Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条(施行期日)
This Act comes into effect on April 1, 2010; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
この法律は、平成二十二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: June 1, 2010
次に掲げる規定 平成二十二年六月一日
Omitted
略
the provisions in Article 2 amending the table of contents of the Corporation Tax Act (limited to the part replacing "Article 164" with "Article 163"), amending Article 159, paragraph (1) of that Act (limited to the part replacing "Article 164, paragraph (1)" with "Article 163, paragraph (1)", "five years" with "10 years", and "5,000,000 yen" with "10,000,000 yen"), amending paragraph (2) of that Article, amending Article 160 of that Act (limited to the part replacing "200,000 yen" with "500,000 yen"), amending Article 161 of that Act, amending Article 162 of that Act (limited to the part replacing "200,000 yen" with "500,000 yen"), deleting Article 163 of that Act, amending Article 164, paragraph (1) of that Act, and renumbering that Article as Article 163 of that Act;
第二条中法人税法の目次の改正規定(「第百六十四条」を「第百六十三条」に改める部分に限る。)、同法第百五十九条第一項の改正規定(「第百六十四条第一項」を「第百六十三条第一項」に、「五年」を「十年」に、「五百万円」を「千万円」に改める部分に限る。)、同条第二項の改正規定、同法第百六十条の改正規定(「二十万円」を「五十万円」に改める部分に限る。)、同法第百六十一条の改正規定、同法第百六十二条の改正規定(「二十万円」を「五十万円」に改める部分に限る。)、同法第百六十三条を削る改正規定、同法第百六十四条第一項の改正規定及び同条を同法第百六十三条とする改正規定
Omitted
略
the following provisions: October 1, 2010
次に掲げる規定 平成二十二年十月一日
Omitted
略
the provisions of Article 2 (excluding the provisions amending the table of contents of the Corporation Tax Act (limited to the part replacing "Article 164" with "Article 163"), renumbering Article 2, item (xii)-7-5 of that Act as item (xii)-7-7 of that Article and adding two items after item (xii)-7-4 of that Article, amending item (xii)-8 of that Article (limited to the part replacing "issued shares or capital contributions (excluding the shares that the corporation holds in itself and the capital contributions made thereby; hereinafter referred to as "issued shares, etc." in this Article)" with "issued shares, etc."), amending Article 4-3, paragraph (1) of that Act (limited to the part replacing "six months" with "three months"), amending paragraph (6) of that Article, amending paragraph (8) of that Article, amending Article 23 of that Act (excluding the part adding "in the case of the amount listed in item (i)," after "amount (" and replacing "those listed in item (i)" with "those and those pertaining to a qualified in-kind distribution" in paragraph (1) of that Article, the part replacing "the preceding two paragraphs" with "the preceding paragraph" in paragraph (3) of that Article, renumbering that paragraph as paragraph (2) of that Article, and adding one paragraph after that paragraph, and the part replacing "qualified post-formation acquisition of assets" with "qualified in-kind distribution" and "paragraphs (1) through (3)" with "paragraphs (1) and (2)" in paragraph (8) of that Article), amending Article 35 of that Act, amending Article 61-4, paragraph (1) of that Act (excluding the part adding "(referred to as a "short sale of securities" in the following paragraph)" after "short sale of securities prescribed in" and "and paragraph (3)" after "the following paragraph", and the part adding "; the same applies in the following paragraph" after "excluding" and "(referred to as the "amount of deemed settlement gains or losses" in the following paragraph)" after "the amount equivalent to"), amending Article 66 of that Act, amending Article 67, paragraph (1) of that Act, amending paragraph (3) of that Article (excluding the part pertaining to item (i) of that paragraph, the part renumbering item (v) of that paragraph as item (vi) of that paragraph, and the part renumbering item (iv) of that paragraph as item (v) of that paragraph and adding one item after item (iii) of that paragraph), amending Article 81-4, paragraph (1) of that Act (excluding the part replacing "paragraph (3)" with "paragraph (4)"), amending paragraph (5) of that Article (limited to the part replacing "consolidated corporation shares, etc." with "wholly owned subsidiary shares, etc."), amending paragraph (4) of that Article (excluding the part renumbering that paragraph as paragraph (5) of that Article), amending paragraph (3) of that Article (excluding the part renumbering that paragraph as paragraph (4) of that Article), amending the proviso to Article 81-9, paragraph (1) of that Act, amending the items of paragraph (2) of that Article, amending paragraph (3) of that Article, amending paragraph (6) of that Article (excluding the part renumbering that paragraph as paragraph (7) of that Article), amending paragraph (5) of that Article (excluding the part renumbering that paragraph as paragraph (6) of that Article), amending Article 81-9-2, paragraph (1) of that Act, amending paragraph (2) of that Article (limited to the part replacing "that is a consolidated parent corporation" with "that is a consolidated parent corporation or a consolidated subsidiary corporation, between it and another corporation" and the part pertaining to item (i) of that paragraph), renumbering paragraph (5) of that Article as paragraph (6) of that Article and deleting paragraph (4) of that Article, amending paragraph (3) of that Article, renumbering that paragraph as paragraph (4) of that Article and adding one paragraph after that paragraph, adding one paragraph after paragraph (2) of that Article, amending Article 81-12 of that Act, amending Article 81-13, paragraph (2), item (iv) of that Act, amending Article 138, item (ix) of that Act, amending Article 143 of that Act, amending Article 159, paragraph (1) of that Act (limited to the part replacing "Article 164, paragraph (1)" with "Article 163, paragraph (1)", "five years" with "10 years", and "5,000,000 yen" with "10,000,000 yen"), amending paragraph (2) of that Article, amending Article 160 of that Act (limited to the part replacing "200,000 yen" with "500,000 yen"), amending Article 161 of that Act, amending Article 162 of that Act (limited to the part replacing "200,000 yen" with "500,000 yen"), deleting Article 163 of that Act, amending Article 164, paragraph (1) of that Act, and renumbering that Article as Article 163 of that Act (referred to as the "amending provisions other than those on organizational restructuring, etc." in Articles 10 and 12 of the Supplementary Provisions)), and the provisions of Article 10, paragraph (2), Articles 13 through 16, Articles 18 through 23, Article 24, paragraph (2), Article 25, Article 26, paragraphs (10) and (13), Article 27, Article 133, Article 134, Article 142 (limited to the provisions amending Article 58, paragraph (1) of the Act on Limitation on Shareholding by Banks and Other Financial Institutions (Act No. 131 of 2001)), and Article 145 of the Supplementary Provisions;
第二条の規定(法人税法の目次の改正規定(「第百六十四条」を「第百六十三条」に改める部分に限る。)、同法第二条第十二号の七の五を同条第十二号の七の七とし、同条第十二号の七の四の次に二号を加える改正規定、同条第十二号の八の改正規定(「発行済株式又は出資(自己が有する自己の株式又は出資を除く。以下この条において「発行済株式等」という。)」を「発行済株式等」に改める部分に限る。)、同法第四条の三第一項の改正規定(「六月」を「三月」に改める部分に限る。)、同条第六項の改正規定、同条第八項の改正規定、同法第二十三条の改正規定(同条第一項中「金額(」の下に「第一号に掲げる金額にあつては、」を加え、「第一号に掲げるもの」を「もの及び適格現物分配に係るもの」に改める部分、同条第三項中「前二項」を「前項」に改め、同項を同条第二項とし、同項の次に一項を加える部分及び同条第八項中「適格事後設立」を「適格現物分配」に、「第一項から第三項まで」を「第一項及び第二項」に改める部分を除く。)、同法第三十五条の改正規定、同法第六十一条の四第一項の改正規定(「規定する有価証券の空売り」の下に「(次項において「有価証券の空売り」という。)」を、「次項」の下に「及び第三項」を加える部分及び「除く」の下に「。次項において同じ」を、「相当する金額」の下に「(次項において「みなし決済損益額」という。)」を加える部分を除く。)、同法第六十六条の改正規定、同法第六十七条第一項の改正規定、同条第三項の改正規定(同項第一号に係る部分、同項第五号を同項第六号とする部分及び同項第四号を同項第五号とし、同項第三号の次に一号を加える部分を除く。)、同法第八十一条の四第一項の改正規定(「第三項」を「第四項」に改める部分を除く。)、同条第五項の改正規定(「連結法人株式等」を「完全子法人株式等」に改める部分に限る。)、同条第四項の改正規定(同項を同条第五項とする部分を除く。)、同条第三項の改正規定(同項を同条第四項とする部分を除く。)、同法第八十一条の九第一項ただし書の改正規定、同条第二項各号の改正規定、同条第三項の改正規定、同条第六項の改正規定(同項を同条第七項とする部分を除く。)、同条第五項の改正規定(同項を同条第六項とする部分を除く。)、同法第八十一条の九の二第一項の改正規定、同条第二項の改正規定(「である連結親法人が」を「である連結親法人又は連結子法人と他の法人との間で」に改める部分及び同項第一号に係る部分に限る。)、同条第五項を同条第六項とし、同条第四項を削る改正規定、同条第三項の改正規定、同項を同条第四項とし、同項の次に一項を加える改正規定、同条第二項の次に一項を加える改正規定、同法第八十一条の十二の改正規定、同法第八十一条の十三第二項第四号の改正規定、同法第百三十八条第九号の改正規定、同法第百四十三条の改正規定、同法第百五十九条第一項の改正規定(「第百六十四条第一項」を「第百六十三条第一項」に、「五年」を「十年」に、「五百万円」を「千万円」に改める部分に限る。)、同条第二項の改正規定、同法第百六十条の改正規定(「二十万円」を「五十万円」に改める部分に限る。)、同法第百六十一条の改正規定、同法第百六十二条の改正規定(「二十万円」を「五十万円」に改める部分に限る。)、同法第百六十三条を削る改正規定、同法第百六十四条第一項の改正規定及び同条を同法第百六十三条とする改正規定(附則第十条及び第十二条において「組織再編成等以外の改正規定」という。)を除く。)並びに附則第十条第二項、第十三条から第十六条まで、第十八条から第二十三条まで、第二十四条第二項、第二十五条、第二十六条第十項及び第十三項、第二十七条、第百三十三条、第百三十四条、第百四十二条(銀行等の株式等の保有の制限等に関する法律(平成十三年法律第百三十一号)第五十八条第一項の改正規定に限る。)並びに第百四十五条の規定
Supplementary Provisions, Article 10Principles of Transitional Measures upon the Partial Amendment of the Corporation Tax Act
第十条(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 (limited to the amending provisions other than those on organizational restructuring, etc.) (hereinafter referred to as the "New Corporation Tax Act" up to Article 29 of the Supplementary Provisions) apply to corporation tax on income for business years of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the New Corporation Tax Act; hereinafter the same applies up to Article 23 of the Supplementary Provisions) 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, and corporation tax on liquidation income due to a dissolution of a corporation (excluding a dissolution due to a merger and a specified trust dissolution prescribed in Article 92, paragraph (2) of the New Corporation Tax Act; hereinafter the same applies in this paragraph) 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 payable upon a distribution or delivery of a part of its 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, and corporation tax on liquidation income due to 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(組織再編成等以外の改正規定に限る。)による改正後の法人税法(以下附則第二十九条までにおいて「新法人税法」という。)の規定は、法人(新法人税法第二条第八号に規定する人格のない社団等を含む。以下附則第二十三条までにおいて同じ。)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及び法人の施行日以後の解散(合併による解散及び新法人税法第九十二条第二項に規定する信託特定解散を除く。以下この項において同じ。)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の分配又は引渡し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。
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 other than those on organizational restructuring, etc.) (hereinafter referred to as the "Corporation Tax Act as Amended for October" up to Article 26 of the Supplementary Provisions) apply to corporation tax on income for each business year of a corporation, corporation tax on consolidated income for each consolidated business year, and corporation tax on retirement pension funds in the case where a merger, company split, contribution in kind, distribution in kind (meaning a distribution in kind prescribed in Article 2, item (xii)-6 of the Corporation Tax Act as Amended for October, and, in the case of a distribution of residual assets, limited to one due to a dissolution on or after that date), share exchange or share transfer is effected on or after October 1, 2010, in the case where a dissolution (excluding a dissolution due to a merger and a dissolution due to an order commencing bankruptcy proceedings) or an order commencing bankruptcy proceedings is made on or after that date, or in the case where the residual assets of a corporation that dissolves on or after that date are determined, and with regard to corporation tax on income for each business year of a corporation, corporation tax on consolidated income for each consolidated business year, and corporation tax on retirement pension funds in the case where a merger, company split, contribution in kind, post-formation acquisition of assets (meaning a post-formation acquisition of assets prescribed in Article 2, item (xii)-6 of the Corporation Tax Act prior to the amendment by the provisions of Article 2 (excluding the amending provisions other than those on organizational restructuring, etc.) (hereinafter referred to as the "Corporation Tax Act Before the October Changes" up to Article 134 of the Supplementary Provisions)), share exchange or share transfer was effected before that date, and corporation tax on liquidation income of a corporation in the case where a dissolution (excluding a dissolution due to a merger and a specified trust dissolution prescribed in Article 92, paragraph (2) of the Corporation Tax Act Before the October Changes) was effected before that 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(組織再編成等以外の改正規定を除く。)による改正後の法人税法(以下附則第二十六条までにおいて「十月新法人税法」という。)の規定は、平成二十二年十月一日以後に合併、分割、現物出資、現物分配(十月新法人税法第二条第十二号の六に規定する現物分配をいい、残余財産の分配にあっては同日以後の解散によるものに限る。)、株式交換若しくは株式移転が行われる場合、同日以後に解散(合併による解散及び破産手続開始の決定による解散を除く。)若しくは破産手続開始の決定が行われる場合又は同日以後に解散する法人の残余財産が確定する場合における法人の各事業年度の所得に対する法人税、各連結事業年度の連結所得に対する法人税及び退職年金等積立金に対する法人税について適用し、同日前に合併、分割、現物出資、事後設立(第二条の規定(組織再編成等以外の改正規定を除く。)による改正前の法人税法(以下附則第百三十四条までにおいて「十月旧法人税法」という。)第二条第十二号の六に規定する事後設立をいう。)、株式交換又は株式移転が行われた場合における法人の各事業年度の所得に対する法人税、各連結事業年度の連結所得に対する法人税及び退職年金等積立金に対する法人税並びに同日前に解散(合併による解散及び十月旧法人税法第九十二条第二項に規定する信託特定解散を除く。)が行われた場合における法人の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 11Transitional Measures Concerning the Definition of Full Controlling Interest
第十一条(完全支配関係の定義に関する経過措置)
With regard to the application of the provisions of the New Corporation Tax Act during the period from the Effective Date to September 30, 2010, the phrase "one person" in Article 2, item (xii)-7-6 of the New Corporation Tax Act is deemed to be replaced with "except in the cases of this Part, Article 57 (Carryover of Losses in a Business Year When a Blue Return Has Been Filed), Article 61-11 (Gains or Losses on the Fair Valuation of Assets upon Commencement of Consolidated Taxation) and Article 61-12 (Gains or Losses on the Fair Valuation of Assets upon Joining Consolidated Taxation), one person".
Supplementary Provisions, Article 12Transitional Measures Concerning Applications for Approval of Consolidated Taxation
第十二条(連結納税の承認の申請に関する経過措置)
The provisions of Article 4-3, paragraphs (1), (6) and (8) of the New Corporation Tax Act apply to an application under paragraph (1) of that Article in the case where the first day of the period that the domestic corporation prescribed in that paragraph intends to make its first consolidated business year in which it pays corporation tax on consolidated income for each consolidated business year upon obtaining the approval set forth in Article 4-2 of the New Corporation Tax Act is on or after October 1, 2010, and with regard to an application under Article 4-3, paragraph (1) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 (limited to the amending provisions other than those on organizational restructuring, etc.) (hereinafter referred to as the "Former Corporation Tax Act" up to Article 29 of the Supplementary Provisions) in the case where the first day of the period that the domestic corporation prescribed in that paragraph intends to make its first consolidated business year in which it pays corporation tax on consolidated income for each consolidated business year upon obtaining the approval set forth in Article 4-2 of the Former Corporation Tax Act is before October 1, 2010, the provisions then in force continue to govern.
新法人税法第四条の三第一項、第六項及び第八項の規定は、同条第一項に規定する内国法人が新法人税法第四条の二の承認を受けて各連結事業年度の連結所得に対する法人税を納める最初の連結事業年度としようとする期間の開始の日が平成二十二年十月一日以後である場合の同項の申請について適用し、第二条の規定(組織再編成等以外の改正規定に限る。)による改正前の法人税法(以下附則第二十九条までにおいて「旧法人税法」という。)第四条の三第一項に規定する内国法人が旧法人税法第四条の二の承認を受けて各連結事業年度の連結所得に対する法人税を納める最初の連結事業年度としようとする期間の開始の日が同年十月一日前である場合の同項の申請については、なお従前の例による。
Supplementary Provisions, Article 13Transitional Measures Concerning Business Years
第十三条(事業年度に関する経過措置)
The provisions of Article 14, paragraph (2) of the Corporation Tax Act as Amended for October apply to business years in the case where another domestic corporation prescribed in that paragraph comes to fall under the case listed in paragraph (1), item (vi) or (vii) of that Article on or after October 1, 2010.
With regard to the first consolidated business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act Before the October Changes in the case where, before October 1, 2010, another domestic corporation prescribed in paragraph (2) of that Article came to have, with a consolidated parent corporation, a full controlling interest held by that consolidated parent corporation as prescribed in paragraph (1), item (vi) of that Article, the provisions then in force continue to govern.
Supplementary Provisions, Article 14Transitional Measures Concerning the Exclusion of Dividends Received from Gross Profits
第十四条(受取配当等の益金不算入に関する経過措置)
The provisions of Article 23, paragraph (3) of the Corporation Tax Act as Amended for October apply to the amount of dividends, etc. prescribed in that paragraph pertaining to shares or capital contributions that a corporation acquires through an acquisition prescribed in that paragraph on or after October 1, 2010.
十月新法人税法第二十三条第三項の規定は、法人が平成二十二年十月一日以後に同項に規定する取得をする株式又は出資に係る同項に規定する配当等の額について適用する。
Supplementary Provisions, Article 15Transitional Measures Concerning the Exclusion of Dividends Received from Foreign Subsidiaries from Gross Profits
第十五条(外国子会社から受ける配当等の益金不算入に関する経過措置)
The provisions of Article 23-2, paragraph (2) of the Corporation Tax Act as Amended for October apply to the amount of dividends of surplus, etc. prescribed in that paragraph pertaining to shares or capital contributions that a corporation acquires through an acquisition prescribed in that paragraph on or after October 1, 2010.
十月新法人税法第二十三条の二第二項の規定は、法人が平成二十二年十月一日以後に同項に規定する取得をする株式又は出資に係る同項に規定する剰余金の配当等の額について適用する。
Supplementary Provisions, Article 16Transitional Measures Concerning the Exclusion of Gain on Gifts Received from Gross Profits
第十六条(受贈益の益金不算入に関する経過措置)
The provisions of Article 25-2 of the Corporation Tax Act as Amended for October apply to the amount of gain on gifts received prescribed in paragraph (1) of that Article that a corporation receives on or after October 1, 2010.
十月新法人税法第二十五条の二の規定は、法人が平成二十二年十月一日以後に受ける同条第一項に規定する受贈益の額について適用する。
Supplementary Provisions, Article 17Transitional Measures Concerning the Exclusion of Remuneration for Officers of Specially Controlled Family Companies from Deductible Expenses
第十七条(特殊支配同族会社の役員給与の損金不算入に関する経過措置)
With regard to corporation tax on income for business years of a specially controlled family company prescribed in Article 35, paragraph (1) of the Former Corporation Tax Act that ended before the Effective Date, the provisions then in force continue to govern.
旧法人税法第三十五条第一項に規定する特殊支配同族会社の施行日前に終了した事業年度の所得に対する法人税については、なお従前の例による。