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.