人税法第二条第三十一号」とする。

With regard to an amount deemed to be an excess interest amount of a corporation pursuant to the provisions of paragraph (1), or an amount deemed to be an excess interest amount of a corporation pursuant to the provisions of Article 66-5-3, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022 as applied by the deeming under paragraph (2), the provisions of paragraphs (1) and (2) of that Article apply only if those corporations have filed a final return for the business year that includes the day following the end of the last consolidated business year referred to in paragraph (1), or for each business year on or after the business year of merger, etc. prescribed in paragraph (3) of that Article as applied by the deeming under paragraph (2), and a document stating the matters prescribed in Article 66-5-3, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022 is attached to the tax return, etc. prescribed in Article 2, paragraph (2), item (xxviii) of the Act on Special Measures Concerning Taxation as Amended for 2022, the amended return prescribed in item (xxxi) of that paragraph or the written request for reassessment prescribed in item (xxxii) of that paragraph, for the business year for which the corporation seeks to receive the application of the provisions of Article 66-5-3, paragraphs (1) and (2) of the Act on Special Measures Concerning Taxation as Amended for 2022. In this case, the excess interest amount that serves as the basis for calculating the amount to be included in deductible expenses pursuant to the provisions of those paragraphs is limited to the excess interest amount stated in that document.

第一項の規定により法人の超過利子額とみなされたもの又は第二項の規定によりみなして適用する四年新措置法第六十六条の五の三第三項の規定により法人の超過利子額とみなされたものに係る同条第一項及び第二項の規定は、これらの法人が第一項の最終の連結事業年度終了の日の翌日を含む事業年度又は第二項の規定によりみなして適用する同条第三項に規定する合併等事業年度以後の各事業年度の確定申告書の提出があり、かつ、同条第一項及び第二項の規定の適用を受けようとする事業年度の四年新措置法第二条第二項第二十八号に規定する確定申告書等、同項第三十一号に規定する修正申告書又は同項第三十二号に規定する更正請求書に四年新措置法第六十六条の五の三第四項に規定する事項を記載した書類の添付がある場合に限り、適用する。この場合において、同条第一項及び第二項の規定により損金の額に算入される金額の計算の基礎となる超過利子額は、当該書類に記載された超過利子額を限度とする。

Supplementary Provisions, Article 126Transitional Measures Concerning Special Provisions on Taxation on Income of Domestic Corporations Pertaining to Foreign Affiliated Companies

第百二十六条（内国法人の外国関係会社に係る所得の課税の特例に関する経過措置）

With regard to the application of the provisions of Article 66-6, paragraphs (2) and (4) of the Act on Special Measures Concerning Taxation as Amended for 2022 in the case where, in a business year of a foreign affiliated company prescribed in Article 66-6, paragraph (2), item (i) of the Act on Special Measures Concerning Taxation, there is a consolidated corporation listed in any of the items of Before the 2022 Changes pertaining to that foreign affiliated company, the phrase "domestic corporation" in paragraph (2), item (ii), (c), 1. and item (iii), (c), 1. of is deemed to be replaced with "domestic corporation, or consolidated corporation prescribed in prior to the amendment by the provisions of that is listed in any of the items of prior to the amendment by the provisions of ".

租税特別措置法第六十六条の六第二項第一号に規定する外国関係会社の事業年度に当該外国関係会社に係る各号に掲げる連結法人がある場合における四年新措置法第六十六条の六第二項及び第四項の規定の適用については、同条第二項第二号ハ（１）及び第三号ハ（１）中「内国法人」とあるのは、「内国法人、の規定による改正前の各号に掲げるの規定による改正前のに規定する連結法人」とする。

Where a domestic corporation has, in each consolidated business year, received the application of the provisions of Before the 2022 Changes with regard to the amount equivalent to the individually taxable amount prescribed in of a foreign affiliated company prescribed in pertaining to that domestic corporation, received the application of the provisions of with regard to the amount equivalent to the individually partially taxable amount prescribed in that paragraph of that foreign affiliated company, or received the application of the provisions of with regard to the amount equivalent to the individually partially taxable amount for a financial subsidiary, etc. prescribed in that paragraph of that foreign affiliated company, and foreign country's corporate tax (meaning the foreign country's corporate tax prescribed in Article 66-7, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022; the same applies hereinafter in this paragraph) is imposed on the income of that foreign affiliated company during the period of each business year beginning after the end of the consolidated business year in which the domestic corporation received that application (or, for the foreign country's corporate tax specified by Cabinet Order prescribed in Article 66-7, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022, when specified by Cabinet Order), the provisions of that paragraph apply by deeming that individually taxable amount, that individually partially taxable amount or that individually partially taxable amount for a financial subsidiary, etc. of that foreign affiliated company to be the taxable amount prescribed in Article 66-6, paragraph (1) of the Act on Special Measures Concerning Taxation, the partially taxable amount prescribed in paragraph (6) of that Article or the partially taxable amount for a financial subsidiary, etc. prescribed in paragraph (8) of that Article, of the foreign affiliated company prescribed in Article 66-7, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022, and the amount of that foreign country's corporate tax imposed on the income of the foreign affiliated company prescribed in (or, for the foreign country's corporate tax specified by Cabinet Order prescribed in Article 66-7, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount specified by Cabinet Order) to be the amount of foreign country's corporate tax imposed on the income of the foreign affiliated company prescribed in Article 66-7, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022, respectively.

内国法人が、各連結事業年度において、当該内国法人に係るに規定する外国関係会社のに規定する個別課税対象金額に相当する金額につきの規定の適用を受けた場合、当該外国関係会社のに規定する個別部分課税対象金額に相当する金額につきの規定の適用を受けた場合又は当該外国関係会社のに規定する個別金融子会社等部分課税対象金額に相当する金額につきの規定の適用を受けた場合において、その適用を受けた連結事業年度終了の日後に開始する各事業年度の期間において当該外国関係会社の所得に対して外国法人税（四年新措置法第六十六条の七第一項に規定する外国法人税をいう。以下この項において同じ。）が課されるとき（四年新措置法第六十六条の七第一項に規定する政令で定める外国法人税にあっては、政令で定めるとき）は、当該外国関係会社の当該個別課税対象金額、当該個別部分課税対象金額又は当該個別金融子会社等部分課税対象金額は四年新措置法第六十六条の七第一項に規定する外国関係会社の租税特別措置法第六十六条の六第一項に規定する課税対象金額、同条第六項に規定する部分課税対象金額又は同条第八項に規定する金融子会社等部分課税対象金額と、に規定する外国関係会社の所得に対して課される当該外国法人税の額（四年新措置法第六十六条の七第一項に規定する政令で定める外国法人税にあっては、政令で定める金額）は四年新措置法第六十六条の七第一項に規定する外国関係会社の所得に対して課される外国法人税の額とそれぞれみなして、同項の規定を適用する。

With regard to the application of the provisions of Article 66-7, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022 in the case where the provisions of the preceding paragraph apply, the domestic corporation prescribed in that paragraph is to include the domestic corporation referred to in the preceding paragraph.

前項の規定の適用がある場合における四年新措置法第六十六条の七第二項の規定の適用については、同項に規定する内国法人には、前項の内国法人を含むものとする。

Where a domestic corporation has a consolidated business year that began within ten years before the first day of the business year that includes the day on which it receives the amount of dividend of surplus, etc. (meaning the amount of dividend of surplus, etc. prescribed in Article 66-8, paragraph (1) of the Act on Special Measures Concerning Taxation; the same applies in paragraph (8)) from a foreign corporation prescribed in paragraphs (1) through (3) of that Article, and there is an individually taxed amount (meaning an individually taxed amount prescribed in Before the 2022 Changes; the same applies hereinafter through paragraph (6)) for that consolidated business year, then, with regard to the application of the provisions of Article 66-8, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022, that individually taxed amount is deemed to be the already-taxed amount (meaning an already-taxed amount prescribed in item (ii) of that paragraph; the same applies in the following paragraph and paragraph (6)) for the business year within the preceding ten years prescribed in item (ii) of that paragraph that corresponds to the period of that consolidated business year.

内国法人が租税特別措置法第六十六条の八第一項から第三項までに規定する外国法人から剰余金の配当等の額（同条第一項に規定する剰余金の配当等の額をいう。第八項において同じ。）を受ける日を含む事業年度開始の日前十年以内に開始した連結事業年度がある場合において、当該連結事業年度に係る個別課税済金額（に規定する個別課税済金額をいう。以下第六項までにおいて同じ。）があるときは、四年新措置法第六十六条の八第四項の規定の適用については、その個別課税済金額は、当該連結事業年度の期間に対応する同項第二号に規定する前十年以内の各事業年度の課税済金額（同号に規定する課税済金額をいう。次項及び第六項において同じ。）とみなす。

With regard to the application of the provisions of Article 66-8, paragraph (5) of the Act on Special Measures Concerning Taxation as Amended for 2022, the already-taxed amount for the business year within ten years before the merger, etc. (meaning the business year within ten years before the merger, etc. prescribed in item (i) of that paragraph; the same applies hereinafter in this paragraph) of the merged corporation or the corporation making a distribution in kind referred to in item (i) of that paragraph is to include the individually taxed amount for that business year within ten years before the merger, etc., and the already-taxed amount for the business year within ten years before the company split, etc. (meaning the business year within ten years before the company split, etc. prescribed in item (ii) of that paragraph; the same applies hereinafter in this paragraph) of the split corporation, etc. prescribed in paragraph (5), item (ii) of that Article is to include the individually taxed amount for that business year within ten years before the company split, etc.

四年新措置法第六十六条の八第五項の規定の適用については、同項第一号の被合併法人又は現物分配法人の合併等前十年内事業年度（同号に規定する合併等前十年内事業年度をいう。以下この項において同じ。）の課税済金額には当該合併等前十年内事業年度の個別課税済金額を含むものとし、同条第五項第二号に規定する分割法人等の分割等前十年内事業年度（同号に規定する分割等前十年内事業年度をいう。以下この項において同じ。）の課税済金額には当該分割等前十年内事業年度の個別課税済金額を含むものとする。

With regard to the application of the provisions of Article 66-8, paragraph (6) of the Act on Special Measures Concerning Taxation as Amended for 2022, an amount deemed to be the already-taxed amount prescribed in that paragraph is to include an amount deemed to be the individually taxed amount for each consolidated business year within the preceding ten years prescribed in pursuant to the provisions of Before the 2022 Changes.

四年新措置法第六十六条の八第六項の規定の適用については、同項に規定する課税済金額とみなされる金額には、の規定によりに規定する前十年以内の各連結事業年度の個別課税済金額とみなされる金額を含むものとする。

With regard to the application of the provisions of Article 66-8, paragraph (10) of the Act on Special Measures Concerning Taxation as Amended for 2022, the business year of the other foreign corporation referred to in item (i) of that paragraph to which the provisions of Article 66-6, paragraph (1), (6) or (8) of the Act on Special Measures Concerning Taxation apply is to include the business year of that other foreign corporation to which the provisions of , or Before the 2022 Changes apply, and the amount for which the domestic corporation referred to in that item has received the application of the provisions of Article 66-8, paragraphs (7) through (9) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount for which that domestic corporation has received the application of the provisions of Before the 2022 Changes.

四年新措置法第六十六条の八第十項の規定の適用については、同項第一号の他の外国法人の租税特別措置法第六十六条の六第一項、第六項又は第八項の規定の適用に係る事業年度には当該他の外国法人の、又はの規定の適用に係る事業年度を含むものとし、同号の内国法人が四年新措置法第六十六条の八第七項から第九項までの規定の適用を受けた金額には当該内国法人がからまでの規定の適用を受けた金額を含むものとする。

Where a domestic corporation has a consolidated business year that began within two years before the first day of the business year that includes the day on which it receives the amount of dividend of surplus, etc. from a foreign corporation prescribed in Article 66-8, paragraphs (7) through (9) of the Act on Special Measures Concerning Taxation as Amended for 2022, and there is an individual indirectly taxed amount (meaning an individual indirectly taxed amount prescribed in Before the 2022 Changes; the same applies hereinafter in this paragraph) for that consolidated business year, then, with regard to the application of the provisions of Article 66-8, paragraph (10) of the Act on Special Measures Concerning Taxation as Amended for 2022, that individual indirectly taxed amount is deemed to be the indirectly taxed amount prescribed in item (ii), (b) of that paragraph for the business year within the preceding two years prescribed in item (i) of that paragraph that corresponds to the period of that consolidated business year. In this case, the phrase "through the preceding paragraph" in paragraph (11) of that Article is deemed to be replaced with "through paragraph (9) and the preceding paragraph (including as applied with the deeming under the first sentence of Article 126, paragraph (8) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020))".

内国法人が四年新措置法第六十六条の八第七項から第九項までに規定する外国法人から剰余金の配当等の額を受ける日を含む事業年度開始の日前二年以内に開始した連結事業年度がある場合において、当該連結事業年度に係る個別間接課税済金額（ロに規定する個別間接課税済金額をいう。以下この項において同じ。）があるときは、四年新措置法第六十六条の八第十項の規定の適用については、その個別間接課税済金額は、当該連結事業年度の期間に対応する同項第一号に規定する前二年以内の各事業年度の同項第二号ロに規定する間接課税済金額とみなす。この場合において、同条第十一項中「前項まで」とあるのは、「第九項まで及び前項（所得税法等の一部を改正する法律（令和二年法律第八号）附則第百二十六条第八項前段の規定によりみなして適用する場合を含む。）」とする。

The provisions of paragraphs (5) and (6) apply mutatis mutandis in the case where the provisions of paragraphs (5) and (6) of Article 66-8 of the Act on Special Measures Concerning Taxation as Amended for 2022 are applied mutatis mutandis pursuant to paragraph (11) of that Article. In this case, the phrase "business year within ten years before the merger, etc. (meaning the business year within ten years before the merger, etc. prescribed in " in paragraph (5) is deemed to be replaced with "business year within two years before the merger, etc. (meaning the business year within two years before the merger, etc. prescribed in as replaced pursuant to "; the phrase "already-taxed amount is to include the individually taxed amount for that business year within ten years before the merger, etc." with "indirect dividends, etc. (meaning the indirect dividends, etc. prescribed in Article 66-8, paragraph (10), item (i) of the Act on Special Measures Concerning Taxation as Amended for 2022; the same applies hereinafter in this paragraph and the following paragraph) or indirectly taxed amount (meaning the indirectly taxed amount prescribed in paragraph (10), item (ii), (b) of that Article; the same applies hereinafter in this paragraph and the following paragraph) is to include the individual indirect dividends, etc. (meaning the individual indirect dividends, etc. prescribed in Before the 2022 Changes; the same applies hereinafter in this paragraph and the following paragraph) or individual indirectly taxed amount (meaning the individual indirectly taxed amount prescribed in Before the 2022 Changes; the same applies hereinafter in this paragraph and the following paragraph) for that business year within two years before the merger, etc."; the phrase "business year within ten years before the company split, etc. of the split corporation, etc. prescribed in (meaning the business year within ten years before the company split, etc. prescribed in " with "business year within two years before the company split, etc. of the split corporation, etc. prescribed in paragraph (5), item (ii) of Article 66-8 of the Act on Special Measures Concerning Taxation as Amended for 2022 as applied mutatis mutandis pursuant to paragraph (11) of that Article (meaning the business year within two years before the company split, etc. prescribed in paragraph (5), item (ii) of Article 66-8 of the Act on Special Measures Concerning Taxation as Amended for 2022 as replaced pursuant to paragraph (11) of that Article"; the phrase "already-taxed amount is to include the individually taxed amount for that business year within ten years before the company split, etc." with "indirect dividends, etc. or indirectly taxed amount is to include the individual indirect dividends, etc. or individual indirectly taxed amount for that business year within two years before the company split, etc."; the phrase "the already-taxed amount prescribed in " in paragraph (6) with "the indirect dividends, etc. or indirectly taxed amount prescribed in paragraph (6) of Article 66-8 of the Act on Special Measures Concerning Taxation as Amended for 2022 as replaced pursuant to paragraph (11) of that Article"; the phrase "" with " as applied mutatis mutandis pursuant to "; and the phrase "the individually taxed amount for each consolidated business year within the preceding ten years prescribed in " with "the individual indirect dividends, etc. for each consolidated business year, etc. within the preceding two years prescribed in Before the 2022 Changes or the individual indirectly taxed amount for each consolidated business year within the preceding two years prescribed in ".

第五項及び第六項の規定は、四年新措置法第六十六条の八第十一項において同条第五項及び第六項の規定を準用する場合について準用する。この場合において、第五項中「合併等前十年内事業年度（に規定する合併等前十年内事業年度」とあるのは「合併等前二年内事業年度（の規定により読み替えられたに規定する合併等前二年内事業年度」と、「課税済金額には当該合併等前十年内事業年度の個別課税済金額」とあるのは「間接配当等（四年新措置法第六十六条の八第十項第一号に規定する間接配当等をいう。以下この項及び次項において同じ。）又は間接課税済金額（同条第十項第二号ロに規定する間接課税済金額をいう。以下この項及び次項において同じ。）には当該合併等前二年内事業年度の個別間接配当等（に規定する個別間接配当等をいう。以下この項及び次項において同じ。）又は個別間接課税済金額（ロに規定する個別間接課税済金額をいう。以下この項及び次項において同じ。）」と、「に規定する分割法人等の分割等前十年内事業年度（に規定する分割等前十年内事業年度」とあるのは「四年新措置法第六十六条の八第十一項において準用する同条第五項第二号に規定する分割法人等の分割等前二年内事業年度（四年新措置法第六十六条の八第十一項の規定により読み替えられた同条第五項第二号に規定する分割等前二年内事業年度」と、「課税済金額には当該分割等前十年内事業年度の個別課税済金額」とあるのは「間接配当等又は間接課税済金額には当該分割等前二年内事業年度の個別間接配当等又は個別間接課税済金額」と、第六項中「に規定する課税済金額」とあるのは「四年新措置法第六十六条の八第十一項の規定により読み替えられた同条第六項に規定する間接配当等又は間接課税済金額」と、「」とあるのは「において準用する」と、「に規定する前十年以内の各連結事業年度の個別課税済金額」とあるのは「に規定する前二年以内の各連結事業年度等の個別間接配当等又はロに規定する前二年以内の各連結事業年度の個別間接課税済金額」と読み替えるものとする。

With regard to the application of the provisions of Article 66-8, paragraph (12) of the Act on Special Measures Concerning Taxation as Amended for 2022 in the case where, among the business years of a domestic corporation that began before April 1, 2022 (including a business year of a consolidated subsidiary corporation whose consolidated parent corporation business year (meaning a consolidated parent corporation business year prescribed in of the Former Corporation Tax Act; the same applies in paragraph (7) of the following Article) began before that date), there is one that falls under a consolidated business year, the phrase "business years pertaining to" in that paragraph is deemed to be replaced with "business years or consolidated business years (meaning consolidated business years prescribed in prior to the amendment by the provisions of ; the same applies hereinafter in this paragraph) pertaining to", the phrase "business year onward" with "business year or consolidated business year onward", and the phrase "has been filed" with "or a consolidated tax return prescribed in prior to the amendment by the provisions of of the 2020 Amendment Act for each consolidated business year has been filed".

内国法人の令和四年四月一日前に開始した事業年度（連結子法人の連結親法人事業年度（に規定する連結親法人事業年度をいう。次条第七項において同じ。）が同日前に開始した事業年度を含む。）に連結事業年度に該当するものがある場合における四年新措置法第六十六条の八第十二項の規定の適用については、同項中「係る事業年度」とあるのは「係る事業年度又は連結事業年度（の規定による改正前のに規定する連結事業年度をいう。以下この項において同じ。）」と、「事業年度以後」とあるのは「事業年度又は連結事業年度以後」と、「の提出」とあるのは「又は各連結事業年度のの規定による改正前のに規定する連結確定申告書の提出」とする。

Supplementary Provisions, Article 127Transitional Measures Concerning Special Provisions on Taxation on Income of Foreign Affiliated Corporations Pertaining to Domestic Corporations That Are Specially-Related Shareholders, etc.

第百二十七条（特殊関係株主等である内国法人に係る外国関係法人に係る所得の課税の特例に関する経過措置）

Where a domestic corporation that is a specially-related shareholder, etc. prescribed in Article 66-9-2, paragraph (1) of the Act on Special Measures Concerning Taxation (referred to as a "specially-related shareholder, etc." in the following paragraph, paragraph (5) and paragraph (7)) has, in each consolidated business year, received the application of the provisions of Before the 2022 Changes with regard to the amount equivalent to the individually taxable amount prescribed in of a foreign affiliated corporation prescribed in pertaining to that domestic corporation, received the application of the provisions of with regard to the amount equivalent to the individually partially taxable amount prescribed in that paragraph of that foreign affiliated corporation, or received the application of the provisions of with regard to the amount equivalent to the individually partially taxable amount for a financial affiliated corporation prescribed in that paragraph of that foreign affiliated corporation, and foreign country's corporate tax (meaning the foreign country's corporate tax prescribed in Article 66-9-3, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022; the same applies hereinafter in this paragraph) is imposed on the income of that foreign affiliated corporation during the period of each business year beginning after the end of the consolidated business year in which the domestic corporation received that application (or, for the foreign country's corporate tax specified by Cabinet Order prescribed in Article 66-9-3, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022, when specified by Cabinet Order), the provisions of that paragraph apply by deeming that individually taxable amount, that individually partially taxable amount or that individually partially taxable amount for a financial affiliated corporation of that foreign affiliated corporation to be the taxable amount prescribed in Article 66-9-2, paragraph (1) of the Act on Special Measures Concerning Taxation, the partially taxable amount prescribed in paragraph (6) of that Article or the partially taxable amount for a financial affiliated corporation prescribed in paragraph (8) of that Article, of the foreign affiliated corporation prescribed in Article 66-9-3, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022, and the amount of that foreign country's corporate tax imposed on the income of the foreign affiliated corporation prescribed in Before the 2022 Changes (or, for the foreign country's corporate tax specified by Cabinet Order prescribed in Article 66-9-3, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount specified by Cabinet Order) to be the amount of foreign country's corporate tax imposed on the income of the foreign affiliated corporation prescribed in Article 66-9-3, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022, respectively.

租税特別措置法第六十六条の九の二第一項に規定する特殊関係株主等（次項、第五項及び第七項において「特殊関係株主等」という。）である内国法人が、各連結事業年度において、当該内国法人に係るに規定する外国関係法人のに規定する個別課税対象金額に相当する金額につきの規定の適用を受けた場合、当該外国関係法人のに規定する個別部分課税対象金額に相当する金額につきの規定の適用を受けた場合又は当該外国関係法人のに規定する個別金融関係法人部分課税対象金額に相当する金額につきの規定の適用を受けた場合において、その適用を受けた連結事業年度終了の日後に開始する各事業年度の期間において当該外国関係法人の所得に対して外国法人税（四年新措置法第六十六条の九の三第一項に規定する外国法人税をいう。以下この項において同じ。）が課されるとき（四年新措置法第六十六条の九の三第一項に規定する政令で定める外国法人税にあっては、政令で定めるとき）は、当該外国関係法人の当該個別課税対象金額、当該個別部分課税対象金額又は当該個別金融関係法人部分課税対象金額は四年新措置法第六十六条の九の三第一項に規定する外国関係法人の租税特別措置法第六十六条の九の二第一項に規定する課税対象金額、同条第六項に規定する部分課税対象金額又は同条第八項に規定する金融関係法人部分課税対象金額と、に規定する外国関係法人の所得に対して課される当該外国法人税の額（四年新措置法第六十六条の九の三第一項に規定する政令で定める外国法人税にあっては、政令で定める金額）は四年新措置法第六十六条の九の三第一項に規定する外国関係法人の所得に対して課される外国法人税の額とそれぞれみなして、同項の規定を適用する。

Where a domestic corporation that is a specially-related shareholder, etc. has a consolidated business year that began within ten years before the first day of the business year that includes the day on which it receives the amount of dividend of surplus, etc. (meaning the amount of dividend of surplus, etc. prescribed in Article 66-9-4, paragraph (1) of the Act on Special Measures Concerning Taxation; the same applies in paragraph (5)) from a foreign corporation prescribed in paragraphs (1) through (3) of that Article, and there is an individually taxed amount (meaning an individually taxed amount prescribed in Before the 2022 Changes; the same applies hereinafter in this paragraph) for that consolidated business year, then, with regard to the application of the provisions of Article 66-9-4, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022, that individually taxed amount is deemed to be the amount listed in item (ii) of that paragraph for the business year within the preceding ten years prescribed in that item that corresponds to the period of that consolidated business year. In this case, the phrase "the preceding paragraphs" in paragraph (5) of that Article is deemed to be replaced with "paragraphs (1) through (3) and the preceding paragraph (including as applied with the deeming under the first sentence of Article 127, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020))".

特殊関係株主等である内国法人が租税特別措置法第六十六条の九の四第一項から第三項までに規定する外国法人から剰余金の配当等の額（同条第一項に規定する剰余金の配当等の額をいう。第五項において同じ。）を受ける日を含む事業年度開始の日前十年以内に開始した連結事業年度がある場合において、当該連結事業年度に係る個別課税済金額（に規定する個別課税済金額をいう。以下この項において同じ。）があるときは、四年新措置法第六十六条の九の四第四項の規定の適用については、その個別課税済金額は、当該連結事業年度の期間に対応する同項第二号に規定する前十年以内の各事業年度の同号に掲げる金額とみなす。この場合において、同条第五項中「前各項」とあるのは、「第一項から第三項まで及び前項（所得税法等の一部を改正する法律（令和二年法律第八号）附則第百二十七条第二項前段の規定によりみなして適用する場合を含む。）」とする。

The provisions of paragraphs (5) and (6) of the preceding Article apply mutatis mutandis in the case where the provisions of Article 66-8, paragraphs (5) and (6) of the Act on Special Measures Concerning Taxation as Amended for 2022 are applied mutatis mutandis pursuant to Article 66-9-4, paragraph (5) of the Act on Special Measures Concerning Taxation as Amended for 2022. In this case, the phrase "is to include the individually taxed amount for that business year within ten years before the merger, etc." in paragraph (5) of the preceding Article is deemed to be replaced with "(meaning the amount listed in Article 66-9-4, paragraph (4), item (ii) of the Act on Special Measures Concerning Taxation as Amended for 2022; the same applies hereinafter in this paragraph and the following paragraph) is to include the individually taxed amount (meaning the individually taxed amount prescribed in Before the 2022 Changes; the same applies hereinafter in this paragraph and the following paragraph) for that business year within ten years before the merger, etc.", the phrase "" with "Article 66-8, paragraph (5), item (ii) of the Act on Special Measures Concerning Taxation as Amended for 2022 as applied mutatis mutandis pursuant to Article 66-9-4, paragraph (5) of the Act on Special Measures Concerning Taxation as Amended for 2022", the phrase "is to include" in paragraph (6) of that Article with "is to include, as applied mutatis mutandis pursuant to Before the 2022 Changes,", and the phrase "" with " Before the 2022 Changes".

前条第五項及び第六項の規定は、四年新措置法第六十六条の九の四第五項において四年新措置法第六十六条の八第五項及び第六項の規定を準用する場合について準用する。この場合において、前条第五項中「には当該合併等前十年内事業年度の個別課税済金額」とあるのは「（四年新措置法第六十六条の九の四第四項第二号に掲げる金額をいう。以下この項及び次項において同じ。）には当該合併等前十年内事業年度の個別課税済金額（に規定する個別課税済金額をいう。以下この項及び次項において同じ。）」と、「」とあるのは「四年新措置法第六十六条の九の四第五項において準用する四年新措置法第六十六条の八第五項第二号」と、同条第六項中「には、」とあるのは「には、において準用する」と、「」とあるのは「」と読み替えるものとする。

With regard to the application of the provisions of Article 66-9-4, paragraph (9) of the Act on Special Measures Concerning Taxation as Amended for 2022, the business year of the other foreign corporation referred to in item (i) of that paragraph to which the provisions of Article 66-9-2, paragraph (1), (6) or (8) of the Act on Special Measures Concerning Taxation apply is to include the business year of that other foreign corporation to which the provisions of , or Before the 2022 Changes apply, and the amount for which the domestic corporation referred to in that item has received the application of the provisions of Article 66-9-4, paragraphs (6) through (8) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount for which that domestic corporation has received the application of the provisions of Before the 2022 Changes.

四年新措置法第六十六条の九の四第九項の規定の適用については、同項第一号の他の外国法人の租税特別措置法第六十六条の九の二第一項、第六項又は第八項の規定の適用に係る事業年度には当該他の外国法人の、又はの規定の適用に係る事業年度を含むものとし、同号の内国法人が四年新措置法第六十六条の九の四第六項から第八項までの規定の適用を受けた金額には当該内国法人がからまでの規定の適用を受けた金額を含むものとする。

Where a domestic corporation that is a specially-related shareholder, etc. has a consolidated business year that began within two years before the first day of the business year that includes the day on which it receives the amount of dividend of surplus, etc. from a foreign corporation prescribed in Article 66-9-4, paragraphs (6) through (8) of the Act on Special Measures Concerning Taxation as Amended for 2022, and there is an individual indirectly taxed amount (meaning an individual indirectly taxed amount prescribed in Before the 2022 Changes; the same applies hereinafter in this paragraph) for that consolidated business year, then, with regard to the application of the provisions of Article 66-9-4, paragraph (9) of the Act on Special Measures Concerning Taxation as Amended for 2022, that individual indirectly taxed amount is deemed to be the amount listed in item (ii), (b) of that paragraph for the business year within the preceding two years prescribed in item (i) of that paragraph that corresponds to the period of that consolidated business year. In this case, the phrase "through the preceding paragraph" in paragraph (10) of that Article is deemed to be replaced with "through paragraph (8) and the preceding paragraph (including as applied with the deeming under the first sentence of Article 127, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020))".

特殊関係株主等である内国法人が四年新措置法第六十六条の九の四第六項から第八項までに規定する外国法人から剰余金の配当等の額を受ける日を含む事業年度開始の日前二年以内に開始した連結事業年度がある場合において、当該連結事業年度に係る個別間接課税済金額（ロに規定する個別間接課税済金額をいう。以下この項において同じ。）があるときは、四年新措置法第六十六条の九の四第九項の規定の適用については、その個別間接課税済金額は、当該連結事業年度の期間に対応する同項第一号に規定する前二年以内の各事業年度の同項第二号ロに掲げる金額とみなす。この場合において、同条第十項中「前項まで」とあるのは、「第八項まで及び前項（所得税法等の一部を改正する法律（令和二年法律第八号）附則第百二十七条第五項前段の規定によりみなして適用する場合を含む。）」とする。

The provisions of paragraphs (5) and (6) of the preceding Article apply mutatis mutandis in the case where the provisions of Article 66-8, paragraphs (5) and (6) of the Act on Special Measures Concerning Taxation as Amended for 2022 are applied mutatis mutandis pursuant to Article 66-9-4, paragraph (10) of the Act on Special Measures Concerning Taxation as Amended for 2022. In this case, the phrase "business year within ten years before the merger, etc. (meaning the business year within ten years before the merger, etc. prescribed in " in paragraph (5) of the preceding Article is deemed to be replaced with "business year within two years before the merger, etc. (meaning the business year within two years before the merger, etc. prescribed in Article 66-8, paragraph (5), item (i) of the Act on Special Measures Concerning Taxation as Amended for 2022 as replaced pursuant to Article 66-9-4, paragraph (10) of the Act on Special Measures Concerning Taxation as Amended for 2022"; the phrase "already-taxed amount is to include the individually taxed amount for that business year within ten years before the merger, etc." with "indirect dividends, etc. (meaning the amount listed in Article 66-9-4, paragraph (9), item (i) of the Act on Special Measures Concerning Taxation as Amended for 2022; the same applies hereinafter in this paragraph and the following paragraph) or indirectly taxed amount (meaning the amount listed in Article 66-9-4, paragraph (9), item (ii), (b) of the Act on Special Measures Concerning Taxation as Amended for 2022; the same applies hereinafter in this paragraph and the following paragraph) is to include the individual indirect dividends, etc. (meaning the amount listed in Before the 2022 Changes; the same applies hereinafter in this paragraph and the following paragraph) or individual indirectly taxed amount (meaning the individual indirectly taxed amount prescribed in Before the 2022 Changes; the same applies hereinafter in this paragraph and the following paragraph) for that business year within two years before the merger, etc."; the phrase "business year within ten years before the company split, etc. of the split corporation, etc. prescribed in (meaning the business year within ten years before the company split, etc. prescribed in " with "business year within two years before the company split, etc. of the split corporation, etc. prescribed in Article 66-8, paragraph (5), item (ii) of the Act on Special Measures Concerning Taxation as Amended for 2022 as applied mutatis mutandis pursuant to Article 66-9-4, paragraph (10) of the Act on Special Measures Concerning Taxation as Amended for 2022 (meaning the business year within two years before the company split, etc. prescribed in Article 66-8, paragraph (5), item (ii) of the Act on Special Measures Concerning Taxation as Amended for 2022 as replaced pursuant to Article 66-9-4, paragraph (10) of the Act on Special Measures Concerning Taxation as Amended for 2022"; the phrase "already-taxed amount is to include the individually taxed amount for that business year within ten years before the company split, etc." with "indirect dividends, etc. or indirectly taxed amount is to include the individual indirect dividends, etc. or individual indirectly taxed amount for that business year within two years before the company split, etc."; the phrase "the already-taxed amount prescribed in " in paragraph (6) of that Article with "the indirect dividends, etc. or indirectly taxed amount prescribed in Article 66-8, paragraph (6) of the Act on Special Measures Concerning Taxation as Amended for 2022 as replaced pursuant to Article 66-9-4, paragraph (10) of the Act on Special Measures Concerning Taxation as Amended for 2022"; the phrase "is to include" with "is to include, as applied mutatis mutandis pursuant to Before the 2022 Changes,"; and the phrase "the individually taxed amount for each consolidated business year within the preceding ten years prescribed in " with "the individual indirect dividends, etc. for each consolidated business year, etc. within the preceding two years prescribed in Before the 2022 Changes or the individual indirectly taxed amount for each consolidated business year within the preceding two years prescribed in ".

前条第五項及び第六項の規定は、四年新措置法第六十六条の九の四第十項において四年新措置法第六十六条の八第五項及び第六項の規定を準用する場合について準用する。この場合において、前条第五項中「合併等前十年内事業年度（に規定する合併等前十年内事業年度」とあるのは「合併等前二年内事業年度（四年新措置法第六十六条の九の四第十項の規定により読み替えられた四年新措置法第六十六条の八第五項第一号に規定する合併等前二年内事業年度」と、「課税済金額には当該合併等前十年内事業年度の個別課税済金額」とあるのは「間接配当等（四年新措置法第六十六条の九の四第九項第一号に掲げる金額をいう。以下この項及び次項において同じ。）又は間接課税済金額（四年新措置法第六十六条の九の四第九項第二号ロに掲げる金額をいう。以下この項及び次項において同じ。）には当該合併等前二年内事業年度の個別間接配当等（に掲げる金額をいう。以下この項及び次項において同じ。）又は個別間接課税済金額（ロに規定する個別間接課税済金額をいう。以下この項及び次項において同じ。）」と、「に規定する分割法人等の分割等前十年内事業年度（に規定する分割等前十年内事業年度」とあるのは「四年新措置法第六十六条の九の四第十項において準用する四年新措置法第六十六条の八第五項第二号に規定する分割法人等の分割等前二年内事業年度（四年新措置法第六十六条の九の四第十項の規定により読み替えられた四年新措置法第六十六条の八第五項第二号に規定する分割等前二年内事業年度」と、「課税済金額には当該分割等前十年内事業年度の個別課税済金額」とあるのは「間接配当等又は間接課税済金額には当該分割等前二年内事業年度の個別間接配当等又は個別間接課税済金額」と、同条第六項中「に規定する課税済金額」とあるのは「四年新措置法第六十六条の九の四第十項の規定により読み替えられた四年新措置法第六十六条の八第六項に規定する間接配当等又は間接課税済金額」と、「には、」とあるのは「には、において準用する」と、「に規定する前十年以内の各連結事業年度の個別課税済金額」とあるのは「に規定する前二年以内の各連結事業年度等の個別間接配当等又はロに規定する前二年以内の各連結事業年度の個別間接課税済金額」と読み替えるものとする。

With regard to the application of the provisions of Article 66-8, paragraph (12) of the Act on Special Measures Concerning Taxation as Amended for 2022 as applied mutatis mutandis pursuant to Article 66-9-4, paragraphs (5) and (10) of the Act on Special Measures Concerning Taxation as Amended for 2022 in the case where, among the business years of a domestic corporation that is a specially-related shareholder, etc. that began before April 1, 2022 (including a business year of a consolidated subsidiary corporation whose consolidated parent corporation business year began before that date), there is one that falls under a consolidated business year, the provisions of paragraph (10) of the preceding Article apply mutatis mutandis.

特殊関係株主等である内国法人の令和四年四月一日前に開始した事業年度（連結子法人の連結親法人事業年度が同日前に開始した事業年度を含む。）に連結事業年度に該当するものがある場合における四年新措置法第六十六条の九の四第五項及び第十項において準用する四年新措置法第六十六条の八第十二項の規定の適用については、前条第十項の規定を準用する。

Supplementary Provisions, Article 127-2Transitional Measures Concerning Special Provisions on Inclusion in Deductible Expenses of Losses of Certified Business Adaptation Corporations

第百二十七条の二（認定事業適応法人の欠損金の損金算入の特例に関する経過措置）

With regard to the application of the provisions of Article 66-11-4 of the Act on Special Measures Concerning Taxation as Amended for 2022 in the case where the provisions of or of the Supplementary Provisions apply, the phrase "" in is deemed to be replaced with " or ", the phrase "" with "Article 57, paragraph (4) of the Corporation Tax Act", the phrase "or " with "or , or of the Supplementary Provisions of the 2020 Amendment Act", and the phrase ", " with ", Article 58 of the Corporation Tax Act".

又はの規定の適用がある場合におけるの規定の適用については、中「」とあるのは「又は」と、「」とあるのは「法人税法第五十七条第四項」と、「又は」とあるのは「若しくは又は」と、「、」とあるのは「、法人税法第五十八条」とする。

With regard to the application of the provisions of Article 66-11-4 of the Act on Special Measures Concerning Taxation as Amended for 2022 in the case where, among the business years on or after the base business year (meaning the base business year prescribed in ; the same applies in item (i)) of a certified business adaptation corporation prescribed in , there is a business year that falls under a consolidated business year, the following provisions apply:

に規定する認定事業適応法人の基準事業年度（に規定する基準事業年度をいう。第一号において同じ。）以後の事業年度のうちに連結事業年度に該当する事業年度がある場合におけるの規定の適用については、次に定めるところによる。

if, among the consolidated business years after the base business year, there is a consolidated business year in which an amount of consolidated income before deduction of losses prescribed in Before the 2022 Changes arose, that consolidated business year is deemed to be a business year in which an amount of income before deduction of losses prescribed in Article 66-11-4, paragraph (1), item (i) of the Act on Special Measures Concerning Taxation as Amended for 2022 arose;

基準事業年度後の各連結事業年度でに規定する欠損控除前連結所得金額が生じた連結事業年度がある場合には、当該連結事業年度をに規定する欠損控除前所得金額が生じた事業年度とみなす。

the amount, out of the individually attributed consolidated loss amount prescribed in Before the 2022 Changes that arose in a special business year (meaning a special business year prescribed in Before the 2022 Changes; the same applies hereinafter in this item and the following item) that falls under a consolidated business year, that is deemed to be an amount of loss prescribed in Article 2, paragraph (2), item (xxi) of the Act on Special Measures Concerning Taxation as Amended for 2022 of that certified business adaptation corporation pursuant to the provisions of of the Supplementary Provisions (excluding those listed below) is deemed to be the amount of loss prescribed in Article 66-11-4, paragraph (2), item (i) of the Act on Special Measures Concerning Taxation as Amended for 2022 pertaining to that special business year;

連結事業年度に該当する特例事業年度（に規定する特例事業年度をいう。以下この号及び次号において同じ。）において生じたに規定する連結欠損金個別帰属額での規定により当該認定事業適応法人の四年新措置法第二条第二項第二十一号に規定する欠損金額とみなされた金額（次に掲げるものを除く。）を当該特例事業年度に係るに規定する欠損金額とみなす。

an amount deemed not to exist pursuant to the provisions of or of the Former Corporation Tax Act or , or of the New Corporation Tax Act;

若しくは又はからまで、若しくはの規定によりないものとされたもの

an amount to which the provisions of of the Former Corporation Tax Act are deemed not to apply pursuant to the provisions of of the Former Corporation Tax Act;

の規定によりの規定を適用しないものとされたもの

an amount to which the provisions of of the New Corporation Tax Act are deemed not to apply pursuant to the provisions of of the New Corporation Tax Act.

の規定によりの規定を適用しないものとされたもの

the amount specified by Cabinet Order as the amount of the portion corresponding to the amount of investment prescribed in Article 66-11-4, paragraph (2), item (ii), (a) of the Act on Special Measures Concerning Taxation as Amended for 2022, out of the total of the amount subject to excess deduction and the individual amount subject to excess deduction prescribed in Before the 2022 Changes pertaining to the consolidated loss amount prescribed in Before the 2022 Changes that arose in each special business year in a consolidated business year that began before the first day of that applicable business year (meaning the applicable business year prescribed in Article 66-11-4, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022) and to which the provisions of Before the 2022 Changes were applied, is added to the amount listed in (b) of .

当該適用事業年度（に規定する適用事業年度をいう。）開始の日前に開始した連結事業年度での規定の適用を受けた連結事業年度における各特例事業年度において生じたに規定する連結欠損金額に係るに規定する超過控除対象額及び個別超過控除対象額の合計額のうちイに規定する投資の額に対応する部分の金額として政令で定める金額をロに掲げる金額に加算する。

Necessary matters for the application of the provisions of the preceding two paragraphs are specified by Cabinet Order.

前二項の規定の適用に関し必要な事項は、政令で定める。

Supplementary Provisions, Article 128Transitional Measures Concerning Special Provisions on Taxation in the Case of Investment in a Special New Business Development Operator as a Specified Business Activity

第百二十八条（特別新事業開拓事業者に対し特定事業活動として出資をした場合の課税の特例に関する経過措置）

With regard to the application of the provisions of Article 66-13 of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount of the special account prescribed in paragraph (2), item (i) of that Article is to include the amount, out of the amount of the special account under Before the 2022 Changes set up in a consolidated business year, that has been included in deductible expenses (if there is an amount that has already been included in gross profit or that is to be included in gross profit, the amount remaining after deducting those amounts).

四年新措置法第六十六条の十三の規定の適用については、同条第二項第一号に規定する特別勘定の金額には、連結事業年度において設けたの特別勘定の金額のうち損金の額に算入されたもの（既に益金の額に算入された、又は益金の額に算入されるべき金額がある場合には、これらの金額を控除した金額）を含むものとする。

With regard to the application of the provisions of Article 66-13 of the Act on Special Measures Concerning Taxation, the special account referred to in paragraph (2), item (ii), paragraph (3), paragraphs (6) through (9), paragraph (13) and is to include the special account under Before the 2022 Changes set up in a consolidated business year.

租税特別措置法第六十六条の十三の規定の適用については、同条第二項第二号、第三項、第六項から第九項まで、第十三項及びの特別勘定には、連結事業年度において設けたの特別勘定を含むものとする。

The provisions of Article 66-13, paragraph (8) of the Act on Special Measures Concerning Taxation as Amended for 2022 apply to corporation tax of a corporation for a business year ending on or after March 31, 2022.

四年新措置法第六十六条の十三第八項の規定は、法人の令和四年三月三十一日以後に終了する事業年度分の法人税について適用する。

With regard to the amount of the special account prescribed in Article 66-13, paragraph (8) of the Act on Special Measures Concerning Taxation as Amended for 2022 of a corporation that is deemed to have obtained the approval under of the New Corporation Tax Act pursuant to the provisions of of the Supplementary Provisions, the provisions of that paragraph do not apply.

の規定によりの規定による承認があったものとみなされた法人の四年新措置法第六十六条の十三第八項に規定する特別勘定の金額については、同項の規定は、適用しない。

The provisions of Article 66-13, paragraph (8) of the Act on Special Measures Concerning Taxation as Amended for 2022 apply by deeming a corporation that is deemed to fall under the category of a corporation listed in any of the items of or any of the items of of the New Corporation Tax Act pursuant to the provisions of or of the Supplementary Provisions to fall under the category of a corporation listed in any of the items of or any of the items of of the New Corporation Tax Act, and a corporation that is deemed not to fall under the category of a corporation listed in or any of the items of of the New Corporation Tax Act pursuant to the provisions of or of the Supplementary Provisions not to fall under the category of a corporation listed in or any of the items of of the New Corporation Tax Act, respectively.

又はの規定により各号又は各号に掲げる法人に該当するものとみなされた法人は各号又は各号に掲げる法人に該当するものと、又はの規定により又は各号に掲げる法人に該当しないものとみなされた法人は又は各号に掲げる法人に該当しないものと、それぞれみなして、四年新措置法第六十六条の十三第八項の規定を適用する。

Supplementary Provisions, Article 129Transitional Measures Concerning Special Provisions on Taxation Concerning Business Closure or Conversion Subsidies, etc.

第百二十九条（転廃業助成金等に係る課税の特例に関する経過措置）

With regard to the application of the provisions of Article 67-4 of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount of the special account prescribed in paragraph (6), item (i) of that Article is to include the amount of the special account under Before the 2022 Changes set up in a consolidated business year (if there is an amount that has already been included in gross profit or that is to be included in gross profit, the amount remaining after deducting those amounts).

四年新措置法第六十七条の四の規定の適用については、同条第六項第一号に規定する特別勘定の金額には、連結事業年度において設けたの特別勘定の金額（既に益金の額に算入された、又は益金の額に算入されるべき金額がある場合には、これらの金額を控除した金額）を含むものとする。

With regard to the application of the provisions of Article 67-4 of the Act on Special Measures Concerning Taxation as Amended for 2022, the special account referred to in paragraphs (7) and (9) through (11) of that Article is to include the special account under Before the 2022 Changes set up in a consolidated business year.

四年新措置法第六十七条の四の規定の適用については、同条第七項及び第九項から第十一項までの特別勘定には、連結事業年度において設けたの特別勘定を含むものとする。

With regard to the application of the provisions of Article 67-4, paragraph (14) of the Act on Special Measures Concerning Taxation as Amended for 2022, the fixed assets prescribed in that paragraph are to include fixed assets prescribed in Article 2, paragraph (2), item (xxiii) of the Act on Special Measures Concerning Taxation as Amended for 2022 to which the provisions of (including as applied mutatis mutandis pursuant to ) or (including as applied mutatis mutandis pursuant to ) of the Act on Special Measures Concerning Taxation Before the 2022 Changes have been applied.

四年新措置法第六十七条の四第十四項の規定の適用については、同項に規定する固定資産には、（において準用する場合を含む。）又は（において準用する場合を含む。）の規定の適用を受けた四年新措置法第二条第二項第二十三号に規定する固定資産を含むものとする。

Supplementary Provisions, Article 130Transitional Measures Concerning Special Provisions on Taxation Where There Are Losses from Partnership Businesses, etc.

第百三十条（組合事業等による損失がある場合の課税の特例に関する経過措置）

With regard to the application of the provisions of Article 67-12 of the Act on Special Measures Concerning Taxation as Amended for 2022, the consolidated excess partnership loss, etc. prescribed in Before the 2022 Changes is deemed to be the excess partnership loss, etc. prescribed in Article 67-12, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022; the consolidated business year in which the provisions of Before the 2022 Changes were applied is deemed to be the applicable business year prescribed in Article 67-12, paragraph (3), item (iv) of the Act on Special Measures Concerning Taxation as Amended for 2022; where the corporation referred to in that item, or the consolidated parent corporation pertaining to that corporation, had filed a consolidated tax return for a consolidated business year up to and including the preceding business year prescribed in that item, the corporation is deemed to have filed a final return; and the amount included in deductible expenses pursuant to the provisions of Before the 2022 Changes is deemed to be the amount included in deductible expenses pursuant to the provisions of Article 67-12, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022.

四年新措置法第六十七条の十二の規定の適用については、に規定する連結組合等損失超過額は四年新措置法第六十七条の十二第一項に規定する組合等損失超過額とみなし、の規定の適用を受けた連結事業年度は四年新措置法第六十七条の十二第三項第四号に規定する適用年度とみなし、同号に規定する前事業年度以前の連結事業年度について同号の法人又は当該法人に係る連結親法人による連結確定申告書の提出をしていた場合には確定申告書の提出をしていたものとみなし、の規定により損金の額に算入された金額は四年新措置法第六十七条の十二第二項の規定により損金の額に算入された金額とみなす。

With regard to the application of the provisions of Article 67-13 of the Act on Special Measures Concerning Taxation as Amended for 2022, the consolidated excess partnership loss prescribed in Before the 2022 Changes is deemed to be the excess partnership loss prescribed in Article 67-13, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022; the consolidated business year in which the provisions of Before the 2022 Changes were applied is deemed to be the applicable business year prescribed in Article 67-13, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022; where the corporation referred to in that paragraph, or the consolidated parent corporation pertaining to that corporation, had filed a consolidated tax return for a consolidated business year up to and including the preceding business year prescribed in that paragraph, the corporation is deemed to have filed a final return; and the amount included in deductible expenses pursuant to the provisions of Before the 2022 Changes is deemed to be the amount included in deductible expenses pursuant to the provisions of Article 67-13, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022.

四年新措置法第六十七条の十三の規定の適用については、に規定する連結組合損失超過額は四年新措置法第六十七条の十三第一項に規定する組合損失超過額とみなし、の規定の適用を受けた連結事業年度は四年新措置法第六十七条の十三第三項に規定する適用年度とみなし、同項に規定する前事業年度以前の連結事業年度について同項の法人又は当該法人に係る連結親法人による連結確定申告書の提出をしていた場合には確定申告書の提出をしていたものとみなし、の規定により損金の額に算入された金額は四年新措置法第六十七条の十三第二項の規定により損金の額に算入された金額とみなす。

Supplementary Provisions, Article 137Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Income Tax Act, etc., and Other Matters

第百三十七条（所得税法等の一部を改正する等の法律の一部改正に伴う経過措置）

The provisions of and , and Other Matters as amended by the provisions of (referred to as the "New 2017 Amendment Act" in the following paragraph and paragraph (3)) apply to corporation tax of a corporation for a business year ending on or after March 31, 2022.

の規定による改正後の所得税法等の一部を改正する等の法律（次項及び第三項において「新平成二十九年改正法」という。）及びの規定は、法人の令和四年三月三十一日以後に終了する事業年度分の法人税について適用する。

With regard to the amount of the special account prescribed in and of the Supplementary Provisions of the New 2017 Amendment Act of a corporation that is deemed to have obtained the approval under of the New Corporation Tax Act pursuant to the provisions of of the Supplementary Provisions, those provisions do not apply.

の規定によりの規定による承認があったものとみなされた法人の及びに規定する特別勘定の金額については、これらの規定は、適用しない。

The provisions of and of the Supplementary Provisions of the New 2017 Amendment Act apply by deeming a domestic corporation that is deemed to fall under the category of a corporation listed in any of the items of or any of the items of of the New Corporation Tax Act pursuant to the provisions of or of the Supplementary Provisions to fall under the category of a corporation listed in any of the items of or any of the items of of the New Corporation Tax Act, and a domestic corporation that is deemed not to fall under the category of a corporation listed in or any of the items of of the New Corporation Tax Act pursuant to the provisions of or of the Supplementary Provisions not to fall under the category of a corporation listed in or any of the items of of the New Corporation Tax Act, respectively.

又はの規定により各号又は各号に掲げる法人に該当するものとみなされた内国法人は各号又は各号に掲げる法人に該当するものと、又はの規定により又は各号に掲げる法人に該当しないものとみなされた内国法人は又は各号に掲げる法人に該当しないものと、それぞれみなして、及びの規定を適用する。

Supplementary Provisions, Article 138Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Income Tax Act, etc.

第百三十八条（所得税法等の一部を改正する法律の一部改正に伴う経過措置）

With regard to the application of the provisions of , and of the Supplementary Provisions of the New 2018 Amendment Act during the period from the Effective Date to the day before the date specified in Article 1, item (ix) of the Supplementary Provisions, the phrase "" in of the Supplementary Provisions of the New 2018 Amendment Act is deemed to be replaced with "", the phrase ", or " in of the Supplementary Provisions of the New 2018 Amendment Act with "or ", and the phrase "" in of the Supplementary Provisions of the New 2018 Amendment Act with "".

施行日から附則第一条第九号に定める日の前日までの間における、及びの規定の適用については、中「」とあるのは「」と、中「、若しくは」とあるのは「若しくは」と、中「」とあるのは「」とする。

Supplementary Provisions, Article 171Transitional Measures Concerning Penal Provisions

第百七十一条（罰則に関する経過措置）

With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; hereinafter the same applies in this Article) comes into effect, and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions and in the cases where provisions remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.

この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為並びにこの附則の規定によりなお従前の例によることとされる場合及びこの附則の規定によりなおその効力を有することとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。

Supplementary Provisions, Article 172Delegation to Cabinet Order

第百七十二条（政令への委任）

Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.

この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。

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