Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条(施行期日)
This Act comes into effect on April 1, 2020; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
この法律は、令和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。
Omitted
略
the following provisions: April 1, 2022;
次に掲げる規定 令和四年四月一日
Omitted
略
the provisions of Article 3 (excluding the provisions in that Article amending Article 52, paragraph (1) of the Corporation Tax Act (excluding the part concerning item (i) of that paragraph) and amending Article 54, paragraph (1) of that Act), and the provisions of Articles 14 through 18, Articles 20 through 37, Article 139 (limited to the provisions amending Article 32, paragraph (5) of the Land-holding Tax Act (Act No. 69 of 1991)), Article 143, Article 150 (limited to the provisions amending Article 260-2, paragraph (16) of the Local Autonomy Act (Act No. 67 of 1947)), Articles 151 through 156, Articles 159 through 162, Article 163 (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)), Article 164, Article 165 and Article 167 of the Supplementary Provisions;
第三条の規定(同条中法人税法第五十二条第一項の改正規定(同項第一号に係る部分を除く。)及び同法第五十四条第一項の改正規定を除く。)並びに附則第十四条から第十八条まで、第二十条から第三十七条まで、第百三十九条(地価税法(平成三年法律第六十九号)第三十二条第五項の改正規定に限る。)、第百四十三条、第百五十条(地方自治法(昭和二十二年法律第六十七号)第二百六十条の二第十六項の改正規定に限る。)、第百五十一条から第百五十六条まで、第百五十九条から第百六十二条まで、第百六十三条(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。)、第百六十四条、第百六十五条及び第百六十七条の規定
Omitted
略
the provisions in Article 30 amending Article 28 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018) (excluding the part replacing "平成三十五年三月三十一日" (March 31 of the 35th year of Heisei) with "令和五年三月三十一日" (March 31 of the 5th year of Reiwa) in paragraph (1) of that Article and the part concerning paragraph (2), item (ii) of that Article), the provisions amending Article 44 of the Supplementary Provisions of that Act (excluding the part concerning paragraph (1) of that Article (excluding the part replacing "paragraph (6)" with "paragraph (7)") and the part concerning paragraph (3) of that Article) and the provisions amending Article 89, paragraph (5) of the Supplementary Provisions of that Act, and the provisions of Article 138, paragraphs (1) through (4) of the Supplementary Provisions;
第三十条中所得税法等の一部を改正する法律(平成三十年法律第七号)附則第二十八条の改正規定(同条第一項中「平成三十五年三月三十一日」を「令和五年三月三十一日」に改める部分及び同条第二項第二号に係る部分を除く。)、同法附則第四十四条の改正規定(同条第一項に係る部分(「第六項」を「第七項」に改める部分を除く。)及び同条第三項に係る部分を除く。)及び同法附則第八十九条第五項の改正規定並びに附則第百三十八条第一項から第四項までの規定
Omitted
略
the provisions amending Article 54, paragraph (1) of the Corporation Tax Act in Article 3 and the provisions of Article 19 of the Supplementary Provisions: the date on which the Act Partially Amending the Companies Act (Act No. 70 of 2019) comes into effect;
第三条中法人税法第五十四条第一項の改正規定及び附則第十九条の規定 会社法の一部を改正する法律(令和元年法律第七十号)の施行の日
Supplementary Provisions, Article 14Principles for Transitional Measures Accompanying the Revision of the Consolidated Tax Payment System
第十四条(連結納税制度の改正に伴う経過措置の原則)
Unless otherwise provided for, the provisions of the Corporation Tax Act as amended by the provisions of Article 3 (limited to the amending provisions set forth in Article 1, item (v), (b) of the Supplementary Provisions; the same applies hereinafter in this paragraph) (hereinafter referred to as "the New Corporation Tax Act"), the Local Corporation Tax Act as amended by the provisions of Article 4 (limited to the amending provisions set forth in (c) of that item; the same applies in the following paragraph) (hereinafter referred to as "the New Local Corporation Tax Law"), the Act on General Rules for National Taxes as amended by the provisions of Article 13 (limited to the amending provisions set forth in (f) of that item; the same applies in the following paragraph), the National Tax Collection Act as amended by the provisions of Article 14 (limited to the amending provisions set forth in (g) of that item; the same applies in the following paragraph), the Act on Special Measures Concerning Taxation as amended by the provisions of Article 16 (hereinafter referred to as the "Act on Special Measures Concerning Taxation as Amended for 2022"), the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers as amended by the provisions of Article 21, the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake as amended by the provisions of Article 23 (hereinafter referred to as the "Earthquake Tax Special Provisions Law as Amended for 2022") and the Act Partially Amending the Income Tax Act, etc. as amended by the provisions of Article 30 (limited to the amending provisions set forth in (t) of that item; the same applies in the following paragraph) apply to corporation tax on income for business years of corporations (including associations or foundations without juridical personality; the same applies in the following paragraph and Article 22 of the Supplementary Provisions) that begin on or after April 1, 2022 (excluding business years of a consolidated subsidiary corporation prescribed in Article 2, item (xii)-7 of the Corporation Tax Act prior to the amendment by the provisions of Article 3 (hereinafter referred to as "the Former Corporation Tax Act") (hereinafter referred to as a "consolidated subsidiary corporation" through Article 32 of the Supplementary Provisions) whose consolidated parent corporation business year (meaning a consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Former Corporation Tax Act; the same applies hereinafter through Article 32 of the Supplementary Provisions) began before that date (hereinafter referred to as a "former business year" in this Article)) and to local corporation tax on the base corporation tax amount for taxable business years that begin on or after that date (excluding former business years).
別段の定めがあるものを除き、第三条の規定(附則第一条第五号ロに掲げる改正規定に限る。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。)、第四条の規定(同号ハに掲げる改正規定に限る。次項において同じ。)による改正後の地方法人税法(以下「新地方法人税法」という。)、第十三条の規定(同号ヘに掲げる改正規定に限る。次項において同じ。)による改正後の国税通則法、第十四条の規定(同号トに掲げる改正規定に限る。次項において同じ。)による改正後の国税徴収法、第十六条の規定による改正後の租税特別措置法(以下「四年新措置法」という。)、第二十一条の規定による改正後の電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律、第二十三条の規定による改正後の東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律(以下「四年新震災特例法」という。)及び第三十条の規定(同号ネに掲げる改正規定に限る。次項において同じ。)による改正後の所得税法等の一部を改正する法律の規定は、法人(人格のない社団等を含む。次項及び附則第二十二条において同じ。)の令和四年四月一日以後に開始する事業年度(第三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。)第二条第十二号の七に規定する連結子法人(以下附則第三十二条までにおいて「連結子法人」という。)の連結親法人事業年度(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をいう。以下附則第三十二条までにおいて同じ。)が同日前に開始した事業年度(以下この条において「旧事業年度」という。)を除く。)の所得に対する法人税及び同日以後に開始する課税事業年度(旧事業年度を除く。)の基準法人税額に対する地方法人税について適用する。
Unless otherwise provided for, with regard to corporation tax on income for business years of corporations that began before April 1, 2022 (including former business years), corporation tax on consolidated income (meaning consolidated income prescribed in Article 2, item (xviii)-4 of the Former Corporation Tax Act; the same applies hereinafter through Article 35 of the Supplementary Provisions) for consolidated business years (meaning consolidated business years prescribed in Article 15-2, paragraph (1) of the Former Corporation Tax Act; the same applies hereinafter through Article 37 of the Supplementary Provisions) of consolidated corporations (meaning consolidated corporations prescribed in Article 2, item (xii)-7-2 of the Former Corporation Tax Act; the same applies hereinafter through Article 35 of the Supplementary Provisions) whose consolidated parent corporation business year began before that date, and local corporation tax on the base corporation tax amount for taxable business years of corporations that began before that date (including former business years), the provisions of the Former Corporation Tax Act, the Local Corporation Tax Act prior to the amendment by the provisions of Article 4 (hereinafter referred to as "the Former Local Corporation Tax Law"), the Act on General Rules for National Taxes prior to the amendment by the provisions of Article 13, the National Tax Collection Act prior to the amendment by the provisions of Article 14, the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 16 (hereinafter referred to as the "Act on Special Measures Concerning Taxation Before the 2022 Changes"), the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity prior to the amendment by the provisions of Article 17 (limited to the amending provisions set forth in Article 1, item (v), (j) of the Supplementary Provisions), the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. prior to the amendment by the provisions of Article 18 (limited to the amending provisions set forth in (k) of that item), the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers prior to the amendment by the provisions of Article 21, the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake prior to the amendment by the provisions of Article 23 (hereinafter referred to as the "Earthquake Tax Special Provisions Law Before the 2022 Changes") and the Act Partially Amending the Income Tax Act, etc. prior to the amendment by the provisions of Article 30 remain in force.
別段の定めがあるものを除き、法人の令和四年四月一日前に開始した事業年度(旧事業年度を含む。)の所得に対する法人税及び連結法人(旧法人税法第二条第十二号の七の二に規定する連結法人をいう。以下附則第三十五条までにおいて同じ。)の連結親法人事業年度が同日前に開始した連結事業年度(旧法人税法第十五条の二第一項に規定する連結事業年度をいう。以下附則第三十七条までにおいて同じ。)の連結所得(旧法人税法第二条第十八号の四に規定する連結所得をいう。以下附則第三十五条までにおいて同じ。)に対する法人税並びに法人の同日前に開始した課税事業年度(旧事業年度を含む。)の基準法人税額に対する地方法人税については、旧法人税法、第四条の規定による改正前の地方法人税法(以下「旧地方法人税法」という。)、第十三条の規定による改正前の国税通則法、第十四条の規定による改正前の国税徴収法、第十六条の規定による改正前の租税特別措置法(以下「四年旧措置法」という。)、第十七条の規定(附則第一条第五号ヌに掲げる改正規定に限る。)による改正前の外国居住者等の所得に対する相互主義による所得税等の非課税等に関する法律、第十八条の規定(同号ルに掲げる改正規定に限る。)による改正前の租税条約等の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律、第二十一条の規定による改正前の電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律、第二十三条の規定による改正前の東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律(以下「四年旧震災特例法」という。)及び第三十条の規定による改正前の所得税法等の一部を改正する法律の規定は、なおその効力を有する。
Supplementary Provisions, Article 15Transitional Measures Concerning Applications for Approval of Consolidated Tax Payment
第十五条(連結納税の承認の申請に関する経過措置)
An application referred to in Article 4-3, paragraph (1) of the Former Corporation Tax Act that was made before April 1, 2022, for which neither the approval referred to in Article 4-2 of the Former Corporation Tax Act nor the disposition denying the application referred to in Article 4-3, paragraph (2) of the Former Corporation Tax Act has been made at the time this Act (limited to the amending provisions set forth in Article 1, item (v) of the Supplementary Provisions) comes into effect, is deemed to be an application referred to in Article 64-9, paragraph (2) of the New Corporation Tax Act, except in the case where the provisions of the following paragraph apply.
令和四年四月一日前にされた旧法人税法第四条の三第一項の申請であって、この法律(附則第一条第五号に掲げる改正規定に限る。)の施行の際、旧法人税法第四条の二の承認又は旧法人税法第四条の三第二項の却下の処分がされていないものは、次項の規定の適用がある場合を除き、新法人税法第六十四条の九第二項の申請とみなす。
With regard to the approval referred to in Article 4-2 of the Former Corporation Tax Act for a domestic corporation referred to in Article 4-3, paragraph (6) of the Former Corporation Tax Act and another domestic corporation referred to in paragraph (8) of that Article (limited to a corporation set forth in paragraph (9), item (ii) of that Article) in the case where the special consolidated application year prescribed in paragraph (6) of that Article of that domestic corporation is a business year that began before April 1, 2022, for another domestic corporation referred to in paragraph (10) of that Article in the case where the day on which that other domestic corporation came to have the full controlling interest prescribed in that paragraph is a day within the period of a consolidated parent corporation business year that began before April 1, 2022, and for another domestic corporation referred to in paragraph (11) of that Article (limited to a corporation set forth in item (ii) of that paragraph) in the case where the day specified in that item for that other domestic corporation is a day within the period of a special consolidated application year prescribed in paragraph (6) of that Article that began before April 1, 2022, the provisions then in force continue to govern. In this case, the business year of those other domestic corporations containing the day preceding the day on which that approval takes effect (limited to a business year that begins on or after April 1, 2022) is deemed to be a former business year prescribed in paragraph (1) of the preceding Article, and the provisions of Article 61-12 of the Former Corporation Tax Act and other provisions specified by Cabinet Order apply.
旧法人税法第四条の三第六項の内国法人の同項に規定する連結申請特例年度が令和四年四月一日前に開始した事業年度である場合における当該内国法人及び同条第八項の他の内国法人(同条第九項第二号に掲げる法人に限る。)、同条第十項の他の内国法人の同項に規定する完全支配関係を有することとなった日が同月一日前に開始した連結親法人事業年度の期間内の日である場合における当該他の内国法人並びに同条第十一項の他の内国法人(同項第二号に掲げる法人に限る。)の同号に定める日が同月一日前に開始した同条第六項に規定する連結申請特例年度の期間内の日である場合における当該他の内国法人に対する旧法人税法第四条の二の承認については、なお従前の例による。この場合において、これらの他の内国法人のその承認の効力が生ずる日の前日の属する事業年度(同月一日以後に開始するものに限る。)は、前条第一項に規定する旧事業年度とみなして、旧法人税法第六十一条の十二の規定その他政令で定める規定を適用する。
Supplementary Provisions, Article 16Transitional Measures Concerning Rescission, etc. of Approval of Consolidated Tax Payment
第十六条(連結納税の承認の取消し等に関する経過措置)
With regard to the rescission of the approval referred to in Article 4-2 of the Former Corporation Tax Act for a consolidated corporation whose consolidated parent corporation business year that began before April 1, 2022 has not ended, in the case where any of the facts set forth in the items of Article 4-5, paragraph (1) of the Former Corporation Tax Act exists with regard to that consolidated corporation, the provisions then in force continue to govern.
With regard to the rescission of the approval referred to in Article 4-2 of the Former Corporation Tax Act in the case where any of the following facts has occurred, the provisions then in force continue to govern:
次に掲げる事実が生じた場合における旧法人税法第四条の二の承認の取消しについては、なお従前の例による。
the arising, between a consolidated parent corporation (meaning a consolidated parent corporation prescribed in Article 2, item (xii)-6-7 of the Former Corporation Tax Act; the same applies hereinafter through Article 37 of the Supplementary Provisions) whose consolidated parent corporation business year that began before April 1, 2022 has not ended and a domestic corporation (limited to an ordinary corporation or a cooperative, etc.), of a full controlling interest held by that domestic corporation (limited to the relationship specified by Cabinet Order prescribed in Article 4-2 of the Former Corporation Tax Act; the same applies in item (vii));
a consolidated parent corporation whose consolidated parent corporation business year that began before April 1, 2022 has not ended having come to have no consolidated subsidiary corporations, as a result of which the consolidated corporations have come to consist of that consolidated parent corporation alone;
the dissolution of a consolidated parent corporation whose consolidated parent corporation business year that began before April 1, 2022 has not ended;
the dissolution (limited to dissolution due to a merger or an order commencing bankruptcy proceedings) or the determination of residual assets of a consolidated subsidiary corporation whose consolidated parent corporation business year that began before April 1, 2022 has not ended;
a consolidated subsidiary corporation whose consolidated parent corporation business year that began before April 1, 2022 has not ended having ceased to have a consolidated full controlling interest held by the consolidated parent corporation (meaning a consolidated full controlling interest prescribed in Article 2, item (xii)-7-7 of the Former Corporation Tax Act; the same applies hereinafter through Article 35 of the Supplementary Provisions) with that consolidated parent corporation (excluding a case attributable to the facts set forth in item (i), the preceding two items, the following item or item (vii));
a consolidated parent corporation whose consolidated parent corporation business year that began before April 1, 2022 has not ended having come to fall under a public interest corporation, etc.;
in the case where there is, between a consolidated parent corporation whose consolidated parent corporation business year that began before April 1, 2022 has not ended and a domestic corporation (limited to a public interest corporation, etc.), a full controlling interest held by that domestic corporation, that domestic corporation having come to fall under an ordinary corporation or a cooperative, etc.
With regard to the approval referred to in Article 4-5, paragraph (3) of the Former Corporation Tax Act for a consolidated corporation whose consolidated parent corporation business year that began before April 1, 2022 has not ended, the provisions then in force continue to govern.
Supplementary Provisions, Article 17Transitional Measures Concerning Deemed Business Years
第十七条(みなし事業年度に関する経過措置)
The provisions of Article 14, paragraph (1) of the New Corporation Tax Act (limited to the portion pertaining to items (i), (ii), (v) and (vi)) apply to the business years of the corporations referred to in that paragraph in the case where the day specified in those items is a day within the period of a business year that begins on or after April 1, 2022 (for a consolidated subsidiary corporation, excluding the period of a consolidated parent corporation business year that began before that date).
With regard to the business years of the corporations referred to in Article 14, paragraph (1) of the Former Corporation Tax Act in the case where the day specified in the following items according to the category of facts set forth in the respective items is a day within the period of a business year that began before April 1, 2022 (for a consolidated subsidiary corporation, including the period of a consolidated parent corporation business year that began before that date), the provisions then in force continue to govern:
dissolution referred to in Article 14, paragraph (1), item (i) of the Former Corporation Tax Act: the date of that dissolution;
旧法人税法第十四条第一項第一号の解散 その解散の日
a merger referred to in Article 14, paragraph (1), item (ii) of the Former Corporation Tax Act: the day preceding the date of that merger;
旧法人税法第十四条第一項第二号の合併 その合併の日の前日
the commencement of the first consolidated parent corporation business year set forth in Article 14, paragraph (1), item (iii) of the Former Corporation Tax Act: the day before the day of that commencement;
旧法人税法第十四条第一項第三号の最初連結親法人事業年度の開始 その開始の日の前日
the first day and the last day of a business year of a consolidated subsidiary corporation set forth in Article 14, paragraph (1), item (iv) of the Former Corporation Tax Act not being, respectively, the first day and the last day of the consolidated parent corporation business year that includes that first day: the day before that first day;
旧法人税法第十四条第一項第四号の連結子法人の事業年度開始の日及び終了の日がそれぞれ当該開始の日の属する連結親法人事業年度開始の日及び終了の日でないこと 当該開始の日の前日
the filing of the application form set forth in Article 14, paragraph (1), item (v) of the Former Corporation Tax Act: the day before the first day of the special business year for consolidated application set forth in that item;
旧法人税法第十四条第一項第五号の申請書の提出 同号の連結申請特例年度開始の日の前日
coming to have the full controlling interest set forth in Article 14, paragraph (1), item (vi) of the Former Corporation Tax Act: the day before the first day of the consolidated parent corporation business year set forth in that item;
旧法人税法第十四条第一項第六号の完全支配関係を有することとなったこと 同号の連結親法人事業年度開始の日の前日
coming to have the full controlling interest set forth in Article 14, paragraph (1), item (vii) of the Former Corporation Tax Act: the day before the first day of the special business year for consolidated application set forth in that item;
旧法人税法第十四条第一項第七号の完全支配関係を有することとなったこと 同号の連結申請特例年度開始の日の前日
ceasing to have the consolidated full controlling interest set forth in Article 14, paragraph (1), item (viii) of the Former Corporation Tax Act: the day before the date of withdrawal set forth in that item;
旧法人税法第十四条第一項第八号の連結完全支配関係を有しなくなったこと 同号の離脱日の前日
the order commencing bankruptcy proceedings set forth in Article 14, paragraph (1), item (ix) of the Former Corporation Tax Act: the day of that order commencing bankruptcy proceedings;
旧法人税法第十四条第一項第九号の破産手続開始の決定 その破産手続開始の決定の日
the merger or the determination of residual assets set forth in Article 14, paragraph (1), item (x) of the Former Corporation Tax Act: the day before the day of the merger or the day of the determination of residual assets;
旧法人税法第十四条第一項第十号の合併又は残余財産の確定 その合併の日の前日又は残余財産の確定の日
coming to have the full controlling interest set forth in Article 14, paragraph (1), item (xi) of the Former Corporation Tax Act: the day before the date of control set forth in that item;
旧法人税法第十四条第一項第十一号の完全支配関係を有することとなったこと 同号の支配日の前日
the dissolution set forth in Article 14, paragraph (1), item (xii) of the Former Corporation Tax Act: the day of the dissolution;
旧法人税法第十四条第一項第十二号の解散 その解散の日
the merger set forth in Article 14, paragraph (1), item (xiii) of the Former Corporation Tax Act: the day before the day of the merger;
旧法人税法第十四条第一項第十三号の合併 その合併の日の前日
ceasing to have any consolidated subsidiary corporation as set forth in Article 14, paragraph (1), item (xiv) of the Former Corporation Tax Act: the day before the date of withdrawal set forth in that item;
旧法人税法第十四条第一項第十四号の連結子法人がなくなったこと 同号の離脱日の前日
coming to fall under the category of a public interest corporation, etc. as set forth in Article 14, paragraph (1), item (xv) of the Former Corporation Tax Act: the day before the day on which it came to fall under that category;
旧法人税法第十四条第一項第十五号の公益法人等に該当することとなったこと その該当することとなった日の前日
coming to fall under the category of an ordinary corporation or a cooperative, etc. as set forth in Article 14, paragraph (1), item (xvi) of the Former Corporation Tax Act: the day before the day on which it came to fall under that category;
having the approval revoked as set forth in Article 14, paragraph (1), item (xvii) of the Former Corporation Tax Act: the day before the date of revocation set forth in that item;
旧法人税法第十四条第一項第十七号の承認を取り消されたこと 同号の取消日の前日
receiving the approval set forth in Article 14, paragraph (1), item (xviii) of the Former Corporation Tax Act: the last day of the consolidated parent corporation business year that includes the day on which the approval was received;
旧法人税法第十四条第一項第十八号の承認を受けたこと その承認を受けた日の属する連結親法人事業年度終了の日
the determination of residual assets set forth in Article 14, paragraph (1), item (xxi) of the Former Corporation Tax Act: the day of the determination of residual assets;
旧法人税法第十四条第一項第二十一号の残余財産の確定 その残余財産の確定の日
the continuation set forth in Article 14, paragraph (1), item (xxii) of the Former Corporation Tax Act: the day before the day of the continuation.
旧法人税法第十四条第一項第二十二号の継続 その継続の日の前日
The provisions of Article 14, paragraph (2) of the New Corporation Tax Act apply to a business year of a domestic corporation set forth in Article 14, paragraph (2) of the New Corporation Tax Act whose approval under Article 64-9, paragraph (1) of the New Corporation Tax Act ceases to be effective on or after April 1, 2022.
新法人税法第十四条第二項の規定は、令和四年四月一日以後に新法人税法第六十四条の九第一項の規定による承認が効力を失う新法人税法第十四条第二項の内国法人の事業年度について適用する。
The provisions of Article 14, paragraph (3) of the New Corporation Tax Act apply to a business year of a group tax sharing subsidiary corporation that has a group tax sharing full controlling interest with a group tax sharing parent corporation at the start or at the end of a business year of the group tax sharing parent corporation that begins on or after April 1, 2022.
新法人税法第十四条第三項の規定は、通算親法人の令和四年四月一日以後に開始する事業年度開始の時又は終了の時に当該通算親法人との間に通算完全支配関係がある通算子法人の事業年度について適用する。
The provisions of Article 14, paragraphs (4) through (6) and paragraph (8) of the New Corporation Tax Act apply to a business year of a domestic corporation set forth in paragraph (4) of that Article or of a domestic corporation listed in any of the items of paragraph (5) of that Article, in the case where the day specified in any of the items of paragraph (4) or any of the items of paragraph (5) of that Article is a day within the period of a business year of the group tax sharing parent corporation or of the parent corporation prescribed in item (i) of that paragraph that begins on or after April 1, 2022.
The provisions of Article 14, paragraph (7) of the New Corporation Tax Act apply to a period prescribed in that paragraph that begins on or after April 1, 2022.
新法人税法第十四条第七項の規定は、令和四年四月一日以後に開始する同項に規定する期間について適用する。
Supplementary Provisions, Article 18Transitional Measures for Exclusion of Refunds from Gross Profits
第十八条(還付金等の益金不算入に関する経過措置)
With regard to the application of the provisions of Article 26, paragraph (3) of the New Corporation Tax Act, the applicable business year prescribed in that paragraph is to include a consolidated business year for which the provisions of Article 81-15, paragraphs (1) through (3) of the Former Corporation Tax Act were applied.
新法人税法第二十六条第三項の規定の適用については、同項に規定する適用事業年度には、旧法人税法第八十一条の十五第一項から第三項までの規定の適用を受けた連結事業年度を含むものとする。
Supplementary Provisions, Article 19Transitional Measures for Special Provisions on the Business Year for Vesting Expenses in Exchange for Restricted Shares
第十九条(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に関する経過措置)
The provisions of Article 54, paragraph (1) of the Corporation Tax Act as amended by Article 3 apply to specified restricted shares prescribed in that paragraph for which a corporation makes a resolution on their delivery (or, if no such resolution is made, delivers them) on or after the date specified in Article 1, item (vii) of the Supplementary Provisions, and to succeeding restricted shares prescribed in that paragraph pertaining to those specified restricted shares; with regard to specified restricted shares prescribed in Article 54, paragraph (1) of the Corporation Tax Act prior to the amendment by Article 3 for which a corporation made a resolution on their delivery (or, if no such resolution was made, delivered them) before that date, and to succeeding restricted shares prescribed in that paragraph pertaining to those specified restricted shares, the provisions then in force continue to govern.
第三条の規定による改正後の法人税法第五十四条第一項の規定は、法人が附則第一条第七号に定める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)をする同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)をした第三条の規定による改正前の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については、なお従前の例による。
Supplementary Provisions, Article 20Transitional Measures for Carryover of Losses
第二十条(欠損金の繰越しに関する経過措置)
In the case where the approval under Article 4-2 of the Former Corporation Tax Act of a domestic corporation has been revoked pursuant to the provisions of Article 4-5, paragraph (2) of the Former Corporation Tax Act (including the case where the approval under Article 4-2 of the Former Corporation Tax Act has been revoked as governed by the provisions then in force pursuant to the provisions of Article 16, paragraph (2) of the Supplementary Provisions; referred to as the "case of revocation of approval" in this paragraph), where it has received the approval under Article 4-5, paragraph (3) of the Former Corporation Tax Act (including the case where it has received the approval under Article 4-5, paragraph (3) of the Former Corporation Tax Act as governed by the provisions then in force pursuant to the provisions of Article 16, paragraph (3) of the Supplementary Provisions; referred to as the "case of approval of withdrawal" in this paragraph), or where the provisions of Article 29, paragraph (1) or (2) of the Supplementary Provisions have been applied to it (referred to as the "case where consolidated tax payment ends" in this paragraph), if there is any individually attributed consolidated deficit of the domestic corporation (meaning an individually attributed consolidated deficit prescribed in Article 81-9, paragraph (6) of the Former Corporation Tax Act; the same applies in this Article and the following Article) that arose in any consolidated business year that began within ten years before the first day of the business year that includes the day following the last day of the final consolidated business year in that case of revocation of approval, that case of approval of withdrawal or that case where consolidated tax payment ends, then, with regard to the application of the provisions of Article 57, paragraph (1) of the New Corporation Tax Act, that individually attributed consolidated deficit is deemed to be a net operating loss that arose in the business year of the domestic corporation that includes the first day of the consolidated business year in which that individually attributed consolidated deficit arose (or, if the provisions of Article 29, paragraph (1) of the Supplementary Provisions have been applied, the last day of that consolidated business year).
内国法人が、旧法人税法第四条の五第二項の規定により旧法人税法第四条の二の承認を取り消された場合(附則第十六条第二項の規定によりなお従前の例により旧法人税法第四条の二の承認を取り消された場合を含む。以下この項において「承認の取消しの場合」という。)、旧法人税法第四条の五第三項の承認を受けた場合(附則第十六条第三項の規定によりなお従前の例により旧法人税法第四条の五第三項の承認を受けた場合を含む。以下この項において「取りやめの承認の場合」という。)又は附則第二十九条第一項若しくは第二項の規定の適用を受けた場合(以下この項において「連結納税終了の場合」という。)において、当該承認の取消しの場合、当該取りやめの承認の場合又は当該連結納税終了の場合の最終の連結事業年度終了の日の翌日の属する事業年度開始の日前十年以内に開始した各連結事業年度において生じた当該内国法人の連結欠損金個別帰属額(旧法人税法第八十一条の九第六項に規定する連結欠損金個別帰属額をいう。以下この条及び次条において同じ。)があるときは、新法人税法第五十七条第一項の規定の適用については、当該連結欠損金個別帰属額は、当該連結欠損金個別帰属額が生じた連結事業年度開始の日(附則第二十九条第一項の規定の適用を受けた場合には、当該連結事業年度終了の日)の属する当該内国法人の事業年度において生じた欠損金額とみなす。
In the case where the acquired corporation in a qualified merger set forth in Article 57, paragraph (2) of the New Corporation Tax Act is a consolidated corporation (limited, in the case of a consolidated subsidiary corporation, to one that carries out, on the day following the last day of a consolidated business year, a qualified merger in which that consolidated subsidiary corporation is the acquired corporation), or where the other domestic corporation for which the determination of residual assets set forth in that paragraph has been made is a consolidated corporation (limited to a consolidated subsidiary corporation for which the determination of residual assets was made on the last day of a consolidated business year of that consolidated corporation), the provisions of Article 57, paragraphs (2) and (3) of the New Corporation Tax Act apply by deeming the individually attributed consolidated deficit that arose in each consolidated business year of the acquired corporation or the other domestic corporation that began within 10 years before the day of that qualified merger, or that began within 10 years before the day following the day of that determination of residual assets, to be a net operating loss that arose in a business year within the preceding 10 years prescribed in that paragraph, by deeming a consolidated tax return (meaning a consolidated tax return prescribed in Article 2, item (xxxii) of the Former Corporation Tax Act; the same applies in Article 33 and Article 35, paragraph (2) of the Supplementary Provisions) to be a Final Return that is a Blue Return, and by deeming the consolidated business year in which that individually attributed consolidated deficit arose to be a business year of the acquired corporation or the other domestic corporation.
新法人税法第五十七条第二項の適格合併に係る被合併法人が連結法人(連結子法人にあっては、連結事業年度終了の日の翌日に当該連結子法人を被合併法人とする適格合併を行うものに限る。)である場合又は同項の残余財産が確定した他の内国法人が連結法人(当該連結法人の連結事業年度終了の日に残余財産が確定した連結子法人に限る。)である場合には、当該被合併法人又は他の内国法人の当該適格合併の日前十年以内に開始し、又は当該残余財産の確定の日の翌日前十年以内に開始した各連結事業年度において生じた連結欠損金個別帰属額を同項に規定する前十年内事業年度において生じた欠損金額と、連結確定申告書(旧法人税法第二条第三十二号に規定する連結確定申告書をいう。附則第三十三条及び第三十五条第二項において同じ。)を青色申告書である確定申告書と、当該連結欠損金個別帰属額が生じた連結事業年度を当該被合併法人又は他の内国法人の事業年度とみなして、新法人税法第五十七条第二項及び第三項の規定を適用する。
In the case prescribed in the preceding paragraph, when a consolidated corporation that becomes an acquired corporation involved in a qualified merger set forth in the paragraph or another domestic corporation whose residual assets have been determined shows any net operating loss that arose in each business year prior to each consolidated business year, as prescribed in the paragraph, that falls under a business year within preceding ten years as prescribed in Article 57, paragraph (2) of the New Corporation Tax Act, the provisions of the paragraph do not apply to the net operating loss.
With regard to the application of the provisions of Article 57, paragraph (1) of the New Corporation Tax Act in each business year after the final consolidated business year in the case where a domestic corporation set forth in Article 57, paragraph (1) of the New Corporation Tax Act, after the last day of the first consolidated business year prescribed in Article 15-2, paragraph (1) of the Former Corporation Tax Act, has had the approval under Article 4-2 of the Former Corporation Tax Act revoked pursuant to the provisions of Article 4-5, paragraph (1) or (2) of the Former Corporation Tax Act (including the case where it has had the approval under Article 4-2 of the Former Corporation Tax Act revoked as governed by the provisions then in force pursuant to the provisions of Article 16, paragraph (1) or (2) of the Supplementary Provisions), has received the approval under Article 4-5, paragraph (3) of the Former Corporation Tax Act (including the case where it has received the approval under Article 4-5, paragraph (3) of the Former Corporation Tax Act as governed by the provisions then in force pursuant to the provisions of Article 16, paragraph (3) of the Supplementary Provisions), or has had the provisions of Article 29, paragraph (1) or (2) of the Supplementary Provisions applied, the net operating losses that arose in each business year prior to that consolidated business year (including those deemed, in each such business year, to be net operating losses that arose in a business year prior to each such business year pursuant to the provisions of Article 57, paragraph (2) or (6) of the Former Corporation Tax Act) are deemed not to exist.
新法人税法第五十七条第一項の内国法人が旧法人税法第十五条の二第一項に規定する最初連結事業年度終了の日後に旧法人税法第四条の五第一項若しくは第二項の規定により旧法人税法第四条の二の承認を取り消された場合(附則第十六条第一項又は第二項の規定によりなお従前の例により旧法人税法第四条の二の承認を取り消された場合を含む。)、旧法人税法第四条の五第三項の承認を受けた場合(附則第十六条第三項の規定によりなお従前の例により旧法人税法第四条の五第三項の承認を受けた場合を含む。)又は附則第二十九条第一項若しくは第二項の規定の適用を受けた場合の最終の連結事業年度後の各事業年度における新法人税法第五十七条第一項の規定の適用については、当該連結事業年度前の各事業年度において生じた欠損金額(当該各事業年度において旧法人税法第五十七条第二項又は第六項の規定により当該各事業年度前の各事業年度において生じた欠損金額とみなされたものを含む。)は、ないものとする。
With regard to the application of the provisions of Article 57 of the New Corporation Tax Act in the case where the provisions of paragraph (1) or the preceding paragraph apply, the phrase "of this paragraph" in paragraph (2) of that Article is deemed to be replaced with "of this paragraph or Article 20, paragraph (1) (Transitional Measures for Carryover of Losses) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; referred to as the '2020 Income Tax Act Amendment' in this Article)", the phrase "第九項又は" (paragraph 9 or) with "第九項若しくは" (paragraph 9 or, joining a smaller group of alternatives), and the phrase "Article 58, paragraph (1) (Special Provisions for Losses in Business Years for Which No Blue Return Was Filed)" with "Article 58, paragraph (1) (Special Provisions for Losses in Business Years for Which No Blue Return Was Filed) or Article 20, paragraph (4) of the Supplementary Provisions of the 2020 Income Tax Act Amendment"; the phrase "(including those deemed to be net operating losses of the domestic corporation pursuant to the provisions of paragraph (2)" in paragraph (4) of that Article is deemed to be replaced with "(including those deemed to be net operating losses of the domestic corporation pursuant to the provisions of paragraph (2) or Article 20, paragraph (1) of the Supplementary Provisions of the 2020 Income Tax Act Amendment", and the phrase "or Article 58, paragraph (1)" with "or Article 58, paragraph (1), or Article 20, paragraph (4) of the Supplementary Provisions of the 2020 Income Tax Act Amendment"; the phrase "paragraph (2)" in paragraph (6) and paragraph (7), item (i) of that Article is deemed to be replaced with "paragraph (2) or Article 20, paragraph (1) of the Supplementary Provisions of the 2020 Income Tax Act Amendment"; the phrase "paragraph (2)" in paragraph (8), item (i) of that Article is deemed to be replaced with "paragraph (2) or Article 20, paragraph (1) of the Supplementary Provisions of the 2020 Income Tax Act Amendment", and the phrase "or Article 58, paragraph (1)" with "or Article 58, paragraph (1), or Article 20, paragraph (4) of the Supplementary Provisions of the 2020 Income Tax Act Amendment"; and the phrase "paragraph (2)" in paragraph (9) of that Article is deemed to be replaced with "paragraph (2) or Article 20, paragraph (1) of the Supplementary Provisions of the 2020 Income Tax Act Amendment".
第一項又は前項の規定の適用がある場合における新法人税法第五十七条の規定の適用については、同条第二項中「この項の」とあるのは「この項又は所得税法等の一部を改正する法律(令和二年法律第八号。以下この条において「令和二年改正法」という。)附則第二十条第一項(欠損金の繰越しに関する経過措置)の」と、「第九項又は」とあるのは「第九項若しくは」と、「)の規定」とあるのは「)又は令和二年改正法附則第二十条第四項の規定」と、同条第四項中「(第二項」とあるのは「(第二項又は令和二年改正法附則第二十条第一項」と、「又は第五十八条第一項」とあるのは「若しくは第五十八条第一項又は令和二年改正法附則第二十条第四項」と、同条第六項及び第七項第一号中「第二項」とあるのは「第二項又は令和二年改正法附則第二十条第一項」と、同条第八項第一号中「第二項」とあるのは「第二項又は令和二年改正法附則第二十条第一項」と、「又は第五十八条第一項」とあるのは「若しくは第五十八条第一項又は令和二年改正法附則第二十条第四項」と、同条第九項中「第二項」とあるのは「第二項又は令和二年改正法附則第二十条第一項」とする。
The provisions of paragraph (1) of Article 57 of the New Corporation Tax Act concerning an amount deemed to be a net operating loss of a domestic corporation pursuant to the provisions of paragraph (1), or an amount deemed to be a net operating loss of a domestic corporation pursuant to the provisions of Article 57, paragraph (2) of the New Corporation Tax Act as applied with the deeming under paragraph (2), apply only in the case where that domestic corporation has filed a Final Return for the business year that includes the day following the last day of the final consolidated business year set forth in paragraph (1), or for the business year of the merger, etc. prescribed in paragraph (2) of that Article as applied with the deeming under paragraph (2), and has subsequently filed Final Returns continuously, and where it keeps the books and documents pertaining to the business year in which the amount deemed to be a net operating loss arose as specified by Ministry of Finance Order prescribed in Article 57, paragraph (10) of the Former Corporation Tax Act.
In the case where the provisions of Article 29, paragraph (1) or (2) of the Supplementary Provisions have been applied to a domestic corporation, if there is any individually attributed consolidated deficit of the domestic corporation that arose in any consolidated business year that began within nine years before the first day of the business year that includes the day following the last day of the final consolidated business year (limited to a consolidated business year that began before April 1, 2018), then, with regard to the application of the provisions of Article 57, paragraph (1) of the Corporation Tax Act prior to the amendment by Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015) (referred to as the "2015 Former Corporation Tax Act" in the provisions up to Article 22 of the Supplementary Provisions) in the case where the provisions then in force continue to govern pursuant to the provisions of Article 27, paragraph (1) of the Supplementary Provisions of that Act, that individually attributed consolidated deficit is deemed to be a net operating loss that arose in the business year of the domestic corporation that includes the last day of the consolidated business year in which that individually attributed consolidated deficit arose (or, if the provisions of Article 29, paragraph (2) of the Supplementary Provisions have been applied, the first day of that consolidated business year).
内国法人が、附則第二十九条第一項又は第二項の規定の適用を受けた場合において、最終の連結事業年度終了の日の翌日の属する事業年度開始の日前九年以内に開始した各連結事業年度(平成三十年四月一日前に開始した連結事業年度に限る。)において生じた当該内国法人の連結欠損金個別帰属額があるときは、所得税法等の一部を改正する法律(平成二十七年法律第九号)附則第二十七条第一項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同法第二条の規定による改正前の法人税法(以下附則第二十二条までにおいて「平成二十七年旧法人税法」という。)第五十七条第一項の規定の適用については、当該連結欠損金個別帰属額は、当該連結欠損金個別帰属額が生じた連結事業年度終了の日(附則第二十九条第二項の規定の適用を受けた場合には、当該連結事業年度開始の日)の属する当該内国法人の事業年度において生じた欠損金額とみなす。
With regard to the application of the provisions of Article 57, paragraph (1) of the 2015 Former Corporation Tax Act in each business year after the final consolidated business year in the case where the provisions of Article 29, paragraph (1) or (2) of the Supplementary Provisions have been applied to a domestic corporation, the net operating losses that arose in each business year prior to that consolidated business year (including those deemed, in each such business year, to be net operating losses that arose in a business year prior to each such business year pursuant to the provisions of Article 57, paragraph (2) or (6) of the 2015 Former Corporation Tax Act) are deemed not to exist.
With regard to the application of the provisions of Article 57, paragraphs (2) through (4), paragraph (8) and paragraph (10) of the 2015 Former Corporation Tax Act in the case where the provisions of the preceding two paragraphs apply, an amount deemed to be a net operating loss of the domestic corporation set forth in paragraph (7) pursuant to the provisions of that paragraph is deemed to be an amount deemed to be a net operating loss of that domestic corporation pursuant to the provisions of paragraph (6) of that Article, and a net operating loss deemed not to exist pursuant to the provisions of the preceding paragraph is deemed to be a net operating loss deemed not to exist pursuant to the provisions of paragraph (9) of that Article, respectively.
With regard to the application of the provisions of Article 57, paragraphs (6) through (9) of the New Corporation Tax Act to a net operating loss that arose in a business year that began before April 1, 2018, the phrase "of paragraph (1)" in paragraph (6) of that Article is deemed to be replaced with "of Article 57, paragraph (1) (Carryover of Losses in a Business Year When a Blue Return Has Been Filed) of the Corporation Tax Act prior to the amendment by Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015) (referred to as the '2015 Former Corporation Tax Act' in this Article) in the case where the provisions then in force continue to govern pursuant to the provisions of Article 27, paragraph (1) (Transitional Measures for Carryover of Losses in Business Years When a Blue Return Has Been Filed, etc.) of the Supplementary Provisions of that Act", and the phrase "paragraph (2)" with "paragraph (2) or (6) of that Article or Article 20, paragraph (7) (Transitional Measures for Carryover of Losses) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; referred to as the '2020 Income Tax Act Amendment' in this Article)"; the phrase ", paragraph (2)" in paragraph (7) of that Article is deemed to be replaced with ", Article 57, paragraph (2) of the 2015 Former Corporation Tax Act"; the phrase "business year within preceding ten years" in item (i) of that paragraph is deemed to be replaced with "business year within preceding nine years prescribed in Article 57, paragraph (2) of the 2015 Former Corporation Tax Act", and the phrase "paragraph (2)" with "that paragraph or paragraph (6) of that Article or Article 20, paragraph (7) of the Supplementary Provisions of the 2020 Income Tax Act Amendment"; the phrase "of paragraph (1) in each business year" in paragraph (8) of that Article is deemed to be replaced with "of Article 57, paragraph (1) of the 2015 Former Corporation Tax Act in each business year"; the phrase "business years within ten years before group tax sharing" in item (i) of that paragraph is deemed to be replaced with "business years within nine years before group tax sharing", the phrase "within ten years" with "within nine years", the phrase "paragraph (2)" with "Article 57, paragraph (2) or (6) of the 2015 Former Corporation Tax Act or Article 20, paragraph (7) of the Supplementary Provisions of the 2020 Income Tax Act Amendment", the phrase ", paragraph (1)" with ", Article 57, paragraph (1) of the 2015 Former Corporation Tax Act", the phrase "paragraphs (4) through (6)" with "the provisions of paragraph (4), (5) or (9) of that Article, paragraph (6)", and the phrase "or Article 58, paragraph (1)" with "or the provisions of Article 20, paragraph (8) of the Supplementary Provisions of the 2020 Income Tax Act Amendment"; the phrase "business years within ten years before group tax sharing" in item (ii) of that paragraph is deemed to be replaced with "business years within nine years before group tax sharing"; and the phrase "paragraph (1)" in paragraph (9) of that Article is deemed to be replaced with "Article 57, paragraph (1) of the 2015 Former Corporation Tax Act", and the phrase "paragraph (2)" with "paragraph (2) or (6) of that Article or Article 20, paragraph (7) of the Supplementary Provisions of the 2020 Income Tax Act Amendment".
平成三十年四月一日前に開始した事業年度において生じた欠損金額に係る新法人税法第五十七条第六項から第九項までの規定の適用については、同条第六項中「第一項の」とあるのは「所得税法等の一部を改正する法律(平成二十七年法律第九号)附則第二十七条第一項(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)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同法第二条の規定による改正前の法人税法(以下この条において「平成二十七年旧法人税法」という。)第五十七条第一項(青色申告書を提出した事業年度の欠損金の繰越し)の」と、「第二項」とあるのは「同条第二項若しくは第六項又は所得税法等の一部を改正する法律(令和二年法律第八号。以下この条において「令和二年改正法」という。)附則第二十条第七項(欠損金の繰越しに関する経過措置)」と、同条第七項中「、第二項」とあるのは「、平成二十七年旧法人税法第五十七条第二項」と、同項第一号中「前十年内事業年度」とあるのは「平成二十七年旧法人税法第五十七条第二項に規定する前九年内事業年度」と、「第二項」とあるのは「同項若しくは同条第六項又は令和二年改正法附則第二十条第七項」と、同条第八項中「おける第一項」とあるのは「おける平成二十七年旧法人税法第五十七条第一項」と、同項第一号中「通算前十年内事業年度」とあるのは「通算前九年内事業年度」と、「十年以内」とあるのは「九年以内」と、「第二項」とあるのは「平成二十七年旧法人税法第五十七条第二項若しくは第六項又は令和二年改正法附則第二十条第七項」と、「、第一項」とあるのは「、平成二十七年旧法人税法第五十七条第一項」と、「第四項から第六項まで」とあるのは「同条第四項、第五項若しくは第九項の規定、第六項」と、「又は第五十八条第一項」とあるのは「の規定又は令和二年改正法附則第二十条第八項」と、同項第二号中「通算前十年内事業年度」とあるのは「通算前九年内事業年度」と、同条第九項中「第一項」とあるのは「平成二十七年旧法人税法第五十七条第一項」と、「第二項」とあるのは「同条第二項若しくは第六項又は令和二年改正法附則第二十条第七項」とする。
The provisions of Article 57, paragraph (6), paragraph (7) (limited to the part pertaining to item (i)) and paragraph (8) of the New Corporation Tax Act do not apply to the net operating loss of a group tax sharing corporation that is deemed to have received the approval under Article 64-9, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 29, paragraph (1) of the Supplementary Provisions.
附則第二十九条第一項の規定により新法人税法第六十四条の九第一項の規定による承認があったものとみなされた通算法人の欠損金額については、新法人税法第五十七条第六項、第七項(第一号に係る部分に限る。)及び第八項の規定は、適用しない。
The provisions of Article 57, paragraphs (6) through (8) of the New Corporation Tax Act apply by deeming a domestic corporation that is deemed to fall under a corporation listed in any of the items of Article 64-11, paragraph (1) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 30, paragraph (3) or (5) of the Supplementary Provisions to fall under a corporation listed in any of the items of Article 64-11, paragraph (1) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act, and by deeming a domestic corporation that is deemed not to fall under a corporation listed in Article 64-11, paragraph (1), item (ii) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 30, paragraph (3) or (5) of the Supplementary Provisions not to fall under a corporation listed in Article 64-11, paragraph (1), item (ii) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act, respectively.
附則第三十条第三項又は第五項の規定により新法人税法第六十四条の十一第一項各号又は第六十四条の十二第一項各号に掲げる法人に該当するものとみなされた内国法人は新法人税法第六十四条の十一第一項各号又は第六十四条の十二第一項各号に掲げる法人に該当するものと、附則第三十条第三項又は第五項の規定により新法人税法第六十四条の十一第一項第二号又は第六十四条の十二第一項各号に掲げる法人に該当しないものとみなされた内国法人は新法人税法第六十四条の十一第一項第二号又は第六十四条の十二第一項各号に掲げる法人に該当しないものと、それぞれみなして、新法人税法第五十七条第六項から第八項までの規定を適用する。
With regard to the application of the provisions of Article 57 of the New Corporation Tax Act to a group tax sharing parent corporation and the other group tax sharing corporations in the case where the group tax sharing parent corporation is one deemed to have received the approval under Article 64-9, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 29, paragraph (1) of the Supplementary Provisions, and a fact listed in Article 57, paragraph (11), item (ii), (a) through (d) of the Former Corporation Tax Act occurred with respect to that group tax sharing parent corporation in a business year that began before April 1, 2022, the phrase "with respect to a domestic corporation" in paragraph (11), item (ii) of that Article is deemed to be replaced with "with respect to a domestic corporation (including the group tax sharing parent corporation related to that domestic corporation)", and the phrase "of that domestic corporation" with "of the domestic corporation with respect to which that fact occurred".
通算親法人が附則第二十九条第一項の規定により新法人税法第六十四条の九第一項の規定による承認があったものとみなされたものであり、かつ、当該通算親法人が令和四年四月一日前に開始した事業年度において旧法人税法第五十七条第十一項第二号イからニまでに掲げる事実が生じたものである場合における当該通算親法人及び他の通算法人に係る新法人税法第五十七条の規定の適用については、同条第十一項第二号中「が内国法人」とあるのは「が内国法人(当該内国法人に係る通算親法人を含む。)」と、「当該内国法人の」とあるのは「その事実が生じた内国法人の」とする。
Necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.
前各項の規定の適用に関し必要な事項は、政令で定める。
Supplementary Provisions, Article 21Transitional Measures for Non-application of a Carryover of Losses for a Corporation Showing a Loss, etc. That Is Controlled by Specified Shareholders
第二十一条(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)
With regard to the application of the provisions of Article 57-2 of the New Corporation Tax Act, the net operating loss prescribed in paragraph (1) of that Article is to include amounts deemed to be net operating losses pursuant to the provisions of paragraph (1) or (7) of the preceding Article (limited to those to which the provisions of Article 57, paragraph (1) of the New Corporation Tax Act or Article 57, paragraph (1) of the 2015 Former Corporation Tax Act apply).
新法人税法第五十七条の二の規定の適用については、同条第一項に規定する欠損金額には、前条第一項又は第七項の規定により欠損金額とみなされたもの(新法人税法第五十七条第一項又は平成二十七年旧法人税法第五十七条第一項の規定の適用があるものに限る。)を含むものとする。
A domestic corporation that, as of the last day of the final consolidated business year in which it was subject to corporation tax on consolidated income for each consolidated business year, was a consolidated corporation showing a loss, etc. prescribed in Article 81-10, paragraph (1) of the Former Corporation Tax Act (referred to as a "consolidated corporation showing a loss, etc." in this Article) is deemed to be a corporation showing a loss, etc. prescribed in Article 57-2, paragraph (1) of the New Corporation Tax Act (referred to as a "corporation showing a loss, etc." in this Article), and the provisions of Article 57-2 of the New Corporation Tax Act apply. In this case, the day specified by Cabinet Order prescribed in Article 57-2, paragraph (1) of the Former Corporation Tax Act is deemed to be the date of control prescribed in Article 57-2, paragraph (1) of the New Corporation Tax Act.
内国法人のうち各連結事業年度の連結所得に対する法人税を課される最終の連結事業年度終了の日において旧法人税法第八十一条の十第一項に規定する欠損等連結法人(以下この条において「欠損等連結法人」という。)であったものは、新法人税法第五十七条の二第一項に規定する欠損等法人(以下この条において「欠損等法人」という。)とみなして、新法人税法第五十七条の二の規定を適用する。この場合において、旧法人税法第五十七条の二第一項に規定する政令で定める日を新法人税法第五十七条の二第一項に規定する支配日とみなす。
In the case where, on or after the relevant day prescribed in Article 57-2, paragraph (1) of the New Corporation Tax Act of a corporation showing a loss, etc. (including one deemed to be a corporation showing a loss, etc. pursuant to the provisions of the preceding paragraph; the same applies in this paragraph and paragraph (5)) (including the relevant day prescribed in Article 81-10, paragraph (1) of the Former Corporation Tax Act), a qualified merger in which the corporation showing a loss, etc. is the acquiring corporation is carried out between the corporation showing a loss, etc. and another corporation, the provisions of paragraph (2) of the preceding Article do not apply to the individually attributed consolidated deficit that arose in each consolidated business year of the acquired corporation in the qualified merger up to and including the consolidated business year that includes the day before the day of the qualified merger (or, if the qualified merger is carried out after the day on which three years have elapsed from the first day of the applicable consolidated business year (meaning the applicable consolidated business year prescribed in Article 81-10, paragraph (1) of the Former Corporation Tax Act; the same applies in this Article) of the corporation showing a loss, etc. (or, if the day on which those years have elapsed falls after the day on which five years have elapsed from the specified date of control prescribed in Article 57-2, paragraph (1) of the Former Corporation Tax Act, that day on which five years have elapsed; referred to as the "day on which three years have elapsed" in paragraph (5)), limited to, of that individually attributed consolidated deficit, the portion for which the first day of the consolidated business year in which it arose is before the first day of that applicable consolidated business year).
欠損等法人(前項の規定により欠損等法人とみなされたものを含む。以下この項及び第五項において同じ。)と他の法人との間で当該欠損等法人の新法人税法第五十七条の二第一項に規定する該当日(旧法人税法第八十一条の十第一項に規定する該当日を含む。)以後に当該欠損等法人を合併法人とする適格合併が行われる場合には、当該適格合併に係る被合併法人の当該適格合併の日の前日の属する連結事業年度以前の各連結事業年度において生じた連結欠損金個別帰属額(当該適格合併が当該欠損等法人の適用連結事業年度(旧法人税法第八十一条の十第一項に規定する適用連結事業年度をいう。以下この条において同じ。)開始の日以後三年を経過する日(その経過する日が旧法人税法第五十七条の二第一項に規定する特定支配日以後五年を経過する日後となる場合にあっては、同日。第五項において「三年経過日」という。)後に行われるものである場合には、当該連結欠損金個別帰属額のうち、その生じた連結事業年度開始の日が当該適用連結事業年度開始の日前であるものに限る。)については、前条第二項の規定は、適用しない。
With regard to the application of the provisions of Article 57-2, paragraph (2) of the New Corporation Tax Act, the relevant day prescribed in that paragraph is to include the relevant day prescribed in Article 81-10, paragraph (1) of the Former Corporation Tax Act.
新法人税法第五十七条の二第二項の規定の適用については、同項に規定する該当日には、旧法人税法第八十一条の十第一項に規定する該当日を含むものとする。
In the case where, on or after the relevant day prescribed in Article 57-2, paragraph (1) of the New Corporation Tax Act of a corporation showing a loss, etc., the determination of residual assets is made for a domestic corporation that has a full controlling interest prescribed in Article 57, paragraph (2) of the New Corporation Tax Act with the corporation showing a loss, etc. and of which the corporation showing a loss, etc. holds all or part of the issued shares or capital contributions, the provisions of paragraph (2) of the preceding Article do not apply, with respect to the corporation showing a loss, etc., to the individually attributed consolidated deficit that arose in each consolidated business year of that domestic corporation up to and including the consolidated business year that includes the day of that determination of residual assets (or, if the day of that determination of residual assets is on or after the day on which three years have elapsed for the corporation showing a loss, etc., limited to, of that individually attributed consolidated deficit, the portion for which the first day of the consolidated business year in which it arose is before the first day of the applicable consolidated business year of the corporation showing a loss, etc.).
欠損等法人の新法人税法第五十七条の二第一項に規定する該当日以後に当該欠損等法人との間に新法人税法第五十七条第二項に規定する完全支配関係がある内国法人で当該欠損等法人が発行済株式又は出資の全部又は一部を有するものの残余財産が確定する場合における当該内国法人の当該残余財産の確定の日の属する連結事業年度以前の各連結事業年度において生じた連結欠損金個別帰属額(当該残余財産の確定の日が当該欠損等法人の三年経過日以後である場合には、当該連結欠損金個別帰属額のうち、その生じた連結事業年度開始の日が当該欠損等法人の適用連結事業年度開始の日前であるものに限る。)については、前条第二項の規定は、当該欠損等法人については、適用しない。
In the case where a consolidated corporation showing a loss, etc., on or after the relevant day prescribed in Article 81-10, paragraph (1) of the Former Corporation Tax Act, falls under the case of revocation of approval or the case of approval of withdrawal prescribed in paragraph (1) of the preceding Article, or has had the provisions of Article 29, paragraph (1) or (2) of the Supplementary Provisions applied, the provisions of paragraphs (1) and (7) of the preceding Article do not apply to the individually attributed consolidated deficit that arose in each consolidated business year prior to the applicable consolidated business year of the consolidated corporation showing a loss, etc.
欠損等連結法人が旧法人税法第八十一条の十第一項に規定する該当日以後に前条第一項に規定する承認の取消しの場合若しくは取りやめの承認の場合に該当する場合又は附則第二十九条第一項若しくは第二項の規定の適用を受けた場合には、当該欠損等連結法人の適用連結事業年度前の各連結事業年度において生じた連結欠損金個別帰属額については、前条第一項及び第七項の規定は、適用しない。
In the case where a qualified merger in which a domestic corporation is the acquiring corporation is carried out between the domestic corporation and a consolidated corporation showing a loss, etc., or where the residual assets of a consolidated corporation showing a loss, etc. that is another domestic corporation that has a full controlling interest prescribed in Article 57, paragraph (2) of the New Corporation Tax Act with a domestic corporation are determined, the provisions of paragraph (2) of the preceding Article do not apply to the individually attributed consolidated deficit that arose in each consolidated business year prior to the applicable consolidated business year of that consolidated corporation showing a loss, etc.
内国法人と欠損等連結法人との間で当該内国法人を合併法人とする適格合併が行われる場合又は内国法人との間に新法人税法第五十七条第二項に規定する完全支配関係がある他の内国法人である欠損等連結法人の残余財産が確定する場合には、これらの欠損等連結法人の適用連結事業年度前の各連結事業年度において生じた連結欠損金個別帰属額については、前条第二項の規定は、適用しない。
Supplementary Provisions, Article 22Transitional Measures for Carryover of Losses Due to a Disaster in Business Years When a Blue Return Has Not Been Filed
第二十二条(青色申告書を提出しなかった事業年度の災害による損失金の繰越しに関する経過措置)
In the case where there is a net operating loss that arose in a business year of a corporation that began before April 1, 2022, for business years beginning on or after that date, the provisions of Articles 57 and 58 of the New Corporation Tax Act apply by deeming the documents prescribed in Article 58, paragraph (5) of the Former Corporation Tax Act that were attached to the Final Return, amended return or written request for Reassessment for the business year in which that net operating loss arose to be the documents prescribed in Article 58, paragraph (3) of the New Corporation Tax Act.
法人の令和四年四月一日前に開始した事業年度において生じた欠損金額がある場合には、同日以後に開始する事業年度については、当該欠損金額が生じた事業年度の確定申告書、修正申告書又は更正請求書に添付された旧法人税法第五十八条第五項に規定する書類は、新法人税法第五十八条第三項に規定する書類とみなして、新法人税法第五十七条及び第五十八条の規定を適用する。
In applying the provisions of Article 57 of the New Corporation Tax Act to the net operating loss prescribed in the preceding paragraph, the amounts listed in the following items are deemed to be the amounts specified in the respective items:
前項に規定する欠損金額について新法人税法第五十七条の規定を適用する場合には、次の各号に掲げる金額は、当該各号に定める金額とみなす。
the amount included in the amount of deductible expenses pursuant to the provisions of Article 58, paragraph (1) of the Former Corporation Tax Act: the amount included in the amount of deductible expenses pursuant to the provisions of Article 57, paragraph (1) of the New Corporation Tax Act;
旧法人税法第五十八条第一項の規定により損金の額に算入された金額 新法人税法第五十七条第一項の規定により損金の額に算入された金額
the amount deemed to be a net operating loss caused by a disaster (meaning a net operating loss caused by a disaster prescribed in Article 58, paragraph (1) of the Former Corporation Tax Act; the same applies in this Article) of the domestic corporation set forth in Article 58, paragraph (2) of the Former Corporation Tax Act pursuant to the provisions of that paragraph: the amount deemed to be a net operating loss of the domestic corporation set forth in Article 57, paragraph (2) of the New Corporation Tax Act pursuant to the provisions of that paragraph;
旧法人税法第五十八条第二項の規定により同項の内国法人の災害損失欠損金額(同条第一項に規定する災害損失欠損金額をいう。以下この条において同じ。)とみなされた金額 新法人税法第五十七条第二項の規定により同項の内国法人の欠損金額とみなされた金額
the net operating loss caused by a disaster deemed not to exist pursuant to the provisions of Article 58, paragraph (3) of the Former Corporation Tax Act: the net operating loss deemed not to exist pursuant to the provisions of Article 57, paragraph (5) of the New Corporation Tax Act.
旧法人税法第五十八条第三項の規定によりないものとされた災害損失欠損金額 新法人税法第五十七条第五項の規定によりないものとされた欠損金額
In the case where there is a net operating loss caused by a disaster that arose in a business year of a corporation that began before April 1, 2018 (excluding a business year for which a Blue Return is filed) (limited to a net operating loss caused by a disaster in the case where the Final Return, amended return or written request for Reassessment for the business year in which that net operating loss caused by a disaster arose has the attachment of the documents prescribed in Article 58, paragraph (5) of the 2015 Former Corporation Tax Act), for business years beginning on or after April 1, 2022, the provisions of Article 57 of the 2015 Former Corporation Tax Act (excluding paragraphs (3) and (4) of that Article) apply by deeming the business year in which that net operating loss caused by a disaster arose to be a business year for which a Blue Return is filed, and the amount equivalent to that net operating loss caused by a disaster to be a net operating loss that arose in that business year, respectively.
法人の平成三十年四月一日前に開始した事業年度(青色申告書を提出する事業年度を除く。)において生じた災害損失欠損金額(当該災害損失欠損金額が生じた事業年度の確定申告書、修正申告書又は更正請求書に平成二十七年旧法人税法第五十八条第五項に規定する書類の添付がある場合における当該災害損失欠損金額に限る。)がある場合には、令和四年四月一日以後に開始する事業年度については、当該災害損失欠損金額が生じた事業年度は青色申告書を提出する事業年度と、当該災害損失欠損金額に相当する金額は当該事業年度において生じた欠損金額と、それぞれみなして、平成二十七年旧法人税法第五十七条(第三項及び第四項を除く。)の規定を適用する。
In applying the provisions of Article 57 of the 2015 Former Corporation Tax Act to an amount deemed to be a net operating loss that arose in a business year for which a Blue Return is filed pursuant to the provisions of the preceding paragraph, the amounts listed in the following items are deemed to be the amounts specified in the respective items:
the amount included in the amount of deductible expenses pursuant to the provisions of Article 58, paragraph (1) of the 2015 Former Corporation Tax Act: the amount included in the amount of deductible expenses pursuant to the provisions of Article 57, paragraph (1) of the 2015 Former Corporation Tax Act;
平成二十七年旧法人税法第五十八条第一項の規定により損金の額に算入された金額 平成二十七年旧法人税法第五十七条第一項の規定により損金の額に算入された金額
the amount deemed to be a net operating loss caused by a disaster of the domestic corporation set forth in Article 58, paragraph (2) of the 2015 Former Corporation Tax Act pursuant to the provisions of that paragraph: the amount deemed to be a net operating loss of the domestic corporation set forth in Article 57, paragraph (2) of the 2015 Former Corporation Tax Act pursuant to the provisions of that paragraph;
the net operating loss caused by a disaster deemed not to exist pursuant to the provisions of Article 58, paragraph (3) of the 2015 Former Corporation Tax Act: the net operating loss deemed not to exist pursuant to the provisions of Article 57, paragraph (5) of the 2015 Former Corporation Tax Act.
Supplementary Provisions, Article 23Transitional Measures Concerning Inclusion in Deductible Expenses of Losses Where Corporate Reorganization, etc. Caused a Release from Obligation, etc.
第二十三条(会社更生等による債務免除等があった場合の欠損金の損金算入に関する経過措置)
With regard to the application of the provisions of Article 59, paragraphs (1) through (4) of the New Corporation Tax Act, the net operating loss prescribed in those provisions is to include the individual net operating loss prescribed in Article 81-18, paragraph (1) of the Former Corporation Tax Act incurred in a consolidated business year (in the case where a consolidated deficit (meaning a consolidated deficit prescribed in Article 2, item (xix)-2 of the Former Corporation Tax Act; the same applies hereinafter in this Article and in Article 35, paragraph (2), item (ii), (a) of the Supplementary Provisions) arose in the consolidated business year, the amount obtained by adding the portion of the consolidated deficit attributable to the domestic corporation referred to in Article 59, paragraphs (1) through (4) of the New Corporation Tax Act).
新法人税法第五十九条第一項から第四項までの規定の適用については、これらの規定に規定する欠損金額には、連結事業年度において生じた旧法人税法第八十一条の十八第一項に規定する個別欠損金額(当該連結事業年度に連結欠損金額(旧法人税法第二条第十九号の二に規定する連結欠損金額をいう。以下この条及び附則第三十五条第二項第二号イにおいて同じ。)が生じた場合には、当該連結欠損金額のうち新法人税法第五十九条第一項から第四項までの内国法人に帰せられる金額を加算した金額)を含むものとする。
Supplementary Provisions, Article 24Transitional Measures Concerning the Amount of Loss on Transfer, etc. of Assets of Corporations Showing a Loss, etc. Controlled by Specified Shareholders, etc.
第二十四条(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に関する経過措置)
Of the consolidated corporations showing a loss, etc. prescribed in Article 21, paragraph (2) of the Supplementary Provisions that are deemed to be corporations showing a loss, etc. prescribed in that paragraph pursuant to the provisions of that paragraph, those that held assets with unrealized losses prescribed in Article 60-3, paragraph (1) of the Former Corporation Tax Act or other assets specified by Cabinet Order as of the first day of the business year or consolidated business year containing the specified date of control prescribed in Article 57-2, paragraph (1) of the Former Corporation Tax Act are deemed to be corporations showing a loss, etc. prescribed in Article 60-3, paragraph (1) of the New Corporation Tax Act, and the provisions of that Article apply to them. In this case, the applicable consolidated business year prescribed in Article 81-10, paragraph (1) of the Former Corporation Tax Act is deemed to be the applicable business year prescribed in Article 60-3, paragraph (1) of the New Corporation Tax Act, and the specified date of control prescribed in Article 81-10, paragraph (1) of the Former Corporation Tax Act is deemed to be the date of control prescribed in Article 60-3, paragraph (1) of the New Corporation Tax Act, respectively.
附則第二十一条第二項の規定により同項に規定する欠損等法人とみなされた同項に規定する欠損等連結法人のうち旧法人税法第五十七条の二第一項に規定する特定支配日の属する事業年度又は連結事業年度開始の日において旧法人税法第六十条の三第一項に規定する評価損資産その他政令で定める資産を有していたものは、新法人税法第六十条の三第一項に規定する欠損等法人とみなして、同条の規定を適用する。この場合において、旧法人税法第八十一条の十第一項に規定する適用連結事業年度は新法人税法第六十条の三第一項に規定する適用事業年度と、旧法人税法第八十一条の十第一項に規定する特定支配日は新法人税法第六十条の三第一項に規定する支配日と、それぞれみなす。
Supplementary Provisions, Article 25Transitional Measures Concerning Gains or Losses on Transactions between Corporations Having a Full Controlling Interest
第二十五条(完全支配関係がある法人の間の取引の損益に関する経過措置)
With regard to the application of the provisions of Article 61-11, paragraph (3) of the New Corporation Tax Act, the amount equivalent to the amount of gain on transfer or the amount of loss on transfer prescribed in that paragraph is not to include, out of the amount equivalent to the amount of gain on transfer prescribed in paragraph (1) of that Article or the amount of loss on transfer prescribed in that paragraph, the amount included in the amount of gross profits or the amount of deductible expenses in the calculation of the amount of consolidated income for each consolidated business year before the business year containing the preceding day prescribed in paragraph (3) of that Article.
The provisions of Article 61-11, paragraph (4) of the New Corporation Tax Act apply to corporation tax on income for business years of a domestic corporation ending on or after March 31, 2022.
新法人税法第六十一条の十一第四項の規定は、内国法人の令和四年三月三十一日以後に終了する事業年度の所得に対する法人税について適用する。
With regard to the adjustment amount for gain or loss on transfer, as prescribed in Article 61-11, paragraph (4) of the New Corporation Tax Act, of a domestic corporation for which approval under Article 64-9, paragraph (1) of the New Corporation Tax Act is deemed to have been given pursuant to the provisions of Article 29, paragraph (1) of the Supplementary Provisions, the provisions of Article 61-11, paragraph (4) of the New Corporation Tax Act do not apply.
附則第二十九条第一項の規定により新法人税法第六十四条の九第一項の規定による承認があったものとみなされた内国法人の新法人税法第六十一条の十一第四項に規定する譲渡損益調整額については、同項の規定は、適用しない。
A domestic corporation that is deemed to fall under the category of a corporation listed in any of the items of Article 64-11, paragraph (1) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 30, paragraph (3) or (5) of the Supplementary Provisions is deemed to fall under the category of a corporation listed in any of the items of Article 64-11, paragraph (1) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act, and a domestic corporation that is deemed not to fall under the category of a corporation listed in Article 64-11, paragraph (1), item (ii) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 30, paragraph (3) or (5) of the Supplementary Provisions is deemed not to fall under the category of a corporation listed in Article 64-11, paragraph (1), item (ii) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act, respectively, and the provisions of Article 61-11, paragraph (4) of the New Corporation Tax Act apply.
附則第三十条第三項又は第五項の規定により新法人税法第六十四条の十一第一項各号又は第六十四条の十二第一項各号に掲げる法人に該当するものとみなされた内国法人は新法人税法第六十四条の十一第一項各号又は第六十四条の十二第一項各号に掲げる法人に該当するものと、附則第三十条第三項又は第五項の規定により新法人税法第六十四条の十一第一項第二号又は第六十四条の十二第一項各号に掲げる法人に該当しないものとみなされた内国法人は新法人税法第六十四条の十一第一項第二号又は第六十四条の十二第一項各号に掲げる法人に該当しないものと、それぞれみなして、新法人税法第六十一条の十一第四項の規定を適用する。
With regard to the application of the provisions of Article 61-11, paragraph (4) of the New Corporation Tax Act, the amount equivalent to the amount of gain on transfer or the amount of loss on transfer prescribed in that paragraph is not to include, out of the amount equivalent to the amount of gain on transfer prescribed in paragraph (1) of that Article or the amount of loss on transfer prescribed in that paragraph, the amount included in the amount of gross profits or the amount of deductible expenses in the calculation of the amount of consolidated income for each consolidated business year before the fair valuation business year prescribed in paragraph (4) of that Article.
Supplementary Provisions, Article 26Transitional Measures Concerning the Business Year for Vesting Proceeds and Expenses Pertaining to Lease Transfers
第二十六条(リース譲渡に係る収益及び費用の帰属事業年度に関する経過措置)
With regard to the application of the provisions of Article 63, paragraph (3) of the New Corporation Tax Act, the amount of proceeds and the amount of expenses pertaining to a lease transfer prescribed in that paragraph are not to include, out of the amount of proceeds and the amount of expenses pertaining to a lease transfer prescribed in paragraph (1) of that Article, the amounts included in the amount of gross profits and the amount of deductible expenses in the calculation of the amount of consolidated income for each consolidated business year before the non-qualified share exchange, etc. business year prescribed in paragraph (3) of that Article.
The provisions of Article 63, paragraph (4) of the New Corporation Tax Act apply to corporation tax on income for business years of a domestic corporation ending on or after March 31, 2022.
With regard to the amount of proceeds and the amount of expenses prescribed in Article 63, paragraph (4) of the New Corporation Tax Act of a domestic corporation for which approval under Article 64-9, paragraph (1) of the New Corporation Tax Act is deemed to have been given pursuant to the provisions of Article 29, paragraph (1) of the Supplementary Provisions, the provisions of that paragraph do not apply.
附則第二十九条第一項の規定により新法人税法第六十四条の九第一項の規定による承認があったものとみなされた内国法人の新法人税法第六十三条第四項に規定する収益の額及び費用の額については、同項の規定は、適用しない。
A domestic corporation that is deemed to fall under the category of a corporation listed in any of the items of Article 64-11, paragraph (1) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 30, paragraph (3) or (5) of the Supplementary Provisions is deemed to fall under the category of a corporation listed in any of the items of Article 64-11, paragraph (1) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act, and a domestic corporation that is deemed not to fall under the category of a corporation listed in Article 64-11, paragraph (1), item (ii) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 30, paragraph (3) or (5) of the Supplementary Provisions is deemed not to fall under the category of a corporation listed in Article 64-11, paragraph (1), item (ii) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act, respectively, and the provisions of Article 63, paragraph (4) of the New Corporation Tax Act apply.
附則第三十条第三項又は第五項の規定により新法人税法第六十四条の十一第一項各号又は第六十四条の十二第一項各号に掲げる法人に該当するものとみなされた内国法人は新法人税法第六十四条の十一第一項各号又は第六十四条の十二第一項各号に掲げる法人に該当するものと、附則第三十条第三項又は第五項の規定により新法人税法第六十四条の十一第一項第二号又は第六十四条の十二第一項各号に掲げる法人に該当しないものとみなされた内国法人は新法人税法第六十四条の十一第一項第二号又は第六十四条の十二第一項各号に掲げる法人に該当しないものと、それぞれみなして、新法人税法第六十三条第四項の規定を適用する。
With regard to the application of the provisions of Article 63, paragraph (4) of the New Corporation Tax Act, the amount of proceeds and the amount of expenses pertaining to a lease transfer prescribed in that paragraph are not to include, out of the amount of proceeds and the amount of expenses pertaining to a lease transfer prescribed in paragraph (1) of that Article, the amounts included in the amount of gross profits and the amount of deductible expenses in the calculation of the amount of consolidated income for each consolidated business year before the fair valuation business year prescribed in paragraph (4) of that Article.
Supplementary Provisions, Article 27Transitional Measures Concerning Special Provisions on Net Operating Losses Subject to Aggregation of Profits and Losses
第二十七条(損益通算の対象となる欠損金額の特例に関する経過措置)
With regard to the net operating loss before aggregation prescribed in Article 64-5, paragraph (1) of the New Corporation Tax Act of a group tax sharing corporation for which approval under Article 64-9, paragraph (1) of the New Corporation Tax Act is deemed to have been given pursuant to the provisions of Article 29, paragraph (1) of the Supplementary Provisions, the provisions of Article 64-6, paragraph (1) of the New Corporation Tax Act do not apply.
附則第二十九条第一項の規定により新法人税法第六十四条の九第一項の規定による承認があったものとみなされた通算法人の新法人税法第六十四条の五第一項に規定する通算前欠損金額については、新法人税法第六十四条の六第一項の規定は、適用しない。
A domestic corporation that is deemed to fall under the category of a corporation listed in any of the items of Article 64-11, paragraph (1) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 30, paragraph (3) or (5) of the Supplementary Provisions is deemed to fall under the category of a corporation listed in any of the items of Article 64-11, paragraph (1) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act, and a domestic corporation that is deemed not to fall under the category of a corporation listed in Article 64-11, paragraph (1), item (ii) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 30, paragraph (3) or (5) of the Supplementary Provisions is deemed not to fall under the category of a corporation listed in Article 64-11, paragraph (1), item (ii) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act, respectively, and the provisions of Article 64-6, paragraph (1) of the New Corporation Tax Act apply.
附則第三十条第三項又は第五項の規定により新法人税法第六十四条の十一第一項各号又は第六十四条の十二第一項各号に掲げる法人に該当するものとみなされた内国法人は新法人税法第六十四条の十一第一項各号又は第六十四条の十二第一項各号に掲げる法人に該当するものと、附則第三十条第三項又は第五項の規定により新法人税法第六十四条の十一第一項第二号又は第六十四条の十二第一項各号に掲げる法人に該当しないものとみなされた内国法人は新法人税法第六十四条の十一第一項第二号又は第六十四条の十二第一項各号に掲げる法人に該当しないものと、それぞれみなして、新法人税法第六十四条の六第一項の規定を適用する。
Supplementary Provisions, Article 28Transitional Measures Concerning Aggregation of Losses
第二十八条(欠損金の通算に関する経過措置)
With regard to the application of the provisions of Article 64-7 of the New Corporation Tax Act in the case where the provisions of Article 20, paragraph (1) or (4) of the Supplementary Provisions apply, the phrase "Article 57, paragraph (2)" in paragraph (1), item (ii), (a) of that Article is deemed to be replaced with "Article 57, paragraph (2) or Article 20, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; referred to as the '2020 Amending Act' in (2)) (Transitional Measures Concerning the Carryover of Losses)"; in item (ii), (a), (2) of that paragraph, "又は" (or) is deemed to be replaced with "若しくは" (or, joining a smaller group of alternatives); and the phrase "Article 58, paragraph (1) (Special Provisions on Losses for Business Years for Which No Blue Return Was Filed)" is deemed to be replaced with "Article 58, paragraph (1) (Special Provisions on Losses for Business Years for Which No Blue Return Was Filed) or Article 20, paragraph (4) of the Supplementary Provisions of the 2020 Amending Act".
附則第二十条第一項又は第四項の規定の適用がある場合における新法人税法第六十四条の七の規定の適用については、同条第一項第二号イ中「第五十七条第二項」とあるのは「第五十七条第二項又は所得税法等の一部を改正する法律(令和二年法律第八号。(2)において「令和二年改正法」という。)附則第二十条第一項(欠損金の繰越しに関する経過措置)」と、同号イ(2)中「又は」とあるのは「若しくは」と、「の規定」とあるのは「又は令和二年改正法附則第二十条第四項の規定」とする。
With regard to the application of the provisions of Article 64-7 of the New Corporation Tax Act pertaining to net operating losses incurred in business years that started before April 1, 2018, in paragraph (1) of that Article, the phrase "Article 57, paragraph (1) (Carryover of Losses)" is deemed to be replaced with "Article 57, paragraph (1) of the Corporation Tax Act prior to the amendment by Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015) in the case where the provisions then in force continue to govern pursuant to Article 27, paragraph (1) of the Supplementary Provisions of that Act (Transitional Measures Concerning the Carryover, etc. of Losses for Business Years for Which a Blue Return Was Filed) (hereinafter referred to as the '2015 Former Corporation Tax Act' in this Article) (Carryover of Losses for Business Years for Which a Blue Return Was Filed)"; in item (i) of that paragraph, the phrase "Article 57, paragraph (1)" is deemed to be replaced with "Article 57, paragraph (1) of the 2015 Former Corporation Tax Act", the phrase "within ten years" is deemed to be replaced with "within nine years", the phrase "ten years before" is deemed to be replaced with "nine years before" and the phrase "parent corporation's business years within ten years, etc." is deemed to be replaced with "parent corporation's business years within nine years, etc."; in item (ii) of that paragraph, the phrase "within ten years" is deemed to be replaced with "within nine years" and the phrase "'business year within ten years'" is deemed to be replaced with "'business year within nine years'"; in item (ii), (a) of that paragraph, the phrase "business year within ten years" is deemed to be replaced with "business year within nine years" and the phrase "Article 57, paragraph (2)" is deemed to be replaced with "Article 57, paragraph (2) or (6) of the 2015 Former Corporation Tax Act or Article 20, paragraph (7) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; referred to as the '2020 Amending Act' in (2)) (Transitional Measures Concerning the Carryover of Losses)"; in item (ii), (a), (1) of that paragraph, the phrase "Article 57, paragraph (1)" is deemed to be replaced with "Article 57, paragraph (1) of the 2015 Former Corporation Tax Act"; in item (ii), (a), (2) of that paragraph, the phrase "Article 57, paragraphs (4) through (6), paragraph (8) or paragraph (9) or Article 58, paragraph (1) (Special Provisions on Losses for Business Years for Which No Blue Return Was Filed)" is deemed to be replaced with "Article 57, paragraph (4), (5) or (9) of the 2015 Former Corporation Tax Act, or Article 57, paragraph (6), (8) or (9) (Carryover of Losses) as applied with the replacement of terms pursuant to Article 20, paragraph (8) of the Supplementary Provisions of the 2020 Amending Act or paragraph (10) of that Article"; in item (ii), (a), (3) of that paragraph, the phrase "Article 57, paragraph (1)" is deemed to be replaced with "Article 57, paragraph (1) of the 2015 Former Corporation Tax Act"; in item (ii), (b) and (c), (1) of that paragraph, the phrase "business year within ten years" is deemed to be replaced with "business year within nine years"; in item (ii), (c), (2), (i) and (ii) and (3), (i) and (ii) of that paragraph, the phrase "business year within ten years" is deemed to be replaced with "business year within nine years" and the phrase "Article 57, paragraph (1)" is deemed to be replaced with "Article 57, paragraph (1) of the 2015 Former Corporation Tax Act"; in item (iii) of that paragraph, the phrase "business year within ten years of a group tax sharing corporation" is deemed to be replaced with "business year within nine years of a group tax sharing corporation"; in item (iii), (a) of that paragraph, the phrase "the specified net operating loss incurred in the corresponding business year of the group tax sharing corporation pertaining to the business year within ten years" is deemed to be replaced with "the specified net operating loss incurred in the corresponding business year of the group tax sharing corporation pertaining to the business year within nine years" and the phrase "the amount of income before loss deduction pertaining to the business year within ten years (meaning, where calculated without applying the main clause of Article 57, paragraph (1)" is deemed to be replaced with "the amount of income before loss deduction pertaining to the business year within nine years (meaning, where calculated without applying the main clause of Article 57, paragraph (1) of the 2015 Former Corporation Tax Act"; in item (iii), (a), (2) of that paragraph, the phrase "business year within ten years" is deemed to be replaced with "business year within nine years"; in item (iii), (a), (3) of that paragraph, the phrase "business year within ten years" is deemed to be replaced with "business year within nine years" and the phrase "the main clause of Article 57, paragraph (1)" is deemed to be replaced with "the main clause of Article 57, paragraph (1) of the 2015 Former Corporation Tax Act"; in item (iii), (b) of that paragraph, the phrase "business year within ten years" is deemed to be replaced with "business year within nine years"; in item (iv) of that paragraph, the phrase "Article 57, paragraph (1)" is deemed to be replaced with "Article 57, paragraph (1) of the 2015 Former Corporation Tax Act"; in item (iv), (a) of that paragraph, the phrase "business year within ten years" is deemed to be replaced with "business year within nine years"; in paragraph (2), item (i) of that Article, the phrase "ten years" is deemed to be replaced with "nine years"; in item (ii) of that paragraph and paragraph (3) of that Article, the phrase "Article 57, paragraph (2)" is deemed to be replaced with "Article 57, paragraph (2) of the 2015 Former Corporation Tax Act"; in paragraph (4) of that Article, the phrase "ten years" is deemed to be replaced with "nine years" and the phrase "Article 57, paragraph (1)" is deemed to be replaced with "Article 57, paragraph (1) of the 2015 Former Corporation Tax Act"; in paragraph (5) of that Article, the phrase "or, for each business year within ten years pertaining to the applicable business year," is deemed to be replaced with "or, for each business year within nine years pertaining to the applicable business year,", the phrase "in the documents attached to that return for each of the business years within ten years" is deemed to be replaced with "in the documents attached to that return for each of the business years within nine years" and the phrase ", the net operating loss to be included in deductible expenses under Article 57, paragraph (1)" is deemed to be replaced with ", the net operating loss to be included in deductible expenses under Article 57, paragraph (1) of the 2015 Former Corporation Tax Act"; in item (i) of that paragraph, the phrase "business year within ten years" is deemed to be replaced with "business year within nine years"; in item (ii) of that paragraph, the phrase "would be included in deductible expenses under Article 57, paragraph (1)" is deemed to be replaced with "would be included in deductible expenses under Article 57, paragraph (1) of the 2015 Former Corporation Tax Act"; in item (ii), (a) of that paragraph, the phrase "business year within ten years" is deemed to be replaced with "business year within nine years"; in item (ii), (b), (1), (i) and (2), (i) of that paragraph, the phrase "Article 57, paragraph (1)" is deemed to be replaced with "Article 57, paragraph (1) of the 2015 Former Corporation Tax Act"; in paragraph (6) of that Article, the phrase "business year within ten years" is deemed to be replaced with "business year within nine years"; in paragraph (7), item (i) of that Article, the phrase "the main clause of Article 57, paragraph (1)" is deemed to be replaced with "the main clause of Article 57, paragraph (1) of the 2015 Former Corporation Tax Act"; in paragraph (9), item (ii) of that Article, the phrase "ten years" is deemed to be replaced with "nine years"; in item (iii) of that paragraph, the phrase "Article 57, paragraph (1)" is deemed to be replaced with "Article 57, paragraph (1) of the 2015 Former Corporation Tax Act"; in item (iv) of that paragraph, the phrase "ten years" is deemed to be replaced with "nine years"; and in item (vii) of that paragraph, the phrase "business year within ten years" is deemed to be replaced with "business year within nine years".
平成三十年四月一日前に開始した事業年度において生じた欠損金額に係る新法人税法第六十四条の七の規定の適用については、同条第一項中「第五十七条第一項(」とあるのは「所得税法等の一部を改正する法律(平成二十七年法律第九号)附則第二十七条第一項(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)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同法第二条の規定による改正前の法人税法(以下この条において「平成二十七年旧法人税法」という。)第五十七条第一項(青色申告書を提出した事業年度の」と、同項第一号中「第五十七条第一項」とあるのは「平成二十七年旧法人税法第五十七条第一項」と、「十年以内」とあるのは「九年以内」と、「十年前」とあるのは「九年前」と、「親法人十年内事業年度等」とあるのは「親法人九年内事業年度等」と、同項第二号中「十年以内」とあるのは「九年以内」と、「十年内事業年度」」とあるのは「九年内事業年度」」と、同号イ中「十年内事業年度」とあるのは「九年内事業年度」と、「第五十七条第二項」とあるのは「平成二十七年旧法人税法第五十七条第二項若しくは第六項又は所得税法等の一部を改正する法律(令和二年法律第八号。(2)において「令和二年改正法」という。)附則第二十条第七項(欠損金の繰越しに関する経過措置)」と、同号イ(1)中「第五十七条第一項」とあるのは「平成二十七年旧法人税法第五十七条第一項」と、同号イ(2)中「第五十七条第四項から第六項まで、第八項若しくは第九項又は第五十八条第一項(青色申告書を提出しなかつた事業年度の欠損金の特例)」とあるのは「平成二十七年旧法人税法第五十七条第四項、第五項若しくは第九項又は令和二年改正法附則第二十条第八項若しくは同条第十項の規定により読み替えて適用される第五十七条第六項、第八項若しくは第九項(欠損金の繰越し)」と、同号イ(3)中「第五十七条第一項」とあるのは「平成二十七年旧法人税法第五十七条第一項」と、同号ロ及びハ(1)中「十年内事業年度」とあるのは「九年内事業年度」と、同号ハ(2)(i)及び(ii)並びに(3)(i)及び(ii)中「十年内事業年度」とあるのは「九年内事業年度」と、「第五十七条第一項」とあるのは「平成二十七年旧法人税法第五十七条第一項」と、同項第三号中「通算法人の十年内事業年度」とあるのは「通算法人の九年内事業年度」と、同号イ中「十年内事業年度に係る当該通算法人の対応事業年度において生じた特定欠損金額が」とあるのは「九年内事業年度に係る当該通算法人の対応事業年度において生じた特定欠損金額が」と、「十年内事業年度に係る欠損控除前所得金額(第五十七条第一項本文」とあるのは「九年内事業年度に係る欠損控除前所得金額(平成二十七年旧法人税法第五十七条第一項本文」と、同号イ(2)中「十年内事業年度」とあるのは「九年内事業年度」と、同号イ(3)中「十年内事業年度」とあるのは「九年内事業年度」と、「第五十七条第一項本文」とあるのは「平成二十七年旧法人税法第五十七条第一項本文」と、同号ロ中「十年内事業年度」とあるのは「九年内事業年度」と、同項第四号中「第五十七条第一項」とあるのは「平成二十七年旧法人税法第五十七条第一項」と、同号イ中「十年内事業年度」とあるのは「九年内事業年度」と、同条第二項第一号中「十年」とあるのは「九年」と、同項第二号及び同条第三項中「第五十七条第二項」とあるのは「平成二十七年旧法人税法第五十七条第二項」と、同条第四項中「十年」とあるのは「九年」と、「第五十七条第一項」とあるのは「平成二十七年旧法人税法第五十七条第一項」と、同条第五項中「又は当該適用事業年度に係る各十年内事業年度」とあるのは「又は当該適用事業年度に係る各九年内事業年度」と、「書類に当該各十年内事業年度」とあるのは「書類に当該各九年内事業年度」と、「、第五十七条第一項」とあるのは「、平成二十七年旧法人税法第五十七条第一項」と、同項第一号中「十年内事業年度」とあるのは「九年内事業年度」と、同項第二号中「場合に第五十七条第一項」とあるのは「場合に平成二十七年旧法人税法第五十七条第一項」と、同号イ中「十年内事業年度」とあるのは「九年内事業年度」と、同号ロ(1)(i)及び(2)(i)中「第五十七条第一項」とあるのは「平成二十七年旧法人税法第五十七条第一項」と、同条第六項中「十年内事業年度」とあるのは「九年内事業年度」と、同条第七項第一号中「第五十七条第一項本文」とあるのは「平成二十七年旧法人税法第五十七条第一項本文」と、同条第九項第二号中「十年」とあるのは「九年」と、同項第三号中「第五十七条第一項」とあるのは「平成二十七年旧法人税法第五十七条第一項」と、同項第四号中「十年」とあるのは「九年」と、同項第七号中「十年内事業年度」とあるのは「九年内事業年度」とする。
With regard to the application of the provisions of Article 64-7 of the New Corporation Tax Act to a domestic corporation for which approval under Article 64-9, paragraph (1) of the New Corporation Tax Act is deemed to have been given pursuant to the provisions of paragraph (1) of the following Article, the amount listed in paragraph (2), item (i) of that Article is, notwithstanding the provisions of that item, the amount, out of the amounts deemed to be net operating losses pursuant to the provisions of Article 20, paragraph (1) or (7) of the Supplementary Provisions, pertaining to the individually attributed amount of specified consolidated losses prescribed in Article 81-9, paragraph (3) of the Former Corporation Tax Act incurred in each consolidated business year of the domestic corporation whose consolidated parent corporation business year started before April 1, 2022.
A domestic corporation that is deemed to fall under the category of a corporation listed in any of the items of Article 64-11, paragraph (1) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 30, paragraph (3) or (5) of the Supplementary Provisions is deemed to fall under the category of a corporation listed in any of the items of Article 64-11, paragraph (1) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act, and a domestic corporation that is deemed not to fall under the category of a corporation listed in Article 64-11, paragraph (1), item (ii) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 30, paragraph (3) or (5) of the Supplementary Provisions is deemed not to fall under the category of a corporation listed in Article 64-11, paragraph (1), item (ii) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act, respectively, and the provisions of Article 64-7, paragraph (2) of the New Corporation Tax Act apply.
附則第三十条第三項又は第五項の規定により新法人税法第六十四条の十一第一項各号又は第六十四条の十二第一項各号に掲げる法人に該当するものとみなされた内国法人は新法人税法第六十四条の十一第一項各号又は第六十四条の十二第一項各号に掲げる法人に該当するものと、附則第三十条第三項又は第五項の規定により新法人税法第六十四条の十一第一項第二号又は第六十四条の十二第一項各号に掲げる法人に該当しないものとみなされた内国法人は新法人税法第六十四条の十一第一項第二号又は第六十四条の十二第一項各号に掲げる法人に該当しないものと、それぞれみなして、新法人税法第六十四条の七第二項の規定を適用する。
Supplementary Provisions, Article 29Transitional Measures Concerning Approval for Group Tax Sharing
第二十九条(通算承認に関する経過措置)
With regard to a domestic corporation that falls under the category of a consolidated parent corporation as of March 31, 2022 (excluding one whose approval under Article 4-2 of the Former Corporation Tax Act is rescinded after that date under the provisions then in force, which continue to govern pursuant to the provisions of Article 16, paragraph (1) or (2) of the Supplementary Provisions, and one that obtained approval under Article 4-5, paragraph (3) of the Former Corporation Tax Act within the period of the consolidated parent corporation business year containing that date (including one that obtained approval under Article 4-5, paragraph (3) of the Former Corporation Tax Act under the provisions then in force, which continue to govern pursuant to the provisions of Article 16, paragraph (3) of the Supplementary Provisions)) and a consolidated subsidiary corporation that has a consolidated full controlling interest with the domestic corporation as of the day of the end of the consolidated parent corporation business year containing that date, approval under Article 64-9, paragraph (1) of the New Corporation Tax Act is deemed to have been given on the day following that date. In this case, the approval becomes effective as of that day.
令和四年三月三十一日において連結親法人に該当する内国法人(同日後に附則第十六条第一項又は第二項の規定によりなお従前の例により旧法人税法第四条の二の承認を取り消されたもの及び同日の属する連結親法人事業年度の期間内に旧法人税法第四条の五第三項の承認を受けたもの(附則第十六条第三項の規定によりなお従前の例により旧法人税法第四条の五第三項の承認を受けたものを含む。)を除く。)及び同日の属する連結親法人事業年度終了の日において当該内国法人との間に連結完全支配関係がある連結子法人については、同日の翌日において、新法人税法第六十四条の九第一項の規定による承認があったものとみなす。この場合において、その承認は、同日から、その効力を生ずる。
In the case where a consolidated parent corporation has submitted to the competent district director with jurisdiction over the place for tax payment, by the day preceding the first day of the business year that first starts on or after April 1, 2022, a report stating that it is to be subject to the provisions of this paragraph and other matters specified by Ministry of Finance Order, the provisions of the preceding paragraph do not apply to the consolidated parent corporation and a consolidated subsidiary corporation that has a consolidated full controlling interest with the consolidated parent corporation as of that preceding day.
A corporation that has been subject to the provisions of the preceding paragraph and for which the period from the day following the day of the end of the last consolidated business year until the day of the end of the business year containing the day on which five years have elapsed from that day has not yet elapsed is deemed to be a corporation listed in Article 64-9, paragraph (1), item (iii) of the New Corporation Tax Act, and the provisions of that Article apply.
前項の規定の適用を受けた法人で最終の連結事業年度終了の日の翌日から同日以後五年を経過する日の属する事業年度終了の日までの期間を経過していないものは、新法人税法第六十四条の九第一項第三号に掲げる法人とみなして、同条の規定を適用する。
A corporation that has obtained approval under Article 4-5, paragraph (3) of the Former Corporation Tax Act (including approval under Article 4-5, paragraph (3) of the Former Corporation Tax Act given under the provisions then in force, which continue to govern pursuant to the provisions of Article 16, paragraph (3) of the Supplementary Provisions; hereinafter referred to as "former approval" in this paragraph) and for which the period from the day following the day of the end of the business year containing the day on which it obtained the former approval until the day of the end of the business year containing the day on which five years have elapsed from that day has not yet elapsed is deemed to be a corporation listed in Article 64-9, paragraph (1), item (iii) of the New Corporation Tax Act, and the provisions of that Article apply.
旧法人税法第四条の五第三項の承認(附則第十六条第三項の規定によりなお従前の例によりされた旧法人税法第四条の五第三項の承認を含む。以下この項において「旧承認」という。)を受けた法人でその旧承認を受けた日の属する事業年度終了の日の翌日から同日以後五年を経過する日の属する事業年度終了の日までの期間を経過していないものは、新法人税法第六十四条の九第一項第三号に掲げる法人とみなして、同条の規定を適用する。
A corporation whose approval under Article 4-2 of the Former Corporation Tax Act was rescinded pursuant to the provisions of Article 4-5, paragraph (1) of the Former Corporation Tax Act (including a corporation whose approval under Article 4-2 of the Former Corporation Tax Act was rescinded under the provisions then in force, which continue to govern pursuant to the provisions of Article 16, paragraph (1) of the Supplementary Provisions) and for which the period from the date of rescission of those approvals until the day of the end of the business year containing the day on which five years have elapsed from that date has not yet elapsed is deemed to be a corporation listed in Article 64-9, paragraph (1), item (iv) of the New Corporation Tax Act, and the provisions of that Article apply.
旧法人税法第四条の五第一項の規定により旧法人税法第四条の二の承認を取り消された法人(附則第十六条第一項の規定によりなお従前の例により旧法人税法第四条の二の承認を取り消された法人を含む。)でこれらの承認の取消しの日から同日以後五年を経過する日の属する事業年度終了の日までの期間を経過していないものは、新法人税法第六十四条の九第一項第四号に掲げる法人とみなして、同条の規定を適用する。
A domestic corporation that is deemed to fall under a corporation listed in any of the items of Article 64-11, paragraph (1) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of paragraph (3) or (5) of the following Article is deemed to fall under a corporation listed in any of the items of Article 64-11, paragraph (1) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act, and a domestic corporation that is deemed not to fall under a corporation listed in Article 64-11, paragraph (1), item (ii) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of paragraph (3) or (5) of the following Article is deemed not to fall under a corporation listed in Article 64-11, paragraph (1), item (ii) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act, respectively, and the provisions of Article 64-9, paragraphs (7), (10) and (12) of the New Corporation Tax Act apply.
次条第三項又は第五項の規定により新法人税法第六十四条の十一第一項各号又は第六十四条の十二第一項各号に掲げる法人に該当するものとみなされた内国法人は新法人税法第六十四条の十一第一項各号又は第六十四条の十二第一項各号に掲げる法人に該当するものと、次条第三項又は第五項の規定により新法人税法第六十四条の十一第一項第二号又は第六十四条の十二第一項各号に掲げる法人に該当しないものとみなされた内国法人は新法人税法第六十四条の十一第一項第二号又は第六十四条の十二第一項各号に掲げる法人に該当しないものと、それぞれみなして、新法人税法第六十四条の九第七項、第十項及び第十二項の規定を適用する。
Supplementary Provisions, Article 30Transitional Measures for Gains or Losses on the Fair Valuation of Assets upon the Commencement, etc. of the Group Tax Sharing System
第三十条(通算制度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 64-11, paragraph (1) and Article 64-12, paragraph (1) of the New Corporation Tax Act apply to corporation tax on income for a business year of a domestic corporation ending on or after March 31, 2022.
新法人税法第六十四条の十一第一項及び第六十四条の十二第一項の規定は、内国法人の令和四年三月三十一日以後に終了する事業年度の所得に対する法人税について適用する。
The provisions of Article 64-11, paragraph (1) of the New Corporation Tax Act do not apply to a domestic corporation deemed to have received the approval under Article 64-9, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of paragraph (1) of the preceding Article.
前条第一項の規定により新法人税法第六十四条の九第一項の規定による承認があったものとみなされた内国法人については、新法人税法第六十四条の十一第一項の規定は、適用しない。
In the case where, in a business year of a domestic corporation ending on March 31, 2022, the domestic corporation falls under a corporation listed in any of the following items, the provisions of Article 64-11, paragraph (1) of the New Corporation Tax Act may be applied by deeming the domestic corporation to be the domestic corporation specified in the relevant item:
内国法人の令和四年三月三十一日に終了する事業年度において、当該内国法人が次の各号に掲げる法人に該当する場合には、当該内国法人を当該各号に定める内国法人とみなして、新法人税法第六十四条の十一第一項の規定を適用することができる。
a domestic corporation that does not fall under the corporation listed in Article 64-11, paragraph (1), item (i) of the New Corporation Tax Act (limited to a parent corporation prescribed in that paragraph): a domestic corporation that falls under the corporation listed in that item;
新法人税法第六十四条の十一第一項第一号に掲げる法人に該当しない内国法人(同項に規定する親法人に限る。) 同号に掲げる法人に該当する内国法人
a domestic corporation that falls under the corporation listed in Article 64-11, paragraph (1), item (ii) of the New Corporation Tax Act but does not fall under a corporation listed in any of the items of Article 61-11, paragraph (1) of the Former Corporation Tax Act: a domestic corporation that does not fall under the corporation listed in Article 64-11, paragraph (1), item (ii) of the New Corporation Tax Act;
新法人税法第六十四条の十一第一項第二号に掲げる法人に該当する内国法人で旧法人税法第六十一条の十一第一項各号に掲げる法人に該当しないもの 新法人税法第六十四条の十一第一項第二号に掲げる法人に該当しない内国法人
a domestic corporation that does not fall under the corporation listed in Article 64-11, paragraph (1), item (ii) of the New Corporation Tax Act but falls under a corporation listed in any of the items of Article 61-11, paragraph (1) of the Former Corporation Tax Act: a domestic corporation that falls under the corporation listed in Article 64-11, paragraph (1), item (ii) of the New Corporation Tax Act.
新法人税法第六十四条の十一第一項第二号に掲げる法人に該当しない内国法人で旧法人税法第六十一条の十一第一項各号に掲げる法人に該当するもの 新法人税法第六十四条の十一第一項第二号に掲げる法人に該当する内国法人
The provisions of Article 64-11, paragraph (2) of the New Corporation Tax Act do not apply to the shares of or capital contributions to a domestic corporation deemed to have received the approval under Article 64-9, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of paragraph (1) of the preceding Article.
前条第一項の規定により新法人税法第六十四条の九第一項の規定による承認があったものとみなされた内国法人の株式又は出資については、新法人税法第六十四条の十一第二項の規定は、適用しない。
In the case where, in a business year of a domestic corporation ending on March 31, 2022, the domestic corporation falls under a corporation listed in any of the following items, the provisions of Article 64-12, paragraph (1) of the New Corporation Tax Act may be applied by deeming the domestic corporation to be the domestic corporation specified in the relevant item:
内国法人の令和四年三月三十一日に終了する事業年度において、当該内国法人が次の各号に掲げる法人に該当する場合には、当該内国法人を当該各号に定める内国法人とみなして、新法人税法第六十四条の十二第一項の規定を適用することができる。
a domestic corporation that falls under a corporation listed in any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act but does not fall under a corporation listed in any of the items of Article 61-12, paragraph (1) of the Former Corporation Tax Act: a domestic corporation that does not fall under a corporation listed in any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act;
新法人税法第六十四条の十二第一項各号に掲げる法人に該当する内国法人で旧法人税法第六十一条の十二第一項各号に掲げる法人に該当しないもの 新法人税法第六十四条の十二第一項各号に掲げる法人に該当しない内国法人
a domestic corporation that does not fall under a corporation listed in any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act but falls under a corporation listed in any of the items of Article 61-12, paragraph (1) of the Former Corporation Tax Act: a domestic corporation that falls under a corporation listed in any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act.
新法人税法第六十四条の十二第一項各号に掲げる法人に該当しない内国法人で旧法人税法第六十一条の十二第一項各号に掲げる法人に該当するもの 新法人税法第六十四条の十二第一項各号に掲げる法人に該当する内国法人
Necessary matters concerning the application of the provisions of Article 64-11, paragraph (1) and Article 64-12, paragraph (1) of the New Corporation Tax Act to a corporation listed in paragraph (9), item (i) or paragraph (11), item (i) of Article 4-3 of the Former Corporation Tax Act in the case where the special business year for consolidated application prescribed in paragraph (6) of that Article is the business year that includes March 31, 2022, and other necessary matters concerning the application of the provisions of the preceding paragraphs, are specified by Cabinet Order.
旧法人税法第四条の三第六項に規定する連結申請特例年度が令和四年三月三十一日の属する事業年度である場合における同条第九項第一号又は第十一項第一号に掲げる法人に対する新法人税法第六十四条の十一第一項及び第六十四条の十二第一項の規定の適用その他前各項の規定の適用に関し必要な事項は、政令で定める。
Supplementary Provisions, Article 31Transitional Measures for Exclusion of Losses on the Transfer of Specified Assets from Deductible Expenses
第三十一条(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 64-14 of the New Corporation Tax Act do not apply to the net operating loss on the transfer of specified assets prescribed in paragraph (2) of that Article of a group tax sharing corporation deemed to have received the approval under Article 64-9, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 29, paragraph (1) of the Supplementary Provisions.
附則第二十九条第一項の規定により新法人税法第六十四条の九第一項の規定による承認があったものとみなされた通算法人の新法人税法第六十四条の十四第二項に規定する特定資産譲渡等損失額については、同条の規定は、適用しない。
A domestic corporation that is deemed to fall under a corporation listed in any of the items of Article 64-11, paragraph (1) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of paragraph (3) or (5) of the preceding Article is deemed to fall under a corporation listed in any of the items of Article 64-11, paragraph (1) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act, and a domestic corporation that is deemed not to fall under a corporation listed in Article 64-11, paragraph (1), item (ii) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of paragraph (3) or (5) of the preceding Article is deemed not to fall under a corporation listed in Article 64-11, paragraph (1), item (ii) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act, respectively, and the provisions of Article 64-14 of the New Corporation Tax Act apply.
前条第三項又は第五項の規定により新法人税法第六十四条の十一第一項各号又は第六十四条の十二第一項各号に掲げる法人に該当するものとみなされた内国法人は新法人税法第六十四条の十一第一項各号又は第六十四条の十二第一項各号に掲げる法人に該当するものと、前条第三項又は第五項の規定により新法人税法第六十四条の十一第一項第二号又は第六十四条の十二第一項各号に掲げる法人に該当しないものとみなされた内国法人は新法人税法第六十四条の十一第一項第二号又は第六十四条の十二第一項各号に掲げる法人に該当しないものと、それぞれみなして、新法人税法第六十四条の十四の規定を適用する。
Supplementary Provisions, Article 32Transitional Measures for Foreign Tax Credit
第三十二条(外国税額の控除に関する経過措置)
With regard to the application of the provisions of Article 69, paragraph (2) of the New Corporation Tax Act in the case where, among the business years that began within three years before the first day of the business year (limited to one beginning on or after April 1, 2022) in which a domestic corporation is to pay a creditable amount of the foreign country's corporate tax (meaning the creditable amount of the foreign country's corporate tax prescribed in Article 69, paragraph (1) of the New Corporation Tax Act; the same applies in this Article) (referred to as a "business year within preceding three years" in this paragraph), there is one that falls under a consolidated business year, and there is an individually attributed amount of the consolidated credit limit (meaning the individually attributed amount of the consolidated credit limit prescribed in Article 81-15, paragraph (1) of the Former Corporation Tax Act; the same applies in this Article) for that consolidated business year, that individually attributed amount of the consolidated credit limit is deemed to be the limitation on a creditable amount (meaning the limitation on a creditable amount prescribed in paragraph (1) of that Article; the same applies in this Article) for the business year within preceding three years corresponding to the period of that consolidated business year; and with regard to the application of the provisions of Article 69, paragraph (3) of the New Corporation Tax Act in the case where there is an individually creditable amount of the foreign country's corporate tax (meaning the individually creditable amount of the foreign country's corporate tax prescribed in Article 81-15, paragraph (1) of the Former Corporation Tax Act; the same applies in this Article) that came to be paid in that consolidated business year, that individually creditable amount of the foreign country's corporate tax is deemed to be a creditable amount of the foreign country's corporate tax that came to be paid in the business year within preceding three years corresponding to the period of that consolidated business year.
内国法人が控除対象外国法人税の額(新法人税法第六十九条第一項に規定する控除対象外国法人税の額をいう。以下この条において同じ。)を納付することとなる事業年度(令和四年四月一日以後に開始するものに限る。)開始の日前三年以内に開始した各事業年度(以下この項において「前三年内事業年度」という。)に連結事業年度に該当するものがある場合において、当該連結事業年度の連結控除限度個別帰属額(旧法人税法第八十一条の十五第一項に規定する連結控除限度個別帰属額をいう。以下この条において同じ。)があるときの新法人税法第六十九条第二項の規定の適用については、その連結控除限度個別帰属額は当該連結事業年度の期間に対応する前三年内事業年度の控除限度額(同条第一項に規定する控除限度額をいう。以下この条において同じ。)とみなし、当該連結事業年度において納付することとなった個別控除対象外国法人税の額(旧法人税法第八十一条の十五第一項に規定する個別控除対象外国法人税の額をいう。以下この条において同じ。)があるときの新法人税法第六十九条第三項の規定の適用については、その個別控除対象外国法人税の額は当該連結事業年度の期間に対応する前三年内事業年度において納付することとなった控除対象外国法人税の額とみなす。
With regard to the application of the provisions of Article 69, paragraph (9) of the New Corporation Tax Act, the limitation on a creditable amount or the creditable amount of the foreign country's corporate tax for a business year within three years before the merger (meaning a business year within three years before the merger prescribed in item (i) of that paragraph; the same applies in this paragraph) of an acquired corporation prescribed in that item is to include the individually attributed amount of the consolidated credit limit or the individually creditable amount of the foreign country's corporate tax for that business year within three years before the merger, and the limitation on a creditable amount or the creditable amount of the foreign country's corporate tax for a business year within three years before the company split, etc. (meaning a business year within three years before the company split, etc. prescribed in item (ii) of that paragraph; the same applies in this paragraph) of a splitting corporation, etc. prescribed in paragraph (9), item (ii) of that Article is to include the individually attributed amount of the consolidated credit limit or the individually creditable amount of the foreign country's corporate tax for that business year within three years before the company split, etc.
新法人税法第六十九条第九項の規定の適用については、同項第一号に規定する被合併法人の合併前三年内事業年度(同号に規定する合併前三年内事業年度をいう。以下この項において同じ。)の控除限度額又は控除対象外国法人税の額には当該合併前三年内事業年度の連結控除限度個別帰属額又は個別控除対象外国法人税の額を含むものとし、同条第九項第二号に規定する分割法人等の分割等前三年内事業年度(同号に規定する分割等前三年内事業年度をいう。以下この項において同じ。)の控除限度額又は控除対象外国法人税の額には当該分割等前三年内事業年度の連結控除限度個別帰属額又は個別控除対象外国法人税の額を含むものとする。
With regard to the application of the provisions of Article 69, paragraph (11) of the New Corporation Tax Act, an amount deemed to be the limitation on a creditable amount prescribed in that paragraph is to include an amount deemed to be the individually attributed amount of the consolidated credit limit for a consolidated business year within preceding three years (meaning a consolidated business year within preceding three years prescribed in Article 81-15, paragraph (2) of the Former Corporation Tax Act; the same applies in this paragraph) pursuant to the provisions of Article 81-15, paragraph (5) of the Former Corporation Tax Act, and an amount deemed to be the creditable amount of the foreign country's corporate tax prescribed in Article 69, paragraph (11) of the New Corporation Tax Act is to include an amount deemed to be the individually creditable amount of the foreign country's corporate tax that came to be paid in a consolidated business year within preceding three years pursuant to the provisions of Article 81-15, paragraph (5) of the Former Corporation Tax Act.
新法人税法第六十九条第十一項の規定の適用については、同項に規定する控除限度額とみなされる金額には旧法人税法第八十一条の十五第五項の規定により前三年内連結事業年度(同条第二項に規定する前三年内連結事業年度をいう。以下この項において同じ。)の連結控除限度個別帰属額とみなされる金額を含むものとし、新法人税法第六十九条第十一項に規定する控除対象外国法人税の額とみなされる金額には旧法人税法第八十一条の十五第五項の規定により前三年内連結事業年度において納付することとなった個別控除対象外国法人税の額とみなされる金額を含むものとする。
With regard to the application of the provisions of Article 69, paragraph (12) of the New Corporation Tax Act, the applicable business year prescribed in that paragraph is to include a consolidated business year for which the provisions of Article 81-15, paragraphs (1) through (3) of the Former Corporation Tax Act were applied.
新法人税法第六十九条第十二項の規定の適用については、同項に規定する適用事業年度には、旧法人税法第八十一条の十五第一項から第三項までの規定の適用を受けた連結事業年度を含むものとする。
With regard to the application of the provisions of Article 69, paragraph (26) of the Corporation Tax Act in the case where, among the business years of a domestic corporation that began before April 1, 2022 (including a business year for which the consolidated parent corporation business year of a consolidated subsidiary corporation began before that date), there is one that falls under a consolidated business year, the phrase "the returns, etc. for each business year on or after the oldest of the business years" in that paragraph is deemed to be replaced with "the Final Returns, consolidated tax returns (meaning consolidated tax returns prescribed in Article 2, item (xxxii) (Definitions) of the Former Corporation Tax Act; the same applies in this paragraph), amended returns or written requests for Reassessment for each business year or each consolidated business year on or after the oldest of the business years or consolidated business years (meaning consolidated business years prescribed in Article 15-2 (Meaning of Consolidated Business Year) of the Corporation Tax Act prior to the amendment by Article 3 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) (referred to as the 'Former Corporation Tax Act' in this paragraph); the same applies in this paragraph)", the phrase "stating the limitation on a creditable amount for each business year and the creditable amount of the foreign country's corporate tax to be paid in each business year" with "stating the limitation on a creditable amount for each business year and the creditable amount of the foreign country's corporate tax to be paid in each business year, or the individually attributed amount of the consolidated credit limit for each such consolidated business year (meaning the individually attributed amount of the consolidated credit limit prescribed in Article 81-15, paragraph (1) (Foreign Tax Credit in a Consolidated Business Year) of the Former Corporation Tax Act; the same applies in this paragraph) and the individually creditable amount of the foreign country's corporate tax to be paid in each such consolidated business year (meaning the individually creditable amount of the foreign country's corporate tax prescribed in paragraph (1) of that Article; the same applies in this paragraph)", the phrase "are, except where the district director" with "or the individually attributed amount of the consolidated credit limit for each such consolidated business year, the individually creditable amount of the foreign country's corporate tax to be paid in each such consolidated business year and other amounts specified by Ministry of Finance Order are, except where the district director", and the phrase "attached to the returns, etc. for each business year" with "attached to the Final Returns, consolidated tax returns, amended returns or written requests for Reassessment for each business year or each consolidated business year".
内国法人の令和四年四月一日前に開始した事業年度(連結子法人の連結親法人事業年度が同日前に開始した事業年度を含む。)に連結事業年度に該当するものがある場合における法人税法第六十九条第二十六項の規定の適用については、同項中「のうち最も古い事業年度以後の各事業年度の申告書等」とあるのは「又は連結事業年度(所得税法等の一部を改正する法律(令和二年法律第八号)第三条の規定による改正前の法人税法(以下この項において「旧法人税法」という。)第十五条の二(連結事業年度の意義)に規定する連結事業年度をいう。以下この項において同じ。)のうち最も古い事業年度又は連結事業年度以後の各事業年度又は各連結事業年度の確定申告書、連結確定申告書(旧法人税法第二条第三十二号(定義)に規定する連結確定申告書をいう。以下この項において同じ。)、修正申告書又は更正請求書」と、「控除対象外国法人税の額を記載した」とあるのは「控除対象外国法人税の額又は当該各連結事業年度の連結控除限度個別帰属額(旧法人税法第八十一条の十五第一項(連結事業年度における外国税額の控除)に規定する連結控除限度個別帰属額をいう。以下この項において同じ。)及び当該各連結事業年度において納付することとなつた個別控除対象外国法人税の額(同条第一項に規定する個別控除対象外国法人税の額をいう。以下この項において同じ。)を記載した」と、「は、税務署長」とあるのは「又は当該各連結事業年度の連結控除限度個別帰属額及び当該各連結事業年度において納付することとなつた個別控除対象外国法人税の額その他の財務省令で定める金額は、税務署長」と、「、当該各事業年度の申告書等」とあるのは「、当該各事業年度又は各連結事業年度の確定申告書、連結確定申告書、修正申告書又は更正請求書」とする。
Supplementary Provisions, Article 33Transitional Measures for Interim Return
第三十三条(中間申告に関する経過措置)
In a business year prescribed in Article 71, paragraph (1) of the New Corporation Tax Act of an ordinary corporation set forth in that paragraph that begins on or after April 1, 2022, if the period of the previous business year of that business year falls under a consolidated business year, then with regard to the interim return for that business year to be filed by the ordinary corporation, the amount listed in item (i) of that paragraph is, notwithstanding the provisions of that item, the amount calculated by dividing the individually attributed payment of consolidated corporation tax prescribed in Article 71, paragraph (1), item (i) of the Former Corporation Tax Act pertaining to the ordinary corporation for that previous business year (referred to as the "individually attributed payment of consolidated corporation tax" in the following paragraph) that pertains to the amount listed in Article 81-22, paragraph (1), item (ii) of the Former Corporation Tax Act to be stated in the consolidated tax return for that previous business year that was finalized by the day before the day on which six months have elapsed prescribed in Article 71, paragraph (1) of the New Corporation Tax Act (referred to as the "day on which six months have elapsed" in the following paragraph and paragraph (4)), by the number of months of that previous business year, and multiplying the result by the number of months of the interim period prescribed in Article 71, paragraph (1), item (i) of the New Corporation Tax Act.
新法人税法第七十一条第一項の普通法人の令和四年四月一日以後に開始する同項に規定する事業年度において、当該事業年度の前事業年度の期間が連結事業年度に該当する場合には、その普通法人が提出すべき当該事業年度の中間申告書については、同項第一号に掲げる金額は、同号の規定にかかわらず、当該前事業年度のその普通法人に係る旧法人税法第七十一条第一項第一号に規定する連結法人税個別帰属支払額(次項において「連結法人税個別帰属支払額」という。)で新法人税法第七十一条第一項に規定する六月経過日(次項及び第四項において「六月経過日」という。)の前日までに確定した当該前事業年度の連結確定申告書に記載すべき旧法人税法第八十一条の二十二第一項第二号に掲げる金額に係るものを当該前事業年度の月数で除し、これに新法人税法第七十一条第一項第一号に規定する中間期間の月数を乗じて計算した金額とする。
In the case referred to in Article 71, paragraph (1) of the New Corporation Tax Act, when the ordinary corporation set forth in that paragraph is the acquiring corporation in a qualified merger (excluding one that establishes a corporation) carried out within a period listed in any of the items of paragraph (2) of that Article or the acquiring corporation in a qualified merger that establishes a corporation (limited to the case where, of the business years (excluding those of less than six months) of the acquired corporation in those qualified mergers that ended on or after the day one year before the first day of that business year of the ordinary corporation, the period of the most recent business year falls under a consolidated business year), then, with regard to the application of the provisions of that paragraph and paragraph (3) of that Article, the finalized corporation tax amount of the acquired corporation prescribed in paragraph (2), item (i) of that Article of that acquired corporation is the individually attributed payment of consolidated corporation tax of that acquired corporation for that most recent business year that pertains to the amount listed in Article 81-22, paragraph (1), item (ii) of the Former Corporation Tax Act to be stated in the consolidated tax return for that most recent business year that was finalized by the day before the day on which six months have elapsed.
新法人税法第七十一条第一項の場合において、同項の普通法人が同条第二項各号に掲げる期間内に行われた適格合併(法人を設立するものを除く。)に係る合併法人又は法人を設立する適格合併に係る合併法人であるとき(その普通法人の当該事業年度開始の日の一年前の日以後に終了したこれらの適格合併に係る被合併法人の各事業年度(その月数が六月に満たないものを除く。)のうち最も新しい事業年度の期間が連結事業年度に該当する場合に限る。)は、同項及び同条第三項の規定の適用については、当該被合併法人の同条第二項第一号に規定する被合併法人確定法人税額は、当該最も新しい事業年度の当該被合併法人の連結法人税個別帰属支払額で六月経過日の前日までに確定した当該最も新しい事業年度の連結確定申告書に記載すべき旧法人税法第八十一条の二十二第一項第二号に掲げる金額に係るものとする。
The number of months set forth in the preceding two paragraphs is calculated according to the calendar and a division of less than one month is counted as one month.
前二項の月数は、暦に従って計算し、一月に満たない端数を生じたときは、これを一月とする。
In the case where the due date for filing a return under Article 81-22, paragraph (1) of the Former Corporation Tax Act for a business year that falls under the consolidated business year set forth in paragraph (1) has been extended by four months pursuant to the provisions of Article 81-24, paragraph (1) of the Former Corporation Tax Act, and the provisions of Article 10, paragraph (2) of the Act on General Rules for National Taxes apply to the due date for filing that return, if the amount listed in Article 81-22, paragraph (1), item (ii) of the Former Corporation Tax Act to be stated in the consolidated tax return is finalized during the period from the day following the due date for filing that return that would apply if the provisions of that paragraph did not apply, until the day deemed to be the due date for filing that return pursuant to the provisions of that paragraph, the provisions of paragraphs (1) and (2) apply by deeming that amount to have been finalized by the day before the day on which six months have elapsed.
Supplementary Provisions, Article 34Transitional Measures for Special Provisions on Extension of the Due Date for Filing a Final Return
第三十四条(確定申告書の提出期限の延長の特例に関する経過措置)
In the case where a domestic corporation deemed to have received the approval under Article 64-9, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 29, paragraph (1) of the Supplementary Provisions (limited to one that was a consolidated parent corporation; referred to as a "transitioned corporation" in this Article) was subject to the provisions of Article 81-24, paragraph (1) of the Former Corporation Tax Act in the consolidated business year that includes March 31, 2022, the transitioned corporation and any domestic corporation that had a consolidated full controlling interest with the transitioned corporation on the last day of that consolidated business year (excluding one that ceased to have a group tax sharing full controlling interest with the transitioned corporation on the day following that day) are deemed to have had the due date for filing under Article 75-2, paragraph (1) of the New Corporation Tax Act extended on that following day.
附則第二十九条第一項の規定により新法人税法第六十四条の九第一項の規定による承認があったものとみなされた内国法人(連結親法人であったものに限る。以下この条において「移行法人」という。)が令和四年三月三十一日の属する連結事業年度において旧法人税法第八十一条の二十四第一項の規定の適用を受けていた場合には、当該移行法人及び当該連結事業年度終了の日において当該移行法人との間に連結完全支配関係があった内国法人(同日の翌日において当該移行法人との間に通算完全支配関係を有しなくなったものを除く。)は、当該翌日において新法人税法第七十五条の二第一項の提出期限の延長がされたものとみなす。
In the case where a transitioned corporation had received a designation under any of the items of Article 81-24, paragraph (1) of the Former Corporation Tax Act in the consolidated business year that includes March 31, 2022, the transitioned corporation and any domestic corporation that had a consolidated full controlling interest with the transitioned corporation on the last day of that consolidated business year (excluding one that ceased to have a group tax sharing full controlling interest with the transitioned corporation on the day following that day) are deemed to have received, on that following day, the designation under the relevant item of Article 75-2, paragraph (1) of the New Corporation Tax Act as applied with the replacement of terms pursuant to the provisions of paragraph (11), item (i) of that Article, with the number of months pertaining to that designation as the number of months pertaining to the designation under that item.
Supplementary Provisions, Article 35Transitional Measures for Refund through Carryback of Losses
第三十五条(欠損金の繰戻しによる還付に関する経過措置)
With regard to the application of the provisions of Article 80, paragraph (4) of the New Corporation Tax Act in the case where the provisions of Article 20, paragraph (4) of the Supplementary Provisions apply, the phrase "or paragraph (5)" in that paragraph is deemed to be replaced with "or paragraph (5), or Article 20, paragraph (4) (Transitional Measures for Carryover of Losses) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020)".
附則第二十条第四項の規定の適用がある場合における新法人税法第八十条第四項の規定の適用については、同項中「又は第五項」とあるのは、「若しくは第五項又は所得税法等の一部を改正する法律(令和二年法律第八号)附則第二十条第四項(欠損金の繰越しに関する経過措置)」とする。
With regard to the application of the provisions of Article 80 of the New Corporation Tax Act in the case where each business year that began within two years before the first day of the business year showing a loss prescribed in Article 80, paragraph (1) of the New Corporation Tax Act (including as applied mutatis mutandis pursuant to paragraph (5) of that Article) (referred to as the "business year showing a loss" in item (iii)) of a domestic corporation deemed to have received the approval under Article 64-9, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 29, paragraph (1) of the Supplementary Provisions (referred to as a "business year within preceding two years" in this paragraph) is a consolidated business year, the amounts listed in the following items are deemed to be the amounts specified in the respective items, a consolidated tax return is deemed to be a Final Return that is a Blue Return, and that business year within preceding two years is deemed to be a business year that does not fall under a business year that ended before the day on which the approval under Article 64-9, paragraph (1) of the New Corporation Tax Act became effective, respectively:
附則第二十九条第一項の規定により新法人税法第六十四条の九第一項の規定による承認があったものとみなされた内国法人の新法人税法第八十条第一項(同条第五項において準用する場合を含む。)に規定する欠損事業年度(第三号において「欠損事業年度」という。)開始の日前二年以内に開始した各事業年度(以下この項において「前二年内事業年度」という。)が連結事業年度である場合における同条の規定の適用については、次の各号に掲げる金額を当該各号に定める金額と、連結確定申告書を青色申告書である確定申告書と、当該前二年内事業年度を新法人税法第六十四条の九第一項の規定による承認の効力が生じた日前に終了した事業年度に該当しない事業年度と、それぞれみなす。
the amount calculated by multiplying the amount listed in (a) by the ratio of the amount listed in (b) to the sum of the amounts listed in (b) and (c) (or zero, if that sum is zero): the amount of corporation tax prescribed in Article 80, paragraph (1) of the New Corporation Tax Act on income for that business year within preceding two years;
イに掲げる金額に、ロ及びハに掲げる金額の合計額のうちにロに掲げる金額の占める割合を乗じて計算した金額(当該合計額が零である場合には、零) 当該前二年内事業年度の所得に対する新法人税法第八十条第一項に規定する法人税の額
the amount of corporation tax prescribed in Article 81-31, paragraph (1) of the Former Corporation Tax Act on consolidated income for that business year within preceding two years (or, if the provisions of that Article have already been applied to the amount of corporation tax on consolidated income for that business year within preceding two years, the amount obtained by deducting from that amount the amount refunded through that application);
the amount calculated pursuant to the provisions of Article 81-18, paragraph (1) of the Former Corporation Tax Act as the amount attributed to the domestic corporation as its share of the corporation tax burden pertaining to the amount of corporation tax listed in (a);
イに掲げる法人税の額に係る法人税の負担額として当該内国法人に帰せられる金額として旧法人税法第八十一条の十八第一項の規定により計算される金額
the sum of the amounts calculated pursuant to the provisions of Article 81-18, paragraph (1) of the Former Corporation Tax Act as the amounts attributed to other consolidated corporations that have a consolidated full controlling interest with the domestic corporation as of the last day of that business year within preceding two years, as their share of the corporation tax burden pertaining to the amount of corporation tax listed in (a).
the amount calculated by multiplying the amount listed in (a) by the ratio of the amount listed in (b) to the sum of the amounts listed in (b) and (c) (or zero, if that sum is zero): the amount of income for that business year within preceding two years;
イに掲げる金額に、ロ及びハに掲げる金額の合計額のうちにロに掲げる金額の占める割合を乗じて計算した金額(当該合計額が零である場合には、零) 当該前二年内事業年度の所得の金額
the amount of consolidated income for that business year within preceding two years (or, if the provisions of Article 81-31 of the Former Corporation Tax Act have already been applied to the amount of corporation tax on consolidated income for that business year within preceding two years, the amount obtained by deducting the consolidated deficit pertaining to that application from the amount equivalent to that amount of consolidated income);
the domestic corporation's individual income amount for the business years within the previous two years (meaning the individual income amount prescribed in Article 81-18, paragraph (1) of the Former Corporation Tax Act; the same applies in (c));
当該内国法人の当該前二年内事業年度の個別所得金額(旧法人税法第八十一条の十八第一項に規定する個別所得金額をいう。ハにおいて同じ。)
the sum of the individual income amounts for the consolidated business years ending on the last day of that business year within preceding two years of other consolidated corporations that have a consolidated full controlling interest with the domestic corporation as of that day.
an amount equivalent to the amount listed in the preceding item pertaining to a business year that began within two years before the first day of the business year ending on the last day of that business year showing a loss of another group tax sharing corporation that has a group tax sharing full controlling interest with the domestic corporation as of that day: the amount of income for that business year.
Supplementary Provisions, Article 36Transitional Measures for Blue Returns
第三十六条(青色申告に関する経過措置)
In the case where the approval under Article 4-2 of the Former Corporation Tax Act of a domestic corporation has been revoked pursuant to the provisions of Article 4-5, paragraph (2) of the Former Corporation Tax Act (including the case where the approval under Article 4-2 of the Former Corporation Tax Act has been revoked as governed by the provisions then in force pursuant to the provisions of Article 16, paragraph (2) of the Supplementary Provisions), or where it has received the approval under Article 4-5, paragraph (3) of the Former Corporation Tax Act (including the case where it has received the approval under Article 4-5, paragraph (3) of the Former Corporation Tax Act as governed by the provisions then in force pursuant to the provisions of Article 16, paragraph (3) of the Supplementary Provisions), when it seeks to obtain the approval set forth in Article 121, paragraph (1) of the Former Corporation Tax Act for filing the returns listed in the items of that paragraph for each business year on or after the business year listed in Article 122, paragraph (2), items (vi) through (viii) of the Former Corporation Tax Act via a Blue Return, the provisions then in force continue to govern the due date for filing the application form under Article 122, paragraph (1) of the Former Corporation Tax Act and the day on which approval is deemed to have been given pursuant to the provisions of Article 125 of the Former Corporation Tax Act.
内国法人が旧法人税法第四条の五第二項の規定により旧法人税法第四条の二の承認を取り消された場合(附則第十六条第二項の規定によりなお従前の例により旧法人税法第四条の二の承認を取り消された場合を含む。)又は旧法人税法第四条の五第三項の承認を受けた場合(附則第十六条第三項の規定によりなお従前の例により旧法人税法第四条の五第三項の承認を受けた場合を含む。)において旧法人税法第百二十二条第二項第六号から第八号までに掲げる事業年度以後の各事業年度の旧法人税法第百二十一条第一項各号に掲げる申告書を青色の申告書により提出することについて同項の承認を受けようとするときにおける旧法人税法第百二十二条第一項の申請書の提出期限及び旧法人税法第百二十五条の規定により承認があったものとみなされる日については、なお従前の例による。
The due date for filing the application form under Article 122, paragraph (1) of the New Corporation Tax Act when a domestic corporation to which the provisions of Article 29, paragraph (2) of the Supplementary Provisions have been applied seeks to obtain the approval set forth in Article 121, paragraph (1) of the New Corporation Tax Act for filing the returns listed in the items of that paragraph for each business year on or after the following business year of its final consolidated business year via a Blue Return is, notwithstanding the provisions of Article 122, paragraph (1), the day before whichever is earlier of the day on which three months have elapsed from the first day of that following business year and the last day of that following business year.
附則第二十九条第二項の規定の適用を受けた内国法人の最終の連結事業年度の翌事業年度以後の各事業年度の新法人税法第百二十一条第一項各号に掲げる申告書を青色の申告書により提出することについて同項の承認を受けようとするときにおける新法人税法第百二十二条第一項の申請書の提出期限は、同項の規定にかかわらず、当該翌事業年度開始の日以後三月を経過した日と当該翌事業年度終了の日とのうちいずれか早い日の前日とする。
With regard to the application of the provisions of Article 127 of the New Corporation Tax Act to a domestic corporation deemed to have received the approval under Article 64-9, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 29, paragraph (1) of the Supplementary Provisions, the phrase "paragraph (1) of the preceding Article" in paragraph (1), item (i) of that Article is deemed to be replaced with "paragraph (1) of the preceding Article or Article 4-4, paragraph (1) (Retention of Books and Documents of Consolidated Corporations) of the Corporation Tax Act prior to the amendment by Article 3 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) (referred to as the 'Former Corporation Tax Act' in this paragraph)"; the phrase "the instructions of the district director of the tax office given pursuant to the provisions of paragraph (2) of the preceding Article" in item (ii) of that paragraph is deemed to be replaced with "the instructions of the district director of the tax office given pursuant to the provisions of paragraph (2) of the preceding Article or the instructions of the Commissioner of the National Tax Agency, the regional commissioner or the district director given pursuant to the provisions of Article 4-4, paragraph (2) of the Former Corporation Tax Act"; the phrase "a return under Article 74, paragraph (1) (Final Returns)" in item (iv) of that paragraph is deemed to be replaced with "a return under Article 74, paragraph (1) (Final Returns) or a return under Article 81-22, paragraph (1) (Consolidated Final Returns) of the Former Corporation Tax Act", and the phrase "pertaining to the return" with "pertaining to those returns"; and the phrase "又は" (or) in paragraphs (3) and (4) of that Article is deemed to be replaced with "若しくは" (or, joining a smaller group of alternatives).
附則第二十九条第一項の規定により新法人税法第六十四条の九第一項の規定による承認があったものとみなされた内国法人に係る新法人税法第百二十七条の規定の適用については、同条第一項第一号中「前条第一項」とあるのは「前条第一項又は所得税法等の一部を改正する法律(令和二年法律第八号)第三条の規定による改正前の法人税法(以下この項において「旧法人税法」という。)第四条の四第一項(連結法人の帳簿書類の保存)」と、同項第二号中「指示」とあるのは「指示又は旧法人税法第四条の四第二項の規定による国税庁長官、国税局長若しくは税務署長の指示」と、同項第四号中「申告書を」とあるのは「申告書又は旧法人税法第八十一条の二十二第一項(連結確定申告)の規定による申告書を」と、「当該」とあるのは「これらの」と、同条第三項及び第四項中「又は」とあるのは「若しくは」とする。
Supplementary Provisions, Article 37Transitional Measures for Special Provisions on Refund of Corporation Tax Due to a Reassessment after Fictitious Accounting
第三十七条(仮装経理に基づく過大申告の場合の更正に伴う法人税額の還付の特例に関する経過措置)
In the case where the final consolidated business year (meaning a consolidated business year ending on or after March 31, 2022; the same applies in this paragraph) of a consolidated parent corporation has ended, the provisions of Article 135 of the Former Corporation Tax Act that remain in force pursuant to the provisions of Article 14, paragraph (2) of the Supplementary Provisions apply by deeming that ending to be a fact listed in any of the items of Article 135, paragraph (3) of the Former Corporation Tax Act, and by deeming the due date for filing the return under Article 81-22, paragraph (1) of the Former Corporation Tax Act for that final consolidated business year to be the final filing due date prescribed in Article 135, paragraph (3) of the Former Corporation Tax Act.
With regard to a claim for a refund under Article 135, paragraph (4) of the Former Corporation Tax Act made by a consolidated parent corporation before the due date for filing prescribed in the preceding paragraph, the provisions then in force continue to govern.
Supplementary Provisions, Article 138Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Income Tax Act, etc.
第百三十八条(所得税法等の一部を改正する法律の一部改正に伴う経過措置)
The provisions of Article 28, paragraph (7) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. as amended by Article 30 (referred to as the "New 2018 Amendment Act" in this Article) apply to corporation tax on income for a business year of a domestic corporation ending on or after March 31, 2022.
The provisions of Article 28, paragraph (7) of the Supplementary Provisions of the New 2018 Amendment Act do not apply to the amount of proceeds and the amount of expenses prescribed in that paragraph of a domestic corporation deemed to have received the approval under Article 64-9, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 29, paragraph (1) of the Supplementary Provisions.
附則第二十九条第一項の規定により新法人税法第六十四条の九第一項の規定による承認があったものとみなされた内国法人の新平成三十年改正法附則第二十八条第七項に規定する収益の額及び費用の額については、同項の規定は、適用しない。
A domestic corporation that is deemed to fall under a corporation listed in any of the items of Article 64-11, paragraph (1) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 30, paragraph (3) or (5) of the Supplementary Provisions is deemed to fall under a corporation listed in any of the items of Article 64-11, paragraph (1) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act, and a domestic corporation that is deemed not to fall under a corporation listed in Article 64-11, paragraph (1), item (ii) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 30, paragraph (3) or (5) of the Supplementary Provisions is deemed not to fall under a corporation listed in Article 64-11, paragraph (1), item (ii) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act, respectively, and the provisions of Article 28, paragraph (7) of the Supplementary Provisions of the New 2018 Amendment Act apply.
附則第三十条第三項又は第五項の規定により新法人税法第六十四条の十一第一項各号又は第六十四条の十二第一項各号に掲げる法人に該当するものとみなされた内国法人は新法人税法第六十四条の十一第一項各号又は第六十四条の十二第一項各号に掲げる法人に該当するものと、附則第三十条第三項又は第五項の規定により新法人税法第六十四条の十一第一項第二号又は第六十四条の十二第一項各号に掲げる法人に該当しないものとみなされた内国法人は新法人税法第六十四条の十一第一項第二号又は第六十四条の十二第一項各号に掲げる法人に該当しないものと、それぞれみなして、新平成三十年改正法附則第二十八条第七項の規定を適用する。
Supplementary Provisions, Article 171Transitional Measures Concerning Penal Provisions
第百七十一条(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; hereinafter the same applies 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 and in the cases where provisions remain in force 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並びに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及びこの附則の規定によりなおその効力を有す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 172Delegation to Cabinet Order
第百七十二条(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。