Supplementary Provisions, Article 15Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
第十五条（租税特別措置法の一部改正に伴う経過措置）
The provisions of Article 33-2, Article 36, Article 38-4, Article 38-7, Article 38-8 or Article 70 of the Act on Special Measures Concerning Taxation as amended (hereinafter referred to as "the New Act" in this Article) apply in the case where an individual has come to fall under the facts prescribed in the items of Article 33-2, paragraph (1), the items of Article 36, paragraph (2) or paragraph (3), the items of Article 38-4, paragraph (1) or paragraph (2), the items of Article 38-7, paragraph (1) or Article 38-7, paragraph (3), Article 38-8, paragraph (4) or Article 70, paragraph (1) or paragraph (2) of the New Act on or after the Effective Date, and, except as otherwise provided in these Supplementary Provisions or other laws, the provisions then in force continue to govern the case where an individual came to fall under those facts before the Effective Date.
改正後の租税特別措置法（以下この条において「新法」という。）第三十三条の二、第三十六条、第三十八条の四、第三十八条の七、第三十八条の八又は第七十条の規定は、個人が施行日以後に新法第三十三条の二第一項各号、第三十六条第二項若しくは第三項各号、第三十八条の四第一項若しくは第二項各号、第三十八条の七第一項各号若しくは第三項、第三十八条の八第四項又は第七十条第一項若しくは第二項に規定する事実に該当することとなつた場合について適用し、個人が施行日前にこれらの事実に該当することとなつた場合については、この附則又は他の法律に別段の定めがある場合を除き、なお従前の例による。
The provisions of Article 40, paragraph (4) of the New Act apply in the case where the notice of the determination prescribed in that paragraph is given on or after the Effective Date. In this case, the amount of interest tax under the provisions of Article 54 of the Income Tax Act prior to amendment (including the cases where that Article is to be followed pursuant to the provisions of Article 7, paragraph (1) of the Supplementary Provisions of the Act on General Rules for National Taxes) need not be paid or collected.
新法第四十条第四項の規定は、施行日以後に同項に規定する決定の通知があつた場合について適用する。この場合においては、改正前の所得税法第五十四条（国税通則法附則第七条第一項の規定によりその例によることとされる場合を含む。）の規定による利子税額は、納付し、又は徴収することを要しない。
With regard to the application of the proviso to Article 41-7, paragraph (1) of the New Act to a person falling under the provisions of that paragraph, the amount of delinquency additional tax, the amount of interest tax, the amount of penalty tax for understatement or the amount of heavy penalty tax paid or collected pursuant to the provisions of the Former Tax Laws (including the cases where those provisions are to be followed pursuant to the provisions of Article 7, paragraph (1) or Article 9, paragraph (1) of the Supplementary Provisions of the Act on General Rules for National Taxes) is deemed to be the amount of delinquent tax, interest tax, penalty tax for understatement or heavy penalty tax prescribed in the proviso to Article 41-7, paragraph (1) of the New Act.
新法第四十一条の七第一項の規定に該当する者に対する同項ただし書の規定の適用については、従前の税法（国税通則法附則第七条第一項又は第九条第一項の規定によりその例によることとされる場合を含む。）の規定により納付し、又は徴収される延滞加算税額、利子税額、過少申告加算税額又は重加算税額は、新法第四十一条の七第一項ただし書に規定する延滞税、利子税、過少申告加算税又は重加算税の額とみなす。
The provisions of Article 56-2, paragraph (1) and Article 57, paragraph (1) of the New Act apply to corporation tax of a corporation (including an association or foundation without juridical personality prescribed in Article 1, paragraph (2) of the Corporation Tax Act; the same applies hereinafter in this paragraph) for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a corporation for business years that ended before the Effective Date.
新法第五十六条の二第一項及び第五十七条第一項の規定は、法人（法人税法第一条第二項に規定する人格のない社団等を含む。以下この項において同じ。）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、法人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。
Except as otherwise provided in these Supplementary Provisions or other laws, the provisions then in force continue to govern gasoline tax and local road tax imposed or to have been imposed before the Effective Date pursuant to the provisions of Articles 89 and 90 of the Act on Special Measures Concerning Taxation prior to amendment.
施行日前に改正前の租税特別措置法第八十九条及び第九十条の規定により課した、又は課すべきであつた揮発油税及び地方道路税については、この附則又は他の法律に別段の定めがある場合を除き、なお従前の例による。