Supplementary Provisions, Article 51Transitional Measures Concerning the Special Corporation Tax Credit Where Experimental Research Is Conducted
第五十一条（試験研究を行っ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 42-4 of the New Act on Special Measures Concerning Taxation (excluding paragraph (7)) apply to corporation tax for business years of a corporation beginning on or after the Effective Date (excluding eligible business years prescribed in paragraph (8), item (ii) of that Article of a group tax sharing corporation referred to in item (iii) of that paragraph) and to corporation tax for eligible business years prescribed in Article 42-4, paragraph (8), item (ii) of the New Act on Special Measures Concerning Taxation of a group tax sharing corporation referred to in item (iii) of that paragraph that end at the end of a business year, beginning on or after the Effective Date, of the group tax sharing parent corporation prescribed in Article 2, paragraph (2), item (x)-4 of the Act on Special Measures Concerning Taxation (hereinafter referred to as the "group tax sharing parent corporation" up to Article 58 of the Supplementary Provisions) pertaining to that group tax sharing corporation, and the provisions then in force continue to govern corporation tax for business years of a corporation that began before the Effective Date (excluding eligible business years prescribed in paragraph (8), item (ii) of Article 42-4 of the Former Act on Special Measures Concerning Taxation of a group tax sharing corporation referred to in item (iii) of that paragraph) and corporation tax for eligible business years prescribed in item (ii) of that paragraph of a group tax sharing corporation referred to in Article 42-4, paragraph (8), item (iii) of the Former Act on Special Measures Concerning Taxation that end at the end of a business year, beginning before the Effective Date, of the group tax sharing parent corporation pertaining to that group tax sharing corporation.
新租税特別措置法第四十二条の四（第七項を除く。）の規定は、法人の施行日以後に開始する事業年度（同条第八項第三号の通算法人の同項第二号に規定する適用対象事業年度を除く。）分の法人税及び同項第三号の通算法人に係る租税特別措置法第二条第二項第十号の四に規定する通算親法人（以下附則第五十八条までにおいて「通算親法人」という。）の施行日以後に開始する事業年度終了の日に終了する当該通算法人の新租税特別措置法第四十二条の四第八項第二号に規定する適用対象事業年度分の法人税について適用し、法人の施行日前に開始した事業年度（旧租税特別措置法第四十二条の四第八項第三号の通算法人の同項第二号に規定する適用対象事業年度を除く。）分の法人税及び旧租税特別措置法第四十二条の四第八項第三号の通算法人に係る通算親法人の施行日前に開始した事業年度終了の日に終了する当該通算法人の同項第二号に規定する適用対象事業年度分の法人税については、なお従前の例による。
The provisions of Article 42-4, paragraph (7) of the New Act on Special Measures Concerning Taxation apply to the amount that could not be fully deducted prescribed in paragraph (19), item (x) of that Article that arises in a business year of a corporation beginning on or after the Effective Date (excluding an eligible business year prescribed in paragraph (8), item (ii) of that Article of a group tax sharing corporation referred to in item (iii) of that paragraph), and to the amount set forth in item (xiii), (a) of that paragraph that arises in an eligible business year prescribed in item (ii) of that paragraph of a group tax sharing corporation referred to in paragraph (8), item (iii) of that Article that ends at the end of a business year, beginning on or after the Effective Date, of the group tax sharing parent corporation pertaining to that group tax sharing corporation.
The provisions then in force continue to govern the amount of special experimental research expenses prescribed in Article 42-4, paragraph (7) of the Former Act on Special Measures Concerning Taxation for a business year of a corporation that began before the Effective Date (excluding an eligible business year prescribed in paragraph (8), item (ii) of that Article as applied mutatis mutandis pursuant to paragraph (18) of that Article of a group tax sharing corporation referred to in paragraph (8), item (iii) of that Article as applied mutatis mutandis pursuant to paragraph (18) of that Article (hereinafter referred to as an "eligible business year" in this paragraph)), and the amount of special experimental research expenses prescribed in paragraph (7) of that Article for an eligible business year of a group tax sharing corporation referred to in paragraph (8), item (iii) of that Article as applied mutatis mutandis pursuant to paragraph (18) of that Article that ends at the end of a business year, beginning before the Effective Date, of the group tax sharing parent corporation pertaining to that group tax sharing corporation.
法人の施行日前に開始した事業年度（旧租税特別措置法第四十二条の四第十八項において準用する同条第八項第三号の通算法人の同条第十八項において準用する同条第八項第二号に規定する適用対象事業年度（以下この項において「適用対象事業年度」という。）を除く。）の同条第七項に規定する特別試験研究費の額及び同条第十八項において準用する同条第八項第三号の通算法人に係る通算親法人の施行日前に開始した事業年度終了の日に終了する当該通算法人の適用対象事業年度の同条第七項に規定する特別試験研究費の額については、なお従前の例による。
With regard to the application of the provisions of Article 42-4, paragraph (8) (limited to the part concerning items (vi) and (vii)), paragraph (14) and paragraph (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 (xiii) of the Supplementary Provisions, the phrase "paragraph (2) of the following Article or Article 42-5, paragraph (3), item (ii)" in paragraph (8), item (vi), (b) and item (vii) and paragraph (14) of that Article is deemed to be replaced with "paragraph (2) of the following Article", and the phrase "through Article 42-5" in paragraph (19), item (ii), (a) of that Article with ", the following Article".
The provisions of Article 42-4-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation beginning on or after the Effective Date (excluding eligible business years prescribed in Article 42-4, paragraph (8), item (ii) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 42-4-2, paragraph (2) of the New Act on Special Measures Concerning Taxation of a group tax sharing corporation referred to in Article 42-4, paragraph (8), item (iii) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to paragraph (2) of that Article (hereinafter referred to as "eligible business years" in this paragraph)) and to corporation tax for eligible business years of a group tax sharing corporation referred to in Article 42-4, paragraph (8), item (iii) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 42-4-2, paragraph (2) of the New Act on Special Measures Concerning Taxation that end at the end of a business year, beginning on or after the Effective Date, of the group tax sharing parent corporation pertaining to that group tax sharing corporation.
新租税特別措置法第四十二条の四の二の規定は、法人の施行日以後に開始する事業年度（同条第二項において準用する新租税特別措置法第四十二条の四第八項第三号の通算法人の新租税特別措置法第四十二条の四の二第二項において準用する新租税特別措置法第四十二条の四第八項第二号に規定する適用対象事業年度（以下この項において「適用対象事業年度」という。）を除く。）分の法人税及び新租税特別措置法第四十二条の四の二第二項において準用する新租税特別措置法第四十二条の四第八項第三号の通算法人に係る通算親法人の施行日以後に開始する事業年度終了の日に終了する当該通算法人の適用対象事業年度分の法人税について適用する。
With regard to the application of the provisions of Article 42-4-2, paragraph (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 (xiii) of the Supplementary Provisions, the phrase "paragraph (2) of the following Article or Article 42-5, paragraph (3), item (ii)" in the middle column of the row for paragraph (14) of the preceding Article in the table in that paragraph is deemed to be replaced with "(excluding the amount to be deducted from that amount of corporation tax before adjustment pursuant to the provisions of this paragraph as applied mutatis mutandis pursuant to paragraph (2) of the following Article) from", and the phrase "Article 42-5, paragraph (3), item (ii)" in the right-hand column of that row with "from".
施行日から附則第一条第十三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四十二条の四の二第二項の規定の適用については、同項の表前条第十四項の項の中欄中「次条第二項又は第四十二条の五第三項第二号」とあるのは「（次条第二項において準用するこの項の規定により当該調整前法人税額から控除される金額を除く。）から」と、同項の下欄中「第四十二条の五第三項第二号」とあるのは「から」とする。