Supplementary Provisions, Article 63Transitional Measures Concerning Special Provisions on Taxation on Income, etc. of Domestic Corporations Related to Foreign Affiliated Companies
第六十三条（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 66-6 of the New Act on Special Measures Concerning Taxation apply to the amount of applicable income prescribed in paragraph (1) of that Article and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the partially applicable amount prescribed in paragraph (8) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that partially applicable amount, and the partially applicable amount for a financial subsidiary, etc. prescribed in paragraph (10) of that Article and the partially taxable amount for a financial subsidiary, etc. prescribed in that paragraph pertaining to that partially applicable amount for a financial subsidiary, etc., for a business year of a foreign affiliated company prescribed in paragraph (2), item (i) of that Article beginning on or after the Effective Date, and the provisions then in force continue to govern the amount of applicable income prescribed in Article 66-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the partially applicable amount prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that partially applicable amount, and the partially applicable amount for a financial subsidiary, etc. prescribed in paragraph (8) of that Article and the partially taxable amount for a financial subsidiary, etc. prescribed in that paragraph pertaining to that partially applicable amount for a financial subsidiary, etc., for a business year of a foreign affiliated company prescribed in paragraph (2), item (i) of that Article that began before the Effective Date.
新租税特別措置法第六十六条の六の規定は、同条第二項第一号に規定する外国関係会社の施行日以後に開始する事業年度に係る同条第一項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額、同条第八項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第十項に規定する金融子会社等部分適用対象金額及び当該金融子会社等部分適用対象金額に係る同項に規定する金融子会社等部分課税対象金額について適用し、旧租税特別措置法第六十六条の六第二項第一号に規定する外国関係会社の施行日前に開始した事業年度に係る同条第一項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第八項に規定する金融子会社等部分適用対象金額及び当該金融子会社等部分適用対象金額に係る同項に規定する金融子会社等部分課税対象金額については、なお従前の例による。
With regard to the application of the provisions of Article 66-7 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 "Article 42-5, paragraph (8), Article 42-6, paragraph (9)" in paragraph (9) of that Article is deemed to be replaced with "Article 42-6, paragraph (9)".
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六十六条の七の規定の適用については、同条第九項中「第四十二条の五第八項、第四十二条の六第九項」とあるのは、「第四十二条の六第九項」とする。
With regard to the application of the provisions of Article 66-7 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 (xiv) of the Supplementary Provisions, the phrase ", Article 42-12-6, paragraph (17) or Article 42-12-7, paragraph (11)" in paragraph (9) of that Article is deemed to be replaced with "or Article 42-12-6, paragraph (17)".
施行日から附則第一条第十四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七の規定の適用については、同条第九項中「、第四十二条の十二の六第十七項又は第四十二条の十二の七第十一項」とあるのは、「又は第四十二条の十二の六第十七項」とする。
The provisions of Article 66-9-2 of the New Act on Special Measures Concerning Taxation apply to the amount of applicable income prescribed in paragraph (1) of that Article and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the partially applicable amount prescribed in paragraph (8) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that partially applicable amount, and the partially applicable amount for a financial affiliated corporation prescribed in paragraph (10) of that Article and the partially taxable amount for a financial affiliated corporation prescribed in that paragraph pertaining to that partially applicable amount for a financial affiliated corporation, for a business year of a foreign affiliated corporation prescribed in paragraph (1) of that Article beginning on or after the Effective Date, and the provisions then in force continue to govern the amount of applicable income prescribed in Article 66-9-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the partially applicable amount prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that partially applicable amount, and the partially applicable amount for a financial affiliated corporation prescribed in paragraph (8) of that Article and the partially taxable amount for a financial affiliated corporation prescribed in that paragraph pertaining to that partially applicable amount for a financial affiliated corporation, for a business year of a foreign affiliated corporation prescribed in paragraph (1) of that Article that began before the Effective Date.
新租税特別措置法第六十六条の九の二の規定は、同条第一項に規定する外国関係法人の施行日以後に開始する事業年度に係る同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額、同条第八項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第十項に規定する金融関係法人部分適用対象金額及び当該金融関係法人部分適用対象金額に係る同項に規定する金融関係法人部分課税対象金額について適用し、旧租税特別措置法第六十六条の九の二第一項に規定する外国関係法人の施行日前に開始した事業年度に係る同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第八項に規定する金融関係法人部分適用対象金額及び当該金融関係法人部分適用対象金額に係る同項に規定する金融関係法人部分課税対象金額については、なお従前の例による。
With regard to the application of the provisions of Article 66-9-3 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 "Article 42-5, paragraph (8), Article 42-6, paragraph (9)" in paragraph (8) of that Article is deemed to be replaced with "Article 42-6, paragraph (9)".
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六十六条の九の三の規定の適用については、同条第八項中「第四十二条の五第八項、第四十二条の六第九項」とあるのは、「第四十二条の六第九項」とする。
With regard to the application of the provisions of Article 66-9-3 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 (xiv) of the Supplementary Provisions, the phrase ", Article 42-12-6, paragraph (17) or Article 42-12-7, paragraph (11)" in paragraph (8) of that Article is deemed to be replaced with "or Article 42-12-6, paragraph (17)".
施行日から附則第一条第十四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九の三の規定の適用については、同条第八項中「、第四十二条の十二の六第十七項又は第四十二条の十二の七第十一項」とあるのは、「又は第四十二条の十二の六第十七項」とする。