Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2007; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
この法律は、平成十九年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
the following provisions: May 1, 2007
次に掲げる規定 平成十九年五月一日
Omitted
略
the provisions in Article 2 amending Article 2, item (xii)-8 of the Corporation Tax Act, the provisions amending item (xii)-11 of that Article, the provisions amending item (xii)-16 of that Article (excluding the part pertaining to (b), (1) of that item), the provisions amending Article 57 of that Act, the provisions amending Article 58 of that Act, the provisions amending Article 61-2, paragraph (2) of that Act, the provisions amending paragraph (4) of that Article, the provisions amending paragraph (5) of that Article, the provisions amending paragraph (6) of that Article, the provisions renumbering paragraph (15) of that Article as paragraph (20) of that Article and adding two paragraphs after that paragraph (limited to the part pertaining to paragraph (22)), the provisions amending paragraph (8) of that Article (excluding the part renumbering that paragraph as paragraph (11) of that Article), the provisions amending paragraph (7) of that Article, the provisions renumbering that paragraph as paragraph (9) of that Article and adding one paragraph after that paragraph (excluding the part renumbering paragraph (7) of that Article as paragraph (9) of that Article), the provisions adding two paragraphs after paragraph (6) of that Article, the provisions amending Article 61-11, paragraph (1) of that Act, the provisions amending Article 61-12, paragraph (1), item (ii) of that Act, the provisions amending Article 62-2 of that Act, the provisions amending Article 62-7 of that Act (limited to the part renumbering paragraph (7) of that Article as paragraph (8) of that Article and adding one paragraph after paragraph (6) of that Article), the provisions amending Article 72 of that Act (limited to the part pertaining to paragraph (3) of that Article), the provisions amending Article 102, paragraph (2) of that Act (excluding the part replacing "and Subsection 4" with ", Subsection 4 and Subsection 7") and the provisions amending Article 132-2 of that Act, and the provisions of Article 33, paragraph (1), Article 36, Articles 38 through 41 and Article 47 of the Supplementary Provisions;
第二条中法人税法第二条第十二号の八の改正規定、同条第十二号の十一の改正規定、同条第十二号の十六の改正規定（同号ロ（１）に係る部分を除く。）、同法第五十七条の改正規定、同法第五十八条の改正規定、同法第六十一条の二第二項の改正規定、同条第四項の改正規定、同条第五項の改正規定、同条第六項の改正規定、同条第十五項を同条第二十項とし、同項の次に二項を加える改正規定（第二十二項に係る部分に限る。）、同条第八項の改正規定（同項を同条第十一項とする部分を除く。）、同条第七項の改正規定、同項を同条第九項とし、同項の次に一項を加える改正規定（同条第七項を同条第九項とする部分を除く。）、同条第六項の次に二項を加える改正規定、同法第六十一条の十一第一項の改正規定、同法第六十一条の十二第一項第二号の改正規定、同法第六十二条の二の改正規定、同法第六十二条の七の改正規定（同条第七項を同条第八項とし、同条第六項の次に一項を加える部分に限る。）、同法第七十二条の改正規定（同条第三項に係る部分に限る。）、同法第百二条第二項の改正規定（「及び第四款」を「、第四款及び第七款」に改める部分を除く。）及び同法第百三十二条の二の改正規定並びに附則第三十三条第一項、第三十六条、第三十八条から第四十一条まで及び第四十七条の規定
Omitted
略
the following provisions: April 1, 2008
次に掲げる規定 平成二十年四月一日
Omitted
略
the provisions in Article 2 amending Article 47, paragraph (1) of the Corporation Tax Act, the provisions amending Article 48 of that Act, the provisions amending Article 63 of that Act, the provisions adding two Subsections after Subsection 7 in Part II, Chapter I, Section 1 of that Act (limited to the part pertaining to Subsection 8) and the provisions amending Article 102, paragraph (2) of that Act (limited to the part replacing "and Subsection 4" with ", Subsection 4 and Subsection 7"), and the provisions of Articles 35, 43 and 44 of the Supplementary Provisions;
the following provisions: the date on which the Trust Act (Act No. 108 of 2006) comes into effect
次に掲げる規定 信託法（平成十八年法律第百八号）の施行の日
Omitted
略
in Article 2, the provision amending the table of contents of the Corporation Tax Act (excluding the part changing "(Article 61)" to "(Article 60-3)" and "Division 1 Capital Gain or Loss and Gains or Losses on the Fair Valuation of Securities (Articles 61-2 to 61-4)" to "/Division 1 Capital Gain or Loss and Gains or Losses on the Fair Valuation of Commodities for Short-Term Trading (Article 61)/Division 1-2 Capital Gain or Loss and Gains or Losses on the Fair Valuation of Securities (Articles 61-2 to 61-4)/"), the provision amending Article 2, item (xix) of that Act, the provision amending item (xxvi) of that Article (excluding the part changing "paragraph (28) of that Article" to "paragraph (22) of that Article"), the provision deleting item (xxvii) of that Article, renumbering item (xxviii) of that Article as item (xxvii) of that Article, renumbering item (xxix) of that Article as item (xxviii) of that Article and adding one item after that item, the provision amending item (xxix)-2 of that Article, the provision deleting items (xxix)-3, (xxxi)-4 and (xxxii) of that Article and renumbering item (xxxi)-3 of that Article as item (xxxii) of that Article, the provision amending items (xxxiii) and (xxxiv) of that Article, the provision amending item (xl) of that Article, the provision amending item (xli) of that Article, the provision amending Article 4 of that Act (including its caption), the provision adding one Chapter after Part I, Chapter II-2 of that Act, the provision deleting Article 7-2 of that Act, the provision amending Article 8 of that Act, the provision deleting Article 10-2 of that Act, the provision amending Article 10-3 of that Act, the provision renumbering that Article as Article 10-2 in Chapter III of that Part, the provision amending Article 12 of that Act, the provision deleting Article 15-3 of that Act, the provision adding one Article after Article 17 of that Act, the provision amending Article 18, paragraph (1) of that Act, the provision amending the title of Part II of that Act, the provision amending Article 23, paragraph (1) of that Act (excluding the part changing "beneficiary certificates" to "beneficial rights"), the provision amending Article 37, paragraph (6) of that Act, the provision amending Article 38, paragraph (2), item (i) of that Act, the provision amending Article 39, paragraph (2) of that Act, the provision amending Article 54, paragraph (1) of that Act, the provision renumbering Article 61-2, paragraph (11) of that Act as paragraph (14) of that Article and adding two paragraphs after that paragraph (excluding the part renumbering paragraph (11) of that Article as paragraph (14) of that Article), the provision renumbering Subsection 8 as Subsection 10 and adding two Subsections after Subsection 7 in Chapter I, Section 1 of that Part (excluding the part concerning Subsection 8), the provision adding one paragraph to Article 66 of that Act, the provision amending Article 72 of that Act (excluding the part concerning paragraph (3) of that Article), the provision amending Article 81-3, paragraph (1) of that Act, the provision adding one paragraph to Article 81-12 of that Act, the provision deleting Chapter I-3 of that Part, the provision amending Article 92 of that Act, the provision amending Article 121 of that Act, the provision deleting Article 122, paragraphs (3) and (4) of that Act, the provision amending Article 123 of that Act, the provision amending Article 124 of that Act, the provision deleting Article 125, paragraphs (2) and (3) of that Act, the provision amending Article 126 of that Act, the provision amending Article 127 of that Act, the provision deleting Article 128, paragraph (2) of that Act, the provision deleting Articles 134-3 and 134-4 of that Act, the provision amending the title of Part III of that Act, the provision amending Article 138, item (v), (b) of that Act, the provision amending Article 142 of that Act, the provision adding one paragraph to Article 143 of that Act, the provision deleting Chapter II-2 of that Part, the provision renumbering Article 145-9 as Article 145-2 and Article 145-10 as Article 145-3 in Chapter III, Section 1 of that Part, the provision renumbering Article 145-11 as Article 145-4 in Section 2 of that Chapter, the provision amending Article 145-12 of that Act, the provision renumbering that Article as Article 145-5 in Section 3 of that Chapter, the provision amending Article 146, paragraph (1) of that Act, the provision amending Article 147 of that Act, the provision adding one paragraph to Article 148 of that Act, the provision deleting Article 148-2 of that Act, the provision adding one paragraph to Article 149 of that Act, the provision adding one Article after that Article, the provision amending Article 151 of that Act, the provision amending Article 152 of that Act, the provision amending Article 159, paragraph (1) of that Act, the provision amending Article 160 of that Act, the provision amending Article 161 of that Act, the provision amending Article 162, item (i) of that Act, the provision amending Article 164, paragraph (1) of that Act, the provision adding one Article after Article 19 of the Supplementary Provisions of that Act and the provision amending Article 20, paragraph (2) of the Supplementary Provisions of that Act, and the provisions of Articles 34, 48, 135, 136 and 141 of the Supplementary Provisions and, in Article 154 of the Supplementary Provisions, the provision amending Article 89 of the Supplementary Provisions of the Act Partially Amending the Act on Book-Entry Transfer of Corporate Bonds, etc., etc. for Streamlining the Settlement of Transactions of Shares, etc. (Act No. 88 of 2004);
第二条中法人税法の目次の改正規定（「（第六十一条）」を「（第六十条の三）」に、「第一目 有価証券の譲渡損益及び時価評価損益（第六十一条の二―第六十一条の四）」を「／第一目 短期売買商品の譲渡損益及び時価評価損益（第六十一条）／第一目の二 有価証券の譲渡損益及び時価評価損益（第六十一条の二―第六十一条の四）／」に改める部分を除く。）、同法第二条第十九号の改正規定、同条第二十六号の改正規定（「同条第二十八項」を「同条第二十二項」に改める部分を除く。）、同条第二十七号を削り、同条第二十八号を同条第二十七号とし、同条第二十九号を同条第二十八号とし、同号の次に一号を加える改正規定、同条第二十九号の二の改正規定、同条第二十九号の三、第三十一号の四及び第三十二号を削り、同条第三十一号の三を同条第三十二号とする改正規定、同条第三十三号及び第三十四号の改正規定、同条第四十号の改正規定、同条第四十一号の改正規定、同法第四条（見出しを含む。）の改正規定、同法第一編第二章の二の次に一章を加える改正規定、同法第七条の二を削る改正規定、同法第八条の改正規定、同法第十条の二を削る改正規定、同法第十条の三の改正規定、同編第三章中同条を第十条の二とする改正規定、同法第十二条の改正規定、同法第十五条の三を削る改正規定、同法第十七条の次に一条を加える改正規定、同法第十八条第一項の改正規定、同法第二編の編名の改正規定、同法第二十三条第一項の改正規定（「受益証券」を「受益権」に改める部分を除く。）、同法第三十七条第六項の改正規定、同法第三十八条第二項第一号の改正規定、同法第三十九条第二項の改正規定、同法第五十四条第一項の改正規定、同法第六十一条の二第十一項を同条第十四項とし、同項の次に二項を加える改正規定（同条第十一項を同条第十四項とする部分を除く。）、同編第一章第一節中第八款を第十款とし、第七款の次に二款を加える改正規定（第八款に係る部分を除く。）、同法第六十六条に一項を加える改正規定、同法第七十二条の改正規定（同条第三項に係る部分を除く。）、同法第八十一条の三第一項の改正規定、同法第八十一条の十二に一項を加える改正規定、同編第一章の三を削る改正規定、同法第九十二条の改正規定、同法第百二十一条の改正規定、同法第百二十二条第三項及び第四項を削る改正規定、同法第百二十三条の改正規定、同法第百二十四条の改正規定、同法第百二十五条第二項及び第三項を削る改正規定、同法第百二十六条の改正規定、同法第百二十七条の改正規定、同法第百二十八条第二項を削る改正規定、同法第百三十四条の三及び第百三十四条の四を削る改正規定、同法第三編の編名の改正規定、同法第百三十八条第五号ロの改正規定、同法第百四十二条の改正規定、同法第百四十三条に一項を加える改正規定、同編第二章の二を削る改正規定、同編第三章第一節中第百四十五条の九を第百四十五条の二とし、第百四十五条の十を第百四十五条の三とする改正規定、同章第二節中第百四十五条の十一を第百四十五条の四とする改正規定、同法第百四十五条の十二の改正規定、同章第三節中同条を第百四十五条の五とする改正規定、同法第百四十六条第一項の改正規定、同法第百四十七条の改正規定、同法第百四十八条に一項を加える改正規定、同法第百四十八条の二を削る改正規定、同法第百四十九条に一項を加える改正規定、同条の次に一条を加える改正規定、同法第百五十一条の改正規定、同法第百五十二条の改正規定、同法第百五十九条第一項の改正規定、同法第百六十条の改正規定、同法第百六十一条の改正規定、同法第百六十二条第一号の改正規定、同法第百六十四条第一項の改正規定、同法附則第十九条の次に一条を加える改正規定並びに同法附則第二十条第二項の改正規定並びに附則第三十四条、第四十八条、第百三十五条、第百三十六条及び第百四十一条の規定並びに附則第百五十四条中株式等の取引に係る決済の合理化を図るための社債等の振替に関する法律等の一部を改正する法律（平成十六年法律第八十八号）附則第八十九条の改正規定
the following provisions: the date on which the Act Partially Amending the Securities and Exchange Act, etc. (Act No. 65 of 2006) comes into effect
次に掲げる規定 証券取引法等の一部を改正する法律（平成十八年法律第六十五号）の施行の日
Omitted
略
in Article 2, the provision amending Article 2, item (xxi) of the Corporation Tax Act, the provision amending item (xxvi) of that Article (limited to the part changing "paragraph (28) of that Article" to "paragraph (22) of that Article"), the provision amending Article 23, paragraph (1) of that Act (limited to the part changing "beneficiary certificates" to "beneficial rights"), the provision amending Article 24, paragraph (1), item (iv) of that Act (excluding the part changing "Article 61-2, paragraph (11), item (i)" to "Article 61-2, paragraph (14), item (i)"), the provision amending Article 34, paragraph (1), item (iii), (a) of that Act, the provision amending Article 55, paragraph (4), item (iv) of that Act, the provision amending Article 61-2, paragraph (15) of that Act (excluding the part renumbering that paragraph as paragraph (20) of that Article), the provision amending Article 61-4, paragraph (1) of that Act (limited to the part changing "Article 2, paragraph (8), item (iv) of the Securities and Exchange Act" to "Article 2, paragraph (8), item (vi) of the Financial Instruments and Exchange Act"), the provision amending Article 81-4, paragraph (1) of that Act and the provision amending the table of item (i) of Appended Table 2 of that Act (limited to the part deleting the row for securities dealers associations, the part revising the row for investor protection funds as follows and the part adding the following after the row for the Japan Patent Attorneys Association (limited to the part concerning associations of authorized financial instruments firms));
第二条中法人税法第二条第二十一号の改正規定、同条第二十六号の改正規定（「同条第二十八項」を「同条第二十二項」に改める部分に限る。）、同法第二十三条第一項の改正規定（「受益証券」を「受益権」に改める部分に限る。）、同法第二十四条第一項第四号の改正規定（「第六十一条の二第十一項第一号」を「第六十一条の二第十四項第一号」に改める部分を除く。）、同法第三十四条第一項第三号イの改正規定、同法第五十五条第四項第四号の改正規定、同法第六十一条の二第十五項の改正規定（同項を同条第二十項とする部分を除く。）、同法第六十一条の四第一項の改正規定（「証券取引法第二条第八項第四号」を「金融商品取引法第二条第八項第六号」に改める部分に限る。）、同法第八十一条の四第一項の改正規定及び同法別表第二第一号の表の改正規定（証券業協会の項を削り、投資者保護基金の項を次のように改める部分及び日本弁理士会の項の次に次のように加える部分（認可金融商品取引業協会に係る部分に限る。）に限る。）
the following provisions: the date on which the Act Partially Amending the Act on Regulation of Money Lending Business, etc. (Act No. 115 of 2006) comes into effect
次に掲げる規定 貸金業の規制等に関する法律等の一部を改正する法律（平成十八年法律第百十五号）の施行の日
Omitted
略
in Article 2, the provision amending the table of item (i) of Appended Table 2 of the Corporation Tax Act (excluding the part deleting the row for securities dealers associations, the part revising the row for investor protection funds as follows, the part adding the following after the row for the Japan Patent Attorneys Association and the part adding the following after the row for insurance policyholders' protection corporations).
第二条中法人税法別表第二第一号の表の改正規定（証券業協会の項を削り、投資者保護基金の項を次のように改める部分、日本弁理士会の項の次に次のように加える部分及び保険契約者保護機構の項の次に次のように加える部分を除く。）
Supplementary Provisions, Article 32Principles of Transitional Measures Accompanying the Partial Amendment of the Corporation Tax Act
第三十二条（法人税法の一部改正に伴う経過措置の原則）
Except as otherwise provided in these Supplementary Provisions, the provisions of the Corporation Tax Act as amended by the provisions of Article 2 (excluding the amending provisions set forth in Article 1, item (vii), (b) of the Supplementary Provisions) (hereinafter referred to as the "New Corporation Tax Act" up to Article 47 of the Supplementary Provisions) apply to corporation tax on income for business years of a corporation starting on or after the Effective Date, corporation tax on consolidated income for consolidated business years of a consolidated corporation starting on or after the Effective Date, corporation tax on income for calculation periods of a corporation that is the trustee of a specified trust starting on or after the Effective Date, and corporation tax on liquidation income resulting from a dissolution (excluding a dissolution due to a merger; hereinafter the same applies in this Article) of a corporation on or after the Effective Date (including corporation tax on income for a business year in liquidation of a corporation subject to corporation tax on liquidation income and corporation tax to be paid due to a partial distribution of residual assets; hereinafter the same applies in this Article), and with regard to corporation tax on income for business years of a corporation that started before the Effective Date, corporation tax on consolidated income for consolidated business years of a consolidated corporation that started before the Effective Date, corporation tax on income for calculation periods of a corporation that is the trustee of a specified trust that started before the Effective Date, and corporation tax on liquidation income resulting from a dissolution of a corporation before the Effective Date, the provisions then in force continue to govern.
この附則に別段の定めがあるものを除き、第二条の規定（附則第一条第七号ロに掲げる改正規定を除く。）による改正後の法人税法（以下附則第四十七条までにおいて「新法人税法」という。）の規定は、法人の施行日以後に開始する事業年度の所得に対する法人税、連結法人の施行日以後に開始する連結事業年度の連結所得に対する法人税、特定信託の受託者である法人の施行日以後に開始する計算期間の所得に対する法人税及び法人の施行日以後の解散（合併による解散を除く。以下この条において同じ。）による清算所得に対する法人税（清算所得に対する法人税を課される法人の清算中の事業年度の所得に係る法人税及び残余財産の一部分配により納付すべき法人税を含む。以下この条において同じ。）について適用し、法人の施行日前に開始した事業年度の所得に対する法人税、連結法人の施行日前に開始した連結事業年度の連結所得に対する法人税、特定信託の受託者である法人の施行日前に開始した計算期間の所得に対する法人税及び法人の施行日前の解散による清算所得に対する法人税については、なお従前の例による。
Supplementary Provisions, Article 33Transitional Measures Concerning the Definitions of Qualified Merger, etc.
第三十三条（適格合併等の定義に関する経過措置）
The provisions of Article 2, items (xii)-8, (xii)-11 and (xii)-16 (excluding the part concerning (b), (1) of that item) of the New Corporation Tax Act apply to a merger, company split or share exchange carried out on or after May 1, 2007, and with regard to a merger, company split or share exchange carried out before that date, the provisions then in force continue to govern.
新法人税法第二条第十二号の八、第十二号の十一及び第十二号の十六（同号ロ（１）に係る部分を除く。）の規定は、平成十九年五月一日以後に行われる合併、分割又は株式交換について適用し、同日前に行われた合併、分割又は株式交換については、なお従前の例による。
The provisions of Article 2, item (xii)-16 (limited to the part concerning (b), (1) of that item) and item (xii)-17 of the New Corporation Tax Act apply to a share exchange or share transfer carried out on or after the Effective Date, and with regard to a share exchange or share transfer carried out before the Effective Date, the provisions then in force continue to govern.
新法人税法第二条第十二号の十六（同号ロ（１）に係る部分に限る。）及び第十二号の十七の規定は、施行日以後に行われる株式交換又は株式移転について適用し、施行日前に行われた株式交換又は株式移転については、なお従前の例による。
Supplementary Provisions, Article 34Transitional Measures Concerning the Definition of Jointly Operated Trust, etc.
第三十四条（合同運用信託の定義等に関する経過措置）
The provisions of the Corporation Tax Act as amended by the provisions of Article 2 (limited to the amending provisions set forth in Article 1, item (vii), (b) of the Supplementary Provisions) apply to a trust that takes effect on or after the Effective Date of the Trust Act (for a trust created by will, limited to one for which the will was made on or after the Effective Date of the Trust Act, and including a new-law trust), and with regard to a trust that took effect before the Effective Date of the Trust Act (for a trust created by will, including one for which the will was made before the Effective Date of the Trust Act, and excluding a new-law trust and a trust that has received the authorization for transition prescribed in Article 4, paragraph (1) of the Supplementary Provisions of the Act on Public Interest Trusts (Act No. 30 of 2024)), the provisions then in force continue to govern.
第二条の規定（附則第一条第七号ロに掲げる改正規定に限る。）による改正後の法人税法の規定は、信託法施行日以後に効力が生ずる信託（遺言によってされた信託にあっては信託法施行日以後に遺言がされたものに限り、新法信託を含む。）について適用し、信託法施行日前に効力が生じた信託（遺言によってされた信託にあっては信託法施行日前に遺言がされたものを含み、新法信託及び公益信託に関する法律（令和六年法律第三十号）附則第四条第一項に規定する移行認可を受けたものを除く。）については、なお従前の例による。
In the case where a trust that took effect before the Effective Date of the Trust Act (for a trust created by will, including one for which the will was made before the Effective Date of the Trust Act, and excluding a trust prescribed in the proviso to Article 12, paragraph (1) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 (hereinafter referred to as the "Former Corporation Tax Act" up to Article 48 of the Supplementary Provisions); hereinafter referred to as an "old trust" in this paragraph) comes to fall under the category of a trust subject to corporate taxation on or after the Effective Date of the Trust Act, the provisions of Article 4-7, item (ix) of the Corporation Tax Act as amended by the provisions of Article 2 apply by deeming the old trust to be a trust for which a beneficiary, etc. prescribed in that item is deemed to hold the assets and liabilities included in its trust property.
Supplementary Provisions, Article 35Transitional Measures Concerning Inclusion in Deductible Expenses of the Depreciated Amount of Fixed Assets Acquired with Insurance Monies
第三十五条（保険金等で取得した固定資産等の圧縮額の損金算入に関する経過措置）
The provisions of Article 47, paragraph (1) of the New Corporation Tax Act apply to a contract pertaining to a lease transaction prescribed in that paragraph that a corporation concludes on or after April 1, 2008, and with regard to a contract pertaining to the leasing of substituted assets prescribed in Article 47, paragraph (1) of the Former Corporation Tax Act that a corporation concluded before that date, the provisions then in force continue to govern.
新法人税法第四十七条第一項の規定は、法人が平成二十年四月一日以後に締結する同項に規定するリース取引に係る契約について適用し、法人が同日前に締結した旧法人税法第四十七条第一項に規定する代替資産の賃借に係る契約については、なお従前の例による。
Supplementary Provisions, Article 36Transitional Measures Concerning Carryover of Losses, etc. in a Business Year When a Blue Return Has Been Filed
第三十六条（青色申告書を提出した事業年度の欠損金の繰越し等に関する経過措置）
The provisions of Article 57, paragraph (10) of the New Corporation Tax Act apply to the amount of unappropriated loss listed in item (i) of that paragraph in the case where a corporation effects, on or after May 1, 2007, a qualified merger, etc. prescribed in that item with itself as the acquiring corporation, etc. prescribed in that item, and to the net operating loss listed in item (ii) of that paragraph in the case where a corporation effects, on or after that date, a qualified merger or qualified company split prescribed in that item with itself as the acquiring corporation or succeeding corporation in a company split.
The provisions of Article 58, paragraph (5) of the New Corporation Tax Act apply to the amount of unappropriated loss caused by a disaster prescribed in that paragraph in the case where a corporation effects, on or after May 1, 2007, a qualified merger, etc. prescribed in that paragraph with itself as the acquiring corporation, etc. prescribed in that paragraph.
新法人税法第五十八条第五項の規定は、法人が平成十九年五月一日以後に当該法人を同項に規定する合併法人等とする同項に規定する適格合併等を行う場合の同項に規定する未処理災害損失欠損金額について適用する。
Supplementary Provisions, Article 37Transitional Measures Concerning the Timing of Recording Capital Gain or Loss on Commodities for Short-Term Trading
第三十七条（短期売買商品の譲渡損益の計上時期に関する経過措置）
In the case where a corporation concluded a contract for the transfer of commodities for short-term trading prescribed in Article 61, paragraph (1) of the New Corporation Tax Act in a business year prior to the business year of the amendment (meaning the first business year starting on or after the Effective Date; hereinafter the same applies in this Article) and delivers those commodities for short-term trading in a business year on or after the business year of the amendment, the capital gain or capital loss prescribed in that paragraph pertaining to the transfer is included in the amount of gross profit or the amount of deductible expenses for the business year containing the date of the delivery, notwithstanding the provisions of that paragraph; provided, however, that this does not apply to a transfer for which the corporation concluded the contract in a business year prior to the business year of the amendment and included the amount equivalent to the capital gain or capital loss prescribed in that paragraph pertaining to the transfer in the amount of gross profit or the amount of deductible expenses for the business year containing the date on which the contract was concluded.
法人が改正事業年度（施行日以後最初に開始する事業年度をいう。以下この条において同じ。）前の事業年度において新法人税法第六十一条第一項に規定する短期売買商品の譲渡に係る契約をし、かつ、改正事業年度以後の事業年度においてその短期売買商品の引渡しをする場合におけるその譲渡に係る同項に規定する譲渡利益額又は譲渡損失額は、同項の規定にかかわらず、その引渡しの日の属する事業年度の益金の額又は損金の額に算入する。ただし、改正事業年度前の事業年度においてその譲渡に係る契約をし、かつ、その契約をした日の属する事業年度においてその譲渡に係る同項に規定する譲渡利益額又は譲渡損失額に相当する金額を益金の額又は損金の額に算入したものについては、この限りでない。
Supplementary Provisions, Article 38Transitional Measures Concerning Inclusion of Capital Gains or Losses on Securities in Gross Profits or Deductible Expenses
第三十八条（有価証券の譲渡益又は譲渡損の益金又は損金算入に関する経過措置）
The provisions of Article 61-2, paragraphs (2), (4) and (9) of the New Corporation Tax Act apply in the case where a merger, company split by split-off or share exchange is effected on or after May 1, 2007, and with regard to the case where a merger, company split by split-off or share exchange was effected before that date, the provisions then in force continue to govern.
新法人税法第六十一条の二第二項、第四項及び第九項の規定は、平成十九年五月一日以後に合併、分割型分割又は株式交換が行われる場合について適用し、同日前に合併、分割型分割又は株式交換が行われた場合については、なお従前の例による。
The provisions of Article 61-2, paragraphs (5) and (6) of the New Corporation Tax Act apply to a qualified merger or Qualified Company Split by Split-Off that a corporation effects on or after May 1, 2007, and with regard to a qualified merger or Qualified Company Split by Split-Off that a corporation effected before that date, the provisions then in force continue to govern.
The provisions of Article 61-2, paragraphs (7), (8) and (10) of the New Corporation Tax Act apply to a qualified merger, qualified company split or qualified share exchange that a corporation effects on or after May 1, 2007.
The provisions of Article 61-2, paragraph (22) of the New Corporation Tax Act apply to a merger, company split or share exchange that a corporation effects on or after May 1, 2007.
新法人税法第六十一条の二第二十二項の規定は、法人が平成十九年五月一日以後に行う合併、分割又は株式交換について適用する。
Supplementary Provisions, Article 39Transitional Measures Concerning Gains or Losses on the Fair Valuation of Assets Accompanying the Commencement, etc. of Consolidated Taxation
第三十九条（連結納税の開始等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, paragraph (1), item (iv) and Article 61-12, paragraph (1), item (ii) of the New Corporation Tax Act apply to the corporations listed in those provisions pertaining to a qualified share exchange carried out on or after May 1, 2007, and with regard to the corporations listed in Article 61-11, paragraph (1), item (iv) and Article 61-12, paragraph (1), item (ii) of the Former Corporation Tax Act pertaining to a qualified share exchange carried out before that date, the provisions then in force continue to govern.
新法人税法第六十一条の十一第一項第四号及び第六十一条の十二第一項第二号の規定は、平成十九年五月一日以後に行われる適格株式交換に係るこれらの規定に掲げる法人について適用し、同日前に行われた適格株式交換に係る旧法人税法第六十一条の十一第一項第四号及び第六十一条の十二第一項第二号に掲げる法人については、なお従前の例による。
Supplementary Provisions, Article 40Transitional Measures Concerning Succession of Assets at Book Value as a Result of Qualified Merger and Qualified Company Split by Split-Off
第四十条（適格合併及び適格分割型分割による資産等の帳簿価額の引継ぎに関する経過措置）
The provisions of Article 62-2, paragraphs (2) and (3) of the New Corporation Tax Act apply to a qualified merger or Qualified Company Split by Split-Off that a corporation effects on or after May 1, 2007, and with regard to a qualified merger or Qualified Company Split by Split-Off that a corporation effected before that date, the provisions then in force continue to govern.
Supplementary Provisions, Article 41Transitional Measures Concerning Exclusion of Losses on the Transfer of Specified Assets from Deductible Expenses
第四十一条（特定資産に係る譲渡等損失額の損金不算入に関する経過措置）
The provisions of Article 62-7, paragraph (7) of the New Corporation Tax Act apply in the case where a corporation effects a specific qualified merger, etc. prescribed in that paragraph on or after May 1, 2007.
新法人税法第六十二条の七第七項の規定は、法人が平成十九年五月一日以後に同項に規定する特定適格合併等を行う場合について適用する。
Supplementary Provisions, Article 42Transitional Measures Concerning Inclusion in Deductible Expenses of an Adjustment Account for Assets Transferred as a Result of a Non-qualified Merger
第四十二条（非適格合併等により移転を受ける資産等に係る調整勘定の損金算入等に関する経過措置）
The provisions of Article 62-8, paragraphs (4), (6) and (7) of the New Corporation Tax Act apply to a merger that a corporation effects on or after the Effective Date with itself as the acquired corporation, and with regard to a merger that a corporation effected before the Effective Date with itself as the acquired corporation, the provisions then in force continue to govern.
新法人税法第六十二条の八第四項、第六項及び第七項の規定は、法人が施行日以後に行う自己を被合併法人とする合併について適用し、法人が施行日前に行った自己を被合併法人とする合併については、なお従前の例による。
Supplementary Provisions, Article 43Transitional Measures Concerning the Business Year for Vesting Profits from and Expenses for Long-Term Installment Sales, etc.
第四十三条（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 of the New Corporation Tax Act apply to the amount of proceeds and the amount of expenses pertaining to the sales, etc. of assets prescribed in paragraph (1) of that Article that fall under the category of long-term installment sales, etc. prescribed in paragraph (6) of that Article pertaining to a contract concluded on or after April 1, 2008, and to the amount of proceeds and the amount of expenses pertaining to a lease transfer prescribed in paragraph (2) of that Article pertaining to a contract concluded on or after that date, and with regard to the amount of proceeds and the amount of expenses pertaining to the sales, etc. of assets prescribed in Article 63, paragraph (1) of the Former Corporation Tax Act that fall under the category of long-term installment sales, etc. prescribed in paragraph (5) of that Article pertaining to a contract concluded before that date, the provisions then in force continue to govern.
新法人税法第六十三条の規定は、平成二十年四月一日以後に締結される契約に係る同条第六項に規定する長期割賦販売等に該当する同条第一項に規定する資産の販売等に係る収益の額及び費用の額並びに同日以後に締結される契約に係る同条第二項に規定するリース譲渡に係る収益の額及び費用の額について適用し、同日前に締結された契約に係る旧法人税法第六十三条第五項に規定する長期割賦販売等に該当する同条第一項に規定する資産の販売等に係る収益の額及び費用の額については、なお従前の例による。
Supplementary Provisions, Article 44Transitional Measures for Calculation of the Amount of Income from Lease Transactions
第四十四条（リース取引に係る所得の金額の計算に関する経過措置）
The provisions of Article 64-2 of the New Corporation Tax Act apply to a lease transaction prescribed in paragraph (3) of that Article pertaining to a contract concluded on or after April 1, 2008.
新法人税法第六十四条の二の規定は、平成二十年四月一日以後に締結される契約に係る同条第三項に規定するリース取引について適用する。
Supplementary Provisions, Article 45Transitional Measures Concerning Non-application of Carryover of Consolidated Operating Loss of a Consolidated Corporation Showing a Loss, etc. That Is Controlled by Specified Shareholders
第四十五条（特定株主等によって支配された欠損等連結法人の連結欠損金の繰越しの不適用に関する経過措置）
The provisions of Article 81-9-2, paragraphs (2) through (4) of the New Corporation Tax Act apply to the amount of unappropriated loss prescribed in Article 81-9, paragraph (2), item (iii), (a) of the New Corporation Tax Act or the individually attributed amount of consolidated operating loss listed in (b) of that item of an acquired corporation, etc. prescribed in Article 81-9-2, paragraph (2), item (i) of the New Corporation Tax Act in the case where a consolidated parent corporation that is a consolidated corporation showing a loss, etc. prescribed in paragraph (2) of that Article effects a qualified merger, etc. prescribed in item (i) of that paragraph on or after the Effective Date, to the net operating loss prescribed in Article 81-9, paragraph (2), item (i) of the New Corporation Tax Act, or the net operating loss prescribed in item (ii), (a) of that paragraph or the individually attributed amount of consolidated operating loss listed in (b) of that item, that arose in each business year or each consolidated business year prior to the applicable business year or applicable consolidated business year prescribed in Article 81-9-2, paragraph (3) of the New Corporation Tax Act of a consolidated parent corporation or consolidated subsidiary corporation prescribed in that paragraph in the case where the first day of the consolidated parent corporation's first business year prescribed in that paragraph of the consolidated parent corporation or consolidated subsidiary corporation falls on or after the Effective Date, and to the amount of unappropriated loss prescribed in Article 81-9, paragraph (2), item (iii), (a) of the New Corporation Tax Act or the individually attributed amount of consolidated operating loss listed in (b) of that item that arose in each business year or each consolidated business year prior to the applicable business year or applicable consolidated business year prescribed in Article 81-9-2, paragraph (4) of the New Corporation Tax Act of an uncontrolled corporation prescribed in that paragraph in the case where a consolidated parent corporation prescribed in that paragraph effects a qualified merger, etc. prescribed in that paragraph on or after the Effective Date, and with regard to the net operating loss or individually attributed amount of consolidated operating loss specified in Article 81-9, paragraph (2), item (iii) of the Former Corporation Tax Act of an acquired corporation, etc. prescribed in Article 81-9-2, paragraph (2), item (i) of the Former Corporation Tax Act in the case where a consolidated parent corporation that is a consolidated corporation showing a loss, etc. prescribed in paragraph (2) of that Article effected a qualified merger, etc. prescribed in item (i) of that paragraph before the Effective Date, the net operating loss or individually attributed amount of consolidated operating loss specified in Article 81-9, paragraph (2), item (i) or (ii) of the Former Corporation Tax Act that arose in each business year or each consolidated business year prior to the applicable business year or applicable consolidated business year prescribed in Article 81-9-2, paragraph (3) of the Former Corporation Tax Act of a consolidated parent corporation or consolidated subsidiary corporation prescribed in that paragraph in the case where the first day of the consolidated parent corporation's first business year prescribed in that paragraph of the consolidated parent corporation or consolidated subsidiary corporation fell before the Effective Date, and the net operating loss or individually attributed amount of consolidated operating loss specified in Article 81-9, paragraph (2), item (iii) of the Former Corporation Tax Act that arose in each business year or each consolidated business year prior to the applicable business year or applicable consolidated business year prescribed in Article 81-9-2, paragraph (4) of the Former Corporation Tax Act of an uncontrolled corporation prescribed in that paragraph in the case where a consolidated parent corporation prescribed in that paragraph effected a qualified merger, etc. prescribed in that paragraph before the Effective Date, the provisions then in force continue to govern.
新法人税法第八十一条の九の二第二項から第四項までの規定は、同条第二項に規定する欠損等連結法人である連結親法人が施行日以後に同項第一号に規定する適格合併等を行う場合における同号に規定する被合併法人等の新法人税法第八十一条の九第二項第三号イに規定する未処理欠損金額又は同号ロに掲げる連結欠損金個別帰属額、新法人税法第八十一条の九の二第三項に規定する連結親法人又は連結子法人の同項に規定する最初連結親法人事業年度開始の日が施行日以後の日である場合における当該連結親法人又は連結子法人の同項に規定する適用事業年度又は適用連結事業年度前の各事業年度又は各連結事業年度において生じた新法人税法第八十一条の九第二項第一号に規定する欠損金額又は同項第二号イに規定する欠損金額若しくは同号ロに掲げる連結欠損金個別帰属額及び新法人税法第八十一条の九の二第四項に規定する連結親法人が施行日以後に同項に規定する適格合併等を行う場合における同項に規定する非支配法人の同項に規定する適用事業年度又は適用連結事業年度前の各事業年度又は各連結事業年度において生じた新法人税法第八十一条の九第二項第三号イに規定する未処理欠損金額又は同号ロに掲げる連結欠損金個別帰属額について適用し、旧法人税法第八十一条の九の二第二項に規定する欠損等連結法人である連結親法人が施行日前に同項第一号に規定する適格合併等を行った場合における同号に規定する被合併法人等の旧法人税法第八十一条の九第二項第三号に定める欠損金額又は連結欠損金個別帰属額、旧法人税法第八十一条の九の二第三項に規定する連結親法人又は連結子法人の同項に規定する最初連結親法人事業年度開始の日が施行日前の日であった場合における当該連結親法人又は連結子法人の同項に規定する適用事業年度又は適用連結事業年度前の各事業年度又は各連結事業年度において生じた旧法人税法第八十一条の九第二項第一号又は第二号に定める欠損金額又は連結欠損金個別帰属額及び旧法人税法第八十一条の九の二第四項に規定する連結親法人が施行日前に同項に規定する適格合併等を行った場合における同項に規定する非支配法人の同項に規定する適用事業年度又は適用連結事業年度前の各事業年度又は各連結事業年度において生じた旧法人税法第八十一条の九第二項第三号に定める欠損金額又は連結欠損金個別帰属額については、なお従前の例による。
Supplementary Provisions, Article 46Transitional Measures Concerning the Special Tax Rate for Consolidated Specific Family Companies
第四十六条（連結特定同族会社の特別税率に関する経過措置）
The provisions of Article 81-13 of the New Corporation Tax Act apply to corporation tax on consolidated income for a consolidated business year of a consolidated corporation set forth in paragraph (1) of that Article for which the consolidated parent corporation's business year prescribed in Article 15-2, paragraph (1) of the New Corporation Tax Act starts on or after the Effective Date, and with regard to corporation tax on consolidated income for a consolidated business year of a consolidated corporation set forth in Article 81-13, paragraph (1) of the Former Corporation Tax Act for which the consolidated parent corporation's business year prescribed in Article 15-2, paragraph (1) of the Former Corporation Tax Act started before the Effective Date, the provisions then in force continue to govern.
新法人税法第八十一条の十三の規定は、同条第一項の連結法人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が施行日以後に開始する連結事業年度の連結所得に対する法人税について適用し、旧法人税法第八十一条の十三第一項の連結法人の旧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が施行日前に開始した連結事業年度の連結所得に対する法人税については、なお従前の例による。
Supplementary Provisions, Article 47Transitional Measures Concerning Rejection of Acts or Calculations Pertaining to Organizational Restructuring
第四十七条（組織再編成に係る行為又は計算の否認に関する経過措置）
The provisions of Article 132-2 of the New Corporation Tax Act apply to acts or calculations that a corporation performs on or after May 1, 2007, and with regard to acts or calculations that a corporation performed before that date, the provisions then in force continue to govern.
新法人税法第百三十二条の二の規定は、法人が平成十九年五月一日以後に行う行為又は計算について適用し、法人が同日前に行った行為又は計算については、なお従前の例による。
Supplementary Provisions, Article 48Transitional Measures Concerning Corporation Tax on Domestic Source Income
第四十八条（国内源泉所得に対する法人税に関する経過措置）
The provisions of Article 138, item (v) of the Corporation Tax Act as amended by the provisions of Article 2 apply to dividends, etc. prescribed in that item that are to be received on or after the Effective Date of the Trust Act, and with regard to dividends, etc. prescribed in Article 138, item (v) of the Former Corporation Tax Act that are to be received before the Effective Date of the Trust Act, the provisions then in force continue to govern.
第二条の規定による改正後の法人税法第百三十八条第五号の規定は、信託法施行日以後に支払を受けるべき同号に規定する配当等について適用し、信託法施行日前に支払を受けるべき旧法人税法第百三十八条第五号に規定する配当等については、なお従前の例による。
Supplementary Provisions, Article 157Transitional Measures Concerning Penal Provisions
第百五十七条（罰則に関する経過措置）
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
Supplementary Provisions, Article 158Delegation of Other Transitional Measures to Cabinet Order
第百五十八条（その他の経過措置の政令への委任）
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。