Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on the date of promulgation; provided, however, that the provisions of Article 6 and Articles 13 through 31 of the Supplementary Provisions come into effect on the date specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
この法律は、公布の日から施行する。ただし、附則第六条及び附則第十三条から第三十一条までの規定は、公布の日から起算して三月をこえない範囲内において政令で定める日から施行する。
Supplementary Provisions, Article 22Transitional Provisions Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
第二十二条（租税特別措置法の一部改正に伴う経過規定）
With regard to the calculation of the depreciation limit for buildings and building fixtures installed by a business cooperative or minor business cooperative prescribed in Article 3, paragraph (1), item (iii)-2 of the Act on Subsidies for Small and Medium Enterprise Modernization Funds, etc. prior to the amendment by Article 13 of the Supplementary Provisions, or by a corporation prescribed in that item, that engages in retail business, on the basis of the retail store joint operation plan prescribed in that item, notwithstanding the provisions of item (iii) of the table in Article 43, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the preceding Article, the provisions then in force continue to govern.
附則第十三条の規定による改正前の中小企業近代化資金等助成法第三条第一項第三号の二に規定する事業協同組合若しくは事業協同小組合又は同号に規定する法人で小売商業を営むものが同号に規定する小売商業店舗共同化計画に基づいて設置する建物及び建物附属設備の償却限度額の計算については、前条の規定による改正後の租税特別措置法第四十三条第一項の表の第三号の規定にかかわらず、なお従前の例による。
With regard to the registration of transfer of ownership of land in the case where a small and medium sized enterprise that is a member or affiliated member of a business cooperative, etc. prescribed in Article 3, paragraph (1), item (iv) of the Act on Subsidies for Small and Medium Enterprise Modernization Funds, etc. prior to the amendment by Article 13 of the Supplementary Provisions acquires from that business cooperative, etc. land that the business cooperative, etc. acquired or developed on the basis of the plan for grouping factories, etc. or the plan for grouping stores referred to in that item, prepared with a loan of the funds listed in (a) of that item, or land that it received by transfer from a prefecture through the business of leasing joint factories to small and medium sized enterprises prescribed in paragraph (2) of that Article, notwithstanding the provisions of Article 78-3 of the Act on Special Measures Concerning Taxation as amended by the preceding Article, the provisions then in force continue to govern.
附則第十三条の規定による改正前の中小企業近代化資金等助成法第三条第一項第四号に規定する事業協同組合等が同号イに掲げる資金の貸付けを受けて作成した同号の工場等集団化計画若しくは店舗集団化計画に基づき取得し若しくは造成した土地又は同条第二項に規定する中小企業共同工場貸与事業により都道府県から譲渡しを受けた土地を当該事業協同組合等からその組合員又は所属員たる中小企業者が取得する場合の当該土地の所有権の移転の登記については、前条の規定による改正後の租税特別措置法第七十八条の三の規定にかかわらず、なお従前の例による。