Supplementary Provisions, Article 65Transitional Measures Concerning Special Provisions on the Amount of Special Credit Deducted from Corporation Tax of Consolidated Corporations
第六十五条（連結法人の法人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）
With regard to the application of the provisions of Article 68-15-8 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 (x) of the Supplementary Provisions, the words 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 words listed in the right-hand column of that table.
| Paragraph (1), items (xvi) and (xvii) | (xvi) the provisions of paragraphs (4) through (6) of the preceding Article: the total of the amounts obtained by deducting, from the maximum tax credit prescribed in paragraph (4) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, the total of the amounts obtained by deducting, from the maximum tax credit for deferred assets prescribed in paragraph (5) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, or the total of the amounts obtained by deducting, from the maximum tax credit for production process efficiency improvement equipment, etc. prescribed in paragraph (6) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, respectively (xvii) beyond what is listed in the preceding items, provisions specified by Cabinet Order as provisions that prescribe special provisions on the calculation of the amount of corporation tax: the amount specified by Cabinet Order as an amount similar to the amounts specified in those items | (xvi) beyond what is listed in the preceding items, provisions specified by Cabinet Order as provisions that prescribe special provisions on the calculation of the amount of corporation tax: the amount specified by Cabinet Order as an amount similar to the amounts specified in those items |
| Paragraph (6) | , item (xv) or item (xvi) | or item (xv) |
施行日から附則第一条第十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六十八条の十五の八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。
| 第一項第十六号及び第十七号 | 十六 前条第四項から第六項までの規定 それぞれ同条第四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の合計額、同条第五項に規定する繰延資産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の合計額又は同条第六項に規定する生産工程効率化等設備等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の合計額 十七 前各号に掲げるもののほか、法人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 | 十六 前各号に掲げるもののほか、法人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 |
| 第六項 | 、第十五号又は第十六号 | 又は第十五号 |