Supplementary Provisions, Article 8Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
第八条（個人の譲渡所得の課税の特例に関する経過措置）
The provisions of Article 37, paragraph (1) of the New Act apply in the case where a transfer of assets prescribed in that paragraph is carried out on or after the Effective Date, and in the case where a transfer of assets prescribed in Article 37, paragraph (1) of the Former Act was carried out before that date, the provisions then in force continue to govern.
新法第三十七条第一項の規定は、施行日以後に同項に規定する資産の譲渡をする場合について適用し、同日前に旧法第三十七条第一項に規定する資産の譲渡をした場合については、なお従前の例による。
The provisions of Article 40 of the New Act apply to a gift or bequest of property prescribed in paragraph (1) of that Article that is made on or after the Effective Date, and with regard to such a gift or bequest made before that date, the provisions then in force continue to govern.
新法第四十条の規定は、施行日以後にされる同条第一項に規定する財産の贈与又は遺贈について適用し、同日前にされた当該贈与又は遺贈については、なお従前の例による。
Supplementary Provisions, Article 9Transitional Measures Concerning the Deduction for Housing Acquisition
第九条（住宅取得控除に関する経過措置）
The provisions of Article 41, paragraph (1) of the New Act apply in the case where construction work for a new house prescribed in that paragraph is commenced, or such a newly built house that has not been used since its construction is acquired, on or after January 1, 1974, and in the case where construction work for a new house prescribed in Article 41, paragraph (1) of the Former Act was commenced, or such a newly built house that had not been used since its construction was acquired, before that date, the provisions then in force continue to govern.
新法第四十一条第一項の規定は、昭和四十九年一月一日以後に同項に規定する家屋の新築の工事に着手し、又は新築された当該家屋で新築後使用されたことのないものを取得する場合について適用し、同日前に旧法第四十一条第一項に規定する家屋の新築の工事に着手し、又は新築された当該家屋で新築後使用されたことのないものを取得した場合については、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 41-3, paragraph (3), item (ii) of the New Act apply to a housing savings contract under the provisions of that paragraph that is concluded on or after the Effective Date, and with regard to a housing savings contract under the provisions of Article 41-2, paragraph (2) of the Former Act that was concluded before that date, the provisions then in force continue to govern.
新法第四十一条の三第三項第二号の規定は、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し、同日前に締結した旧法第四十一条の二第二項の規定による住宅貯蓄契約については、なお従前の例による。
With regard to the application of the provisions of Article 41-3, paragraph (4) of the New Act to a contract concluded on or before December 31, 1973, the phrase "a period of seven years or more" in that paragraph is deemed to be replaced with "a period of seven years or more from January 1, 1974".
昭和四十八年十二月三十一日以前に締結した契約に係る新法第四十一条の三第四項の規定の適用については、同項中「七年以上の期間」とあるのは、「昭和四十九年一月一日以後七年以上の期間」とする。
Beyond what is provided for in the preceding two paragraphs, necessary transitional measures concerning the application of the provisions of Chapter II, Section 5, Subsection 2 accompanying the enforcement of this Act are specified by Cabinet Order.
前二項に定めるもののほか、この法律の施行に伴う第二章第五節第二款の規定の適用に関し必要な経過措置は、政令で定める。
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 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) commencing on or after the Effective Date, and with regard to corporation tax for business years of corporations that commenced before that date, the provisions then in force continue to govern.
Supplementary Provisions, Article 12Transitional Measures Concerning Special Provisions on Corporation Tax Rates, etc.
第十二条（法人税率等の特例に関する経過措置）
The provisions of Article 42 of the Former Act remain in force with regard to corporation tax for business years of corporations ending during the period from May 1, 1970 to April 30, 1974.
旧法第四十二条の規定は、法人の昭和四十五年五月一日から昭和四十九年四月三十日までの間に終了する事業年度分の法人税については、なおその効力を有する。
The provisions of Article 42 of the New Act apply to corporation tax on income for business years of domestic corporations prescribed in paragraph (1) of that Article ending on or after May 1, 1974, and with regard to corporation tax on income for business years of those domestic corporations ending before that date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of that Article to corporation tax on income for business years ending during the period from that date to April 30, 1975, the phrase "30 percent" in paragraph (1), item (i) of that Article is deemed to be replaced with "28 percent" and the phrase "7,000,000 yen" with "6,000,000 yen", and the phrase "7,000,000 yen" in paragraph (2) of that Article is deemed to be replaced with "6,000,000 yen".
新法第四十二条の規定は、同条第一項に規定する内国法人の昭和四十九年五月一日以後に終了する事業年度の所得に対する法人税について適用し、当該内国法人の同日前に終了する事業年度の所得に対する法人税については、なお従前の例による。この場合において、同日から昭和五十年四月三十日までの間に終了する事業年度の所得に対する法人税に係る同条の規定の適用については、同条第一項第一号中「百分の三十」とあるのは「百分の二十八」と、「七百万円」とあるのは「六百万円」とし、同条第二項中「七百万円」とあるのは「六百万円」とする。
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 items (iv) and (v) of the table in Article 43, paragraph (1) of the New Act apply to specified equipment, etc. prescribed in that paragraph that a corporation uses for its business after making an acquisition, etc. (meaning an acquisition, manufacture or construction; the same applies hereinafter in this Article) thereof on or after the Effective Date, and in the case where a corporation has used for its business the equipment referred to in item (iv) of the table in Article 43, paragraph (1) of the Former Act for which it made an acquisition, etc. before that date, the provisions then in force continue to govern.
新法第四十三条第一項の表の第四号及び第五号の規定は、法人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をしてその事業の用に供する同項に規定する特定設備等について適用し、法人が同日前に取得等をした旧法第四十三条第一項の表の第四号の設備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 (xii) of the table in Article 43, paragraph (1) of the New Act apply to the facilities referred to in that item pertaining to an acquisition or construction on or after the Effective Date in connection with the execution of construction work specified by Cabinet Order as prescribed in that item, and with regard to the facilities referred to in item (xi) of the table in Article 43, paragraph (1) of the Former Act pertaining to an acquisition or construction before that date in connection with the execution of construction work specified by Cabinet Order as prescribed in that item, the provisions then in force continue to govern.
新法第四十三条第一項の表の第十二号の規定は、施行日以後に同号に規定する政令で定められる工事の施行に伴う取得又は建設に係る同号の設備について適用し、同日前に旧法第四十三条第一項の表の第十一号に規定する政令で定められた工事の施行に伴う取得又は建設に係る同号の設備については、なお従前の例による。
The provisions of Article 45-3, paragraph (1), item (i) of the New Act apply to the calculation of the depreciation limit of the assets listed in that item for business years of corporations commencing on or after the date of enforcement of the Act Partially Amending the Act on Temporary Measures for Structural Improvement of Specified Textile Industries, and with regard to the calculation of the depreciation limit of the assets listed in Article 45-3, paragraph (1), item (i) of the Former Act for business years of corporations commencing before that date, the provisions then in force continue to govern. In this case, the determination of persons who implement a small and medium sized enterprise structural improvement plan prescribed in that item, and other necessary matters concerning the application of the provisions of that item, are specified by Cabinet Order.
新法第四十五条の三第一項第一号の規定は、法人の特定繊維工業構造改善臨時措置法の一部を改正する法律の施行の日以後に開始する事業年度の同号に掲げる資産の償却限度額の計算について適用し、法人の同日前に開始する事業年度の旧法第四十五条の三第一項第一号に掲げる資産の償却限度額の計算については、なお従前の例による。この場合において、同号に規定する中小企業構造改善計画を実施する者の判定その他同号の規定の適用に関し必要な事項は、政令で定める。
The provisions of Article 45-3, paragraph (1), item (ii) of the New Act apply to the calculation of the depreciation limit of the assets listed in that item for business years of corporations ending on or after the date of enforcement of the Act Partially Amending the Act on Temporary Measures for Structural Improvement of Specified Textile Industries; provided, however, that if a corporation may receive the application of the provisions of Article 45-3, paragraph (1), item (i) of the Former Act in the business year ending first on or after that date, this does not apply to that business year.
新法第四十五条の三第一項第二号の規定は、法人の特定繊維工業構造改善臨時措置法の一部を改正する法律の施行の日以後に終了する事業年度の同号に掲げる資産の償却限度額の計算について適用する。ただし、法人が同日以後最初に終了する事業年度において、旧法第四十五条の三第一項第一号の規定の適用を受けることができるときは、当該事業年度については、この限りでない。
With regard to the calculation of the depreciation limit of depreciable assets in the case where a corporation carried out a specified merger prescribed in Article 46-2, paragraph (1) of the Former Act during the period from May 1, 1970 to March 31, 1974, the provisions then in force continue to govern.
法人が昭和四十五年五月一日から昭和四十九年三月三十一日までの間に、旧法第四十六条の二第一項に規定する特定合併を行つた場合における減価償却資産の償却限度額の計算については、なお従前の例による。
In the case where a corporation engaged in a business specified by Cabinet Order carries out a specified merger prescribed in Article 46-2, paragraph (1) of the Former Act during the period from April 1, 1974 to March 31, 1976, the provisions of that Article are to govern, with the phrase "March 31, 1974" in that paragraph deemed to be replaced with "March 31, 1976", the phrase "a corporation engaged in a business specified by Cabinet Order" in paragraph (2) of that Article deemed to be replaced with "a corporation engaged in a business specified by Cabinet Order as prescribed in Article 13, paragraph (6) of the Supplementary Provisions of the 1974 Amendment Act", and the phrase "Article 51-2" in paragraph (4) of that Article deemed to be replaced with "Article 51".
法人で政令で定める事業を営むものが昭和四十九年四月一日から昭和五十一年三月三十一日までの間に、旧法第四十六条の二第一項に規定する特定合併を行つた場合には、同項中「昭和四十九年三月三十一日」とあるのは「昭和五十一年三月三十一日」と、同条第二項中「政令で定めるものを営む法人」とあるのは「昭和四十九年改正法附則第十三条第六項に規定する政令で定める事業を営む法人」と、同条第四項中「第五十一条の二」とあるのは「第五十一条」として、同条の規定の例による。
With regard to the application of the provisions of Article 51-2 of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "Article 43 to the preceding Article" in paragraph (2) of that Article is deemed to be replaced with "Article 43 to the preceding Article (including Article 13, paragraph (6) of the Supplementary Provisions of the 1974 Amendment Act)".
前項の規定の適用がある場合における新法第五十一条の二の規定の適用については、同条第二項中「第四十三条から前条まで」とあるのは、「第四十三条から前条まで（昭和四十九年改正法附則第十三条第六項を含む。）」とする。
With regard to the calculation of the depreciation limit of fire-resistant buildings, etc. prescribed in Article 48, paragraph (1) of the Former Act in the case where a corporation has used for its business those fire-resistant buildings, etc. that it acquired or constructed during the period from April 1, 1966 to March 31, 1974, the provisions then in force continue to govern.
法人が昭和四十一年四月一日から昭和四十九年三月三十一日までの間に取得し、又は建設した旧法第四十八条第一項に規定する耐火建築物等をその事業の用に供した場合における当該耐火建築物等の償却限度額の計算については、なお従前の例による。
In the case where a corporation uses for its business fire-resistant buildings, etc. prescribed in Article 48, paragraph (1) of the Former Act that are specified by Cabinet Order and that it acquires or constructs during the period from April 1, 1974 to March 31, 1976, the provisions of that Article are to govern, with the phrase "March 31, 1974" in that paragraph deemed to be replaced with "March 31, 1976", and the phrase "buildings with a fire-resistant structure prescribed in Article 2, item (vii) of the Building Standards Act and other buildings specified by Cabinet Order" deemed to be replaced with "fire-resistant buildings, etc. prescribed in Article 13, paragraph (9) of the Supplementary Provisions of the 1974 Amendment Act that are specified by Cabinet Order".
法人が昭和四十九年四月一日から昭和五十一年三月三十一日までの間に取得し、又は建設する旧法第四十八条第一項に規定する耐火建築物等のうち政令で定めるものをその事業の用に供する場合については、同項中「昭和四十九年三月三十一日」とあるのは「昭和五十一年三月三十一日」と、「建築基準法第二条第七号に規定する耐火構造を有する建物その他の政令で定めるもの」とあるのは「昭和四十九年改正法附則第十三条第九項に規定する耐火建築物等のうち政令で定めるもの」として、同条の規定の例による。
With regard to the application of the provisions of Articles 45-3, 46, 51, 51-2, 64 to 65, 65-7, 65-8 and 67-4 of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "Articles 47 to 49" in Article 45-3, paragraph (1), Article 46, paragraph (1) and Article 51, paragraph (2) of the New Act is deemed to be replaced with "Articles 47 to 49 (including Article 13, paragraph (9) of the Supplementary Provisions of the 1974 Amendment Act)"; the phrase "Article 43 to the preceding Article" in Article 51-2, paragraph (2) of the New Act is deemed to be replaced with "Article 43 to the preceding Article (including Article 13, paragraph (9) of the Supplementary Provisions of the 1974 Amendment Act)"; and the phrase "Articles 47 to 51" in Article 64, paragraph (6) (including as applied mutatis mutandis pursuant to Article 64-2, paragraph (6) and Article 65, paragraph (6)), Article 65-7, paragraph (7) (including as applied mutatis mutandis pursuant to Article 65-8, paragraph (7)) and Article 67-4, paragraph (6) of the New Act is deemed to be replaced with "Articles 47 to 51 (including Article 13, paragraph (9) of the Supplementary Provisions of the 1974 Amendment Act)".
前項の規定の適用がある場合における新法第四十五条の三、第四十六条、第五十一条、第五十一条の二、第六十四条から第六十五条まで、第六十五条の七、第六十五条の八及び第六十七条の四の規定の適用については、新法第四十五条の三第一項、第四十六条第一項及び第五十一条第二項中「第四十七条から第四十九条まで」とあるのは「第四十七条から第四十九条まで（昭和四十九年改正法附則第十三条第九項を含む。）」と、新法第五十一条の二第二項中「第四十三条から前条まで」とあるのは「第四十三条から前条まで（昭和四十九年改正法附則第十三条第九項を含む。）」と、新法第六十四条第六項（第六十四条の二第六項及び第六十五条第六項において準用する場合を含む。）、第六十五条の七第七項（第六十五条の八第七項において準用する場合を含む。）及び第六十七条の四第六項中「第四十七条から第五十一条まで」とあるのは「第四十七条から第五十一条まで（昭和四十九年改正法附則第十三条第九項を含む。）」とする。
With regard to the calculation of the depreciation limit of crude oil stockpiling facilities prescribed in Article 48-2, paragraph (1) of the Former Act in the case where a corporation has used for stockpiling those crude oil stockpiling facilities that it acquired or constructed during the period from April 1, 1968 to March 31, 1974, the provisions of that Article are to govern, with the phrase "March 31, 1975" in that paragraph deemed to be replaced with "March 31, 1974".
法人が昭和四十三年四月一日から昭和四十九年三月三十一日までの間に取得し、又は建設した旧法第四十八条の二第一項に規定する原油備蓄施設をその備蓄の用に供した場合における当該原油備蓄施設の償却限度額の計算については、同項中「昭和五十年三月三十一日」とあるのは、「昭和四十九年三月三十一日」として、同条の規定の例による。
The provisions of Article 51 of the New Act apply to jointly used facilities prescribed in paragraph (1) of that Article that a corporation uses for its business after making an acquisition, etc. thereof on or after the Effective Date, and with regard to jointly used facilities prescribed in Article 51, paragraph (1) or Article 51-2, paragraph (1) of the Former Act in the case where a corporation has used for its business those jointly used facilities for which it made an acquisition, etc. before that date, the provisions then in force continue to govern.
The provisions of Article 52 of the New Act apply in the case where a corporation pays the expenses or contributions prescribed in paragraph (1) of that Article on or after the Effective Date, and in the case where a corporation paid the expenses prescribed in Article 52, paragraph (1) of the Former Act before that date, the provisions then in force continue to govern.
新法第五十二条の規定は、法人が施行日以後に同条第一項に規定する費用又は負担金を支出する場合について適用し、法人が同日前に旧法第五十二条第一項に規定する費用を支出した場合については、なお従前の例による。
Supplementary Provisions, Article 14Transitional Measures Concerning Reserves of Corporations
第十四条（法人の準備金に関する経過措置）
With regard to the payments referred to in Article 56-2, paragraph (1) of the Former Act that members, etc. of a specified association prescribed in that paragraph make, or the reserve for small and medium sized enterprise structural improvement that the specified association sets aside, in accordance with a structural improvement project plan prescribed in that paragraph for which the specified association received the approval referred to in that paragraph during the period from April 1, 1966 to March 31, 1974, the provisions then in force continue to govern.
旧法第五十六条の二第一項に規定する特定組合が昭和四十一年四月一日から昭和四十九年三月三十一日までの間に同項の承認を受けた同項に規定する構造改善事業計画に従い、当該特定組合の同項に規定する組合員等が納付する同項の納付金又は当該特定組合が積み立てる中小企業構造改善準備金については、なお従前の例による。
With regard to the payments referred to in Article 56-3, paragraph (1) of the Former Act that a specified parent business operator and specified subcontracting business operators prescribed in that paragraph make, or the reserve for promotion of subcontracting small and medium sized enterprises that the specified subcontracting association sets aside, in accordance with a promotion project plan prescribed in that paragraph for which a specified subcontracting association prescribed in that paragraph received the approval referred to in that paragraph during the period from May 1, 1970 to March 31, 1974, the provisions then in force continue to govern.
旧法第五十六条の三第一項に規定する特定下請組合が昭和四十五年五月一日から昭和四十九年三月三十一日までの間に同項の承認を受けた同項に規定する振興事業計画に従い、同項に規定する特定親事業者及び特定下請事業者が納付する同項の納付金又は当該特定下請組合が積み立てる下請中小企業振興準備金については、なお従前の例による。
With regard to the application of the provisions of Article 56-3 of the New Act in the business year ending first on or after April 1, 1974 of a corporation that is a holder of mining rights or a holder of lease mining rights prescribed in paragraph (1) of that Article, the phrase "in that business year" in that paragraph is deemed to be replaced with "in that business year and the business year immediately preceding that business year".
新法第五十六条の三第一項に規定する採掘権者又は租鉱権者である法人の昭和四十九年四月一日以後最初に終了する事業年度における同条の規定の適用については、同項中「当該事業年度において」とあるのは、「当該事業年度及び当該事業年度の直前の事業年度において」とする。
With regard to the application of the provisions of Article 56-11 of the New Act in business years commencing during the period from April 1, 1974 to March 31, 1976 of a corporation engaged in the securities business prescribed in paragraph (1) of that Article, the phrase "50 percent" in item (i) of that paragraph is deemed to be replaced with "60 percent", and the phrase "20 percent" in item (ii) of that paragraph is deemed to be replaced with "25 percent".
新法第五十六条の十一第一項に規定する証券業を営む法人の昭和四十九年四月一日から昭和五十一年三月三十一日までの間に開始する事業年度における同条の規定の適用については、同項第一号中「百分の五十」とあるのは「百分の六十」と、同項第二号中「百分の二十」とあるのは「百分の二十五」とする。
The provisions of Article 56-12 of the New Act apply to corporation tax for business years of corporations ending on or after the Effective Date, and with regard to corporation tax for business years of corporations that ended before that date, the provisions then in force continue to govern.
新法第五十六条の十二の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の同日前に終了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。