Supplementary Provisions, Article 9Transitional Measures Concerning Gains or Losses on the Fair Valuation of Assets upon the Commencement of Consolidated Tax Payment
第九条（連結納税の開始に伴う資産の時価評価損益に関する経過措置）
The provisions of Article 61-11 of the New Corporation Tax Act apply to assets subject to fair valuation prescribed in paragraph (1) of that Article (referred to as "assets subject to fair valuation" in the following Article) 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 and holds assets subject to fair valuation, etc. prescribed in Article 4-3, paragraph (9), item (i) of the New Corporation Tax Act (referred to as "assets subject to fair valuation, etc." in the following Article) 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 prescribed in Article 61-11, paragraph (1) of the New Corporation Tax Act (referred to as the "first consolidated parent corporation business year" in this paragraph and the following Article) (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), for the purpose of applying the provisions of Article 61-11 of the New Corporation Tax Act, the phrase "the day before the first day (or, if the other domestic corporation is a corporation subject to fair valuation prescribed in Article 4-3, paragraph (9), item (i) (Effect of Approval for Consolidated Tax Payment), 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".
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新法人税法第六十一条の十一第一項に規定する最初連結親法人事業年度（以下この項及び次条において「最初連結親法人事業年度」という。）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（次条において「時価評価資産等」という。）を有するときの新法人税法第六十一条の十一の規定の適用については、同条第一項中「開始の日の前日（当該他の内国法人が第四条の三第九項第一号（連結納税の承認の効力）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、「終了の日」とする。
For a business year immediately preceding the commencement of consolidation prescribed in Article 61-11, 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十一第一項に規定する連結開始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。
In the case where a corporation has received the application of the provisions of Article 3, paragraph (1) of the Supplementary Provisions, for the purpose of applying the provisions of Article 61-11, paragraph (1) of the New Corporation Tax Act to the corporation, the phrase "the due date for filing" in item (vi), (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".
法人が附則第三条第一項の規定の適用を受けた場合には、当該法人に係る新法人税法第六十一条の十一第一項の規定の適用については、同項第六号ロ中「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。