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 Article 69, paragraphs (11) and (13) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters as amended by the provisions of Article 29 (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.
With regard to the amount of the special account prescribed in Article 69, paragraphs (11) and (13) of the Supplementary Provisions of the New 2017 Amendment Act 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, those provisions 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新平成二十九年改正法附則第六十九条第十一項及び第十三項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 Article 69, paragraphs (11) and (13) 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 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 domestic 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内国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内国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、新平成二十九年改正法附則第六十九条第十一項及び第十三項の規定を適用する。