Supplementary Provisions, Article 10Transitional Measures Concerning Gains or Losses on the Fair Valuation of Assets upon Joining Consolidated Tax Payment
第十条（連結納税への加入に伴う資産の時価評価損益に関する経過措置）
The provisions of Article 61-12 of the New Corporation Tax Act apply to assets subject to fair valuation held by a corporation as of the end of a business year ending on or after the day on which six months have elapsed counting from the day following the Effective Date.
In the case where a corporation has received the application of the provisions of Article 3, paragraph (1) of the Supplementary Provisions, if a corporation that has come to have a full controlling interest prescribed in Article 4-2 of the New Corporation Tax Act with that corporation, by that corporation, in the first consolidated parent corporation business year holds assets subject to fair valuation, etc. as of the end of the business year that includes the day on which it came to have the full controlling interest, for the purpose of applying the provisions of Article 61-12 of the New Corporation Tax Act, the phrase "the day before the day on which it came to have a full controlling interest prescribed in Article 4-2 (Consolidated Taxpayers) with the consolidated parent corporation, by the consolidated parent corporation (or, if the other domestic corporation is a corporation subject to fair valuation prescribed in item (i) of that paragraph, the last day of the first consolidated parent corporation business year)" in paragraph (1) of that Article is deemed to be replaced with "the last day of the first consolidated parent corporation business year".
法人が附則第三条第一項の規定の適用を受けた場合において最初連結親法人事業年度に当該法人との間に当該法人による新法人税法第四条の二に規定する完全支配関係を有することとなった法人が当該完全支配関係を有することとなった日の属する事業年度終了の時に時価評価資産等を有するときの新法人税法第六十一条の十二の規定の適用については、同条第一項中「連結親法人との間に当該連結親法人による第四条の二（連結納税義務者）に規定する完全支配関係を有することとなつた日の前日（当該他の内国法人が同項第一号に規定する時価評価法人である場合には、最初連結親法人事業年度終了の日）」とあるのは、「最初連結親法人事業年度終了の日」とする。
For a business year immediately preceding joining the consolidation prescribed in Article 61-12, paragraph (1) of the New Corporation Tax Act of a corporation that ends before December 31, 2006, the provisions of that Article apply by deeming the day five years before prescribed in the items of that paragraph to be January 1, 2002.
法人の平成十八年十二月三十一日前に終了する新法人税法第六十一条の十二第一項に規定する連結加入直前事業年度においては、同項各号に規定する五年前の日は平成十四年一月一日として、同条の規定を適用する。
For the purpose of applying the provisions of Article 61-12, paragraph (1) of the New Corporation Tax Act to a joining corporation (meaning a corporation that has come to have a full controlling interest prescribed in Article 4-2 of the New Corporation Tax Act with a corporation that has received the application of the provisions of Article 3, paragraph (1) of the Supplementary Provisions, by that corporation, in the first consolidated parent corporation business year of that corporation), the phrase "the due date for filing" in item (iv), (b) of that paragraph is deemed to be replaced with "the due date for filing or the deadline for application for the business year subject to the transitional measures prescribed in Article 3, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 79 of 2002), whichever is later".
加入法人（附則第三条第一項の規定の適用を受けた法人の最初連結親法人事業年度において当該法人との間に当該法人による新法人税法第四条の二に規定する完全支配関係を有することとなった法人をいう。）に係る新法人税法第六十一条の十二第一項の規定の適用については、同項第四号ロ中「提出期限」とあるのは、「提出期限と法人税法等の一部を改正する法律（平成十四年法律第七十九号）附則第三条第一項に規定する経過措置対象年度申請期限とのうちいずれか遅い日」とする。