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 Article 68-70, paragraph (1) or (8) of the Act on Special Measures Concerning Taxation 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四年旧措置法第六十八条の七十第一項又は第八項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 Article 68-71, paragraph (1) of the Act on Special Measures Concerning Taxation 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四年旧措置法第六十八条の七十一第一項の特別勘定の金額（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 Article 68-71, paragraph (1) of the Act on Special Measures Concerning Taxation 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四年旧措置法第六十八条の七十一第一項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 Article 64-9, paragraph (1) of the New Corporation Tax Act pursuant to Article 29, paragraph (1) of the Supplementary Provisions, the provisions of that paragraph do not apply.
附則第二十九条第一項の規定により新法人税法第六十四条の九第一項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 Article 64-11, paragraph (1) or Article 64-12, paragraph (1) of the New Corporation Tax Act pursuant to Article 30, paragraph (3) or (5) of the Supplementary Provisions to fall under a corporation listed in any of the items of Article 64-11, paragraph (1) or Article 64-12, paragraph (1) of the New Corporation Tax Act, and a corporation that is deemed not to fall under a corporation listed in Article 64-11, paragraph (1), item (ii) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act pursuant to Article 30, paragraph (3) or (5) of the Supplementary Provisions not to fall under a corporation listed in Article 64-11, paragraph (1), item (ii) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act, respectively.
附則第三十条第三項又は第五項の規定により新法人税法第六十四条の十一第一項各号又は第六十四条の十二第一項各号に掲げる法人に該当するものとみなされた法人は新法人税法第六十四条の十一第一項各号又は第六十四条の十二第一項各号に掲げる法人に該当するものと、附則第三十条第三項又は第五項の規定により新法人税法第六十四条の十一第一項第二号又は第六十四条の十二第一項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新法人税法第六十四条の十一第一項第二号又は第六十四条の十二第一項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 Article 68-71, paragraph (8) or (9) of the Act on Special Measures Concerning Taxation 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四年旧措置法第六十八条の七十一第八項又は第九項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 Article 68-72, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes (limited to the part concerning Article 65, paragraph (1), item (iv) of the Act on Special Measures Concerning Taxation 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 Article 68-72, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes (limited to the part concerning Article 65, paragraph (1), item (v) of the Act on Special Measures Concerning Taxation 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 Article 68-72, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes (limited to the part concerning Article 65, paragraph (1), item (vi) of the Act on Special Measures Concerning Taxation 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 Article 81-3, paragraph (1) of the Former Corporation Tax Act is calculated pursuant to the provisions of that paragraph with regard to the amount of gain on transfer prescribed in paragraph (10) of that Article, the provisions of Article 61-13, paragraph (1) of the Former Corporation Tax Act were applied, the provisions of Article 61-11, paragraph (1) of the New Corporation Tax Act are deemed to have been applied; and where the provisions of Article 68-72, paragraph (1) or (5) of the Act on Special Measures Concerning Taxation 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、四年旧措置法第六十八条の七十二第一項（四年旧措置法第六十五条第一項第四号に係る部分に限る。）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、四年旧措置法第六十八条の七十二第一項（四年旧措置法第六十五条第一項第五号に係る部分に限る。）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、四年旧措置法第六十八条の七十二第一項（四年旧措置法第六十五条第一項第六号に係る部分に限る。）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旧法人税法第八十一条の三第一項の規定により同項に規定する個別損金額を計算する場合における旧法人税法第六十一条の十三第一項の規定の適用を受けた場合には新法人税法第六十一条の十一第一項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四年旧措置法第六十八条の七十二第一項又は第五項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 Article 68-72, paragraph (1), (3), or (5) of the Act on Special Measures Concerning Taxation 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四年旧措置法第六十八条の七十二第一項、第三項又は第五項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 Article 68-73, paragraph (1), (2), or (7) of the Act on Special Measures Concerning Taxation 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 Article 68-71, paragraph (1) of the Act on Special Measures Concerning Taxation 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四年旧措置法第六十八条の七十三第一項、第二項又は第七項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四年旧措置法第六十八条の七十一第一項の特別勘定の金額を含むものとする。
Where the provisions of Article 68-70, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes (including as applied mutatis mutandis pursuant to Article 68-71, paragraph (8) or Article 68-72, paragraph (3) of the Act on Special Measures Concerning Taxation Before the 2022 Changes), Article 68-70, paragraph (8) (including as applied mutatis mutandis pursuant to Article 68-71, paragraph (9) or Article 68-72, paragraph (3) of the Act on Special Measures Concerning Taxation Before the 2022 Changes), or Article 68-72, paragraph (1) or (5) 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四年旧措置法第六十八条の七十第一項（四年旧措置法第六十八条の七十一第八項又は第六十八条の七十二第三項において準用する場合を含む。）、第六十八条の七十第八項（四年旧措置法第六十八条の七十一第九項又は第六十八条の七十二第三項において準用する場合を含む。）又は第六十八条の七十二第一項若しくは第五項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 Article 68-74, paragraph (1) of the Act on Special Measures Concerning Taxation 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、四年旧措置法第六十八条の七十四第一項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 Article 68-75, paragraph (1) of the Act on Special Measures Concerning Taxation 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、四年旧措置法第六十八条の七十五第一項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 Article 68-76, paragraph (1) of the Act on Special Measures Concerning Taxation 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、四年旧措置法第六十八条の七十六第一項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 Article 68-76-2, paragraph (1) of the Act on Special Measures Concerning Taxation 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、四年旧措置法第六十八条の七十六の二第一項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 Article 68-78, paragraph (1) of the Act on Special Measures Concerning Taxation 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 Article 68-78, paragraph (1) of the Act on Special Measures Concerning Taxation 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 Article 68-78, paragraph (1) or (9) of the Act on Special Measures Concerning Taxation 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四年旧措置法第六十八条の七十八第一項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四年旧措置法第六十八条の七十八第一項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四年旧措置法第六十八条の七十八第一項又は第九項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 Article 68-78, paragraph (1) of the Act on Special Measures Concerning Taxation 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 Article 68-78, paragraph (1) of the Act on Special Measures Concerning Taxation 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 Article 68-78, paragraph (9) of the Act on Special Measures Concerning Taxation 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、四年旧措置法第六十八条の七十八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、四年旧措置法第六十八条の七十八第一項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、四年旧措置法第六十八条の七十八第九項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 Article 68-79, paragraph (1) of the Act on Special Measures Concerning Taxation 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四年旧措置法第六十八条の七十九第一項の特別勘定の金額（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 Article 68-79, paragraph (1) of the Act on Special Measures Concerning Taxation 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四年旧措置法第六十八条の七十九第一項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 Article 64-9, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 29, paragraph (1) of the Supplementary Provisions, the provisions of that paragraph do not apply.
附則第二十九条第一項の規定により新法人税法第六十四条の九第一項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 Article 64-11, paragraph (1) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 30, paragraph (3) or (5) of the Supplementary Provisions to fall under the category of a corporation listed in any of the items of Article 64-11, paragraph (1) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act, and a corporation that is deemed not to fall under the category of a corporation listed in Article 64-11, paragraph (1), item (ii) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 30, paragraph (3) or (5) of the Supplementary Provisions not to fall under the category of a corporation listed in Article 64-11, paragraph (1), item (ii) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act, respectively.
附則第三十条第三項又は第五項の規定により新法人税法第六十四条の十一第一項各号又は第六十四条の十二第一項各号に掲げる法人に該当するものとみなされた法人は新法人税法第六十四条の十一第一項各号又は第六十四条の十二第一項各号に掲げる法人に該当するものと、附則第三十条第三項又は第五項の規定により新法人税法第六十四条の十一第一項第二号又は第六十四条の十二第一項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新法人税法第六十四条の十一第一項第二号又は第六十四条の十二第一項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 Article 68-79, paragraph (8) of the Act on Special Measures Concerning Taxation 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 Article 68-79, paragraph (8) of the Act on Special Measures Concerning Taxation 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 Article 68-79, paragraph (8) or (9) of the Act on Special Measures Concerning Taxation 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四年旧措置法第六十八条の七十九第八項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四年旧措置法第六十八条の七十九第八項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四年旧措置法第六十八条の七十九第八項又は第九項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 Article 68-78, paragraph (1) of the Act on Special Measures Concerning Taxation 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 Article 68-78, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes as applied mutatis mutandis pursuant to Article 68-79, paragraph (8) of the Act on Special Measures Concerning Taxation 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 Article 68-78, paragraph (9) of the Act on Special Measures Concerning Taxation Before the 2022 Changes as applied mutatis mutandis pursuant to Article 68-79, paragraph (9) of the Act on Special Measures Concerning Taxation 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、四年旧措置法第六十八条の七十八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、四年旧措置法第六十八条の七十九第八項において準用する四年旧措置法第六十八条の七十八第一項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、四年旧措置法第六十八条の七十九第九項において準用する四年旧措置法第六十八条の七十八第九項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 Article 68-81, paragraph (1) or (4) of the Act on Special Measures Concerning Taxation 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、四年旧措置法第六十八条の八十一第一項又は第四項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 Article 68-84, paragraph (1) or (4) of the Act on Special Measures Concerning Taxation 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、四年旧措置法第六十八条の八十四第一項又は第四項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。