Supplementary Provisions, Article 13Transitional Measures Concerning Depreciation by Corporations
第十三条（法人の減価償却に関する経過措置）
The provisions of Article 43 of the New Act (excluding item (ix) of the table in paragraph (1)) apply to rationalization machinery, etc. prescribed in Article 43, paragraph (1) of the New Act for which a corporation has made the acquisition, manufacture or construction (hereinafter referred to as "acquisition, etc." in this Article) and which it has used for business on or after the Effective Date, and the provisions then in force continue to govern cases where a corporation has used for its business rationalization machinery, etc. prescribed in Article 43, paragraph (1) of the Former Act (excluding item (viii) of the table in that paragraph) for which it made the acquisition, etc. before that date.
新法第四十三条（第一項の表の第九号を除く。）の規定は、法人が施行日以後に取得又は製作若しくは建設（以下この条において「取得等」という。）をして事業の用に供した新法第四十三条第一項に規定する合理化機械等について適用し、法人が同日前に取得等をした旧法第四十三条第一項（同項の表の第八号を除く。）に規定する合理化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。
The provisions of item (ix) of the table in Article 43, paragraph (1) of the New Act apply to the equipment referred to in that item for which the acquisition, etc. is made in connection with the execution of construction work specified by Cabinet Order on or after the Effective Date as prescribed in that item, and the provisions then in force continue to govern the equipment referred to in item (viii) of the table in Article 43, paragraph (1) of the Former Act for which the acquisition, etc. is made in connection with the execution of construction work specified by Cabinet Order before that date as prescribed in that item.
The provisions of Article 45 of the New Act apply to industrial machinery, etc. prescribed in paragraph (1) of that Article for which a corporation has made the acquisition, etc. and that it has used for business on or after the Effective Date, and the provisions then in force continue to govern cases where a corporation has used for its business industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act that it acquired, manufactured or built before that date.
With regard to the calculation of the allowable depreciation amount of fishing vessels for a business year beginning on or after April 1, 1970 of a corporation falling under the case listed in Article 46, paragraph (1), item (ii) of the Former Act, the provisions of that Article remain in force.
旧法第四十六条第一項第二号に掲げる場合に該当する法人の昭和四十五年四月一日以後に開始する事業年度の漁船の償却限度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。
Where a corporation to which the provisions of the preceding paragraph apply receives the application of the provisions of Article 46-2 or Article 46-3 of the New Act for a business year beginning on or after April 1, 1970, the phrase "or the preceding Article" in Article 46-2, paragraph (1) of the New Act is deemed to be replaced with "or the preceding Article (including Article 46 of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 38 of 1970; hereinafter referred to as the "Amending Act"), which remains in force pursuant to the provisions of Article 13, paragraph (4) of the Supplementary Provisions of the Amending Act (hereinafter referred to as "Article 46 of the Former Act"); the same applies hereinafter in this Article)", the phrase "the preceding three Articles" in Article 46-3, paragraph (1) of the New Act with "the preceding three Articles (including Article 46 of the Former Act; the same applies in paragraph (5))", and the phrase "Article 46, paragraph (1)" in paragraph (5) of that Article with "Article 46, paragraph (1) or Article 46, paragraph (1) of the Former Act".
前項の規定の適用を受ける法人が昭和四十五年四月一日以後に開始する事業年度について新法第四十六条の二又は第四十六条の三の規定の適用を受ける場合には、新法第四十六条の二第一項中「若しくは前条」とあるのは「若しくは前条（租税特別措置法の一部を改正する法律（昭和四十五年法律第三十八号。以下「改正法」という。）附則第十三条第四項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第四十六条（以下「旧法第四十六条」という。）を含む。以下この条において同じ。）」と、新法第四十六条の三第一項中「前三条」とあるのは「前三条（旧法第四十六条を含む。第五項において同じ。）」と、同条第五項中「第四十六条第一項」とあるのは「第四十六条第一項若しくは旧法第四十六条第一項」とする。
The provisions then in force continue to govern the calculation of the allowable depreciation amount of joint educational facilities for a business year beginning on or after April 1, 1970 of a business cooperative, etc. prescribed in Article 51-2, paragraph (1) of the Former Act, where that business cooperative, etc. has made the acquisition, etc. of joint educational facilities prescribed in that paragraph and used them for its education during the period from April 1, 1968 to March 31, 1970.
旧法第五十一条の二第一項に規定する事業協同組合等が、昭和四十三年四月一日から昭和四十五年三月三十一日までの間に、同項に規定する共同教育施設の取得等をしてその教育の用に供した場合における当該事業協同組合等の同年四月一日以後に開始する事業年度の当該共同教育施設の償却限度額の計算については、なお従前の例による。
Where a corporation to which the provisions of the preceding paragraph apply receives the application of the provisions of Article 46-2, Article 46-3 or Article 51-2 of the New Act for a business year beginning on or after April 1, 1970, the phrase "through Article 51-2" in Article 46-2, paragraph (1) and Article 46-3, paragraph (4) of the New Act is deemed to be replaced with "through Article 51-2 or Article 13, paragraph (6) of the Supplementary Provisions of the Amending Act", and the phrase "or Article 47 through the preceding Article" in Article 51-2, paragraph (2) of the New Act with ", Article 47 through the preceding Article or Article 13, paragraph (6) of the Supplementary Provisions of the Amending Act".
前項の規定の適用を受ける法人が昭和四十五年四月一日以後に開始する事業年度について新法第四十六条の二、第四十六条の三又は第五十一条の二の規定の適用を受ける場合には、新法第四十六条の二第一項及び第四十六条の三第四項中「第五十一条の二まで」とあるのは「第五十一条の二まで若しくは改正法附則第十三条第六項」と、新法第五十一条の二第二項中「若しくは第四十七条から前条まで」とあるのは「、第四十七条から前条まで若しくは改正法附則第十三条第六項」とする。
Supplementary Provisions, Article 14Transitional Measures Concerning Reserves, etc. of Corporations
第十四条（法人の準備金等に関する経過措置）
The provisions of Article 55 of the New Act apply where a corporation acquires specified shares, etc. prescribed in paragraph (1) of that Article on or after the Effective Date, and the provisions then in force continue to govern cases where a corporation acquired specified shares, etc. prescribed in Article 56, paragraph (1) of the Former Act before that date.
新法第五十五条の規定は、法人が施行日以後に同条第一項に規定する特定株式等を取得する場合について適用し、法人が同日前に旧法第五十六条第一項に規定する特定株式等を取得した場合については、なお従前の例による。
Where a specified corporation prescribed in Article 56, paragraph (1) of the Former Act that has issued specified shares, etc. prescribed in that paragraph, for which the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph has issued, on or after the Effective Date, specified shares, etc. or petroleum development shares, etc. prescribed in Article 55, paragraph (1) or Article 56, paragraph (1) of the New Act, and a corporation holds a reserve for losses on overseas investment relating to those specified shares, etc. and a reserve for losses on investment in petroleum development relating to those petroleum development shares, etc., necessary matters concerning the treatment of the amounts of those reserves are specified by Cabinet Order.
The provisions then in force continue to govern contributions that corporations that are members of a specified textile weaving commercial and industrial association prescribed in Article 56-3, paragraph (1) of the Former Act paid in accordance with a business plan for which that association obtained the approval under that paragraph during the period from June 1, 1967 to March 31, 1970, or the reserve for structural improvement of the specified textile weaving industry set aside by that specified textile weaving commercial and industrial association, and specified loans prescribed in paragraph (2) of that Article relating to that business plan.
旧法第五十六条の三第一項に規定する特定織布業商工組合が昭和四十二年六月一日から昭和四十五年三月三十一日までの間に同項の承認を受けた事業計画に従い、その組合員である法人が納付した納付金又は当該特定織布業商工組合が積み立てた特定織布業構造改善準備金及び当該事業計画に係る同条第二項に規定する特定貸金については、なお従前の例による。
Where the specified textile weaving commercial and industrial association referred to in the preceding paragraph has obtained the approval under Article 56-3, paragraph (1) of the Former Act during the period from April 1, 1970 to September 30 of that year, it is governed in accordance with the provisions of that Article, with the phrase "March 31, 1970" in that paragraph read as "September 30, 1970".
前項の特定織布業商工組合が昭和四十五年四月一日から同年九月三十日までの間に旧法第五十六条の三第一項の承認を受けた場合には、同項中「昭和四十五年三月三十一日」とあるのは、「昭和四十五年九月三十日」として、同条の規定の例によるものとする。
The provisions of Article 56-5 of the New Act apply to the power generation facility expenditure (meaning the amount disbursed for the acquisition of power generation facilities prescribed in Article 56-5, paragraph (1) of the New Act) relating to construction work specified by Cabinet Order on or after the Effective Date as prescribed in item (ix) of the table in Article 43, paragraph (1) of the New Act, and the provisions then in force continue to govern such power generation facility expenditure relating to construction work specified by Cabinet Order before that date as prescribed in item (viii) of the table in Article 43, paragraph (1) of the Former Act.
新法第五十六条の五の規定は、施行日以後に新法第四十三条第一項の表の第九号に規定する政令で定められる工事に係る発電設備支出金額（新法第五十六条の五第一項に規定する発電設備の取得のために支出する金額をいう。）について適用し、同日前に旧法第四十三条第一項の表の第八号に規定する政令で定められた工事に係る当該発電設備支出金額については、なお従前の例による。
With regard to the calculation of the amount of income for business years up to and including the business year that includes March 13, 1971 of a corporation that holds a reserve for exhibiting at the Japan World Exposition under the provisions of Article 56-6 of the Former Act, the provisions of that Article remain in force.
旧法第五十六条の六の規定による日本万国博覧会出展準備金を有する法人の昭和四十六年三月十三日を含む事業年度以前の事業年度の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 of Article 56-6 of the New Act apply to the amount that a corporation disburses on or after the Effective Date for the acquisition of specified supply facilities prescribed in paragraph (1) of that Article.
新法第五十六条の六の規定は、法人が施行日以後に同条第一項に規定する特定供給設備の取得のために支出する金額について適用する。
Supplementary Provisions, Article 15Transitional Measures Concerning Special Provisions on Taxation of Joint Business Cooperatives
第十五条（協業組合の課税の特例に関する経過措置）
With regard to the calculation of the amount of income and the amount of corporation tax for a business year beginning on or after April 1, 1970 of a joint business cooperative into which a business cooperative or small business cooperative prescribed in Article 62 of the Former Act changed its organization during the period from June 1, 1967 to March 31, 1970, the provisions of that Article remain in force. In this case, the phrase "Article 46, paragraph (1), item (i)" in that Article is deemed to be replaced with "Article 46, paragraph (1)", and the phrase "Article 42" with "Article 42-2".
旧法第六十二条に規定する事業協同組合又は事業協同小組合が、昭和四十二年六月一日から昭和四十五年三月三十一日までの間に、その組織を変更して協業組合となつた場合における当該協業組合の同年四月一日以後に開始する事業年度の所得の金額及び法人税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、同条中「第四十六条第一項第一号」とあるのは「第四十六条第一項」と、「第四十二条」とあるのは「第四十二条の二」とする。
Supplementary Provisions, Article 16Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer of Assets by Corporations
第十六条（法人の資産の譲渡の場合の課税の特例に関する経過措置）
The provisions of Article 65-4, paragraph (1), item (iv) of the New Act apply to corporation tax on the transfer of assets falling under the provisions of that item that a corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax on the transfer of those assets that a corporation made before that date.
新法第六十五条の四第一項第四号の規定は、法人が施行日以後に行なう同号の規定に該当する資産の譲渡に係る法人税について適用し、法人が同日前に行なつた当該資産の譲渡に係る法人税については、なお従前の例による。
Supplementary Provisions, Article 17Transitional Measures Concerning Special Provisions on Taxation on Liquidation Income, etc. in the Case of Mergers
第十七条（合併の場合の清算所得等の課税の特例に関する経過措置）
Where a corporation prescribed in Article 66-2, paragraph (1), item (iv) or Article 66-4, paragraph (1), item (v) of the Former Act has received the certification prescribed in those provisions, the provisions of those Articles remain in force. In this case, the phrase "paragraph (2) of that Article" in Article 66-4, paragraph (1), item (v) of the Former Act is deemed to be replaced with "paragraph (3) of that Article", and the phrase "Article 6, paragraph (2)" in paragraph (2) of that Article with "Article 6, paragraph (3)".
旧法第六十六条の二第一項第四号又は第六十六条の四第一項第五号に規定する法人がこれらの規定に規定する認定を受けた場合については、これらの条の規定は、なおその効力を有する。この場合において、旧法第六十六条の四第一項第五号中「同条第二項」とあるのは「同条第三項」と、同条第二項中「第六条第二項」とあるのは「第六条第三項」とする。
Supplementary Provisions, Article 18Transitional Measures Concerning Tax Exemption for Issue Discounts on Interest-Bearing Foreign Currency Bonds of Corporations
第十八条（法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 68-2 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 68-2 of the Former Act that were issued before that date.
新法第六十八条の二の規定は、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六十八条の二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 19Transitional Measures Concerning Registration and License Tax
第十九条（登録免許税に関する経過措置）
The provisions of Article 73, Article 74, paragraph (2) and Article 78-3, paragraph (1) of the New Act apply to registration and license tax on registrations prescribed in those provisions that are obtained on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on those registrations obtained before that date.
新法第七十三条、第七十四条第二項及び第七十八条の三第一項の規定は、施行日以後に受けるこれらの規定に規定する登記に係る登録免許税について適用し、同日前に受けた当該登記に係る登録免許税については、なお従前の例による。
The provisions then in force continue to govern registration and license tax on registrations of the matters listed in the items of Article 81 of the Former Act relating to the following approvals or certifications that are obtained within one year from the date of that approval or certification:
次に掲げる承認又は認定に係る旧法第八十一条各号に掲げる事項についての登記で当該承認又は認定があつた日から一年以内に受けるものに係る登録免許税については、なお従前の例による。
approval under Article 5, paragraph (1) or Article 6, paragraph (1) of the Act on Temporary Measures concerning the Reconstruction and Consolidation of the Shipping Industry (Act No. 118 of 1963);
海運業の再建整備に関する臨時措置法（昭和三十八年法律第百十八号）第五条第一項又は第六条第一項の規定による承認
certification under Article 6, paragraph (1) of the Act on Special Measures for the Promotion of Small and Medium Sized Fisheries (Act No. 59 of 1967).
中小漁業振興特別措置法（昭和四十二年法律第五十九号）第六条第一項の規定による認定
Supplementary Provisions, Article 20Delegation to Cabinet Order
第二十条（政令への委任）
Beyond what is provided for in each of the preceding Articles, transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
前各条に定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。