Supplementary Provisions, Article 61Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Small or Medium-Sized Consolidated Corporation Acquires Machinery, etc.
第六十一条（中小連結法人が機械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 of Article 68-11, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified machinery and equipment, etc. prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern specified machinery and equipment, etc. prescribed in Article 68-11, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation acquired or manufactured before the Effective Date.
Supplementary Provisions, Article 62Transitional Measures Concerning Special Corporation Tax Credit Where a Consolidated Corporation Acquires Industrial Machinery, etc. in Specified Areas of Okinawa
第六十二条（連結法人が沖縄の特定地域において工業用機械等を取得した場合の法人税額の特別控除に関する経過措置）
The provisions of Article 68-13, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial machinery, etc. prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 68-13, paragraph (1) of the Former Act on Special Measures Concerning Taxation 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.
Supplementary Provisions, Article 63Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Specified Small or Medium-Sized Consolidated Corporation Acquires Business Improvement Equipment
第六十三条（特定中小連結法人が経営改善設備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 business improvement equipment prescribed in Article 68-15-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation 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.
Supplementary Provisions, Article 64Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Small or Medium-Sized Consolidated Corporation Acquires Specified Management Improvement Equipment, etc.
第六十四条（中小連結法人が特定経営力向上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 of Article 68-15-5, paragraph (1) 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 (x), (a) of the Supplementary Provisions; hereinafter the same applies in this Article) apply to specified management improvement equipment, etc. prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern specified management improvement equipment, etc. prescribed in Article 68-15-5, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 7 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.
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 |
Supplementary Provisions, Article 66Transitional Measures Concerning Depreciation of Consolidated Corporations
第六十六条（連結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 68-16, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent 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 68-18, 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 consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent 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 68-18, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.
The provisions of Article 68-20, 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 consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent 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 68-20, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.
With regard to the application of the provisions of Article 68-20, 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六十八条の二十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 consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. on or before December 31, 2021, the provisions of Article 68-27 of the Former Act on Special Measures Concerning Taxation (limited to the part concerning that item) remain in force. In this case, the phrase "Article 45, paragraph (1)" in paragraph (1) of that Article is deemed to be replaced with "Article 45, paragraph (1) 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 50, paragraph (5) of the Supplementary Provisions of that Act".
The provisions of Article 68-27, 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 Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent 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 consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.
With regard to industrial promotion machinery, etc. prescribed in Article 68-27, paragraph (2) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent 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 "Article 45, paragraph (2)" in the left-hand column of that item is deemed to be replaced with "Article 45, 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 50, paragraph (8) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in the following paragraph)", and the phrase "Article 45, paragraph (2)" in paragraph (3) of that Article with "Article 45, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force".
連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に旧租税特別措置法第六十八条の二十七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、同号の上欄中「第四十五条第二項」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）附則第五十条第八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（次項において「旧効力措置法」という。）第四十五条第二項」と、同条第三項中「第四十五条第二項」とあるのは「旧効力措置法第四十五条第二項」とする。
With regard to the application of the provisions of Article 68-40 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".
With regard to the application of the provisions of Article 68-42 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六十八条の四十二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 67Transitional Measures Concerning the Reserve for Strengthening the Farm Management Base of Consolidated Corporations
第六十七条（連結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 68-64, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a consolidated parent corporation or of a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation for consolidated business years beginning on or after April 1, 2022, and the provisions then in force continue to govern corporation tax of a consolidated parent corporation or of a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation for consolidated business years beginning before that date.
Supplementary Provisions, Article 68Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer of Assets of Consolidated Corporations
第六十八条（連結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 68-75, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 65-4, paragraph (1), item (iii) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent 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 68-75, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation made before the Effective Date.
新租税特別措置法第六十八条の七十五第一項（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、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に行う新租税特別措置法第六十八条の七十五第一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、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に行った旧租税特別措置法第六十八条の七十五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 consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation transferred, before the Effective Date, assets listed in the left-hand column of item (iii) or (v) of the table in Article 68-78, 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 68-79, paragraph (1) or (3) of the Former Act on Special Measures Concerning Taxation pertaining to those assets.
Supplementary Provisions, Article 69Transitional Measures Concerning Special Provisions on the Calculation of Consolidated Income Pertaining to the Transfer of Shares in Exchange for Shares, etc.
第六十九条（株式等を対価とする株式の譲渡に係る連結所得の計算の特例に関する経過措置）
The provisions of Article 68-86 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六十八条の八十六の規定は、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 70Transitional Measures Concerning Special Provisions on the Calculation of Consolidated Income Pertaining to the Transfer of Shares, etc. in Exchange for Shares of a Corporation Carrying Out Special Business Restructuring
第七十条（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連結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 68-86, 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六十八条の八十六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 71Transitional Measures Concerning Special Provisions on Taxation on Covered Net Interest Payments, etc. of Consolidated Corporations
第七十一条（連結法人の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 68-89-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax of a consolidated corporation (meaning the consolidated corporation prescribed in Article 2, paragraph (2), item (x)-6 of the Act on Special Measures Concerning Taxation; hereinafter the same applies in this Article and the following Article) for consolidated business years for which the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act ends on or after March 31, 2021, and the provisions then in force continue to govern corporation tax of a consolidated corporation for consolidated business years for which the consolidated parent corporation business year prescribed in that paragraph ended before that date.
新租税特別措置法第六十八条の八十九の二の規定は、連結法人（租税特別措置法第二条第二項第十号の六に規定する連結法人をいう。以下この条及び次条において同じ。）の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が令和三年三月三十一日以後に終了する連結事業年度分の法人税について適用し、連結法人の同項に規定する連結親法人事業年度が同日前に終了した連結事業年度分の法人税については、なお従前の例による。