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 listed in the following items come into effect on the dates set forth in those items:
この法律は、公布の日から施行する。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 12-2, the part of the provisions amending Article 34-3 that relates to the provisions of Article 11, paragraph (1) of the Act on Special Measures for the Promotion and Development of Okinawa, the provisions amending Article 45, and the provisions adding one Article after Article 55: the date on which that Act comes into effect;
第十二条の二の改正規定、第三十四条の三の改正規定中沖縄振興開発特別措置法第十一条第一項の規定に係る部分、第四十五条の改正規定及び第五十五条の次に一条を加える改正規定 同法の施行の日
the provisions amending Articles 16-2 and 51-3: the date on which the Act on the Promotion of Industrial Relocation comes into effect;
第十六条の二及び第五十一条の三の改正規定 工業再配置促進法の施行の日
the provisions adding one item to Article 34-2, paragraph (2) and the provisions adding one item to Article 65-4, paragraph (1): the date on which the Act on Advancement of Expansion of Public Lands comes into effect;
第三十四条の二第二項に一号を加える改正規定及び第六十五条の四第一項に一号を加える改正規定 公有地の拡大の推進に関する法律の施行の日
the part of the provisions amending Article 34-3 that relates to the provisions of Article 54-2, paragraph (4) of the Land Improvement Act (including as applied mutatis mutandis pursuant to Article 89-2, paragraph (10), Article 96 and Article 96-4 of that Act): the date on which the Act Partially Amending the Land Improvement Act (Act No. 37 of 1972) comes into effect.
第三十四条の三の改正規定中土地改良法第五十四条の二第四項（同法第八十九条の二第十項、第九十六条及び第九十六条の四において準用する場合を含む。）の規定に係る部分 土地改良法の一部を改正する法律（昭和四十七年法律第三十七号）の施行の日
Supplementary Provisions, Article 2Principle for 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 provided, 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 1972 and subsequent years, and the provisions then in force continue to govern income tax for 1971 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、昭和四十七年分以後の所得税について適用し、昭和四十六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 on Interest and Similar Income from Small-Sum 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 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 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 were purchased before that date.
新法第四条の規定は、この法律の施行の日（以下「施行日」という。）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し、同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については、なお従前の例による。
Supplementary Provisions, Article 4Transitional Measures Concerning Tax Exemption, etc. on Interest on Private Foreign Currency Denominated Bonds
第四条（民間外貨債の利子の非課税等に関する経過措置）
The provisions then in force continue to govern interest prescribed in Article 7-2 of the Former Act that a domestic corporation pays on foreign currency denominated bonds prescribed in that Article that it issued on or before March 31, 1972.
内国法人が昭和四十七年三月三十一日以前に発行した旧法第七条の二に規定する外貨債につき支払う同条に規定する利子については、なお従前の例による。
The provisions then in force continue to govern interest prescribed in Article 7-3 of the Former Act that a resident or domestic corporation pays on or before March 31, 1972 on borrowings in foreign currency prescribed in that Article.
居住者又は内国法人が旧法第七条の三に規定する外国通貨による借入金につき昭和四十七年三月三十一日以前に支払う同条に規定する利子については、なお従前の例による。
The provisions then in force continue to govern issue discounts prescribed in Article 41-13 of the Former Act that a nonresident receives on interest-bearing foreign currency bonds prescribed in that Article that were issued on or before March 31, 1972.
非居住者が昭和四十七年三月三十一日以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につき支払を受ける同条に規定する発行差金については、なお従前の例による。
Supplementary Provisions, Article 5Transitional Measures Concerning Depreciation for Individuals
第五条（個人の減価償却に関する経過措置）
The provisions of Article 11 of the New Act apply to rationalization machinery, etc. prescribed in paragraph (1) of that Article that an individual uses for the individual's business on or after April 1, 1972, 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.
新法第十一条の規定は、個人が昭和四十七年四月一日以後にその事業の用に供する同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 12-2 of the New Act (limited to the part relating to the provisions of Article 11, paragraph (1) or Article 23, paragraph (1) of the Act on Special Measures for the Promotion and Development of Okinawa) apply to industrial machinery, etc. prescribed in Article 12-2, paragraph (1) of the New Act that an individual uses for the individual's business on or after the date on which that Act comes into effect.
新法第十二条の二の規定（沖縄振興開発特別措置法第十一条第一項又は第二十三条第一項の規定に係る部分に限る。）は、個人が同法の施行の日以後にその事業の用に供する新法第十二条の二第一項に規定する工業用機械等について適用する。
If an individual's gross revenue from business income for the year preceding each year that includes a day within the period from April 1, 1964 to March 31, 1972 includes revenue from overseas transactions, etc. prescribed in Article 13-3, paragraph (1) of the Former Act, the provisions of that Article govern, with the phrase "March 31, 1974" in that paragraph deemed to be replaced with "March 31, 1972".
個人の昭和三十九年四月一日から昭和四十七年三月三十一日までの期間内の日の属する各年の前年中の事業所得に係る総収入金額のうちに旧法第十三条の三第一項に規定する海外取引等による収入金額がある場合には、同項中「昭和四十九年三月三十一日」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。
Supplementary Provisions, Article 6Transitional Measures Concerning the Special Expense Reserve for Blue Return Business Proprietors
第六条（青色事業主特別経費準備金に関する経過措置）
An individual who, as of the Effective Date, has an amount of the special expense reserve for blue return business proprietors prescribed in Article 18-3, paragraph (1) of the Former Act carried over from 1971 must reverse that amount of the special expense reserve for blue return business proprietors on that date.
施行日において昭和四十六年から繰り越された旧法第十八条の三第一項に規定する青色事業主特別経費準備金の金額を有する個人は、同日において当該青色事業主特別経費準備金の金額を取りくずさなければならない。
The amount reversed pursuant to the provisions of the preceding paragraph and the amount of the special expense reserve for blue return business proprietors referred to in that paragraph that was reversed during the period from January 1, 1972 to the day before the Effective Date are not included in gross revenue in calculating the amount of each type of income for 1972.
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 an individual's revenue on or after April 1, 1972 from transactions listed in the items of paragraph (2) of that Article, and the provisions then in force continue to govern an individual's revenue before that date from transactions listed in the items of Article 13-3, paragraph (4) of the Former Act.
新法第二十一条の規定は、個人の同条第二項各号に掲げる取引による昭和四十七年四月一日以後の収入金額について適用し、個人の旧法第十三条の三第四項各号に掲げる取引による同日前の収入金額については、なお従前の例による。
Supplementary Provisions, Article 8Transitional Measures Concerning Tax Exemption for Income from Succeeding Crops on Land Where Land Improvement Projects Have Been Carried Out
第八条（土地改良事業施行地の後作所得の免税に関する経過措置）
With regard to income arising from the sowing or planting of rapeseed, etc. prescribed in Article 25 of the Former Act on land that became available for use, on or before March 31, 1972, as land improved by a land improvement project prescribed in paragraph (1) of that Article, the provisions of that Article remain in force.
昭和四十七年三月三十一日以前に旧法第二十五条第一項に規定する土地改良事業により改良された土地として利用することができることとなつた土地における同条に規定する菜種等の播種又は植付けにより生ずる所得については、同条の規定は、なおその効力を有する。
Supplementary Provisions, Article 9Transitional Measures Concerning Special Provisions on Taxation on Business Conversion or Closure Subsidies, etc. for Individuals
第九条（個人の転廃業助成金等に係る課税の特例に関する経過措置）
The provisions of Article 28-3 of the New Act apply where an individual receives the delivery of business conversion or closure subsidies, etc. prescribed in paragraph (1) of that Article on or after the Effective Date, and where an individual received the delivery of grants, etc. prescribed in Article 28-3, paragraph (1) of the Former Act before that date, the provisions of that Article govern, with the phrase "within the period" in paragraph (3) of that Article deemed to be replaced with "within the period (or, if there are unavoidable circumstances specified by Cabinet Order, the period from January 1 of that year to the date specified by Cabinet Order)".
新法第二十八条の三の規定は、個人が施行日以後に同条第一項に規定する転廃業助成金等の交付を受ける場合について適用し、個人が同日前に旧法第二十八条の三第一項に規定する交付金等の交付を受けた場合については、同条第三項中「期間内」とあるのは、「期間（政令で定めるやむを得ない事情がある場合には、同年一月一日から政令で定める日までの期間）内」として、同条の規定の例による。
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 (2) of the New Act apply to housing savings contracts under the provisions of that paragraph that are concluded on or after the Effective Date.
新法第四十一条の二第二項の規定は、施行日以後に締結する同項の規定による住宅貯蓄契約について適用する。
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 April 1, 1972, and the provisions then in force continue to govern corporation tax for business years of corporations 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。）の昭和四十七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 Depreciation for Corporations
第十二条（法人の減価償却に関する経過措置）
The provisions of Article 43 of the New Act apply to rationalization machinery, etc. prescribed in paragraph (1) of that Article that a corporation uses for its business on or after April 1, 1972, and the provisions then in force continue to govern rationalization machinery, etc. prescribed in Article 43, paragraph (1) of the Former Act that a corporation used for its business before that date.
新法第四十三条の規定は、法人が昭和四十七年四月一日以後にその事業の用に供する同条第一項に規定する合理化機械等について適用し、法人が同日前にその事業の用に供した旧法第四十三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 45 of the New Act (limited to the part relating to the provisions of Article 11, paragraph (1) or Article 23, paragraph (1) of the Act on Special Measures for the Promotion and Development of Okinawa) apply to industrial machinery, etc. prescribed in Article 45, paragraph (1) of the New Act that a corporation uses for its business on or after the date on which that Act comes into effect.
新法第四十五条の規定（沖縄振興開発特別措置法第十一条第一項又は第二十三条第一項の規定に係る部分に限る。）は、法人が同法の施行の日以後にその事業の用に供する新法第四十五条第一項に規定する工業用機械等について適用する。
If the gross revenue for the base year prescribed in Article 46-2, paragraph (1) of the Former Act for each business year of a corporation that includes a day within the period from April 1, 1964 to March 31, 1972 includes revenue from overseas transactions, etc. prescribed in that paragraph, the provisions of that Article govern, with the phrase "March 31, 1974" in that paragraph deemed to be replaced with "March 31, 1972".
法人の昭和三十九年四月一日から昭和四十七年三月三十一日までの期間内の日を含む各事業年度の旧法第四十六条の二第一項に規定する基準年度の総収入金額のうちに同項に規定する海外取引等による収入金額がある場合には、同項中「昭和四十九年三月三十一日」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。
The provisions of Article 48-2 of the New Act apply to crude oil stockpiling facilities prescribed in paragraph (1) of that Article that a corporation prescribed in that paragraph uses for stockpiling crude oil on or after the Effective Date, and the provisions then in force continue to govern crude oil stockpiling facilities prescribed in Article 48-2, paragraph (1) of the Former Act that a corporation prescribed in that paragraph used for stockpiling crude oil before the Effective Date.
新法第四十八条の二の規定は、同条第一項に規定する法人が施行日以後に原油の備蓄の用に供する同項に規定する原油備蓄施設について適用し、旧法第四十八条の二第一項に規定する法人が施行日前に原油の備蓄の用に供した同項に規定する原油備蓄施設については、なお従前の例による。
Supplementary Provisions, Article 13Transitional Measures Concerning the Reserve for Resource Development Investment Losses of Corporations
第十三条（法人の資源開発投資損失準備金に関する経過措置）
The provisions of Article 56 of the New Act apply where a corporation acquires resource development shares, etc. prescribed in paragraph (1) of that Article on or after the Effective Date, and the provisions then in force continue to govern the case where a corporation acquired resource development shares, etc. prescribed in Article 56, paragraph (1) of the Former Act before that date.
新法第五十六条の規定は、法人が施行日以後に同条第一項に規定する資源開発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資源開発株式等を取得した場合については、なお従前の例による。
Supplementary Provisions, Article 14Transitional Measures Concerning the Special Deduction for Income from Overseas Transactions Involving Technology, etc. by Corporations
第十四条（法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 58 of the New Act apply to a corporation's revenue on or after April 1, 1972 from transactions listed in the items of paragraph (2) of that Article, and the provisions then in force continue to govern a corporation's revenue before that date from transactions listed in the items of Article 46-2, paragraph (3) of the Former Act.
新法第五十八条の規定は、法人の同条第二項各号に掲げる取引による昭和四十七年四月一日以後の収入金額について適用し、法人の旧法第四十六条の二第三項各号に掲げる取引による同日前の収入金額については、なお従前の例による。
Supplementary Provisions, Article 15Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer of Assets by Corporations
第十五条（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 65-3 or Article 65-4 of the New Act apply to corporation tax on the transfer of assets falling under those provisions that a corporation carries out on or after April 1, 1972, and the provisions then in force continue to govern corporation tax on the transfer of assets falling under the provisions of Article 65-3 or Article 65-4 of the Former Act that a corporation carried out before that date.
新法第六十五条の三又は第六十五条の四の規定は、法人が昭和四十七年四月一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法人税について適用し、法人が同日前に行なつた旧法第六十五条の三又は第六十五条の四の規定に該当する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 16Transitional Measures Concerning Special Provisions on Taxation on Liquidation Income, etc. in the Case of Mergers
第十六条（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）
The provisions then in force continue to govern the case where a corporation prescribed in Article 66-2, paragraph (1), item (vi) of the Former Act has received a recommendation prescribed in that item.
旧法第六十六条の二第一項第六号に規定する法人が同号に規定する勧告を受けた場合については、なお従前の例による。
Supplementary Provisions, Article 17Transitional Measures Concerning Special Provisions on the Treatment, etc. of Losses Arising from the Inclusion of Accounts Receivable of Ammonium Sulfate Manufacturers in Deductible Expenses
第十七条（硫安製造者の売掛金の損金算入による欠損金の処置等の特例に関する経過措置）
The provisions then in force continue to govern the case where an ammonium sulfate manufacturer prescribed in Article 66-9, paragraph (1) of the Former Act holds accounts receivable arising from its sale of ammonium sulfate to a company prescribed in that paragraph before the Effective Date, and the case where that company holds accounts payable arising from its purchase of ammonium sulfate from that ammonium sulfate manufacturer before that date.
旧法第六十六条の九第一項に規定する硫安製造者が施行日前に同項に規定する会社に対して硫安を販売したことにより生じた売掛金を有する場合及び当該会社が同日前に当該硫安製造者から硫安を購入したことにより生じた買掛金を有する場合については、なお従前の例による。
Supplementary Provisions, Article 18Transitional Measures Concerning Special Provisions on Taxation on Business Conversion or Closure Subsidies, etc. for Corporations
第十八条（法人の転廃業助成金等に係る課税の特例に関する経過措置）
The provisions of Article 67-4 of the New Act apply where a corporation receives the delivery of business conversion or closure subsidies, etc. prescribed in paragraph (1) of that Article on or after the Effective Date, and where a corporation received the delivery of grants, etc. prescribed in Article 67-4, paragraph (1) of the Former Act before that date, the provisions of that Article govern, with the phrase "the following paragraph" in paragraph (3) of that Article deemed to be replaced with "if the period required for the construction of a factory, etc. normally exceeds two years or there are other unavoidable circumstances specified by Cabinet Order, the period specified by Cabinet Order. The following paragraph".
新法第六十七条の四の規定は、法人が施行日以後に同条第一項に規定する転廃業助成金等の交付を受ける場合について適用し、法人が同日前に旧法第六十七条の四第一項に規定する交付金等の交付を受けた場合については、同条第三項中「次項」とあるのは、「工場等の建設に要する期間が通常二年をこえることその他の政令で定めるやむを得ない事情がある場合には、政令で定める期間。次項」として、同条の規定の例による。
Supplementary Provisions, Article 19Transitional Measures Concerning Special Provisions on Issue Discounts on Interest-Bearing Foreign Currency Bonds
第十九条（利付外貨債の発行差金の特例に関する経過措置）
The provisions then in force continue to govern issue discounts prescribed in Article 68-2 of the Former Act that a foreign corporation prescribed in that Article receives on interest-bearing foreign currency bonds prescribed in that Article that were issued on or before March 31, 1972.
旧法第六十八条の二に規定する外国法人が昭和四十七年三月三十一日以前に発行された同条に規定する利付外貨債につき支払を受ける同条に規定する発行差金については、なお従前の例による。
Supplementary Provisions, Article 20Transitional Measures Concerning Special Provisions on Taxation Where Long-Term Foreign Currency Denominated Claims, etc. Acquired Before the Currency Adjustment Measures Were Not Translated at the Exchange Rate at the End of the Period
第二十条（通貨調整措置前に取得した長期外貨建債権等を期末為替相場で換算しなかつた場合の課税の特例に関する経過措置）
A corporation that filed, on or before April 30, 1972, a tax return, etc. prescribed in Article 2, paragraph (2), item (xi) of the New Act for the applicable business year prescribed in Article 68-2, paragraph (1) of the New Act (or, for a corporation that filed that tax return, etc. during the period from the Effective Date to April 30 of that year, limited to one that was eligible for the application of the provisions of Article 68-2 of the New Act and did not receive that application) may, if a change is to arise as a result of the application of the provisions of Article 68-2 of the New Act in the matters stated in that tax return, etc. (or, if a reassessment of those matters has been made under the provisions of Article 24 or Article 26 of the Act on General Rules for National Taxes (Act No. 66 of 1962), the matters after that reassessment), make a request for reassessment under Article 23, paragraph (1) of the Act on General Rules for National Taxes to the district director by May 31, 1972 with regard to the matters in which that change is to arise, as specified by Cabinet Order. In this case, the provisions of Article 68-2, paragraph (8) of the New Act do not apply.
昭和四十七年四月三十日以前に新法第六十八条の二第一項に規定する適用年度に係る新法第二条第二項第十一号に規定する確定申告書等を提出した法人（施行日以後同年四月三十日までの間に当該確定申告書等を提出した法人にあつては、新法第六十八条の二の規定の適用を受けることができる者で、その適用を受けなかつたものに限る。）は、当該確定申告書等に記載された事項（これらの事項につき国税通則法（昭和三十七年法律第六十六号）第二十四条又は第二十六条の規定による更正があつた場合には、当該更正後の事項）につき新法第六十八条の二の規定の適用により異動を生ずることとなつたときは、政令で定めるところにより、その異動を生ずることとなつた事項につき、昭和四十七年五月三十一日までに、税務署長に対し、国税通則法第二十三条第一項の更正の請求をすることができる。この場合においては、新法第六十八条の二第八項の規定は、適用しない。
Supplementary Provisions, Article 21Transitional Measures Concerning Gift Tax
第二十一条（贈与税に関する経過措置）
The provisions of Article 70-4 of the New Act apply to gift tax in the case where facts falling under the provisions of that Article have occurred on or after April 1, 1972, and the provisions then in force continue to govern gift tax in the case where facts falling under the provisions of Article 70-4 of the Former Act occurred before that date.
新法第七十条の四の規定は、昭和四十七年四月一日以後に同条の規定に該当する事実が生じた場合における贈与税について適用し、同日前に旧法第七十条の四の規定に該当する事実が生じた場合における贈与税については、なお従前の例による。
Supplementary Provisions, Article 22Transitional Measures Concerning Registration and License Tax
第二十二条（登録免許税に関する経過措置）
The provisions of Article 74, paragraph (1) or (2) of the New Act (limited to the part relating to the guarantee of obligations) apply to registration and license tax on the registration of the creation of a mortgage on a house for residential use prescribed in those provisions that is newly built or acquired, respectively, on or after April 1, 1972, where the registration is obtained on or after the day following the Effective Date.
新法第七十四条第一項又は第二項の規定（債務の保証に係る部分に限る。）は、それぞれ昭和四十七年四月一日以後に新築され、又は取得されるこれらの規定に規定する住宅用の家屋についての抵当権の設定の登記で施行日の翌日以後に受けるものに係る登録免許税について適用する。
The provisions of Article 77, Article 77-5 or Article 78-3, paragraph (1) of the New Act apply to registration and license tax on registration made on or after the day following the Effective Date.
新法第七十七条、第七十七条の五又は第七十八条の三第一項の規定は、施行日の翌日以後の登記に係る登録免許税について適用する。
The provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of land used for cultivation or livestock raising that a settler prescribed in Article 77-2 of the Former Act acquired on or before March 31, 1972 through mediation prescribed in that Article, where the registration is obtained within one year after the acquisition of that land.
昭和四十七年三月三十一日以前に旧法第七十七条の二に規定する開拓者が同条に規定するあつせんにより取得した耕作又は養畜の用に供する土地の所有権の移転の登記で当該土地の取得後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。
The provisions then in force continue to govern registration and license tax on the registration prescribed in Article 81-3, paragraph (1) of the Former Act or the registration prescribed in paragraph (2) of that Article relating to a merger carried out by a corporation on or before March 31, 1972, where the registration is obtained within one year after that merger.
昭和四十七年三月三十一日以前に合併をした法人の当該合併に係る旧法第八十一条の三第一項に規定する登記又は同条第二項に規定する登記で当該合併後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。
Supplementary Provisions, Article 23Transitional Measures Concerning Gasoline Tax and Local Road Tax
第二十三条（揮発油税及び地方道路税に関する経過措置）
The provisions of Article 90 of the New Act also apply to gasoline to be used for the purpose listed in paragraph (1), item (ii) of that Article that was shipped out of a gasoline manufacturing site during the period from April 1, 1972 to the day before the Effective Date.
新法第九十条の規定は、昭和四十七年四月一日以後施行日の前日までに揮発油の製造場から移出された同条第一項第二号に掲げる用途に供される揮発油についても適用する。
The provisions then in force continue to govern gasoline tax and local road tax on gasoline for use as aircraft fuel that was shipped out of a gasoline manufacturing site with the application of the provisions of Article 90, paragraph (1) of the Former Act, or taken out of a bonded area with the approval under Article 90-2, paragraph (1) of the Former Act, on or before March 31, 1972.
昭和四十七年三月三十一日以前に旧法第九十条第一項の規定の適用を受けて揮発油の製造場から移出され、又は旧法第九十条の二第一項の承認を受けて保税地域から引き取られた航空機の燃料用の揮発油に係る揮発油税及び地方道路税については、なお従前の例による。
The provisions then in force continue to govern the application of penal provisions to acts committed before the Effective Date and to acts committed on or after that date with respect to gasoline tax and local road tax that the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph.
Supplementary Provisions, Article 25Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation
第二十五条（租税特別措置法の一部を改正する法律の一部改正に伴う経過措置）
If an individual's gross revenue from business income for each year from 1968 to 1971 includes revenue from the carriage of imported cargo prescribed in Article 4, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of the preceding Article (hereinafter referred to as the "1969 Amendment Act Before the Amendment" in this Article), the provisions of paragraphs (3) and (4) of that Article govern, with the phrase "1974" in paragraph (4) of that Article deemed to be replaced with "1972", and the phrase "Article 13-3, paragraph (6)" deemed to be replaced with "Article 13-3, paragraph (1), with the phrase 'March 31, 1974' in it deemed to be replaced with 'March 31, 1972', and paragraph (6) of that Article".
個人の昭和四十三年から昭和四十六年までの各年中の事業所得に係る総収入金額のうちに前条の規定による改正前の租税特別措置法の一部を改正する法律（以下この条において「改正前の昭和四十四年改正法」という。）附則第四条第三項に規定する輸入貨物の運送による収入金額がある場合には、同条第四項中「昭和四十九年」とあるのは「昭和四十七年」と、「第十三条の三第六項」とあるのは「第十三条の三第一項中「昭和四十九年三月三十一日」とあるのは「昭和四十七年三月三十一日」と、同条第六項」として、同条第三項及び第四項の規定の例による。
The provisions then in force continue to govern an individual's revenue on or before March 31, 1972 from the carriage of imported cargo prescribed in Article 6, paragraph (2) of the Supplementary Provisions of the 1969 Amendment Act Before the Amendment.
個人の改正前の昭和四十四年改正法附則第六条第二項に規定する輸入貨物の運送による昭和四十七年三月三十一日以前の収入金額については、なお従前の例による。
If the gross revenue for the base year prescribed in Article 11, paragraph (6) of the Supplementary Provisions of the 1969 Amendment Act Before the Amendment relating to each business year of a corporation that includes a day within the period from April 1, 1969 to March 31, 1972 includes revenue from the carriage of imported cargo prescribed in that paragraph, the provisions of paragraphs (6) through (8) of that Article govern, with the phrase "Article 46-2, paragraph (5)" in paragraph (8) of that Article deemed to be replaced with "Article 46-2, paragraph (1), with the phrase 'March 31, 1974' in it deemed to be replaced with 'March 31, 1972', and paragraph (5) of that Article".
法人の昭和四十四年四月一日から昭和四十七年三月三十一日までの期間内の日を含む各事業年度に係る改正前の昭和四十四年改正法附則第十一条第六項に規定する基準年度の総収入金額のうちに同項に規定する輸入貨物の運送による収入金額がある場合には、同条第八項中「第四十六条の二第五項」とあるのは、「第四十六条の二第一項中「昭和四十九年三月三十一日」とあるのは「昭和四十七年三月三十一日」と、同条第五項」として、同条第六項から第八項までの規定の例による。
The provisions then in force continue to govern a corporation's revenue on or before March 31, 1972 from the carriage of imported cargo prescribed in Article 13, paragraph (2) of the Supplementary Provisions of the 1969 Amendment Act Before the Amendment.
法人の改正前の昭和四十四年改正法附則第十三条第二項に規定する輸入貨物の運送による昭和四十七年三月三十一日以前の収入金額については、なお従前の例による。