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 Article 3 (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 Article 4 (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 Article 13 (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 Article 14 (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 Article 16 (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 Article 21, 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 Article 23 (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 Article 30 (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 Article 22 of the Supplementary Provisions) beginning on or after April 1, 2022 (excluding a business year of a consolidated subsidiary corporation prescribed in Article 2, item (xii)-7 of the Corporation Tax Act prior to the amendment by the provisions of Article 3 (hereinafter referred to as "the Former Corporation Tax Act") (hereinafter referred to as a "consolidated subsidiary corporation" up to Article 32 of the Supplementary Provisions) for which the consolidated parent corporation business year (meaning the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Former Corporation Tax Act; hereinafter the same applies up to Article 32 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、第三条の規定(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。)、第四条の規定(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。)、第十三条の規定(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、第十四条の規定(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、第十六条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。)、第二十一条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、第二十三条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。)及び第三十条の規定(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。次項及び附則第二十二条において同じ。)の令和四年四月一日以後に開始する事業年度(第三条の規定による改正前の法人税法(以下「旧法人税法」という。)第二条第十二号の七に規定する連結子法人(以下附則第三十二条までにおいて「連結子法人」という。)の連結親法人事業年度(旧法人税法第十五条の二第一項に規定する連結親法人事業年度をいう。以下附則第三十二条までにおいて同じ。)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 Article 2, item (xviii)-4 of the Former Corporation Tax Act; hereinafter the same applies up to Article 35 of the Supplementary Provisions) for consolidated business years (meaning the consolidated business years prescribed in Article 15-2, paragraph (1) of the Former Corporation Tax Act; hereinafter the same applies up to Article 37 of the Supplementary Provisions) of a consolidated corporation (meaning a consolidated corporation prescribed in Article 2, item (xii)-7-2 of the Former Corporation Tax Act; hereinafter the same applies up to Article 35 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 Article 4 (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 Article 13, the National Tax Collection Act prior to the amendment by the provisions of Article 14, the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 16 (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 Article 17 (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 Article 18 (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 Article 21, 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 Article 23 (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 Article 30 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(旧法人税法第二条第十二号の七の二に規定する連結法人をいう。以下附則第三十五条までにおいて同じ。)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(旧法人税法第十五条の二第一項に規定する連結事業年度をいう。以下附則第三十七条までにおいて同じ。)の連結所得(旧法人税法第二条第十八号の四に規定する連結所得をいう。以下附則第三十五条までにおいて同じ。)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、第四条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。)、第十三条の規定による改正前の国税通則法、第十四条の規定による改正前の国税徴収法、第十六条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。)、第十七条の規定(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、第十八条の規定(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、第二十一条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、第二十三条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。)及び第三十条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 Article 15 (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、第十五条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 Article 10-2, paragraph (1) 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旧租税特別措置法第十条の二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).
新租税特別措置法第十条の五の規定は、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 Article 17-2, paragraph (3) of the Local Revitalization Act (Act No. 24 of 2005) before the Effective Date (excluding, in the case where that individual obtains the certification under that paragraph or the certification of a change under paragraph (4) of that Article 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、施行日前に地域再生法(平成十七年法律第二十四号)第十七条の二第三項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同項の認定又は同条第四項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 Article 3, paragraph (1) of the Supplementary Provisions of the Act on the Arrangement of Related Acts to Promote Work Style Reform (Act No. 71 of 2018), the phrase "Act on Improvement of Personnel Management and Conversion of Employment Status for Part-Time Workers and Fixed-Term Workers" in (b) of that item 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 Article 7 of the Act on the Arrangement of Related Acts to Promote Work Style Reform (Act No. 71 of 2018), which remains in force pursuant to the provisions of Article 11, paragraph (1) of the Supplementary Provisions of that Act", and the phrase "Article 2, paragraph (1)" with "Article 2".
個人で働き方改革を推進するための関係法律の整備に関する法律(平成三十年法律第七十一号)附則第三条第一項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新租税特別措置法第十条の五第三項第七号ロの規定の適用については、同号ロ中「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「働き方改革を推進するための関係法律の整備に関する法律(平成三十年法律第七十一号)附則第十一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同法第七条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、「第二条第一項」とあるのは「第二条」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.
新租税特別措置法第十条の五の四第一項の規定は、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 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 Article 10-5-5, paragraph (1) 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 paragraph that an individual who obtained the certification referred to in Article 22, paragraph (1) of the Act on Special Measures for Productivity Improvement (Act No. 25 of 2018) 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 Article 10-5-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation carried out in accordance with the certified innovative data industry utilization plan prescribed in Article 23, paragraph (2) of that Act pertaining to that certification.
個人が施行日前に取得又は製作をした旧租税特別措置法第十条の五の五第一項に規定する革新的情報産業活用設備及び施行日前に生産性向上特別措置法(平成三十年法律第二十五号)第二十二条第一項の認定を受けた個人が当該認定に係る同法第二十三条第二項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旧租税特別措置法第十条の五の五第一項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同項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) | Article 10-5-4, paragraph (1) | paragraph (1) of the preceding Article |
| Paragraph (1), item (xii) | Article 10-5-4, paragraph (2) | paragraph (2) of the preceding Article |
| Paragraph (1), items (xiii) and (xiv) | (xiii) the provisions of paragraph (3) of the preceding Article: the amount obtained by deducting, from the maximum tax credit prescribed in that paragraph, the amount that cannot be fully deducted even through the deduction under the provisions of that paragraph (xiv) beyond what is listed in the preceding items, 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 the preceding items, 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) | , item (vi) or item (xiii) | or item (vi) |
| Paragraph (5), item (i) | Article 10-5-4, paragraph (3), item (v) | paragraph (3), item (v) of the preceding Article |
| Paragraph (5), item (ii) | Article 10-5-4, paragraph (3), item (vii) | paragraph (3), item (vii) of the preceding Article |
| Paragraph (6) | , Article 10-4, paragraph (6) and paragraph (6) of the preceding Article | and 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 | 第十条の五の四第一項 | 前条第一項 |
| 第一項第十二号 | 第十条の五の四第二項 | 前条第二項 |
| 第一項第十三号及び第十四号 | 十三 前条第三項の規定 同項に規定する税額控除限度額のうち同項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 前各号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 前各号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 | 、第六号又は第十三号 | 又は第六号 |
| 第五項第一号 | 第十条の五の四第三項第五号 | 前条第三項第五号 |
| 第五項第二号 | 第十条の五の四第三項第七号 | 前条第三項第七号 |
| 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 item (i) 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 Article 11, paragraph (1) 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旧租税特別措置法第十一条第一項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 Article 11-2, paragraph (1) 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 that paragraph elapse.
個人が旧租税特別措置法第十一条の二第一項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同項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.
新租税特別措置法第十三条の規定は、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 Article 13-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date, the provisions of that Article remain in force.
個人が施行日前に取得等をした旧租税特別措置法第十三条の三第一項に規定する企業主導型保育施設用資産については、同条の規定は、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 paragraph that a small and medium sized business operator prescribed in Article 28-2, paragraph (1) 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、旧租税特別措置法第二十八条の二第一項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同項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。