Supplementary Provisions, Article 11Transitional Measures Concerning Exclusion of Expenses Related to Unlawful Acts from Deductible Expenses
第十一条(不正行為等に係る費用等の損金不算入に関する経過措置)
The provisions of Article 55, paragraph (4) of the New Corporation Tax Act (limited to the part concerning item (iii) of that paragraph) apply to those listed in that item pertaining to an act that ended on or after the Effective Date, and with regard to those listed in Article 55, paragraph (4), item (iii) of the Former Corporation Tax Act pertaining to an act that ended before the Effective Date, the provisions then in force continue to govern.
新法人税法第五十五条第四項(第三号に係る部分に限る。)の規定は、施行日以後に終わった行為に係る同号に掲げるものについて適用し、施行日前に終わった行為に係る旧法人税法第五十五条第四項第三号に掲げるものについては、なお従前の例による。
In the case referred to in the preceding paragraph, when applying the provisions of Article 55, paragraph (4) of the New Corporation Tax Act to those listed in item (iii) of that paragraph (excluding a surcharge and delinquent charge under the provisions of the Act on Prohibition of Private Monopolization and Maintenance of Fair Trade; hereinafter referred to as a "foreign surcharge" in this paragraph) pertaining to an act that commenced before the Effective Date and ended on or after the Effective Date, the portion of the amount of the foreign surcharge that pertains to the part of the act before the Effective Date is deemed not to fall under the amount of those listed in that item.
前項の場合において、施行日前に開始され、施行日以後に終わった行為に係る新法人税法第五十五条第四項第三号に掲げるもの(私的独占の禁止及び公正取引の確保に関する法律の規定による課徴金及び延滞金を除く。以下この項において「外国課徴金」という。)について同条第四項の規定を適用するときは、当該外国課徴金の額のうち当該行為の施行日前の部分に係る金額は、同号に掲げるものの額に該当しないものとみなす。