Supplementary Provisions, Article 12Transitional Measures Concerning Business Year for Vesting Profits from and Expenses for Long-Term Installment Sales
第十二条（長期割賦販売等に係る収益及び費用の帰属事業年度に関する経過措置）
The provisions of Article 63, paragraph (2) of the New Corporation Tax Act apply to cases where a corporation is receiving the application of the provisions of paragraph (1) of that Article in 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 it holds assets subject to fair valuation, etc. (meaning assets subject to fair valuation, etc. prescribed in Article 4-3, paragraph (9), item (i) of the New Corporation Tax Act; the same applies hereinafter in this paragraph) as of the end of the previous business year of the business year that includes the last day of the first consolidated parent corporation business year (meaning the first of the consolidated parent corporation business years prescribed in Article 15-2, paragraph (1) of the New Corporation Tax Act in which corporation tax is imposed on consolidated income for each consolidated business year; the same applies hereinafter in this paragraph) (or, if the first day of that business year is before the first day of the first consolidated parent corporation business year, as of the end of that business year), or 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, the provisions of Article 63, paragraph (2) of the New Corporation Tax Act apply by deeming the business year immediately preceding the commencement of consolidation prescribed in that paragraph or the business year immediately preceding joining the consolidation prescribed in that paragraph to be the business year that includes 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（各連結事業年度の連結所得に対する法人税を課される最初の新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をいう。以下この項において同じ。）終了の日の属する事業年度の前事業年度（当該事業年度開始の日が当該最初連結親法人事業年度開始の日前である場合には、当該事業年度）終了の時に時価評価資産等（新法人税法第四条の三第九項第一号に規定する時価評価資産等をいう。以下この項において同じ。）を有するとき又は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場合には、新法人税法第六十三条第二項に規定する連結開始直前事業年度又は同項に規定する連結加入直前事業年度は最初連結親法人事業年度終了の日の属する事業年度として、同項の規定を適用する。
For a business year immediately preceding the commencement of consolidation prescribed in Article 63, paragraph (2) of the New Corporation Tax Act or a business year immediately preceding joining the consolidation prescribed in that paragraph of a corporation that ends before December 31, 2006, the provisions of Article 63, paragraph (2) of the New Corporation Tax Act apply by deeming the day five years before prescribed in the items of Article 61-11, paragraph (1) or the items of Article 61-12, paragraph (1) of the New Corporation Tax Act 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六十三条第二項に規定する連結開始直前事業年度又は同項に規定する連結加入直前事業年度においては、新法人税法第六十一条の十一第一項各号又は第六十一条の十二第一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、新法人税法第六十三条第二項の規定を適用する。