Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2022; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
この法律は、令和四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: December 31, 2022;
次に掲げる規定 令和四年十二月三十一日
the provisions of Article 2 amending Article 38, paragraph (1) of the Corporation Tax Act;
第二条中法人税法第三十八条第一項の改正規定
the following provisions: January 1, 2023;
次に掲げる規定 令和五年一月一日
Omitted
略
the provisions of Article 2 amending Article 26, paragraph (1), item (ii) of the Corporation Tax Act, the provisions amending paragraph (5) of that Article, the provisions amending Article 55 of that Act, the provisions amending Article 72, paragraph (3) of that Act (excluding the part replacing "paragraph (19) of that Article" with "paragraph (20) and paragraph (21), item (iii) of that Article", "paragraph (23) of that Article" with "paragraph (25) of that Article" and "paragraph (24) of that Article" with "paragraph (26) of that Article"), the provisions amending Article 142-2 of that Act and the provisions amending Article 144-4, paragraph (7) of that Act, and the provisions of Articles 11 and 14 of the Supplementary Provisions;
Omitted
略
the provisions of Article 2 adding the following to Appended Table 3 of the Corporation Tax Act: the date on which the Workers' Cooperatives Act (Act No. 78 of 2020) comes into effect.
第二条中法人税法別表第三に次のように加える改正規定 労働者協同組合法（令和二年法律第七十八号）の施行の日
Supplementary Provisions, Article 9Transitional Measures for Exclusion of Refunds from Gross Profits, etc.
第九条（還付金等の益金不算入等に関する経過措置）
The provisions of Article 26, paragraph (4) of the Corporation Tax Act as amended by Article 2 (hereinafter referred to as the "New Corporation Tax Act") apply to corporation tax on income for a business year of a domestic corporation beginning on or after the Effective Date.
Supplementary Provisions, Article 10Transitional Measures for Inclusion in Deductible Expenses, etc. of the Depreciated Amount of Fixed Assets, etc. Acquired with National Government Subsidies, etc.
第十条（国庫補助金等で取得した固定資産等の圧縮額の損金算入等に関する経過措置）
The provisions of Article 42, paragraphs (1) and (5) of the New Corporation Tax Act apply to Fixed Assets prescribed in paragraph (1) or (5) of that Article pertaining to national government subsidies, etc. prescribed in Article 42, paragraph (1) of the New Corporation Tax Act that a corporation (including an association or foundation without juridical personality; hereinafter the same applies up to Article 16 of the Supplementary Provisions) receives on or after the Effective Date, and with regard to Fixed Assets prescribed in paragraph (1) or (5) of that Article pertaining to national government subsidies, etc. prescribed in Article 42, paragraph (1) of the Corporation Tax Act prior to the amendment by Article 2 (hereinafter referred to as the "Former Corporation Tax Act") that a corporation received before the Effective Date, the provisions then in force continue to govern.
新法人税法第四十二条第一項及び第五項の規定は、法人（人格のない社団等を含む。以下附則第十六条までにおいて同じ。）が施行日以後に交付を受ける新法人税法第四十二条第一項に規定する国庫補助金等に係る同項又は同条第五項に規定する固定資産について適用し、法人が施行日前に交付を受けた第二条の規定による改正前の法人税法（以下「旧法人税法」という。）第四十二条第一項に規定する国庫補助金等に係る同項又は同条第五項に規定する固定資産については、なお従前の例による。
The provisions of Article 45, paragraphs (1) and (5) of the New Corporation Tax Act apply to Fixed Assets prescribed in those provisions pertaining to the money or materials set forth in those provisions that a corporation receives on or after the Effective Date, and with regard to Fixed Assets prescribed in those provisions pertaining to the money or materials set forth in Article 45, paragraph (1) or (5) of the Former Corporation Tax Act that a corporation received before the Effective Date, the provisions then in force continue to govern.
新法人税法第四十五条第一項及び第五項の規定は、法人が施行日以後に交付を受けるこれらの規定の金銭又は資材に係るこれらの規定に規定する固定資産について適用し、法人が施行日前に交付を受けた旧法人税法第四十五条第一項又は第五項の金銭又は資材に係るこれらの規定に規定する固定資産については、なお従前の例による。
The provisions of Article 46, paragraph (1) of the New Corporation Tax Act apply to Fixed Assets prescribed in that paragraph pertaining to amounts paid to a cooperative, etc. on or after the Effective Date based on the levy set forth in that paragraph, and with regard to Fixed Assets prescribed in that paragraph pertaining to amounts paid to a cooperative, etc. before the Effective Date based on the levy set forth in Article 46, paragraph (1) of the Former Corporation Tax Act, the provisions then in force continue to govern.
新法人税法第四十六条第一項の規定は、協同組合等が施行日以後に同項の賦課に基づいて納付される金額に係る同項に規定する固定資産について適用し、協同組合等が施行日前に旧法人税法第四十六条第一項の賦課に基づいて納付された金額に係る同項に規定する固定資産については、なお従前の例による。
The provisions of Article 47, paragraphs (1) and (5) of the New Corporation Tax Act apply to replacement assets or damaged assets, etc. prescribed in paragraph (1) of that Article, or Fixed Assets prescribed in paragraph (5) of that Article, pertaining to insurance monies, etc. prescribed in paragraph (1) of that Article payment of which a corporation receives on or after the Effective Date, and with regard to replacement assets, owned Fixed Assets that were damaged or assets that are to become replacement assets prescribed in Article 47, paragraph (1) of the Former Corporation Tax Act, or Fixed Assets prescribed in paragraph (5) of that Article, pertaining to insurance monies, etc. prescribed in paragraph (1) of that Article payment of which a corporation received before the Effective Date, the provisions then in force continue to govern.
Supplementary Provisions, Article 11Transitional Measures for Expenses, etc. Related to Wrongful Acts, etc.
第十一条（不正行為等に係る費用等に関する経過措置）
The provisions of Article 55, paragraph (3) of the New Corporation Tax Act apply to corporation tax on income for a business year of a corporation beginning on or after January 1, 2023.
新法人税法第五十五条第三項の規定は、法人の令和五年一月一日以後に開始する事業年度の所得に対する法人税について適用する。
Supplementary Provisions, Article 12Transitional Measures for Foreign Tax Credit
第十二条（外国税額の控除に関する経過措置）
The provisions of Article 69 of the New Corporation Tax Act apply to corporation tax on income for a business year of a domestic corporation beginning on or after the Effective Date.
新法人税法第六十九条の規定は、内国法人の施行日以後に開始する事業年度の所得に対する法人税について適用する。
Supplementary Provisions, Article 13Transitional Measures for Refund through Carryback of Losses
第十三条（欠損金の繰戻しによる還付に関する経過措置）
The provisions of Article 80 of the New Corporation Tax Act apply to corporation tax on income for a business year of a domestic corporation beginning on or after the Effective Date.
Supplementary Provisions, Article 14Transitional Measures for Matters to be Entered in Interim Return, etc. in the Case of Provisional Settlement of Accounts
第十四条（仮決算をした場合の中間申告書の記載事項等に関する経過措置）
The provisions of Article 144-4, paragraph (7) of the New Corporation Tax Act apply to corporation tax on income for a business year of a foreign corporation beginning on or after January 1, 2023, and with regard to corporation tax on income for a business year of a foreign corporation that began before that date, the provisions then in force continue to govern.
新法人税法第百四十四条の四第七項の規定は、外国法人の令和五年一月一日以後に開始する事業年度の所得に対する法人税について適用し、外国法人の同日前に開始した事業年度の所得に対する法人税については、なお従前の例による。
Supplementary Provisions, Article 98Transitional Measures Concerning Penal Provisions
第九十八条（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 99Delegation to Cabinet Order
第九十九条（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。