Supplementary Provisions, Article 50Transitional Measures Concerning Depreciation of Corporations
第五十条（法人の減価償却に関する経過措置）
The provisions then in force continue to govern depreciable assets listed in the middle column of item (i) of the table in Article 43, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. (meaning acquisition, manufacture or construction; hereinafter the same applies up to paragraph (6)) before the Effective Date.
The provisions of Article 43-3, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to substitute assets for disaster-damaged assets, etc. prescribed in paragraph (1) of that Article for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern substitute assets for disaster-damaged assets, etc. prescribed in Article 43-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
新租税特別措置法第四十三条の三第二項の規定は、法人が施行日以後に取得等をする同条第一項に規定する被災代替資産等について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十三条の三第一項に規定する被災代替資産等については、なお従前の例による。
The provisions of Article 44-2, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to specified business continuity enhancement equipment, etc. prescribed in paragraph (1) of that Article for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern specified business continuity enhancement equipment, etc. prescribed in Article 44-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
新租税特別措置法第四十四条の二第一項及び第二項の規定は、法人が施行日以後に取得等をする同条第一項に規定する特定事業継続力強化設備等について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十四条の二第一項に規定する特定事業継続力強化設備等については、なお従前の例による。
With regard to the application of the provisions of Article 44-2, paragraph (1) 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 (xi) of the Supplementary Provisions, the phrase "Article 56, paragraph (1)" in that paragraph is deemed to be replaced with "Article 50, paragraph (1)".
施行日から附則第一条第十一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四十四条の二第一項の規定の適用については、同項中「第五十六条第一項」とあるのは、「第五十条第一項」とする。
With regard to depreciable assets listed in the third column of item (i) of the table in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. on or before December 31, 2021, the provisions of that Article (limited to the part concerning that item) remain in force. In this case, the phrase "Act on Special Measures for the Promotion of Self-Reliance of Depopulated Areas" in the first column of that item is deemed to be replaced with "Former Act on Special Measures for the Promotion of Self-Reliance of Depopulated Areas as of March 31, 2021".
The provisions of Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to depreciable assets listed in the third column of items (i) through (iii) of the table in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the third column of items (ii) through (iv) of the table in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
新租税特別措置法第四十五条第一項の規定は、法人が施行日以後に取得等をする同項の表の第一号から第三号までの第三欄に掲げる減価償却資産について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十五条第一項の表の第二号から第四号までの第三欄に掲げる減価償却資産については、なお従前の例による。
With regard to the application of the provisions of Article 45, paragraph (1) 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 phrase "Article 42-12-6, paragraph (1)" in that paragraph is deemed to be replaced with "Article 42-12-5-2, paragraph (1)".
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四十五条第一項の規定の適用については、同項中「第四十二条の十二の六第一項」とあるのは、「第四十二条の十二の五の二第一項」とする。
With regard to industrial promotion machinery, etc. prescribed in Article 45, paragraph (2) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. prescribed in that paragraph before the Effective Date, the provisions of that Article (limited to the part concerning item (iv) of the table in that paragraph) remain in force. In this case, the phrase "consolidated business year" in paragraph (3) of that Article is deemed to be replaced with "consolidated business year (meaning a consolidated business year prescribed in Article 2, paragraph (2), item (xix) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 16 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020))", and the phrase "Article 68-27, paragraph (2)" with "Article 68-27, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 7 of the Act Partially Amending the Income Tax Act, etc. (Act No. 11 of 2021), which is to remain in force pursuant to the provisions of Article 66, paragraph (7) of the Supplementary Provisions of that Act".
法人が施行日前に旧租税特別措置法第四十五条第二項に規定する取得等をした同項に規定する産業振興機械等については、同条（同項の表の第四号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同条第三項中「連結事業年度」とあるのは「連結事業年度（所得税法等の一部を改正する法律（令和二年法律第八号）第十六条の規定による改正前の租税特別措置法第二条第二項第十九号に規定する連結事業年度をいう。）」と、「第六十八条の二十七第二項」とあるのは「所得税法等の一部を改正する法律（令和三年法律第十一号）附則第六十六条第七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租税特別措置法第六十八条の二十七第二項」とする。
With regard to the application of the provisions of Article 52-2 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 phrase "a depreciable asset or deferred asset," in paragraph (1) of that Article is deemed to be replaced with "a depreciable asset".
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五十二条の二の規定の適用については、同条第一項中「減価償却資産又は繰延資産で、」とあるのは、「減価償却資産で」とする。
With regard to the application of the provisions of Article 53 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 phrase "or the amount of a deferred asset, out of" in paragraph (2) of that Article is deemed to be replaced with "out of", and the phrase "or deferred asset, with respect to" with "with respect to".
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五十三条の規定の適用については、同条第二項中「又は繰延資産の額のうち」とあるのは「のうち」と、「又は繰延資産について」とあるのは「について」とする。
Supplementary Provisions, Article 51Transitional Measures Concerning the Reserve for Strengthening the Farm Management Base of Corporations
第五十一条（法人の農業経営基盤強化準備金に関する経過措置）
The provisions of Article 61-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation beginning on or after April 1, 2022, and the provisions then in force continue to govern corporation tax for business years of a corporation beginning before that date.
新租税特別措置法第六十一条の二第一項の規定は、法人の令和四年四月一日以後に開始する事業年度分の法人税について適用し、法人の同日前に開始した事業年度分の法人税については、なお従前の例による。
Supplementary Provisions, Article 52Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer of Assets of Corporations
第五十二条（法人の資産の譲渡の場合の課税の特例に関する経過措置）
The provisions of Article 65-4, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (iii)) apply to corporation tax pertaining to a transfer of land, etc. prescribed in that paragraph that a corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date.
新租税特別措置法第六十五条の四第一項（第三号に係る部分に限る。）の規定は、法人が施行日以後に行う同項に規定する土地等の譲渡に係る法人税について適用し、法人が施行日前に行った旧租税特別措置法第六十五条の四第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。
In the case where a corporation transferred, before the Effective Date, assets listed in the left-hand column of item (iii) or (v) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the provisions then in force continue to govern assets listed in the right-hand column of those items that were acquired (including construction and manufacture; hereinafter the same applies in this paragraph) before the Effective Date or assets listed in that column that are acquired on or after the Effective Date, and the special account or special account during the year under Article 65-8, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation pertaining to those assets.
法人が施行日前に旧租税特別措置法第六十五条の七第一項の表の第三号又は第五号の上欄に掲げる資産の譲渡をした場合における施行日前に取得（建設及び製作を含む。以下この項において同じ。）をしたこれらの号の下欄に掲げる資産又は施行日以後に取得をする同欄に掲げる資産及びこれらの資産に係る旧租税特別措置法第六十五条の八第一項又は第二項の特別勘定又は期中特別勘定については、なお従前の例による。
Supplementary Provisions, Article 53Transitional Measures Concerning Special Provisions on the Calculation of Income Pertaining to the Transfer of Shares in Exchange for Shares, etc.
第五十三条（株式等を対価とする株式の譲渡に係る所得の計算の特例に関する経過措置）
The provisions of Article 66-2-2 of the New Act on Special Measures Concerning Taxation apply to a partial share exchange prescribed in paragraph (1) of that Article that is carried out on or after the Effective Date.
新租税特別措置法第六十六条の二の二の規定は、施行日以後に行われる同条第一項に規定する株式交付について適用する。
Supplementary Provisions, Article 54Transitional Measures Concerning Special Provisions on the Calculation of Income Pertaining to the Transfer of Shares, etc. in Exchange for Shares of a Corporation Carrying Out Special Business Restructuring
第五十四条（特別事業再編を行う法人の株式を対価とする株式等の譲渡に係る所得の計算の特例に関する経過措置）
The provisions then in force continue to govern a transfer of shares, etc. prescribed in Article 66-2-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation through special business restructuring prescribed in that paragraph under a special business restructuring plan prescribed in that paragraph pertaining to the certification prescribed in that paragraph that was obtained before the Effective Date.
施行日前に受けた旧租税特別措置法第六十六条の二の二第一項に規定する認定に係る同項に規定する特別事業再編計画に係る同項に規定する特別事業再編による同項に規定する株式等の譲渡については、なお従前の例による。
Supplementary Provisions, Article 55Transitional Measures Concerning Special Provisions on Taxation on Covered Net Interest Payments, etc.
第五十五条（対象純支払利子等に係る課税の特例に関する経過措置）
The provisions of Article 66-5-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation ending on or after March 31, 2021, and the provisions then in force continue to govern corporation tax for business years of a corporation ending before that date.
新租税特別措置法第六十六条の五の二の規定は、法人の令和三年三月三十一日以後に終了する事業年度分の法人税について適用し、法人の同日前に終了した事業年度分の法人税については、なお従前の例による。
Supplementary Provisions, Article 56Transitional Measures Concerning Special Provisions on Taxation on Income, etc. of Domestic Corporations Pertaining to Foreign Affiliated Companies
第五十六条（内国法人の外国関係会社に係る所得等の課税の特例に関する経過措置）
The provisions of Article 66-8 of the New Act on Special Measures Concerning Taxation apply in the case where there is an amount of dividends of surplus, etc. prescribed in Article 66-8, paragraph (1) of the Act on Special Measures Concerning Taxation that a domestic corporation receives from a foreign corporation in a business year beginning on or after the Effective Date, and the provisions then in force continue to govern the case where there is an amount of dividends of surplus, etc. prescribed in that paragraph that a domestic corporation received from a foreign corporation in a business year beginning before the Effective Date.
新租税特別措置法第六十六条の八の規定は、内国法人の施行日以後に開始する事業年度において外国法人から受ける租税特別措置法第六十六条の八第一項に規定する剰余金の配当等の額がある場合について適用し、内国法人の施行日前に開始した事業年度において外国法人から受けた同項に規定する剰余金の配当等の額がある場合については、なお従前の例による。
The provisions of Article 66-9-4 of the New Act on Special Measures Concerning Taxation apply in the case where there is an amount of dividends of surplus, etc. prescribed in Article 66-9-4, paragraph (1) of the Act on Special Measures Concerning Taxation that a domestic corporation receives from a foreign corporation in a business year beginning on or after the Effective Date, and the provisions then in force continue to govern the case where there is an amount of dividends of surplus, etc. prescribed in that paragraph that a domestic corporation received from a foreign corporation in a business year beginning before the Effective Date.
新租税特別措置法第六十六条の九の四の規定は、内国法人の施行日以後に開始する事業年度において外国法人から受ける租税特別措置法第六十六条の九の四第一項に規定する剰余金の配当等の額がある場合について適用し、内国法人の施行日前に開始した事業年度において外国法人から受けた同項に規定する剰余金の配当等の額がある場合については、なお従前の例による。
Supplementary Provisions, Article 57Transitional Measures Concerning Special Provisions on Inclusion in Deductible Expenses, etc. of Donations to Certified Specified Nonprofit Corporations
第五十七条（認定特定非営利活動法人に対する寄附金の損金算入等の特例に関する経過措置）
The provisions of Article 37, paragraph (4) of the New Corporation Tax Act as applied with the replacement of terms pursuant to the provisions of Article 66-11-2, paragraph (2) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 7 (excluding the amending provisions listed in Article 1, item (xv), (a) of the Supplementary Provisions; hereinafter the same applies in this Article) apply to the amount of donations prescribed in Article 37, paragraph (4) of the New Corporation Tax Act that a corporation makes on or after the Effective Date, and the provisions then in force continue to govern the amount of donations prescribed in Article 37, paragraph (4) of the Former Corporation Tax Act as applied with the replacement of terms pursuant to the provisions of Article 66-11-2, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 7 that a corporation made before the Effective Date.
第七条の規定（附則第一条第十五号イに掲げる改正規定を除く。以下この条において同じ。）による改正後の租税特別措置法第六十六条の十一の二第二項の規定により読み替えて適用する新法人税法第三十七条第四項の規定は、法人が施行日以後に支出する同項に規定する寄附金の額について適用し、法人が施行日前に支出した第七条の規定による改正前の租税特別措置法第六十六条の十一の二第二項の規定により読み替えて適用する旧法人税法第三十七条第四項に規定する寄附金の額については、なお従前の例による。
Supplementary Provisions, Article 58Transitional Measures Concerning Special Provisions on Taxation in the Case of Making a Capital Contribution to a Special New Business Development Operator as a Specified Business Activity
第五十八条（特別新事業開拓事業者に対し特定事業活動として出資をした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 66-13, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xi) of the Supplementary Provisions to the day before the date specified in item (x) of that Article, the phrase "paragraph (25) of that Article" in that paragraph is deemed to be replaced with "paragraph (21) of that Article".
附則第一条第十一号に定める日から同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六十六条の十三第一項の規定の適用については、同項中「同条第二十五項」とあるのは、「同条第二十一項」とする。
Supplementary Provisions, Article 59Transitional Measures Concerning Special Provisions on Taxation on Foreign Partners That Are Foreign Corporations
第五十九条（外国法人である外国組合員に対する課税の特例に関する経過措置）
A special application return prescribed in Article 41-21, paragraph (5) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-16, paragraph (4) of the Former Act on Special Measures Concerning Taxation that was submitted before the Effective Date (excluding a special application return in the case where, after the submission of that special application return or of a return of change prescribed in Article 41-21, paragraph (9) of the Former Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-16, paragraph (4) of the Former Act on Special Measures Concerning Taxation that was submitted with respect to that special application return, a change prescribed in that paragraph has been made, and a return of change prescribed in that paragraph has not been submitted during the period from the day on which that change was made to the day before the Effective Date) is deemed to be a special application return prescribed in Article 41-21, paragraph (5) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-16, paragraph (4) of the New Act on Special Measures Concerning Taxation (referred to as a "special application return" in paragraph (3)) that was submitted on the Effective Date.
施行日前に提出された旧租税特別措置法第六十七条の十六第四項において準用する租税特別措置法第四十一条の二十一第五項に規定する特例適用申告書（当該特例適用申告書又は当該特例適用申告書につき提出された旧租税特別措置法第六十七条の十六第四項において準用する旧租税特別措置法第四十一条の二十一第九項に規定する変更申告書の提出後に同項に規定する変更をした場合において、その変更をした日以後施行日の前日までに同項に規定する変更申告書の提出がされていないときにおける当該特例適用申告書を除く。）は、施行日において提出された新租税特別措置法第六十七条の十六第四項において準用する租税特別措置法第四十一条の二十一第五項に規定する特例適用申告書（第三項において「特例適用申告書」という。）とみなす。
The provisions of Article 41-21, paragraph (6) of the Act on Special Measures Concerning Taxation as read with the replacement of terms pursuant to the provisions of Article 41-21, paragraph (10) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-16, paragraph (4) of the New Act on Special Measures Concerning Taxation apply in the case where the day of coming to fall under the case listed in Article 41-21, paragraph (9), item (i) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-16, paragraph (4) of the New Act on Special Measures Concerning Taxation is on or after the Effective Date, and the provisions then in force continue to govern the case where the day on which the change prescribed in Article 41-21, paragraph (9) of the Former Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-16, paragraph (4) of the Former Act on Special Measures Concerning Taxation was made is before the Effective Date.
新租税特別措置法第六十七条の十六第四項において準用する新租税特別措置法第四十一条の二十一第十項の規定により読み替えられた租税特別措置法第四十一条の二十一第六項の規定は、新租税特別措置法第六十七条の十六第四項において準用する新租税特別措置法第四十一条の二十一第九項第一号に掲げる場合に該当することとなった日が施行日以後である場合について適用し、旧租税特別措置法第六十七条の十六第四項において準用する旧租税特別措置法第四十一条の二十一第九項に規定する変更をした日が施行日前である場合については、なお従前の例による。
The provisions of Article 41-21, paragraphs (11) through (13) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-16, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to the provision, made on or after the Effective Date to the person handling the distribution referred to in Article 41-21, paragraph (11) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-16, paragraph (4) of the New Act on Special Measures Concerning Taxation, by electronic or magnetic means prescribed in that paragraph, of the matters to be stated in a special application return and the matters to be stated in the documents specified by Order of the Ministry of Finance prescribed in Article 41-21, paragraph (5) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-16, paragraph (4) of the New Act on Special Measures Concerning Taxation, or of the matters to be stated in the return specified in Article 41-21, paragraph (9), item (i) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-16, paragraph (4) of the New Act on Special Measures Concerning Taxation and the matters to be stated in the attached documents prescribed in that paragraph.
新租税特別措置法第六十七条の十六第四項において準用する新租税特別措置法第四十一条の二十一第十一項から第十三項までの規定は、施行日以後に新租税特別措置法第六十七条の十六第四項において準用する新租税特別措置法第四十一条の二十一第十一項の配分の取扱者に対して行う同項に規定する電磁的方法による特例適用申告書に記載すべき事項及び新租税特別措置法第六十七条の十六第四項において準用する租税特別措置法第四十一条の二十一第五項に規定する財務省令で定める書類に記載されるべき事項又は新租税特別措置法第六十七条の十六第四項において準用する新租税特別措置法第四十一条の二十一第九項第一号に定める申告書に記載すべき事項及び同項に規定する添付書類に記載されるべき事項の提供について適用する。
Supplementary Provisions, Article 60Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Consolidated Corporation Acquires Highly Energy-Saving Equipment, etc.
第六十条（連結法人が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法人税額の特別控除に関する経過措置）
The provisions then in force continue to govern highly energy-saving equipment, etc. prescribed in Article 68-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation (hereinafter referred to as "highly energy-saving equipment, etc." in this Article) that a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation acquired, manufactured or constructed before the Effective Date, and highly energy-saving equipment, etc. that a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation, which falls under a corporation listed in any of the items of Article 44 of the Supplementary Provisions, acquires, manufactures or constructs during the period from the Effective Date to March 31, 2022 and that is specified in the relevant item.