Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 1971; provided, however, that the provisions listed in the following items come into effect on the dates specified respectively in those items:
この法律は、昭和四十六年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に掲げる日から施行する。
the provisions amending Article 4 and the provisions adding one Article after that Article: January 1, 1972;
第四条の改正規定及び同条の次に一条を加える改正規定 昭和四十七年一月一日
the provisions amending Article 12-2, paragraph (1), item (i) and Article 34-3, paragraph (1), the provisions adding one item after item (vi) of the table in Article 37, paragraph (1), the provisions amending Article 45, paragraph (1), item (i), and the provisions adding one item after item (vi) of the table in Article 65-6, paragraph (1): the date on which the Act on Promotion of Introduction of Industry into Agricultural Areas comes into effect;
第十二条の二第一項第一号及び第三十四条の三第一項の改正規定、第三十七条第一項の表の第六号の次に一号を加える改正規定、第四十五条第一項第一号の改正規定並びに第六十五条の六第一項の表の第六号の次に一号を加える改正規定 農村地域工業導入促進法の施行の日
the provisions adding one Article after Article 16 and the provisions adding one Article after Article 51-2: the date on which the Act on Temporary Measures for Small and Medium Sized Enterprises in Response to Preferential Tariffs comes into effect;
第十六条の次に一条を加える改正規定及び第五十一条の二の次に一条を加える改正規定 中小企業特恵対策臨時措置法の施行の日
the provisions adding one Article after Article 28-2 and the provisions adding one Article after Article 67-3: the date on which the Act on Temporary Measures concerning the Consolidation and Promotion of Modernization of the Salt Industry comes into effect;
第二十八条の二の次に一条を加える改正規定及び第六十七条の三の次に一条を加える改正規定 塩業の整備及び近代化の促進に関する臨時措置法の施行の日
the part of the provisions amending Article 81 concerning the provisions of Article 73, paragraph (1) of the Wholesale Market Act (Act No. 35 of 1971): the date on which that Act comes into effect.
第八十一条の改正規定中卸売市場法（昭和四十六年法律第三十五号）第七十三条第一項の規定に係る部分 同法の施行の日
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 1971 and subsequent years, and the provisions then in force continue to govern income tax for 1970 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、昭和四十六年分以後の所得税について適用し、昭和四十五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 Tax Exemption for Interest, etc. on Small-Sum National Government Bonds
第三条（少額国債の利子等の非課税に関する経過措置）
The provisions of Article 4 of the New Act apply to government bonds prescribed in paragraph (1) of that Article that are purchased on or after January 1, 1972.
新法第四条の規定は、昭和四十七年一月一日以後に購入する同条第一項に規定する国債について適用する。
If an individual domiciled in the area where the Income Tax Act (Act No. 33 of 1965) is in force holds, as of January 1, 1972, government bonds prescribed in Article 4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment (hereinafter referred to as "the Former Act") that the individual purchased before that date and that satisfy the requirements prescribed in that Article as of that date, those government bonds are deemed to have been purchased by that individual on that date in accordance with the requirements of Article 4 of the New Act, and the provisions of that Article apply to them.
所得税法（昭和四十年法律第三十三号）の施行地に住所を有する個人が、昭和四十七年一月一日前に購入した改正前の租税特別措置法（以下「旧法」という。）第四条第一項に規定する国債で同日において同条に規定する要件を満たすものを有する場合には、当該国債については、その者が同日において新法第四条の要件に従つて購入したものとみなして、同条の規定を適用する。
The provisions of Article 4-2 of the New Act apply to deposits or savings, jointly managed trusts or securities prescribed in paragraph (1) of that Article that are deposited, entrusted or purchased on or after January 1, 1972.
新法第四条の二の規定は、昭和四十七年一月一日以後に預入、信託又は購入をする同条第一項に規定する預貯金、合同運用信託又は有価証券について適用する。
Supplementary Provisions, Article 4Transitional Measures Concerning Depreciation, etc. for Individuals
第四条（個人の減価償却等に関する経過措置）
The provisions of Articles 11 and 11-2 of the New Act apply to rationalization machinery, etc. prescribed in Article 11, paragraph (1) of the New Act that an individual uses for the individual's business on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date"), and the provisions then in force continue to govern rationalization machinery, etc. prescribed in Article 11, paragraph (1) of the Former Act that an individual used for the individual's business before that date.
新法第十一条及び第十一条の二の規定は、個人がこの法律の施行の日（以下「施行日」という。）以後にその事業の用に供する新法第十一条第一項に規定する合理化機械等について適用し、個人が同日前にその事業の用に供した旧法第十一条第一項に規定する合理化機械等については、なお従前の例による。
The provisions of Article 16-2 of the New Act apply to business conversion facilities prescribed in paragraph (1) of that Article that relate to a plan for which an individual obtains the certification under Article 16-2, paragraph (1) of the New Act on or after the date listed in Article 1, item (iii) of the Supplementary Provisions.
新法第十六条の二の規定は、個人が附則第一条第三号に掲げる日以後に新法第十六条の二第一項の認定を受けた計画に係る同項に規定する事業転換施設について適用する。
The provisions of Article 18-2 of the New Act apply to business operators' contributions prescribed in paragraph (1) of that Article that an individual pays on or after the Effective Date.
新法第十八条の二の規定は、個人が施行日以後に納付する同条第一項に規定する事業者負担金について適用する。
Supplementary Provisions, Article 5Special Provisions on the Calculation of the Tax Prepayment Calculation Base for Income Tax for 1971 of Blue Return Filers
第五条（青色申告者の昭和四十六年分の所得税に係る予定納税基準額の計算の特例）
With regard to income tax for 1971 of an individual who filed a blue return for income tax for 1970 and who operated a business that generates business income, the tax prepayment calculation base prescribed in Article 104, paragraph (1) of the Income Tax Act is, notwithstanding the provisions of Article 5, paragraphs (1) through (4) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act (Act No. 18 of 1971), to be the amount obtained by deducting, from the amount calculated pursuant to the provisions of that Article, the amount set forth in the right-hand column of the following table corresponding to the category of the amount set forth in the left-hand column of that table into which that individual's taxable gross income, etc. for 1970 prescribed in paragraph (1), item (ii) of that Article falls.
| Amount less than 400,000 yen | 5,000 yen |
| Amount of 400,000 yen or more but less than 950,000 yen | 10,000 yen |
| Amount of 950,000 yen or more but less than 1,300,000 yen | 15,000 yen |
| Amount of 1,300,000 yen or more but less than 1,600,000 yen | 20,000 yen |
| Amount of 1,600,000 yen or more but less than 3,500,000 yen | 30,000 yen |
| Amount of 3,500,000 yen or more but less than 5,050,000 yen | 40,000 yen |
| Amount of 5,050,000 yen or more but less than 10,000,000 yen | 50,000 yen |
| Amount of 10,000,000 yen or more but less than 80,000,000 yen | 60,000 yen |
| Amount of 80,000,000 yen or more | 75,000 yen |
昭和四十五年分の所得税につき青色申告書を提出した個人で事業所得を生ずべき事業を営んでいた者の昭和四十六年分の所得税については、所得税法第百四条第一項に規定する予定納税基準額は、所得税法の一部を改正する法律（昭和四十六年法律第十八号）附則第五条第一項から第四項までの規定にかかわらず、同条の規定により計算した金額から、その者の昭和四十五年分の同条第一項第二号に規定する課税総所得金額等の次の表の上欄に掲げる金額の区分に応じそれぞれ同表の下欄に掲げる金額を控除した金額によるものとする。
| 四十万円未満の金額 | 五千円 |
| 四十万円以上九十五万円未満の金額 | 一万円 |
| 九十五万円以上百三十万円未満の金額 | 一万五千円 |
| 百三十万円以上百六十万円未満の金額 | 二万円 |
| 百六十万円以上三百五十万円未満の金額 | 三万円 |
| 三百五十万円以上五百五万円未満の金額 | 四万円 |
| 五百五万円以上千万円未満の金額 | 五万円 |
| 千万円以上八千万円未満の金額 | 六万円 |
| 八千万円以上の金額 | 七万五千円 |
Supplementary Provisions, Article 6Transitional Measures Concerning the Reserve for Overseas Market Development of Individuals
第六条（個人の海外市場開拓準備金に関する経過措置）
With regard to income tax of an individual for 1971, the provisions of Article 20 of the New Act apply, with the phrase "April 1, 1971" in paragraph (1) of that Article deemed to be replaced with "January 1, 1971".
個人の昭和四十六年分の所得税については、新法第二十条第一項中「昭和四十六年四月一日」とあるのは、「昭和四十六年一月一日」として、同条の規定を適用する。
Supplementary Provisions, Article 7Transitional Measures Concerning the Special Deduction for Income from Overseas Transactions Involving Technology, etc. by Individuals
第七条（個人の技術等海外取引に係る所得の特別控除に関する経過措置）
The provisions of Article 21 of the New Act apply to revenue prescribed in paragraphs (1) and (2) of that Article on or after the Effective Date, and the provisions then in force continue to govern revenue prescribed in Article 21, paragraphs (1) and (2) of the Former Act before that date.
新法第二十一条の規定は、施行日以後の同条第一項及び第二項に規定する収入金額について適用し、同日前の旧法第二十一条第一項及び第二項に規定する収入金額については、なお従前の例による。
Supplementary Provisions, Article 8Transitional Measures for the Special Deduction for Planting Expenses Related to Timber Income
第八条（山林所得に係る植林費特別控除の経過措置）
If an individual has carried out the cutting down or transfer of forested land during the period from January 1, 1971 to December 31, 1972, the provisions of Article 30-2 of the Former Act are to govern, with the phrase "December 31, 1971" in paragraph (1) of that Article deemed to be replaced with "December 31, 1972", and the phrase "excluding the case" deemed to be replaced with "excluding the case and the case where the provisions of Article 30-2, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 22 of 1971) apply to that cutting down or transfer".
個人が昭和四十六年一月一日から昭和四十七年十二月三十一日までの間に山林の伐採又は譲渡をした場合には、旧法第三十条の二第一項中「昭和四十六年十二月三十一日」とあるのは「昭和四十七年十二月三十一日」と、「場合を除く」とあるのは「場合及び当該伐採又は譲渡につき租税特別措置法の一部を改正する法律（昭和四十六年法律第二十二号）による改正後の租税特別措置法第三十条の二第一項の規定の適用を受ける場合を除く」として、同条の規定の例によるものとする。
Supplementary Provisions, Article 9Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
第九条（個人の譲渡所得の課税の特例に関する経過措置）
The provisions of item (ii) or item (iv) of the table in Article 37, paragraph (1) of the New Act apply to income tax on the transfer of assets falling under those provisions that an individual carries out on or after the date on which the Act Partially Amending the Air Pollution Control Act (Act No. 134 of 1970) or the Water Pollution Prevention Act, respectively, comes into effect, and the provisions then in force continue to govern income tax on the transfer of those assets that an individual carried out before the date on which those Acts came into effect.
新法第三十七条第一項の表の第二号又は第四号の規定は、それぞれ個人が大気汚染防止法の一部を改正する法律（昭和四十五年法律第百三十四号）又は水質汚濁防止法の施行の日以後に行なうこれらの規定に該当する資産の譲渡に係る所得税について適用し、個人がこれらの法律の施行の日前に行なつた当該資産の譲渡に係る所得税については、なお従前の例による。
Supplementary Provisions, Article 10Transitional Measures Concerning the Deduction for Housing Savings
第十条（住宅貯蓄控除に関する経過措置）
The provisions of Article 41-2, paragraph (1) of the New Act apply to housing savings contracts prescribed in that paragraph that are concluded on or after the Effective Date, and the provisions then in force continue to govern housing savings contracts prescribed in Article 41-2, paragraph (1) of the Former Act that were concluded before that date.
新法第四十一条の二第一項の規定は、施行日以後に締結する同項に規定する住宅貯蓄契約について適用し、同日前に締結した旧法第四十一条の二第一項に規定する住宅貯蓄契約については、なお従前の例による。
The provisions of Article 41-4 of the New Act apply where the provisions of Article 190 of the Income Tax Act are applied on or after the Effective Date to salaries, etc. prescribed in that Article that are to be paid on or after January 1, 1971.
The provisions of Articles 41-5 and 41-6 of the New Act apply where a case comes to fall under those provisions on or after the Effective Date, and the provisions then in force continue to govern a case that fell under the provisions of Article 41-4 or Article 41-5 of the Former Act before that date.
新法第四十一条の五及び第四十一条の六の規定は、施行日以後にこれらの規定に該当することとなつた場合について適用し、同日前に旧法第四十一条の四又は第四十一条の五の規定に該当する場合については、なお従前の例による。
Supplementary Provisions, Article 11Principle for 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 provided, the provisions of Chapter III of the New Act apply to corporation tax for business years of corporations (including associations or foundations without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter) beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of corporations that began before that date.