Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on May 1, 1970; provided, however, that the provisions amending Articles 28-2 and 51-2, the provisions amending Article 56-2 (limited to the part concerning specified subcontracting associations) and the provisions amending Article 56-3 come into effect on the date on which the Act on the Promotion of Subcontracting Small and Medium Sized Enterprises comes into effect.
この法律は、昭和四十五年五月一日から施行する。ただし、第二十八条の二及び第五十一条の二の改正規定、第五十六条の二の改正規定（特定下請組合に係る部分に限る。）並びに第五十六条の三の改正規定は、下請中小企業振興法の施行の日から施行する。
Supplementary Provisions, Article 2Principle of the Transitional Measures Concerning Special Provisions on Income Tax
第二条（所得税の特例に関する経過措置の原則）
Unless otherwise specially provided for, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended (hereinafter referred to as "the New Act") apply to income tax for 1970 and subsequent years, and the provisions then in force continue to govern income tax for 1969 and prior years.
改正後の租税特別措置法（以下「新法」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、昭和四十五年分以後の所得税について適用し、昭和四十四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 Interest Income
第三条（利子所得に関する経過措置）
The provisions then in force continue to govern interest income that was to have been received before May 1, 1970 (hereinafter referred to as "the Effective Date").
昭和四十五年五月一日（以下「施行日」という。）前に支払を受けるべきであつた利子所得については、なお従前の例による。
Interest income to be received during the period from the Effective Date to December 31, 1970 (including, with regard to interest income on interest on public and corporate bonds or on deposits or savings prescribed in Article 3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment (hereinafter referred to as "the Former Act"), or on proceeds of jointly managed trusts or bond investment trusts, whose calculation period is one year or more and whose payment date arrives after that date, the portion of the amount thereof that corresponds to the period up to April 30 of that year) is governed in accordance with the provisions of that Article, with the phrase "by April 30, 1970" in paragraphs (1) through (4) of that Article read as "by December 31, 1970".
施行日から昭和四十五年十二月三十一日までの間に支払を受けるべき利子所得（改正前の租税特別措置法（以下「旧法」という。）第三条第一項に規定する公社債若しくは預貯金の利子又は合同運用信託若しくは公社債投資信託の収益の計算期間が一年以上であるものに係る利子所得で同日後に支払期が到来するものの金額のうち同年四月三十日までの期間に対応する部分の金額を含む。）については、同条第一項から第四項までの規定中「昭和四十五年四月三十日まで」とあるのは、「昭和四十五年十二月三十一日まで」として、同条の規定の例によるものとする。
The provisions then in force continue to govern interest paid to a nonresident or foreign corporation on foreign currency denominated bonds prescribed in Article 7-2 of the Former Act that were issued by a domestic corporation by April 30, 1970.
内国法人が昭和四十五年四月三十日までに発行した旧法第七条の二に規定する外貨債につき非居住者又は外国法人に対して支払う利子については、なお従前の例による。
Supplementary Provisions, Article 4Transitional Measures Concerning Dividend Income
第四条（配当所得に関する経過措置）
The provisions then in force continue to govern dividend income that was to have been received before the Effective Date.
施行日前に支払を受けるべきであつた配当所得については、なお従前の例による。
Dividend income to be received during the period from the Effective Date to December 31, 1970 (including, with regard to dividend income on distributions of proceeds of securities investment trusts whose calculation period for proceeds is one year or more (excluding that received upon the termination of a securities investment trust or the partial cancellation of a securities investment trust contract) whose payment date arrives after that date, the amount calculated as specified by Cabinet Order as the portion of the amount thereof that corresponds to the period up to April 30 of that year) is governed in accordance with the provisions of Articles 8-2 and 8-3 of the Former Act, with the phrase "by April 30, 1970" in Article 8-2, paragraphs (1) through (4) and Article 8-3, paragraph (1) of the Former Act read as "by December 31, 1970".
施行日から昭和四十五年十二月三十一日までの間に支払を受けるべき配当所得（証券投資信託の収益の分配でその収益の計算期間が一年以上であるものに係る配当所得（証券投資信託の終了又は証券投資信託契約の一部の解約により支払を受けるものを除く。）で同日後に支払期が到来するものの金額のうち同年四月三十日までの期間に対応する部分の金額として政令で定めるところにより計算した金額を含む。）については、旧法第八条の二第一項から第四項まで及び第八条の三第一項中「昭和四十五年四月三十日まで」とあるのは、「昭和四十五年十二月三十一日まで」として、これらの条の規定の例によるものとする。
With regard to the application of the provisions of Article 92, paragraph (1) of the Income Tax Act (Act No. 33 of 1965) prior to the amendment by the Act Partially Amending the Income Tax Act (Act No. 36 of 1970), for which the provisions then in force continue to govern pursuant to the provisions of Article 4 of the Supplementary Provisions of that Act, in the case where an individual's amount of gross income for 1970 includes dividend income, it is governed in accordance with the provisions of Article 8-5 of the Former Act.
個人の昭和四十五年分の総所得金額のうちに配当所得がある場合における所得税法の一部を改正する法律（昭和四十五年法律第三十六号）附則第四条の規定によりなお従前の例によることとされる同法による改正前の所得税法（昭和四十年法律第三十三号）第九十二条第一項の規定の適用については、旧法第八条の五の規定の例によるものとする。
Supplementary Provisions, Article 5Transitional Measures Concerning Tax Credits for Individuals
第五条（個人の税額控除に関する経過措置）
The provisions then in force continue to govern cases where an individual has scrapped specified equipment prescribed in Article 10, paragraph (1) of the Former Act during the period from January 1, 1970 to March 31 of that year.
個人が昭和四十五年一月一日から同年三月三十一日までの間に旧法第十条第一項に規定する特定の設備の廃棄をした場合については、なお従前の例による。
Where an individual engaged in a business specified by Cabinet Order as referred to in Article 10, paragraph (1) of the Former Act (limited to one specified by March 31, 1970) has scrapped specified equipment prescribed in that paragraph during the period from April 1 of that year to March 31, 1972, it is governed in accordance with the provisions of that Article, with the phrase "March 31, 1970" in that paragraph read as "March 31, 1972".
旧法第十条第一項の政令で定める事業（昭和四十五年三月三十一日までに定められたものに限る。）を営む個人が、同年四月一日から昭和四十七年三月三十一日までの間に、同項に規定する特定設備の廃棄をした場合には、同項中「昭和四十五年三月三十一日」とあるのは、「昭和四十七年三月三十一日」として、同条の規定の例によるものとする。
Supplementary Provisions, Article 6Transitional Measures Concerning Depreciation by Individuals
第六条（個人の減価償却に関する経過措置）
The provisions of Article 11 or Article 12-2 of the New Act apply to rationalization machinery, etc. or industrial machinery, etc. prescribed in Article 11, paragraph (1) or Article 12-2, paragraph (1) of the New Act that an individual has acquired, manufactured or constructed and used for business on or after the Effective Date, and the provisions then in force continue to govern cases where an individual has used for the individual's business rationalization machinery, etc. or industrial machinery, etc. prescribed in Article 11, paragraph (1) or Article 12-2, paragraph (1) of the Former Act that the individual acquired, manufactured or built before that date.
新法第十一条又は第十二条の二の規定は、個人が施行日以後に取得し、又は製作し、若しくは建設して事業の用に供した新法第十一条第一項又は第十二条の二第一項に規定する合理化機械等又は工業用機械等について適用し、個人が同日前に取得し、又は製作し、若しくは建築した旧法第十一条第一項又は第十二条の二第一項に規定する合理化機械等又は工業用機械等をその事業の用に供した場合については、なお従前の例による。
With regard to the calculation of the amount of depreciation allowances for fishing vessels to be included in necessary expenses in calculating the amount of business income for 1970 and subsequent years of an individual falling under the case listed in Article 13, paragraph (1), item (ii) of the Former Act, the provisions of that Article remain in force. In this case, with regard to the application of the provisions of Article 13-3 of the New Act to that individual, Article 13, paragraph (1) or (2) prescribed in that Article is to include the provisions of Article 13, paragraph (1) or (2) of the Former Act which remain in force.
旧法第十三条第一項第二号に掲げる場合に該当する個人の昭和四十五年分以後の事業所得の金額の計算上必要経費に算入する漁船に係る償却費の額の計算については、同条の規定は、なおその効力を有する。この場合において、当該個人に対する新法第十三条の三の規定の適用については、同条に規定する第十三条第一項又は第二項には、なおその効力を有するものとされる旧法第十三条第一項又は第二項の規定を含むものとする。
Supplementary Provisions, Article 7Transitional Measures Concerning Reserves, etc. of Individuals
第七条（個人の準備金等に関する経過措置）
With regard to the calculation of the amount of business income for 1971 and prior years of an individual who holds a reserve for exhibiting at the Japan World Exposition under the provisions of Article 20-2 of the Former Act, the provisions of that Article remain in force.
旧法第二十条の二の規定による日本万国博覧会出展準備金を有する個人の昭和四十六年分以前の事業所得の金額の計算については、同条の規定は、なおその効力を有する。
The provisions then in force continue to govern cases where an individual prescribed in Article 28-2 of the Former Act has paid the contributions prescribed in that Article (including the contributions prescribed in Article 56-3, paragraph (1) of the Former Act, which is to be followed pursuant to the provisions of Article 14, paragraph (4) of the Supplementary Provisions).
旧法第二十八条の二に規定する個人が同条に規定する納付金（附則第十四条第四項の規定によりその例によるものとされる旧法第五十六条の三第一項に規定する納付金を含む。）を納付した場合については、なお従前の例による。
Supplementary Provisions, Article 8Transitional Measures Concerning Tax Exemption for Capital Gains, etc. Where Property Is Donated to the State, etc.
第八条（国等に対して財産を寄附した場合の譲渡所得等の非課税に関する経過措置）
The provisions of Article 40 of the New Act apply to income tax on a gift or bequest of property made by an individual on or after the Effective Date, and the provisions then in force continue to govern income tax on a gift or bequest of property made before that date.
新法第四十条の規定は、個人が施行日以後にする財産の贈与又は遺贈に係る所得税について適用し、同日前にした財産の贈与又は遺贈に係る所得税については、なお従前の例による。
Supplementary Provisions, Article 9Transitional Measures Concerning Separate Taxation, etc. on Redemption Gains
第九条（償還差益に対する分離課税等に関する経過措置）
The provisions then in force continue to govern redemption gains (meaning redemption gains prescribed in Article 41-12, paragraph (1) of the Former Act; the same applies in the following paragraph) to be received on discount bonds (meaning discount bonds prescribed in paragraph (1) of that Article; the same applies in the following paragraph) issued before the Effective Date.
Redemption gains to be received on discount bonds issued during the period from the Effective Date to December 31, 1970 (or, in the case of telegraph and telephone bonds, those issued during the period from the Effective Date to March 31, 1971) are governed in accordance with the provisions of Article 41-12 of the Former Act, with the phrase "discount bonds issued by April 30, 1970 (or, in the case of telegraph and telephone bonds, from October 1, 1967 to April 30, 1970" in paragraph (1) of that Article read as "discount bonds issued by December 31, 1970 (or, in the case of telegraph and telephone bonds, from October 1, 1967 to March 31, 1971", and the phrase "April 30, 1970" in paragraphs (2), (3), (5) and (6) of that Article read as "December 31, 1970".
施行日から昭和四十五年十二月三十一日までの間に発行された割引債（電信電話債券にあつては、施行日から昭和四十六年三月三十一日までの間に発行されたもの）について支払を受けるべき償還差益については、旧法第四十一条の十二第一項中「昭和四十五年四月三十日までの間に発行された割引債（電信電話債券にあつては、昭和四十二年十月一日から昭和四十五年四月三十日」とあるのは「昭和四十五年十二月三十一日までの間に発行された割引債（電信電話債券にあつては、昭和四十二年十月一日から昭和四十六年三月三十一日」と、同条第二項、第三項、第五項及び第六項中「昭和四十五年四月三十日」とあるのは「昭和四十五年十二月三十一日」として、同条の規定の例によるものとする。
Supplementary Provisions, Article 10Transitional Measures Concerning Tax Exemption for Issue Discounts on Interest-Bearing Foreign Currency Bonds of Individuals
第十条（個人の利付外貨債の発行差金の非課税に関する経過措置）
The provisions of Article 41-13 of the New Act apply to issue discounts on interest-bearing foreign currency bonds prescribed in that Article that are issued on or after the Effective Date, and the provisions then in force continue to govern issue discounts on interest-bearing foreign currency bonds prescribed in Article 41-13 of the Former Act that were issued before that date.
新法第四十一条の十三の規定は、施行日以後に発行された同条に規定する利付外貨債の発行差金について適用し、同日前に発行された旧法第四十一条の十三に規定する利付外貨債の発行差金については、なお従前の例による。
Supplementary Provisions, Article 11Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax
第十一条（法人税の特例に関する経過措置の原則）
Unless otherwise specially provided for, the provisions of Chapter III of the New Act 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 (Act No. 34 of 1965); the same applies hereinafter) for business years beginning on or after April 1, 1970, and the provisions then in force continue to govern corporation tax of a corporation for business years that began before that date.
新法第三章の規定は、別段の定めがあるものを除くほか、法人（法人税法（昭和四十年法律第三十四号）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。）の昭和四十五年四月一日以後に開始する事業年度分の法人税について適用し、法人の同日前に開始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。
Supplementary Provisions, Article 12Transitional Measures Concerning Tax Credits for Corporations
第十二条（法人の税額控除に関する経過措置）
Where a corporation engaged in a business specified by Cabinet Order as referred to in Article 42-4, paragraph (1) of the Former Act (limited to one specified by March 31, 1970) has scrapped specified equipment prescribed in that paragraph during the period from April 1 of that year to March 31, 1972, it is governed in accordance with the provisions of that Article, with the phrase "March 31, 1970" in that paragraph read as "March 31, 1972".
旧法第四十二条の四第一項の政令で定める事業（昭和四十五年三月三十一日までに定められたものに限る。）を営む法人が、同年四月一日から昭和四十七年三月三十一日までの間に、同項に規定する特定の設備の廃棄をした場合には、同項中「昭和四十五年三月三十一日」とあるのは、「昭和四十七年三月三十一日」として、同条の規定の例によるものとする。
The provisions then in force continue to govern cases where a corporation conducted a specified merger prescribed in Article 42-5, paragraph (1) of the Former Act during the period from April 1, 1966 to March 31, 1970.
法人が昭和四十一年四月一日から昭和四十五年三月三十一日までの間に旧法第四十二条の五第一項に規定する特定合併を行なつた場合については、なお従前の例による。
A specified merger specified by Cabinet Order as prescribed in Article 42-5, paragraph (1) of the Former Act that a corporation engaged in the business prescribed in paragraph (1) conducted during the period from April 1, 1970 to March 31, 1971 is governed in accordance with the provisions of that Article, with the phrase "March 31, 1970" in that paragraph read as "March 31, 1971".
第一項に規定する事業を営む法人が昭和四十五年四月一日から昭和四十六年三月三十一日までの間に行なつた旧法第四十二条の五第一項に規定する政令で定める特定合併については、同項中「昭和四十五年三月三十一日」とあるのは、「昭和四十六年三月三十一日」として、同条の規定の例によるものとする。
The provisions of Article 46-3 of the New Act do not apply to a merger that is governed in accordance with the provisions of Article 42-5 of the Former Act pursuant to the provisions of the preceding paragraph.
前項の規定により旧法第四十二条の五の規定の例によるものとされる合併については、新法第四十六条の三の規定は、適用しない。