Supplementary Provisions, Article 5Transitional Measures Concerning the Special Provision on Depreciation Allowance of Obsolete Depreciable Assets
第五条（陳腐化した減価償却資産の償却費の特例に関する経過措置）
With regard to the application of Article 133-2, paragraph (1) (Special Provisions on Depreciation Allowances for Obsolete Depreciable Assets) of the New Order to an individual to whom the provisions of Article 14 (limited to the part pertaining to paragraph (2)) (Additional Depreciation for Superior Rental Housing) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) prior to amendment by the provisions of Article 5 (Partial Amendment of the Act on Special Measures Concerning Taxation) of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009; hereinafter referred to as the "Amending Act"), which remain in force pursuant to the provisions of Article 27, paragraph (10) (Transitional Measures regarding Depreciation of Individuals) of the Supplementary Provisions of the Amending Act, apply, in Article 133-2, paragraph (1) of the New Order, the word "又は" (or) is deemed to be replaced with "若しくは" (or, joining a smaller group of alternatives), and the phrase "provisions)" is deemed to be replaced with "provisions) or the provisions of Article 14 (limited to the part pertaining to paragraph (2)) (Additional Depreciation for Superior Rental Housing) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 5 (Partial Amendment of the Act on Special Measures Concerning Taxation) of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009), which remain in force pursuant to the provisions of Article 27, paragraph (10) (Transitional Measures regarding Depreciation of Individuals) of the Supplementary Provisions of that Act".
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「改正法」という。）附則第二十七条第十項（個人の減価償却に関する経過措置）の規定によりなおその効力を有するものとされる改正法第五条（租税特別措置法の一部改正）の規定による改正前の租税特別措置法（昭和三十二年法律第二十六号）第十四条（第二項に係る部分に限る。）（優良賃貸住宅の割増償却）の規定の適用を受ける個人に係る新令第百三十三条の二第一項（陳腐化した減価償却資産の償却費の特例）の規定の適用については、同項中「）又は」とあるのは「）若しくは」と、「）の規定」とあるのは「）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）附則第二十七条第十項（個人の減価償却に関する経過措置）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五条（租税特別措置法の一部改正）の規定による改正前の租税特別措置法第十四条（第二項に係る部分に限る。）（優良賃貸住宅の割増償却）の規定」とする。
With regard to the application of Article 133-2, paragraph (1) of the New Order to an individual to whom the provisions of Article 14-2 (limited to the part pertaining to paragraph (2), item (i)) (Additional Depreciation for Specified Redevelopment Buildings, etc.) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 5 of the Amending Act, which remain in force pursuant to the provisions of Article 27, paragraph (12) of the Supplementary Provisions of the Amending Act, apply, in Article 133-2, paragraph (1) of the New Order, the word "又は" (or) is deemed to be replaced with "若しくは" (or, joining a smaller group of alternatives), and the phrase "provisions)" is deemed to be replaced with "provisions) or the provisions of Article 14-2 (limited to the part pertaining to paragraph (2), item (i)) (Additional Depreciation for Specified Redevelopment Buildings, etc.) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 5 (Partial Amendment of the Act on Special Measures Concerning Taxation) of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009), which remain in force pursuant to the provisions of Article 27, paragraph (12) (Transitional Measures regarding Depreciation of Individuals) of the Supplementary Provisions of that Act".
改正法附則第二十七条第十二項の規定によりなおその効力を有するものとされる改正法第五条の規定による改正前の租税特別措置法第十四条の二（第二項第一号に係る部分に限る。）（特定再開発建築物等の割増償却）の規定の適用を受ける個人に係る新令第百三十三条の二第一項の規定の適用については、同項中「）又は」とあるのは「）若しくは」と、「）の規定」とあるのは「）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）附則第二十七条第十二項（個人の減価償却に関する経過措置）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五条（租税特別措置法の一部改正）の規定による改正前の租税特別措置法第十四条の二（第二項第一号に係る部分に限る。）（特定再開発建築物等の割増償却）の規定」とする。
Supplementary Provisions, Article 6Transitional Measures regarding Scope of Foreign Income Tax
第六条（外国所得税の範囲に関する経過措置）
The provisions of Article 221 (Scope of Foreign Income Tax) of the New Order apply to income tax for 2010 and subsequent years, and the provisions then in force continue to govern income tax for 2009 and earlier years.
新令第二百二十一条（外国所得税の範囲）の規定は、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。
Supplementary Provisions, Article 7Transitional Measures Concerning the Foreign Tax Credit
第七条（外国税額控除に関する経過措置）
The provisions of Article 222-2 (Amount of Foreign Income Tax Not Eligible for Foreign Tax Credit) of the New Order apply to income tax for 2010 and subsequent years.
新令第二百二十二条の二（外国税額控除の対象とならない外国所得税の額）の規定は、平成二十二年分以後の所得税について適用する。
Supplementary Provisions, Article 8Transitional Measures Concerning Income from Transfer of Assets in Japan
第八条（国内にある資産の譲渡による所得に関する経過措置）
The provisions of Article 280, paragraph (2) (Income from Transfer of Assets in Japan) of the New Order apply to income arising from the transfer of assets listed in item (iii) of that paragraph that an individual makes on or after the Effective Date, and the provisions then in force continue to govern income arising from the transfer of assets listed in Article 280, paragraph (2), item (iii) (Income from Transfer of Assets in Japan) of the Former Order that an individual made before the Effective Date.
新令第二百八十条第二項（国内にある資産の譲渡による所得）の規定は、個人が施行日以後に行う同項第三号に掲げる資産の譲渡により生ずる所得について適用し、個人が施行日前に行った旧令第二百八十条第二項第三号（国内にある資産の譲渡による所得）に掲げる資産の譲渡により生ずる所得については、なお従前の例による。
Supplementary Provisions, Article 9Transitional Measures Concerning Notice, etc. by Persons Receiving Delivered Money, etc.
第九条（交付金銭等の受領者の告知等に関する経過措置）
Article 345, paragraph (4) (Notice, etc. by Persons Receiving Delivered Money, etc.) of the New Order applies to the delivered money, etc. prescribed in paragraph (3) of that Article that is delivered on or after the Effective Date, and for the delivered money, etc. prescribed in Article 346, paragraph (3) (Notice, etc. by Persons Receiving Delivered Money, etc.) of the Former Order that was delivered before the Effective Date, the provisions then in force continue to govern.
新令第三百四十五条第四項（交付金銭等の受領者の告知等）の規定は、施行日以後に交付を受ける同条第三項に規定する交付金銭等について適用し、施行日前に交付を受けた旧令第三百四十六条第三項（交付金銭等の受領者の告知等）に規定する交付金銭等については、なお従前の例による。
Supplementary Provisions, Article 10Transitional Measures Concerning Notice, etc. by Persons Receiving Redemption Money or a Similar Asset of Stock-Type Securities Investment Trusts, etc.
第十条（株式等証券投資信託等の償還金等の受領者の告知等に関する経過措置）
With regard to the application of Article 346 (Notice, etc. by Persons Receiving Redemption Money or a Similar Asset of Stock-Type Securities Investment Trusts, etc.) of the New Order during the period from the Effective Date to December 31, 2009, in paragraph (1) of that Article, the phrase ", the Investment Trust other than a public and corporate bond, etc. Investment Trust prescribed in that item or a Specified Trust That Issues Beneficiary Certificates" is deemed to be replaced with "for which the solicitation of beneficial interests pertaining to its establishment was made by public offering (meaning the public offering prescribed in Article 2, paragraph (1), item (xv)-3 (Definitions) of the Act)", and the phrase "stock-type Securities Investment Trust, etc." is deemed to be replaced with "publicly offered stock-type Securities Investment Trust", and in paragraph (4) of that Article, the phrase "stock-type Securities Investment Trust, etc." is deemed to be replaced with "publicly offered stock-type Securities Investment Trust".
施行日から平成二十一年十二月三十一日までの間における新令第三百四十六条（株式等証券投資信託等の償還金等の受領者の告知等）の規定の適用については、同条第一項中「、同号に規定する非公社債等投資信託又は特定受益証券発行信託」とあるのは「でその設定に係る受益権の募集が公募（法第二条第一項第十五号の三（定義）に規定する公募をいう。）により行われたもの」と、「株式等証券投資信託等」とあるのは「公募株式等証券投資信託」と、同条第四項中「株式等証券投資信託等」とあるのは「公募株式等証券投資信託」とする。
delivered money, etc.machine translation
「交付金銭等」
Money or other assets of kinds a Cabinet Order (政令) specifies that a corporation hands over to its shareholders (株主等) in the events Article 25, paragraph (1) of the Income Tax Act lists — such as a merger, a return of capital or the corporation acquiring its own shares — other than the part treated as a dividend, together with other money that order specifies, as Article 224-3, paragraph (3) of that Act describes them.
Short name set inArticle 345, paragraph (3)· applies only in this paragraph and in Article 345, paragraph (4)
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 104 of 2009.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 104 of 2009, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Former Ordermachine translation
「旧令」
In the supplementary provisions (附則) of Cabinet Order No. 104 of 2009, the Order for Enforcement of the Income Tax Act as it stood before that Cabinet Order amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Cabinet Order No. 104 of 2009, short name for the 2009 Act partially amending the Income Tax Act and other laws (Act No. 13 of 2009).
Short name set inSupplementary Provisions, Article 5, paragraph (1)