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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 (excluding the provisions in amending (excluding the part concerning ) and amending ), and the provisions of Articles 14 through 18, Articles 20 through 37, (limited to the provisions amending ), , (limited to the provisions amending ), , , (limited to the provisions amending ), , and of the Supplementary Provisions;

の規定(中の改正規定(に係る部分を除く。)及びの改正規定を除く。)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、(の改正規定に限る。)、、(の改正規定に限る。)、、、(の改正規定に限る。)、、及びの規定

Omitted

略

the provisions in amending (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 and the part concerning ), the provisions amending (excluding the part concerning (excluding the part replacing "" with "") and the part concerning ) and the provisions amending , and the provisions of Article 138, paragraphs (1) through (4) of the Supplementary Provisions;

中の改正規定(中「平成三十五年三月三十一日」を「令和五年三月三十一日」に改める部分及びに係る部分を除く。)、の改正規定(に係る部分(「」を「」に改める部分を除く。)及びに係る部分を除く。)及び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 in and the provisions of Article 19 of the Supplementary Provisions: the date on which the comes into effect;

中の改正規定及び附則第十九条の規定 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 (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 (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 (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 (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 (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 , 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 (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 (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 prior to the amendment by the provisions of (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 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、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。)、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(以下「新地方法人税法」という。)、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、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、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。)、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、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(の規定による改正前の法人税法(以下「旧法人税法」という。)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(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 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 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 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 (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 , the National Tax Collection Act prior to the amendment by the provisions of , the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of (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 (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 (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 , 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 (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 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(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(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(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、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。)、の規定による改正前の国税通則法、の規定による改正前の国税徴収法、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。)、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、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、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、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 of the Former Corporation Tax Act that was made before April 1, 2022, for which neither the approval referred to in of the Former Corporation Tax Act nor the disposition denying the application referred to in 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、の承認又は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 of the Former Corporation Tax Act for a domestic corporation referred to in of the Former Corporation Tax Act and another domestic corporation referred to in (limited to a corporation set forth in ) in the case where the special consolidated application year prescribed in of that domestic corporation is a business year that began before April 1, 2022, for another domestic corporation referred to in in the case where the day on which that other domestic corporation came to have the full controlling interest prescribed in 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 (limited to a corporation set forth in ) in the case where the day specified in for that other domestic corporation is a day within the period of a special consolidated application year prescribed in 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 of the Former Corporation Tax Act and other provisions specified by Cabinet Order apply.

の内国法人の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の他の内国法人(に掲げる法人に限る。)、の他の内国法人の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の他の内国法人(に掲げる法人に限る。)のに定める日が同月一日前に開始した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、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 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 of the Former Corporation Tax Act exists with regard to that consolidated corporation, the provisions then in force continue to govern.

令和四年四月一日前に開始した連結親法人事業年度が終了していない連結法人につき各号に掲げる事実がある場合における当該連結法人に対するの承認の取消しについては、なお従前の例による。

With regard to the rescission of the approval referred to in 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 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 of the Former Corporation Tax Act; the same applies in item (vii));

令和四年四月一日前に開始した連結親法人事業年度が終了していない連結親法人(に規定する連結親法人をいう。以下附則第三十七条までにおいて同じ。)と内国法人(普通法人又は協同組合等に限る。)との間に当該内国法人による完全支配関係(に規定する政令で定める関係に限る。第七号において同じ。)が生じたこと。

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;

令和四年四月一日前に開始した連結親法人事業年度が終了していない連結親法人に連結子法人がなくなったことにより、連結法人が当該連結親法人のみとなったこと。

the dissolution of a consolidated parent corporation whose consolidated parent corporation business year that began before April 1, 2022 has not ended;

令和四年四月一日前に開始した連結親法人事業年度が終了していない連結親法人の解散

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;

令和四年四月一日前に開始した連結親法人事業年度が終了していない連結子法人の解散(合併又は破産手続開始の決定による解散に限る。)又は残余財産の確定

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 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));

令和四年四月一日前に開始した連結親法人事業年度が終了していない連結子法人が連結親法人との間に当該連結親法人による連結完全支配関係(に規定する連結完全支配関係をいう。以下附則第三十五条までにおいて同じ。)を有しなくなったこと(第一号、前二号、次号又は第七号に掲げる事実に基因するものを除く。)。

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.;

令和四年四月一日前に開始した連結親法人事業年度が終了していない連結親法人が公益法人等に該当することとなったこと。

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.

令和四年四月一日前に開始した連結親法人事業年度が終了していない連結親法人と内国法人(公益法人等に限る。)との間に当該内国法人による完全支配関係がある場合において、当該内国法人が普通法人又は協同組合等に該当することとなったこと。

With regard to the approval referred to in 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.

令和四年四月一日前に開始した連結親法人事業年度が終了していない連結法人に対するの承認については、なお従前の例による。

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