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 Article 68-105-2, paragraph (1) of the Act on Special Measures Concerning Taxation 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 Article 68-105-2, paragraph (1) of the Act on Special Measures Concerning Taxation 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 Article 68-105-2, paragraph (2) 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 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、四年旧措置法第六十八条の百五の二第一項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、四年旧措置法第六十八条の百五の二第一項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、四年旧措置法第六十八条の百五の二第二項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 Article 68-105-3, paragraph (1) of the Act on Special Measures Concerning Taxation 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 Article 68-105-3, paragraph (1) of the Act on Special Measures Concerning Taxation 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 Article 68-105-3, paragraph (2) 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 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、四年旧措置法第六十八条の百五の三第一項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、四年旧措置法第六十八条の百五の三第一項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、四年旧措置法第六十八条の百五の三第二項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。