# 租税特別措置法 / Act on Special Measures Concerning Taxation — 附 則 (Supplementary Provisions)
- Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号
- English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 附 則 (Supplementary Provisions) — address `suppl-4221-6`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4221-6
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.
Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.
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## 附 則 平成二二年三月三一日法律第六号
suppl-4221-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4221-6/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1
**第一項** この法律は、平成二十二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。
suppl-4221-6/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1
This Act comes into effect on April 1, 2010; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
machine translation, not official
**一** 次に掲げる規定 平成二十二年六月一日
suppl-4221-6/art-1/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-1
the following provisions: June 1, 2010
machine translation, not official
**イからレまで** 略
suppl-4221-6/art-1/par-1/item-1/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-1/sub-1
Omitted
machine translation, not official
**ソ** 第十八条中租税特別措置法の目次の改正規定（「第七十条の十二」を「第七十条の十三」に改める部分に限る。）、同法第五条の二第五項第四号の改正規定（「規定する条約」の下に「その他の我が国が締結した国際約束」を、「締約国」の下に「又は締約者」を加え、「条約相手国」を「条約相手国等」に改める部分に限る。）、同項第五号の改正規定、同法第九条の四の二（見出しを含む。）の改正規定、同法第九条の五第一項の改正規定、同法第三十七条の十一の三第八項の改正規定、同法第四十二条の二第二項第一号の改正規定、同法第四十二条の三（見出しを含む。）の改正規定（同条第一項第二号中「規定する報告書」の下に「、第三十七条の十四第十五項に規定する報告書」を加える部分並びに同項第五号及び第六号に係る部分を除く。）、同法第六十六条の四第十二項の改正規定（「十万円」を「三十万円」に改める部分に限る。）、同条第十九項の改正規定（同項を同条第十八項とする部分を除く。）、同法第六十六条の四の二第一項の改正規定（「条約相手国」を「条約相手国等」に改める部分に限る。）、同法第六十八条の八十八第十一項の改正規定、同条第十九項の改正規定、同法第六十八条の八十八の二第一項の改正規定、同法第四章中第七十条の十二の次に一条を加える改正規定、同法第八十六条の二の改正規定、同法第八十七条の八の改正規定、同法第八十八条の七の改正規定、同法第八十九条の二の改正規定、同法第八十九条の三の改正規定、同法第八十九条の四の改正規定、同法第九十条の改正規定、同法第九十条の二の改正規定、同法第九十条の四の改正規定（同条第一項に係る部分を除く。）、同法第九十条の四の二の改正規定、同法第九十条の四の三の改正規定、同法第九十条の五の改正規定（同条第一項に係る部分を除く。）、同法第九十条の六の改正規定（同条第一項に係る部分を除く。）、同法第九十条の六の二の改正規定及び同法第九十条の七の改正規定並びに附則第五十条、第七十二条及び第百二十四条第七項から第九項までの規定
suppl-4221-6/art-1/par-1/item-1/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-1/sub-2
the provisions in Article 18 amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "Article 70-12" with "Article 70-13"), amending Article 5-2, paragraph (5), item (iv) of that Act (limited to the part adding "or any other international agreement concluded by Japan" after "the treaty prescribed", adding "or contracting party" after "contracting state", and replacing "treaty partner state" with "treaty partner state, etc."), amending item (v) of that paragraph, amending Article 9-4-2 of that Act (including its heading), amending Article 9-5, paragraph (1) of that Act, amending Article 37-11-3, paragraph (8) of that Act, amending Article 42-2, paragraph (2), item (i) of that Act, amending Article 42-3 of that Act (including its heading) (excluding the part adding ", the report prescribed in Article 37-14, paragraph (15)" after "the report prescribed" in paragraph (1), item (ii) of that Article and the part concerning items (v) and (vi) of that paragraph), amending Article 66-4, paragraph (12) of that Act (limited to the part replacing "100,000 yen" with "300,000 yen"), amending paragraph (19) of that Article (excluding the part renumbering that paragraph as paragraph (18) of that Article), amending Article 66-4-2, paragraph (1) of that Act (limited to the part replacing "treaty partner state" with "treaty partner state, etc."), amending Article 68-88, paragraph (11) of that Act, amending paragraph (19) of that Article, amending Article 68-88-2, paragraph (1) of that Act, adding one Article after Article 70-12 in Chapter IV of that Act, amending Article 86-2 of that Act, amending Article 87-8 of that Act, amending Article 88-7 of that Act, amending Article 89-2 of that Act, amending Article 89-3 of that Act, amending Article 89-4 of that Act, amending Article 90 of that Act, amending Article 90-2 of that Act, amending Article 90-4 of that Act (excluding the part concerning paragraph (1) of that Article), amending Article 90-4-2 of that Act, amending Article 90-4-3 of that Act, amending Article 90-5 of that Act (excluding the part concerning paragraph (1) of that Article), amending Article 90-6 of that Act (excluding the part concerning paragraph (1) of that Article), amending Article 90-6-2 of that Act, and amending Article 90-7 of that Act, and the provisions of Articles 50 and 72 and Article 124, paragraphs (7) through (9) of the Supplementary Provisions.
machine translation, not official
**二** 第十八条中租税特別措置法第十三条第五項第三号の改正規定、同法第四十六条の二第三項第三号の改正規定及び同法第六十八条の三十一第三項第三号の改正規定並びに附則第五十七条第四項、第七十九条第四項及び第百十二条第四項の規定 平成二十二年七月一日
suppl-4221-6/art-1/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-2
the provisions in Article 18 amending Article 13, paragraph (5), item (iii) of the Act on Special Measures Concerning Taxation, amending Article 46-2, paragraph (3), item (iii) of that Act and amending Article 68-31, paragraph (3), item (iii) of that Act, and the provisions of Article 57, paragraph (4), Article 79, paragraph (4) and Article 112, paragraph (4) of the Supplementary Provisions: July 1, 2010;
machine translation, not official
**三** 次に掲げる規定 平成二十二年十月一日
suppl-4221-6/art-1/par-1/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-3
the following provisions: October 1, 2010
machine translation, not official
**イからチまで** 略
suppl-4221-6/art-1/par-1/item-3/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-3/sub-1
Omitted
machine translation, not official
**リ** 第十八条中租税特別措置法第二条第二項の改正規定（同項第十号の七に係る部分を除く。）、同法第三条の三第五項の改正規定、同法第六条第三項の改正規定（「、第八十一条の十四第一項及び第百条第一項」を「及び第八十一条の十四第一項」に改める部分に限る。）、同法第八条の三第五項の改正規定、同法第九条の二第四項の改正規定、同法第三十七条の十第三項第二号の改正規定、同法第三十七条の十四の二第五項第三号の改正規定、同法第四十一条の九第四項の改正規定、同法第四十一条の十二第四項の改正規定、同法第四十二条の四第十六項の改正規定、同法第四十七条第四項の改正規定（「第六十八条の三十四第三項」を「第六十八条の三十四第一項」に、「同条第三項」を「同条第一項」に改める部分及び同項を同条第二項とする部分を除く。）、同法第四十七条の二第二項及び第四十八条第二項の改正規定、同法第五十二条の二の改正規定（同条第一項に係る部分を除く。）、同法第五十二条の三の改正規定、同法第五十五条の改正規定（同条第一項中「平成二十二年三月三十一日」を「平成二十四年三月三十一日」に改める部分、同項の表の第三号及び第四号に係る部分、同条第二項第一号に係る部分並びに同条第九項中「百分の百」を「百分の九十」に改める部分を除く。）、同法第五十五条の五の改正規定（同条第一項中「平成二十二年三月三十一日」を「平成二十四年三月三十一日」に改める部分を除く。）、同法第五十五条の六の改正規定、同法第五十五条の七の改正規定（同条第一項中「平成二十二年三月三十一日」を「平成二十四年三月三十一日」に改める部分を除く。）、同法第五十六条の改正規定、同法第五十七条の五の改正規定、同法第五十七条の六の改正規定、同法第五十七条の八の改正規定、同法第五十七条の九の改正規定、同法第五十七条の十第一項の改正規定（「除く」の下に「。次項において同じ」を、「残額」の下に「。次項において同じ。」を加える部分に限る。）、同条第二項の改正規定、同項を同条第三項とし、同条第一項の次に一項を加える改正規定、同法第五十八条の改正規定（同条第一項に係る部分及び同条第二項中「平成二十二年三月三十一日」を「平成二十五年三月三十一日」に改める部分を除く。）、同法第六十一条の三第一項の改正規定、同法第六十二条第一項の改正規定（「平成二十二年三月三十一日」を「平成二十四年三月三十一日」に改める部分及び「、第四十二条の十一第五項」を削る部分を除く。）、同法第六十二条の三の改正規定（同条第一項中「、第四十二条の十一第五項」を削る部分、同条第八項中「、第四十二条の十一第五項」を削る部分及び同条第十一項に係る部分を除く。）、同法第六十三条第一項の改正規定（「、第四十二条の十一第五項」を削る部分を除く。）、同法第六十四条の改正規定、同法第六十四条の二の改正規定、同法第六十五条の改正規定、同法第六十五条の三第三項第四号の改正規定、同法第六十五条の四第三項第四号の改正規定、同法第六十五条の五の二の改正規定、同法第六十五条の七の改正規定、同法第六十五条の八の改正規定、同法第六十五条の十の改正規定、同法第六十五条の十一の改正規定、同法第六十五条の十二の改正規定、同法第六十五条の十三の改正規定、同法第六十五条の十四の改正規定、同法第六十六条の改正規定、同法第六十六条の二の改正規定、同法第六十六条の四の改正規定（同条第七項中「帳簿書類」を「書類として財務省令で定めるもの」に改め、「をいう」の下に「。次項において同じ」を加え、「次項、第九項及び第十二項第二号において同じ。」を削る部分、同条第九項中「帳簿書類又は」を「財務省令で定めるもの又は」に改める部分、同条第十二項中「十万円」を「三十万円」に改める部分及び同条第十九項中「締約国」の下に「又は締約者」を加え、「条約相手国」を「条約相手国等」に改める部分を除く。）、同法第六十六条の四の二第一項の改正規定（「条約相手国」を「条約相手国等」に改める部分を除く。）、同法第六十六条の五の改正規定、同法第六十六条の八第二項の改正規定（「この項及び次項」を「第三項まで」に改め、「「次項」の下に「及び第三項」を加える部分に限る。）、同条第六項の改正規定（「第六十八条の九十二第五項」を「第六十八条の九十二第六項」に改める部分、「第三項の」を「第四項の」に改める部分及び「同条第五項」を「同条第六項」に、「同条第三項第二号」を「同条第四項第二号」に改め、同項を同条第七項とする部分を除く。）、同条第七項の次に六項を加える改正規定（第十項に係る部分に限る。）、同条第五項の改正規定（「有する特定外国子会社等」を「有する外国法人」に改める部分、「第三項」を「第四項」に改める部分、同項第三号中「特定外国子会社等」を「外国法人」に改める部分及び同項を同条第六項とする部分を除く。）、同条第二項の次に一項を加える改正規定、同法第六十六条の九の四第二項の改正規定（「この項及び次項」を「第三項まで」に改め、「「次項」の下に「及び第三項」を加える部分に限る。）、同条第六項の次に六項を加える改正規定（第九項に係る部分に限る。）、同条第二項の次に一項を加える改正規定、同法第六十六条の十三第一項の改正規定（同項ただし書中「ただし、」の下に「清算中に終了する事業年度及び」を加える部分に限る。）、同法第六十七条の四の改正規定、同法第六十七条の六第一項の改正規定、同法第六十七条の十四第六項の改正規定、同法第六十七条の十五第七項の改正規定、同法第六十八条の二の三（見出しを含む。）の改正規定、同法第六十八条の三の改正規定、同法第六十八条の三の二第六項の改正規定、同法第六十八条の三の三第六項の改正規定、同法第六十八条の三の四を削る改正規定、同法第六十八条の三の五を同法第六十八条の三の四とする改正規定、同法第六十八条の九の改正規定（同条第一項に係る部分、同条第九項に係る部分及び同条第十一項に係る部分を除く。）、同法第六十八条の九の二の改正規定、同法第六十八条の十第九項の改正規定、同法第六十八条の十一第七項の改正規定、同法第六十八条の十二第九項の改正規定、同法第六十八条の十三第五項の改正規定、同法第六十八条の十四第七項の改正規定、同法第六十八条の三十四第四項の改正規定（「第四十七条第三項」を「第四十七条第一項」に、「同条第三項」を「同条第一項」に改める部分及び同項を同条第二項とする部分を除く。）、同法第六十八条の三十五第二項及び第六十八条の三十六第二項の改正規定、同法第六十八条の四十の改正規定（同条第一項に係る部分を除く。）、同法第六十八条の四十一の改正規定、同法第六十八条の四十三の改正規定（同条第一項中「平成二十二年三月三十一日」を「平成二十四年三月三十一日」に改める部分、同項の表の第三号及び第四号に係る部分並びに同条第八項中「百分の百」を「百分の九十」に改める部分を除く。）、同法第六十八条の四十四の改正規定（同条第一項中「平成二十二年三月三十一日」を「平成二十四年三月三十一日」に改める部分を除く。）、同法第六十八条の四十五の改正規定、同法第六十八条の四十六の改正規定（同条第一項中「平成二十二年三月三十一日」を「平成二十四年三月三十一日」に改める部分を除く。）、同法第六十八条の四十八の改正規定、同法第六十八条の五十三の改正規定、同法第六十八条の五十四の改正規定、同法第六十八条の五十五の改正規定、同法第六十八条の五十六の改正規定、同法第六十八条の五十八の改正規定、同法第六十八条の五十八の二の改正規定、同法第六十八条の五十九の改正規定（同条第一項中「（各連結事業年度終了の時における」を「（法人税法第二条第九号に規定する普通法人である連結親法人のうち各連結事業年度終了の時において」に、「法人税法第二条第九号に規定する普通法人及び」を「もの及び同法第六十六条第六項第二号に掲げる法人に該当するもの並びに」に改める部分を除く。）、同法第六十八条の六十一の改正規定（同条第一項に係る部分及び同条第二項中「平成二十二年三月三十一日」を「平成二十五年三月三十一日」に改める部分を除く。）、同法第六十八条の六十四の改正規定（同条第一項に係る部分を除く。）、同法第六十八条の六十五の改正規定、同法第六十八条の六十八第九項の改正規定（「、現物出資法人又は事後設立法人」を「又は現物出資法人」に改める部分に限る。）、同条第十項の改正規定、同法第六十八条の七十の改正規定、同法第六十八条の七十一の改正規定、同法第六十八条の七十二の改正規定、同法第六十八条の七十四第三項第四号の改正規定、同法第六十八条の七十五第三項第四号の改正規定、同法第六十八条の七十六の二の改正規定（同条第一項に係る部分を除く。）、同法第六十八条の七十八の改正規定、同法第六十八条の七十九の改正規定、同法第六十八条の八十一の改正規定、同法第六十八条の八十二の改正規定、同法第六十八条の八十三の改正規定、同法第六十八条の八十四の改正規定、同法第六十八条の八十五の改正規定、同法第六十八条の八十五の三の改正規定、同法第六十八条の八十五の四の改正規定、同法第六十八条の八十八第六項の改正規定（「第二条第四十三号」を「第二条第三十九号」に、「同条第四十四号」を「同条第四十号」に改める部分に限る。）、同法第六十八条の九十二第二項の改正規定（「この項及び次項」を「第三項まで」に改め、「「次項」の下に「及び第三項」を加える部分に限る。）、同条第六項の改正規定（「第六十六条の八第五項」を「第六十六条の八第六項」に改める部分、「第三項の」を「第四項の」に改める部分及び「同条第五項」を「同条第六項」に、「同条第三項第二号」を「同条第四項第二号」に改め、同項を同条第七項とする部分を除く。）、同条第七項の次に六項を加える改正規定（第十項に係る部分に限る。）、同条第五項の改正規定（「有する特定外国子会社等」を「有する外国法人」に改める部分、「第三項」を「第四項」に改める部分、同項第三号中「特定外国子会社等」を「外国法人」に改める部分及び同項を同条第六項とする部分を除く。）、同条第二項の次に一項を加える改正規定、同法第六十八条の九十三の四第二項の改正規定（「この項及び次項」を「第三項まで」に改め、「「次項」の下に「及び第三項」を加える部分に限る。）、同条第六項の次に六項を加える改正規定（第九項に係る部分に限る。）、同条第二項の次に一項を加える改正規定、同法第六十八条の百二の改正規定、同法第六十八条の百四第一項の改正規定、同法第六十八条の百九の二の改正規定並びに同法第八十八条の二第一項の改正規定（「平成二十二年三月三十一日」を「平成二十三年三月三十一日」に改める部分を除く。）並びに附則第四十四条、第七十四条、第七十九条第六項及び第八項から第十三項まで、第八十条、第八十一条、第八十二条第一項及び第四項、第八十三条、第八十四条第二項、第八十六条、第八十七条第一項、第八十八条第一項及び第二項、第八十九条、第九十条第七項、第九十一条第五項、第九十三条、第九十四条、第九十五条、第九十六条第三項、第九十七条、第九十九条から第百四条まで、第百五条第二項、第百六条、第百七条第三項、第百八条、第百九条、第百十二条第六項及び第八項から第十三項まで、第百十三条、第百十四条、第百十五条第一項及び第四項、第百十六条、第百十七条、第百十八条第一項、第百十九条第七項、第百二十条第五項、第百二十二条、第百二十三条、第百二十七条、第百三十五条から第百四十条まで並びに第百四十二条（銀行等の株式等の保有の制限等に関する法律第五十八条第三項の改正規定に限る。）の規定
suppl-4221-6/art-1/par-1/item-3/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-3/sub-2
the provisions in Article 18 amending Article 2, paragraph (2) of the Act on Special Measures Concerning Taxation (excluding the part concerning item (x)-7 of that paragraph), amending Article 3-3, paragraph (5) of that Act, amending Article 6, paragraph (3) of that Act (limited to the part replacing ", Article 81-14, paragraph (1) and Article 100, paragraph (1)" with "and Article 81-14, paragraph (1)"), amending Article 8-3, paragraph (5) of that Act, amending Article 9-2, paragraph (4) of that Act, amending Article 37-10, paragraph (3), item (ii) of that Act, amending Article 37-14-2, paragraph (5), item (iii) of that Act, amending Article 41-9, paragraph (4) of that Act, amending Article 41-12, paragraph (4) of that Act, amending Article 42-4, paragraph (16) of that Act, amending Article 47, paragraph (4) of that Act (excluding the part replacing "Article 68-34, paragraph (3)" with "Article 68-34, paragraph (1)" and "paragraph (3) of that Article" with "paragraph (1) of that Article", and the part renumbering that paragraph as paragraph (2) of that Article), amending Article 47-2, paragraph (2) and Article 48, paragraph (2) of that Act, amending Article 52-2 of that Act (excluding the part concerning paragraph (1) of that Article), amending Article 52-3 of that Act, amending Article 55 of that Act (excluding the part replacing "March 31, 2010" with "March 31, 2012" in paragraph (1) of that Article, the part concerning items (iii) and (iv) of the table in that paragraph, the part concerning paragraph (2), item (i) of that Article, and the part replacing "100 percent" with "90 percent" in paragraph (9) of that Article), amending Article 55-5 of that Act (excluding the part replacing "March 31, 2010" with "March 31, 2012" in paragraph (1) of that Article), amending Article 55-6 of that Act, amending Article 55-7 of that Act (excluding the part replacing "March 31, 2010" with "March 31, 2012" in paragraph (1) of that Article), amending Article 56 of that Act, amending Article 57-5 of that Act, amending Article 57-6 of that Act, amending Article 57-8 of that Act, amending Article 57-9 of that Act, amending Article 57-10, paragraph (1) of that Act (limited to the part adding "; the same applies in the following paragraph" after "excluding" and adding "; the same applies in the following paragraph." after "remaining amount"), amending paragraph (2) of that Article, renumbering that paragraph as paragraph (3) of that Article and adding one paragraph after paragraph (1) of that Article, amending Article 58 of that Act (excluding the part concerning paragraph (1) of that Article and the part replacing "March 31, 2010" with "March 31, 2013" in paragraph (2) of that Article), amending Article 61-3, paragraph (1) of that Act, amending Article 62, paragraph (1) of that Act (excluding the part replacing "March 31, 2010" with "March 31, 2012" and the part deleting ", Article 42-11, paragraph (5)"), amending Article 62-3 of that Act (excluding the part deleting ", Article 42-11, paragraph (5)" in paragraph (1) of that Article, the part deleting ", Article 42-11, paragraph (5)" in paragraph (8) of that Article, and the part concerning paragraph (11) of that Article), amending Article 63, paragraph (1) of that Act (excluding the part deleting ", Article 42-11, paragraph (5)"), amending Article 64 of that Act, amending Article 64-2 of that Act, amending Article 65 of that Act, amending Article 65-3, paragraph (3), item (iv) of that Act, amending Article 65-4, paragraph (3), item (iv) of that Act, amending Article 65-5-2 of that Act, amending Article 65-7 of that Act, amending Article 65-8 of that Act, amending Article 65-10 of that Act, amending Article 65-11 of that Act, amending Article 65-12 of that Act, amending Article 65-13 of that Act, amending Article 65-14 of that Act, amending Article 66 of that Act, amending Article 66-2 of that Act, amending Article 66-4 of that Act (excluding the part replacing "books and documents" with "documents specified by Order of the Ministry of Finance", adding "; the same applies in the following paragraph" after "meaning", and deleting "the same applies in the following paragraph, paragraph (9) and paragraph (12), item (ii)." in paragraph (7) of that Article, the part replacing "books and documents or" with "those specified by Order of the Ministry of Finance or" in paragraph (9) of that Article, the part replacing "100,000 yen" with "300,000 yen" in paragraph (12) of that Article, and the part adding "or contracting party" after "contracting state" and replacing "treaty partner state" with "treaty partner state, etc." in paragraph (19) of that Article), amending Article 66-4-2, paragraph (1) of that Act (excluding the part replacing "treaty partner state" with "treaty partner state, etc."), amending Article 66-5 of that Act, amending Article 66-8, paragraph (2) of that Act (limited to the part replacing "this paragraph and the following paragraph" with "through paragraph (3)" and adding "and paragraph (3)" after ""the following paragraph"), amending paragraph (6) of that Article (excluding the part replacing "Article 68-92, paragraph (5)" with "Article 68-92, paragraph (6)", the part replacing "of paragraph (3)" with "of paragraph (4)", and the part replacing "paragraph (5) of that Article" with "paragraph (6) of that Article" and "paragraph (3), item (ii) of that Article" with "paragraph (4), item (ii) of that Article" and renumbering that paragraph as paragraph (7) of that Article), adding six paragraphs after paragraph (7) of that Article (limited to the part concerning paragraph (10)), amending paragraph (5) of that Article (excluding the part replacing "specified foreign subsidiary, etc. that holds" with "foreign corporation that holds", the part replacing "paragraph (3)" with "paragraph (4)", the part replacing "specified foreign subsidiary, etc." with "foreign corporation" in item (iii) of that paragraph, and the part renumbering that paragraph as paragraph (6) of that Article), adding one paragraph after paragraph (2) of that Article, amending Article 66-9-4, paragraph (2) of that Act (limited to the part replacing "this paragraph and the following paragraph" with "through paragraph (3)" and adding "and paragraph (3)" after ""the following paragraph"), adding six paragraphs after paragraph (6) of that Article (limited to the part concerning paragraph (9)), adding one paragraph after paragraph (2) of that Article, amending Article 66-13, paragraph (1) of that Act (limited to the part adding "business years ending during liquidation and" after "provided, however, that" in the proviso to that paragraph), amending Article 67-4 of that Act, amending Article 67-6, paragraph (1) of that Act, amending Article 67-14, paragraph (6) of that Act, amending Article 67-15, paragraph (7) of that Act, amending Article 68-2-3 of that Act (including its heading), amending Article 68-3 of that Act, amending Article 68-3-2, paragraph (6) of that Act, amending Article 68-3-3, paragraph (6) of that Act, deleting Article 68-3-4 of that Act, renumbering Article 68-3-5 of that Act as Article 68-3-4 of that Act, amending Article 68-9 of that Act (excluding the part concerning paragraph (1) of that Article, the part concerning paragraph (9) of that Article and the part concerning paragraph (11) of that Article), amending Article 68-9-2 of that Act, amending Article 68-10, paragraph (9) of that Act, amending Article 68-11, paragraph (7) of that Act, amending Article 68-12, paragraph (9) of that Act, amending Article 68-13, paragraph (5) of that Act, amending Article 68-14, paragraph (7) of that Act, amending Article 68-34, paragraph (4) of that Act (excluding the part replacing "Article 47, paragraph (3)" with "Article 47, paragraph (1)" and "paragraph (3) of that Article" with "paragraph (1) of that Article", and the part renumbering that paragraph as paragraph (2) of that Article), amending Article 68-35, paragraph (2) and Article 68-36, paragraph (2) of that Act, amending Article 68-40 of that Act (excluding the part concerning paragraph (1) of that Article), amending Article 68-41 of that Act, amending Article 68-43 of that Act (excluding the part replacing "March 31, 2010" with "March 31, 2012" in paragraph (1) of that Article, the part concerning items (iii) and (iv) of the table in that paragraph, and the part replacing "100 percent" with "90 percent" in paragraph (8) of that Article), amending Article 68-44 of that Act (excluding the part replacing "March 31, 2010" with "March 31, 2012" in paragraph (1) of that Article), amending Article 68-45 of that Act, amending Article 68-46 of that Act (excluding the part replacing "March 31, 2010" with "March 31, 2012" in paragraph (1) of that Article), amending Article 68-48 of that Act, amending Article 68-53 of that Act, amending Article 68-54 of that Act, amending Article 68-55 of that Act, amending Article 68-56 of that Act, amending Article 68-58 of that Act, amending Article 68-58-2 of that Act, amending Article 68-59 of that Act (excluding the part replacing "(as of the end of each consolidated business year" with "(among consolidated parent corporations that are ordinary corporations prescribed in Article 2, item (ix) of the Corporation Tax Act, as of the end of each consolidated business year" and replacing "ordinary corporations prescribed in Article 2, item (ix) of the Corporation Tax Act and" with "those and those that fall under a corporation listed in Article 66, paragraph (6), item (ii) of that Act, and" in paragraph (1) of that Article), amending Article 68-61 of that Act (excluding the part concerning paragraph (1) of that Article and the part replacing "March 31, 2010" with "March 31, 2013" in paragraph (2) of that Article), amending Article 68-64 of that Act (excluding the part concerning paragraph (1) of that Article), amending Article 68-65 of that Act, amending Article 68-68, paragraph (9) of that Act (limited to the part replacing ", a corporation making a capital contribution in kind or a corporation conducting a post-formation acquisition of assets" with "or a corporation making a capital contribution in kind"), amending paragraph (10) of that Article, amending Article 68-70 of that Act, amending Article 68-71 of that Act, amending Article 68-72 of that Act, amending Article 68-74, paragraph (3), item (iv) of that Act, amending Article 68-75, paragraph (3), item (iv) of that Act, amending Article 68-76-2 of that Act (excluding the part concerning paragraph (1) of that Article), amending Article 68-78 of that Act, amending Article 68-79 of that Act, amending Article 68-81 of that Act, amending Article 68-82 of that Act, amending Article 68-83 of that Act, amending Article 68-84 of that Act, amending Article 68-85 of that Act, amending Article 68-85-3 of that Act, amending Article 68-85-4 of that Act, amending Article 68-88, paragraph (6) of that Act (limited to the part replacing "Article 2, item (xliii)" with "Article 2, item (xxxix)" and "item (xliv) of that Article" with "item (xl) of that Article"), amending Article 68-92, paragraph (2) of that Act (limited to the part replacing "this paragraph and the following paragraph" with "through paragraph (3)" and adding "and paragraph (3)" after ""the following paragraph"), amending paragraph (6) of that Article (excluding the part replacing "Article 66-8, paragraph (5)" with "Article 66-8, paragraph (6)", the part replacing "of paragraph (3)" with "of paragraph (4)", and the part replacing "paragraph (5) of that Article" with "paragraph (6) of that Article" and "paragraph (3), item (ii) of that Article" with "paragraph (4), item (ii) of that Article" and renumbering that paragraph as paragraph (7) of that Article), adding six paragraphs after paragraph (7) of that Article (limited to the part concerning paragraph (10)), amending paragraph (5) of that Article (excluding the part replacing "specified foreign subsidiary, etc. that holds" with "foreign corporation that holds", the part replacing "paragraph (3)" with "paragraph (4)", the part replacing "specified foreign subsidiary, etc." with "foreign corporation" in item (iii) of that paragraph, and the part renumbering that paragraph as paragraph (6) of that Article), adding one paragraph after paragraph (2) of that Article, amending Article 68-93-4, paragraph (2) of that Act (limited to the part replacing "this paragraph and the following paragraph" with "through paragraph (3)" and adding "and paragraph (3)" after ""the following paragraph"), adding six paragraphs after paragraph (6) of that Article (limited to the part concerning paragraph (9)), adding one paragraph after paragraph (2) of that Article, amending Article 68-102 of that Act, amending Article 68-104, paragraph (1) of that Act, amending Article 68-109-2 of that Act, and amending Article 88-2, paragraph (1) of that Act (excluding the part replacing "March 31, 2010" with "March 31, 2011"), and the provisions of Article 44, Article 74, Article 79, paragraph (6) and paragraphs (8) through (13), Article 80, Article 81, Article 82, paragraphs (1) and (4), Article 83, Article 84, paragraph (2), Article 86, Article 87, paragraph (1), Article 88, paragraphs (1) and (2), Article 89, Article 90, paragraph (7), Article 91, paragraph (5), Article 93, Article 94, Article 95, Article 96, paragraph (3), Article 97, Articles 99 through 104, Article 105, paragraph (2), Article 106, Article 107, paragraph (3), Article 108, Article 109, Article 112, paragraph (6) and paragraphs (8) through (13), Article 113, Article 114, Article 115, paragraphs (1) and (4), Article 116, Article 117, Article 118, paragraph (1), Article 119, paragraph (7), Article 120, paragraph (5), Article 122, Article 123, Article 127, Articles 135 through 140, and Article 142 (limited to the provisions amending Article 58, paragraph (3) of the Act on Limitation on Shareholding by Banks and Other Financial Institutions) of the Supplementary Provisions.
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**四** 次に掲げる規定 平成二十三年一月一日
suppl-4221-6/art-1/par-1/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-4
the following provisions: January 1, 2011
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**イ及びロ** 略
suppl-4221-6/art-1/par-1/item-4/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-4/sub-1
Omitted
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**ハ** 第十八条中租税特別措置法第八条の四第三項第一号の改正規定、同法第二十八条の四第五項第一号の改正規定、同法第二十九条の改正規定、同法第三十一条第三項第一号の改正規定、同法第三十七条の十第一項の改正規定、同条第六項第一号の改正規定、同法第三十七条の十一及び第三十七条の十一の二の改正規定、同法第三十七条の十四の二第六項の改正規定、同法第三十七条の十四の三第四項の改正規定、同法第四十一条第一項第四号の改正規定、同法第四十一条の三の二第三項第三号の改正規定、同法第四十一条の五第十二項第一号の改正規定、同法第四十一条の五の二第十二項第一号の改正規定、同法第四十一条の十四第二項第一号の改正規定並びに同法第四十一条の十六（見出しを含む。）の改正規定並びに附則第五十八条、第六十二条、第六十五条、第六十六条、第七十一条、第百三十一条及び第百三十二条の規定
suppl-4221-6/art-1/par-1/item-4/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-4/sub-2
the provisions in Article 18 amending Article 8-4, paragraph (3), item (i) of the Act on Special Measures Concerning Taxation, amending Article 28-4, paragraph (5), item (i) of that Act, amending Article 29 of that Act, amending Article 31, paragraph (3), item (i) of that Act, amending Article 37-10, paragraph (1) of that Act, amending paragraph (6), item (i) of that Article, amending Articles 37-11 and 37-11-2 of that Act, amending Article 37-14-2, paragraph (6) of that Act, amending Article 37-14-3, paragraph (4) of that Act, amending Article 41, paragraph (1), item (iv) of that Act, amending Article 41-3-2, paragraph (3), item (iii) of that Act, amending Article 41-5, paragraph (12), item (i) of that Act, amending Article 41-5-2, paragraph (12), item (i) of that Act, amending Article 41-14, paragraph (2), item (i) of that Act, and amending Article 41-16 of that Act (including its heading), and the provisions of Articles 58, 62, 65, 66, 71, 131 and 132 of the Supplementary Provisions.
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**五** 略
suppl-4221-6/art-1/par-1/item-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-5
Omitted
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**六** 次に掲げる規定 平成二十四年一月一日
suppl-4221-6/art-1/par-1/item-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-6
the following provisions: January 1, 2012
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**イ** 略
suppl-4221-6/art-1/par-1/item-6/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-6/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-6/sub-1
Omitted
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**ロ** 第十八条中租税特別措置法第四条の四第二項の改正規定
suppl-4221-6/art-1/par-1/item-6/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-6/sub-2
the provisions in Article 18 amending Article 4-4, paragraph (2) of the Act on Special Measures Concerning Taxation.
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**七** 附則第六十四条第三項及び第四項の規定 平成二十五年十月一日
suppl-4221-6/art-1/par-1/item-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-7
the provisions of Article 64, paragraphs (3) and (4) of the Supplementary Provisions: October 1, 2013;
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**七の二** 第十八条中租税特別措置法の目次の改正規定（「第九条の七」を「第九条の八」に改める部分に限る。）、同法第二章第一節中第九条の七の次に一条を加える改正規定、同法第三十七条の十の二第一項の改正規定（同項第一号に係る部分を除く。）、同法第三十七条の十四の改正規定、同法第四十二条の三第四項の改正規定及び同法第九十七条の改正規定並びに附則第五十二条、第六十一条並びに第六十四条第一項及び第二項の規定 平成二十六年一月一日
suppl-4221-6/art-1/par-1/item-7-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-7-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-7-2
the provisions in Article 18 amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "Article 9-7" with "Article 9-8"), adding one Article after Article 9-7 in Chapter II, Section 1 of that Act, amending Article 37-10-2, paragraph (1) of that Act (excluding the part concerning item (i) of that paragraph), amending Article 37-14 of that Act, amending Article 42-3, paragraph (4) of that Act, and amending Article 97 of that Act, and the provisions of Articles 52 and 61 and Article 64, paragraphs (1) and (2) of the Supplementary Provisions: January 1, 2014;
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**八** 略
suppl-4221-6/art-1/par-1/item-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-8
Omitted
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**九** 第十八条中租税特別措置法第十条の二の二第一項第二号の改正規定及び同法第四十二条の五第一項第二号の改正規定並びに附則第五十三条、第七十五条及び第百五条第一項の規定 石油代替エネルギーの開発及び導入の促進に関する法律等の一部を改正する法律（平成二十一年法律第七十号）の施行の日
suppl-4221-6/art-1/par-1/item-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-9
the provisions in Article 18 amending Article 10-2-2, paragraph (1), item (ii) of the Act on Special Measures Concerning Taxation and amending Article 42-5, paragraph (1), item (ii) of that Act, and the provisions of Articles 53 and 75 and Article 105, paragraph (1) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on the Promotion of Development and Introduction of Alternative Energy to Oil, etc. (Act No. 70 of 2009) comes into effect;
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**十** 第十八条中租税特別措置法第三十四条第二項第四号の改正規定、同法第三十四条の二第二項第二十四号の改正規定、同法第六十五条の三第一項第四号の改正規定及び同法第六十五条の四第一項第二十四号の改正規定並びに附則第五十九条第二項、第八十七条第三項及び第百十八条第三項の規定 自然公園法及び自然環境保全法の一部を改正する法律（平成二十一年法律第四十七号）の施行の日
suppl-4221-6/art-1/par-1/item-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-10
the provisions in Article 18 amending Article 34, paragraph (2), item (iv) of the Act on Special Measures Concerning Taxation, amending Article 34-2, paragraph (2), item (xxiv) of that Act, amending Article 65-3, paragraph (1), item (iv) of that Act, and amending Article 65-4, paragraph (1), item (xxiv) of that Act, and the provisions of Article 59, paragraph (2), Article 87, paragraph (3) and Article 118, paragraph (3) of the Supplementary Provisions: the date on which the Act Partially Amending the Natural Parks Act and the Nature Conservation Act (Act No. 47 of 2009) comes into effect.
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### 第四十三条（租税特別措置法の一部改正に伴う所得税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Income Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4221-6/art-43 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-43 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-43
**第一項** 第十八条の規定による改正後の租税特別措置法（以下「新租税特別措置法」という。）第二章の規定は、別段の定めがあるものを除くほか、平成二十二年分以後の所得税について適用し、平成二十一年分以前の所得税については、なお従前の例による。
suppl-4221-6/art-43/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-43/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-43/par-1
Except as otherwise provided, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended by Article 18 (hereinafter referred to as the "New Act on Special Measures Concerning Taxation") apply to income tax for 2010 and subsequent years, and the provisions then in force continue to govern income tax for 2009 and prior years.
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### 第四十四条（国外で発行された公社債等の利子所得の分離課税等の経過措置等） — Transitional Measures, etc. for Separate Taxation, etc. on Interest Income from Public and Corporate Bonds, etc. Issued Outside Japan
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suppl-4221-6/art-44 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-44 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-44
**第一項** 平成二十二年九月三十日以前に解散（合併による解散及び十月旧法人税法第九十二条第二項に規定する信託特定解散を除く。）をした第十八条の規定による改正前の租税特別措置法（以下附則第百三十条までにおいて「旧租税特別措置法」という。）第三条の三第五項、第六条第三項（同条第十三項において準用する場合を含む。）、第八条の三第五項、第九条の二第四項、第四十一条の九第四項及び第四十一条の十二第四項に規定する内国法人に対するこれらの規定により読み替えて適用する十月旧法人税法の規定の適用については、なお従前の例による。
suppl-4221-6/art-44/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-44/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-44/par-1
With regard to the application of the provisions of the October Former Corporation Tax Act, as applied with the relevant terms and phrases replaced pursuant to the provisions of Article 3-3, paragraph (5), Article 6, paragraph (3) (including as applied mutatis mutandis pursuant to paragraph (13) of that Article), Article 8-3, paragraph (5), Article 9-2, paragraph (4), Article 41-9, paragraph (4) and Article 41-12, paragraph (4) of the Act on Special Measures Concerning Taxation before the amendment by Article 18 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation" through Article 130 of the Supplementary Provisions), to a domestic corporation prescribed in those provisions that dissolved (excluding dissolution due to a merger and a specified trust dissolution prescribed in Article 92, paragraph (2) of the October Former Corporation Tax Act) on or before September 30, 2010, the provisions then in force continue to govern.
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### 第四十五条（勤労者財産形成貯蓄契約に基づく生命保険等の差益等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Gains, etc. from Life Insurance, etc. under Workers' Asset-Building Savings Contracts
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suppl-4221-6/art-45 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-45 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-45
**第一項** 新租税特別措置法第四条の四第三項の規定は、平成二十二年一月一日以後の同項に規定する証券投資信託の終了又は一部の解約について適用し、同日前の旧租税特別措置法第四条の四第三項に規定する証券投資信託の終了又は一部の解約については、なお従前の例による。
suppl-4221-6/art-45/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-45/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-45/par-1
The provisions of Article 4-4, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to the termination or partial cancellation of a securities investment trust prescribed in that paragraph on or after January 1, 2010, and the provisions then in force continue to govern the termination or partial cancellation of a securities investment trust prescribed in Article 4-4, paragraph (3) of the Former Act on Special Measures Concerning Taxation before that date.
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### 第四十六条（振替国債等の利子の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Interest from Book-Entry Government Bonds, etc.
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suppl-4221-6/art-46 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-46 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-46
**第一項** 施行日前に提出された旧租税特別措置法第五条の二第一項第一号イに規定する振替国債非課税適用申告書又は同項第二号イに規定する振替地方債非課税適用申告書（当該振替国債非課税適用申告書若しくは当該振替地方債非課税適用申告書又はこれらにつき提出された同条第十項若しくは第十一項に規定する申告書（以下この項において「変更申告書」という。）の提出後に当該振替国債非課税適用申告書若しくは当該振替地方債非課税適用申告書又は当該変更申告書に記載された氏名若しくは名称又は同条第一項第一号イに規定する住所の変更をしていないものに限る。）は、施行日において新租税特別措置法第五条の二第一項第一号の規定により提出された同号の非課税適用申告書とみなす。
suppl-4221-6/art-46/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-46/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-46/par-1
A written application for a tax exemption for book-entry government bonds prescribed in Article 5-2, paragraph (1), item (i), (a) of the Former Act on Special Measures Concerning Taxation or a written application for a tax exemption for book-entry municipal bonds prescribed in item (ii), (a) of that paragraph that was submitted before the Effective Date (limited to one where, after the submission of that written application for a tax exemption for book-entry government bonds or written application for a tax exemption for book-entry municipal bonds or of a return prescribed in paragraph (10) or (11) of that Article that was submitted with regard to it (referred to as a "statement of change" in this paragraph), there has been no change in the name, or in the address prescribed in paragraph (1), item (i), (a) of that Article, stated in that written application for a tax exemption for book-entry government bonds, written application for a tax exemption for book-entry municipal bonds or statement of change) is deemed to be the written application for a tax exemption referred to in Article 5-2, paragraph (1), item (i) of the New Act on Special Measures Concerning Taxation that was submitted on the Effective Date pursuant to the provisions of that item.
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**第二項** 新租税特別措置法第五条の二第二項の規定は、同項に規定する適格外国証券投資信託の受託者である非居住者又は外国法人が支払を受ける同条第一項に規定する振替国債（以下この条において「振替国債」という。）又は同項に規定する振替地方債（以下この条において「振替地方債」という。）の利子のうち施行日以後の期間に対応する部分について適用し、旧租税特別措置法第五条の二第二項に規定する適格外国証券投資信託の受託者である非居住者又は外国法人が支払を受ける振替国債又は振替地方債の利子のうち施行日前の期間に対応する部分については、なお従前の例による。
suppl-4221-6/art-46/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-46/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-46/par-2
The provisions of Article 5-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to the portion corresponding to the period on or after the Effective Date of the interest on book-entry government bonds prescribed in paragraph (1) of that Article (hereinafter referred to as "book-entry government bonds" in this Article) or book-entry municipal bonds prescribed in that paragraph (hereinafter referred to as "book-entry municipal bonds" in this Article) that a nonresident or foreign corporation that is the trustee of a qualified foreign securities investment trust prescribed in paragraph (2) of that Article receives, and the provisions then in force continue to govern the portion corresponding to the period before the Effective Date of the interest on book-entry government bonds or book-entry municipal bonds that a nonresident or foreign corporation that is the trustee of a qualified foreign securities investment trust prescribed in Article 5-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation receives.
machine translation, not official
**第三項** 施行日前に旧租税特別措置法第五条の二第五項第四号の規定により受けた税務署長の承認は、施行日において新租税特別措置法第五条の二第五項第四号の規定により受けた国税庁長官の承認とみなす。
suppl-4221-6/art-46/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-46/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-46/par-3
The approval of the district director obtained before the Effective Date pursuant to the provisions of Article 5-2, paragraph (5), item (iv) of the Former Act on Special Measures Concerning Taxation is deemed, on the Effective Date, to be the approval of the Commissioner of the National Tax Agency obtained pursuant to the provisions of Article 5-2, paragraph (5), item (iv) of the New Act on Special Measures Concerning Taxation.
machine translation, not official
**第四項** 新租税特別措置法第五条の二第九項及び第十項の規定は、これらの規定に規定する非課税区分口座において同条第五項第六号に規定する振替記載等を受ける振替国債又は振替地方債につき支払を受ける利子でその計算期間の初日が平成二十二年六月一日以後であるものについて適用する。
suppl-4221-6/art-46/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-46/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-46/par-4
The provisions of Article 5-2, paragraphs (9) and (10) of the New Act on Special Measures Concerning Taxation apply to interest received on book-entry government bonds or book-entry municipal bonds for which entries or records under the book-entry transfer system prescribed in paragraph (5), item (vi) of that Article are made in the tax-exempt segregated account prescribed in those provisions, if the first day of the calculation period of that interest is on or after June 1, 2010.
machine translation, not official
**第五項** 新租税特別措置法第五条の二第十五項及び第十九項から第二十二項までの規定は、その利子の計算期間の初日が平成二十二年六月一日以後である振替国債又は振替地方債について適用し、その利子の計算期間の初日が平成二十二年六月一日前である振替国債又は振替地方債については、なお従前の例による。
suppl-4221-6/art-46/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-46/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-46/par-5
The provisions of Article 5-2, paragraph (15) and paragraphs (19) through (22) of the New Act on Special Measures Concerning Taxation apply to book-entry government bonds or book-entry municipal bonds the first day of the calculation period of whose interest is on or after June 1, 2010, and the provisions then in force continue to govern book-entry government bonds or book-entry municipal bonds the first day of the calculation period of whose interest is before June 1, 2010.
machine translation, not official
### 第四十七条（振替社債等の利子の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Interest from Book-Entry Corporate Bonds, etc.
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suppl-4221-6/art-47 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-47 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-47
**第一項** 新租税特別措置法第五条の三の規定は、同条第一項に規定する特定振替社債等の利子でその計算期間の初日が平成二十二年六月一日以後であるものについて適用する。
suppl-4221-6/art-47/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-47/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-47/par-1
The provisions of Article 5-3 of the New Act on Special Measures Concerning Taxation apply to interest on specified book-entry corporate bonds, etc. prescribed in paragraph (1) of that Article, the first day of the calculation period of which is on or after June 1, 2010.
machine translation, not official
**第二項** 施行日から平成二十二年五月三十一日までの間における新租税特別措置法第五条の三第四項第五号及び第六号の規定の適用については、同項第五号中「条約その他の我が国が締結した国際約束」とあるのは「条約」と、「締約国又は締約者」とあるのは「締約国」と、「条約相手国等」とあるのは「条約相手国」と、同項第六号中「条約相手国等」とあるのは「条約相手国」とする。
suppl-4221-6/art-47/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-47/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-47/par-2
With regard to the application of the provisions of Article 5-3, paragraph (4), items (v) and (vi) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to May 31, 2010, the phrase "a treaty or any other international agreement concluded by Japan" in item (v) of that paragraph is deemed to be replaced with "a treaty", the phrase "contracting state or contracting party" with "contracting state", and the phrase "treaty partner state, etc." with "treaty partner state", and the phrase "treaty partner state, etc." in item (vi) of that paragraph is deemed to be replaced with "treaty partner state".
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### 第四十八条（民間国外債等の利子の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Interest from Foreign Private Bonds, etc.
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suppl-4221-6/art-48 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-48 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-48
**第一項** 新租税特別措置法第六条第一項から第三項までの規定は、施行日以後に発行される同条第一項に規定する民間国外債につき支払を受ける利子について適用し、施行日前に発行された旧租税特別措置法第六条第一項に規定する一般民間国外債につき支払を受ける利子については、なお従前の例による。
suppl-4221-6/art-48/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-48/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-48/par-1
The provisions of Article 6, paragraphs (1) through (3) of the New Act on Special Measures Concerning Taxation apply to interest received on foreign private bonds prescribed in paragraph (1) of that Article that are issued on or after the Effective Date, and the provisions then in force continue to govern interest received on general foreign private bonds prescribed in Article 6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were issued before the Effective Date.
machine translation, not official
**第二項** 新租税特別措置法第六条第四項から第十項までの規定は、施行日以後に発行される同条第四項に規定する民間国外債につき支払を受ける利子について適用し、施行日前に発行された旧租税特別措置法第六条第四項に規定する一般民間国外債につき支払を受ける利子については、なお従前の例による。
suppl-4221-6/art-48/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-48/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-48/par-2
The provisions of Article 6, paragraphs (4) through (10) of the New Act on Special Measures Concerning Taxation apply to interest received on foreign private bonds prescribed in paragraph (4) of that Article that are issued on or after the Effective Date, and the provisions then in force continue to govern interest received on general foreign private bonds prescribed in Article 6, paragraph (4) of the Former Act on Special Measures Concerning Taxation that were issued before the Effective Date.
machine translation, not official
**第三項** 施行日前に発行された旧租税特別措置法第六条第十項に規定する指定民間国外債（次項において「指定民間国外債」という。）につき支払を受ける利子については、なお従前の例による。
suppl-4221-6/art-48/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-48/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-48/par-3
With regard to interest received on designated private foreign bonds prescribed in Article 6, paragraph (10) of the Former Act on Special Measures Concerning Taxation (referred to as "designated private foreign bonds" in the following paragraph) that were issued before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第四項** 施行日から平成二十四年三月三十一日までの間に発行される指定民間国外債につき支払を受ける利子については、旧租税特別措置法第六条（第十項から第十二項までに係る部分に限る。）の規定は、なおその効力を有する。この場合において、同条第十項中「第四項に規定する政令で定める外国法人により発行された」とあるのは「その利子の額が当該指定民間国外債の発行をする者又は当該発行をする者の特殊関係者（所得税法等の一部を改正する法律（平成二十二年法律第六号）第十八条の規定による改正後の租税特別措置法第六条第四項に規定する特殊関係者をいう。以下この項において同じ。）に関する同条第四項に規定する政令で定める指標を基礎として算出される」と、「利子に」とあるのは「利子で当該発行をする者の特殊関係者でないものが受けるものに」とする。
suppl-4221-6/art-48/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-48/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-48/par-4
With regard to interest received on designated private foreign bonds issued during the period from the Effective Date to March 31, 2012, the provisions of Article 6 of the Former Act on Special Measures Concerning Taxation (limited to the part concerning paragraphs (10) through (12)) remain in force. In this case, the phrase "issued by a foreign corporation specified by Cabinet Order as prescribed in paragraph (4)" in paragraph (10) of that Article is deemed to be replaced with "the amount of interest on which is calculated on the basis of an indicator specified by Cabinet Order as prescribed in paragraph (4) of that Article concerning the person issuing those designated private foreign bonds or that issuing person's specially related person (meaning a specially related person prescribed in Article 6, paragraph (4) of the Act on Special Measures Concerning Taxation as amended by Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010); the same applies hereinafter in this paragraph)", and the phrase "to interest" is deemed to be replaced with "to interest received by a person other than the issuing person's specially related person".
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### 第四十九条（上場株式等に係る配当所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Dividend Income from Listed Shares, etc.
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suppl-4221-6/art-49 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-49 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-49
**第一項** 新租税特別措置法第八条の四第四項の規定は、同項に規定する支払の確定した日が施行日以後である同項に規定する上場株式配当等について適用し、旧租税特別措置法第八条の四第四項に規定する支払の確定した日が施行日前である同項に規定する上場株式配当等については、なお従前の例による。
suppl-4221-6/art-49/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-49/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-49/par-1
The provisions of Article 8-4, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to dividends and similar income on listed shares, etc. prescribed in that paragraph for which the date on which payment was confirmed prescribed in that paragraph falls on or after the Effective Date, and the provisions then in force continue to govern dividends and similar income on listed shares, etc. prescribed in Article 8-4, paragraph (4) of the Former Act on Special Measures Concerning Taxation for which the date on which payment was confirmed prescribed in that paragraph falls before the Effective Date.
machine translation, not official
**第二項** 新租税特別措置法第八条の四第五項の規定は、同項に規定する支払の確定した日が平成二十二年一月一日以後である同条第四項に規定する上場株式配当等又は新所得税法第二百二十五条第二項第一号に規定するオープン型の証券投資信託の収益の分配に係る新所得税法第二十四条第一項に規定する配当等について適用し、旧租税特別措置法第八条の四第五項に規定する支払の確定した日が同年一月一日前である同条第四項に規定する上場株式配当等又は旧所得税法第二百二十五条第二項第一号に規定するオープン型の証券投資信託の収益の分配に係る旧所得税法第二十四条第一項に規定する配当等については、なお従前の例による。
suppl-4221-6/art-49/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-49/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-49/par-2
The provisions of Article 8-4, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to dividends and similar income on listed shares, etc. prescribed in paragraph (4) of that Article, or dividends and similar income prescribed in Article 24, paragraph (1) of the New Income Tax Act pertaining to distributions of proceeds from open-end securities investment trusts prescribed in Article 225, paragraph (2), item (i) of the New Income Tax Act, for which the date on which payment was confirmed prescribed in paragraph (5) of that Article falls on or after January 1, 2010, and the provisions then in force continue to govern dividends and similar income on listed shares, etc. prescribed in paragraph (4) of Article 8-4 of the Former Act on Special Measures Concerning Taxation, or dividends and similar income prescribed in Article 24, paragraph (1) of the Former Income Tax Act pertaining to distributions of proceeds from open-end securities investment trusts prescribed in Article 225, paragraph (2), item (i) of the Former Income Tax Act, for which the date on which payment was confirmed prescribed in Article 8-4, paragraph (5) of the Former Act on Special Measures Concerning Taxation falls before January 1 of that year.
machine translation, not official
### 第五十条（上場証券投資信託等の償還金等に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Redemption Money or a Similar Asset of Listed Securities Investment Trusts, etc.
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suppl-4221-6/art-50 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-50 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-50
**第一項** 新租税特別措置法第九条の四の二の規定は、平成二十二年六月一日以後の同条第一項に規定する上場証券投資信託等の終了又は一部の解約について適用し、同日前の旧租税特別措置法第九条の四の二第一項に規定する上場証券投資信託の終了又は一部の解約については、なお従前の例による。
suppl-4221-6/art-50/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-50/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-50/par-1
The provisions of Article 9-4-2 of the New Act on Special Measures Concerning Taxation apply to the termination or partial cancellation, on or after June 1, 2010, of listed securities investment trusts, etc. prescribed in paragraph (1) of that Article, and the provisions then in force continue to govern the termination or partial cancellation, before that date, of listed securities investment trusts prescribed in Article 9-4-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation.
machine translation, not official
### 第五十一条（上場会社等の自己の株式の公開買付けの場合のみなし配当課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of Deemed Dividends in the Case of a Takeover Bid by a Listed Company, etc. for Its Own Shares
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suppl-4221-6/art-51 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-51 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-51
**第一項** 施行日前に旧租税特別措置法第九条の六第一項に規定する公開買付けに応じて行う同項に規定する上場会社等の株式の譲渡をした個人の当該株式の譲渡による所得については、なお従前の例による。
suppl-4221-6/art-51/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-51/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-51/par-1
With regard to income from the transfer of shares by an individual who, before the Effective Date, transferred shares of a listed company, etc. prescribed in Article 9-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation in response to a takeover bid prescribed in that paragraph, the provisions then in force continue to govern.
machine translation, not official
**第二項** 旧租税特別措置法第九条の六第一項に規定する個人が、施行日から平成二十二年十二月三十一日までの間に、同項に規定する公開買付けに応じて行う同項に規定する上場会社等の株式の譲渡をした場合における当該株式の譲渡による所得については、同条の規定は、なおその効力を有する。この場合において、同項中「平成二十二年三月三十一日」とあるのは「平成二十二年十二月三十一日」と、同条第二項中「とあるのは、」とあるのは「とあるのは」と、「第九条の六第一項」とあるのは「所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第五十一条第二項の規定によりなおその効力を有するものとされる同法第十八条の規定による改正前の租税特別措置法第九条の六第一項」と、「とする」とあるのは「と、「同法」とあるのは「所得税法」とする」とする。
suppl-4221-6/art-51/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-51/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-51/par-2
Where an individual prescribed in Article 9-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation has, during the period from the Effective Date to December 31, 2010, transferred shares of a listed company, etc. prescribed in that paragraph in response to a takeover bid prescribed in that paragraph, the provisions of that Article remain in force with regard to income from the transfer of those shares. In this case, the phrase "March 31, 2010" in that paragraph is deemed to be replaced with "December 31, 2010", and in paragraph (2) of that Article, the phrase "とあるのは、" (is deemed to be replaced with) is deemed to be replaced with "とあるのは" (is deemed to be replaced with, the reading comma dropped), the phrase "Article 9-6, paragraph (1)" is deemed to be replaced with "Article 9-6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), which remains in force pursuant to the provisions of Article 51, paragraph (2) of the Supplementary Provisions of that Act", and that paragraph is deemed to further provide that the phrase "that Act" is deemed to be replaced with "the Income Tax Act".
machine translation, not official
### 第五十二条（非課税口座内の少額上場株式等に係る配当所得の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption for Dividend Income from Small Amounts of Listed Shares, etc. in Tax-Exempt Accounts
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suppl-4221-6/art-52 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-52 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-52
**第一項** 新租税特別措置法第九条の八の規定は、平成二十六年一月一日以後に支払を受けるべき同条に規定する非課税口座内上場株式等の配当等について適用する。
suppl-4221-6/art-52/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-52/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-52/par-1
The provisions of Article 9-8 of the New Act on Special Measures Concerning Taxation apply to dividends and similar income on listed shares, etc. in a tax-exempt account prescribed in that Article that are to be received on or after January 1, 2014.
machine translation, not official
### 第五十三条（エネルギー需給構造改革推進設備を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Equipment for Promoting Reform of the Energy Supply and Demand Structure Is Acquired
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suppl-4221-6/art-53 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-53 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-53
**第一項** 新租税特別措置法第十条の二の二（第一項第二号に係る部分に限る。）の規定は、個人が附則第一条第九号に定める日以後に取得又は製作若しくは建設をする同項に規定するエネルギー需給構造改革推進設備について適用し、個人が同日前に取得又は製作若しくは建設をした旧租税特別措置法第十条の二の二第一項に規定するエネルギー需給構造改革推進設備については、なお従前の例による。
suppl-4221-6/art-53/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-53/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-53/par-1
The provisions of Article 10-2-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (ii)) apply to equipment for promoting reform of the energy supply and demand structure prescribed in that paragraph that an individual acquires, manufactures or constructs on or after the date specified in Article 1, item (ix) of the Supplementary Provisions, and the provisions then in force continue to govern equipment for promoting reform of the energy supply and demand structure prescribed in Article 10-2-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired, manufactured or constructed before that date.
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### 第五十四条（事業基盤強化設備を取得した場合等の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Business Base Strengthening Equipment Is Acquired, etc.
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suppl-4221-6/art-54 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-54 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-54
**第一項** 新租税特別措置法第十条の四（第一項第四号に係る部分に限る。）の規定は、個人が施行日以後に取得又は製作をする同号に定める機械及び装置並びに器具及び備品について適用し、個人が施行日前に取得又は製作をした旧租税特別措置法第十条の四第一項第四号に定める機械及び装置並びに器具及び備品については、なお従前の例による。
suppl-4221-6/art-54/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-54/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-54/par-1
The provisions of Article 10-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (iv)) apply to machinery and equipment and tools, furniture and fixtures specified in that item that an individual acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern machinery and equipment and tools, furniture and fixtures specified in Article 10-4, paragraph (1), item (iv) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date.
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**第二項** 新租税特別措置法第十条の四（第一項第五号に係る部分に限る。）の規定は、個人が施行日以後に取得又は製作をする同号に定める減価償却資産について適用する。
suppl-4221-6/art-54/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-54/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-54/par-2
The provisions of Article 10-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (v)) apply to depreciable assets specified in that item that an individual acquires or manufactures on or after the Effective Date.
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### 第五十五条（情報基盤強化設備等を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Information Infrastructure Enhancement Equipment, etc. Is Acquired
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suppl-4221-6/art-55 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-55 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-55
**第一項** 個人が施行日前に取得又は製作をした旧租税特別措置法第十条の六第一項に規定する情報基盤強化設備等を同項に規定する個人の営む事業の用に供した場合における所得税については、同条の規定は、なおその効力を有する。この場合において、同条第四項中「場合には、当該金額を控除した残額」とあるのは「場合には当該金額を控除した残額とし、所得税法等の一部を改正する法律（平成二十二年法律第六号）第十八条の規定による改正後の租税特別措置法第十条の四第三項（同条第一項第五号に係る部分に限る。）の規定によりその年分の総所得金額に係る所得税の額から控除される金額がある場合には同条第三項の規定による同項に規定する税額控除限度額にその年においてその事業の用に供した同条第一項に規定する情報基盤強化設備等の取得価額の合計額がその年においてその事業の用に供した同条第四項に規定する適用対象事業基盤強化設備等の取得価額の合計額のうちに占める割合を乗じて計算した金額を控除した残額とする。」と、同条第十項中「並びに租税特別措置法第十条の六第三項」とあるのは「並びに所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第五十五条の規定によりなおその効力を有するものとされる同法第十八条の規定による改正前の租税特別措置法第十条の六第三項」とする。
suppl-4221-6/art-55/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-55/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-55/par-1
With regard to income tax in the case where an individual has provided information infrastructure enhancement equipment, etc. prescribed in Article 10-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that the individual acquired or manufactured before the Effective Date for use in a business conducted by the individual prescribed in that paragraph, the provisions of that Article remain in force. In this case, the phrase ", the balance remaining after deducting that amount" in paragraph (4) of that Article is deemed to be replaced with ", the balance remaining after deducting that amount, and in the case where there is an amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-4, paragraph (3) (limited to the part concerning paragraph (1), item (v) of that Article) of the Act on Special Measures Concerning Taxation as amended by Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), the balance remaining after deducting the amount calculated by multiplying the maximum tax credit prescribed in paragraph (3) of that Article under the provisions of that paragraph by the ratio of the total acquisition cost of the information infrastructure enhancement equipment, etc. prescribed in paragraph (1) of that Article provided for use in that business in that year to the total acquisition cost of the applicable business base strengthening equipment, etc. prescribed in paragraph (4) of that Article provided for use in that business in that year.", and the phrase "and Article 10-6, paragraph (3) of the Act on Special Measures Concerning Taxation" in paragraph (10) of that Article is deemed to be replaced with "and Article 10-6, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), which remains in force pursuant to the provisions of Article 55 of the Supplementary Provisions of that Act".
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### 第五十六条（所得税の額から控除される特別控除額の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Amount of Special Credit to Be Deducted from the Amount of Income Tax
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suppl-4221-6/art-56 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-56 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-56
**第一項** 前条の規定の適用がある場合における新租税特別措置法第十条の六の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第一項 次の各号に掲げる規定 次の各号に掲げる規定（所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第五十五条の規定によりなおその効力を有するものとされる同法第十八条の規定による改正前の租税特別措置法（以下この条において「旧効力措置法」という。）第十条の六第三項又は第四項の規定を含む。以下この条において同じ。）
当該各号に定める金額を 当該各号に定める金額（旧効力措置法第十条の六第三項又は第四項の規定にあつては、それぞれ同条第三項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額又は同条第四項に規定する繰越税額控除限度超過額のうち同項の規定による控除をしても控除しきれない金額を控除した金額とする。第三号を除き、以下この条において同じ。）を
第二項 又は前条第四項 、前条第四項又は旧効力措置法第十条の六第四項
第三項 若しくは前条第五項 、前条第五項若しくは旧効力措置法第十条の六第五項
suppl-4221-6/art-56/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-56/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-56/par-1
With regard to the application of the provisions of Article 10-6 of the New Act on Special Measures Concerning Taxation in the case where the provisions of the preceding Article apply, the terms and phrases listed in the middle column of the following table that appear in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
Paragraph (1) provisions listed in the following items provisions listed in the following items (including the provisions of Article 10-6, paragraph (3) or (4) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), which remains in force pursuant to the provisions of Article 55 of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article); the same applies hereinafter in this Article)
the amount specified in each of those items the amount specified in each of those items (for the provisions of Article 10-6, paragraph (3) or (4) of the Former Act on Special Measures Concerning Taxation Kept in Force, the amount obtained by deducting, from the maximum tax credit prescribed in paragraph (3) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, or the amount obtained by deducting, from the carried-over excess of the tax credit limit prescribed in paragraph (4) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, respectively; the same applies hereinafter in this Article, except in item (iii))
Paragraph (2) or paragraph (4) of the preceding Article , paragraph (4) of the preceding Article or Article 10-6, paragraph (4) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (3) or paragraph (5) of the preceding Article , paragraph (5) of the preceding Article or Article 10-6, paragraph (5) of the Former Act on Special Measures Concerning Taxation Kept in Force
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### 第五十七条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Individuals
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suppl-4221-6/art-57 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-57 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-57
**第一項** 個人が施行日前に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をした旧租税特別措置法第十一条の二第一項の表の第二号の第三欄に掲げる減価償却資産については、なお従前の例による。
suppl-4221-6/art-57/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-57/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-57/par-1
With regard to depreciable assets listed in the third column of item (ii) of the table in Article 11-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) of before the Effective Date, the provisions then in force continue to govern.
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**第二項** 個人が施行日前に取得等をした旧租税特別措置法第十一条の四第一項に規定する特定電気通信設備等については、なお従前の例による。
suppl-4221-6/art-57/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-57/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-57/par-2
With regard to specified telecommunications equipment, etc. prescribed in Article 11-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
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**第三項** 個人が施行日前に取得等をした旧租税特別措置法第十一条の六第一項に規定する資源再生化設備等については、なお従前の例による。
suppl-4221-6/art-57/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-57/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-57/par-3
With regard to resource recycling equipment, etc. prescribed in Article 11-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
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**第四項** 個人が平成二十二年七月一日前に死亡し、又は事業の全部を譲渡し、若しくは廃止した場合における旧租税特別措置法第十三条第五項第三号に規定する雇用障害者数の計算については、なお従前の例による。
suppl-4221-6/art-57/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-57/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-57/par-4
With regard to the calculation of the number of employees with disabilities prescribed in Article 13, paragraph (5), item (iii) of the Former Act on Special Measures Concerning Taxation in the case where an individual died, or transferred or discontinued the whole of the individual's business, before July 1, 2010, the provisions then in force continue to govern.
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**第五項** 個人が施行日前に取得又は新築をした旧租税特別措置法第十四条第一項に規定する中心市街地優良賃貸住宅については、同条（同項に係る部分に限る。）の規定は、なおその効力を有する。
suppl-4221-6/art-57/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-57/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-57/par-5
With regard to good-quality rental housing in a central urban area prescribed in Article 14, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly built before the Effective Date, the provisions of that Article (limited to the part concerning that paragraph) remain in force.
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**第六項** 新租税特別措置法第十四条第一項の規定は、個人が施行日以後に取得又は新築をする同項に規定する高齢者向け優良賃貸住宅について適用し、個人が施行日前に取得又は新築をした旧租税特別措置法第十四条第二項に規定する高齢者向け優良賃貸住宅については、なお従前の例による。
suppl-4221-6/art-57/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-57/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-57/par-6
The provisions of Article 14, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to good-quality rental housing for the elderly prescribed in that paragraph that an individual acquires or newly builds on or after the Effective Date, and the provisions then in force continue to govern good-quality rental housing for the elderly prescribed in Article 14, paragraph (2) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly built before the Effective Date.
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### 第五十八条（給与所得者等が住宅資金の貸付け等を受けた場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation Where a Salary Income Earner, etc. Receives a Loan of Housing Funds, etc.
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suppl-4221-6/art-58 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-58 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-58
**第一項** 旧租税特別措置法第二十九条第一項に規定する給与所得者等（以下この条において「給与所得者等」という。）が、同項に規定する資金の貸付けを無利息又は低い金利による利息で受けた場合における同項に規定する経済的利益で平成二十三年一月一日前の期間に係るものについては、なお従前の例による。
suppl-4221-6/art-58/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-58/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-58/par-1
With regard to the economic benefit prescribed in Article 29, paragraph (1) of the Former Act on Special Measures Concerning Taxation that pertains to the period before January 1, 2011, in the case where a salary income earner, etc. prescribed in that paragraph (referred to as a "salary income earner, etc." in this Article) received a loan of funds prescribed in that paragraph without interest or with interest at a low rate, the provisions then in force continue to govern.
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**第二項** 給与所得者等が、自己の居住の用に供する住宅等（土地若しくは土地の上に存する権利又は家屋で国内にあるものをいう。以下この条において同じ。）の取得に要する資金に充てるため、平成二十三年一月一日前に使用者（所得税法第二十八条第一項に規定する給与等又は同法第三十条第一項に規定する退職手当等の支払をする者をいう。以下この条において同じ。）から当該資金の貸付けを使用人である地位に基づき無利息又は低い金利による利息で受けた場合における経済的利益（当該経済的利益が使用人である地位に基づいて通常受ける経済的利益を著しく超える場合として政令で定める場合に該当するときは、その著しく超える経済的利益の部分として政令で定める金額に相当する部分を除く。）で同日以後の期間に係るものについては、所得税を課さない。
suppl-4221-6/art-58/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-58/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-58/par-2
Income tax is not imposed on the economic benefit pertaining to the period on or after January 1, 2011 (where that economic benefit falls under a case specified by Cabinet Order as a case where it significantly exceeds the economic benefit ordinarily received on the basis of the status as an employee, excluding the part equivalent to the amount specified by Cabinet Order as the part of the economic benefit that significantly exceeds it) in the case where a salary income earner, etc., before that date, received from an employer (meaning a person who pays salary, etc. prescribed in Article 28, paragraph (1) of the Income Tax Act or severance pay or other such compensation prescribed in Article 30, paragraph (1) of that Act; the same applies hereinafter in this Article), on the basis of the status as an employee, a loan of funds to be appropriated for the funds required for the acquisition of housing, etc. (meaning land or rights on land, or a house, located in Japan; the same applies hereinafter in this Article) used as the salary income earner, etc.'s own residence, without interest or with interest at a low rate.
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**第三項** 給与所得者等が、旧租税特別措置法第二十九条第二項に規定する利子（次項において「利子」という。）で平成二十三年一月一日前に支払うべきものに充てるためその全部又は一部に相当する金額をその使用者から使用人である地位に基づいて支払を受けた場合における同条第二項に規定するその支払を受けた金額については、なお従前の例による。
suppl-4221-6/art-58/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-58/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-58/par-3
With regard to the amount received prescribed in Article 29, paragraph (2) of the Former Act on Special Measures Concerning Taxation in the case where a salary income earner, etc. received from the employer, on the basis of the status as an employee, an amount equivalent to the whole or part of interest prescribed in paragraph (2) of that Article (referred to as "interest" in the following paragraph) payable before January 1, 2011, to be appropriated for that interest, the provisions then in force continue to govern.
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**第四項** 給与所得者等が、平成二十三年一月一日前に自己の居住の用に供する住宅等の取得に要する資金を新租税特別措置法第八条第一項に規定する金融機関その他政令で定める者から借り受けた場合（当該資金を勤労者財産形成促進法（昭和四十六年法律第九十二号）第九条第三項に規定する福利厚生会社から借り受けた場合で政令で定める場合を含む。）において、同日以後に支払うべき利子に充てるため当該利子の全部又は一部に相当する金額をその使用者から使用人である地位に基づいて支払を受けたときは、その支払を受けた金額（その金額が使用人である地位に基づいてその利子に充てるため通常支払を受ける金額を著しく超える場合として政令で定める場合に該当するときは、その著しく超える部分の金額として政令で定める金額に相当する金額を除く。）については、所得税を課さない。
suppl-4221-6/art-58/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-58/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-58/par-4
Where a salary income earner, etc. has, before January 1, 2011, borrowed funds required for the acquisition of housing, etc. used as the salary income earner, etc.'s own residence from a financial institution prescribed in Article 8, paragraph (1) of the New Act on Special Measures Concerning Taxation or any other person specified by Cabinet Order (including the case specified by Cabinet Order where those funds were borrowed from a welfare company prescribed in Article 9, paragraph (3) of the Workers' Property Accumulation Promotion Act (Act No. 92 of 1971)), and has received from the employer, on the basis of the status as an employee, an amount equivalent to the whole or part of interest payable on or after that date, to be appropriated for that interest, income tax is not imposed on the amount received (where that amount falls under a case specified by Cabinet Order as a case where it significantly exceeds the amount ordinarily received on the basis of the status as an employee to be appropriated for that interest, excluding the amount equivalent to the amount specified by Cabinet Order as the amount of the part that significantly exceeds it).
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**第五項** 給与所得者等が、勤労者財産形成促進法第九条第二項第二号に規定する勤労者の負担を軽減するために必要な措置若しくは同法第十条第三項に規定する当該措置に準ずる措置により受ける旧租税特別措置法第二十九条第三項に規定する経済的利益又はこれらの措置により支払を受ける金額で政令で定めるもの（以下この条において「経済的利益等」という。）のうち平成二十三年一月一日前の期間に係るものについては、なお従前の例による。
suppl-4221-6/art-58/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-58/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-58/par-5
With regard to the portion pertaining to the period before January 1, 2011 of the economic benefit prescribed in Article 29, paragraph (3) of the Former Act on Special Measures Concerning Taxation that a salary income earner, etc. receives through measures necessary to reduce the burden on workers prescribed in Article 9, paragraph (2), item (ii) of the Workers' Property Accumulation Promotion Act or measures equivalent to those measures prescribed in Article 10, paragraph (3) of that Act, or of the amounts received through these measures which are specified by Cabinet Order (referred to as "economic benefit, etc." in this Article), the provisions then in force continue to govern.
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**第六項** 給与所得者等が、自己の居住の用に供する住宅等の取得につき、平成二十三年一月一日前に勤労者財産形成促進法第九条第一項に規定する住宅資金の貸付けを受けた場合において、その給与所得者等が受ける経済的利益等のうち同日以後の期間に係るもの（第二項又は第四項の規定の適用を受けるものを除く。）については、所得税を課さない。
suppl-4221-6/art-58/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-58/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-58/par-6
Where a salary income earner, etc. has, before January 1, 2011, received a loan of housing funds prescribed in Article 9, paragraph (1) of the Workers' Property Accumulation Promotion Act for the acquisition of housing, etc. used as the salary income earner, etc.'s own residence, income tax is not imposed on the portion of the economic benefit, etc. received by that salary income earner, etc. that pertains to the period on or after that date (excluding the portion to which the provisions of paragraph (2) or (4) apply).
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**第七項** 第二項、第四項及び前項の規定は、これらの規定に規定する経済的利益、支払を受けた金額又は経済的利益等が給与所得者等に通常支給すべきであったと認められる第二項に規定する給与等又は退職手当等に代えて支払われたと認められる場合には、適用しない。
suppl-4221-6/art-58/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-58/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-58/par-7
The provisions of paragraphs (2) and (4) and the preceding paragraph do not apply if the economic benefit, the amount received or the economic benefit, etc. prescribed in those provisions is found to have been paid in lieu of salary, etc. prescribed in paragraph (2) or severance pay or other such compensation that is found to have been ordinarily payable to the salary income earner, etc.
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### 第五十九条（個人の譲渡所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
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suppl-4221-6/art-59 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-59 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-59
**第一項** 個人が施行日前に行った旧租税特別措置法第三十四条の二第二項第六号に規定する土地等の譲渡については、なお従前の例による。
suppl-4221-6/art-59/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-59/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-59/par-1
With regard to a transfer of land, etc. prescribed in Article 34-2, paragraph (2), item (vi) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date, the provisions then in force continue to govern.
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**第二項** 新租税特別措置法第三十四条の二第二項第二十四号の規定は、個人が附則第一条第十号に定める日以後に同項第二十四号の認定がされた同号に規定する地域内の土地の同日以後に行う譲渡について適用し、個人が同日前に旧租税特別措置法第三十四条の二第二項第二十四号の認定がされた同号に規定する地域内の土地の同日前に行った譲渡については、なお従前の例による。
suppl-4221-6/art-59/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-59/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-59/par-2
The provisions of Article 34-2, paragraph (2), item (xxiv) of the New Act on Special Measures Concerning Taxation apply to a transfer, made by an individual on or after the date specified in Article 1, item (x) of the Supplementary Provisions, of land within an area prescribed in item (xxiv) of that paragraph for which the certification under that item was given on or after that date, and the provisions then in force continue to govern a transfer, made by an individual before that date, of land within an area prescribed in Article 34-2, paragraph (2), item (xxiv) of the Former Act on Special Measures Concerning Taxation for which the certification under that item was given before that date.
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**第三項** 新租税特別措置法第三十六条の二の規定は、個人が平成二十二年一月一日以後に行う同条第一項に規定する譲渡資産の譲渡について適用し、個人が同日前に行った旧租税特別措置法第三十六条の二第一項に規定する譲渡資産の譲渡については、なお従前の例による。
suppl-4221-6/art-59/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-59/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-59/par-3
The provisions of Article 36-2 of the New Act on Special Measures Concerning Taxation apply to a transfer of transferred assets prescribed in paragraph (1) of that Article made by an individual on or after January 1, 2010, and the provisions then in force continue to govern a transfer of transferred assets prescribed in Article 36-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation made by an individual before that date.
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### 第六十条（株式等に係る譲渡所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains, etc. on Shares, etc.
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suppl-4221-6/art-60 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-60 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-60
**第一項** 新租税特別措置法第三十七条の十第四項（第一号に係る部分に限る。）の規定は、施行日以後の同号に規定する公募株式等証券投資信託等の終了又は一部の解約について適用し、施行日前の旧租税特別措置法第三十七条の十第四項第一号に規定する公募株式等証券投資信託の終了又は一部の解約については、なお従前の例による。
suppl-4221-6/art-60/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-60/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-60/par-1
The provisions of Article 37-10, paragraph (4) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i)) apply to the termination or partial cancellation, on or after the Effective Date, of a publicly offered securities investment trust for shares and similar interests, etc. prescribed in that item, and the provisions then in force continue to govern the termination or partial cancellation, before the Effective Date, of a publicly offered securities investment trust for shares and similar interests prescribed in Article 37-10, paragraph (4), item (i) of the Former Act on Special Measures Concerning Taxation.
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**第二項** 新租税特別措置法第三十七条の十第四項（第二号及び第三号に係る部分に限る。）の規定は、平成二十二年一月一日以後の同項第二号に規定する株式等証券投資信託等の終了若しくは一部の解約又は同項第三号に規定する特定受益証券発行信託に係る信託の分割について適用し、同日前の旧租税特別措置法第三十七条の十第四項第二号に規定する株式等証券投資信託等の終了若しくは一部の解約又は同項第三号に規定する特定受益証券発行信託に係る信託の分割については、なお従前の例による。
suppl-4221-6/art-60/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-60/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-60/par-2
The provisions of Article 37-10, paragraph (4) of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (ii) and (iii)) apply to the termination or partial cancellation, on or after January 1, 2010, of a securities investment trust for shares and similar interests, etc. prescribed in item (ii) of that paragraph or a trust split pertaining to a specified trust that issues beneficiary certificates prescribed in item (iii) of that paragraph, and the provisions then in force continue to govern the termination or partial cancellation, before that date, of a securities investment trust for shares and similar interests, etc. prescribed in Article 37-10, paragraph (4), item (ii) of the Former Act on Special Measures Concerning Taxation or a trust split pertaining to a specified trust that issues beneficiary certificates prescribed in item (iii) of that paragraph.
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### 第六十一条（特定管理株式等が価値を失った場合の株式等に係る譲渡所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains, etc. on Shares, etc. in the Case Where Specified Managed Shares, etc. Have Lost Their Value
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suppl-4221-6/art-61 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-61 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-61
**第一項** 新租税特別措置法第三十七条の十の二第一項（第一号に係る部分を除く。）の規定は、平成二十六年分以後の所得税について適用し、平成二十五年分以前の所得税については、なお従前の例による。
suppl-4221-6/art-61/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-61/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-61/par-1
The provisions of Article 37-10-2, paragraph (1) of the New Act on Special Measures Concerning Taxation (excluding the part concerning item (i)) apply to income tax for 2014 and subsequent years, and the provisions then in force continue to govern income tax for 2013 and prior years.
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### 第六十二条（平成十三年九月三十日以前に取得した上場株式等の取得費の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Acquisition Cost of Listed Shares, etc. Acquired on or before September 30, 2001
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suppl-4221-6/art-62 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-62 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-62
**第一項** 個人が平成二十三年一月一日前に旧租税特別措置法第三十七条の十一の二第一項に規定する上場株式等の譲渡をした場合における当該上場株式等の譲渡による譲渡所得については、なお従前の例による。
suppl-4221-6/art-62/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-62/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-62/par-1
With regard to capital gains from the transfer of listed shares, etc. in the case where an individual made a transfer of listed shares, etc. prescribed in Article 37-11-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation before January 1, 2011, the provisions then in force continue to govern.
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### 第六十三条（特定中小会社が発行した株式の取得に要した金額の控除等に関する経過措置） — Transitional Measures Concerning Deduction, etc. of the Amount Required for the Acquisition of Shares Issued by Specified Small and Medium Sized Companies
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suppl-4221-6/art-63 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-63 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-63
**第一項** 個人が施行日前に払込みにより取得をした旧租税特別措置法第三十七条の十三第一項第四号に掲げる特定株式については、なお従前の例による。
suppl-4221-6/art-63/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-63/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-63/par-1
With regard to specified shares listed in Article 37-13, paragraph (1), item (iv) of the Former Act on Special Measures Concerning Taxation that an individual acquired by payment before the Effective Date, the provisions then in force continue to govern.
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### 第六十四条（非課税口座内の少額上場株式等に係る譲渡所得等の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption for Capital Gains, etc. on Small Amounts of Listed Shares, etc. in Tax-Exempt Accounts
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suppl-4221-6/art-64 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-64 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-64
**第一項** 新租税特別措置法第三十七条の十四第一項から第五項まで及び第十四項から第二十項までの規定は、平成二十六年一月一日以後に設定される同条第五項第一号に規定する非課税口座に係る同日以後の同条第一項に規定する非課税口座内上場株式等の譲渡及び同条第四項各号に掲げる事由による同項の非課税口座内上場株式等の払出しについて適用する。
suppl-4221-6/art-64/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-64/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-64/par-1
The provisions of Article 37-14, paragraphs (1) through (5) and paragraphs (14) through (20) of the New Act on Special Measures Concerning Taxation apply to transfers, on or after January 1, 2014, of listed shares, etc. in a tax-exempt account prescribed in paragraph (1) of that Article, and withdrawals, on or after that date, of listed shares, etc. in a tax-exempt account referred to in paragraph (4) of that Article due to the events listed in the items of that paragraph, in relation to a tax-exempt account prescribed in paragraph (5), item (i) of that Article opened on or after January 1, 2014.
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**第二項** 新租税特別措置法第三十七条の十四第六項から第十三項までの規定は、平成二十六年一月一日以後に同条第五項第一号に規定する非課税口座開設届出書の提出（同号に規定する提出をいう。次項において同じ。）又は同条第六項の申請書の提出（同項に規定する提出をいう。第四項において同じ。）をする場合について適用する。
suppl-4221-6/art-64/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-64/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-64/par-2
The provisions of Article 37-14, paragraphs (6) through (13) of the New Act on Special Measures Concerning Taxation apply where, on or after January 1, 2014, a person makes a submission of a written notification of opening of a tax-exempt account prescribed in paragraph (5), item (i) of that Article (meaning the submission prescribed in that item; the same applies in the following paragraph) or a submission of the written application referred to in paragraph (6) of that Article (meaning the submission prescribed in that paragraph; the same applies in paragraph (4)).
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**第三項** 新租税特別措置法第三十七条の十四第五項第一号に規定する非課税口座を設定しようとする同号の居住者又は国内に恒久的施設を有する非居住者及び同号に規定する金融商品取引業者等の営業所の長は、平成二十六年一月一日前においても、同号及び同条第十一項から第十三項までの規定の例により、同号に規定する非課税口座開設届出書の提出、同条第十一項において準用する同条第七項の告知及び確認、同条第十三項に規定する財務省令で定める事項（以下この項において「記載事項」という。）の提供その他必要な行為をすることができる。この場合において、これらの規定の例によりされた当該非課税口座開設届出書の提出、告知及び確認並びに記載事項の提供は、同日においてこれらの規定により行われたものとみなす。
suppl-4221-6/art-64/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-64/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-64/par-3
A resident or a nonresident who has a permanent establishment in Japan referred to in Article 37-14, paragraph (5), item (i) of the New Act on Special Measures Concerning Taxation who intends to open a tax-exempt account prescribed in that item, and the head of a business office of a financial instruments business operator, etc. prescribed in that item, may, even before January 1, 2014, in accordance with the provisions of that item and paragraphs (11) through (13) of that Article, submit a written notification of opening of a tax-exempt account prescribed in that item, give the notice and conduct the confirmation referred to in paragraph (7) of that Article as applied mutatis mutandis pursuant to paragraph (11) of that Article, provide the matters specified by Order of the Ministry of Finance prescribed in paragraph (13) of that Article (referred to as the "required particulars" in this paragraph), and perform any other necessary acts. In this case, the submission of that written notification of opening of a tax-exempt account, the notice and confirmation, and the provision of the required particulars made in accordance with those provisions are deemed to have been made pursuant to those provisions on that date.
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**第四項** 新租税特別措置法第三十七条の十四第五項第三号に規定する非課税口座開設確認書の交付を受けようとする同条第六項の居住者又は国内に恒久的施設を有する非居住者、同項の金融商品取引業者等の営業所の長及び同条第九項に規定する所轄税務署長は、平成二十六年一月一日前においても、同条第六項から第十項までの規定の例により、同条第六項の申請書の提出、同条第七項の告知及び確認、同条第九項に規定する申請事項の提供及び帳簿への記載又は記録、同条第十項第一号の非課税口座開設確認書又は同項第二号の書面の交付その他必要な行為をすることができる。この場合において、これらの規定の例によりされた当該申請書の提出、告知及び確認、申請事項の提供及び帳簿への記載又は記録並びに非課税口座開設確認書又は書面の交付は、同日においてこれらの規定により行われたものとみなす。
suppl-4221-6/art-64/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-64/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-64/par-4
A resident or a nonresident who has a permanent establishment in Japan referred to in Article 37-14, paragraph (6) of the New Act on Special Measures Concerning Taxation who intends to receive delivery of a written confirmation of opening of a tax-exempt account prescribed in paragraph (5), item (iii) of that Article, the head of a business office of a financial instruments business operator, etc. referred to in paragraph (6) of that Article, and the competent district director prescribed in paragraph (9) of that Article may, even before January 1, 2014, in accordance with the provisions of paragraphs (6) through (10) of that Article, submit the written application referred to in paragraph (6) of that Article, give the notice and conduct the confirmation referred to in paragraph (7) of that Article, provide the application particulars prescribed in paragraph (9) of that Article and enter or record them in books, deliver the written confirmation of opening of a tax-exempt account referred to in paragraph (10), item (i) of that Article or the document referred to in item (ii) of that paragraph, and perform any other necessary acts. In this case, the submission of that written application, the notice and confirmation, the provision of the application particulars and the entry or recording in books, and the delivery of the written confirmation of opening of a tax-exempt account or the document made in accordance with those provisions are deemed to have been made pursuant to those provisions on that date.
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### 第六十五条（合併等により外国親法人株式の交付を受ける場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Event of Receiving Shares of a Foreign Parent Corporation Due to a Merger, etc.
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suppl-4221-6/art-65 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-65 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-65
**第一項** 新租税特別措置法第三十七条の十四の二第六項の規定は、平成二十三年一月一日以後に同条第一項から第三項までに規定する特定合併、特定分割型分割又は特定株式交換が行われる場合について適用し、同日前に旧租税特別措置法第三十七条の十四の二第一項から第三項までに規定する特定合併、特定分割型分割又は特定株式交換が行われた場合については、なお従前の例による。
suppl-4221-6/art-65/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-65/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-65/par-1
The provisions of Article 37-14-2, paragraph (6) of the New Act on Special Measures Concerning Taxation apply where a specified merger, specified company split by split-off or specified share exchange prescribed in paragraphs (1) through (3) of that Article is carried out on or after January 1, 2011, and the provisions then in force continue to govern cases where a specified merger, specified company split by split-off or specified share exchange prescribed in Article 37-14-2, paragraphs (1) through (3) of the Former Act on Special Measures Concerning Taxation was carried out before that date.
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### 第六十六条（特定の合併等が行われた場合の株主等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of Shareholders, etc. in the Event of a Specified Merger, etc.
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suppl-4221-6/art-66 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-66 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-66
**第一項** 新租税特別措置法第三十七条の十四の三第四項の規定は、平成二十三年一月一日以後に同条第一項から第三項までに規定する特定非適格合併、特定非適格分割型分割又は特定非適格株式交換が行われる場合について適用し、同日前に旧租税特別措置法第三十七条の十四の三第一項から第三項までに規定する特定非適格合併、特定非適格分割型分割又は特定非適格株式交換が行われた場合については、なお従前の例による。
suppl-4221-6/art-66/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-66/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-66/par-1
The provisions of Article 37-14-3, paragraph (4) of the New Act on Special Measures Concerning Taxation apply where a specified non-qualified merger, specified non-qualified company split by split-off or specified non-qualified share exchange prescribed in paragraphs (1) through (3) of that Article is carried out on or after January 1, 2011, and the provisions then in force continue to govern cases where a specified non-qualified merger, specified non-qualified company split by split-off or specified non-qualified share exchange prescribed in Article 37-14-3, paragraphs (1) through (3) of the Former Act on Special Measures Concerning Taxation was carried out before that date.
machine translation, not official
### 第六十七条（割引の方法により発行される公社債等の譲渡による所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income from the Transfer of Public and Corporate Bonds, etc. Issued at a Discount
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suppl-4221-6/art-67 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-67 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-67
**第一項** 新租税特別措置法第三十七条の十六（第一項第四号に係る部分に限る。）の規定は、個人が施行日以後に行う同号に規定する公社債の譲渡による所得について適用する。
suppl-4221-6/art-67/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-67/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-67/par-1
The provisions of Article 37-16 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (iv)) apply to income from a transfer of public and corporate bonds prescribed in that item made by an individual on or after the Effective Date.
machine translation, not official
### 第六十八条（居住者の特定外国子会社等に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Subsidiaries, etc. of Residents
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suppl-4221-6/art-68 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-68 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-68
**第一項** 新租税特別措置法第四十条の四第一項及び第三項の規定は、同条第一項に規定する特定外国子会社等の施行日以後に開始する事業年度に係る同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額について適用し、旧租税特別措置法第四十条の四第一項に規定する特定外国子会社等の施行日前に開始した事業年度に係る同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額については、なお従前の例による。
suppl-4221-6/art-68/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-68/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-68/par-1
The provisions of Article 40-4, paragraphs (1) and (3) of the New Act on Special Measures Concerning Taxation apply to the applicable amount prescribed in paragraph (1) of that Article pertaining to business years of a specified foreign subsidiary, etc. prescribed in that paragraph beginning on or after the Effective Date and to the taxable amount prescribed in that paragraph pertaining to that applicable amount, and the provisions then in force continue to govern the applicable amount prescribed in Article 40-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to business years of a specified foreign subsidiary, etc. prescribed in that paragraph that began before the Effective Date and the taxable amount prescribed in that paragraph pertaining to that applicable amount.
machine translation, not official
**第二項** 旧租税特別措置法第四十条の四第三項に規定する特定外国子会社等の施行日前に開始した事業年度に係る同項に規定する適用対象金額の計算については、なお従前の例による。
suppl-4221-6/art-68/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-68/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-68/par-2
With regard to the calculation of the applicable amount prescribed in Article 40-4, paragraph (3) of the Former Act on Special Measures Concerning Taxation pertaining to business years of a specified foreign subsidiary, etc. prescribed in that paragraph that began before the Effective Date, the provisions then in force continue to govern.
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**第三項** 新租税特別措置法第四十条の四第四項及び第五項の規定は、同条第四項に規定する特定外国子会社等の施行日以後に開始する事業年度に係る同項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額について適用する。
suppl-4221-6/art-68/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-68/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-68/par-3
The provisions of Article 40-4, paragraphs (4) and (5) of the New Act on Special Measures Concerning Taxation apply to the partially applicable amount prescribed in paragraph (4) of that Article pertaining to business years of a specified foreign subsidiary, etc. prescribed in that paragraph beginning on or after the Effective Date and to the partially taxable amount prescribed in that paragraph pertaining to that partially applicable amount.
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**第四項** 新租税特別措置法第四十条の四第七項の規定は、同条第一項に規定する特定外国子会社等の施行日以後に開始する事業年度に係る同項に規定する適用対象金額又は同条第四項に規定する部分適用対象金額につき同条第三項又は第五項の規定を適用する場合について適用し、旧租税特別措置法第四十条の四第一項に規定する特定外国子会社等の施行日前に開始した事業年度に係る同項に規定する適用対象金額につき同条第三項又は第四項の規定を適用する場合については、なお従前の例による。
suppl-4221-6/art-68/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-68/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-68/par-4
The provisions of Article 40-4, paragraph (7) of the New Act on Special Measures Concerning Taxation apply where the provisions of paragraph (3) or (5) of that Article are applied to the applicable amount prescribed in paragraph (1) of that Article or the partially applicable amount prescribed in paragraph (4) of that Article pertaining to business years of a specified foreign subsidiary, etc. prescribed in paragraph (1) of that Article beginning on or after the Effective Date, and the provisions then in force continue to govern cases where the provisions of Article 40-4, paragraph (3) or (4) of the Former Act on Special Measures Concerning Taxation are applied to the applicable amount prescribed in paragraph (1) of that Article pertaining to business years of a specified foreign subsidiary, etc. prescribed in that paragraph that began before the Effective Date.
machine translation, not official
**第五項** 新租税特別措置法第四十条の五の規定は、居住者が施行日以後に外国法人から受ける同条第一項に規定する剰余金の配当等の額がある場合について適用し、居住者が施行日前に旧租税特別措置法第四十条の五第一項に規定する特定外国子会社等から受けた同項に規定する剰余金の配当等の額がある場合については、なお従前の例による。
suppl-4221-6/art-68/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-68/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-68/par-5
The provisions of Article 40-5 of the New Act on Special Measures Concerning Taxation apply where there is an amount of dividend of surplus, etc. prescribed in paragraph (1) of that Article that a resident receives from a foreign corporation on or after the Effective Date, and the provisions then in force continue to govern cases where there is an amount of dividend of surplus, etc. prescribed in Article 40-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a resident received from a specified foreign subsidiary, etc. prescribed in that paragraph before the Effective Date.
machine translation, not official
**第六項** 所得税法等の一部を改正する法律（平成二十一年法律第十三号。以下この項及び次条第四項において「平成二十一年改正法」という。）第五条の規定による改正前の租税特別措置法（以下この項及び次条第四項において「旧法」という。）第四十条の五第一項に規定する特定外国子会社等の平成二十一年四月一日前に開始した事業年度に係る同項に規定する課税対象留保金額（居住者の有する当該特定外国子会社等の新租税特別措置法第四十条の五第二項第二号イに規定する間接保有の株式等の数（以下この項において「間接保有の株式等の数」という。）に対応する部分の金額として政令で定める金額に限る。）のうち当該居住者の同号イに規定する配当日の属する年分に対応する部分の金額又は旧法第四十条の五第二項に規定する控除未済配当等の額（当該居住者の有する当該特定外国子会社等の間接保有の株式等の数に対応する部分の金額として政令で定める金額に限る。）のうち当該居住者の同号ロに規定する前二年内の各年分に対応する部分の金額は、当該居住者の同号イ又はロに掲げる金額とみなして、新租税特別措置法第四十条の五第二項の規定を適用する。この場合において、同号イ又はロに掲げる金額とみなされる金額は、平成二十一年改正法附則第三十一条第三項の規定により平成二十一年改正法第五条の規定による改正後の租税特別措置法第四十条の五第一項各号に掲げる金額とみなされる金額に含まれないものとする。
suppl-4221-6/art-68/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-68/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-68/par-6
The amount of the portion of the taxable retained amount prescribed in Article 40-5, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009; referred to as the "2009 Amendment Act" in this paragraph and paragraph (4) of the following Article) (referred to as the "Former Act" in this paragraph and paragraph (4) of the following Article) pertaining to business years of a specified foreign subsidiary, etc. prescribed in that paragraph that began before April 1, 2009 (limited to the amount specified by Cabinet Order as the amount of the portion corresponding to the number of shares, etc. held indirectly prescribed in Article 40-5, paragraph (2), item (ii), (a) of the New Act on Special Measures Concerning Taxation (referred to as the "number of shares, etc. held indirectly" in this paragraph) in that specified foreign subsidiary, etc. held by a resident) that corresponds to the year that includes the dividend date prescribed in (a) of that item of that resident, or the amount of the portion of the amount of undeducted dividends, etc. prescribed in Article 40-5, paragraph (2) of the Former Act (limited to the amount specified by Cabinet Order as the amount of the portion corresponding to the number of shares, etc. held indirectly in that specified foreign subsidiary, etc. held by that resident) that corresponds to each year within the preceding two years prescribed in (b) of that item of that resident, is deemed to be the amount listed in (a) or (b) of that item of that resident, and the provisions of Article 40-5, paragraph (2) of the New Act on Special Measures Concerning Taxation apply. In this case, the amount deemed to be the amount listed in (a) or (b) of that item is not to be included in the amount deemed to be the amount listed in the items of Article 40-5, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by Article 5 of the 2009 Amendment Act pursuant to the provisions of Article 31, paragraph (3) of the Supplementary Provisions of the 2009 Amendment Act.
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### 第六十九条（特殊関係株主等である居住者に係る特定外国法人に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Corporations Relating to Residents Who Are Specially Related Shareholders, etc.
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suppl-4221-6/art-69 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-69 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-69
**第一項** 旧租税特別措置法第四十条の七第三項に規定する特定外国法人の施行日前に開始した事業年度に係る同項に規定する適用対象金額の計算については、なお従前の例による。
suppl-4221-6/art-69/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-69/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-69/par-1
With regard to the calculation of the applicable amount prescribed in Article 40-7, paragraph (3) of the Former Act on Special Measures Concerning Taxation pertaining to business years of a specified foreign corporation prescribed in that paragraph that began before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 新租税特別措置法第四十条の七第四項及び第五項の規定は、同条第四項に規定する特定外国法人の施行日以後に開始する事業年度に係る同項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額について適用する。
suppl-4221-6/art-69/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-69/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-69/par-2
The provisions of Article 40-7, paragraphs (4) and (5) of the New Act on Special Measures Concerning Taxation apply to the partially applicable amount prescribed in paragraph (4) of that Article pertaining to business years of a specified foreign corporation prescribed in that paragraph beginning on or after the Effective Date and to the partially taxable amount prescribed in that paragraph pertaining to that partially applicable amount.
machine translation, not official
**第三項** 新租税特別措置法第四十条の八の規定は、同条第一項に規定する特殊関係株主等である居住者が施行日以後に外国法人から受ける同項に規定する剰余金の配当等の額がある場合について適用し、旧租税特別措置法第四十条の八第一項に規定する特殊関係株主等である居住者が施行日前に同項に規定する特定外国法人から受けた同項に規定する剰余金の配当等の額がある場合については、なお従前の例による。
suppl-4221-6/art-69/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-69/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-69/par-3
The provisions of Article 40-8 of the New Act on Special Measures Concerning Taxation apply where there is an amount of dividend of surplus, etc. prescribed in paragraph (1) of that Article that a resident who is a specially related shareholder, etc. prescribed in that paragraph receives from a foreign corporation on or after the Effective Date, and the provisions then in force continue to govern cases where there is an amount of dividend of surplus, etc. prescribed in Article 40-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a resident who is a specially related shareholder, etc. prescribed in that paragraph received from a specified foreign corporation prescribed in that paragraph before the Effective Date.
machine translation, not official
**第四項** 旧法第四十条の十一第一項に規定する特定外国法人の平成二十一年四月一日前に開始した事業年度に係る同項に規定する課税対象留保金額（居住者の有する当該特定外国法人の新租税特別措置法第四十条の八第二項第二号イに規定する間接保有の株式等の数（以下この項において「間接保有の株式等の数」という。）に対応する部分の金額として政令で定める金額に限る。）のうち当該居住者の同号イに規定する配当日の属する年分に対応する部分の金額又は旧法第四十条の十一第二項に規定する控除未済配当等の額（当該居住者の有する当該特定外国法人の間接保有の株式等の数に対応する部分の金額として政令で定める金額に限る。）のうち当該居住者の同号ロに規定する前二年内の各年分に対応する部分の金額は、当該居住者の同号イ又はロに掲げる金額とみなして、新租税特別措置法第四十条の八第二項の規定を適用する。この場合において、同号イ又はロに掲げる金額とみなされる金額は、平成二十一年改正法附則第三十二条第三項の規定により平成二十一年改正法第五条の規定による改正後の租税特別措置法第四十条の八第一項各号に掲げる金額とみなされる金額に含まれないものとする。
suppl-4221-6/art-69/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-69/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-69/par-4
The amount of the portion of the taxable retained amount prescribed in Article 40-11, paragraph (1) of the Former Act pertaining to business years of a specified foreign corporation prescribed in that paragraph that began before April 1, 2009 (limited to the amount specified by Cabinet Order as the amount of the portion corresponding to the number of shares, etc. held indirectly prescribed in Article 40-8, paragraph (2), item (ii), (a) of the New Act on Special Measures Concerning Taxation (referred to as the "number of shares, etc. held indirectly" in this paragraph) in that specified foreign corporation held by a resident) that corresponds to the year that includes the dividend date prescribed in (a) of that item of that resident, or the amount of the portion of the amount of undeducted dividends, etc. prescribed in Article 40-11, paragraph (2) of the Former Act (limited to the amount specified by Cabinet Order as the amount of the portion corresponding to the number of shares, etc. held indirectly in that specified foreign corporation held by that resident) that corresponds to each year within the preceding two years prescribed in (b) of that item of that resident, is deemed to be the amount listed in (a) or (b) of that item of that resident, and the provisions of Article 40-8, paragraph (2) of the New Act on Special Measures Concerning Taxation apply. In this case, the amount deemed to be the amount listed in (a) or (b) of that item is not to be included in the amount deemed to be the amount listed in the items of Article 40-8, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by Article 5 of the 2009 Amendment Act pursuant to the provisions of Article 32, paragraph (3) of the Supplementary Provisions of the 2009 Amendment Act.
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### 第七十条（振替国債の償還差益等の非課税等に関する経過措置） — Transitional Measures Concerning Tax Exemption, etc. for Profit from Redemption, etc. of Book-Entry Government Bonds
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suppl-4221-6/art-70 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-70 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-70
**第一項** 新租税特別措置法第四十一条の十三第一項の規定は、施行日以後に取得する同項に規定する振替国債（第四項において「振替国債」という。）又は同条第一項に規定する振替地方債（第四項において「振替地方債」という。）につき支払を受ける同条第一項に規定する償還差益について適用する。
suppl-4221-6/art-70/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-70/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-70/par-1
The provisions of Article 41-13, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to profit from redemption prescribed in paragraph (1) of that Article received on book-entry government bonds prescribed in that paragraph (referred to as "book-entry government bonds" in paragraph (4)) or book-entry municipal bonds prescribed in paragraph (1) of that Article (referred to as "book-entry municipal bonds" in paragraph (4)) acquired on or after the Effective Date.
machine translation, not official
**第二項** 新租税特別措置法第四十一条の十三第二項の規定は、平成二十二年六月一日以後に取得する同項に規定する特定振替社債等（第四項において「特定振替社債等」という。）につき支払を受ける同条第二項に規定する償還差益について適用する。
suppl-4221-6/art-70/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-70/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-70/par-2
The provisions of Article 41-13, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to profit from redemption prescribed in paragraph (2) of that Article received on specified book-entry corporate bonds, etc. prescribed in that paragraph (referred to as "specified book-entry corporate bonds, etc." in paragraph (4)) acquired on or after June 1, 2010.
machine translation, not official
**第三項** 新租税特別措置法第四十一条の十三第三項の規定は、施行日以後に発行される同項に規定する民間国外債（次項において「民間国外債」という。）につき支払を受ける同条第三項に規定する発行差金について適用し、施行日前に発行された旧租税特別措置法第四十一条の十三に規定する民間国外債につき支払を受ける同条に規定する発行差金については、なお従前の例による。
suppl-4221-6/art-70/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-70/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-70/par-3
The provisions of Article 41-13, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to the issue discount prescribed in paragraph (3) of that Article received on private foreign bonds prescribed in that paragraph (referred to as "private foreign bonds" in the following paragraph) issued on or after the Effective Date, and the provisions then in force continue to govern the issue discount prescribed in Article 41-13 of the Former Act on Special Measures Concerning Taxation received on private foreign bonds prescribed in that Article issued before the Effective Date.
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**第四項** 新租税特別措置法第四十一条の十三第四項及び第五項の規定は、施行日以後に取得する振替国債又は振替地方債につき支払を受ける同条第一項に規定する償還差益及びその償還（買入消却を含む。以下この項において同じ。）により生ずる損失の額、平成二十二年六月一日以後に取得する特定振替社債等につき支払を受ける同条第二項に規定する償還差益及びその償還により生ずる損失の額並びに施行日以後に発行される民間国外債につき支払を受ける同条第三項に規定する発行差金及びその償還により生ずる同条第四項に規定する損失の額について適用する。
suppl-4221-6/art-70/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-70/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-70/par-4
The provisions of Article 41-13, paragraphs (4) and (5) of the New Act on Special Measures Concerning Taxation apply to profit from redemption prescribed in paragraph (1) of that Article received on book-entry government bonds or book-entry municipal bonds acquired on or after the Effective Date and the amount of loss arising from their redemption (including retirement by purchase; the same applies hereinafter in this paragraph), profit from redemption prescribed in paragraph (2) of that Article received on specified book-entry corporate bonds, etc. acquired on or after June 1, 2010 and the amount of loss arising from their redemption, and the issue discount prescribed in paragraph (3) of that Article received on private foreign bonds issued on or after the Effective Date and the amount of loss prescribed in paragraph (4) of that Article arising from their redemption.
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### 第七十一条（同居の老親等に係る扶養控除の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Deduction for Dependents for Elderly Parents, etc. Living Together
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suppl-4221-6/art-71 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-71 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-71
**第一項** 新租税特別措置法第四十一条の十六の規定は、平成二十三年分以後の所得税について適用し、平成二十二年分以前の所得税については、なお従前の例による。
suppl-4221-6/art-71/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-71/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-71/par-1
The provisions of Article 41-16 of the New Act on Special Measures Concerning Taxation apply to income tax for 2011 and subsequent years, and the provisions then in force continue to govern income tax for 2010 and prior years.
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### 第七十二条（外国金融機関等の債券現先取引に係る利子の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Interest from Bond Transactions with Repurchase Agreements of Foreign Financial Institutions, etc.
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suppl-4221-6/art-72 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-72 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-72
**第一項** 新租税特別措置法第四十二条の二第二項第一号の規定は、同項に規定する外国金融機関等が平成二十二年六月一日以後に支払を受けるべき同条第一項に規定する特定利子について適用し、旧租税特別措置法第四十二条の二第二項に規定する外国金融機関等が同日前に支払を受けるべき同条第一項に規定する特定利子については、なお従前の例による。
suppl-4221-6/art-72/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-72/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-72/par-1
The provisions of Article 42-2, paragraph (2), item (i) of the New Act on Special Measures Concerning Taxation apply to specified interest prescribed in paragraph (1) of that Article that a foreign financial institution, etc. prescribed in paragraph (2) of that Article is to receive on or after June 1, 2010, and the provisions then in force continue to govern specified interest prescribed in paragraph (1) of that Article that a foreign financial institution, etc. prescribed in Article 42-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation is to receive before that date.
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### 第七十三条（租税特別措置法の一部改正に伴う法人税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4221-6/art-73 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-73 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-73
**第一項** 新租税特別措置法第三章の規定は、別段の定めがあるものを除くほか、法人（法人税法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。）の施行日以後に開始する事業年度分の法人税及び連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日以後に開始する連結事業年度分の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分の法人税及び連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日前に開始した連結事業年度分の法人税については、なお従前の例による。
suppl-4221-6/art-73/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-73/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-73/par-1
Except as otherwise provided, the provisions of Chapter III of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act; the same applies hereinafter) for business years beginning on or after the Effective Date and corporation tax of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation for consolidated business years beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a corporation for business years that began before the Effective Date and corporation tax of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation for consolidated business years that began before the Effective Date.
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### 第七十四条（試験研究を行った場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Corporation Tax Credit Where Experimental Research Is Conducted
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suppl-4221-6/art-74 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-74 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-74
**第一項** 新租税特別措置法第四十二条の四第十六項の規定は、平成二十二年十月一日以後に現物分配（附則第十条第二項に規定する現物分配をいう。以下同じ。）が行われる場合における法人の事業年度分の法人税について適用し、同日前に事後設立（附則第十条第二項に規定する事後設立をいう。以下附則第百二十二条までにおいて同じ。）が行われた場合における法人の事業年度分の法人税については、なお従前の例による。
suppl-4221-6/art-74/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-74/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-74/par-1
The provisions of Article 42-4, paragraph (16) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation for business years in the case where a distribution in kind (meaning a distribution in kind prescribed in Article 10, paragraph (2) of the Supplementary Provisions; the same applies hereinafter) is carried out on or after October 1, 2010, and the provisions then in force continue to govern corporation tax of a corporation for business years in the case where a post-formation acquisition of assets (meaning a post-formation acquisition of assets prescribed in Article 10, paragraph (2) of the Supplementary Provisions; the same applies hereinafter up to Article 122 of the Supplementary Provisions) was carried out before that date.
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### 第七十五条（エネルギー需給構造改革推進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Equipment, etc. for Promoting Reform of the Energy Supply and Demand Structure Is Acquired
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suppl-4221-6/art-75 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-75 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-75
**第一項** 新租税特別措置法第四十二条の五（第一項第二号に係る部分に限る。）の規定は、法人が附則第一条第九号に定める日以後に取得又は製作若しくは建設をする同項に規定するエネルギー需給構造改革推進設備等について適用し、法人が同日前に取得又は製作若しくは建設をした旧租税特別措置法第四十二条の五第一項に規定するエネルギー需給構造改革推進設備等については、なお従前の例による。
suppl-4221-6/art-75/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-75/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-75/par-1
The provisions of Article 42-5 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (ii)) apply to equipment, etc. for promoting reform of the energy supply and demand structure prescribed in that paragraph that a corporation acquires, manufactures or constructs on or after the date specified in Article 1, item (ix) of the Supplementary Provisions, and the provisions then in force continue to govern equipment, etc. for promoting reform of the energy supply and demand structure prescribed in Article 42-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed before that date.
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### 第七十六条（事業基盤強化設備を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Business Base Strengthening Equipment Is Acquired, etc.
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suppl-4221-6/art-76 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-76 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-76
**第一項** 新租税特別措置法第四十二条の七（第一項第四号に係る部分に限る。）の規定は、法人が施行日以後に取得又は製作をする同号に定める機械及び装置並びに器具及び備品について適用し、法人が施行日前に取得又は製作をした旧租税特別措置法第四十二条の七第一項第四号に定める機械及び装置並びに器具及び備品については、なお従前の例による。
suppl-4221-6/art-76/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-76/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-76/par-1
The provisions of Article 42-7 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (iv)) apply to machinery and equipment and tools, furniture and fixtures specified in that item that a corporation acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern machinery and equipment and tools, furniture and fixtures specified in Article 42-7, paragraph (1), item (iv) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date.
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**第二項** 新租税特別措置法第四十二条の七（第一項第五号に係る部分に限る。）の規定は、法人が施行日以後に取得又は製作をする同号に定める減価償却資産について適用する。
suppl-4221-6/art-76/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-76/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-76/par-2
The provisions of Article 42-7 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (v)) apply to depreciable assets specified in that item that a corporation acquires or manufactures on or after the Effective Date.
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### 第七十七条（情報基盤強化設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Information Infrastructure Enhancement Equipment, etc. Is Acquired
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suppl-4221-6/art-77 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-77 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-77
**第一項** 法人が施行日前に取得又は製作をした旧租税特別措置法第四十二条の十一第一項に規定する情報基盤強化設備等を同項に規定する法人の営む事業の用に供した場合における法人税については、同条の規定は、なおその効力を有する。この場合において、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第三項 場合には、当該金額を控除した残額 場合には当該金額を控除した残額とし、所得税法等の一部を改正する法律（平成二十二年法律第六号。次項において「平成二十二年改正法」という。）第十八条の規定による改正後の租税特別措置法（第五項において「新租税特別措置法」という。）第四十二条の七第二項（同条第一項第五号に係る部分に限る。）の規定により当該事業年度の所得に対する法人税の額から控除される金額がある場合には同条第二項の規定による同項に規定する税額控除限度額に当該事業年度においてその事業の用に供した同条第一項に規定する情報基盤強化設備等の取得価額の合計額が当該事業年度においてその事業の用に供した同条第三項に規定する適用対象事業基盤強化設備等の取得価額の合計額のうちに占める割合を乗じて計算した金額を控除した残額とする。
第四項 第六十八条の十五第二項 平成二十二年改正法附則第百十条の規定によりなおその効力を有するものとされる平成二十二年改正法第十八条の規定による改正前の租税特別措置法（次項及び第九項において「旧効力措置法」という。）第六十八条の十五第二項
第五項 第六十八条の十五第二項 旧効力措置法第六十八条の十五第二項
同法第六十六条第一項 法人税法第六十六条第一項
第四十二条の四第十一項（第四十二条の四の二第七項 新租税特別措置法第四十二条の四第十一項（新租税特別措置法第四十二条の四の二第七項
第四十二条の五第五項 新租税特別措置法第四十二条の五第五項
前条第五項 第四十二条の十第五項
第九項 第六十八条の十五第二項 旧効力措置法第六十八条の十五第二項
同法第二条第三十二号 法人税法第二条第三十二号
第六十八条の十五第三項 旧効力措置法第六十八条の十五第三項
第十項 又は租税特別措置法第四十二条の十一第二項 又は所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第七十七条の規定によりなおその効力を有するものとされる同法第十八条の規定による改正前の租税特別措置法（以下「旧効力単体措置法」という。）第四十二条の十一第二項
並びに租税特別措置法第四十二条の十一第二項 並びに旧効力単体措置法第四十二条の十一第二項
第十一項 租税特別措置法第四十二条の十一第五項（ 所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第七十七条の規定によりなおその効力を有するものとされる同法第十八条の規定による改正前の租税特別措置法（第三項において「旧効力単体措置法」という。）第四十二条の十一第五項（
租税特別措置法第四十二条の十一第五項」 旧効力単体措置法第四十二条の十一第五項」
suppl-4221-6/art-77/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-77/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-77/par-1
With regard to corporation tax in the case where a corporation has provided information infrastructure enhancement equipment, etc. prescribed in Article 42-11, paragraph (1) of the Former Act on Special Measures Concerning Taxation that it acquired or manufactured before the Effective Date for use in a business conducted by the corporation prescribed in that paragraph, the provisions of that Article remain in force. In this case, the terms and phrases listed in the middle column of the following table that appear in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
Paragraph (3) , the balance remaining after deducting that amount , the balance remaining after deducting that amount, and in the case where there is an amount to be deducted from the amount of corporation tax on income for that business year pursuant to the provisions of Article 42-7, paragraph (2) (limited to the part concerning paragraph (1), item (v) of that Article) of the Act on Special Measures Concerning Taxation as amended by Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010; referred to as the "2010 Amendment Act" in the following paragraph) (referred to as the "New Act on Special Measures Concerning Taxation" in paragraph (5)), the balance remaining after deducting the amount calculated by multiplying the maximum tax credit prescribed in paragraph (2) of that Article under the provisions of that paragraph by the ratio of the total acquisition cost of the information infrastructure enhancement equipment, etc. prescribed in paragraph (1) of that Article provided for use in that business in that business year to the total acquisition cost of the applicable business base strengthening equipment, etc. prescribed in paragraph (3) of that Article provided for use in that business in that business year.
Paragraph (4) Article 68-15, paragraph (2) Article 68-15, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 18 of the 2010 Amendment Act, which remains in force pursuant to the provisions of Article 110 of the Supplementary Provisions of the 2010 Amendment Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in the following paragraph and paragraph (9))
Paragraph (5) Article 68-15, paragraph (2) Article 68-15, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 66, paragraph (1) of that Act Article 66, paragraph (1) of the Corporation Tax Act
Article 42-4, paragraph (11) (Article 42-4-2, paragraph (7) Article 42-4, paragraph (11) of the New Act on Special Measures Concerning Taxation (Article 42-4-2, paragraph (7) of the New Act on Special Measures Concerning Taxation
Article 42-5, paragraph (5) Article 42-5, paragraph (5) of the New Act on Special Measures Concerning Taxation
paragraph (5) of the preceding Article Article 42-10, paragraph (5)
Paragraph (9) Article 68-15, paragraph (2) Article 68-15, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 2, item (xxxii) of that Act Article 2, item (xxxii) of the Corporation Tax Act
Article 68-15, paragraph (3) Article 68-15, paragraph (3) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (10) or Article 42-11, paragraph (2) of the Act on Special Measures Concerning Taxation or Article 42-11, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), which remains in force pursuant to the provisions of Article 77 of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations")
and Article 42-11, paragraph (2) of the Act on Special Measures Concerning Taxation and Article 42-11, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
Paragraph (11) Article 42-11, paragraph (5) of the Act on Special Measures Concerning Taxation ( Article 42-11, paragraph (5) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), which remains in force pursuant to the provisions of Article 77 of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations" in paragraph (3)) (
Article 42-11, paragraph (5) of the Act on Special Measures Concerning Taxation" Article 42-11, paragraph (5) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations"
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### 第七十八条（法人税の額から控除される特別控除額の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Amount of Special Credit to Be Deducted from the Amount of Corporation Tax
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suppl-4221-6/art-78 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-78 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-78
**第一項** 前条の規定の適用がある場合における新租税特別措置法第四十二条の十一の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第一項 次の各号に掲げる規定 次の各号に掲げる規定（所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第七十七条の規定によりなおその効力を有するものとされる同法第十八条の規定による改正前の租税特別措置法（以下この条において「旧効力措置法」という。）第四十二条の十一第二項又は第三項の規定を含む。以下この条において同じ。）
当該各号に定める金額を 当該各号に定める金額（旧効力措置法第四十二条の十一第二項又は第三項の規定にあつては、それぞれ同条第二項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額又は同条第三項に規定する繰越税額控除限度超過額のうち同項の規定による控除をしても控除しきれない金額を控除した金額とする。第三号及び第四項を除き、以下この条において同じ。）を
第二項 又は前条第三項 、前条第三項又は旧効力措置法第四十二条の十一第三項
第三項 若しくは前条第四項 、前条第四項若しくは旧効力措置法第四十二条の十一第四項
suppl-4221-6/art-78/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-78/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-78/par-1
With regard to the application of the provisions of Article 42-11 of the New Act on Special Measures Concerning Taxation in the case where the provisions of the preceding Article apply, the terms and phrases listed in the middle column of the following table that appear in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
Paragraph (1) provisions listed in the following items provisions listed in the following items (including the provisions of Article 42-11, paragraph (2) or (3) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), which remains in force pursuant to the provisions of Article 77 of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article); the same applies hereinafter in this Article)
the amount specified in each of those items the amount specified in each of those items (for the provisions of Article 42-11, paragraph (2) or (3) of the Former Act on Special Measures Concerning Taxation Kept in Force, the amount obtained by deducting, from the maximum tax credit prescribed in paragraph (2) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, or the amount obtained by deducting, from the carried-over excess of the tax credit limit prescribed in paragraph (3) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, respectively; the same applies hereinafter in this Article, except in item (iii) and paragraph (4))
Paragraph (2) or paragraph (3) of the preceding Article , paragraph (3) of the preceding Article or Article 42-11, paragraph (3) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (3) or paragraph (4) of the preceding Article , paragraph (4) of the preceding Article or Article 42-11, paragraph (4) of the Former Act on Special Measures Concerning Taxation Kept in Force
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### 第七十九条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Corporations
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suppl-4221-6/art-79 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-79 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-79
**第一項** 法人が施行日前に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をした旧租税特別措置法第四十四条第一項の表の第二号の第三欄に掲げる減価償却資産については、なお従前の例による。
suppl-4221-6/art-79/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-79/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-79/par-1
With regard to depreciable assets listed in the third column of item (ii) of the table in Article 44, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) of before the Effective Date, the provisions then in force continue to govern.
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**第二項** 法人が施行日前に取得等をした旧租税特別措置法第四十四条の四第一項に規定する特定電気通信設備等については、なお従前の例による。
suppl-4221-6/art-79/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-79/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-79/par-2
With regard to specified telecommunications equipment, etc. prescribed in Article 44-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
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**第三項** 法人が施行日前に取得等をした旧租税特別措置法第四十四条の六第一項に規定する資源再生化設備等については、なお従前の例による。
suppl-4221-6/art-79/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-79/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-79/par-3
With regard to resource recycling equipment, etc. prescribed in Article 44-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
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**第四項** 新租税特別措置法第四十六条の二第三項第三号の規定は、法人の平成二十二年七月一日以後に終了する事業年度分の法人税について適用し、法人の同日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-4221-6/art-79/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-79/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-79/par-4
The provisions of Article 46-2, paragraph (3), item (iii) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation for business years ending on or after July 1, 2010, and the provisions then in force continue to govern corporation tax of a corporation for business years that ended before that date.
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**第五項** 法人が施行日前に取得又は新築をした旧租税特別措置法第四十七条第一項に規定する中心市街地優良賃貸住宅については、同条（同項に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同条第二項中「第六十八条の三十四第一項」とあるのは、「所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第百十二条第五項の規定によりなおその効力を有するものとされる同法第十八条の規定による改正前の租税特別措置法第六十八条の三十四第一項」とする。
suppl-4221-6/art-79/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-79/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-79/par-5
With regard to good-quality rental housing in a central urban area prescribed in Article 47, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly built before the Effective Date, the provisions of that Article (limited to the part concerning that paragraph) remain in force. In this case, the phrase "Article 68-34, paragraph (1)" in paragraph (2) of that Article is deemed to be replaced with "Article 68-34, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), which remains in force pursuant to the provisions of Article 112, paragraph (5) of the Supplementary Provisions of that Act".
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**第六項** 平成二十二年十月一日以後に合併、分割、現物出資又は現物分配が行われる場合における前項及び同項の規定によりなおその効力を有するものとされる旧租税特別措置法第四十七条の規定の適用については、同項中「同条第二項中」とあるのは「同条第二項中「適格事後設立」とあるのは「適格現物分配（以下この項において「適格合併等」という。）」と、「適格合併、適格分割又は適格現物出資（以下この項において「適格合併等」という。）」とあるのは「適格合併等」と、「又は現物出資法人」とあるのは「、現物出資法人又は現物分配法人」と、「又は適格分割型分割にあつては、当該適格合併又は適格分割型分割の日の前日」とあるのは「にあつては当該適格合併の日の前日とし、残余財産の全部の分配に該当する適格現物分配にあつては当該適格現物分配に係る残余財産の確定の日とする。」と、」と、「とあるのは、」とあるのは「とあるのは」とする。
suppl-4221-6/art-79/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-79/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-79/par-6
With regard to the application of the provisions of the preceding paragraph and of Article 47 of the Former Act on Special Measures Concerning Taxation which remains in force pursuant to the provisions of that paragraph in the case where a merger, company split, capital contribution in kind or distribution in kind is carried out on or after October 1, 2010, the phrase "in paragraph (2) of that Article" in that paragraph is deemed to be replaced with "in paragraph (2) of that Article, the phrase 'qualified post-formation acquisition of assets' is deemed to be replaced with 'qualified in-kind distribution (hereinafter referred to as a "qualified merger, etc." in this paragraph)', the phrase 'qualified merger, qualified company split or qualified capital contribution in kind (hereinafter referred to as a "qualified merger, etc." in this paragraph)' with 'qualified merger, etc.', the phrase 'or a corporation making a capital contribution in kind' with ', a corporation making a capital contribution in kind or a corporation making a distribution in kind', and the phrase 'or a qualified company split by split-off, the day before the date of the qualified merger or qualified company split by split-off' with ', the day before the date of the qualified merger, and for a qualified in-kind distribution that falls under a distribution of all of the residual assets, the date of determination of the residual assets pertaining to that qualified in-kind distribution.', and", and the phrase "とあるのは、" (is deemed to be replaced with, followed by a comma) is deemed to be replaced with "とあるのは" (is deemed to be replaced with, without a comma).
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**第七項** 新租税特別措置法第四十七条第一項の規定は、法人が施行日以後に取得又は新築をする同項に規定する高齢者向け優良賃貸住宅について適用し、法人が施行日前に取得又は新築をした旧租税特別措置法第四十七条第三項に規定する高齢者向け優良賃貸住宅については、なお従前の例による。
suppl-4221-6/art-79/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-79/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-79/par-7
The provisions of Article 47, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to good-quality rental housing for the elderly prescribed in that paragraph that a corporation acquires or newly builds on or after the Effective Date, and the provisions then in force continue to govern good-quality rental housing for the elderly prescribed in Article 47, paragraph (3) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly built before the Effective Date.
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**第八項** 新租税特別措置法第四十七条第二項の規定は、法人が平成二十二年十月一日以後に行われる同項に規定する適格分割又は適格現物分配により移転を受ける同項に規定する高齢者向け優良賃貸住宅について適用する。
suppl-4221-6/art-79/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-79/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-79/par-8
The provisions of Article 47, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to good-quality rental housing for the elderly prescribed in that paragraph that a corporation receives as a transfer through a qualified company split or qualified in-kind distribution prescribed in that paragraph carried out on or after October 1, 2010.
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**第九項** 法人が平成二十二年十月一日前に行われた旧租税特別措置法第四十七条第四項に規定する適格分割又は適格事後設立により移転を受けた同項に規定する高齢者向け優良賃貸住宅については、同条（同項に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同項中「第六十八条の三十四第三項」とあるのは、「所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第百十二条第九項の規定によりなおその効力を有するものとされる同法第十八条の規定による改正前の租税特別措置法第六十八条の三十四第三項」とする。
suppl-4221-6/art-79/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-79/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-79/par-9
With regard to good-quality rental housing for the elderly prescribed in Article 47, paragraph (4) of the Former Act on Special Measures Concerning Taxation that a corporation received as a transfer through a qualified company split or qualified post-formation acquisition of assets prescribed in that paragraph carried out before October 1, 2010, the provisions of that Article (limited to the part concerning that paragraph) remain in force. In this case, the phrase "Article 68-34, paragraph (3)" in that paragraph is deemed to be replaced with "Article 68-34, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), which remains in force pursuant to the provisions of Article 112, paragraph (9) of the Supplementary Provisions of that Act".
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**第十項** 新租税特別措置法第四十七条の二第二項の規定は、法人が平成二十二年十月一日以後に行われる同項に規定する適格分割又は適格現物分配により移転を受ける同項に規定する特定再開発建築物等について適用する。
suppl-4221-6/art-79/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-79/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-79/par-10
The provisions of Article 47-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to specified redevelopment buildings, etc. prescribed in that paragraph that a corporation receives as a transfer through a qualified company split or qualified in-kind distribution prescribed in that paragraph carried out on or after October 1, 2010.
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**第十一項** 法人が平成二十二年十月一日前に行われた旧租税特別措置法第四十七条の二第二項に規定する適格分割又は適格事後設立により移転を受けた同項に規定する特定再開発建築物等については、同条（同項に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同項中「第六十八条の三十五第一項」とあるのは、「所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第百十二条第十一項の規定によりなおその効力を有するものとされる同法第十八条の規定による改正前の租税特別措置法第六十八条の三十五第一項」とする。
suppl-4221-6/art-79/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-79/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-79/par-11
With regard to specified redevelopment buildings, etc. prescribed in Article 47-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a corporation received as a transfer through a qualified company split or qualified post-formation acquisition of assets prescribed in that paragraph carried out before October 1, 2010, the provisions of that Article (limited to the part concerning that paragraph) remain in force. In this case, the phrase "Article 68-35, paragraph (1)" in that paragraph is deemed to be replaced with "Article 68-35, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), which remains in force pursuant to the provisions of Article 112, paragraph (11) of the Supplementary Provisions of that Act".
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**第十二項** 新租税特別措置法第四十八条第二項の規定は、法人が平成二十二年十月一日以後に行われる同項に規定する適格分割又は適格現物分配により移転を受ける同項に規定する倉庫用建物等について適用する。
suppl-4221-6/art-79/par-12 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-79/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-79/par-12
The provisions of Article 48, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to warehouse buildings, etc. prescribed in that paragraph that a corporation receives as a transfer through a qualified company split or qualified in-kind distribution prescribed in that paragraph carried out on or after October 1, 2010.
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**第十三項** 法人が平成二十二年十月一日前に行われた旧租税特別措置法第四十八条第二項に規定する適格分割又は適格事後設立により移転を受けた同項に規定する倉庫用建物等については、同条（同項に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同項中「第六十八条の三十六第一項」とあるのは、「所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第百十二条第十三項の規定によりなおその効力を有するものとされる同法第十八条の規定による改正前の租税特別措置法第六十八条の三十六第一項」とする。
suppl-4221-6/art-79/par-13 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-79/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-79/par-13
With regard to warehouse buildings, etc. prescribed in Article 48, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a corporation received as a transfer through a qualified company split or qualified post-formation acquisition of assets prescribed in that paragraph carried out before October 1, 2010, the provisions of that Article (limited to the part concerning that paragraph) remain in force. In this case, the phrase "Article 68-36, paragraph (1)" in that paragraph is deemed to be replaced with "Article 68-36, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), which remains in force pursuant to the provisions of Article 112, paragraph (13) of the Supplementary Provisions of that Act".
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### 第八十条（特別償却不足額がある場合の償却限度額の計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Calculation of the Depreciation Limit Where There Is a Special Depreciation Shortfall
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suppl-4221-6/art-80 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-80 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-80
**第一項** 新租税特別措置法第五十二条の二第四項及び第五項の規定は、法人が平成二十二年十月一日以後に行われる同条第四項に規定する適格分割又は適格現物分配により移転を受ける同項に規定する特別償却対象資産について適用し、法人が同日前に行われた旧租税特別措置法第五十二条の二第四項に規定する適格分割又は適格事後設立により移転を受けた同項に規定する特別償却対象資産については、なお従前の例による。
suppl-4221-6/art-80/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-80/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-80/par-1
The provisions of Article 52-2, paragraphs (4) and (5) of the New Act on Special Measures Concerning Taxation apply to assets subject to special depreciation prescribed in paragraph (4) of that Article that a corporation receives as a transfer through a qualified company split or qualified in-kind distribution prescribed in that paragraph carried out on or after October 1, 2010, and the provisions then in force continue to govern assets subject to special depreciation prescribed in Article 52-2, paragraph (4) of the Former Act on Special Measures Concerning Taxation that a corporation received as a transfer through a qualified company split or qualified post-formation acquisition of assets prescribed in that paragraph carried out before that date.
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### 第八十一条（準備金方式による特別償却に関する経過措置） — Transitional Measures Concerning Special Depreciation by the Reserve Method
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suppl-4221-6/art-81 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-81 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-81
**第一項** 新租税特別措置法第五十二条の三の規定は、平成二十二年十月一日以後に分割又は現物分配が行われる場合における法人の事業年度分の法人税について適用し、同日前に分割又は事後設立が行われた場合における法人の事業年度分の法人税については、なお従前の例による。
suppl-4221-6/art-81/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-81/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-81/par-1
The provisions of Article 52-3 of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation for business years in the case where a company split or distribution in kind is carried out on or after October 1, 2010, and the provisions then in force continue to govern corporation tax of a corporation for business years in the case where a company split or post-formation acquisition of assets was carried out before that date.
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### 第八十二条（法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Corporations
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suppl-4221-6/art-82 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-82 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-82
**第一項** 新租税特別措置法第五十五条（第一項の表の第三号及び第四号、第二項第一号並びに第九項に係る部分を除く。）、第五十五条の五から第五十六条まで、第五十七条の五、第五十七条の六、第五十七条の八、第五十七条の九及び第五十八条の規定は、平成二十二年十月一日以後に分割又は現物分配が行われる場合における法人の事業年度分の法人税について適用し、同日前に分割又は事後設立が行われた場合における法人の事業年度分の法人税については、なお従前の例による。
suppl-4221-6/art-82/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-82/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-82/par-1
The provisions of Article 55 (excluding the part concerning items (iii) and (iv) of the table in paragraph (1), paragraph (2), item (i) and paragraph (9)), Articles 55-5 through 56, Article 57-5, Article 57-6, Article 57-8, Article 57-9 and Article 58 of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation for business years in the case where a company split or distribution in kind is carried out on or after October 1, 2010, and the provisions then in force continue to govern corporation tax of a corporation for business years in the case where a company split or post-formation acquisition of assets was carried out before that date.
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**第二項** 新租税特別措置法第五十五条（第一項の表の第三号及び第四号並びに第二項第一号に係る部分に限る。）の規定は、法人が施行日以後に取得する同条第一項に規定する特定株式等について適用し、法人が施行日前に取得した旧租税特別措置法第五十五条第一項に規定する特定株式等については、なお従前の例による。
suppl-4221-6/art-82/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-82/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-82/par-2
The provisions of Article 55 of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (iii) and (iv) of the table in paragraph (1) and paragraph (2), item (i)) apply to specified shares, etc. prescribed in paragraph (1) of that Article that a corporation acquires on or after the Effective Date, and the provisions then in force continue to govern specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired before the Effective Date.
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**第三項** 新租税特別措置法第五十五条第九項（同項に規定する特定株式等の取得価額に乗ずる割合に係る部分に限る。）の規定は、法人が施行日以後に取得する当該特定株式等について適用し、法人が施行日前に取得した旧租税特別措置法第五十五条第九項に規定する特定株式等については、なお従前の例による。
suppl-4221-6/art-82/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-82/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-82/par-3
The provisions of Article 55, paragraph (9) of the New Act on Special Measures Concerning Taxation (limited to the part concerning the ratio by which the acquisition cost of specified shares, etc. prescribed in that paragraph is multiplied) apply to those specified shares, etc. that a corporation acquires on or after the Effective Date, and the provisions then in force continue to govern specified shares, etc. prescribed in Article 55, paragraph (9) of the Former Act on Special Measures Concerning Taxation that a corporation acquired before the Effective Date.
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**第四項** 新租税特別措置法第五十五条第九項（同項に規定する特定株式等の取得価額に乗ずる割合に係る部分を除く。）の規定は、平成二十二年十月一日以後に同項に規定する適格分割又は適格現物分配が行われる場合における法人の事業年度分の法人税について適用し、同日前に旧租税特別措置法第五十五条第九項に規定する適格分社型分割又は適格事後設立が行われた場合における法人の事業年度分の法人税については、なお従前の例による。
suppl-4221-6/art-82/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-82/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-82/par-4
The provisions of Article 55, paragraph (9) of the New Act on Special Measures Concerning Taxation (excluding the part concerning the ratio by which the acquisition cost of specified shares, etc. prescribed in that paragraph is multiplied) apply to corporation tax of a corporation for business years in the case where a qualified company split or qualified in-kind distribution prescribed in that paragraph is carried out on or after October 1, 2010, and the provisions then in force continue to govern corporation tax of a corporation for business years in the case where a qualified company split by spin-off or qualified post-formation acquisition of assets prescribed in Article 55, paragraph (9) of the Former Act on Special Measures Concerning Taxation was carried out before that date.
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### 第八十三条（中小企業等の貸倒引当金の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Allowance for Bad Debts of Small and Medium Sized Enterprises, etc.
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suppl-4221-6/art-83 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-83 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-83
**第一項** 新租税特別措置法第五十七条の十第二項の規定は、法人の平成二十二年十月一日以後に行う同項に規定する適格分割等について適用する。
suppl-4221-6/art-83/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-83/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-83/par-1
The provisions of Article 57-10, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to a qualified company split, etc. prescribed in that paragraph that a corporation carries out on or after October 1, 2010.
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### 第八十四条（認定農業生産法人等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of Certified Agricultural Production Corporations, etc.
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suppl-4221-6/art-84 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-84 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-84
**第一項** 施行日前に積み立てた旧租税特別措置法第六十一条の二第一項に規定する農業経営基盤強化準備金の金額を有している同項及び旧租税特別措置法第六十一条の三第一項に規定する法人（旧租税特別措置法第六十一条の二第一項に規定する認定農業生産法人等のうち同項に規定する農業の担い手に対する経営安定のための交付金の交付に関する法律（平成十八年法律第八十八号）第二条第二項第一号ロに掲げるものに限る。）の施行日以後に終了する事業年度分の法人税については、なお従前の例による。
suppl-4221-6/art-84/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-84/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-84/par-1
With regard to corporation tax for business years ending on or after the Effective Date of a corporation prescribed in Article 61-2, paragraph (1) and Article 61-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited to a certified agricultural production corporation, etc. prescribed in Article 61-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that is listed in Article 2, paragraph (2), item (i), (b) of the Act on Payment of Grants to Farmers for Purpose of Stabilization of Farming Management (Act No. 88 of 2006) prescribed in that paragraph) that holds an amount of reserve for strengthening the farm management base prescribed in Article 61-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that it accumulated before the Effective Date, the provisions then in force continue to govern.
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**第二項** 新租税特別措置法第六十一条の三第一項の規定は、法人が平成二十二年十月一日以後に行われる同項に規定する適格現物分配により取得する同項に規定する農用地について適用し、法人が同日前に行われた旧租税特別措置法第六十一条の三第一項に規定する適格事後設立により取得した同項に規定する農用地については、なお従前の例による。
suppl-4221-6/art-84/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-84/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-84/par-2
The provisions of Article 61-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to agricultural land prescribed in that paragraph that a corporation acquires through a qualified in-kind distribution prescribed in that paragraph carried out on or after October 1, 2010, and the provisions then in force continue to govern agricultural land prescribed in Article 61-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired through a qualified post-formation acquisition of assets prescribed in that paragraph carried out before that date.
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### 第八十五条（交際費等の損金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Entertainment Expenses, etc. from Deductible Expenses
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suppl-4221-6/art-85 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-85 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-85
**第一項** 施行日から平成二十二年九月三十日までの間に解散が行われる場合における法人の事業年度分の法人税に係る新租税特別措置法第六十一条の四第一項の規定の適用については、同項中「各事業年度」とあるのは、「各事業年度（清算中の各事業年度を除く。）」とする。
suppl-4221-6/art-85/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-85/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-85/par-1
With regard to the application of the provisions of Article 61-4, paragraph (1) of the New Act on Special Measures Concerning Taxation to corporation tax of a corporation for business years in the case where a dissolution takes place during the period from the Effective Date to September 30, 2010, the phrase "each business year" in that paragraph is deemed to be replaced with "each business year (excluding each business year during liquidation)".
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### 第八十六条（使途秘匿金の支出がある場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation Where There Is Expenditure for Undisclosed Purposes
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suppl-4221-6/art-86 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-86 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-86
**第一項** 新租税特別措置法第六十二条第一項の規定は、平成二十二年十月一日以後に解散が行われる場合における法人の事業年度分の法人税について適用し、同日前に旧租税特別措置法第六十二条第一項に規定する解散が行われた場合における法人の同項に規定する清算所得に対する法人税については、なお従前の例による。
suppl-4221-6/art-86/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-86/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-86/par-1
The provisions of Article 62, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation for business years in the case where a dissolution takes place on or after October 1, 2010, and the provisions then in force continue to govern corporation tax on liquidation income prescribed in Article 62, paragraph (1) of the Former Act on Special Measures Concerning Taxation of a corporation in the case where a dissolution prescribed in that paragraph took place before that date.
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### 第八十七条（法人の資産の譲渡等の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets of Corporations
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suppl-4221-6/art-87 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-87 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-87
**第一項** 新租税特別措置法第六十四条から第六十五条まで、第六十五条の三（第三項第四号に係る部分に限る。）、第六十五条の四（第三項第四号に係る部分に限る。）、第六十五条の五の二、第六十五条の七、第六十五条の八及び第六十五条の十から第六十六条の二までの規定は、平成二十二年十月一日以後に分割若しくは現物分配が行われる場合又は同日以後に解散が行われる場合における法人の事業年度分の法人税について適用し、同日前に分割若しくは事後設立が行われた場合又は同日前に解散が行われた場合における法人の事業年度分の法人税については、なお従前の例による。
suppl-4221-6/art-87/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-87/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-87/par-1
The provisions of Articles 64 through 65, Article 65-3 (limited to the part concerning paragraph (3), item (iv)), Article 65-4 (limited to the part concerning paragraph (3), item (iv)), Article 65-5-2, Article 65-7, Article 65-8 and Articles 65-10 through 66-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation for business years in the case where a company split or distribution in kind is carried out on or after October 1, 2010 or a dissolution takes place on or after that date, and the provisions then in force continue to govern corporation tax of a corporation for business years in the case where a company split or post-formation acquisition of assets was carried out before that date or a dissolution took place before that date.
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**第二項** 法人が施行日前に行った旧租税特別措置法第六十五条の四第一項第六号に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4221-6/art-87/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-87/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-87/par-2
With regard to corporation tax pertaining to a transfer of land, etc. prescribed in Article 65-4, paragraph (1), item (vi) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date, the provisions then in force continue to govern.
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**第三項** 新租税特別措置法第六十五条の四第一項第二十四号の規定は、法人が附則第一条第十号に定める日以後に同項第二十四号の認定がされた同号に規定する地域内の土地の同日以後に行う譲渡に係る法人税について適用し、法人が同日前に旧租税特別措置法第六十五条の四第一項第二十四号の認定がされた同号に規定する地域内の土地の同日前に行った譲渡に係る法人税については、なお従前の例による。
suppl-4221-6/art-87/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-87/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-87/par-3
The provisions of Article 65-4, paragraph (1), item (xxiv) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer, made by a corporation on or after the date specified in Article 1, item (x) of the Supplementary Provisions, of land within an area prescribed in item (xxiv) of that paragraph for which the certification under that item was given on or after that date, and the provisions then in force continue to govern corporation tax pertaining to a transfer, made by a corporation before that date, of land within an area prescribed in Article 65-4, paragraph (1), item (xxiv) of the Former Act on Special Measures Concerning Taxation for which the certification under that item was given before that date.
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### 第八十八条（国外関連者との取引に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Transactions with Foreign Affiliates
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suppl-4221-6/art-88 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-88 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-88
**第一項** 平成二十二年九月三十日以前に旧租税特別措置法第六十六条の四第一項に規定する法人の解散（合併による解散を除く。）が行われた場合における当該法人の同項に規定する清算所得に対する法人税については、なお従前の例による。
suppl-4221-6/art-88/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-88/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-88/par-1
With regard to corporation tax on liquidation income prescribed in Article 66-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation of a corporation prescribed in that paragraph in the case where the dissolution of that corporation (excluding dissolution due to a merger) took place on or before September 30, 2010, the provisions then in force continue to govern.
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**第二項** 平成二十二年九月三十日以前に旧租税特別措置法第六十六条の四第三項に規定する法人の解散（合併による解散を除く。）が行われた場合における当該法人の清算中の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。
suppl-4221-6/art-88/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-88/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-88/par-2
With regard to corporation tax on income for business years during liquidation of a corporation prescribed in Article 66-4, paragraph (3) of the Former Act on Special Measures Concerning Taxation in the case where the dissolution of that corporation (excluding dissolution due to a merger) took place on or before September 30, 2010, the provisions then in force continue to govern.
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**第三項** 施行日から平成二十二年九月三十日までの間における旧租税特別措置法第六十六条の四第八項の規定の適用については、同項中「保存する帳簿書類」とあるのは、「保存する帳簿書類（その作成又は保存に代えて電磁的記録の作成又は保存がされている場合における当該電磁的記録を含む。以下この項、次項及び第十二項第二号において同じ。）」とする。
suppl-4221-6/art-88/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-88/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-88/par-3
With regard to the application of the provisions of Article 66-4, paragraph (8) of the Former Act on Special Measures Concerning Taxation during the period from the Effective Date to September 30, 2010, the phrase "books and documents retained" in that paragraph is deemed to be replaced with "books and documents retained (including, where electromagnetic records have been created or retained in lieu of the creation or retention of those books and documents, those electromagnetic records; the same applies hereinafter in this paragraph, the following paragraph and paragraph (12), item (ii))".
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### 第八十九条（国外支配株主等に係る負債の利子等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Interest, etc. on Liabilities Pertaining to Foreign Controlling Shareholders, etc.
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suppl-4221-6/art-89 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-89 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-89
**第一項** 平成二十二年九月三十日以前に旧租税特別措置法第六十六条の五第一項に規定する内国法人の解散（合併による解散を除く。）が行われた場合における当該内国法人の清算所得に対する法人税（清算所得に対する法人税を課される法人の清算中の事業年度の所得に係る法人税を含む。）については、なお従前の例による。
suppl-4221-6/art-89/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-89/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-89/par-1
With regard to corporation tax on liquidation income of a domestic corporation prescribed in Article 66-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation (including corporation tax on income for business years during liquidation of a corporation subject to corporation tax on liquidation income) in the case where the dissolution of that domestic corporation (excluding dissolution due to a merger) took place on or before September 30, 2010, the provisions then in force continue to govern.
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### 第九十条（内国法人の特定外国子会社等に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Subsidiaries, etc. of Domestic Corporations
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suppl-4221-6/art-90 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-90 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-90
**第一項** 新租税特別措置法第六十六条の六第一項及び第三項の規定は、同条第一項に規定する特定外国子会社等の施行日以後に開始する事業年度に係る同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額について適用し、旧租税特別措置法第六十六条の六第一項に規定する特定外国子会社等の施行日前に開始した事業年度に係る同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額については、なお従前の例による。
suppl-4221-6/art-90/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-90/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-90/par-1
The provisions of Article 66-6, paragraphs (1) and (3) of the New Act on Special Measures Concerning Taxation apply to the applicable amount prescribed in paragraph (1) of that Article pertaining to business years of a specified foreign subsidiary, etc. prescribed in that paragraph beginning on or after the Effective Date and to the taxable amount prescribed in that paragraph pertaining to that applicable amount, and the provisions then in force continue to govern the applicable amount prescribed in Article 66-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to business years of a specified foreign subsidiary, etc. prescribed in that paragraph that began before the Effective Date and the taxable amount prescribed in that paragraph pertaining to that applicable amount.
machine translation, not official
**第二項** 旧租税特別措置法第六十六条の六第三項に規定する特定外国子会社等の施行日前に開始した事業年度に係る同項に規定する適用対象金額の計算については、なお従前の例による。
suppl-4221-6/art-90/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-90/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-90/par-2
With regard to the calculation of the applicable amount prescribed in Article 66-6, paragraph (3) of the Former Act on Special Measures Concerning Taxation pertaining to business years of a specified foreign subsidiary, etc. prescribed in that paragraph that began before the Effective Date, the provisions then in force continue to govern.
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**第三項** 新租税特別措置法第六十六条の六第四項及び第五項の規定は、同条第四項に規定する特定外国子会社等の施行日以後に開始する事業年度に係る同項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額について適用する。
suppl-4221-6/art-90/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-90/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-90/par-3
The provisions of Article 66-6, paragraphs (4) and (5) of the New Act on Special Measures Concerning Taxation apply to the partially applicable amount prescribed in paragraph (4) of that Article pertaining to business years of a specified foreign subsidiary, etc. prescribed in that paragraph beginning on or after the Effective Date and to the partially taxable amount prescribed in that paragraph pertaining to that partially applicable amount.
machine translation, not official
**第四項** 新租税特別措置法第六十六条の六第七項の規定は、同条第一項に規定する特定外国子会社等の施行日以後に開始する事業年度に係る同項に規定する適用対象金額又は同条第四項に規定する部分適用対象金額につき同条第三項又は第五項の規定を適用する場合について適用し、旧租税特別措置法第六十六条の六第一項に規定する特定外国子会社等の施行日前に開始した事業年度に係る同項に規定する適用対象金額につき同条第三項又は第四項の規定を適用する場合については、なお従前の例による。
suppl-4221-6/art-90/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-90/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-90/par-4
The provisions of Article 66-6, paragraph (7) of the New Act on Special Measures Concerning Taxation apply where the provisions of paragraph (3) or (5) of that Article are applied to the applicable amount prescribed in paragraph (1) of that Article or the partially applicable amount prescribed in paragraph (4) of that Article pertaining to business years of a specified foreign subsidiary, etc. prescribed in paragraph (1) of that Article beginning on or after the Effective Date, and the provisions then in force continue to govern cases where the provisions of Article 66-6, paragraph (3) or (4) of the Former Act on Special Measures Concerning Taxation are applied to the applicable amount prescribed in paragraph (1) of that Article pertaining to business years of a specified foreign subsidiary, etc. prescribed in that paragraph that began before the Effective Date.
machine translation, not official
**第五項** 新租税特別措置法第六十六条の七の規定は、同条第一項に規定する特定外国子会社等の施行日以後に開始する事業年度に係る同項に規定する課税対象金額又は同項に規定する部分課税対象金額に係る同項に規定する外国法人税の額について適用し、旧租税特別措置法第六十六条の七第一項に規定する特定外国子会社等の施行日前に開始した事業年度に係る同項に規定する課税対象金額に係る同項に規定する外国法人税の額については、なお従前の例による。
suppl-4221-6/art-90/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-90/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-90/par-5
The provisions of Article 66-7 of the New Act on Special Measures Concerning Taxation apply to the amount of foreign country's corporate tax prescribed in paragraph (1) of that Article pertaining to the taxable amount or the partially taxable amount prescribed in that paragraph pertaining to business years of a specified foreign subsidiary, etc. prescribed in that paragraph beginning on or after the Effective Date, and the provisions then in force continue to govern the amount of foreign country's corporate tax prescribed in Article 66-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to the taxable amount prescribed in that paragraph pertaining to business years of a specified foreign subsidiary, etc. prescribed in that paragraph that began before the Effective Date.
machine translation, not official
**第六項** 新租税特別措置法第六十六条の八（第三項、第六項、第七項及び第十項を除く。）の規定は、内国法人の施行日以後に開始する事業年度において外国法人から受ける同条第一項に規定する剰余金の配当等の額がある場合について適用し、内国法人の施行日前に開始した事業年度において旧租税特別措置法第六十六条の八第二項に規定する特定外国子会社等から受けた同条第一項に規定する剰余金の配当等の額がある場合については、なお従前の例による。
suppl-4221-6/art-90/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-90/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-90/par-6
The provisions of Article 66-8 of the New Act on Special Measures Concerning Taxation (excluding paragraphs (3), (6), (7) and (10)) apply where there is an amount of dividend of surplus, etc. prescribed in paragraph (1) of that Article that a domestic corporation receives from a foreign corporation in a business year beginning on or after the Effective Date, and the provisions then in force continue to govern cases where there is an amount of dividend of surplus, etc. prescribed in paragraph (1) of Article 66-8 of the Former Act on Special Measures Concerning Taxation that a domestic corporation received from a specified foreign subsidiary, etc. prescribed in paragraph (2) of that Article in a business year that began before the Effective Date.
machine translation, not official
**第七項** 新租税特別措置法第六十六条の八第三項及び第十項の規定は、内国法人が平成二十二年十月一日以後に取得（適格合併又は適格分割型分割による引継ぎを含む。）をする株式又は出資に係る同条第三項に規定する剰余金の配当等の額について適用する。
suppl-4221-6/art-90/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-90/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-90/par-7
The provisions of Article 66-8, paragraphs (3) and (10) of the New Act on Special Measures Concerning Taxation apply to the amount of dividend of surplus, etc. prescribed in paragraph (3) of that Article pertaining to shares or capital contributions that a domestic corporation acquires (including succession through a qualified merger or qualified company split by split-off) on or after October 1, 2010.
machine translation, not official
**第八項** 新租税特別措置法第六十六条の八第六項及び第七項の規定は、平成二十二年十月一日以後に適格分割型分割又は適格現物分配（適格現物分配が残余財産の分配である場合には、同日以後の解散によるものに限る。）が行われる場合の同条第六項に規定する内国法人の前十年以内の各事業年度の課税済金額及び同条第七項に規定する分割法人等の分割等前十年内事業年度の課税済金額について適用し、同日前に適格分割型分割又は適格事後設立が行われた場合の第十八条の規定（附則第一条第三号リに掲げる改正規定に限る。）による改正前の租税特別措置法第六十六条の八第六項に規定する内国法人の前十年以内の各事業年度の課税済金額及び同条第七項に規定する分割法人等の分割前十年内事業年度又は分割等前十年内事業年度の課税済金額については、なお従前の例による。この場合において、施行日から平成二十二年九月三十日までの間に適格分割型分割が行われる場合における同条第六項第二号の規定の適用については、同号中「特定外国子会社等」とあるのは、「外国法人」とする。
suppl-4221-6/art-90/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-90/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-90/par-8
The provisions of Article 66-8, paragraphs (6) and (7) of the New Act on Special Measures Concerning Taxation apply to the taxed amount for each business year within the preceding ten years of a domestic corporation prescribed in paragraph (6) of that Article and the taxed amount for each business year within ten years before the company split, etc. of a split corporation, etc. prescribed in paragraph (7) of that Article in the case where, on or after October 1, 2010, a qualified company split by split-off or a qualified in-kind distribution (where the qualified in-kind distribution is a distribution of residual assets, limited to one resulting from a dissolution on or after that date) is carried out, and the provisions then in force continue to govern the taxed amount for each business year within the preceding ten years of a domestic corporation prescribed in Article 66-8, paragraph (6) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 18 (limited to the amending provisions listed in Article 1, item (iii), (i) of the Supplementary Provisions) and the taxed amount for each business year within ten years before the company split or each business year within ten years before the company split, etc. of a split corporation, etc. prescribed in paragraph (7) of that Article in the case where a qualified company split by split-off or a qualified post-formation acquisition of assets was carried out before that date. In this case, with regard to the application of the provisions of paragraph (6), item (ii) of that Article in the case where a qualified company split by split-off is carried out during the period from the Effective Date to September 30, 2010, the phrase "specified foreign subsidiary, etc." in that item is deemed to be replaced with "foreign corporation".
machine translation, not official
**第九項** 所得税法等の一部を改正する法律（平成二十一年法律第十三号。以下この項及び次条第七項において「平成二十一年改正法」という。）第五条の規定による改正前の租税特別措置法（以下この項及び次条第七項において「旧法」という。）第六十六条の八第一項に規定する特定外国子会社等の平成二十一年四月一日前に開始した事業年度に係る同項に規定する課税対象留保金額（内国法人の有する当該特定外国子会社等の新租税特別措置法第六十六条の八第十一項第二号イに規定する間接保有の株式等の数（以下この項において「間接保有の株式等の数」という。）に対応する部分の金額として政令で定める金額に限る。以下この項において同じ。）のうち当該内国法人の同号イに規定する配当事業年度（以下この項において「配当事業年度」という。）に対応する部分の金額又は旧法第六十六条の八第一項に規定する課税済留保金額（同条第二項又は第三項の規定により同条第一項に規定する課税済留保金額とみなされたものを含むものとし、当該内国法人の有する当該特定外国子会社等の間接保有の株式等の数に対応する部分の金額として政令で定める金額に限る。以下この項において同じ。）のうち当該内国法人の同号ロに規定する前二年以内の各事業年度（以下この項において「前二年以内の各事業年度」という。）に対応する部分の金額（同号ロの規定により控除される同号ロに規定する剰余金の配当等の額に相当する金額を除く。）は、当該内国法人の課税対象留保金額又は課税済留保金額に係る事業年度又は連結事業年度の期間に対応する配当事業年度又は前二年以内の各事業年度の同号イ又はロに掲げる金額とみなして、新租税特別措置法第六十六条の八第八項から第十一項までの規定を適用する。この場合において、同号イ又はロに掲げる金額とみなされる金額は、平成二十一年改正法附則第四十四条第四項の規定により平成二十一年改正法第五条の規定による改正後の租税特別措置法第六十六条の八第三項各号に掲げる金額とみなされる金額に含まれないものとする。
suppl-4221-6/art-90/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-90/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-90/par-9
The amount of the portion of the taxable retained amount prescribed in Article 66-8, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009; referred to as the "2009 Amendment Act" in this paragraph and paragraph (7) of the following Article) (referred to as the "Former Act" in this paragraph and paragraph (7) of the following Article) pertaining to business years of a specified foreign subsidiary, etc. prescribed in that paragraph that began before April 1, 2009 (limited to the amount specified by Cabinet Order as the amount of the portion corresponding to the number of shares, etc. held indirectly prescribed in Article 66-8, paragraph (11), item (ii), (a) of the New Act on Special Measures Concerning Taxation (referred to as the "number of shares, etc. held indirectly" in this paragraph) in that specified foreign subsidiary, etc. held by a domestic corporation; the same applies hereinafter in this paragraph) that corresponds to the dividend business year prescribed in (a) of that item (referred to as the "dividend business year" in this paragraph) of that domestic corporation, or the amount of the portion of the taxed retained amount prescribed in Article 66-8, paragraph (1) of the Former Act (including an amount deemed to be the taxed retained amount prescribed in paragraph (1) of that Article pursuant to the provisions of paragraph (2) or (3) of that Article, and limited to the amount specified by Cabinet Order as the amount of the portion corresponding to the number of shares, etc. held indirectly in that specified foreign subsidiary, etc. held by that domestic corporation; the same applies hereinafter in this paragraph) that corresponds to each business year within the preceding two years prescribed in (b) of that item (referred to as "each business year within the preceding two years" in this paragraph) of that domestic corporation (excluding the amount equivalent to the amount of dividend of surplus, etc. prescribed in (b) of that item that is deducted pursuant to the provisions of (b) of that item), is deemed to be the amount listed in (a) or (b) of that item for the dividend business year or each business year within the preceding two years corresponding to the period of the business year or consolidated business year pertaining to the taxable retained amount or taxed retained amount of that domestic corporation, and the provisions of Article 66-8, paragraphs (8) through (11) of the New Act on Special Measures Concerning Taxation apply. In this case, the amount deemed to be the amount listed in (a) or (b) of that item is not to be included in the amount deemed to be the amount listed in the items of Article 66-8, paragraph (3) of the Act on Special Measures Concerning Taxation as amended by Article 5 of the 2009 Amendment Act pursuant to the provisions of Article 44, paragraph (4) of the Supplementary Provisions of the 2009 Amendment Act.
machine translation, not official
**第十項** 施行日から平成二十二年九月三十日までの間に合併が行われる場合における新租税特別措置法第六十六条の八第十三項の規定の適用については、同項の表第六項第一号の項中「合併等前十年内事業年度」とあるのは「合併前十年内事業年度」と、「合併等前二年内事業年度」とあるのは「合併前二年内事業年度」とする。
suppl-4221-6/art-90/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-90/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-90/par-10
With regard to the application of the provisions of Article 66-8, paragraph (13) of the New Act on Special Measures Concerning Taxation in the case where a merger is carried out during the period from the Effective Date to September 30, 2010, the phrase "business year within ten years before the merger, etc." in the row for paragraph (6), item (i) of the table in that paragraph is deemed to be replaced with "business year within ten years before the merger", and the phrase "business year within two years before the merger, etc." is deemed to be replaced with "business year within two years before the merger".
machine translation, not official
**第十一項** 施行日から平成二十二年九月三十日までの間に分割型分割が行われる場合における新租税特別措置法第六十六条の八第十三項の規定の適用については、同項の表第六項第二号の項中「分割等前十年内事業年度」とあるのは「分割前十年内事業年度」と、「分割等前二年内事業年度」とあるのは「分割前二年内事業年度」と、「直接保有の株式等の数」とあるのは「特定外国子会社等の直接保有の株式等の数」と、「間接保有の株式等の数」とあるのは「外国法人の間接保有の株式等の数」と、同表第七項の項中「分割等前十年内事業年度」とあるのは「分割前十年内事業年度又は分割等前十年内事業年度」と、「分割等前二年内事業年度」とあるのは「分割前二年内事業年度」とする。
suppl-4221-6/art-90/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-90/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-90/par-11
With regard to the application of the provisions of Article 66-8, paragraph (13) of the New Act on Special Measures Concerning Taxation in the case where a company split by split-off is carried out during the period from the Effective Date to September 30, 2010, in the row for paragraph (6), item (ii) of the table in that paragraph, the phrase "business year within ten years before the company split, etc." is deemed to be replaced with "business year within ten years before the company split", the phrase "business year within two years before the company split, etc." with "business year within two years before the company split", the phrase "number of shares, etc. held directly" with "number of shares, etc. held directly pertaining to the specified foreign subsidiary, etc.", and the phrase "number of shares, etc. held indirectly" with "number of shares, etc. held indirectly pertaining to the foreign corporation", and in the row for paragraph (7) of that table, the phrase "business year within ten years before the company split, etc." is deemed to be replaced with "business year within ten years before the company split or business year within ten years before the company split, etc.", and the phrase "business year within two years before the company split, etc." with "business year within two years before the company split".
machine translation, not official
**第十二項** 施行日から平成二十二年九月三十日までの間に分社型分割、現物出資又は事後設立が行われる場合における新租税特別措置法第六十六条の八第十三項の規定の適用については、同項の表第六項第二号の項中「第六項第二号」とあるのは、「第六項第三号」とする。
suppl-4221-6/art-90/par-12 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-90/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-90/par-12
With regard to the application of the provisions of Article 66-8, paragraph (13) of the New Act on Special Measures Concerning Taxation in the case where a company split by spin-off, capital contribution in kind or post-formation acquisition of assets is carried out during the period from the Effective Date to September 30, 2010, the phrase "paragraph (6), item (ii)" in the row for paragraph (6), item (ii) of the table in that paragraph is deemed to be replaced with "paragraph (6), item (iii)".
machine translation, not official
### 第九十一条（特殊関係株主等である内国法人に係る特定外国法人に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Corporations Relating to Domestic Corporations That Are Specially Related Shareholders, etc.
caption: machine translation, not official
suppl-4221-6/art-91 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-91 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-91
**第一項** 旧租税特別措置法第六十六条の九の二第三項に規定する特定外国法人の施行日前に開始した事業年度に係る同項に規定する適用対象金額の計算については、なお従前の例による。
suppl-4221-6/art-91/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-91/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-91/par-1
With regard to the calculation of the applicable amount prescribed in Article 66-9-2, paragraph (3) of the Former Act on Special Measures Concerning Taxation pertaining to business years of a specified foreign corporation prescribed in that paragraph that began before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 新租税特別措置法第六十六条の九の二第四項及び第五項の規定は、同条第四項に規定する特定外国法人の施行日以後に開始する事業年度に係る同項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額について適用する。
suppl-4221-6/art-91/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-91/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-91/par-2
The provisions of Article 66-9-2, paragraphs (4) and (5) of the New Act on Special Measures Concerning Taxation apply to the partially applicable amount prescribed in paragraph (4) of that Article pertaining to business years of a specified foreign corporation prescribed in that paragraph beginning on or after the Effective Date and to the partially taxable amount prescribed in that paragraph pertaining to that partially applicable amount.
machine translation, not official
**第三項** 新租税特別措置法第六十六条の九の三の規定は、同条第一項に規定する特定外国法人の施行日以後に開始する事業年度に係る同項に規定する課税対象金額又は同項に規定する部分課税対象金額に係る同項に規定する外国法人税の額について適用し、旧租税特別措置法第六十六条の九の三第一項に規定する特定外国法人の施行日前に開始した事業年度に係る同項に規定する課税対象金額に係る同項に規定する外国法人税の額については、なお従前の例による。
suppl-4221-6/art-91/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-91/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-91/par-3
The provisions of Article 66-9-3 of the New Act on Special Measures Concerning Taxation apply to the amount of foreign country's corporate tax prescribed in paragraph (1) of that Article pertaining to the taxable amount or the partially taxable amount prescribed in that paragraph pertaining to business years of a specified foreign corporation prescribed in that paragraph beginning on or after the Effective Date, and the provisions then in force continue to govern the amount of foreign country's corporate tax prescribed in Article 66-9-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to the taxable amount prescribed in that paragraph pertaining to business years of a specified foreign corporation prescribed in that paragraph that began before the Effective Date.
machine translation, not official
**第四項** 新租税特別措置法第六十六条の九の四（第三項及び第九項を除く。）の規定は、同条第一項に規定する特殊関係株主等である内国法人の施行日以後に開始する事業年度において外国法人から受ける同項に規定する剰余金の配当等の額がある場合について適用し、旧租税特別措置法第六十六条の九の四第二項に規定する特殊関係株主等である内国法人の施行日前に開始した事業年度において同項に規定する特定外国法人から受けた同条第一項に規定する剰余金の配当等の額がある場合については、なお従前の例による。
suppl-4221-6/art-91/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-91/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-91/par-4
The provisions of Article 66-9-4 of the New Act on Special Measures Concerning Taxation (excluding paragraphs (3) and (9)) apply where there is an amount of dividend of surplus, etc. prescribed in paragraph (1) of that Article that a domestic corporation that is a specially related shareholder, etc. prescribed in that paragraph receives from a foreign corporation in a business year beginning on or after the Effective Date, and the provisions then in force continue to govern cases where there is an amount of dividend of surplus, etc. prescribed in paragraph (1) of Article 66-9-4 of the Former Act on Special Measures Concerning Taxation that a domestic corporation that is a specially related shareholder, etc. prescribed in paragraph (2) of that Article received from a specified foreign corporation prescribed in that paragraph in a business year that began before the Effective Date.
machine translation, not official
**第五項** 新租税特別措置法第六十六条の九の四第三項及び第九項の規定は、内国法人が平成二十二年十月一日以後に取得（適格合併又は適格分割型分割による引継ぎを含む。）をする株式又は出資に係る同条第三項に規定する剰余金の配当等の額について適用する。
suppl-4221-6/art-91/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-91/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-91/par-5
The provisions of Article 66-9-4, paragraphs (3) and (9) of the New Act on Special Measures Concerning Taxation apply to the amount of dividend of surplus, etc. prescribed in paragraph (3) of that Article pertaining to shares or capital contributions that a domestic corporation acquires (including succession through a qualified merger or qualified company split by split-off) on or after October 1, 2010.
machine translation, not official
**第六項** 施行日から平成二十二年九月三十日までの間に分社型分割、現物出資又は事後設立が行われる場合における新租税特別措置法第六十六条の九の四第六項の規定の適用については、同項の表第六十六条の八第六項第二号の項中「第六十六条の八第六項第二号」とあるのは、「第六十六条の八第六項第二号及び第三号」とする。
suppl-4221-6/art-91/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-91/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-91/par-6
With regard to the application of the provisions of Article 66-9-4, paragraph (6) of the New Act on Special Measures Concerning Taxation in the case where a company split by spin-off, capital contribution in kind or post-formation acquisition of assets is carried out during the period from the Effective Date to September 30, 2010, the phrase "Article 66-8, paragraph (6), item (ii)" in the row for Article 66-8, paragraph (6), item (ii) of the table in that paragraph is deemed to be replaced with "Article 66-8, paragraph (6), items (ii) and (iii)".
machine translation, not official
**第七項** 旧法第六十六条の九の八第一項に規定する特定外国法人の平成二十一年四月一日前に開始した事業年度に係る同項に規定する課税対象留保金額（内国法人の有する当該特定外国法人の新租税特別措置法第六十六条の九の四第十項第二号イに規定する間接保有の株式等の数（以下この項において「間接保有の株式等の数」という。）に対応する部分の金額として政令で定める金額に限る。以下この項において同じ。）のうち当該内国法人の同号イに規定する配当事業年度（以下この項において「配当事業年度」という。）に対応する部分の金額又は旧法第六十六条の九の八第一項に規定する課税済留保金額（同条第二項又は同条第三項の規定により読み替えられた旧法第六十六条の八第三項の規定により旧法第六十六条の九の八第一項に規定する課税済留保金額とみなされたものを含むものとし、当該内国法人の有する当該特定外国法人の間接保有の株式等の数に対応する部分の金額として政令で定める金額に限る。以下この項において同じ。）のうち当該内国法人の同号ロに規定する前二年以内の各事業年度（以下この項において「前二年以内の各事業年度」という。）に対応する部分の金額（同号ロの規定により控除される同号ロに規定する剰余金の配当等の額に相当する金額を除く。）は、当該内国法人の課税対象留保金額又は課税済留保金額に係る事業年度又は連結事業年度の期間に対応する配当事業年度又は前二年以内の各事業年度の同号イ又はロに掲げる金額とみなして、新租税特別措置法第六十六条の九の四第七項から第十項までの規定を適用する。この場合において、同号イ又はロに掲げる金額とみなされる金額は、平成二十一年改正法附則第四十五条第四項の規定により平成二十一年改正法第五条の規定による改正後の租税特別措置法第六十六条の九の四第三項各号に掲げる金額とみなされる金額に含まれないものとする。
suppl-4221-6/art-91/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-91/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-91/par-7
The amount of the portion of the taxable retained amount prescribed in Article 66-9-8, paragraph (1) of the Former Act pertaining to business years of a specified foreign corporation prescribed in that paragraph that began before April 1, 2009 (limited to the amount specified by Cabinet Order as the amount of the portion corresponding to the number of shares, etc. held indirectly prescribed in Article 66-9-4, paragraph (10), item (ii), (a) of the New Act on Special Measures Concerning Taxation (referred to as the "number of shares, etc. held indirectly" in this paragraph) in that specified foreign corporation held by a domestic corporation; the same applies hereinafter in this paragraph) that corresponds to the dividend business year prescribed in (a) of that item (referred to as the "dividend business year" in this paragraph) of that domestic corporation, or the amount of the portion of the taxed retained amount prescribed in Article 66-9-8, paragraph (1) of the Former Act (including an amount deemed, pursuant to the provisions of Article 66-8, paragraph (3) of the Former Act as applied with the replacement of terms pursuant to paragraph (2) or (3) of Article 66-9-8 of the Former Act, to be the taxed retained amount prescribed in Article 66-9-8, paragraph (1) of the Former Act, and limited to the amount specified by Cabinet Order as the amount of the portion corresponding to the number of shares, etc. held indirectly in that specified foreign corporation held by that domestic corporation; the same applies hereinafter in this paragraph) that corresponds to each business year within the preceding two years prescribed in (b) of that item (referred to as "each business year within the preceding two years" in this paragraph) of that domestic corporation (excluding the amount equivalent to the amount of dividend of surplus, etc. prescribed in (b) of that item that is deducted pursuant to the provisions of (b) of that item), is deemed to be the amount listed in (a) or (b) of that item for the dividend business year or each business year within the preceding two years corresponding to the period of the business year or consolidated business year pertaining to the taxable retained amount or taxed retained amount of that domestic corporation, and the provisions of Article 66-9-4, paragraphs (7) through (10) of the New Act on Special Measures Concerning Taxation apply. In this case, the amount deemed to be the amount listed in (a) or (b) of that item is not to be included in the amount deemed to be the amount listed in the items of Article 66-9-4, paragraph (3) of the Act on Special Measures Concerning Taxation as amended by Article 5 of the 2009 Amendment Act pursuant to the provisions of Article 45, paragraph (4) of the Supplementary Provisions of the 2009 Amendment Act.
machine translation, not official
**第八項** 施行日から平成二十二年九月三十日までの間に合併が行われる場合における新租税特別措置法第六十六条の九の四第十二項の規定の適用については、同項の表第六十六条の八第六項第一号の項中「合併等前十年内事業年度」とあるのは「合併前十年内事業年度」と、「合併等前二年内事業年度」とあるのは「合併前二年内事業年度」とする。
suppl-4221-6/art-91/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-91/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-91/par-8
With regard to the application of the provisions of Article 66-9-4, paragraph (12) of the New Act on Special Measures Concerning Taxation in the case where a merger is carried out during the period from the Effective Date to September 30, 2010, the phrase "business year within ten years before the merger, etc." in the row for Article 66-8, paragraph (6), item (i) of the table in that paragraph is deemed to be replaced with "business year within ten years before the merger", and the phrase "business year within two years before the merger, etc." is deemed to be replaced with "business year within two years before the merger".
machine translation, not official
**第九項** 施行日から平成二十二年九月三十日までの間に分割型分割が行われる場合における新租税特別措置法第六十六条の九の四第十二項の規定の適用については、同項の表第六十六条の八第六項第二号の項中「分割等前十年内事業年度」とあるのは「分割前十年内事業年度」と、「分割等前二年内事業年度」とあるのは「分割前二年内事業年度」と、「直接保有の株式等の数」とあるのは「特定外国子会社等の直接保有の株式等の数」と、「間接保有の株式等の数」とあるのは「外国法人の間接保有の株式等の数」と、同表第六十六条の八第七項の項中「分割等前十年内事業年度」とあるのは「分割前十年内事業年度又は分割等前十年内事業年度」と、「分割等前二年内事業年度」とあるのは「分割前二年内事業年度」とする。
suppl-4221-6/art-91/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-91/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-91/par-9
With regard to the application of the provisions of Article 66-9-4, paragraph (12) of the New Act on Special Measures Concerning Taxation in the case where a company split by split-off is carried out during the period from the Effective Date to September 30, 2010, in the row for Article 66-8, paragraph (6), item (ii) of the table in that paragraph, the phrase "business year within ten years before the company split, etc." is deemed to be replaced with "business year within ten years before the company split", the phrase "business year within two years before the company split, etc." with "business year within two years before the company split", the phrase "number of shares, etc. held directly" with "number of shares, etc. held directly pertaining to the specified foreign subsidiary, etc.", and the phrase "number of shares, etc. held indirectly" with "number of shares, etc. held indirectly pertaining to the foreign corporation", and in the row for Article 66-8, paragraph (7) of that table, the phrase "business year within ten years before the company split, etc." is deemed to be replaced with "business year within ten years before the company split or business year within ten years before the company split, etc.", and the phrase "business year within two years before the company split, etc." with "business year within two years before the company split".
machine translation, not official
**第十項** 施行日から平成二十二年九月三十日までの間に分社型分割、現物出資又は事後設立が行われる場合における新租税特別措置法第六十六条の九の四第十二項の規定の適用については、同項の表第六十六条の八第六項第二号の項中「第六十六条の八第六項第二号」とあるのは、「第六十六条の八第六項第三号」とする。
suppl-4221-6/art-91/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-91/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-91/par-10
With regard to the application of the provisions of Article 66-9-4, paragraph (12) of the New Act on Special Measures Concerning Taxation in the case where a company split by spin-off, capital contribution in kind or post-formation acquisition of assets is carried out during the period from the Effective Date to September 30, 2010, the phrase "Article 66-8, paragraph (6), item (ii)" in the row for Article 66-8, paragraph (6), item (ii) of the table in that paragraph is deemed to be replaced with "Article 66-8, paragraph (6), item (iii)".
machine translation, not official
### 第九十二条（特定地域雇用会社に対する寄附金の損金算入の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inclusion in Deductible Expenses of Donations to Specified Regional Employment Companies
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suppl-4221-6/art-92 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-92 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-92
**第一項** 法人が施行日前にされた旧租税特別措置法第六十六条の十二第一項に規定する指定の有効期間内に支出する同項に規定する特定地域雇用会社に対する同項に規定する寄附金については、なお従前の例による。
suppl-4221-6/art-92/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-92/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-92/par-1
With regard to donations prescribed in Article 66-12, paragraph (1) of the Former Act on Special Measures Concerning Taxation to a specified regional employment company prescribed in that paragraph that a corporation makes within the period of validity of a designation prescribed in that paragraph that was made before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
### 第九十三条（中小企業者等以外の法人の欠損金の繰戻しによる還付の不適用に関する経過措置） — Transitional Measures Concerning Non-application of Refund by Carryback of Losses of Corporations Other Than Small and Medium Sized Enterprises, etc.
caption: machine translation, not official
suppl-4221-6/art-93 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-93 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-93
**第一項** 新租税特別措置法第六十六条の十三第一項（第一号に係る部分を除く。）の規定は、平成二十二年十月一日以後に解散が行われる場合における法人の事業年度分の法人税について適用し、同日前に解散が行われた場合における法人の清算中の事業年度に係る法人税については、なお従前の例による。
suppl-4221-6/art-93/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-93/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-93/par-1
The provisions of Article 66-13, paragraph (1) of the New Act on Special Measures Concerning Taxation (excluding the part concerning item (i)) apply to corporation tax of a corporation for business years in the case where a dissolution takes place on or after October 1, 2010, and the provisions then in force continue to govern corporation tax pertaining to business years during liquidation of a corporation in the case where a dissolution took place before that date.
machine translation, not official
### 第九十四条（転廃業助成金等に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation Concerning Business Closure or Conversion Subsidies, etc.
caption: machine translation, not official
suppl-4221-6/art-94 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-94 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-94
**第一項** 新租税特別措置法第六十七条の四の規定は、平成二十二年十月一日以後に分割又は現物分配が行われる場合における法人の事業年度分の法人税について適用し、同日前に分割又は事後設立が行われた場合における法人の事業年度分の法人税については、なお従前の例による。
suppl-4221-6/art-94/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-94/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-94/par-1
The provisions of Article 67-4 of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation for business years in the case where a company split or distribution in kind is carried out on or after October 1, 2010, and the provisions then in force continue to govern corporation tax of a corporation for business years in the case where a company split or post-formation acquisition of assets was carried out before that date.
machine translation, not official
### 第九十五条（特定株式投資信託の収益の分配に係る受取配当等の益金不算入等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Exclusion from Gross Profit, etc. of Dividends Received, etc. Pertaining to Distributions of Proceeds of Specified Stock Investment Trusts
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suppl-4221-6/art-95 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-95 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-95
**第一項** 新租税特別措置法第六十七条の六第一項の規定は、平成二十二年十月一日以後に解散する法人が支払を受ける同項に規定する特定株式投資信託の収益の分配について適用し、同日前に解散した法人が支払を受けた旧租税特別措置法第六十七条の六第一項に規定する特定株式投資信託の収益の分配については、なお従前の例による。
suppl-4221-6/art-95/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-95/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-95/par-1
The provisions of Article 67-6, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to distributions of proceeds of a specified stock investment trust prescribed in that paragraph received by a corporation that is dissolved on or after October 1, 2010, and the provisions then in force continue to govern distributions of proceeds of a specified stock investment trust prescribed in Article 67-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation received by a corporation that was dissolved before that date.
machine translation, not official
### 第九十六条（特定目的会社に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of Specific Purpose Companies
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suppl-4221-6/art-96 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-96 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-96
**第一項** 新租税特別措置法第六十七条の十四第一項第一号ロ（２）及びハ（同号ハに規定する基準特定出資に係る部分に限る。）の規定は、同項に規定する特定目的会社（以下この項において「特定目的会社」という。）の施行日以後に開始する事業年度（施行日前に設立された特定目的会社で平成二十七年三月三十一日までに資産の流動化に関する法律（平成十年法律第百五号）第四条第二項に規定する業務開始届出をしなかったもの（以下この項において「届出未済会社」という。）にあっては平成二十七年四月一日以後に終了する事業年度に限り、施行日前に設立された特定目的会社（届出未済会社を除く。）にあっては施行日以後最初に変更等届出（新租税特別措置法第六十七条の十四第一項第一号ハに規定する資産流動化計画に係る資産の流動化に関する法律第九条第一項の規定による同法第五条第一項第一号に掲げる事項の変更の届出又は同法第十条第一項の規定による届出をいう。以下この項において同じ。）をする日以後に終了する事業年度に限る。）分の法人税について適用し、特定目的会社の施行日前に開始した事業年度（届出未済会社にあっては施行日以後に開始し、かつ、同月一日前に終了した事業年度を含み、施行日前に設立された特定目的会社（届出未済会社を除く。）にあっては施行日以後に開始し、かつ、施行日以後最初に変更等届出をする日前に終了した事業年度を含む。）分の法人税については、なお従前の例による。この場合において、届出未済会社の最初に変更等届出をする日前に終了する事業年度に係る新租税特別措置法第六十七条の十四第一項第一号ロ（２）の規定の適用については、同号ロ（２）中「保有されることが見込まれている」とあるのは、「引き受けられた」とする。
suppl-4221-6/art-96/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-96/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-96/par-1
The provisions of Article 67-14, paragraph (1), item (i), (b), 2. and (c) (limited to the part concerning base specified equity prescribed in (c) of that item) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a specific purpose company prescribed in that paragraph (referred to as a "specific purpose company" in this paragraph) for business years beginning on or after the Effective Date (for a specific purpose company established before the Effective Date that did not file the notification of commencement of business prescribed in Article 4, paragraph (2) of the Act on the Securitization of Assets (Act No. 105 of 1998) by March 31, 2015 (referred to as a "company yet to file its notification" in this paragraph), limited to business years ending on or after April 1, 2015, and for a specific purpose company established before the Effective Date (excluding a company yet to file its notification), limited to business years ending on or after the day on which it first files a notification of change, etc. (meaning a notification of a change in the matters listed in Article 5, paragraph (1), item (i) of the Act on the Securitization of Assets under the provisions of Article 9, paragraph (1) of that Act, or a notification under the provisions of Article 10, paragraph (1) of that Act, pertaining to the asset securitization plan prescribed in Article 67-14, paragraph (1), item (i), (c) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) on or after the Effective Date), and the provisions then in force continue to govern corporation tax of a specific purpose company for business years that began before the Effective Date (including, for a company yet to file its notification, business years that began on or after the Effective Date and ended before April 1, 2015, and, for a specific purpose company established before the Effective Date (excluding a company yet to file its notification), business years that began on or after the Effective Date and ended before the day on which it first files a notification of change, etc. on or after the Effective Date). In this case, with regard to the application of the provisions of Article 67-14, paragraph (1), item (i), (b), 2. of the New Act on Special Measures Concerning Taxation to business years of a company yet to file its notification ending before the day on which it first files a notification of change, etc., the phrase "expected to be held" in (b), 2. of that item is deemed to be replaced with "subscribed for".
machine translation, not official
**第二項** 新租税特別措置法第六十七条の十四第一項第一号ハ（同号ハに規定する基準特定出資に係る部分を除く。）の規定は、同項に規定する特定目的会社の施行日以後に終了する事業年度分の法人税について適用し、旧租税特別措置法第六十七条の十四第一項に規定する特定目的会社の施行日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-4221-6/art-96/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-96/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-96/par-2
The provisions of Article 67-14, paragraph (1), item (i), (c) of the New Act on Special Measures Concerning Taxation (excluding the part concerning base specified equity prescribed in (c) of that item) apply to corporation tax of a specific purpose company prescribed in that paragraph for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a specific purpose company prescribed in Article 67-14, paragraph (1) of the Former Act on Special Measures Concerning Taxation for business years that ended before the Effective Date.
machine translation, not official
**第三項** 新租税特別措置法第六十七条の十四第六項の規定は、平成二十二年十月一日以後に解散する法人が支払を受ける同項に規定する利益の配当の額について適用し、同日前に解散した法人が支払を受けた旧租税特別措置法第六十七条の十四第六項に規定する利益の配当の額については、なお従前の例による。
suppl-4221-6/art-96/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-96/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-96/par-3
The provisions of Article 67-14, paragraph (6) of the New Act on Special Measures Concerning Taxation apply to the amount of dividends of profits prescribed in that paragraph received by a corporation that is dissolved on or after October 1, 2010, and the provisions then in force continue to govern the amount of dividends of profits prescribed in Article 67-14, paragraph (6) of the Former Act on Special Measures Concerning Taxation received by a corporation that was dissolved before that date.
machine translation, not official
### 第九十七条（投資法人に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of Investment Corporations
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suppl-4221-6/art-97 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-97 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-97
**第一項** 新租税特別措置法第六十七条の十五第七項の規定は、平成二十二年十月一日以後に解散する法人が支払を受ける同項に規定する配当等の額について適用し、同日前に解散した法人が支払を受けた旧租税特別措置法第六十七条の十五第七項に規定する配当等の額については、なお従前の例による。
suppl-4221-6/art-97/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-97/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-97/par-1
The provisions of Article 67-15, paragraph (7) of the New Act on Special Measures Concerning Taxation apply to the amount of dividends and similar income prescribed in that paragraph received by a corporation that is dissolved on or after October 1, 2010, and the provisions then in force continue to govern the amount of dividends and similar income prescribed in Article 67-15, paragraph (7) of the Former Act on Special Measures Concerning Taxation received by a corporation that was dissolved before that date.
machine translation, not official
### 第九十八条（振替国債の利子等の非課税等に関する経過措置） — Transitional Measures Concerning Tax Exemption, etc. for Interest and Similar Income from Book-Entry Government Bonds
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suppl-4221-6/art-98 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-98 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-98
**第一項** 新租税特別措置法第六十七条の十七第一項の規定は、同項に規定する振替国債（第五項において「振替国債」という。）又は同条第一項に規定する振替地方債（第五項において「振替地方債」という。）につき支払を受ける利子でその計算期間の初日が平成二十二年六月一日以後であるもの及び施行日以後に取得する当該振替国債又は振替地方債につき支払を受ける同条第一項に規定する償還差益について適用し、旧租税特別措置法第六十七条の十七第一項に規定する振替国債又は振替地方債につき支払を受ける利子でその計算期間の初日が平成二十二年六月一日前であるもの及び施行日前に取得した当該振替国債又は振替地方債につき支払を受ける当該償還差益については、なお従前の例による。
suppl-4221-6/art-98/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-98/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-98/par-1
The provisions of Article 67-17, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to interest received on book-entry government bonds prescribed in that paragraph (referred to as "book-entry government bonds" in paragraph (5)) or book-entry municipal bonds prescribed in paragraph (1) of that Article (referred to as "book-entry municipal bonds" in paragraph (5)) for which the first day of the calculation period falls on or after June 1, 2010, and to profit from redemption prescribed in paragraph (1) of that Article received on those book-entry government bonds or book-entry municipal bonds acquired on or after the Effective Date, and the provisions then in force continue to govern interest received on book-entry government bonds or book-entry municipal bonds prescribed in Article 67-17, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which the first day of the calculation period falls before June 1, 2010, and that profit from redemption received on those book-entry government bonds or book-entry municipal bonds acquired before the Effective Date.
machine translation, not official
**第二項** 新租税特別措置法第六十七条の十七第二項の規定は、同項に規定する特定振替社債等（以下この項及び第五項において「特定振替社債等」という。）につき支払を受ける利子でその計算期間の初日が平成二十二年六月一日以後であるもの及び同日以後に取得する特定振替社債等につき支払を受ける同条第二項に規定する償還差益について適用する。
suppl-4221-6/art-98/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-98/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-98/par-2
The provisions of Article 67-17, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to interest received on specified book-entry corporate bonds, etc. prescribed in that paragraph (referred to as "specified book-entry corporate bonds, etc." in this paragraph and paragraph (5)) for which the first day of the calculation period falls on or after June 1, 2010, and to profit from redemption prescribed in paragraph (2) of that Article received on specified book-entry corporate bonds, etc. acquired on or after that date.
machine translation, not official
**第三項** 新租税特別措置法第六十七条の十七第三項の規定は、施行日以後に発行される同項に規定する民間国外債（第五項において「民間国外債」という。）につき支払を受ける利子及び同条第三項に規定する発行差金について適用し、施行日前に発行された旧租税特別措置法第六十七条の十七第二項に規定する民間国外債につき支払を受ける利子及び同項に規定する発行差金については、なお従前の例による。
suppl-4221-6/art-98/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-98/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-98/par-3
The provisions of Article 67-17, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to interest and the issue discount prescribed in paragraph (3) of that Article received on private foreign bonds prescribed in that paragraph (referred to as "private foreign bonds" in paragraph (5)) issued on or after the Effective Date, and the provisions then in force continue to govern interest and the issue discount prescribed in Article 67-17, paragraph (2) of the Former Act on Special Measures Concerning Taxation received on private foreign bonds prescribed in that paragraph issued before the Effective Date.
machine translation, not official
**第四項** 新租税特別措置法第六十七条の十七第六項の規定は、平成二十二年六月一日以後に発行される同項に規定する特定短期公社債（次項において「特定短期公社債」という。）につき支払を受ける同条第六項に規定する償還差益について適用し、同日前に発行された旧租税特別措置法第六十七条の十七第五項に規定する特定短期国債につき支払を受ける同項に規定する償還差益については、なお従前の例による。
suppl-4221-6/art-98/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-98/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-98/par-4
The provisions of Article 67-17, paragraph (6) of the New Act on Special Measures Concerning Taxation apply to profit from redemption prescribed in paragraph (6) of that Article received on specified short-term public and corporate bonds prescribed in that paragraph (referred to as "specified short-term public and corporate bonds" in the following paragraph) issued on or after June 1, 2010, and the provisions then in force continue to govern profit from redemption prescribed in Article 67-17, paragraph (5) of the Former Act on Special Measures Concerning Taxation received on specified short-term government bonds prescribed in that paragraph issued before that date.
machine translation, not official
**第五項** 新租税特別措置法第六十七条の十七第八項及び第九項の規定は、振替国債又は振替地方債につき支払を受ける利子でその計算期間の初日が平成二十二年六月一日以後であるもの並びに施行日以後に取得する振替国債又は振替地方債につき支払を受ける同条第一項に規定する償還差益及びその償還（買入消却を含む。以下この項において同じ。）により生ずる損失の額、特定振替社債等につき支払を受ける利子でその計算期間の初日が平成二十二年六月一日以後であるもの並びに同日以後に取得する特定振替社債等につき支払を受ける同条第二項に規定する償還差益及びその償還により生ずる損失の額、施行日以後に発行される民間国外債につき支払を受ける利子及び同条第三項に規定する発行差金並びにその償還により生ずる同条第八項に規定する損失の額並びに平成二十二年六月一日以後に発行される特定短期公社債につき支払を受ける同条第六項に規定する償還差益及びその償還により生ずる損失の額について適用する。
suppl-4221-6/art-98/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-98/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-98/par-5
The provisions of Article 67-17, paragraphs (8) and (9) of the New Act on Special Measures Concerning Taxation apply to interest received on book-entry government bonds or book-entry municipal bonds for which the first day of the calculation period falls on or after June 1, 2010, and profit from redemption prescribed in paragraph (1) of that Article received on book-entry government bonds or book-entry municipal bonds acquired on or after the Effective Date and the amount of loss arising from their redemption (including retirement by purchase; the same applies hereinafter in this paragraph), interest received on specified book-entry corporate bonds, etc. for which the first day of the calculation period falls on or after June 1, 2010, and profit from redemption prescribed in paragraph (2) of that Article received on specified book-entry corporate bonds, etc. acquired on or after that date and the amount of loss arising from their redemption, interest and the issue discount prescribed in paragraph (3) of that Article received on private foreign bonds issued on or after the Effective Date and the amount of loss prescribed in paragraph (8) of that Article arising from their redemption, and profit from redemption prescribed in paragraph (6) of that Article received on specified short-term public and corporate bonds issued on or after June 1, 2010 and the amount of loss arising from their redemption.
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### 第九十九条（適格合併等の範囲等に関する特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Scope, etc. of Qualified Mergers, etc.
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suppl-4221-6/art-99 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-99 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-99
**第一項** 新租税特別措置法第六十八条の二の三の規定は、平成二十二年十月一日以後に合併、分割又は株式交換が行われる場合における内国法人の事業年度分の法人税について適用し、同日前に合併、分割又は株式交換が行われた場合における内国法人の事業年度分の法人税については、なお従前の例による。
suppl-4221-6/art-99/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-99/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-99/par-1
The provisions of Article 68-2-3 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a domestic corporation in the case where a merger, company split or share exchange is carried out on or after October 1, 2010, and the provisions then in force continue to govern corporation tax for business years of a domestic corporation in the case where a merger, company split or share exchange was carried out before that date.
machine translation, not official
### 第百条（特定の合併等が行われた場合の株主等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of the Shareholders in the Event of a Specified Merger
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suppl-4221-6/art-100 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-100 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-100
**第一項** 新租税特別措置法第六十八条の三の規定は、平成二十二年十月一日以後に合併、分割又は株式交換が行われる場合における法人の事業年度分の法人税について適用し、同日前に合併、分割又は株式交換が行われた場合における法人の事業年度分の法人税については、なお従前の例による。
suppl-4221-6/art-100/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-100/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-100/par-1
The provisions of Article 68-3 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation in the case where a merger, company split or share exchange is carried out on or after October 1, 2010, and the provisions then in force continue to govern corporation tax for business years of a corporation in the case where a merger, company split or share exchange was carried out before that date.
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### 第百一条（特定目的信託に係る受託法人の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of the Trust Corporation of a Specified-Purpose Trust
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suppl-4221-6/art-101 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-101 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-101
**第一項** 新租税特別措置法第六十八条の三の二第六項の規定は、平成二十二年十月一日以後に解散する法人が支払を受ける同項に規定する特定目的信託の利益の分配の額について適用し、同日前に解散した法人が支払を受けた旧租税特別措置法第六十八条の三の二第六項に規定する特定目的信託の利益の分配の額については、なお従前の例による。
suppl-4221-6/art-101/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-101/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-101/par-1
The provisions of Article 68-3-2, paragraph (6) of the New Act on Special Measures Concerning Taxation apply to the amount of distribution of profit from a specified-purpose trust prescribed in that paragraph which is received by a corporation that dissolves on or after October 1, 2010, and the provisions then in force continue to govern the amount of distribution of profit from a specified-purpose trust prescribed in Article 68-3-2, paragraph (6) of the Former Act on Special Measures Concerning Taxation which was received by a corporation that dissolved before that date.
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### 第百二条（特定投資信託に係る受託法人の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of the Trust Corporation of a Specified Investment Trust
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suppl-4221-6/art-102 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-102 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-102
**第一項** 新租税特別措置法第六十八条の三の三第六項の規定は、平成二十二年十月一日以後に解散する法人が支払を受ける同項に規定する特定投資信託の収益の分配の額について適用し、同日前に解散した法人が支払を受けた旧租税特別措置法第六十八条の三の三第六項に規定する特定投資信託の収益の分配の額については、なお従前の例による。
suppl-4221-6/art-102/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-102/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-102/par-1
The provisions of Article 68-3-3, paragraph (6) of the New Act on Special Measures Concerning Taxation apply to the amount of distribution of proceeds from a specified investment trust prescribed in that paragraph which is received by a corporation that dissolves on or after October 1, 2010, and the provisions then in force continue to govern the amount of distribution of proceeds from a specified investment trust prescribed in Article 68-3-3, paragraph (6) of the Former Act on Special Measures Concerning Taxation which was received by a corporation that dissolved before that date.
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### 第百三条（株式等を分割法人と分割法人の株主等とに交付する分割の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Company Splits Delivering Shares, etc. to the Splitting Corporation and Its Shareholders, etc.
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suppl-4221-6/art-103 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-103 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-103
**第一項** 平成二十二年十月一日前に旧租税特別措置法第六十八条の三の四第一項に規定する分割が行われた場合における法人の事業年度分の法人税については、なお従前の例による。
suppl-4221-6/art-103/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-103/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-103/par-1
With regard to corporation tax for business years of a corporation in the case where a company split prescribed in Article 68-3-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation was carried out before October 1, 2010, the provisions then in force continue to govern.
machine translation, not official
### 第百四条（連結法人が試験研究を行った場合の法人税額の特別控除等に関する経過措置） — Transitional Measures Concerning Special Corporation Tax Credit, etc. Where a Consolidated Corporation Conducts Experimental Research
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suppl-4221-6/art-104 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-104 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-104
**第一項** 新租税特別措置法第六十八条の九及び第六十八条の九の二の規定は、平成二十二年十月一日以後に現物分配が行われる場合又は同日以後に解散若しくは破産手続開始の決定が行われる場合における連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の連結事業年度分の法人税について適用し、同日前に分割型分割若しくは事後設立が行われた場合又は同日前に解散が行われた場合における連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の連結事業年度分の法人税については、なお従前の例による。
suppl-4221-6/art-104/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-104/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-104/par-1
The provisions of Articles 68-9 and 68-9-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a distribution in kind is carried out on or after October 1, 2010 or where a dissolution or an order commencing bankruptcy proceedings takes place on or after that date, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a company split by split-off or a post-formation acquisition of assets was carried out before that date or where a dissolution took place before that date.
machine translation, not official
### 第百五条（連結法人がエネルギー需給構造改革推進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Consolidated Corporation Acquires Equipment, etc. for Promoting Reform of the Energy Supply and Demand Structure
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suppl-4221-6/art-105 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-105 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-105
**第一項** 新租税特別措置法第六十八条の十（第一項第二号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第九号に定める日以後に取得又は製作若しくは建設をする同項に規定するエネルギー需給構造改革推進設備等について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が同日前に取得又は製作若しくは建設をした旧租税特別措置法第六十八条の十第一項に規定するエネルギー需給構造改革推進設備等については、なお従前の例による。
suppl-4221-6/art-105/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-105/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-105/par-1
The provisions of Article 68-10 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (ii)) apply to equipment, etc. for promoting reform of the energy supply and demand structure prescribed in that paragraph which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires, or manufactures or constructs, on or after the date specified in Article 1, item (ix) of the Supplementary Provisions, and the provisions then in force continue to govern equipment, etc. for promoting reform of the energy supply and demand structure prescribed in Article 68-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired, or manufactured or constructed, before that date.
machine translation, not official
**第二項** 新租税特別措置法第六十八条の十第九項の規定は、平成二十二年十月一日以後に解散が行われる場合における連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の連結事業年度分の法人税について適用し、同日前に解散が行われた場合における連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の連結事業年度分の法人税については、なお従前の例による。
suppl-4221-6/art-105/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-105/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-105/par-2
The provisions of Article 68-10, paragraph (9) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a dissolution takes place on or after October 1, 2010, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a dissolution took place before that date.
machine translation, not official
### 第百六条（中小連結法人が機械等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Small or Medium-Sized Consolidated Corporation Acquires Machinery, etc.
caption: machine translation, not official
suppl-4221-6/art-106 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-106 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-106
**第一項** 新租税特別措置法第六十八条の十一第七項の規定は、平成二十二年十月一日以後に解散が行われる場合における連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の連結事業年度分の法人税について適用し、同日前に解散が行われた場合における連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の連結事業年度分の法人税については、なお従前の例による。
suppl-4221-6/art-106/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-106/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-106/par-1
The provisions of Article 68-11, paragraph (7) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a dissolution takes place on or after October 1, 2010, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a dissolution took place before that date.
machine translation, not official
### 第百七条（連結法人が事業基盤強化設備を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Consolidated Corporation Acquires Business Base Strengthening Equipment, etc.
caption: machine translation, not official
suppl-4221-6/art-107 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-107 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-107
**第一項** 新租税特別措置法第六十八条の十二（第一項第四号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得又は製作をする同号に定める機械及び装置並びに器具及び備品について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は製作をした旧租税特別措置法第六十八条の十二第一項第四号に定める機械及び装置並びに器具及び備品については、なお従前の例による。
suppl-4221-6/art-107/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-107/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-107/par-1
The provisions of Article 68-12 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (iv)) apply to machinery and equipment and tools, furniture and fixtures specified in that item which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern machinery and equipment and tools, furniture and fixtures specified in Article 68-12, paragraph (1), item (iv) of the Former Act on Special Measures Concerning Taxation which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or manufactured before the Effective Date.
machine translation, not official
**第二項** 新租税特別措置法第六十八条の十二（第一項第五号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得又は製作をする同号に定める減価償却資産について適用する。
suppl-4221-6/art-107/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-107/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-107/par-2
The provisions of Article 68-12 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (v)) apply to depreciable assets specified in that item which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or manufactures on or after the Effective Date.
machine translation, not official
**第三項** 新租税特別措置法第六十八条の十二第九項の規定は、平成二十二年十月一日以後に解散が行われる場合における連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の連結事業年度分の法人税について適用し、同日前に解散が行われた場合における連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の連結事業年度分の法人税については、なお従前の例による。
suppl-4221-6/art-107/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-107/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-107/par-3
The provisions of Article 68-12, paragraph (9) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a dissolution takes place on or after October 1, 2010, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a dissolution took place before that date.
machine translation, not official
### 第百八条（連結法人が沖縄の特定地域において工業用機械等を取得した場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Corporation Tax Credit Where a Consolidated Corporation Acquires Industrial Machinery, etc. in a Specified Area of Okinawa
caption: machine translation, not official
suppl-4221-6/art-108 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-108 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-108
**第一項** 新租税特別措置法第六十八条の十三第五項の規定は、平成二十二年十月一日以後に解散が行われる場合における連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の連結事業年度分の法人税について適用し、同日前に解散が行われた場合における連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の連結事業年度分の法人税については、なお従前の例による。
suppl-4221-6/art-108/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-108/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-108/par-1
The provisions of Article 68-13, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a dissolution takes place on or after October 1, 2010, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a dissolution took place before that date.
machine translation, not official
### 第百九条（沖縄の特定中小連結法人が経営革新設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Specified Small or Medium-Sized Consolidated Corporation in Okinawa Acquires Business Innovation Equipment, etc.
caption: machine translation, not official
suppl-4221-6/art-109 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-109 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-109
**第一項** 新租税特別措置法第六十八条の十四第七項の規定は、平成二十二年十月一日以後に解散が行われる場合における連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の連結事業年度分の法人税について適用し、同日前に解散が行われた場合における連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の連結事業年度分の法人税については、なお従前の例による。
suppl-4221-6/art-109/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-109/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-109/par-1
The provisions of Article 68-14, paragraph (7) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a dissolution takes place on or after October 1, 2010, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a dissolution took place before that date.
machine translation, not official
### 第百十条（連結法人が情報基盤強化設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Consolidated Corporation Acquires Information Infrastructure Enhancement Equipment, etc.
caption: machine translation, not official
suppl-4221-6/art-110 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-110 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-110
**第一項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は製作をした旧租税特別措置法第六十八条の十五第一項に規定する情報基盤強化設備等を同項に規定する連結親法人又はその連結子法人の営む事業の用に供した場合における法人税については、同条の規定は、なおその効力を有する。この場合において、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第三項 控除される金額がある場合には、当該金額を控除した残額 控除される金額がある場合には当該金額を控除した残額とし、所得税法等の一部を改正する法律（平成二十二年法律第六号。次項において「平成二十二年改正法」という。）第十八条の規定による改正後の租税特別措置法（以下この項及び第五項において「新租税特別措置法」という。）第六十八条の十二第二項（同条第一項第五号に係る部分に限る。）の規定により当該連結事業年度の連結所得に対する調整前連結税額から控除される金額がある場合には同条第二項の規定による同項に規定する税額控除限度額に当該連結事業年度においてその事業の用に供した同条第一項に規定する情報基盤強化設備等の取得価額の合計額が当該連結事業年度においてその事業の用に供した同条第三項に規定する適用対象事業基盤強化設備等の取得価額の合計額のうちに占める割合を乗じて計算した金額を控除した残額とする。
帰せられる金額がある場合には、当該金額を控除した残額 帰せられる金額がある場合には当該金額を控除した残額とし、新租税特別措置法第六十八条の十二第二項（同条第一項第五号に係る部分に限る。）の規定により当該連結事業年度の連結所得に対する調整前連結税額から控除される金額として同条第二項の規定による同項に規定する税額控除限度額に当該連結事業年度においてその事業の用に供した同条第一項に規定する情報基盤強化設備等の取得価額の合計額が当該連結事業年度においてその事業の用に供した同条第三項に規定する適用対象事業基盤強化設備等の取得価額の合計額のうちに占める割合を乗じて計算した金額のうち当該連結親法人又はその連結子法人に帰せられる金額がある場合には当該金額を控除した残額とする。
第四項 第四十二条の十一第二項 平成二十二年改正法附則第七十七条の規定によりなおその効力を有するものとされる平成二十二年改正法第十八条の規定による改正前の租税特別措置法（第十項において「旧効力措置法」という。）第四十二条の十一第二項
第五項 第六十八条の九第十一項（第六十八条の九の二第七項 新租税特別措置法第六十八条の九第十一項（新租税特別措置法第六十八条の九の二第七項
第六十八条の十第五項 新租税特別措置法第六十八条の十第五項
前条第五項 第六十八条の十四第五項
第十項 第四十二条の十一第二項 旧効力措置法第四十二条の十一第二項
同法第二条第三十一号 法人税法第二条第三十一号
第四十二条の十一第三項 旧効力措置法第四十二条の十一第三項
第十一項 又は租税特別措置法第六十八条の十五第二項 又は所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第百十条の規定によりなおその効力を有するものとされる同法第十八条の規定による改正前の租税特別措置法（以下「旧効力連結措置法」という。）第六十八条の十五第二項
並びに租税特別措置法第六十八条の十五第二項 並びに旧効力連結措置法第六十八条の十五第二項
第十二項 「租税特別措置法第六十八条の十五第五項（ 「所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第百十条の規定によりなおその効力を有するものとされる同法第十八条の規定による改正前の租税特別措置法（以下「旧効力連結措置法」という。）第六十八条の十五第五項（
租税特別措置法第六十八条の十五第五項」 旧効力連結措置法第六十八条の十五第五項」
及び租税特別措置法第六十八条の十五第五項 及び旧効力連結措置法第六十八条の十五第五項
suppl-4221-6/art-110/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-110/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-110/par-1
With regard to corporation tax in the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation has used information infrastructure enhancement equipment, etc. prescribed in Article 68-15, paragraph (1) of the Former Act on Special Measures Concerning Taxation, which it acquired or manufactured before the Effective Date, for the business conducted by the consolidated parent corporation or its consolidated subsidiary corporation prescribed in that paragraph, the provisions of that Article remain in force. In this case, the phrases listed in the middle column of the following table in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the phrases listed in the right-hand column of that table.
Paragraph (3) if there is an amount to be deducted, the remaining amount after deducting that amount if there is an amount to be deducted, the remaining amount after deducting that amount, and if there is an amount to be deducted from the consolidated tax before adjustment on consolidated income for that consolidated business year pursuant to the provisions of Article 68-12, paragraph (2) (limited to the part concerning paragraph (1), item (v) of that Article) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010; referred to as the "2010 Amendment Act" in the following paragraph) (hereinafter referred to as the "New Act on Special Measures Concerning Taxation" in this paragraph and paragraph (5)), the remaining amount after deducting the amount calculated by multiplying the maximum tax credit prescribed in paragraph (2) of that Article under the provisions of that paragraph by the ratio of the total acquisition cost of the information infrastructure enhancement equipment, etc. prescribed in paragraph (1) of that Article used for its business in that consolidated business year to the total acquisition cost of the eligible business base strengthening equipment, etc. prescribed in paragraph (3) of that Article used for its business in that consolidated business year.
if there is an amount attributable to it, the remaining amount after deducting that amount if there is an amount attributable to it, the remaining amount after deducting that amount, and if there is, as the amount to be deducted from the consolidated tax before adjustment on consolidated income for that consolidated business year pursuant to the provisions of Article 68-12, paragraph (2) (limited to the part concerning paragraph (1), item (v) of that Article) of the New Act on Special Measures Concerning Taxation, an amount attributable to that consolidated parent corporation or its consolidated subsidiary corporation out of the amount calculated by multiplying the maximum tax credit prescribed in paragraph (2) of that Article under the provisions of that paragraph by the ratio of the total acquisition cost of the information infrastructure enhancement equipment, etc. prescribed in paragraph (1) of that Article used for its business in that consolidated business year to the total acquisition cost of the eligible business base strengthening equipment, etc. prescribed in paragraph (3) of that Article used for its business in that consolidated business year, the remaining amount after deducting that amount.
Paragraph (4) Article 42-11, paragraph (2) Article 42-11, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 18 of the 2010 Amendment Act, which remains in force pursuant to the provisions of Article 77 of the Supplementary Provisions of the 2010 Amendment Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in paragraph (10))
Paragraph (5) Article 68-9, paragraph (11) (Article 68-9-2, paragraph (7) Article 68-9, paragraph (11) of the New Act on Special Measures Concerning Taxation (Article 68-9-2, paragraph (7) of the New Act on Special Measures Concerning Taxation
Article 68-10, paragraph (5) Article 68-10, paragraph (5) of the New Act on Special Measures Concerning Taxation
paragraph (5) of the preceding Article Article 68-14, paragraph (5)
Paragraph (10) Article 42-11, paragraph (2) Article 42-11, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 2, item (xxxi) of that Act Article 2, item (xxxi) of the Corporation Tax Act
Article 42-11, paragraph (3) Article 42-11, paragraph (3) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (11) or Article 68-15, paragraph (2) of the Act on Special Measures Concerning Taxation or Article 68-15, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), which remains in force pursuant to the provisions of Article 110 of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations")
and Article 68-15, paragraph (2) of the Act on Special Measures Concerning Taxation and Article 68-15, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
Paragraph (12) "Article 68-15, paragraph (5) of the Act on Special Measures Concerning Taxation ( "Article 68-15, paragraph (5) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), which remains in force pursuant to the provisions of Article 110 of the Supplementary Provisions of that Act (hereinafter referred to as the 'Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations') (
Article 68-15, paragraph (5) of the Act on Special Measures Concerning Taxation" Article 68-15, paragraph (5) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations"
and Article 68-15, paragraph (5) of the Act on Special Measures Concerning Taxation and Article 68-15, paragraph (5) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
machine translation, not official
### 第百十一条（連結法人の法人税の額から控除される特別控除額の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Special Credit Amount to Be Deducted from the Amount of Corporation Tax of Consolidated Corporations
caption: machine translation, not official
suppl-4221-6/art-111 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-111 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-111
**第一項** 前条の規定の適用がある場合における新租税特別措置法第六十八条の十五の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第一項 次の各号に掲げる規定 次の各号に掲げる規定（所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第百十条の規定によりなおその効力を有するものとされる同法第十八条の規定による改正前の租税特別措置法（以下この条において「旧効力措置法」という。）第六十八条の十五第二項又は第三項の規定を含む。以下この条において同じ。）
当該各号に定める金額を 当該各号に定める金額（旧効力措置法第六十八条の十五第二項又は第三項の規定にあつては、それぞれ同条第二項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額の合計額又は同条第三項に規定する繰越税額控除限度超過額のうち同項の規定による控除をしても控除しきれない金額を控除した金額の合計額とする。第三号及び第四項を除き、以下この条において同じ。）を
第二項 又は前条第三項 、前条第三項又は旧効力措置法第六十八条の十五第三項
第三項 若しくは前条第四項 、前条第四項若しくは旧効力措置法第六十八条の十五第四項
suppl-4221-6/art-111/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-111/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-111/par-1
With regard to the application of the provisions of Article 68-15 of the New Act on Special Measures Concerning Taxation in the case where the provisions of the preceding Article apply, the phrases listed in the middle column of the following table in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the phrases listed in the right-hand column of that table.
Paragraph (1) the provisions listed in the following items the provisions listed in the following items (including the provisions of Article 68-15, paragraph (2) or (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), which remain in force pursuant to the provisions of Article 110 of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article); the same applies hereinafter in this Article)
the amount specified in each of those items the amount specified in each of those items (for the provisions of Article 68-15, paragraph (2) or (3) of the Former Act on Special Measures Concerning Taxation Kept in Force, the total of the amounts obtained by deducting, from the maximum tax credit prescribed in paragraph (2) of that Article, the amount that cannot be fully deducted even through the deduction under the provisions of that paragraph, or the total of the amounts obtained by deducting, from the carried-over excess of the tax credit limit prescribed in paragraph (3) of that Article, the amount that cannot be fully deducted even through the deduction under the provisions of that paragraph, respectively; the same applies hereinafter in this Article, except in item (iii) and paragraph (4))
Paragraph (2) or paragraph (3) of the preceding Article , paragraph (3) of the preceding Article or Article 68-15, paragraph (3) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (3) or paragraph (4) of the preceding Article , paragraph (4) of the preceding Article or Article 68-15, paragraph (4) of the Former Act on Special Measures Concerning Taxation Kept in Force
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### 第百十二条（連結法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Consolidated Corporations
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suppl-4221-6/art-112 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-112 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-112
**第一項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をした旧租税特別措置法第六十八条の十九第一項の表の第二号の第三欄に掲げる減価償却資産については、なお従前の例による。
suppl-4221-6/art-112/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-112/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-112/par-1
The provisions then in force continue to govern depreciable assets listed in the third column of item (ii) of the table in Article 68-19, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) before the Effective Date.
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**第二項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第六十八条の二十三第一項に規定する特定電気通信設備等については、なお従前の例による。
suppl-4221-6/art-112/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-112/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-112/par-2
The provisions then in force continue to govern specified telecommunications equipment, etc. prescribed in Article 68-23, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.
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**第三項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第六十八条の二十五第一項に規定する資源再生化設備等については、なお従前の例による。
suppl-4221-6/art-112/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-112/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-112/par-3
The provisions then in force continue to govern resource recycling equipment, etc. prescribed in Article 68-25, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.
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**第四項** 新租税特別措置法第六十八条の三十一第三項第三号の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の平成二十二年七月一日以後に終了する連結事業年度分の法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の同日前に終了した連結事業年度分の法人税については、なお従前の例による。
suppl-4221-6/art-112/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-112/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-112/par-4
The provisions of Article 68-31, paragraph (3), item (iii) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation ending on or after July 1, 2010, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that ended before that date.
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**第五項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は新築をした旧租税特別措置法第六十八条の三十四第一項に規定する中心市街地優良賃貸住宅については、同条（同項に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同条第二項中「第四十七条第一項」とあるのは、「所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第七十九条第五項の規定によりなおその効力を有するものとされる同法第十八条の規定による改正前の租税特別措置法第四十七条第一項」とする。
suppl-4221-6/art-112/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-112/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-112/par-5
With regard to good-quality rental housing in a central urban area prescribed in Article 68-34, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or newly constructed before the Effective Date, the provisions of that Article (limited to the part concerning that paragraph) remain in force. In this case, the phrase "Article 47, paragraph (1)" in paragraph (2) of that Article is deemed to be replaced with "Article 47, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), which remains in force pursuant to the provisions of Article 79, paragraph (5) of the Supplementary Provisions of that Act".
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**第六項** 平成二十二年十月一日以後に合併、分割、現物出資又は現物分配が行われる場合における前項及び同項の規定によりなおその効力を有するものとされる旧租税特別措置法第六十八条の三十四の規定の適用については、同項中「同条第二項中」とあるのは「同条第二項中「適格事後設立」とあるのは「適格現物分配（以下この項において「適格合併等」という。）」と、「適格合併、適格分割又は適格現物出資（以下この項において「適格合併等」という。）」とあるのは「適格合併等」と、「又は現物出資法人」とあるのは「、現物出資法人又は現物分配法人」と、「又は適格分割型分割にあつては、当該適格合併又は適格分割型分割の日の前日」とあるのは「にあつては当該適格合併の日の前日とし、残余財産の全部の分配に該当する適格現物分配にあつては当該適格現物分配に係る残余財産の確定の日とする。」と、」と、「とあるのは、」とあるのは「とあるのは」とする。
suppl-4221-6/art-112/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-112/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-112/par-6
With regard to the application of the preceding paragraph and of the provisions of Article 68-34 of the Former Act on Special Measures Concerning Taxation, which remain in force pursuant to that paragraph, in the case where a merger, company split, capital contribution in kind or distribution in kind is carried out on or after October 1, 2010, the phrase "in paragraph (2) of that Article" in that paragraph is deemed to be replaced with "the phrase 'qualified post-formation acquisition of assets' in paragraph (2) of that Article is deemed to be replaced with 'qualified in-kind distribution (referred to as a "qualified merger, etc." in this paragraph)', the phrase 'qualified merger, qualified company split or qualified capital contribution in kind (referred to as a "qualified merger, etc." in this paragraph)' with 'qualified merger, etc.', the phrase 'or a corporation making a capital contribution in kind' with ', a corporation making a capital contribution in kind or a corporation making a distribution in kind', and the phrase 'or a qualified company split by split-off, the day before the date of that qualified merger or qualified company split by split-off' with ', the day before the date of that qualified merger, and in the case of a qualified in-kind distribution that falls under a distribution of all of the residual assets, the date on which the residual assets pertaining to that qualified in-kind distribution are finalized', and", and the phrase "とあるのは、" (is deemed to be replaced with, followed by a comma) is deemed to be replaced with "とあるのは" (is deemed to be replaced with, without a comma).
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**第七項** 新租税特別措置法第六十八条の三十四第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得又は新築をする同項に規定する高齢者向け優良賃貸住宅について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は新築をした旧租税特別措置法第六十八条の三十四第三項に規定する高齢者向け優良賃貸住宅については、なお従前の例による。
suppl-4221-6/art-112/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-112/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-112/par-7
The provisions of Article 68-34, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to good-quality rental housing for the elderly prescribed in that paragraph which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or newly constructs on or after the Effective Date, and the provisions then in force continue to govern good-quality rental housing for the elderly prescribed in Article 68-34, paragraph (3) of the Former Act on Special Measures Concerning Taxation which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or newly constructed before the Effective Date.
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**第八項** 新租税特別措置法第六十八条の三十四第二項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が平成二十二年十月一日以後に行われる同項に規定する適格分割又は適格現物分配により移転を受ける同項に規定する高齢者向け優良賃貸住宅について適用する。
suppl-4221-6/art-112/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-112/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-112/par-8
The provisions of Article 68-34, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to good-quality rental housing for the elderly prescribed in that paragraph which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation receives as a transfer through a qualified company split or qualified in-kind distribution prescribed in that paragraph carried out on or after October 1, 2010.
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**第九項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が平成二十二年十月一日前に行われた旧租税特別措置法第六十八条の三十四第四項に規定する適格分割又は適格事後設立により移転を受けた同項に規定する高齢者向け優良賃貸住宅については、同条（同項に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同項中「第四十七条第三項」とあるのは、「所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第七十九条第九項の規定によりなおその効力を有するものとされる同法第十八条の規定による改正前の租税特別措置法第四十七条第三項」とする。
suppl-4221-6/art-112/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-112/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-112/par-9
With regard to good-quality rental housing for the elderly prescribed in Article 68-34, paragraph (4) of the Former Act on Special Measures Concerning Taxation which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation received as a transfer through a qualified company split or qualified post-formation acquisition of assets prescribed in that paragraph carried out before October 1, 2010, the provisions of that Article (limited to the part concerning that paragraph) remain in force. In this case, the phrase "Article 47, paragraph (3)" in that paragraph is deemed to be replaced with "Article 47, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), which remains in force pursuant to the provisions of Article 79, paragraph (9) of the Supplementary Provisions of that Act".
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**第十項** 新租税特別措置法第六十八条の三十五第二項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が平成二十二年十月一日以後に行われる同項に規定する適格分割又は適格現物分配により移転を受ける同項に規定する特定再開発建築物等について適用する。
suppl-4221-6/art-112/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-112/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-112/par-10
The provisions of Article 68-35, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to specified redevelopment buildings, etc. prescribed in that paragraph which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation receives as a transfer through a qualified company split or qualified in-kind distribution prescribed in that paragraph carried out on or after October 1, 2010.
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**第十一項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が平成二十二年十月一日前に行われた旧租税特別措置法第六十八条の三十五第二項に規定する適格分割又は適格事後設立により移転を受けた同項に規定する特定再開発建築物等については、同条（同項に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同項中「第四十七条の二第一項」とあるのは、「所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第七十九条第十一項の規定によりなおその効力を有するものとされる同法第十八条の規定による改正前の租税特別措置法第四十七条の二第一項」とする。
suppl-4221-6/art-112/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-112/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-112/par-11
With regard to specified redevelopment buildings, etc. prescribed in Article 68-35, paragraph (2) of the Former Act on Special Measures Concerning Taxation which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation received as a transfer through a qualified company split or qualified post-formation acquisition of assets prescribed in that paragraph carried out before October 1, 2010, the provisions of that Article (limited to the part concerning that paragraph) remain in force. In this case, the phrase "Article 47-2, paragraph (1)" in that paragraph is deemed to be replaced with "Article 47-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), which remains in force pursuant to the provisions of Article 79, paragraph (11) of the Supplementary Provisions of that Act".
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**第十二項** 新租税特別措置法第六十八条の三十六第二項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が平成二十二年十月一日以後に行われる同項に規定する適格分割又は適格現物分配により移転を受ける同項に規定する倉庫用建物等について適用する。
suppl-4221-6/art-112/par-12 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-112/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-112/par-12
The provisions of Article 68-36, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to warehouse buildings, etc. prescribed in that paragraph which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation receives as a transfer through a qualified company split or qualified in-kind distribution prescribed in that paragraph carried out on or after October 1, 2010.
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**第十三項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が平成二十二年十月一日前に行われた旧租税特別措置法第六十八条の三十六第二項に規定する適格分割又は適格事後設立により移転を受けた同項に規定する倉庫用建物等については、同条（同項に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同項中「第四十八条第一項」とあるのは、「所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第七十九条第十三項の規定によりなおその効力を有するものとされる同法第十八条の規定による改正前の租税特別措置法第四十八条第一項」とする。
suppl-4221-6/art-112/par-13 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-112/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-112/par-13
With regard to warehouse buildings, etc. prescribed in Article 68-36, paragraph (2) of the Former Act on Special Measures Concerning Taxation which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation received as a transfer through a qualified company split or qualified post-formation acquisition of assets prescribed in that paragraph carried out before October 1, 2010, the provisions of that Article (limited to the part concerning that paragraph) remain in force. In this case, the phrase "Article 48, paragraph (1)" in that paragraph is deemed to be replaced with "Article 48, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), which remains in force pursuant to the provisions of Article 79, paragraph (13) of the Supplementary Provisions of that Act".
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### 第百十三条（連結法人の特別償却不足額がある場合の償却限度額の計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Calculation of the Depreciation Limit Where a Consolidated Corporation Has a Special Depreciation Shortfall
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suppl-4221-6/art-113 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-113 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-113
**第一項** 新租税特別措置法第六十八条の四十第四項及び第五項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が平成二十二年十月一日以後に行われる同条第四項に規定する適格分割又は適格現物分配により移転を受ける同項に規定する特別償却対象資産について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が同日前に行われた旧租税特別措置法第六十八条の四十第四項に規定する適格分割又は適格事後設立により移転を受けた同項に規定する特別償却対象資産については、なお従前の例による。
suppl-4221-6/art-113/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-113/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-113/par-1
The provisions of Article 68-40, paragraphs (4) and (5) of the New Act on Special Measures Concerning Taxation apply to assets subject to special depreciation prescribed in paragraph (4) of that Article which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation receives as a transfer through a qualified company split or qualified in-kind distribution prescribed in that paragraph carried out on or after October 1, 2010, and the provisions then in force continue to govern assets subject to special depreciation prescribed in Article 68-40, paragraph (4) of the Former Act on Special Measures Concerning Taxation which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation received as a transfer through a qualified company split or qualified post-formation acquisition of assets prescribed in that paragraph carried out before that date.
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### 第百十四条（連結法人の準備金方式による特別償却に関する経過措置） — Transitional Measures Concerning Special Depreciation by Consolidated Corporations by the Reserve Method
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suppl-4221-6/art-114 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-114 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-114
**第一項** 新租税特別措置法第六十八条の四十一の規定は、平成二十二年十月一日以後に分割又は現物分配が行われる場合における連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の連結事業年度分の法人税について適用し、同日前に分割又は事後設立が行われた場合における連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の連結事業年度分の法人税については、なお従前の例による。
suppl-4221-6/art-114/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-114/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-114/par-1
The provisions of Article 68-41 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a company split or distribution in kind is carried out on or after October 1, 2010, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a company split or post-formation acquisition of assets was carried out before that date.
machine translation, not official
### 第百十五条（連結法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Consolidated Corporations
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suppl-4221-6/art-115 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-115 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-115
**第一項** 新租税特別措置法第六十八条の四十三（第一項の表の第三号及び第四号、第二項第一号並びに第八項に係る部分を除く。）、第六十八条の四十四から第六十八条の四十六まで、第六十八条の四十八、第六十八条の五十三から第六十八条の五十六まで、第六十八条の五十八、第六十八条の五十八の二及び第六十八条の六十一の規定は、平成二十二年十月一日以後に分割若しくは現物分配が行われる場合又は同日以後に解散若しくは破産手続開始の決定が行われる場合における連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の連結事業年度分の法人税について適用し、同日前に分割若しくは事後設立が行われた場合又は同日前に解散が行われた場合における連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の連結事業年度分の法人税については、なお従前の例による。
suppl-4221-6/art-115/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-115/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-115/par-1
The provisions of Article 68-43 (excluding the parts concerning items (iii) and (iv) of the table in paragraph (1), paragraph (2), item (i) and paragraph (8)), Articles 68-44 through 68-46, Article 68-48, Articles 68-53 through 68-56, Article 68-58, Article 68-58-2 and Article 68-61 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a company split or distribution in kind is carried out on or after October 1, 2010 or where a dissolution or an order commencing bankruptcy proceedings takes place on or after that date, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a company split or post-formation acquisition of assets was carried out before that date or where a dissolution took place before that date.
machine translation, not official
**第二項** 新租税特別措置法第六十八条の四十三（第一項の表の第三号及び第四号並びに第二項第一号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得する同条第一項に規定する特定株式等について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得した旧租税特別措置法第六十八条の四十三第一項に規定する特定株式等については、なお従前の例による。
suppl-4221-6/art-115/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-115/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-115/par-2
The provisions of Article 68-43 of the New Act on Special Measures Concerning Taxation (limited to the parts concerning items (iii) and (iv) of the table in paragraph (1) and paragraph (2), item (i)) apply to specified shares, etc. prescribed in paragraph (1) of that Article which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires on or after the Effective Date, and the provisions then in force continue to govern specified shares, etc. prescribed in Article 68-43, paragraph (1) of the Former Act on Special Measures Concerning Taxation which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired before the Effective Date.
machine translation, not official
**第三項** 新租税特別措置法第六十八条の四十三第八項（同項に規定する特定株式等の取得価額に乗ずる割合に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得する当該特定株式等について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得した旧租税特別措置法第六十八条の四十三第八項に規定する特定株式等については、なお従前の例による。
suppl-4221-6/art-115/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-115/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-115/par-3
The provisions of Article 68-43, paragraph (8) of the New Act on Special Measures Concerning Taxation (limited to the part concerning the ratio by which the acquisition cost of the specified shares, etc. prescribed in that paragraph is multiplied) apply to those specified shares, etc. which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires on or after the Effective Date, and the provisions then in force continue to govern specified shares, etc. prescribed in Article 68-43, paragraph (8) of the Former Act on Special Measures Concerning Taxation which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired before the Effective Date.
machine translation, not official
**第四項** 新租税特別措置法第六十八条の四十三第八項（同項に規定する特定株式等の取得価額に乗ずる割合に係る部分を除く。）の規定は、平成二十二年十月一日以後に同項に規定する適格分割若しくは適格現物分配が行われる場合又は同日以後に解散が行われる場合における連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の連結事業年度分の法人税について適用し、同日前に旧租税特別措置法第六十八条の四十三第八項に規定する適格分社型分割若しくは適格事後設立が行われた場合又は同日前に解散が行われた場合における連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の連結事業年度分の法人税については、なお従前の例による。
suppl-4221-6/art-115/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-115/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-115/par-4
The provisions of Article 68-43, paragraph (8) of the New Act on Special Measures Concerning Taxation (excluding the part concerning the ratio by which the acquisition cost of the specified shares, etc. prescribed in that paragraph is multiplied) apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a qualified company split or qualified in-kind distribution prescribed in that paragraph is carried out on or after October 1, 2010 or where a dissolution takes place on or after that date, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a qualified company split by spin-off or qualified post-formation acquisition of assets prescribed in Article 68-43, paragraph (8) of the Former Act on Special Measures Concerning Taxation was carried out before that date or where a dissolution took place before that date.
machine translation, not official
### 第百十六条（中小連結法人等の貸倒引当金の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Allowance for Bad Debts of Small or Medium-Sized Consolidated Corporations, etc.
caption: machine translation, not official
suppl-4221-6/art-116 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-116 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-116
**第一項** 新租税特別措置法第六十八条の五十九第二項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の平成二十二年十月一日以後に行う同項に規定する適格分割等について適用する。
suppl-4221-6/art-116/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-116/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-116/par-1
The provisions of Article 68-59, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to a qualified company split, etc. prescribed in that paragraph which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carries out on or after October 1, 2010.
machine translation, not official
### 第百十七条（連結法人である認定農業生産法人等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Certified Agricultural Production Corporations, etc. That Are Consolidated Corporations
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suppl-4221-6/art-117 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-117 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-117
**第一項** 新租税特別措置法第六十八条の六十四第三項第五号及び第四項の規定は、平成二十二年十月一日以後にこれらの規定に規定する解散又は破産手続開始の決定が行われる場合における連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の連結事業年度分の法人税について適用し、同日前に旧租税特別措置法第六十八条の六十四第三項第五号及び第四項に規定する解散が行われた場合における連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の連結事業年度分の法人税については、なお従前の例による。
suppl-4221-6/art-117/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-117/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-117/par-1
The provisions of Article 68-64, paragraph (3), item (v) and paragraph (4) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a dissolution or an order commencing bankruptcy proceedings prescribed in those provisions takes place on or after October 1, 2010, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a dissolution prescribed in Article 68-64, paragraph (3), item (v) and paragraph (4) of the Former Act on Special Measures Concerning Taxation took place before that date.
machine translation, not official
**第二項** 新租税特別措置法第六十八条の六十五第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が平成二十二年十月一日以後に行われる同項に規定する適格現物分配により取得する同項に規定する農用地について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が同日前に行われた旧租税特別措置法第六十八条の六十五第一項に規定する適格事後設立により取得した同項に規定する農用地については、なお従前の例による。
suppl-4221-6/art-117/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-117/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-117/par-2
The provisions of Article 68-65, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to agricultural land prescribed in that paragraph which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires through a qualified in-kind distribution prescribed in that paragraph carried out on or after October 1, 2010, and the provisions then in force continue to govern agricultural land prescribed in Article 68-65, paragraph (1) of the Former Act on Special Measures Concerning Taxation which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired through a qualified post-formation acquisition of assets prescribed in that paragraph carried out before that date.
machine translation, not official
### 第百十八条（連結法人の資産の譲渡等の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets of Consolidated Corporations
caption: machine translation, not official
suppl-4221-6/art-118 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-118 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-118
**第一項** 新租税特別措置法第六十八条の七十から第六十八条の七十二まで、第六十八条の七十四（第三項第四号に係る部分に限る。）、第六十八条の七十五（第三項第四号に係る部分に限る。）、第六十八条の七十六の二（第一項に係る部分を除く。）、第六十八条の七十八、第六十八条の七十九、第六十八条の八十一から第六十八条の八十五まで、第六十八条の八十五の三及び第六十八条の八十五の四の規定は、平成二十二年十月一日以後に分割若しくは現物分配が行われる場合又は同日以後に解散若しくは破産手続開始の決定が行われる場合における連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の連結事業年度分の法人税について適用し、同日前に分割若しくは事後設立が行われた場合又は同日前に解散が行われた場合における連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の連結事業年度分の法人税については、なお従前の例による。
suppl-4221-6/art-118/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-118/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-118/par-1
The provisions of Articles 68-70 through 68-72, Article 68-74 (limited to the part concerning paragraph (3), item (iv)), Article 68-75 (limited to the part concerning paragraph (3), item (iv)), Article 68-76-2 (excluding the part concerning paragraph (1)), Article 68-78, Article 68-79, Articles 68-81 through 68-85, Article 68-85-3 and Article 68-85-4 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a company split or distribution in kind is carried out on or after October 1, 2010 or where a dissolution or an order commencing bankruptcy proceedings takes place on or after that date, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a company split or post-formation acquisition of assets was carried out before that date or where a dissolution took place before that date.
machine translation, not official
**第二項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に行った旧租税特別措置法第六十八条の七十五第一項（旧租税特別措置法第六十五条の四第一項第六号に係る部分に限る。）に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4221-6/art-118/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-118/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-118/par-2
The provisions then in force continue to govern corporation tax on a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited to the part concerning Article 65-4, paragraph (1), item (vi) of the Former Act on Special Measures Concerning Taxation) carried out by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation before the Effective Date.
machine translation, not official
**第三項** 新租税特別措置法第六十八条の七十五（新租税特別措置法第六十五条の四第一項第二十四号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第十号に定める日以後に同項第二十四号の認定がされた同号に規定する地域内の土地の同日以後に行う譲渡に係る法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が同日前に旧租税特別措置法第六十五条の四第一項第二十四号の認定がされた同号に規定する地域内の旧租税特別措置法第六十八条の七十五第一項（旧租税特別措置法第六十五条の四第一項第二十四号に係る部分に限る。）に規定する土地等の同日前に行った譲渡に係る法人税については、なお従前の例による。
suppl-4221-6/art-118/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-118/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-118/par-3
The provisions of Article 68-75 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 65-4, paragraph (1), item (xxiv) of the New Act on Special Measures Concerning Taxation) apply to corporation tax on a transfer, carried out by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation on or after the date specified in Article 1, item (x) of the Supplementary Provisions, of land within an area prescribed in item (xxiv) of that paragraph for which the certification under that item was granted on or after that date, and the provisions then in force continue to govern corporation tax on a transfer, carried out by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation before that date, of land, etc. prescribed in Article 68-75, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited to the part concerning Article 65-4, paragraph (1), item (xxiv) of the Former Act on Special Measures Concerning Taxation) within an area prescribed in Article 65-4, paragraph (1), item (xxiv) of the Former Act on Special Measures Concerning Taxation for which the certification under that item was granted before that date.
machine translation, not official
### 第百十九条（連結法人の特定外国子会社等に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income of Specified Foreign Subsidiaries, etc. of Consolidated Corporations
caption: machine translation, not official
suppl-4221-6/art-119 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-119 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-119
**第一項** 新租税特別措置法第六十八条の九十第一項及び第三項の規定は、同条第一項に規定する特定外国子会社等の施行日以後に開始する事業年度に係る同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する個別課税対象金額について適用し、旧租税特別措置法第六十八条の九十第一項に規定する特定外国子会社等の施行日前に開始した事業年度に係る同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する個別課税対象金額については、なお従前の例による。
suppl-4221-6/art-119/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-119/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-119/par-1
The provisions of Article 68-90, paragraphs (1) and (3) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable income prescribed in paragraph (1) of that Article for business years of a specified foreign subsidiary, etc. prescribed in that paragraph beginning on or after the Effective Date and to the individually taxable amount prescribed in that paragraph pertaining to that amount of applicable income, and the provisions then in force continue to govern the amount of applicable income prescribed in Article 68-90, paragraph (1) of the Former Act on Special Measures Concerning Taxation for business years of a specified foreign subsidiary, etc. prescribed in that paragraph that began before the Effective Date and the individually taxable amount prescribed in that paragraph pertaining to that amount of applicable income.
machine translation, not official
**第二項** 旧租税特別措置法第六十八条の九十第三項に規定する特定外国子会社等の施行日前に開始した事業年度に係る同項に規定する適用対象金額の計算については、なお従前の例による。
suppl-4221-6/art-119/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-119/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-119/par-2
The provisions then in force continue to govern the calculation of the amount of applicable income prescribed in Article 68-90, paragraph (3) of the Former Act on Special Measures Concerning Taxation for business years of a specified foreign subsidiary, etc. prescribed in that paragraph that began before the Effective Date.
machine translation, not official
**第三項** 新租税特別措置法第六十八条の九十第四項及び第五項の規定は、同条第四項に規定する特定外国子会社等の施行日以後に開始する事業年度に係る同項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する個別部分課税対象金額について適用する。
suppl-4221-6/art-119/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-119/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-119/par-3
The provisions of Article 68-90, paragraphs (4) and (5) of the New Act on Special Measures Concerning Taxation apply to the partially applicable amount prescribed in paragraph (4) of that Article for business years of a specified foreign subsidiary, etc. prescribed in that paragraph beginning on or after the Effective Date and to the individually taxable partial amount prescribed in that paragraph pertaining to that partially applicable amount.
machine translation, not official
**第四項** 新租税特別措置法第六十八条の九十第七項の規定は、同条第一項に規定する特定外国子会社等の施行日以後に開始する事業年度に係る同項に規定する適用対象金額又は同条第四項に規定する部分適用対象金額につき同条第三項又は第五項の規定を適用する場合について適用し、旧租税特別措置法第六十八条の九十第一項に規定する特定外国子会社等の施行日前に開始した事業年度に係る同項に規定する適用対象金額につき同条第三項又は第四項の規定を適用する場合については、なお従前の例による。
suppl-4221-6/art-119/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-119/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-119/par-4
The provisions of Article 68-90, paragraph (7) of the New Act on Special Measures Concerning Taxation apply in the case where the provisions of paragraph (3) or (5) of that Article are applied to the amount of applicable income prescribed in paragraph (1) of that Article or the partially applicable amount prescribed in paragraph (4) of that Article for business years of a specified foreign subsidiary, etc. prescribed in paragraph (1) of that Article beginning on or after the Effective Date, and the provisions then in force continue to govern the case where the provisions of paragraph (3) or (4) of Article 68-90 of the Former Act on Special Measures Concerning Taxation are applied to the amount of applicable income prescribed in paragraph (1) of that Article for business years of a specified foreign subsidiary, etc. prescribed in that paragraph that began before the Effective Date.
machine translation, not official
**第五項** 新租税特別措置法第六十八条の九十一の規定は、同条第一項に規定する特定外国子会社等の施行日以後に開始する事業年度に係る同項に規定する個別課税対象金額又は同項に規定する個別部分課税対象金額に係る同項に規定する外国法人税の額について適用し、旧租税特別措置法第六十八条の九十一第一項に規定する特定外国子会社等の施行日前に開始した事業年度に係る同項に規定する個別課税対象金額に係る同項に規定する外国法人税の額については、なお従前の例による。
suppl-4221-6/art-119/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-119/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-119/par-5
The provisions of Article 68-91 of the New Act on Special Measures Concerning Taxation apply to the amount of foreign country's corporate tax prescribed in paragraph (1) of that Article pertaining to the individually taxable amount or the individually taxable partial amount prescribed in that paragraph for business years of a specified foreign subsidiary, etc. prescribed in that paragraph beginning on or after the Effective Date, and the provisions then in force continue to govern the amount of foreign country's corporate tax prescribed in Article 68-91, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to the individually taxable amount prescribed in that paragraph for business years of a specified foreign subsidiary, etc. prescribed in that paragraph that began before the Effective Date.
machine translation, not official
**第六項** 新租税特別措置法第六十八条の九十二（第三項、第六項、第七項及び第十項を除く。）の規定は、連結法人の施行日以後に開始する連結事業年度において外国法人から受ける同条第一項に規定する剰余金の配当等の額がある場合について適用し、連結法人の施行日前に開始した連結事業年度において旧租税特別措置法第六十八条の九十二第二項に規定する特定外国子会社等から受けた同条第一項に規定する剰余金の配当等の額がある場合については、なお従前の例による。
suppl-4221-6/art-119/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-119/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-119/par-6
The provisions of Article 68-92 of the New Act on Special Measures Concerning Taxation (excluding paragraphs (3), (6), (7) and (10)) apply in the case where a consolidated corporation has an amount of dividends of surplus and similar distributions prescribed in paragraph (1) of that Article received from a foreign corporation in a consolidated business year beginning on or after the Effective Date, and the provisions then in force continue to govern the case where a consolidated corporation had, in a consolidated business year that began before the Effective Date, an amount of dividends of surplus and similar distributions prescribed in Article 68-92, paragraph (1) of the Former Act on Special Measures Concerning Taxation received from a specified foreign subsidiary, etc. prescribed in paragraph (2) of that Article.
machine translation, not official
**第七項** 新租税特別措置法第六十八条の九十二第三項及び第十項の規定は、連結法人が平成二十二年十月一日以後に取得（適格合併又は適格分割型分割による引継ぎを含む。）をする株式又は出資に係る同条第三項に規定する剰余金の配当等の額について適用する。
suppl-4221-6/art-119/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-119/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-119/par-7
The provisions of Article 68-92, paragraphs (3) and (10) of the New Act on Special Measures Concerning Taxation apply to the amount of dividends of surplus and similar distributions prescribed in paragraph (3) of that Article pertaining to shares or capital contributions which a consolidated corporation acquires (including succession through a qualified merger or qualified company split by split-off) on or after October 1, 2010.
machine translation, not official
**第八項** 新租税特別措置法第六十八条の九十二第六項及び第七項の規定は、平成二十二年十月一日以後に適格分割型分割又は適格現物分配（適格現物分配が残余財産の分配である場合には、同日以後の解散によるものに限る。）が行われる場合の同条第六項に規定する連結法人の前十年以内の各連結事業年度の個別課税済金額及び同条第七項に規定する分割法人等の分割等前十年内事業年度の個別課税済金額について適用し、同日前に適格分割型分割又は適格事後設立が行われた場合の第十八条の規定（附則第一条第三号リに掲げる改正規定に限る。）による改正前の租税特別措置法第六十八条の九十二第六項に規定する連結法人の前十年以内の各連結事業年度の個別課税済金額及び同条第七項に規定する分割法人等の分割前十年内事業年度又は分割等前十年内事業年度の個別課税済金額については、なお従前の例による。この場合において、施行日から平成二十二年九月三十日までの間に適格分割型分割が行われる場合における同条第六項第二号の規定の適用については、同号中「特定外国子会社等」とあるのは、「外国法人」とする。
suppl-4221-6/art-119/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-119/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-119/par-8
The provisions of Article 68-92, paragraphs (6) and (7) of the New Act on Special Measures Concerning Taxation apply to the individually taxed amount for each consolidated business year within the preceding ten years of a consolidated corporation prescribed in paragraph (6) of that Article and to the individually taxed amount for business years within ten years before the company split, etc. of a split corporation, etc. prescribed in paragraph (7) of that Article, in the case where a qualified company split by split-off or a qualified in-kind distribution (if the qualified in-kind distribution is a distribution of residual assets, limited to one resulting from a dissolution on or after October 1, 2010) is carried out on or after October 1, 2010, and the provisions then in force continue to govern the individually taxed amount for each consolidated business year within the preceding ten years of a consolidated corporation prescribed in Article 68-92, paragraph (6) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 18 (limited to the amending provisions listed in Article 1, item (iii), (i) of the Supplementary Provisions) and the individually taxed amount for business years within ten years before the company split or business years within ten years before the company split, etc. of a split corporation, etc. prescribed in paragraph (7) of that Article, in the case where a qualified company split by split-off or a qualified post-formation acquisition of assets was carried out before that date. In this case, with regard to the application of the provisions of paragraph (6), item (ii) of that Article in the case where a qualified company split by split-off is carried out during the period from the Effective Date to September 30, 2010, the phrase "specified foreign subsidiary, etc." in that item is deemed to be replaced with "foreign corporation".
machine translation, not official
**第九項** 所得税法等の一部を改正する法律（平成二十一年法律第十三号。以下この項及び次条第七項において「平成二十一年改正法」という。）第五条の規定による改正前の租税特別措置法（以下この項及び次条第七項において「旧法」という。）第六十八条の九十二第一項に規定する特定外国子会社等の平成二十一年四月一日前に開始した事業年度に係る同項に規定する個別課税対象留保金額（連結法人の有する当該特定外国子会社等の新租税特別措置法第六十八条の九十二第十一項第二号イに規定する間接保有の株式等の数（以下この項において「間接保有の株式等の数」という。）に対応する部分の金額として政令で定める金額に限る。以下この項において同じ。）のうち当該連結法人の同号イに規定する配当連結事業年度（以下この項において「配当連結事業年度」という。）に対応する部分の金額又は旧法第六十八条の九十二第一項に規定する個別課税済留保金額（同条第二項又は第三項の規定により同条第一項に規定する個別課税済留保金額とみなされたものを含むものとし、当該連結法人の有する当該特定外国子会社等の間接保有の株式等の数に対応する部分の金額として政令で定める金額に限る。以下この項において同じ。）のうち当該連結法人の同号ロに規定する前二年以内の各連結事業年度（以下この項において「前二年以内の各連結事業年度」という。）に対応する部分の金額（同号ロの規定により控除される同号ロに規定する剰余金の配当等の額に相当する金額を除く。）は、当該連結法人の個別課税対象留保金額又は個別課税済留保金額に係る連結事業年度又は事業年度の期間に対応する配当連結事業年度又は前二年以内の各連結事業年度の同号イ又はロに掲げる金額とみなして、新租税特別措置法第六十八条の九十二第八項から第十一項までの規定を適用する。この場合において、同号イ又はロに掲げる金額とみなされる金額は、平成二十一年改正法附則第五十九条第四項の規定により平成二十一年改正法第五条の規定による改正後の租税特別措置法第六十八条の九十二第三項各号に掲げる金額とみなされる金額に含まれないものとする。
suppl-4221-6/art-119/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-119/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-119/par-9
Out of the individually taxable retained amount prescribed in Article 68-92, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009; referred to as the "2009 Amendment Act" in this paragraph and paragraph (7) of the following Article) (referred to as the "Former Act" in this paragraph and paragraph (7) of the following Article) for business years of a specified foreign subsidiary, etc. prescribed in that paragraph that began before April 1, 2009 (limited to the amount specified by Cabinet Order as the amount corresponding to the number of shares, etc. held indirectly prescribed in Article 68-92, paragraph (11), item (ii), (a) of the New Act on Special Measures Concerning Taxation (referred to as the "number of shares, etc. held indirectly" in this paragraph) in that specified foreign subsidiary, etc. held by a consolidated corporation; the same applies hereinafter in this paragraph), the amount corresponding to the dividend consolidated business year prescribed in (a) of that item (referred to as the "dividend consolidated business year" in this paragraph) of that consolidated corporation, or, out of the individually taxed retained amount prescribed in Article 68-92, paragraph (1) of the Former Act (including an amount deemed to be the individually taxed retained amount prescribed in paragraph (1) of that Article pursuant to the provisions of paragraph (2) or (3) of that Article, and limited to the amount specified by Cabinet Order as the amount corresponding to the number of shares, etc. held indirectly in that specified foreign subsidiary, etc. held by that consolidated corporation; the same applies hereinafter in this paragraph), the amount corresponding to each consolidated business year within the preceding two years prescribed in (b) of that item (referred to as "each consolidated business year within the preceding two years" in this paragraph) of that consolidated corporation (excluding the amount equivalent to the amount of dividends of surplus and similar distributions prescribed in (b) of that item that is deducted pursuant to the provisions of (b) of that item), is deemed to be the amount listed in (a) or (b) of that item for the dividend consolidated business year or each consolidated business year within the preceding two years corresponding to the consolidated business year or the period of the business year to which the individually taxable retained amount or the individually taxed retained amount of that consolidated corporation pertains, and the provisions of Article 68-92, paragraphs (8) through (11) of the New Act on Special Measures Concerning Taxation apply. In this case, the amount deemed to be the amount listed in (a) or (b) of that item is not to be included in the amount deemed to be the amount listed in each item of Article 68-92, paragraph (3) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 5 of the 2009 Amendment Act pursuant to the provisions of Article 59, paragraph (4) of the Supplementary Provisions of the 2009 Amendment Act.
machine translation, not official
**第十項** 施行日から平成二十二年九月三十日までの間に合併が行われる場合における新租税特別措置法第六十八条の九十二第十三項の規定の適用については、同項の表第六項第一号の項中「合併等前十年内事業年度」とあるのは「合併前十年内事業年度」と、「合併等前二年内事業年度」とあるのは「合併前二年内事業年度」とする。
suppl-4221-6/art-119/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-119/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-119/par-10
With regard to the application of the provisions of Article 68-92, paragraph (13) of the New Act on Special Measures Concerning Taxation in the case where a merger is carried out during the period from the Effective Date to September 30, 2010, in the row for paragraph (6), item (i) of the table in that paragraph, the phrase "business year within ten years before the merger, etc." is deemed to be replaced with "business year within ten years before the merger", and the phrase "business year within two years before the merger, etc." with "business year within two years before the merger".
machine translation, not official
**第十一項** 施行日から平成二十二年九月三十日までの間に分割型分割が行われる場合における新租税特別措置法第六十八条の九十二第十三項の規定の適用については、同項の表第六項第二号の項中「分割等前十年内事業年度」とあるのは「分割前十年内事業年度」と、「分割等前二年内事業年度」とあるのは「分割前二年内事業年度」と、「直接保有の株式等の数」とあるのは「特定外国子会社等の直接保有の株式等の数」と、「間接保有の株式等の数」とあるのは「外国法人の間接保有の株式等の数」と、同表第七項の項中「分割等前十年内事業年度」とあるのは「分割前十年内事業年度又は分割等前十年内事業年度」と、「分割等前二年内事業年度」とあるのは「分割前二年内事業年度」とする。
suppl-4221-6/art-119/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-119/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-119/par-11
With regard to the application of the provisions of Article 68-92, paragraph (13) of the New Act on Special Measures Concerning Taxation in the case where a company split by split-off is carried out during the period from the Effective Date to September 30, 2010, in the row for paragraph (6), item (ii) of the table in that paragraph, the phrase "business year within ten years before the company split, etc." is deemed to be replaced with "business year within ten years before the company split", the phrase "business year within two years before the company split, etc." with "business year within two years before the company split", the phrase "number of shares, etc. held directly" with "number of shares, etc. of the specified foreign subsidiary, etc. held directly", and the phrase "number of shares, etc. held indirectly" with "number of shares, etc. of the foreign corporation held indirectly", and in the row for paragraph (7) of that table, the phrase "business year within ten years before the company split, etc." with "business year within ten years before the company split or business year within ten years before the company split, etc.", and the phrase "business year within two years before the company split, etc." with "business year within two years before the company split".
machine translation, not official
**第十二項** 施行日から平成二十二年九月三十日までの間に分社型分割、現物出資又は事後設立が行われる場合における新租税特別措置法第六十八条の九十二第十三項の規定の適用については、同項の表第六項第二号の項中「第六項第二号」とあるのは、「第六項第三号」とする。
suppl-4221-6/art-119/par-12 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-119/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-119/par-12
With regard to the application of the provisions of Article 68-92, paragraph (13) of the New Act on Special Measures Concerning Taxation in the case where a company split by spin-off, capital contribution in kind or post-formation acquisition of assets is carried out during the period from the Effective Date to September 30, 2010, the phrase "paragraph (6), item (ii)" in the row for paragraph (6), item (ii) of the table in that paragraph is deemed to be replaced with "paragraph (6), item (iii)".
machine translation, not official
### 第百二十条（特殊関係株主等である連結法人に係る特定外国法人に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Corporations Relating to Consolidated Corporations That Are Specially-Related Shareholders, etc.
caption: machine translation, not official
suppl-4221-6/art-120 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-120 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-120
**第一項** 旧租税特別措置法第六十八条の九十三の二第三項に規定する特定外国法人の施行日前に開始した事業年度に係る同項に規定する適用対象金額の計算については、なお従前の例による。
suppl-4221-6/art-120/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-120/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-120/par-1
The provisions then in force continue to govern the calculation of the amount of applicable income prescribed in Article 68-93-2, paragraph (3) of the Former Act on Special Measures Concerning Taxation for business years of a specified foreign corporation prescribed in that paragraph that began before the Effective Date.
machine translation, not official
**第二項** 新租税特別措置法第六十八条の九十三の二第四項及び第五項の規定は、同条第四項に規定する特定外国法人の施行日以後に開始する事業年度に係る同項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する個別部分課税対象金額について適用する。
suppl-4221-6/art-120/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-120/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-120/par-2
The provisions of Article 68-93-2, paragraphs (4) and (5) of the New Act on Special Measures Concerning Taxation apply to the partially applicable amount prescribed in paragraph (4) of that Article for business years of a specified foreign corporation prescribed in that paragraph beginning on or after the Effective Date and to the individually taxable partial amount prescribed in that paragraph pertaining to that partially applicable amount.
machine translation, not official
**第三項** 新租税特別措置法第六十八条の九十三の三の規定は、同条第一項に規定する特定外国法人の施行日以後に開始する事業年度に係る同項に規定する個別課税対象金額又は同項に規定する個別部分課税対象金額に係る同項に規定する外国法人税の額について適用し、旧租税特別措置法第六十八条の九十三の三第一項に規定する特定外国法人の施行日前に開始した事業年度に係る同項に規定する個別課税対象金額に係る同項に規定する外国法人税の額については、なお従前の例による。
suppl-4221-6/art-120/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-120/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-120/par-3
The provisions of Article 68-93-3 of the New Act on Special Measures Concerning Taxation apply to the amount of foreign country's corporate tax prescribed in paragraph (1) of that Article pertaining to the individually taxable amount or the individually taxable partial amount prescribed in that paragraph for business years of a specified foreign corporation prescribed in that paragraph beginning on or after the Effective Date, and the provisions then in force continue to govern the amount of foreign country's corporate tax prescribed in Article 68-93-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to the individually taxable amount prescribed in that paragraph for business years of a specified foreign corporation prescribed in that paragraph that began before the Effective Date.
machine translation, not official
**第四項** 新租税特別措置法第六十八条の九十三の四（第三項及び第九項を除く。）の規定は、同条第一項に規定する特殊関係株主等である連結法人の施行日以後に開始する連結事業年度において外国法人から受ける同項に規定する剰余金の配当等の額がある場合について適用し、旧租税特別措置法第六十八条の九十三の四第二項に規定する特殊関係株主等である連結法人の施行日前に開始した連結事業年度において同項に規定する特定外国法人から受けた同条第一項に規定する剰余金の配当等の額がある場合については、なお従前の例による。
suppl-4221-6/art-120/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-120/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-120/par-4
The provisions of Article 68-93-4 of the New Act on Special Measures Concerning Taxation (excluding paragraphs (3) and (9)) apply in the case where a consolidated corporation that is a specially-related shareholder, etc. prescribed in paragraph (1) of that Article has an amount of dividends of surplus and similar distributions prescribed in that paragraph received from a foreign corporation in a consolidated business year beginning on or after the Effective Date, and the provisions then in force continue to govern the case where a consolidated corporation that is a specially-related shareholder, etc. prescribed in Article 68-93-4, paragraph (2) of the Former Act on Special Measures Concerning Taxation had, in a consolidated business year that began before the Effective Date, an amount of dividends of surplus and similar distributions prescribed in paragraph (1) of that Article received from a specified foreign corporation prescribed in paragraph (2) of that Article.
machine translation, not official
**第五項** 新租税特別措置法第六十八条の九十三の四第三項及び第九項の規定は、連結法人が平成二十二年十月一日以後に取得（適格合併又は適格分割型分割による引継ぎを含む。）をする株式又は出資に係る同条第三項に規定する剰余金の配当等の額について適用する。
suppl-4221-6/art-120/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-120/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-120/par-5
The provisions of Article 68-93-4, paragraphs (3) and (9) of the New Act on Special Measures Concerning Taxation apply to the amount of dividends of surplus and similar distributions prescribed in paragraph (3) of that Article pertaining to shares or capital contributions which a consolidated corporation acquires (including succession through a qualified merger or qualified company split by split-off) on or after October 1, 2010.
machine translation, not official
**第六項** 施行日から平成二十二年九月三十日までの間に分社型分割、現物出資又は事後設立が行われる場合における新租税特別措置法第六十八条の九十三の四第六項の規定の適用については、同項の表第六十八条の九十二第六項第二号の項中「第六十八条の九十二第六項第二号」とあるのは、「第六十八条の九十二第六項第二号及び第三号」とする。
suppl-4221-6/art-120/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-120/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-120/par-6
With regard to the application of the provisions of Article 68-93-4, paragraph (6) of the New Act on Special Measures Concerning Taxation in the case where a company split by spin-off, capital contribution in kind or post-formation acquisition of assets is carried out during the period from the Effective Date to September 30, 2010, the phrase "Article 68-92, paragraph (6), item (ii)" in the row for Article 68-92, paragraph (6), item (ii) of the table in that paragraph is deemed to be replaced with "Article 68-92, paragraph (6), items (ii) and (iii)".
machine translation, not official
**第七項** 旧法第六十八条の九十三の八第一項に規定する特定外国法人の平成二十一年四月一日前に開始した事業年度に係る同項に規定する個別課税対象留保金額（連結法人の有する当該特定外国法人の新租税特別措置法第六十八条の九十三の四第十項第二号イに規定する間接保有の株式等の数（以下この項において「間接保有の株式等の数」という。）に対応する部分の金額として政令で定める金額に限る。以下この項において同じ。）のうち当該連結法人の同号イに規定する配当連結事業年度（以下この項において「配当連結事業年度」という。）に対応する部分の金額又は旧法第六十八条の九十三の八第一項に規定する個別課税済留保金額（同条第二項又は同条第三項の規定により読み替えられた旧法第六十八条の九十二第三項の規定により旧法第六十八条の九十三の八第一項に規定する個別課税済留保金額とみなされたものを含むものとし、当該連結法人の有する当該特定外国法人の間接保有の株式等の数に対応する部分の金額として政令で定める金額に限る。以下この項において同じ。）のうち当該連結法人の同号ロに規定する前二年以内の各連結事業年度（以下この項において「前二年以内の各連結事業年度」という。）に対応する部分の金額（同号ロの規定により控除される同号ロに規定する剰余金の配当等の額に相当する金額を除く。）は、当該連結法人の個別課税対象留保金額又は個別課税済留保金額に係る連結事業年度又は事業年度の期間に対応する配当連結事業年度又は前二年以内の各連結事業年度の同号イ又はロに掲げる金額とみなして、新租税特別措置法第六十八条の九十三の四第七項から第十項までの規定を適用する。この場合において、同号イ又はロに掲げる金額とみなされる金額は、平成二十一年改正法附則第六十条第四項の規定により平成二十一年改正法第五条の規定による改正後の租税特別措置法第六十八条の九十三の四第三項各号に掲げる金額とみなされる金額に含まれないものとする。
suppl-4221-6/art-120/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-120/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-120/par-7
Out of the individually taxable retained amount prescribed in Article 68-93-8, paragraph (1) of the Former Act for business years of a specified foreign corporation prescribed in that paragraph that began before April 1, 2009 (limited to the amount specified by Cabinet Order as the amount corresponding to the number of shares, etc. held indirectly prescribed in Article 68-93-4, paragraph (10), item (ii), (a) of the New Act on Special Measures Concerning Taxation (referred to as the "number of shares, etc. held indirectly" in this paragraph) in that specified foreign corporation held by a consolidated corporation; the same applies hereinafter in this paragraph), the amount corresponding to the dividend consolidated business year prescribed in (a) of that item (referred to as the "dividend consolidated business year" in this paragraph) of that consolidated corporation, or, out of the individually taxed retained amount prescribed in Article 68-93-8, paragraph (1) of the Former Act (including an amount deemed to be the individually taxed retained amount prescribed in Article 68-93-8, paragraph (1) of the Former Act pursuant to the provisions of Article 68-92, paragraph (3) of the Former Act as applied with the replacement of terms pursuant to paragraph (2) or (3) of Article 68-93-8 of the Former Act, and limited to the amount specified by Cabinet Order as the amount corresponding to the number of shares, etc. held indirectly in that specified foreign corporation held by that consolidated corporation; the same applies hereinafter in this paragraph), the amount corresponding to each consolidated business year within the preceding two years prescribed in (b) of that item (referred to as "each consolidated business year within the preceding two years" in this paragraph) of that consolidated corporation (excluding the amount equivalent to the amount of dividends of surplus and similar distributions prescribed in (b) of that item that is deducted pursuant to the provisions of (b) of that item), is deemed to be the amount listed in (a) or (b) of that item for the dividend consolidated business year or each consolidated business year within the preceding two years corresponding to the consolidated business year or the period of the business year to which the individually taxable retained amount or the individually taxed retained amount of that consolidated corporation pertains, and the provisions of Article 68-93-4, paragraphs (7) through (10) of the New Act on Special Measures Concerning Taxation apply. In this case, the amount deemed to be the amount listed in (a) or (b) of that item is not to be included in the amount deemed to be the amount listed in each item of Article 68-93-4, paragraph (3) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 5 of the 2009 Amendment Act pursuant to the provisions of Article 60, paragraph (4) of the Supplementary Provisions of the 2009 Amendment Act.
machine translation, not official
**第八項** 施行日から平成二十二年九月三十日までの間に合併が行われる場合における新租税特別措置法第六十八条の九十三の四第十二項の規定の適用については、同項の表第六十八条の九十二第六項第一号の項中「合併等前十年内事業年度」とあるのは「合併前十年内事業年度」と、「合併等前二年内事業年度」とあるのは「合併前二年内事業年度」とする。
suppl-4221-6/art-120/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-120/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-120/par-8
With regard to the application of the provisions of Article 68-93-4, paragraph (12) of the New Act on Special Measures Concerning Taxation in the case where a merger is carried out during the period from the Effective Date to September 30, 2010, in the row for Article 68-92, paragraph (6), item (i) of the table in that paragraph, the phrase "business year within ten years before the merger, etc." is deemed to be replaced with "business year within ten years before the merger", and the phrase "business year within two years before the merger, etc." with "business year within two years before the merger".
machine translation, not official
**第九項** 施行日から平成二十二年九月三十日までの間に分割型分割が行われる場合における新租税特別措置法第六十八条の九十三の四第十二項の規定の適用については、同項の表第六十八条の九十二第六項第二号の項中「分割等前十年内事業年度」とあるのは「分割前十年内事業年度」と、「分割等前二年内事業年度」とあるのは「分割前二年内事業年度」と、「直接保有の株式等の数」とあるのは「特定外国子会社等の直接保有の株式等の数」と、「間接保有の株式等の数」とあるのは「外国法人の間接保有の株式等の数」と、同表第六十八条の九十二第七項の項中「分割等前十年内事業年度」とあるのは「分割前十年内事業年度又は分割等前十年内事業年度」と、「分割等前二年内事業年度」とあるのは「分割前二年内事業年度」とする。
suppl-4221-6/art-120/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-120/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-120/par-9
With regard to the application of the provisions of Article 68-93-4, paragraph (12) of the New Act on Special Measures Concerning Taxation in the case where a company split by split-off is carried out during the period from the Effective Date to September 30, 2010, in the row for Article 68-92, paragraph (6), item (ii) of the table in that paragraph, the phrase "business year within ten years before the company split, etc." is deemed to be replaced with "business year within ten years before the company split", the phrase "business year within two years before the company split, etc." with "business year within two years before the company split", the phrase "number of shares, etc. held directly" with "number of shares, etc. of the specified foreign subsidiary, etc. held directly", and the phrase "number of shares, etc. held indirectly" with "number of shares, etc. of the foreign corporation held indirectly", and in the row for Article 68-92, paragraph (7) of that table, the phrase "business year within ten years before the company split, etc." with "business year within ten years before the company split or business year within ten years before the company split, etc.", and the phrase "business year within two years before the company split, etc." with "business year within two years before the company split".
machine translation, not official
**第十項** 施行日から平成二十二年九月三十日までの間に分社型分割、現物出資又は事後設立が行われる場合における新租税特別措置法第六十八条の九十三の四第十二項の規定の適用については、同項の表第六十八条の九十二第六項第二号の項中「第六十八条の九十二第六項第二号」とあるのは、「第六十八条の九十二第六項第三号」とする。
suppl-4221-6/art-120/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-120/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-120/par-10
With regard to the application of the provisions of Article 68-93-4, paragraph (12) of the New Act on Special Measures Concerning Taxation in the case where a company split by spin-off, capital contribution in kind or post-formation acquisition of assets is carried out during the period from the Effective Date to September 30, 2010, the phrase "Article 68-92, paragraph (6), item (ii)" in the row for Article 68-92, paragraph (6), item (ii) of the table in that paragraph is deemed to be replaced with "Article 68-92, paragraph (6), item (iii)".
machine translation, not official
### 第百二十一条（連結法人の特定地域雇用会社に対する寄附金の損金算入の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Inclusion in Deductible Expenses of Donations to Specified Regional Employment Companies by Consolidated Corporations
caption: machine translation, not official
suppl-4221-6/art-121 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-121 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-121
**第一項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前にされた旧租税特別措置法第六十八条の九十六の二第一項に規定する指定の有効期間内に支出する同項に規定する特定地域雇用会社に対する同項に規定する寄附金については、なお従前の例による。
suppl-4221-6/art-121/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-121/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-121/par-1
The provisions then in force continue to govern donations prescribed in Article 68-96-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation to a specified regional employment company prescribed in that paragraph which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes within the period of validity of the designation prescribed in that paragraph that was made before the Effective Date.
machine translation, not official
### 第百二十二条（連結法人の転廃業助成金等に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Business Closure or Conversion Subsidies, etc. of Consolidated Corporations
caption: machine translation, not official
suppl-4221-6/art-122 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-122 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-122
**第一項** 新租税特別措置法第六十八条の百二の規定は、平成二十二年十月一日以後に分割若しくは現物分配が行われる場合又は同日以後に解散若しくは破産手続開始の決定が行われる場合における連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の連結事業年度分の法人税について適用し、同日前に分割若しくは事後設立が行われた場合又は同日前に解散が行われた場合における連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の連結事業年度分の法人税については、なお従前の例による。
suppl-4221-6/art-122/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-122/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-122/par-1
The provisions of Article 68-102 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a company split or distribution in kind is carried out on or after October 1, 2010 or where a dissolution or an order commencing bankruptcy proceedings takes place on or after that date, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a company split or post-formation acquisition of assets was carried out before that date or where a dissolution took place before that date.
machine translation, not official
### 第百二十三条（特定の合併等が行われた場合の株主等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of the Shareholders in the Event of a Specified Merger
caption: machine translation, not official
suppl-4221-6/art-123 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-123 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-123
**第一項** 新租税特別措置法第六十八条の百九の二の規定は、平成二十二年十月一日以後に合併、分割又は株式交換が行われる場合における連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の連結事業年度分の法人税について適用し、同日前に合併、分割又は株式交換が行われた場合における連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の連結事業年度分の法人税については、なお従前の例による。
suppl-4221-6/art-123/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-123/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-123/par-1
The provisions of Article 68-109-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a merger, company split or share exchange is carried out on or after October 1, 2010, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a merger, company split or share exchange was carried out before that date.
machine translation, not official
### 第百二十四条（相続税及び贈与税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inheritance Tax and Gift Tax
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suppl-4221-6/art-124 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-124 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-124
**第一項** 新租税特別措置法第六十九条の四の規定は、施行日以後に相続又は遺贈により取得をする同条第一項に規定する小規模宅地等に係る相続税について適用し、施行日前に相続又は遺贈により取得をした旧租税特別措置法第六十九条の四第一項に規定する小規模宅地等に係る相続税については、なお従前の例による。
suppl-4221-6/art-124/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-124/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-124/par-1
The provisions of Article 69-4 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on small-scale residential land, etc. prescribed in paragraph (1) of that Article acquired by inheritance or bequest on or after the Effective Date, and the provisions then in force continue to govern inheritance tax on small-scale residential land, etc. prescribed in Article 69-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation acquired by inheritance or bequest before the Effective Date.
machine translation, not official
**第二項** 平成二十二年一月一日前に旧租税特別措置法第七十条の二第二項第一号に規定する特定受贈者が贈与により取得をした同項第五号に規定する住宅取得等資金に係る贈与税については、なお従前の例による。
suppl-4221-6/art-124/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-124/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-124/par-2
The provisions then in force continue to govern gift tax on funds for housing acquisition, etc. prescribed in Article 70-2, paragraph (2), item (v) of the Former Act on Special Measures Concerning Taxation that a specified donee prescribed in item (i) of that paragraph acquired by gift before January 1, 2010.
machine translation, not official
**第三項** 新租税特別措置法第七十条の二の規定は、同条第二項第一号に規定する特定受贈者が平成二十二年一月一日以後に贈与により取得をする同項第五号に規定する住宅取得等資金に係る贈与税について適用する。この場合において、同日前に贈与により取得をした旧租税特別措置法第七十条の二第二項第五号に規定する住宅取得等資金について同条第一項の規定の適用を受けた者に係る新租税特別措置法第七十条の二の規定の適用については、同条第一項中「平成二十三年十二月三十一日」とあるのは「同年十二月三十一日」と、「住宅資金非課税限度額」とあるのは「千五百万円」と、「この項」とあるのは「所得税法等の一部を改正する法律（平成二十二年法律第六号）第十八条の規定による改正前の租税特別措置法第七十条の二第一項」と、同条第六項第四号中「同条第二項第六号に規定する住宅資金非課税限度額」とあるのは「千五百万円」とし、同条第二項第六号の規定は、適用しない。
suppl-4221-6/art-124/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-124/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-124/par-3
The provisions of Article 70-2 of the New Act on Special Measures Concerning Taxation apply to gift tax on funds for housing acquisition, etc. prescribed in paragraph (2), item (v) of that Article that a specified donee prescribed in item (i) of that paragraph acquires by gift on or after January 1, 2010. In this case, with regard to the application of the provisions of Article 70-2 of the New Act on Special Measures Concerning Taxation to a person who has received the application of the provisions of paragraph (1) of Article 70-2 of the Former Act on Special Measures Concerning Taxation with regard to funds for housing acquisition, etc. prescribed in paragraph (2), item (v) of that Article acquired by gift before that date, in paragraph (1) of that Article, the phrase "December 31, 2011" is deemed to be replaced with "December 31 of that year", the phrase "tax-exempt limit for housing funds" with "15,000,000 yen", and the phrase "this paragraph" with "Article 70-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010)", and in paragraph (6), item (iv) of that Article, the phrase "tax-exempt limit for housing funds prescribed in paragraph (2), item (vi) of that Article" with "15,000,000 yen", and the provisions of paragraph (2), item (vi) of that Article do not apply.
machine translation, not official
**第四項** 平成二十二年一月一日から同年十二月三十一日までの間にその直系尊属からの贈与により旧租税特別措置法第七十条の二第二項第五号に規定する住宅取得等資金の取得をする同項第一号に規定する特定受贈者が、同条第一項各号に掲げる場合に該当するときは、前項の規定にかかわらず、その者の選択により、同条の規定を適用することができる。
suppl-4221-6/art-124/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-124/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-124/par-4
If a specified donee prescribed in Article 70-2, paragraph (2), item (i) of the Former Act on Special Measures Concerning Taxation who acquires funds for housing acquisition, etc. prescribed in item (v) of that paragraph by gift from a lineal ascendant of that donee during the period from January 1, 2010 to December 31, 2010 falls under any of the cases listed in the items of paragraph (1) of that Article, the provisions of that Article may be applied at the choice of that person, notwithstanding the provisions of the preceding paragraph.
machine translation, not official
**第五項** 旧租税特別措置法第七十条の三の二第一項に規定する特定受贈者が平成二十二年一月一日前に贈与により取得をした同項に規定する住宅取得等資金に係る贈与税については、なお従前の例による。
suppl-4221-6/art-124/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-124/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-124/par-5
The provisions then in force continue to govern gift tax on funds for housing acquisition, etc. prescribed in Article 70-3-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a specified donee prescribed in that paragraph acquired by gift before January 1, 2010.
machine translation, not official
**第六項** 新租税特別措置法第七十条の七、第七十条の七の二及び第七十条の七の四の規定は、施行日以後に相続若しくは遺贈又は贈与により取得をする新租税特別措置法第七十条の七第二項第二号に規定する非上場株式等（新租税特別措置法第七十条の七の三第一項の規定により相続又は遺贈により取得をしたものとみなされる同項に規定する特例受贈非上場株式等を含む。）に係る相続税又は贈与税について適用し、施行日前に相続若しくは遺贈又は贈与により取得をした旧租税特別措置法第七十条の七第二項第二号に規定する非上場株式等（旧租税特別措置法第七十条の七の三第一項の規定により相続又は遺贈により取得をしたものとみなされる同項に規定する特例受贈非上場株式等を含む。）に係る相続税又は贈与税については、なお従前の例による。
suppl-4221-6/art-124/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-124/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-124/par-6
The provisions of Articles 70-7, 70-7-2 and 70-7-4 of the New Act on Special Measures Concerning Taxation apply to inheritance tax or gift tax on unlisted shares or similar interests prescribed in Article 70-7, paragraph (2), item (ii) of the New Act on Special Measures Concerning Taxation (including special gifted unlisted shares or similar interests prescribed in Article 70-7-3, paragraph (1) of the New Act on Special Measures Concerning Taxation that are deemed to have been acquired by inheritance or bequest pursuant to the provisions of that paragraph) acquired by inheritance, bequest or gift on or after the Effective Date, and the provisions then in force continue to govern inheritance tax or gift tax on unlisted shares or similar interests prescribed in Article 70-7, paragraph (2), item (ii) of the Former Act on Special Measures Concerning Taxation (including special gifted unlisted shares or similar interests prescribed in Article 70-7-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are deemed to have been acquired by inheritance or bequest pursuant to the provisions of that paragraph) acquired by inheritance, bequest or gift before the Effective Date.
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**第七項** 正当な理由がなくて旧租税特別措置法第七十条の二第四項の規定による同項に規定する修正申告書をその提出期限（平成二十二年六月一日以後に到来するものに限る。）までに提出しなかった者に対する新租税特別措置法第七十条の十三の規定の適用については、同条中「又は第七十条の三第四項」とあるのは、「、第七十条の三第四項又は所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第百二十四条第二項の規定によりなお従前の例によることとされる場合若しくは同条第四項の規定により同項の特定受贈者が同法第十八条の規定による改正前の租税特別措置法第七十条の二の規定の適用を選択した場合における同条第四項」とする。
suppl-4221-6/art-124/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-124/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-124/par-7
With regard to the application of the provisions of Article 70-13 of the New Act on Special Measures Concerning Taxation to a person who has failed, without justifiable grounds, to file the amended return prescribed in Article 70-2, paragraph (4) of the Former Act on Special Measures Concerning Taxation under the provisions of that paragraph by the due date for filing it (limited to a due date falling on or after June 1, 2010), the phrase "or Article 70-3, paragraph (4)" in that Article is deemed to be replaced with ", Article 70-3, paragraph (4), or Article 70-2, paragraph (4) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010) in the case where the provisions then in force continue to govern pursuant to the provisions of Article 124, paragraph (2) of the Supplementary Provisions of that Act or in the case where the specified donee referred to in paragraph (4) of that Article has chosen, pursuant to the provisions of that paragraph, to apply the provisions of Article 70-2 of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 18 of that Act".
machine translation, not official
**第八項** 正当な理由がなくて旧租税特別措置法第七十条の三の二第三項の規定による同項に規定する修正申告書をその提出期限（平成二十二年六月一日以後に到来するものに限る。）までに提出しなかった者に対する新租税特別措置法第七十条の十三の規定の適用については、同条中「又は第七十条の三第四項」とあるのは、「、第七十条の三第四項又は所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第百二十四条第五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十八条の規定による改正前の租税特別措置法第七十条の三の二第三項」とする。
suppl-4221-6/art-124/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-124/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-124/par-8
With regard to the application of the provisions of Article 70-13 of the New Act on Special Measures Concerning Taxation to a person who has failed, without justifiable grounds, to file the amended return prescribed in Article 70-3-2, paragraph (3) of the Former Act on Special Measures Concerning Taxation under the provisions of that paragraph by the due date for filing it (limited to a due date falling on or after June 1, 2010), the phrase "or Article 70-3, paragraph (4)" in that Article is deemed to be replaced with ", Article 70-3, paragraph (4), or Article 70-3-2, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010) in the case where the provisions then in force continue to govern pursuant to the provisions of Article 124, paragraph (5) of the Supplementary Provisions of that Act".
machine translation, not official
**第九項** 正当な理由がなくて所得税法等の一部を改正する法律（平成二十一年法律第十三号）第五条の規定による改正前の租税特別措置法第七十条の三の三第五項又は第七十条の三の四第三項の規定によるこれらの規定に規定する修正申告書をその提出期限（平成二十二年六月一日以後に到来するものに限る。）までに提出しなかった者に対する新租税特別措置法第七十条の十三の規定の適用については、同条中「又は第七十条の三第四項」とあるのは、「、第七十条の三第四項又は所得税法等の一部を改正する法律（平成二十一年法律第十三号）附則第六十四条第六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五条の規定による改正前の租税特別措置法第七十条の三の三第五項若しくは第七十条の三の四第三項」とする。
suppl-4221-6/art-124/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-124/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-124/par-9
With regard to the application of the provisions of Article 70-13 of the New Act on Special Measures Concerning Taxation to a person who has failed, without justifiable grounds, to file the amended return prescribed in Article 70-3-3, paragraph (5) or Article 70-3-4, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009) under the provisions of those provisions by the due date for filing it (limited to a due date falling on or after June 1, 2010), the phrase "or Article 70-3, paragraph (4)" in that Article is deemed to be replaced with ", Article 70-3, paragraph (4), or Article 70-3-3, paragraph (5) or Article 70-3-4, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009) in the case where the provisions then in force continue to govern pursuant to the provisions of Article 64, paragraph (6) of the Supplementary Provisions of that Act".
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### 第百二十五条（登録免許税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Registration and License Tax
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suppl-4221-6/art-125 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-125 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-125
**第一項** 旧租税特別措置法第七十六条第一項に規定する農地保有合理化事業を行う法人が、施行日前に同項に規定する農用地の買入れをした場合における当該農用地の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4221-6/art-125/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-125/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-125/par-1
The provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of agricultural land prescribed in Article 76, paragraph (1) of the Former Act on Special Measures Concerning Taxation in the case where a corporation conducting an agricultural land holding rationalization project prescribed in that paragraph purchased that agricultural land before the Effective Date.
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**第二項** 旧租税特別措置法第七十六条第二項に規定する農地利用集積円滑化事業を行う法人が、施行日前に同項の農用地の買入れをした場合における当該農用地の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4221-6/art-125/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-125/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-125/par-2
The provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of agricultural land referred to in Article 76, paragraph (2) of the Former Act on Special Measures Concerning Taxation in the case where a corporation conducting an agricultural land use consolidation facilitation project prescribed in that paragraph purchased that agricultural land before the Effective Date.
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**第三項** 漁業協同組合が、施行日前に旧租税特別措置法第七十八条第一項に規定する権利義務の承継をした場合における当該承継に係る不動産又は船舶の権利の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4221-6/art-125/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-125/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-125/par-3
The provisions then in force continue to govern registration and license tax on the registration of transfer of rights to real property or vessels pertaining to the succession in the case where a fishery cooperative succeeded to the rights and obligations prescribed in Article 78, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date.
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**第四項** 新租税特別措置法第八十条第一項の規定は、施行日以後に同項に規定する認定がされる場合における同項第一号から第三号までに掲げる事項についての登記に係る登録免許税について適用し、施行日前に旧租税特別措置法第八十条第一項に規定する認定がされた場合における同項第一号から第三号までに掲げる事項についての登記に係る登録免許税については、なお従前の例による。
suppl-4221-6/art-125/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-125/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-125/par-4
The provisions of Article 80, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on registration of the matters listed in items (i) through (iii) of that paragraph in the case where the certification prescribed in that paragraph is granted on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on registration of the matters listed in items (i) through (iii) of Article 80, paragraph (1) of the Former Act on Special Measures Concerning Taxation in the case where the certification prescribed in that paragraph was granted before the Effective Date.
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**第五項** 施行日前に旧租税特別措置法第八十条第二項に規定する決定がされた場合における同条第一項第一号に掲げる事項についての登記に係る登録免許税については、なお従前の例による。
suppl-4221-6/art-125/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-125/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-125/par-5
The provisions then in force continue to govern registration and license tax on registration of the matters listed in paragraph (1), item (i) of Article 80 of the Former Act on Special Measures Concerning Taxation in the case where the decision prescribed in paragraph (2) of that Article was made before the Effective Date.
machine translation, not official
**第六項** 農林中央金庫が、施行日前に旧租税特別措置法第八十条の三第一項に規定する事業譲渡により不動産に関する権利を取得した場合における当該不動産の抵当権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4221-6/art-125/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-125/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-125/par-6
The provisions then in force continue to govern registration and license tax on the registration of transfer of a mortgage on real property in the case where the Norinchukin Bank acquired rights to that real property through a business transfer prescribed in Article 80-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date.
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**第七項** 旧租税特別措置法第八十条の三第二項に規定する特定農業協同組合が、施行日前に同項に規定する合併により不動産に関する権利を取得した場合における当該不動産の権利の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4221-6/art-125/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-125/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-125/par-7
The provisions then in force continue to govern registration and license tax on the registration of transfer of rights to real property in the case where a specified agricultural cooperative prescribed in Article 80-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation acquired rights to that real property through a merger prescribed in that paragraph before the Effective Date.
machine translation, not official
**第八項** 新租税特別措置法第八十三条の二第一項の規定は、施行日以後に同項に規定する特定目的会社が同項に規定する倉庫等以外の不動産の所有権を取得する場合又は指名金銭債権を取得する場合における当該不動産の所有権又は当該指名金銭債権の取得に伴う不動産の権利の移転の登記に係る登録免許税について適用し、施行日前に旧租税特別措置法第八十三条の三第一項に規定する特定目的会社が取得した同項に規定する特定不動産で同項第二号に掲げる要件を満たすもの又は指名金銭債権を取得した場合における当該特定不動産又は指名金銭債権の取得に伴う不動産の権利の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4221-6/art-125/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-125/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-125/par-8
The provisions of Article 83-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of rights to real property accompanying the acquisition of ownership of real property other than a warehouse, etc. prescribed in that paragraph or of a nominative monetary claim, in the case where a special purpose company prescribed in that paragraph acquires ownership of that real property or acquires the nominative monetary claim on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of rights to real property accompanying the acquisition of specified real property or of a nominative monetary claim, in the case where a special purpose company prescribed in Article 83-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation acquired specified real property prescribed in that paragraph that meets the requirements listed in item (ii) of that paragraph or acquired a nominative monetary claim before the Effective Date.
machine translation, not official
**第九項** 新租税特別措置法第八十三条の二第二項の規定は、施行日以後に同項に規定する信託会社等が同項に規定する倉庫等以外の不動産の所有権を取得する場合における当該不動産の所有権の移転の登記に係る登録免許税について適用し、施行日前に旧租税特別措置法第八十三条の三第二項に規定する信託会社等が同項に規定する不動産の所有権を取得した場合における当該不動産の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4221-6/art-125/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-125/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-125/par-9
The provisions of Article 83-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of ownership of real property other than a warehouse, etc. prescribed in that paragraph in the case where a trust company, etc. prescribed in that paragraph acquires ownership of that real property on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of real property prescribed in Article 83-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation in the case where a trust company, etc. prescribed in that paragraph acquired ownership of that real property before the Effective Date.
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**第十項** 新租税特別措置法第八十三条の二第三項の規定は、施行日以後に同項に規定する投資法人が同項に規定する倉庫等以外の不動産の所有権を取得する場合における当該不動産の所有権の移転の登記に係る登録免許税について適用し、施行日前に旧租税特別措置法第八十三条の三第三項に規定する投資法人が同項に規定する不動産の所有権を取得した場合における当該不動産の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4221-6/art-125/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-125/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-125/par-10
The provisions of Article 83-2, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of ownership of real property other than a warehouse, etc. prescribed in that paragraph in the case where an investment corporation prescribed in that paragraph acquires ownership of that real property on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of real property prescribed in Article 83-3, paragraph (3) of the Former Act on Special Measures Concerning Taxation in the case where an investment corporation prescribed in that paragraph acquired ownership of that real property before the Effective Date.
machine translation, not official
**第十一項** 旧租税特別措置法第八十三条の四に規定する旅客鉄道事業者であって同条に規定する鉄道事業再構築実施計画について施行日前に同条に規定する国土交通大臣の認定を受けた者が当該鉄道事業再構築実施計画に基づいて同条に規定する特定鉄道施設の取得をした場合については、同条の規定は、なおその効力を有する。
suppl-4221-6/art-125/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-125/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-125/par-11
In the case where a passenger railway business operator prescribed in Article 83-4 of the Former Act on Special Measures Concerning Taxation that obtained the certification of the Minister of Land, Infrastructure, Transport and Tourism prescribed in that Article before the Effective Date for a railway business restructuring implementation plan prescribed in that Article acquires specified railway facilities prescribed in that Article based on that railway business restructuring implementation plan, the provisions of that Article remain in force.
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### 第百二十六条（酒税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Liquor Tax
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suppl-4221-6/art-126 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-126 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-126
**第一項** この附則に別段の定めがあるものを除き、施行日前に課した、又は課すべきであった酒税については、なお従前の例による。
suppl-4221-6/art-126/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-126/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-126/par-1
Except as otherwise provided in these Supplementary Provisions, the provisions then in force continue to govern liquor tax imposed, or that should have been imposed, before the Effective Date.
machine translation, not official
**第二項** 旧租税特別措置法第八十七条の六第一項に規定するビールの製造免許を受けた者が、当該製造免許を受けた日から五年を経過する日の属する月の末日までの間に酒類の製造場から移出する同項に規定するビールに係る酒税については、なお従前の例による。
suppl-4221-6/art-126/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-126/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-126/par-2
The provisions then in force continue to govern liquor tax on beer prescribed in Article 87-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a person who has obtained a manufacturing license for beer prescribed in that paragraph removes from a manufacturing site of alcoholic beverages during the period up to the last day of the month that includes the day on which five years elapse from the date on which that person obtained that manufacturing license.
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### 第百二十七条（たばこ税の税率の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Tobacco Tax Rates
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suppl-4221-6/art-127 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-127 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-127
**第一項** この附則に別段の定めがあるものを除き、第十八条の規定（租税特別措置法第八十八条の二第一項の改正規定（「平成二十二年三月三十一日」を「平成二十三年三月三十一日」に改める部分を除く。）に限る。）の施行前に課した、又は課すべきであったたばこ税については、なお従前の例による。
suppl-4221-6/art-127/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-127/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-127/par-1
Except as otherwise provided in these Supplementary Provisions, the provisions then in force continue to govern tobacco tax imposed, or that should have been imposed, before the provisions of Article 18 (limited to the provisions amending Article 88-2, paragraph (1) of the Act on Special Measures Concerning Taxation (excluding the part replacing "March 31, 2010" with "March 31, 2011")) come into effect.
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### 第百二十八条（揮発油税及び地方揮発油税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Gasoline Tax and Local Gasoline Tax
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suppl-4221-6/art-128 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-128 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-128
**第一項** 施行日から平成二十二年五月三十一日までの間における新租税特別措置法第八十九条第十七項の規定の適用については、同項の表第八十九条の四第一項の項中「第八十九条の四第四項」とあるのは「所得税法等の一部を改正する法律（平成二十二年法律第六号）第十八条の規定による改正前の租税特別措置法第八十九条の四第二項」と、同表第九十条の二第一項の項中「第九十条の二第四項」とあるのは「所得税法等の一部を改正する法律（平成二十二年法律第六号）第十八条の規定による改正前の租税特別措置法第九十条の二第二項」とする。
suppl-4221-6/art-128/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-128/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-128/par-1
With regard to the application of the provisions of Article 89, paragraph (17) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to May 31, 2010, the phrase "Article 89-4, paragraph (4)" in the row for Article 89-4, paragraph (1) of the table in that paragraph is deemed to be replaced with "Article 89-4, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010)", and the phrase "Article 90-2, paragraph (4)" in the row for Article 90-2, paragraph (1) of that table with "Article 90-2, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010)".
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**第二項** 施行日から平成二十二年五月三十一日までの間に新租税特別措置法第八十九条第二十五項又は第二十七項第一号の違反行為があったときの同条第二十五項から第二十七項までの規定の適用については、同条第二十五項中「十年以下の懲役若しくは百万円以下の罰金」とあるのは「五年以下の懲役若しくは五十万円以下の罰金」と、同条第二十六項中「百万円」とあるのは「五十万円」と、同条第二十七項中「一年以下の懲役又は五十万円以下の罰金」とあるのは「十万円以下の罰金又は科料」とする。
suppl-4221-6/art-128/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-128/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-128/par-2
With regard to the application of the provisions of Article 89, paragraphs (25) through (27) of the New Act on Special Measures Concerning Taxation when a violation under paragraph (25) or paragraph (27), item (i) of that Article has been committed during the period from the Effective Date to May 31, 2010, the phrase "imprisonment with work for 10 years or less or a fine of 1,000,000 yen or less" in paragraph (25) of that Article is deemed to be replaced with "imprisonment with work for five years or less or a fine of 500,000 yen or less", the phrase "1,000,000 yen" in paragraph (26) of that Article with "500,000 yen", and the phrase "imprisonment with work for one year or less or a fine of 500,000 yen or less" in paragraph (27) of that Article with "a fine of 100,000 yen or less or a petty fine".
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### 第百二十九条（航空機燃料税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Aviation Fuel Tax
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suppl-4221-6/art-129 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-129 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-129
**第一項** 施行日前に課した、又は課すべきであった航空機燃料税については、なお従前の例による。
suppl-4221-6/art-129/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-129/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-129/par-1
The provisions then in force continue to govern aviation fuel tax imposed, or that should have been imposed, before the Effective Date.
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### 第百三十条（自動車重量税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Motor Vehicle Tonnage Tax
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suppl-4221-6/art-130 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-130 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-130
**第一項** 新租税特別措置法第九十条の十二第二項及び第三項の規定は、施行日以後にこれらの規定に規定する自動車検査証の交付等を受ける検査自動車に係る自動車重量税について適用し、施行日前に旧租税特別措置法第九十条の十二第二項及び第三項に規定する自動車検査証の交付等を受けた検査自動車に係る自動車重量税については、なお従前の例による。
suppl-4221-6/art-130/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-130/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-130/par-1
The provisions of Article 90-12, paragraphs (2) and (3) of the New Act on Special Measures Concerning Taxation apply to motor vehicle tonnage tax on inspected motor vehicles for which the issuance, etc. of an automobile inspection certificate prescribed in those provisions is received on or after the Effective Date, and the provisions then in force continue to govern motor vehicle tonnage tax on inspected motor vehicles for which the issuance, etc. of an automobile inspection certificate prescribed in Article 90-12, paragraphs (2) and (3) of the Former Act on Special Measures Concerning Taxation was received before the Effective Date.
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### 第百四十条（所得税法等の一部を改正する法律等の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Income Tax Act, etc. and Other Acts
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suppl-4221-6/art-140 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-140 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-140
**第一項** 附則第百三十五条の規定による改正後の所得税法等の一部を改正する法律附則第九十七条第二項、附則第百三十六条の規定による改正後の所得税法等の一部を改正する法律附則第三十四条第二項、附則第百三十七条の規定による改正後の所得税法等の一部を改正する等の法律附則第百七条第十三項、附則第百三十八条の規定による改正後の所得税法等の一部を改正する法律附則第九十三条第十五項、第十八項及び第二十一項並びに第九十六条並びに前条の規定による改正後の所得税法等の一部を改正する法律附則第四十条第十二項及び第十四項並びに第四十一条第一項及び第四項の規定は、平成二十二年十月一日以後に分割若しくは適格現物分配が行われる場合又は同日以後に解散若しくは破産手続開始の決定が行われる場合における法人の事業年度分の法人税について適用し、同日前に分割若しくは適格事後設立が行われた場合又は同日前に解散が行われた場合における法人の事業年度分の法人税については、なお従前の例による。
suppl-4221-6/art-140/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-140/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-140/par-1
The provisions of Article 97, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. as amended by the provisions of Article 135 of the Supplementary Provisions, Article 34, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. as amended by the provisions of Article 136 of the Supplementary Provisions, Article 107, paragraph (13) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters as amended by the provisions of Article 137 of the Supplementary Provisions, Article 93, paragraphs (15), (18) and (21) and Article 96 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. as amended by the provisions of Article 138 of the Supplementary Provisions, and Article 40, paragraphs (12) and (14) and Article 41, paragraphs (1) and (4) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. as amended by the provisions of the preceding Article apply to corporation tax for business years of a corporation in the case where a company split or qualified in-kind distribution is carried out on or after October 1, 2010 or where a dissolution or an order commencing bankruptcy proceedings takes place on or after that date, and the provisions then in force continue to govern corporation tax for business years of a corporation in the case where a company split or qualified post-formation acquisition of assets was carried out before that date or where a dissolution took place before that date.
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**第二項** 附則第百三十五条の規定による改正後の所得税法等の一部を改正する法律附則第百十六条第二項、附則第百三十六条の規定による改正後の所得税法等の一部を改正する法律附則第四十八条第二項及び第八項第三号、附則第百三十七条の規定による改正後の所得税法等の一部を改正する等の法律附則第百三十三条第十三項及び第百三十五条第六項、附則第百三十八条の規定による改正後の所得税法等の一部を改正する法律附則第百十七条第十五項、第十八項及び第二十一項並びに第百十九条並びに前条の規定による改正後の所得税法等の一部を改正する法律附則第五十六条第十二項及び第十四項並びに第五十七条第一項及び第四項の規定は、平成二十二年十月一日以後に分割若しくは適格現物分配が行われる場合又は同日以後に解散若しくは破産手続開始の決定が行われる場合における連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の連結事業年度分の法人税について適用し、同日前に分割若しくは適格事後設立が行われた場合又は同日前に解散が行われた場合における連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の連結事業年度分の法人税については、なお従前の例による。
suppl-4221-6/art-140/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-140/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-140/par-2
The provisions of Article 116, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. as amended by the provisions of Article 135 of the Supplementary Provisions, Article 48, paragraph (2) and paragraph (8), item (iii) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. as amended by the provisions of Article 136 of the Supplementary Provisions, Article 133, paragraph (13) and Article 135, paragraph (6) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters as amended by the provisions of Article 137 of the Supplementary Provisions, Article 117, paragraphs (15), (18) and (21) and Article 119 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. as amended by the provisions of Article 138 of the Supplementary Provisions, and Article 56, paragraphs (12) and (14) and Article 57, paragraphs (1) and (4) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. as amended by the provisions of the preceding Article apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a company split or qualified in-kind distribution is carried out on or after October 1, 2010 or where a dissolution or an order commencing bankruptcy proceedings takes place on or after that date, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a company split or qualified post-formation acquisition of assets was carried out before that date or where a dissolution took place before that date.
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### 第百四十六条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4221-6/art-146 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-146 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-146
**第一項** 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及び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。
suppl-4221-6/art-146/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-146/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-146/par-1
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; the same applies hereinafter 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, the provisions then in force continue to govern.
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### 第百四十七条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-4221-6/art-147 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-147 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-147
**第一項** 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。
suppl-4221-6/art-147/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-147/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-147/par-1
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.
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### 第百四十八条（地球温暖化対策のための税についての検討） — Review Concerning the Tax for Global Warming Countermeasures
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suppl-4221-6/art-148 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-148 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-148
**第一項** 政府は、地球温暖化対策のための税について、新租税特別措置法第八十八条の八第一項及び地方税法等改正法第一条による改正後の地方税法（昭和二十五年法律第二百二十六号）附則第十二条の二の八の規定により当分の間規定する税率の取扱いを含め、平成二十三年度の実施に向けた成案を得るよう、検討を行うものとする。
suppl-4221-6/art-148/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-148/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-148/par-1
The Government is to conduct a review of the tax for global warming countermeasures, including the treatment of the tax rates prescribed for the time being by the provisions of Article 88-8, paragraph (1) of the New Act on Special Measures Concerning Taxation and Article 12-2-8 of the Supplementary Provisions of the Local Tax Act (Act No. 226 of 1950) as amended by Article 1 of the Local Tax Act, etc. Amendment Act, so as to arrive at a concrete plan toward its implementation in fiscal 2011.
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### 第百四十九条（車体課税についての検討） — Review Concerning Vehicle Taxation
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suppl-4221-6/art-149 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-149 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-149
**第一項** 政府は、車体課税（自動車重量税、自動車取得税、自動車税及び軽自動車税の課税をいう。以下この条において同じ。）について、新租税特別措置法第九十条の十二並びに地方税法等改正法第一条による改正後の地方税法附則第十二条の二の二第二項並びに附則第十二条の二の三第二項及び第三項に規定する自動車重量税及び自動車取得税の特例の適用期限が到来するまでに、地球温暖化対策の観点並びに国及び地方の財政の状況を踏まえつつ、新租税特別措置法第九十条の十一第一項及び第九十条の十一の二第一項並びに地方税法等改正法第一条による改正後の地方税法附則第十二条の二の三第一項の規定により当分の間規定する税率の取扱いを含め、簡素化、グリーン化（環境への負荷の低減に資するための見直しをいう。）、負担の軽減その他車体課税を取り巻く状況の変化に適確に対応するための措置について検討し、その結果に応じて、所要の見直しを行うものとする。
suppl-4221-6/art-149/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-149/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-149/par-1
With regard to vehicle taxation (meaning the imposition of motor vehicle tonnage tax, automobile acquisition tax, automobile tax and light motor vehicle tax; the same applies hereinafter in this Article), the Government is to, by the time the application periods of the special provisions on motor vehicle tonnage tax and automobile acquisition tax prescribed in Article 90-12 of the New Act on Special Measures Concerning Taxation and Article 12-2-2, paragraph (2) and Article 12-2-3, paragraphs (2) and (3) of the Supplementary Provisions of the Local Tax Act as amended by Article 1 of the Local Tax Act, etc. Amendment Act expire, while taking into account the perspective of global warming countermeasures and the state of national and local finances, review measures for simplification, greening (meaning a revision that contributes to reducing the burden on the environment), reduction of the burden and other measures to respond appropriately to changes in the circumstances surrounding vehicle taxation, including the treatment of the tax rates prescribed for the time being by the provisions of Article 90-11, paragraph (1) and Article 90-11-2, paragraph (1) of the New Act on Special Measures Concerning Taxation and Article 12-2-3, paragraph (1) of the Supplementary Provisions of the Local Tax Act as amended by Article 1 of the Local Tax Act, etc. Amendment Act, and make the necessary revisions in accordance with the results.
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---
## Cites
- suppl-4221-6/art-1/par-1/item-1/sub-2: 第百二十四条第七項から第九項まで → 租税特別措置法 附則第百二十四条第八項 (Supplementary Provisions, Article 124, paragraph (8)), suppl-4221-6/art-124/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-124/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-124/par-8
- suppl-4221-6/art-1/par-1/item-1/sub-2: 第百二十四条第七項から第九項まで → 租税特別措置法 附則第百二十四条第七項 (Supplementary Provisions, Article 124, paragraph (7)), suppl-4221-6/art-124/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-124/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-124/par-7
- suppl-4221-6/art-1/par-1/item-1/sub-2: 第七十二条 → 租税特別措置法 附則第七十二条 (Supplementary Provisions, Article 72), suppl-4221-6/art-72 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-72 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-72
- suppl-4221-6/art-1/par-1/item-1/sub-2: 第百二十四条第七項から第九項まで → 租税特別措置法 附則第百二十四条第九項 (Supplementary Provisions, Article 124, paragraph (9)), suppl-4221-6/art-124/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-124/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-124/par-9
- suppl-4221-6/art-1/par-1/item-1/sub-2: 附則第五十条 → 租税特別措置法 附則第五十条 (Supplementary Provisions, Article 50), suppl-4221-6/art-50 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-50 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-50
- suppl-4221-6/art-1/par-1/item-2: 附則第五十七条第四項 → 租税特別措置法 附則第五十七条第四項 (Supplementary Provisions, Article 57, paragraph (4)), suppl-4221-6/art-57/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-57/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-57/par-4
- suppl-4221-6/art-1/par-1/item-2: 第百十二条第四項 → 租税特別措置法 附則第百十二条第四項 (Supplementary Provisions, Article 112, paragraph (4)), suppl-4221-6/art-112/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-112/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-112/par-4
- suppl-4221-6/art-1/par-1/item-2: 第七十九条第四項 → 租税特別措置法 附則第七十九条第四項 (Supplementary Provisions, Article 79, paragraph (4)), suppl-4221-6/art-79/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-79/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-79/par-4
- suppl-4221-6/art-1/par-1/item-3/sub-2: この項 → 租税特別措置法 附則第一条第一項 (Supplementary Provisions, Article 1, paragraph (1)), suppl-4221-6/art-1/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1
- suppl-4221-6/art-1/par-1/item-4/sub-2: 附則第五十八条 → 租税特別措置法 附則第五十八条 (Supplementary Provisions, Article 58), suppl-4221-6/art-58 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-58 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-58
- suppl-4221-6/art-1/par-1/item-4/sub-2: 第七十一条 → 租税特別措置法 附則第七十一条 (Supplementary Provisions, Article 71), suppl-4221-6/art-71 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-71 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-71
- suppl-4221-6/art-1/par-1/item-4/sub-2: 第六十二条 → 租税特別措置法 附則第六十二条 (Supplementary Provisions, Article 62), suppl-4221-6/art-62 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-62 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-62
- suppl-4221-6/art-1/par-1/item-4/sub-2: 第六十五条 → 租税特別措置法 附則第六十五条 (Supplementary Provisions, Article 65), suppl-4221-6/art-65 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-65 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-65
- suppl-4221-6/art-1/par-1/item-4/sub-2: 第六十六条 → 租税特別措置法 附則第六十六条 (Supplementary Provisions, Article 66), suppl-4221-6/art-66 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-66 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-66
- suppl-4221-6/art-1/par-1/item-7: 附則第六十四条第三項 → 租税特別措置法 附則第六十四条第三項 (Supplementary Provisions, Article 64, paragraph (3)), suppl-4221-6/art-64/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-64/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-64/par-3
- suppl-4221-6/art-1/par-1/item-7: 第四項 → 租税特別措置法 附則第六十四条第四項 (Supplementary Provisions, Article 64, paragraph (4)), suppl-4221-6/art-64/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-64/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-64/par-4
- suppl-4221-6/art-1/par-1/item-7-2: 第六十四条第一項 → 租税特別措置法 附則第六十四条第一項 (Supplementary Provisions, Article 64, paragraph (1)), suppl-4221-6/art-64/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-64/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-64/par-1
- suppl-4221-6/art-1/par-1/item-7-2: 第六十一条 → 租税特別措置法 附則第六十一条 (Supplementary Provisions, Article 61), suppl-4221-6/art-61 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-61 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-61
- suppl-4221-6/art-1/par-1/item-7-2: 第二項 → 租税特別措置法 附則第六十四条第二項 (Supplementary Provisions, Article 64, paragraph (2)), suppl-4221-6/art-64/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-64/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-64/par-2
- suppl-4221-6/art-1/par-1/item-7-2: 附則第五十二条 → 租税特別措置法 附則第五十二条 (Supplementary Provisions, Article 52), suppl-4221-6/art-52 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-52 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-52
- suppl-4221-6/art-1/par-1/item-9: 附則第五十三条 → 租税特別措置法 附則第五十三条 (Supplementary Provisions, Article 53), suppl-4221-6/art-53 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-53 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-53
- suppl-4221-6/art-1/par-1/item-9: 第七十五条 → 租税特別措置法 附則第七十五条 (Supplementary Provisions, Article 75), suppl-4221-6/art-75 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-75 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-75
- suppl-4221-6/art-1/par-1/item-9: 第百五条第一項 → 租税特別措置法 附則第百五条第一項 (Supplementary Provisions, Article 105, paragraph (1)), suppl-4221-6/art-105/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-105/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-105/par-1
- suppl-4221-6/art-1/par-1/item-10: 第百十八条第三項 → 租税特別措置法 附則第百十八条第三項 (Supplementary Provisions, Article 118, paragraph (3)), suppl-4221-6/art-118/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-118/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-118/par-3
- suppl-4221-6/art-1/par-1/item-10: 第八十七条第三項 → 租税特別措置法 附則第八十七条第三項 (Supplementary Provisions, Article 87, paragraph (3)), suppl-4221-6/art-87/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-87/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-87/par-3
- suppl-4221-6/art-1/par-1/item-10: 附則第五十九条第二項 → 租税特別措置法 附則第五十九条第二項 (Supplementary Provisions, Article 59, paragraph (2)), suppl-4221-6/art-59/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-59/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-59/par-2
- suppl-4221-6/art-44/par-1: 附則第百三十条 → 租税特別措置法 附則第百三十条 (Supplementary Provisions, Article 130), suppl-4221-6/art-130 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-130 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-130
- suppl-4221-6/art-46/par-1: この項 → 租税特別措置法 附則第四十六条第一項 (Supplementary Provisions, Article 46, paragraph (1)), suppl-4221-6/art-46/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-46/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-46/par-1
- suppl-4221-6/art-46/par-2: この条 → 租税特別措置法 附則第四十六条 (Supplementary Provisions, Article 46), suppl-4221-6/art-46 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-46 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-46
- suppl-4221-6/art-48/par-3: 次項 → 租税特別措置法 附則第四十八条第四項 (Supplementary Provisions, Article 48, paragraph (4)), suppl-4221-6/art-48/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-48/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-48/par-4
- suppl-4221-6/art-51/par-2: 所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第五十一条第二項 → 租税特別措置法 附則第五十一条第二項 (Supplementary Provisions, Article 51, paragraph (2)), suppl-4221-6/art-51/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-51/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-51/par-2
- suppl-4221-6/art-53/par-1: 附則第一条第九号 → 租税特別措置法 附則第一条第一項第九号 (Supplementary Provisions, Article 1, paragraph (1), item (ix)), suppl-4221-6/art-1/par-1/item-9 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-9
- suppl-4221-6/art-55/par-1: 並びに所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第五十五条 → 租税特別措置法 附則第五十五条 (Supplementary Provisions, Article 55), suppl-4221-6/art-55 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-55 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-55
- suppl-4221-6/art-56/par-1: 前条 → 租税特別措置法 附則第五十五条 (Supplementary Provisions, Article 55), suppl-4221-6/art-55 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-55 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-55
- suppl-4221-6/art-57/par-1: この条 → 租税特別措置法 附則第五十七条 (Supplementary Provisions, Article 57), suppl-4221-6/art-57 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-57 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-57
- suppl-4221-6/art-58/par-1: この条 → 租税特別措置法 附則第五十八条 (Supplementary Provisions, Article 58), suppl-4221-6/art-58 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-58 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-58
- suppl-4221-6/art-58/par-2: 所得税法第二十八条第一項 → 所得税法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/ja/income-tax-act/art-28/par-1 · https://japanlaw.org/l/340AC0000000033/art-28/par-1
- suppl-4221-6/art-58/par-2: 同法第三十条第一項 → 所得税法 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — https://japanlaw.org/ja/income-tax-act/art-30/par-1 · https://japanlaw.org/l/340AC0000000033/art-30/par-1
- suppl-4221-6/art-58/par-2: この条 → 租税特別措置法 附則第五十八条 (Supplementary Provisions, Article 58), suppl-4221-6/art-58 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-58 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-58
- suppl-4221-6/art-58/par-3: 次項 → 租税特別措置法 附則第五十八条第四項 (Supplementary Provisions, Article 58, paragraph (4)), suppl-4221-6/art-58/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-58/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-58/par-4
- suppl-4221-6/art-58/par-4: 勤労者財産形成促進法（昭和四十六年法律第九十二号）第九条第三項 → e-Gov law 346AC0000000092, 第九条第三項 (Article 9, paragraph (3)), art-9/par-3 — not held in this collection
- suppl-4221-6/art-58/par-5: 勤労者財産形成促進法第九条第二項第二号 → e-Gov law 346AC0000000092, 第九条第二項第二号 (Article 9, paragraph (2), item (ii)), art-9/par-2/item-2 — not held in this collection
- suppl-4221-6/art-58/par-5: 同法第十条第三項 → e-Gov law 346AC0000000092, 第十条第三項 (Article 10, paragraph (3)), art-10/par-3 — not held in this collection
- suppl-4221-6/art-58/par-5: この条 → 租税特別措置法 附則第五十八条 (Supplementary Provisions, Article 58), suppl-4221-6/art-58 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-58 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-58
- suppl-4221-6/art-58/par-6: 勤労者財産形成促進法第九条第一項 → e-Gov law 346AC0000000092, 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — not held in this collection
- suppl-4221-6/art-58/par-6: 第二項 → 租税特別措置法 附則第五十八条第二項 (Supplementary Provisions, Article 58, paragraph (2)), suppl-4221-6/art-58/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-58/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-58/par-2
- suppl-4221-6/art-58/par-6: 第四項 → 租税特別措置法 附則第五十八条第四項 (Supplementary Provisions, Article 58, paragraph (4)), suppl-4221-6/art-58/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-58/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-58/par-4
- suppl-4221-6/art-58/par-7: 第二項 → 租税特別措置法 附則第五十八条第二項 (Supplementary Provisions, Article 58, paragraph (2)), suppl-4221-6/art-58/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-58/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-58/par-2
- suppl-4221-6/art-58/par-7: 前項 → 租税特別措置法 附則第五十八条第六項 (Supplementary Provisions, Article 58, paragraph (6)), suppl-4221-6/art-58/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-58/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-58/par-6
- suppl-4221-6/art-58/par-7: 第四項 → 租税特別措置法 附則第五十八条第四項 (Supplementary Provisions, Article 58, paragraph (4)), suppl-4221-6/art-58/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-58/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-58/par-4
- suppl-4221-6/art-59/par-2: 附則第一条第十号 → 租税特別措置法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-4221-6/art-1/par-1/item-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-10
- suppl-4221-6/art-64/par-2: 次項 → 租税特別措置法 附則第六十四条第三項 (Supplementary Provisions, Article 64, paragraph (3)), suppl-4221-6/art-64/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-64/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-64/par-3
- suppl-4221-6/art-64/par-2: 第四項 → 租税特別措置法 附則第六十四条第四項 (Supplementary Provisions, Article 64, paragraph (4)), suppl-4221-6/art-64/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-64/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-64/par-4
- suppl-4221-6/art-64/par-3: この項 → 租税特別措置法 附則第六十四条第三項 (Supplementary Provisions, Article 64, paragraph (3)), suppl-4221-6/art-64/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-64/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-64/par-3
- suppl-4221-6/art-68/par-6: 平成二十一年改正法附則第三十一条第三項 → 租税特別措置法 附則第三十一条第三項 (Supplementary Provisions, Article 31, paragraph (3)), suppl-4211-13/art-31/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-31/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-31/par-3
- suppl-4221-6/art-68/par-6: この項 → 租税特別措置法 附則第六十八条第六項 (Supplementary Provisions, Article 68, paragraph (6)), suppl-4221-6/art-68/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-68/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-68/par-6
- suppl-4221-6/art-68/par-6: 次条第四項 → 租税特別措置法 附則第六十九条第四項 (Supplementary Provisions, Article 69, paragraph (4)), suppl-4221-6/art-69/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-69/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-69/par-4
- suppl-4221-6/art-69/par-4: 平成二十一年改正法附則第三十二条第三項 → 租税特別措置法 附則第三十二条第三項 (Supplementary Provisions, Article 32, paragraph (3)), suppl-4211-13/art-32/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-32/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-32/par-3
- suppl-4221-6/art-69/par-4: この項 → 租税特別措置法 附則第六十九条第四項 (Supplementary Provisions, Article 69, paragraph (4)), suppl-4221-6/art-69/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-69/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-69/par-4
- suppl-4221-6/art-70/par-1: 第四項 → 租税特別措置法 附則第七十条第四項 (Supplementary Provisions, Article 70, paragraph (4)), suppl-4221-6/art-70/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-70/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-70/par-4
- suppl-4221-6/art-70/par-2: 第四項 → 租税特別措置法 附則第七十条第四項 (Supplementary Provisions, Article 70, paragraph (4)), suppl-4221-6/art-70/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-70/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-70/par-4
- suppl-4221-6/art-70/par-3: 次項 → 租税特別措置法 附則第七十条第四項 (Supplementary Provisions, Article 70, paragraph (4)), suppl-4221-6/art-70/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-70/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-70/par-4
- suppl-4221-6/art-70/par-4: この項 → 租税特別措置法 附則第七十条第四項 (Supplementary Provisions, Article 70, paragraph (4)), suppl-4221-6/art-70/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-70/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-70/par-4
- suppl-4221-6/art-74/par-1: 附則第百二十二条 → 租税特別措置法 附則第百二十二条 (Supplementary Provisions, Article 122), suppl-4221-6/art-122 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-122 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-122
- suppl-4221-6/art-75/par-1: 附則第一条第九号 → 租税特別措置法 附則第一条第一項第九号 (Supplementary Provisions, Article 1, paragraph (1), item (ix)), suppl-4221-6/art-1/par-1/item-9 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-9
- suppl-4221-6/art-77/par-1: 平成二十二年改正法附則第百十条 → 租税特別措置法 附則第百十条 (Supplementary Provisions, Article 110), suppl-4221-6/art-110 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-110 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-110
- suppl-4221-6/art-77/par-1: 又は所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第七十七条 → 租税特別措置法 附則第七十七条 (Supplementary Provisions, Article 77), suppl-4221-6/art-77 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-77 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-77
- suppl-4221-6/art-78/par-1: 前条 → 租税特別措置法 附則第七十七条 (Supplementary Provisions, Article 77), suppl-4221-6/art-77 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-77 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-77
- suppl-4221-6/art-79/par-1: この条 → 租税特別措置法 附則第七十九条 (Supplementary Provisions, Article 79), suppl-4221-6/art-79 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-79 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-79
- suppl-4221-6/art-79/par-5: 所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第百十二条第五項 → 租税特別措置法 附則第百十二条第五項 (Supplementary Provisions, Article 112, paragraph (5)), suppl-4221-6/art-112/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-112/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-112/par-5
- suppl-4221-6/art-79/par-6: 前項 → 租税特別措置法 附則第七十九条第五項 (Supplementary Provisions, Article 79, paragraph (5)), suppl-4221-6/art-79/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-79/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-79/par-5
- suppl-4221-6/art-79/par-9: 所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第百十二条第九項 → 租税特別措置法 附則第百十二条第九項 (Supplementary Provisions, Article 112, paragraph (9)), suppl-4221-6/art-112/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-112/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-112/par-9
- suppl-4221-6/art-79/par-11: 所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第百十二条第十一項 → 租税特別措置法 附則第百十二条第十一項 (Supplementary Provisions, Article 112, paragraph (11)), suppl-4221-6/art-112/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-112/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-112/par-11
- suppl-4221-6/art-79/par-13: 所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第百十二条第十三項 → 租税特別措置法 附則第百十二条第十三項 (Supplementary Provisions, Article 112, paragraph (13)), suppl-4221-6/art-112/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-112/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-112/par-13
- suppl-4221-6/art-84/par-1: 農業の担い手に対する経営安定のための交付金の交付に関する法律（平成十八年法律第八十八号）第二条第二項第一号 → e-Gov law 418AC0000000088, 第二条第二項第一号 (Article 2, paragraph (2), item (i)), art-2/par-2/item-1 — not held in this collection
- suppl-4221-6/art-87/par-3: 附則第一条第十号 → 租税特別措置法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-4221-6/art-1/par-1/item-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-10
- suppl-4221-6/art-90/par-8: 附則第一条第三号 → 租税特別措置法 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-4221-6/art-1/par-1/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-3
- suppl-4221-6/art-90/par-9: この項 → 租税特別措置法 附則第九十条第九項 (Supplementary Provisions, Article 90, paragraph (9)), suppl-4221-6/art-90/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-90/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-90/par-9
- suppl-4221-6/art-90/par-9: 次条第七項 → 租税特別措置法 附則第九十一条第七項 (Supplementary Provisions, Article 91, paragraph (7)), suppl-4221-6/art-91/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-91/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-91/par-7
- suppl-4221-6/art-90/par-9: 平成二十一年改正法附則第四十四条第四項 → 租税特別措置法 附則第四十四条第四項 (Supplementary Provisions, Article 44, paragraph (4)), suppl-4211-13/art-44/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-44/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-44/par-4
- suppl-4221-6/art-90/par-11: 第七項 → 租税特別措置法 附則第九十条第七項 (Supplementary Provisions, Article 90, paragraph (7)), suppl-4221-6/art-90/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-90/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-90/par-7
- suppl-4221-6/art-91/par-7: この項 → 租税特別措置法 附則第九十一条第七項 (Supplementary Provisions, Article 91, paragraph (7)), suppl-4221-6/art-91/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-91/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-91/par-7
- suppl-4221-6/art-91/par-7: 平成二十一年改正法附則第四十五条第四項 → 租税特別措置法 附則第四十五条第四項 (Supplementary Provisions, Article 45, paragraph (4)), suppl-4211-13/art-45/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-45/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-45/par-4
- suppl-4221-6/art-96/par-1: 資産の流動化に関する法律（平成十年法律第百五号）第四条第二項 → e-Gov law 410AC0000000105, 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — not held in this collection
- suppl-4221-6/art-96/par-1: この項 → 租税特別措置法 附則第九十六条第一項 (Supplementary Provisions, Article 96, paragraph (1)), suppl-4221-6/art-96/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-96/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-96/par-1
- suppl-4221-6/art-98/par-1: 第五項 → 租税特別措置法 附則第九十八条第五項 (Supplementary Provisions, Article 98, paragraph (5)), suppl-4221-6/art-98/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-98/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-98/par-5
- suppl-4221-6/art-98/par-2: 第五項 → 租税特別措置法 附則第九十八条第五項 (Supplementary Provisions, Article 98, paragraph (5)), suppl-4221-6/art-98/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-98/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-98/par-5
- suppl-4221-6/art-98/par-2: この項 → 租税特別措置法 附則第九十八条第二項 (Supplementary Provisions, Article 98, paragraph (2)), suppl-4221-6/art-98/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-98/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-98/par-2
- suppl-4221-6/art-98/par-3: 第五項 → 租税特別措置法 附則第九十八条第五項 (Supplementary Provisions, Article 98, paragraph (5)), suppl-4221-6/art-98/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-98/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-98/par-5
- suppl-4221-6/art-98/par-4: 次項 → 租税特別措置法 附則第九十八条第五項 (Supplementary Provisions, Article 98, paragraph (5)), suppl-4221-6/art-98/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-98/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-98/par-5
- suppl-4221-6/art-98/par-5: この項 → 租税特別措置法 附則第九十八条第五項 (Supplementary Provisions, Article 98, paragraph (5)), suppl-4221-6/art-98/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-98/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-98/par-5
- suppl-4221-6/art-105/par-1: 附則第一条第九号 → 租税特別措置法 附則第一条第一項第九号 (Supplementary Provisions, Article 1, paragraph (1), item (ix)), suppl-4221-6/art-1/par-1/item-9 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-9
- suppl-4221-6/art-110/par-1: 平成二十二年改正法附則第七十七条 → 租税特別措置法 附則第七十七条 (Supplementary Provisions, Article 77), suppl-4221-6/art-77 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-77 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-77
- suppl-4221-6/art-110/par-1: 又は所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第百十条 → 租税特別措置法 附則第百十条 (Supplementary Provisions, Article 110), suppl-4221-6/art-110 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-110 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-110
- suppl-4221-6/art-111/par-1: 前条 → 租税特別措置法 附則第百十条 (Supplementary Provisions, Article 110), suppl-4221-6/art-110 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-110 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-110
- suppl-4221-6/art-112/par-1: この条 → 租税特別措置法 附則第百十二条 (Supplementary Provisions, Article 112), suppl-4221-6/art-112 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-112 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-112
- suppl-4221-6/art-112/par-5: 所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第七十九条第五項 → 租税特別措置法 附則第七十九条第五項 (Supplementary Provisions, Article 79, paragraph (5)), suppl-4221-6/art-79/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-79/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-79/par-5
- suppl-4221-6/art-112/par-6: 前項 → 租税特別措置法 附則第百十二条第五項 (Supplementary Provisions, Article 112, paragraph (5)), suppl-4221-6/art-112/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-112/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-112/par-5
- suppl-4221-6/art-112/par-9: 所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第七十九条第九項 → 租税特別措置法 附則第七十九条第九項 (Supplementary Provisions, Article 79, paragraph (9)), suppl-4221-6/art-79/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-79/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-79/par-9
- suppl-4221-6/art-112/par-11: 所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第七十九条第十一項 → 租税特別措置法 附則第七十九条第十一項 (Supplementary Provisions, Article 79, paragraph (11)), suppl-4221-6/art-79/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-79/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-79/par-11
- suppl-4221-6/art-112/par-13: 所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第七十九条第十三項 → 租税特別措置法 附則第七十九条第十三項 (Supplementary Provisions, Article 79, paragraph (13)), suppl-4221-6/art-79/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-79/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-79/par-13
- suppl-4221-6/art-118/par-3: 附則第一条第十号 → 租税特別措置法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-4221-6/art-1/par-1/item-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-10
- suppl-4221-6/art-119/par-6: 第六項 → 租税特別措置法 附則第百十九条第六項 (Supplementary Provisions, Article 119, paragraph (6)), suppl-4221-6/art-119/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-119/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-119/par-6
- suppl-4221-6/art-119/par-6: 第十項 → 租税特別措置法 附則第百十九条第十項 (Supplementary Provisions, Article 119, paragraph (10)), suppl-4221-6/art-119/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-119/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-119/par-10
- suppl-4221-6/art-119/par-6: 第七項 → 租税特別措置法 附則第百十九条第七項 (Supplementary Provisions, Article 119, paragraph (7)), suppl-4221-6/art-119/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-119/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-119/par-7
- suppl-4221-6/art-119/par-8: 附則第一条第三号 → 租税特別措置法 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-4221-6/art-1/par-1/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-3
- suppl-4221-6/art-119/par-9: 次条第七項 → 租税特別措置法 附則第百二十条第七項 (Supplementary Provisions, Article 120, paragraph (7)), suppl-4221-6/art-120/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-120/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-120/par-7
- suppl-4221-6/art-119/par-9: この項 → 租税特別措置法 附則第百十九条第九項 (Supplementary Provisions, Article 119, paragraph (9)), suppl-4221-6/art-119/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-119/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-119/par-9
- suppl-4221-6/art-119/par-9: 平成二十一年改正法附則第五十九条第四項 → 租税特別措置法 附則第五十九条第四項 (Supplementary Provisions, Article 59, paragraph (4)), suppl-4211-13/art-59/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-59/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-59/par-4
- suppl-4221-6/art-119/par-11: 第七項 → 租税特別措置法 附則第百十九条第七項 (Supplementary Provisions, Article 119, paragraph (7)), suppl-4221-6/art-119/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-119/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-119/par-7
- suppl-4221-6/art-120/par-4: 第九項 → 租税特別措置法 附則第百二十条第九項 (Supplementary Provisions, Article 120, paragraph (9)), suppl-4221-6/art-120/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-120/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-120/par-9
- suppl-4221-6/art-120/par-7: この項 → 租税特別措置法 附則第百二十条第七項 (Supplementary Provisions, Article 120, paragraph (7)), suppl-4221-6/art-120/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-120/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-120/par-7
- suppl-4221-6/art-120/par-7: 平成二十一年改正法附則第六十条第四項 → 租税特別措置法 附則第六十条第四項 (Supplementary Provisions, Article 60, paragraph (4)), suppl-4211-13/art-60/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-60/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-60/par-4
- suppl-4221-6/art-124/par-4: 前項 → 租税特別措置法 附則第百二十四条第三項 (Supplementary Provisions, Article 124, paragraph (3)), suppl-4221-6/art-124/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-124/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-124/par-3
- suppl-4221-6/art-124/par-7: 所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第百二十四条第二項 → 租税特別措置法 附則第百二十四条第二項 (Supplementary Provisions, Article 124, paragraph (2)), suppl-4221-6/art-124/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-124/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-124/par-2
- suppl-4221-6/art-124/par-7: 同条第四項 → 租税特別措置法 附則第百二十四条第四項 (Supplementary Provisions, Article 124, paragraph (4)), suppl-4221-6/art-124/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-124/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-124/par-4
- suppl-4221-6/art-124/par-8: 所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第百二十四条第五項 → 租税特別措置法 附則第百二十四条第五項 (Supplementary Provisions, Article 124, paragraph (5)), suppl-4221-6/art-124/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-124/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-124/par-5
- suppl-4221-6/art-124/par-9: 所得税法等の一部を改正する法律（平成二十一年法律第十三号）附則第六十四条第六項 → 租税特別措置法 附則第六十四条第六項 (Supplementary Provisions, Article 64, paragraph (6)), suppl-4211-13/art-64/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-64/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-64/par-6
- suppl-4221-6/art-146/par-1: この条 → 租税特別措置法 附則第百四十六条 (Supplementary Provisions, Article 146), suppl-4221-6/art-146 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-146 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-146
- suppl-4221-6/art-146/par-1: 附則第一条 → 租税特別措置法 附則第一条 (Supplementary Provisions, Article 1), suppl-4221-6/art-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1
- suppl-4221-6/art-149/par-1: この条 → 租税特別措置法 附則第百四十九条 (Supplementary Provisions, Article 149), suppl-4221-6/art-149 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-149 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-149
## Cited by
77 provisions cite this one. No official source publishes this direction.
- 租税特別措置法 附則第一条第一項第一号ソ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-1/sub-2
- 租税特別措置法 附則第一条第一項第二号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-2
- 租税特別措置法 附則第一条第一項第三号リ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-3/sub-2
- 租税特別措置法 附則第一条第一項第四号ハ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-4/sub-2
- 租税特別措置法 附則第一条第一項第七号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-7
- 租税特別措置法 附則第一条第一項第七号の二（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-7-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-7-2
- 租税特別措置法 附則第一条第一項第九号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-9
- 租税特別措置法 附則第一条第一項第十号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-10
- 租税特別措置法 附則第四十四条第一項（国外で発行された公社債等の利子所得の分離課税等の経過措置等） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-44/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-44/par-1
- 租税特別措置法 附則第四十六条第一項（振替国債等の利子の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-46/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-46/par-1
- 租税特別措置法 附則第四十六条第二項（振替国債等の利子の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-46/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-46/par-2
- 租税特別措置法 附則第四十八条第三項（民間国外債等の利子の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-48/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-48/par-3
- 租税特別措置法 附則第五十一条第二項（上場会社等の自己の株式の公開買付けの場合のみなし配当課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-51/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-51/par-2
- 租税特別措置法 附則第五十三条第一項（エネルギー需給構造改革推進設備を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-53/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-53/par-1
- 租税特別措置法 附則第五十五条第一項（情報基盤強化設備等を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-55/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-55/par-1
- 租税特別措置法 附則第五十六条第一項（所得税の額から控除される特別控除額の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-56/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-56/par-1
- 租税特別措置法 附則第五十七条第一項（個人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-57/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-57/par-1
- 租税特別措置法 附則第五十八条第一項（給与所得者等が住宅資金の貸付け等を受けた場合の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-58/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-58/par-1
- 租税特別措置法 附則第五十八条第二項（給与所得者等が住宅資金の貸付け等を受けた場合の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-58/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-58/par-2
- 租税特別措置法 附則第五十八条第三項（給与所得者等が住宅資金の貸付け等を受けた場合の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-58/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-58/par-3
- 租税特別措置法 附則第五十八条第五項（給与所得者等が住宅資金の貸付け等を受けた場合の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-58/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-58/par-5
- 租税特別措置法 附則第五十八条第六項（給与所得者等が住宅資金の貸付け等を受けた場合の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-58/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-58/par-6
- 租税特別措置法 附則第五十八条第七項（給与所得者等が住宅資金の貸付け等を受けた場合の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-58/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-58/par-7
- 租税特別措置法 附則第五十九条第二項（個人の譲渡所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-59/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-59/par-2
- 租税特別措置法 附則第六十四条第二項（非課税口座内の少額上場株式等に係る譲渡所得等の非課税に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-64/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-64/par-2
- 租税特別措置法 附則第六十四条第三項（非課税口座内の少額上場株式等に係る譲渡所得等の非課税に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-64/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-64/par-3
- 租税特別措置法 附則第六十八条第六項（居住者の特定外国子会社等に係る所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-68/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-68/par-6
- 租税特別措置法 附則第六十九条第四項（特殊関係株主等である居住者に係る特定外国法人に係る所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-69/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-69/par-4
- 租税特別措置法 附則第七十条第一項（振替国債の償還差益等の非課税等に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-70/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-70/par-1
- 租税特別措置法 附則第七十条第二項（振替国債の償還差益等の非課税等に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-70/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-70/par-2
- 租税特別措置法 附則第七十条第三項（振替国債の償還差益等の非課税等に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-70/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-70/par-3
- 租税特別措置法 附則第七十条第四項（振替国債の償還差益等の非課税等に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-70/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-70/par-4
- 租税特別措置法 附則第七十四条第一項（試験研究を行った場合の法人税額の特別控除に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-74/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-74/par-1
- 租税特別措置法 附則第七十五条第一項（エネルギー需給構造改革推進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-75/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-75/par-1
- 租税特別措置法 附則第七十七条第一項（情報基盤強化設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-77/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-77/par-1
- 租税特別措置法 附則第七十八条第一項（法人税の額から控除される特別控除額の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-78/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-78/par-1
- 租税特別措置法 附則第七十九条第一項（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-79/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-79/par-1
- 租税特別措置法 附則第七十九条第五項（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-79/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-79/par-5
- 租税特別措置法 附則第七十九条第六項（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-79/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-79/par-6
- 租税特別措置法 附則第七十九条第九項（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-79/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-79/par-9
- 租税特別措置法 附則第七十九条第十一項（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-79/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-79/par-11
- 租税特別措置法 附則第七十九条第十三項（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-79/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-79/par-13
- 租税特別措置法 附則第八十七条第三項（法人の資産の譲渡等の場合の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-87/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-87/par-3
- 租税特別措置法 附則第九十条第八項（内国法人の特定外国子会社等に係る所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-90/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-90/par-8
- 租税特別措置法 附則第九十条第九項（内国法人の特定外国子会社等に係る所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-90/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-90/par-9
- 租税特別措置法 附則第九十条第十一項（内国法人の特定外国子会社等に係る所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-90/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-90/par-11
- 租税特別措置法 附則第九十一条第七項（特殊関係株主等である内国法人に係る特定外国法人に係る所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-91/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-91/par-7
- 租税特別措置法 附則第九十六条第一項（特定目的会社に係る課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-96/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-96/par-1
- 租税特別措置法 附則第九十八条第一項（振替国債の利子等の非課税等に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-98/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-98/par-1
- 租税特別措置法 附則第九十八条第二項（振替国債の利子等の非課税等に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-98/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-98/par-2
- 租税特別措置法 附則第九十八条第三項（振替国債の利子等の非課税等に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-98/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-98/par-3
- 租税特別措置法 附則第九十八条第四項（振替国債の利子等の非課税等に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-98/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-98/par-4
- 租税特別措置法 附則第九十八条第五項（振替国債の利子等の非課税等に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-98/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-98/par-5
- 租税特別措置法 附則第百五条第一項（連結法人がエネルギー需給構造改革推進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-105/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-105/par-1
- 租税特別措置法 附則第百十条第一項（連結法人が情報基盤強化設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-110/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-110/par-1
- 租税特別措置法 附則第百十一条第一項（連結法人の法人税の額から控除される特別控除額の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-111/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-111/par-1
- 租税特別措置法 附則第百十二条第一項（連結法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-112/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-112/par-1
- 租税特別措置法 附則第百十二条第五項（連結法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-112/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-112/par-5
- 租税特別措置法 附則第百十二条第六項（連結法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-112/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-112/par-6
- 租税特別措置法 附則第百十二条第九項（連結法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-112/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-112/par-9
- …and 17 more at https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6
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## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-501, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-502, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-503, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-504, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-505, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-506, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-507, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-508, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-509, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-510, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-511, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-512, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-513, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-011, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T103859-007, translated 2026-10-08
- This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07