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Supplementary Provisions

附　則

Supplementary Provisions, Article 1Effective Date

第一条（施行期日）

This Cabinet Order comes into effect on April 1, 2006; provided, however, that the provisions listed in the following items come into effect on the dates specified respectively in those items.

この政令は、平成十八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。

the provisions amending and the provisions adding one Article before in Part II, Chapter I, Section 5 (limited to the portion pertaining to and ): October 1, 2006;

の改正規定及び第二編第一章第五節中の前に一条を加える改正規定（及びに係る部分に限る。）　平成十八年十月一日

the provisions amending the table of contents (limited to the portion amending "" to ""), the provisions amending , the provisions amending (excluding the portion amending "" to ""), the provisions amending (excluding the portion adding "prescribed in " after "cancellation refund ("), the provisions amending , the provisions amending , the provisions adding one paragraph to , the provisions deleting , the provisions amending , the provisions amending (including the heading), the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending (excluding the portion adding "and a casualty insurance policy concluded with a small amount and short term insurer prescribed in " after "the same applies hereinafter)"), the provisions adding one Article after , and the provisions adding one Article after , as well as the provisions of Article 13, paragraph (1), Articles 14, 16 and 18, Article 20, paragraph (1) and of the Supplementary Provisions: January 1, 2007;

目次の改正規定（「」を「」に改める部分に限る。）、の改正規定、の改正規定（「」を「」に改める部分を除く。）、の改正規定（「解約返戻金（」の下に「に規定する」を加える部分を除く。）、の改正規定、の改正規定、に一項を加える改正規定、を削る改正規定、の改正規定、（見出しを含む。）の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定（「同じ。）」の下に「及び（定義）に規定する少額短期保険業者と締結した損害保険契約」を加える部分を除く。）、の次に一条を加える改正規定及びの次に一条を加える改正規定並びに附則第十三条第一項、第十四条、第十六条、第十八条、第二十条第一項及びの規定　平成十九年一月一日

the provisions amending the table of contents (limited to the portion amending "" to "" and "" to ""), the provisions deleting , the provisions amending , the provisions deleting , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending (including the heading), the provisions amending , the provisions amending , the provisions amending (excluding the portion amending " (Amounts Deemed to Constitute Dividends)" to " (Amounts Deemed to Constitute Dividends)"), the provisions amending (limited to the portion adding "or equity interest" after "the shares prescribed in" in , the portion amending "including; hereinafter in " to "including; hereinafter in " in , the portion amending "liabilities" to "liabilities (including obligations pertaining to share options)" in , the portion deleting "prescribed in Article 2, item (xii)-3 of the Corporation Tax Act" in (b) of , the portion amending "reduction of capital or contribution" to "return of capital" and "refund due to that reduction of capital or contribution" to "that return of capital" in , the portion amending "liabilities" to "liabilities (including obligations pertaining to share options)" in (a) of , and the portion pertaining to (b) of ), the provisions amending , the provisions amending , the provisions amending , the provisions amending (including the heading), the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending (including the heading), the provisions amending , the provisions amending (excluding the portion amending "amount of capital, etc. or amount of consolidated individual capital, etc." to "amount of stated capital, etc. or amount of consolidated individual stated capital, etc." in ), the provisions amending (including the heading) (excluding the portion amending "amount of capital, etc. or amount of consolidated individual capital, etc." to "amount of stated capital, etc. or amount of consolidated individual stated capital, etc." in ), the provisions amending and , the provisions amending (including the heading), the provisions amending , the provisions adding one Article before in Part II, Chapter I, Section 5 (excluding the portion pertaining to and ), the provisions deleting , the provisions amending , the provisions amending , the provisions amending , the provisions amending (excluding the portion adding "or total amount" after "total number"), the provisions amending (excluding the portion adding "or total amount" after "total number"), the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions adding one Article after , the provisions amending , the provisions amending (excluding the portion deleting , the portion amending "amount of capital, etc. or amount of consolidated individual capital, etc." to "amount of stated capital, etc. or amount of consolidated individual stated capital, etc." in , the portion making , the portion pertaining to , and the portion making ), the provisions amending (including the heading), the provisions adding one Article after , and the provisions amending , as well as the provisions of Articles 3 and 5, Article 6, paragraphs (1) and (2), Articles 7 through 9, Articles 11 and 17, Article 19, paragraphs (1) through (4), (7) and (8), and Article 21 of the Supplementary Provisions: the date of enforcement of the Companies Act (Act No. 86 of 2005);

目次の改正規定（「」を「」に、「」を「」に改める部分に限る。）、を削る改正規定、の改正規定、を削る改正規定、の改正規定、の改正規定、の改正規定、イの改正規定、（見出しを含む。）の改正規定、の改正規定、の改正規定、の改正規定（「（配当等の額とみなす金額）」を「（配当等とみなす金額）」に改める部分を除く。）、の改正規定（中「規定する株式」の下に「又は出資」を加える部分、中「含む。以下」を「含む。以下」に改める部分、イ中「負債」を「負債（新株予約権に係る義務を含む。）」に改める部分、ロ中「法人税法第二条第十二号の三に規定する」を削る部分、中「掲げる資本若しくは出資の減少」を「掲げる資本の払戻し」に、「当該資本若しくは出資の減少による払戻し」を「当該資本の払戻し」に改める部分、イ中「負債」を「負債（新株予約権に係る義務を含む。）」に改める部分及びロに係る部分に限る。）、の改正規定、の改正規定、の改正規定、（見出しを含む。）の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、（見出しを含む。）の改正規定、の改正規定、の改正規定（中「資本等の金額又は連結個別資本等の金額」を「資本金等の額又は連結個別資本金等の額」に改める部分を除く。）、（見出しを含む。）の改正規定（中「資本等の金額又は連結個別資本等の金額」を「資本金等の額又は連結個別資本金等の額」に改める部分を除く。）、及びの改正規定、（見出しを含む。）の改正規定、の改正規定、第二編第一章第五節中の前に一条を加える改正規定（及びに係る部分を除く。）、を削る改正規定、の改正規定、の改正規定、の改正規定、の改正規定（「総数」の下に「又は総額」を加える部分を除く。）、の改正規定（「総数」の下に「又は総額」を加える部分を除く。）、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の次に一条を加える改正規定、の改正規定、の改正規定（を削る部分、中「資本等の金額又は連結個別資本等の金額」を「資本金等の額又は連結個別資本金等の額」に改める部分、をとする部分、に係る部分及びをとする部分を除く。）、（見出しを含む。）の改正規定、の次に一条を加える改正規定並びにの改正規定並びに附則第三条、第五条、第六条第一項及び第二項、第七条から第九条まで、第十一条、第十七条、第十九条第一項から第四項まで、第七項及び第八項並びに第二十一条の規定　会社法（平成十七年法律第八十六号）の施行の日

the provisions amending and the provisions amending , as well as the provisions of Article 15, paragraph (2) of the Supplementary Provisions: the date specified in .

の改正規定及びの改正規定並びに附則第十五条第二項の規定　に定める日

Supplementary Provisions, Article 2Principles of Transitional Measures

第二条（経過措置の原則）

Except as otherwise provided, the provisions of the Order for Enforcement of the Income Tax Act as amended (hereinafter referred to as the "New Order") apply to income tax for 2006 and thereafter, and the provisions then in force continue to govern income tax for 2005 and earlier.

別段の定めがあるものを除き、改正後の所得税法施行令（以下「新令」という。）の規定は、平成十八年分以後の所得税について適用し、平成十七年分以前の所得税については、なお従前の例による。

Supplementary Provisions, Article 3Transitional Measures Concerning the Scope of Instruments Equivalent to Securities

第三条（有価証券に準ずるものの範囲に関する経過措置）

With regard to fractions listed in prior to amendment (hereinafter referred to as the "Former Order") that an individual acquired before the date specified in Article 1, item (iii) (Effective Date) of the Supplementary Provisions (hereinafter referred to as the "Effective Date of the Companies Act"), the provisions then in force continue to govern.

個人が附則第一条第三号（施行期日）に定める日（以下「会社法施行日」という。）前に取得した改正前の所得税法施行令（以下「旧令」という。）（有価証券に準ずるものの範囲）に掲げる端数の部分については、なお従前の例による。

Supplementary Provisions, Article 4Transitional Measures Concerning the Scope of Documents Certifying That an Individual Falls under a Person with a Disability or Other Eligible Person

第四条（障害者等に該当する旨を証する書類の範囲に関する経過措置）

With regard to the postal savings identity card prescribed in (Scope of Documents Certifying That an Individual Falls under a Person with a Disability or Other Eligible Person) of the Former Order that an individual showed, before the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), at the time of submitting the application form for tax-exempt postal savings prescribed in prior to amendment by the provisions of (Partial Amendment of the Income Tax Act) of the (the Income Tax Act before that amendment is hereinafter referred to as the "Former Act"), the provisions then in force continue to govern.

個人が、この政令の施行の日（以下「施行日」という。）（所得税法の一部改正）の規定による改正前の所得税法（以下「旧法」という。）（障害者等の郵便貯金の利子所得の非課税）に規定する非課税郵便貯金申込書の提出の際に提示した（障害者等に該当する旨を証する書類の範囲）に規定する郵便貯金本人票については、なお従前の例による。

Supplementary Provisions, Article 5Transitional Measures Concerning the Scope, etc. of Deposits and Similar Savings Treated as Nontaxable for Interest Income, etc.

第五条（利子所得等について非課税とされる預貯金等の範囲等に関する経過措置）

The provisions of Article 33, paragraph (4), item (iii) (Scope of Deposits and Similar Savings Treated as Nontaxable for Interest Income, etc.) and Article 37, paragraph (2), item (i) (Records of Securities, etc.) of the New Order apply to Securities prescribed in Article 10, paragraph (1) (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons) of the Income Tax Act as amended by the provisions of (Partial Amendment of the Income Tax Act) of the Amending Act (hereinafter referred to as the "New Act") that are purchased on or after the Effective Date of the Companies Act, and the provisions then in force continue to govern Securities prescribed in (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons) of the Former Act that were purchased before the Effective Date of the Companies Act.

新令第三十三条第四項第三号（利子所得等について非課税とされる預貯金等の範囲）及び（有価証券の記録等）の規定は、会社法施行日以後に購入をする（所得税法の一部改正）の規定による改正後の所得税法（以下「新法」という。）第十条第一項（障害者等の少額預金の利子所得等の非課税）に規定する有価証券について適用し、会社法施行日前に購入をした（障害者等の少額預金の利子所得等の非課税）に規定する有価証券については、なお従前の例による。

The provisions of Article 51-2, paragraph (1), item (iii) (Records, etc. of Securities Relating to Public and Corporate Bonds or Similar Interests) of the New Order apply to public and corporate bonds or similar interests prescribed in Article 11, paragraph (4) (Nontaxability of Public Corporations and Charitable Trusts) of the New Act that are managed on or after the Effective Date of the Companies Act by the method prescribed in that paragraph, and the provisions then in force continue to govern public and corporate bonds or similar interests prescribed in (Nontaxability of Public Corporations and Charitable Trusts) of the Former Act that are being managed before the Effective Date of the Companies Act by the method prescribed in .

新令第五十一条の二第一項第三号（公社債等に係る有価証券の記録等）の規定は、会社法施行日以後に新法第十一条第四項（公共法人等及び公益信託等に係る非課税）に規定する方法により管理される同項に規定する公社債等について適用し、会社法施行日前に（公共法人等及び公益信託等に係る非課税）に規定する方法により管理されているに規定する公社債等については、なお従前の例による。

Supplementary Provisions, Article 6Transitional Measures Concerning the Method of Calculating the Amount of Stated Capital, etc. or the Amount of Consolidated Individual Stated Capital, etc. Corresponding to Shares Held, etc.

第六条（所有株式に対応する資本金等の額又は連結個別資本金等の額の計算方法等に関する経過措置）

The provisions of Article 61, paragraph (1), items (iv) through (vii) (Method of Calculating the Amount of Stated Capital, etc. or the Amount of Consolidated Individual Stated Capital, etc. Corresponding to Shares Held, etc.) of the New Order apply to acquisitions that a corporation carries out on or after the Effective Date of the Companies Act on the grounds listed in those provisions, and the provisions then in force continue to govern acquisitions that a corporation carried out before the Effective Date of the Companies Act on the grounds listed in (Method of Calculating the Amount of Capital, etc. or the Amount of Consolidated Individual Capital, etc. Corresponding to Shares Held, etc.) of the Former Order.

新令第六十一条第一項第四号から第七号まで（所有株式に対応する資本金等の額又は連結個別資本金等の額の計算方法等）の規定は、法人が会社法施行日以後に行うこれらの規定に掲げる事由による取得について適用し、法人が会社法施行日前に行ったからまで（所有株式に対応する資本等の金額又は連結個別資本等の金額の計算方法等）に掲げる事由による取得については、なお従前の例による。

An acquisition that a corporation carries out on or after the Effective Date of the Companies Act by way of a purchase under the provisions of prior to amendment by the provisions of (Partial Amendment of the Commercial Code) of the , of fractional shares for which the provisions then in force continue to govern pursuant to the provisions of , is deemed to be an acquisition by purchase listed in Article 61, paragraph (1), item (vi) of the New Order.

法人が会社法施行日以後に行う（端株に関する経過措置）の規定によりなお従前の例によることとされる端株の（商法の一部改正）の規定による改正前の（端株主の端株買取請求権）の規定による買取りによる取得は、新令第六十一条第一項第六号に掲げる買取りによる取得とみなす。

The provisions of Article 61, paragraph (2), items (i) and (ii) of the New Order apply to a merger listed in Article 25, paragraph (1), item (i) (Amounts Deemed to Constitute Dividends) of the New Act, or a company split by split-off listed in item (ii) of that paragraph, that a corporation carries out on or after the Effective Date, and the provisions then in force continue to govern a merger listed in (Amounts Deemed to Constitute Amounts of Dividends) of the Former Act, or a company split by split-off listed in , that a corporation carried out before the Effective Date.

新令第六十一条第二項第一号及び第二号の規定は、法人が施行日以後に行う新法第二十五条第一項第一号（配当等とみなす金額）に掲げる合併又は同項第二号に掲げる分割型分割について適用し、法人が施行日前に行った（配当等の額とみなす金額）に掲げる合併又はに掲げる分割型分割については、なお従前の例による。

The provisions of Article 61, paragraph (2), item (iv) of the New Order apply to the acquisition of own shares, etc. prescribed in that item that a corporation carries out on or after the Effective Date, and the provisions then in force continue to govern the cancellation of shares listed in of the Former Act, the acquisition of own shares listed in , or the refund of equity interest upon the withdrawal or retirement of a member listed in , that a corporation carried out before the Effective Date.

新令第六十一条第二項第四号の規定は、法人が施行日以後に行う同号に規定する自己株式の取得等について適用し、法人が施行日前に行ったに掲げる株式の消却、に掲げる自己の株式の取得又はに掲げる社員の退社若しくは脱退による持分の払戻しについては、なお従前の例による。

In applying the provisions of Article 61, paragraph (2), item (iv) of the New Order during the period from the Effective Date to the day before the Effective Date of the Companies Act, the phrase "" in that item is deemed to be replaced with " and ".

施行日から会社法施行日の前日までの間における新令第六十一条第二項第四号の規定の適用については、同号中「」とあるのは、「及び」とする。

Supplementary Provisions, Article 7Transitional Measures Concerning the Treatment of Cases Where Only Part of Shares or Other Assets Is Delivered to Shareholders, Members, or Other Investors of the Splitting Corporation, etc.

第七条（株式その他の資産の一部のみを分割法人の株主等に交付する場合等の取扱いに関する経過措置）

The provisions of Article 83, paragraph (1) (Treatment of Cases Where Only Part of Shares or Other Assets Is Delivered to Shareholders, Members, or Other Investors of the Splitting Corporation, etc.) of the New Order apply to a company split that a corporation carries out on or after the Effective Date of the Companies Act, and the provisions then in force continue to govern a company split that a corporation carried out before the Effective Date of the Companies Act.

新令第八十三条第一項（株式その他の資産の一部のみを分割法人の株主等に交付する場合等の取扱い）の規定は、法人が会社法施行日以後に行う分割について適用し、法人が会社法施行日前に行った分割については、なお従前の例による。

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