Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2017; 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。
Omitted
略
the following provisions: October 1, 2017;
次に掲げる規定 平成二十九年十月一日
Omitted
略
the provisions of Article 2 renumbering Article 2, item (xii)-6 of the Corporation Tax Act as item (xii)-5-2 of that Article, renumbering item (xii)-6-2 of that Article as item (xii)-5-3 of that Article, renumbering item (xii)-6-3 of that Article as item (xii)-6 of that Article and adding one item after that item, the provisions renumbering item (xii)-6-4 of that Article as item (xii)-6-3 of that Article and adding one item after that item, the provisions amending item (xii)-8 of that Article, the provisions amending item (xii)-9, (a) of that Article, the provisions amending item (xii)-11, (b) of that Article, the provisions amending (c) of that item, the provisions amending item (xii)-14 of that Article, the provisions renumbering item (xii)-18 of that Article as item (xii)-19 of that Article, the provisions amending item (xii)-17 of that Article, the provisions renumbering that item as item (xii)-18 of that Article, the provisions amending item (xii)-16 of that Article, the provisions renumbering that item as item (xii)-17 of that Article and adding one item before that item, the provisions amending Article 34, paragraph (1) of that Act (limited to the part replacing "and any remuneration based on share options as prescribed in Article 54-2, paragraph (1) (Special Provisions on the Business Year for Vesting Expenses in Exchange for Share Options), and any other remuneration" with "that does not fall under the category of performance-linked remuneration, and any remuneration", and replacing "並びに" (and, joining the larger groups) before paragraph (3) with "及び" (and, joining a smaller group)), the provisions amending Article 43, paragraph (11) and Article 48, paragraph (11) of that Act, the provisions amending Article 54 of that Act, the provisions amending Article 54-2 of that Act, the provisions amending Article 57, paragraphs (3) and (4) of that Act, the provisions amending Article 57-2, paragraph (2) of that Act, the provisions amending Article 61-2, paragraph (2) of that Act, the provisions amending paragraph (6) of that Article, the provisions amending paragraph (9) of that Article, the provisions amending paragraph (8) of that Article, the provisions amending Article 61-11, paragraph (1) of that Act, the provisions amending Article 61-12, paragraph (1) of that Act, the provisions amending Article 62-7, paragraph (1) of that Act, the provisions amending Article 62-9, paragraph (1) of that Act, the provisions adding one paragraph to Article 71 of that Act, the provisions amending Article 81-10, paragraph (2) of that Act, the provisions adding one paragraph to Article 81-19 of that Act, the provisions amending Article 132-2 of that Act and the provisions adding one paragraph to Article 144-3 of that Act, and the provisions of Article 11, paragraph (2), Article 14, paragraph (2), Article 15, Article 20, Article 24, Article 27 and Article 107 of the Supplementary Provisions;
第二条中法人税法第二条第十二号の六を同条第十二号の五の二とし、同条第十二号の六の二を同条第十二号の五の三とし、同条第十二号の六の三を同条第十二号の六とし、同号の次に一号を加える改正規定、同条第十二号の六の四を同条第十二号の六の三とし、同号の次に一号を加える改正規定、同条第十二号の八の改正規定、同条第十二号の九イの改正規定、同条第十二号の十一ロの改正規定、同号ハの改正規定、同条第十二号の十四の改正規定、同条第十二号の十八を同条第十二号の十九とする改正規定、同条第十二号の十七の改正規定、同号を同条第十二号の十八とする改正規定、同条第十二号の十六の改正規定、同号を同条第十二号の十七とし、同号の前に一号を加える改正規定、同法第三十四条第一項の改正規定（「及び第五十四条の二第一項（新株予約権を対価とする費用の帰属事業年度の特例等）に規定する新株予約権によるもの並びにこれら以外のもので」を「で業績連動給与に該当しないもの、」に、「並びに第三項」を「及び第三項」に改める部分に限る。）、同法第四十三条第十一項及び第四十八条第十一項の改正規定、同法第五十四条の改正規定、同法第五十四条の二の改正規定、同法第五十七条第三項及び第四項の改正規定、同法第五十七条の二第二項の改正規定、同法第六十一条の二第二項の改正規定、同条第六項の改正規定、同条第九項の改正規定、同条第八項の改正規定、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の改正規定、同法第六十二条の七第一項の改正規定、同法第六十二条の九第一項の改正規定、同法第七十一条に一項を加える改正規定、同法第八十一条の十第二項の改正規定、同法第八十一条の十九に一項を加える改正規定、同法第百三十二条の二の改正規定並びに同法第百四十四条の三に一項を加える改正規定並びに附則第十一条第二項、第十四条第二項、第十五条、第二十条、第二十四条、第二十七条及び第百七条の規定
the following provisions: January 1, 2018;
次に掲げる規定 平成三十年一月一日
Omitted
略
the provisions of Article 2 amending Article 39, paragraph (1) of the Corporation Tax Act;
第二条中法人税法第三十九条第一項の改正規定
Supplementary Provisions, Article 11Principle of Transitional Measures Accompanying the Partial Amendment of the Corporation Tax Act
第十一条（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 (iii), (b) of the Supplementary Provisions; the same applies hereinafter in this paragraph) (hereinafter referred to as "the New Corporation Tax Act") apply to a company split or a distribution in kind prescribed in Article 2, item (xii)-6 of the New Corporation Tax Act carried out on or after the Effective Date, and with regard to a company split or a distribution in kind prescribed in Article 2, item (xii)-6 of the Corporation Tax Act prior to the amendment by the provisions of Article 2 (hereinafter referred to as "the Former Corporation Tax Act") carried out 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（附則第一条第三号ロに掲げる改正規定を除く。以下この項において同じ。）による改正後の法人税法（以下「新法人税法」という。）の規定は、施行日以後に行われる分割又は新法人税法第二条第十二号の六に規定する現物分配について適用し、施行日前に行われた分割又は第二条の規定による改正前の法人税法（以下「旧法人税法」という。）第二条第十二号の六に規定する現物分配については、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 (limited to the amending provisions set forth in Article 1, item (iii), (b) of the Supplementary Provisions) (hereinafter referred to as the "Corporation Tax Act as Amended for October") apply to a merger, company split, contribution in kind, share exchange, etc. prescribed in Article 2, item (xii)-16 of the Corporation Tax Act as Amended for October, or share transfer carried out on or after October 1, 2017, and with regard to a merger, company split, contribution in kind, share exchange or share transfer carried out 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（附則第一条第三号ロに掲げる改正規定に限る。）による改正後の法人税法（以下「十月新法人税法」という。）の規定は、平成二十九年十月一日以後に行われる合併、分割、現物出資、十月新法人税法第二条第十二号の十六に規定する株式交換等又は株式移転について適用し、同日前に行われた合併、分割、現物出資、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 12Transitional Measures Concerning the Application of the Corporation Tax Act in the Case of Changes to the Scope of Taxable Income, etc.
第十二条（課税所得の範囲の変更等の場合の法人税法の適用に関する経過措置）
The provisions of Article 10-3, paragraphs (1) and (2) of the New Corporation Tax Act apply to a specified ordinary corporation, etc. prescribed in paragraph (1) of that Article that comes to fall under the category of public interest corporation, etc. after the Effective Date, and with regard to a specified ordinary corporation prescribed in Article 10-3, paragraph (1) of the Former Corporation Tax Act that came to fall under the category of public interest corporation, etc. on or before the Effective Date, the provisions then in force continue to govern.
新法人税法第十条の三第一項及び第二項の規定は、施行日後に公益法人等に該当することとなる同条第一項に規定する特定普通法人等について適用し、施行日以前に公益法人等に該当することとなった旧法人税法第十条の三第一項に規定する特定普通法人については、なお従前の例による。
Supplementary Provisions, Article 13Transitional Measures Concerning Notification of Change in the Place for Tax Payment, etc.
第十三条（納税地等の異動の届出に関する経過措置）
The provisions of Article 20, paragraph (1) of the New Corporation Tax Act apply to a change in the place for tax payment for corporation tax of a corporation (including an association or foundation without juridical personality; the same applies hereinafter) on or after the Effective Date, and with regard to a change in the place for tax payment for corporation tax of a corporation before the Effective Date, the provisions then in force continue to govern.
新法人税法第二十条第一項の規定は、法人（人格のない社団等を含む。以下同じ。）の施行日以後の法人税の納税地の異動について適用し、法人の施行日前の法人税の納税地の異動については、なお従前の例による。
The provisions of Article 20, paragraph (2) of the New Corporation Tax Act apply to a change in the location of the head office, etc. prescribed in that paragraph of a consolidated subsidiary corporation on or after the Effective Date, and with regard to a change in the location of the head office, etc. prescribed in Article 20, paragraph (2) of the Former Corporation Tax Act of a consolidated subsidiary corporation before the Effective Date, the provisions then in force continue to govern.
新法人税法第二十条第二項の規定は、連結子法人の施行日以後の同項に規定する本店等所在地の異動について適用し、連結子法人の施行日前の旧法人税法第二十条第二項に規定する本店等所在地の異動については、なお従前の例による。
Supplementary Provisions, Article 14Transitional Measures Concerning Exclusion of Remuneration for Officers from Deductible Expenses
第十四条（役員給与の損金不算入に関する経過措置）
The provisions of Article 34 of the New Corporation Tax Act apply to remuneration for which a corporation adopts a resolution on its payment (or, if no such resolution is adopted, makes its payment) on or after the Effective Date, and with regard to remuneration for which a corporation adopted a resolution on its payment (or, if no such resolution was adopted, made its payment) before the Effective Date, the provisions then in force continue to govern.
新法人税法第三十四条の規定は、法人が施行日以後にその支給に係る決議（当該決議が行われない場合には、その支給）をする給与について適用し、法人が施行日前にその支給に係る決議（当該決議が行われない場合には、その支給）をした給与については、なお従前の例による。
The provisions of Article 34 of the Corporation Tax Act as Amended for October apply to remuneration for which a corporation adopts a resolution on its payment (or, if no such resolution is adopted, makes its payment) on or after October 1, 2017, and with regard to remuneration for which a corporation adopted a resolution on its payment (or, if no such resolution was adopted, made its payment) before that date, the provisions then in force continue to govern.
十月新法人税法第三十四条の規定は、法人が平成二十九年十月一日以後にその支給に係る決議（当該決議が行われない場合には、その支給）をする給与について適用し、法人が同日前にその支給に係る決議（当該決議が行われない場合には、その支給）をした給与については、なお従前の例による。
With regard to the application of the provisions of Article 34 of the New Corporation Tax Act to remuneration for which a resolution on its payment (or, if no such resolution is adopted, its payment) is made during the period from the Effective Date to September 30, 2017, the terms listed in the middle column of the following table in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms listed in the right-hand column of that table.
| Paragraph (1), item (ii) | or share options, or | or |
| or specified share options as prescribed in Article 54-2, paragraph (1) (Special Provisions on the Business Year for Vesting Expenses in Exchange for Share Options) pertaining to monetary claims of a fixed amount, are to be delivered | pertaining to monetary claims of a fixed amount, are to be delivered | |
| the shares "若しくは" (or, joining a smaller group of alternatives) | the shares "又は" (or, joining the larger group of alternatives) | |
| as prescribed in Article 54, paragraph (1) | as prescribed in that paragraph | |
| or in succeeding share options as prescribed in Article 54-2, paragraph (1) pertaining to the share options or the specified share options, and, | and, | |
| shares or share options | shares | |
| (b) In the case of delivering shares: That the shares are shares with a market price or shares to be exchanged for shares with a market price (limited to those issued by the domestic corporation or a related corporation; referred to as "qualified shares" in the following item). (c) In the case of delivering share options: That the share options are share options through whose exercise shares with a market price are delivered (limited to those issued by the domestic corporation or a related corporation; referred to as "qualified share options" in the following item). | (b) In the case of delivering shares (excluding specified restricted shares and succeeding restricted shares as prescribed in Article 54, paragraph (1)): That the shares are shares with a market price or shares to be exchanged for shares with a market price (limited to those issued by the domestic corporation or a related corporation; referred to as "qualified shares" in the following item). | |
| Paragraph (1), item (iii) | qualified shares or qualified share options | qualified shares |
| Paragraph (1), item (iii), (a) | or the number of shares or share options to be delivered, or the number of share options to be delivered that are to be acquired without consideration or extinguished | or the number of shares to be delivered |
| Paragraph (1), item (iii), (a), (1) | shares or share options | shares |
| Paragraph (5) | in shares or share options, and remuneration in specified restricted shares or succeeding restricted shares as prescribed in Article 54, paragraph (1) or in specified share options or succeeding share options as prescribed in Article 54-2, paragraph (1) in which the number of shares or share options to be acquired without consideration or extinguished varies due to grounds other than the period of provision of services | in shares |
| Paragraph (7) | paragraph (1), item (ii), (b) and (c) | paragraph (1), item (ii), (b) |
施行日から平成二十九年九月三十日までの間にその支給に係る決議（当該決議が行われない場合には、その支給）をする給与に係る新法人税法第三十四条の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
| 第一項第二号 | 若しくは新株予約権若しくは | 若しくは |
| 若しくは第五十四条の二第一項（新株予約権を対価とする費用の帰属事業年度の特例等）に規定する特定新株予約権を交付する | を交付する | |
| 当該株式若しくは | 当該株式又は | |
| 第五十四条第一項に | 同項に | |
| 又は当該新株予約権若しくは当該特定新株予約権に係る第五十四条の二第一項に規定する承継新株予約権による | による | |
| 株式又は新株予約権 | 株式 | |
| ロ 株式を交付する場合 当該株式が市場価格のある株式又は市場価格のある株式と交換される株式（当該内国法人又は関係法人が発行したものに限る。次号において「適格株式」という。）であること。 ハ 新株予約権を交付する場合 当該新株予約権がその行使により市場価格のある株式が交付される新株予約権（当該内国法人又は関係法人が発行したものに限る。次号において「適格新株予約権」という。）であること。 | ロ 株式（第五十四条第一項に規定する特定譲渡制限付株式及び承継譲渡制限付株式を除く。）を交付する場合 当該株式が市場価格のある株式又は市場価格のある株式と交換される株式（当該内国法人又は関係法人が発行したものに限る。次号において「適格株式」という。）であること。 | |
| 第一項第三号 | 適格株式又は適格新株予約権 | 適格株式 |
| 第一項第三号イ | 若しくは株式若しくは新株予約権の数又は交付される新株予約権の数のうち無償で取得され、若しくは消滅する数 | 又は株式の数 |
| 第一項第三号イ（１） | 株式又は新株予約権 | 株式 |
| 第五項 | 若しくは新株予約権による給与及び第五十四条第一項に規定する特定譲渡制限付株式若しくは承継譲渡制限付株式又は第五十四条の二第一項に規定する特定新株予約権若しくは承継新株予約権による給与で無償で取得され、又は消滅する株式又は新株予約権の数が役務の提供期間以外の事由により変動するもの | による給与 |
| 第七項 | 第一項第二号ロ及びハ | 第一項第二号ロ |
Supplementary Provisions, Article 15Transitional Measures Concerning Special Provisions, etc. on the Business Year for Vesting Expenses in Exchange for Restricted Shares
第十五条（譲渡制限付株式を対価とする費用の帰属事業年度の特例等に関する経過措置）
The provisions of Articles 54 and 54-2 of the Corporation Tax Act as Amended for October apply to specified restricted shares prescribed in Article 54, paragraph (1) of the Corporation Tax Act as Amended for October and succeeding restricted shares prescribed in that paragraph pertaining to those specified restricted shares, and to specified share options prescribed in Article 54-2, paragraph (1) of the Corporation Tax Act as Amended for October and succeeding share options prescribed in that paragraph pertaining to those specified share options, for which a corporation adopts a resolution on their delivery (or, if no such resolution is adopted, makes their delivery) on or after October 1, 2017, and with regard to specified restricted shares prescribed in Article 54, paragraph (1) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 (limited to the amending provisions set forth in Article 1, item (iii), (b) of the Supplementary Provisions) (hereinafter referred to as the "Corporation Tax Act Before the October Changes" in this Article) and succeeding restricted shares prescribed in that paragraph pertaining to those specified restricted shares, and to share options prescribed in Article 54-2, paragraph (1) of the Corporation Tax Act Before the October Changes and succeeding share options prescribed in that paragraph pertaining to those share options, for which a corporation adopted a resolution on their delivery (or, if no such resolution was adopted, made their delivery) before that date, the provisions then in force continue to govern.
十月新法人税法第五十四条及び第五十四条の二の規定は、法人が平成二十九年十月一日以後にその交付に係る決議（当該決議が行われない場合には、その交付）をする十月新法人税法第五十四条第一項に規定する特定譲渡制限付株式及び当該特定譲渡制限付株式に係る同項に規定する承継譲渡制限付株式並びに十月新法人税法第五十四条の二第一項に規定する特定新株予約権及び当該特定新株予約権に係る同項に規定する承継新株予約権について適用し、法人が同日前にその交付に係る決議（当該決議が行われない場合には、その交付）をした第二条の規定（附則第一条第三号ロに掲げる改正規定に限る。）による改正前の法人税法（以下この条において「十月旧法人税法」という。）第五十四条第一項に規定する特定譲渡制限付株式及び当該特定譲渡制限付株式に係る同項に規定する承継譲渡制限付株式並びに十月旧法人税法第五十四条の二第一項に規定する新株予約権及び当該新株予約権に係る同項に規定する承継新株予約権については、なお従前の例による。
Supplementary Provisions, Article 16Transitional Measures Concerning Non-application of a Carryover of Losses for a Corporation Showing a Loss, etc. That Is Controlled by Specified Shareholders, etc.
第十六条（特定株主等によって支配された欠損等法人の欠損金の繰越しの不適用に関する経過措置）
The provisions of Article 57-2, paragraph (1) of the New Corporation Tax Act apply to a net operating loss prescribed in that paragraph that arose in each business year prior to the applicable business year prescribed in that paragraph in the case where a corporation comes, on or after the Effective Date, to have with another person a specified controlling interest prescribed in that paragraph held by that other person, and with regard to a net operating loss prescribed in Article 57-2, paragraph (1) of the Former Corporation Tax Act that arose in each business year prior to the applicable business year prescribed in that paragraph in the case where a corporation came, before the Effective Date, to have with another person a specified controlling interest prescribed in that paragraph held by that other person, the provisions then in force continue to govern.
Supplementary Provisions, Article 17Transitional Measures Concerning Exclusion of Losses on the Transfer, etc. of Assets of Corporations Showing a Loss, etc. Controlled by Specified Shareholders, etc. from Deductible Expenses
第十七条（特定株主等によって支配された欠損等法人の資産の譲渡等損失額の損金不算入に関する経過措置）
The provisions of Article 60-3, paragraph (1) of the New Corporation Tax Act apply to the amount of loss from transfer, etc. prescribed in that paragraph of specified assets prescribed in that paragraph in the case where the specified day on which a corporation became subject to control prescribed in that paragraph falls on or after the Effective Date, and with regard to the amount of loss from transfer, etc. prescribed in Article 60-3, paragraph (1) of the Former Corporation Tax Act of specified assets prescribed in that paragraph in the case where the specified day on which a corporation became subject to control prescribed in that paragraph fell before the Effective Date, the provisions then in force continue to govern.
Supplementary Provisions, Article 18Transitional Measures Concerning Exclusion of Losses on the Transfer, etc. Pertaining to Specified Assets from Deductible Expenses
第十八条（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 of the New Corporation Tax Act apply to the net operating loss on the transfer of specified assets prescribed in paragraph (1) of that Article of specified owned assets prescribed in paragraph (2), item (ii) of that Article in the case where a corporation comes, on or after the Effective Date, to have a controlling interest with a corporation having a controlling interest prescribed in paragraph (1) of that Article, and with regard to the net operating loss on the transfer of specified assets prescribed in Article 62-7, paragraph (1) of the Former Corporation Tax Act of specified owned assets prescribed in paragraph (2), item (ii) of that Article in the case where a corporation came, before the Effective Date, to have a controlling interest with a corporation having a controlling interest prescribed in paragraph (1) of that Article, the provisions then in force continue to govern.