Supplementary Provisions
附 則
This Ministerial Order comes into effect as of April 1, 2003.
この省令は、平成十五年四月一日から施行する。
The provisions of the Ministerial Order on the Useful Life, etc. of Depreciable Assets as amended (hereinafter referred to as the "New Rules") apply, for corporations (including associations or foundations without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act as amended by Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003) (referred to as the "New Corporation Tax Act" in paragraph (5) of the Supplementary Provisions); the same applies hereinafter), except as otherwise provided, to corporation tax on income for business years commencing on or after the Effective Date of this Ministerial Order (hereinafter referred to as the "Effective Date"), corporation tax on the consolidated income for a consolidated business year of a consolidated corporation (meaning a consolidated corporation prescribed in item (xii)-7-4 of that Article; the same applies hereinafter in this paragraph) commencing on or after the Effective Date, and corporation tax on income for calculation periods of a corporation that is the trustee of a specified trust (meaning a specified trust prescribed in item (xxix)-3 of that Article; the same applies hereinafter in this paragraph) commencing on or after the Effective Date, and for corporation tax on income for business years of a corporation that commenced before the Effective Date, corporation tax on the consolidated income for a consolidated business year of a consolidated corporation that commenced before the Effective Date, and corporation tax on income for calculation periods of a corporation that is the trustee of a specified trust that commenced before the Effective Date, the provisions then in force continue to govern.
改正後の減価償却資産の耐用年数等に関する省令（以下「新規則」という。）の規定は、法人（所得税法等の一部を改正する法律（平成十五年法律第八号）第二条の規定による改正後の法人税法（附則第五項において「新法人税法」という。）第二条第八号に規定する人格のない社団等を含む。以下同じ。）にあっては、別段の定めがあるものを除き、この省令の施行の日（以下「施行日」という。）以後に開始する事業年度の所得に対する法人税、連結法人（同条第十二号の七の四に規定する連結法人をいう。以下この項において同じ。）の施行日以後に開始する連結事業年度の連結所得に対する法人税及び特定信託（同条第二十九号の三に規定する特定信託をいう。以下この項において同じ。）の受託者である法人の施行日以後に開始する計算期間の所得に対する法人税について適用し、法人の施行日前に開始した事業年度の所得に対する法人税、連結法人の施行日前に開始した連結事業年度の連結所得に対する法人税及び特定信託の受託者である法人の施行日前に開始した計算期間の所得に対する法人税については、なお従前の例による。
The provisions of Article 1, paragraph (3) of the New Rules apply, for corporations, to an application made on or after the Effective Date seeking the certification under paragraph (2), item (i), (iii) or (iv) of that Article, and for an application made before the Effective Date seeking that certification, the provisions then in force continue to govern.
The provisions of Article 3, paragraph (1) of the New Rules apply, for corporations, to the succession prescribed in that paragraph that is made on or after the Effective Date, and for the succession prescribed in that paragraph that was made before the Effective Date, the provisions then in force continue to govern.
The provisions of Article 3, paragraph (2) of the New Rules apply, for corporations, to a qualified merger prescribed in Article 2, item (xii)-8 of the New Corporation Tax Act or a qualified company split prescribed in item (xii)-11 of that Article that is carried out on or after the Effective Date, and for a qualified merger prescribed in item (xii)-8 of that Article or a qualified company split prescribed in item (xii)-11 of that Article that was carried out before the Effective Date, the provisions then in force continue to govern.
the New Corporation Tax Actmachine translation
「新法人税法」
In paragraphs (2) and (5) of the supplementary provisions (附則) of Ministry of Finance Order No. 38 of 2003, the Corporation Tax Act as amended by Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003).
Short name set inSupplementary Provisions, paragraph (2)· applies only in this provision and in Supplementary Provisions, paragraph (5)
the New Rulesmachine translation
「新規則」
This Ministerial Order as amended by Ministry of Finance Order No. 38 of 2003.
Short name set inSupplementary Provisions, paragraph (2)
the Effective Datemachine translation
「施行日」
The date Ministry of Finance Order No. 38 of 2003, the amending Ministerial Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, paragraph (2)
specified trustmachine translation
「特定信託」
In paragraph (2) of the supplementary provisions (附則) of Ministry of Finance Order No. 38 of 2003, a specified trust as defined in Article 2, item (xxix)-3 of the Corporation Tax Act as amended by Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003), whose trustee corporation pays corporation tax on the income of each of its accounting periods.
Defined inSupplementary Provisions, paragraph (2)· applies only in this paragraph
consolidated corporationmachine translation
「連結法人」
In paragraph (2) of the supplementary provisions (附則) of Ministry of Finance Order No. 38 of 2003, a consolidated corporation as defined in Article 2, item (xii)-7-4 of the Corporation Tax Act as amended by Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003).
Defined inSupplementary Provisions, paragraph (2)· applies only in this paragraph