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 Article 68-102, paragraph (4) 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四年旧措置法第六十八条の百二第四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 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 Article 68-102, paragraph (4) 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四年旧措置法第六十八条の百二第四項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 Article 68-102, paragraph (2) (including as applied mutatis mutandis pursuant to paragraph (10) of that Article) or paragraph (3) of that Article (including as applied mutatis mutandis pursuant to paragraph (11) of that Article) 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、四年旧措置法第六十八条の百二第二項（同条第十項において準用する場合を含む。）又は同条第三項（同条第十一項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。