Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条(施行期日)
This Act comes into effect on April 1, 1976; provided, however, that the provisions listed in the following items come into effect on the dates listed respectively in those items:
この法律は、昭和五十一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 13-2, paragraph (1), item (iii) and paragraph (2), item (i), Article 45-3, paragraph (1), item (iii) and paragraph (2), item (i), Article 66, paragraph (1), item (v) and Article 66-3, paragraph (1), item (iv), the part of the provisions amending paragraph (2) of that Article that amends "Article 6, paragraph (3) of the Act on Special Measures for the Promotion of Small and Medium-Sized Fisheries", and the part of the provisions amending Article 81 that concerns small and medium sized fishery structural improvement plans: the day on which the Act on Special Measures for the Reconstruction and Improvement of Fisheries (Act No. 43 of 1976) comes into effect;
第十三条の二第一項第三号及び第二項第一号、第四十五条の三第一項第三号及び第二項第一号、第六十六条第一項第五号並びに第六十六条の三第一項第四号の改正規定並びに同条第二項の改正規定中「中小漁業振興特別措置法第六条第三項」を改める部分並びに第八十一条の改正規定中中小漁業構造改善計画に係る部分 漁業再建整備特別措置法(昭和五十一年法律第四十三号)の施行の日
the part of the provisions amending Article 16-2, paragraph (1) that amends "Article 3, paragraph (1) of the Act on Temporary Measures for Small and Medium-Sized Enterprises in Response to Preferential Tariffs (Act No. 38 of 1971)" and the provisions amending item (i) of that paragraph, the part of the provisions amending Article 51-2, paragraph (1) that amends "Article 3, paragraph (1) of the Act on Temporary Measures for Small and Medium-Sized Enterprises in Response to Preferential Tariffs pertaining to that certification, etc." and the provisions amending item (i) of that paragraph, the parts of the provisions amending Article 66, paragraph (1) and Article 66-3, paragraph (1) that add one item, and the part of the provisions amending paragraph (2) of that Article that adds ", Article 7, paragraph (2) of the Act on Temporary Measures for Business Conversion of Small and Medium-Sized Enterprises": the day on which the Act on Temporary Measures for Business Conversion of Small and Medium-Sized Enterprises (Act No. 84 of 1976) comes into effect;
第十六条の二第一項の改正規定中「中小企業特恵対策臨時措置法(昭和四十六年法律第三十八号)第三条第一項」を改める部分及び同項第一号の改正規定、第五十一条の二第一項の改正規定中「当該認定等に係る中小企業特恵対策臨時措置法第三条第一項」を改める部分及び同項第一号の改正規定、第六十六条第一項及び第六十六条の三第一項の改正規定中一号を加える部分並びに同条第二項の改正規定中「、中小企業事業転換対策臨時措置法第七条第二項」を加える部分 中小企業事業転換対策臨時措置法(昭和五十一年法律第八十四号)の施行の日
the provisions adding one Article to Chapter II, Section 3: the date prescribed in the proviso to Article 1 of the Supplementary Provisions of the Act on Ensuring Wage Payment (Act No. 34 of 1976);
第二章第三節に一条を加える改正規定 賃金の支払の確保等に関する法律(昭和五十一年法律第三十四号)附則第一条ただし書に規定する日
the provisions amending Articles 90-4 and 90-5: May 1, 1976.
第九十条の四及び第九十条の五の改正規定 昭和五十一年五月一日
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 1976 and subsequent years, and with regard to income tax for 1975 and earlier years, the provisions then in force continue to govern.
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、昭和五十一年分以後の所得税について適用し、昭和五十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 Depreciation for Individuals
第三条(個人の減価償却に関する経過措置)
The provisions of items (ii) through (xi) of the table in Article 11, paragraph (1) of the New Act apply to specified equipment, etc. prescribed in that paragraph for which an individual makes an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) on or after the date of enforcement of this Act (hereinafter referred to as the "Effective Date") and which the individual provides for use in the individual's business, and in the case where an individual has provided for use in the individual's business depreciable assets listed in items (ii) through (x) of the table in Article 11, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment (hereinafter referred to as the "Former Act") for which the individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
新法第十一条第一項の表の第二号から第十一号までの規定は、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、個人が施行日前に取得等をした改正前の租税特別措置法(以下「旧法」という。)第十一条第一項の表の第二号から第十号までに掲げる減価償却資産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 machinery and equipment, etc. for the commercialization of new technology prescribed in Article 12, paragraph (1) of the Former Act for which an individual obtained the approval prescribed in that paragraph before the Effective Date, the provisions then in force continue to govern.
個人が施行日前に旧法第十二条第一項に規定する承認を受けた同項に規定する新技術企業化用機械設備等については、なお従前の例による。
The provisions of Article 12-2, paragraph (1) of the New Act apply to industrial machinery, etc. prescribed in that paragraph for which an individual makes an acquisition, etc. on or after the Effective Date and which the individual provides for use in the individual's business, and in the case where an individual has provided for use in the individual's business industrial machinery, etc. prescribed in Article 12-2, paragraph (1) of the Former Act for which the individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of Article 12-2, paragraph (1) of the New Act to industrial machinery, etc. prescribed in that paragraph for which an acquisition, etc. is made during the period from the Effective Date to March 31, 1979 within the districts listed in item (ii) (limited to the part concerning industrial development districts) and item (iii) of the table in that paragraph, the phrase "one-fourth" in item (ii) of that table is deemed to be replaced with "one-third", the phrase "one-sixth" with "one-fifth", the phrase "one-third" in item (iii) of that table with "one-half", and the phrase "one-fifth" with "one-fourth".
新法第十二条の二第一項の規定は、個人が施行日以後に取得等をしてその事業の用に供する同項に規定する工業用機械等について適用し、個人が施行日前に取得等をした旧法第十二条の二第一項に規定する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。この場合において、施行日から昭和五十四年三月三十一日までの間に新法第十二条の二第一項の表の第二号(工業開発地区に係る部分に限る。)及び第三号に掲げる地区内で取得等がされる同項に規定する工業用機械等に対する同項の規定の適用については、同表の第二号中「四分の一」とあるのは「三分の一」と、「六分の一」とあるのは「五分の一」と、同表の第三号中「三分の一」とあるのは「二分の一」と、「五分の一」とあるのは「四分の一」とする。
The provisions of Article 12-3, paragraph (1) of the New Act apply to machinery and equipment prescribed in that paragraph that an individual acquires or manufactures on or after the Effective Date and provides for use in the individual's business, and in the case where an individual has provided for use in the individual's business machinery and equipment prescribed in Article 12-3, paragraph (1) of the Former Act that the individual acquired or manufactured before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of Article 12-3, paragraph (1) of the New Act to machinery and equipment prescribed in that paragraph that are acquired or manufactured during the period from the Effective Date to March 31, 1978, the phrase "one-sixth" in that paragraph is deemed to be replaced with "one-fifth".
新法第十二条の三第一項の規定は、個人が施行日以後に取得又は製作をしてその事業の用に供する同項に規定する機械及び装置について適用し、個人が施行日前に取得又は製作をした旧法第十二条の三第一項に規定する機械及び装置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。この場合において、施行日から昭和五十三年三月三十一日までの間に取得又は製作がされる新法第十二条の三第一項に規定する機械及び装置に対する同項の規定の適用については、同項中「六分の一」とあるのは、「五分の一」とする。
With regard to the calculation of the amount of depreciation allowance for fishing vessels listed in Article 13-2, paragraph (1), item (iii) of the Former Act that is included in necessary expenses in calculating the amount of business income for each year up to the year preceding the year that includes the date of enforcement of the Act on Special Measures for the Reconstruction and Improvement of Fisheries, of an individual falling under the case listed in that item, the provisions of that Article are to govern, with the phrase "March 31, 1976" in that item deemed to be replaced with "the day before the date of enforcement of the Act on Special Measures for the Reconstruction and Improvement of Fisheries (Act No. 43 of 1976)".
旧法第十三条の二第一項第三号に掲げる場合に該当する個人の漁業再建整備特別措置法の施行の日の属する年の前年以前の各年分の事業所得の金額の計算上必要経費に算入される同号に掲げる漁船の償却費の額の計算については、同号中「昭和五十一年三月三十一日」とあるのは、「漁業再建整備特別措置法(昭和五十一年法律第四十三号)の施行の日の前日」として、同条の規定の例による。
With regard to the application of the provisions of Article 13-2, paragraph (1), item (iii) of the New Act to income tax for a year whose December 31 falls within the period prescribed in paragraph (3) of the Supplementary Provisions of the Act on Special Measures for the Reconstruction and Improvement of Fisheries, of an individual who is a member prescribed in that item of a fishery cooperative, etc. prescribed in Article 5, paragraph (1) of that Act pertaining to a small and medium sized fishery structural improvement plan prescribed in Article 4-2, paragraph (1) of the former Act on Special Measures for the Promotion of Small and Medium-Sized Fisheries (Act No. 59 of 1967) for which the certification under that paragraph was received and which is deemed under paragraph (3) of the Supplementary Provisions of the Act on Special Measures for the Reconstruction and Improvement of Fisheries to have received the certification under Article 5, paragraph (1) of that Act, the phrase "that has received the certification under paragraph (1) of Article 5 of that Act pertaining to a small and medium sized fishery structural improvement plan prescribed in that paragraph during the period from April 1, 1976 to March 31, 1978" in that item is deemed to be replaced with "pertaining to a small and medium sized fishery structural improvement plan prescribed in Article 4-2, paragraph (1) of the former Act on Special Measures for the Promotion of Small and Medium-Sized Fisheries (Act No. 59 of 1967) for which the certification under that paragraph was received and which is deemed under paragraph (3) of the Supplementary Provisions of the Act on Special Measures for the Reconstruction and Improvement of Fisheries to have received the certification under Article 5, paragraph (1) of that Act".
旧中小漁業振興特別措置法(昭和四十二年法律第五十九号)第四条の二第一項の認定を受けた同項に規定する中小漁業構造改善計画で、漁業再建整備特別措置法附則第三項の規定により同法第五条第一項の認定を受けたものとみなされたものに係る同項に規定する漁業協同組合等の新法第十三条の二第一項第三号に規定する構成員である個人の漁業再建整備特別措置法附則第三項に規定する期間内にその年十二月三十一日が属する年分の所得税に係る同号の規定の適用については、同号中「昭和五十一年四月一日から昭和五十三年三月三十一日までの間に同法第五条第一項に規定する中小漁業構造改善計画に係る同項の認定を受けた」とあるのは、「旧中小漁業振興特別措置法(昭和四十二年法律第五十九号)第四条の二第一項の認定を受けた同項に規定する中小漁業構造改善計画で、漁業再建整備特別措置法附則第三項の規定により同法第五条第一項の認定を受けたものとみなされたものに係る」とする。
The provisions of Article 14, paragraph (1) of the New Act apply to rental housing prescribed in that paragraph that an individual acquires or newly builds on or after the Effective Date, and with regard to rental housing prescribed in Article 14, paragraph (1) of the Former Act that an individual acquired or newly built before the Effective Date, the provisions then in force continue to govern.
新法第十四条第一項の規定は、個人が施行日以後に取得又は新築をする同項に規定する貸家住宅について適用し、個人が施行日前に取得又は新築をした旧法第十四条第一項に規定する貸家住宅については、なお従前の例による。
The provisions of Article 14, paragraph (2) of the New Act apply to specified buildings, etc. prescribed in that paragraph that an individual acquires or newly builds on or after the Effective Date, and with regard to stores, etc. of housing with attached stores, etc. prescribed in Article 14, paragraph (2) of the Former Act that an individual acquired or newly built before the Effective Date, the provisions then in force continue to govern.
新法第十四条第二項の規定は、個人が施行日以後に取得又は新築をする同項に規定する特定建築物等について適用し、個人が施行日前に取得又は新築をした旧法第十四条第二項に規定する店舗等併設住宅の店舗等については、なお従前の例による。
The provisions of Article 15, paragraph (1) of the New Act apply to specified stockpiling facilities, etc. prescribed in that paragraph that an individual acquires or constructs on or after the Effective Date, and with regard to specified stockpiling facilities, etc. prescribed in Article 15, paragraph (1) of the Former Act that an individual acquired or constructed before the Effective Date, the provisions then in force continue to govern.
In the case where an individual who is a certified small and medium sized enterprise listed in Article 16-2, paragraph (1), item (ii) of the Former Act obtained the certification listed in that item before the date of enforcement of the Act on Temporary Measures for Business Conversion of Small and Medium-Sized Enterprises, the provisions then in force continue to govern.
旧法第十六条の二第一項第二号に掲げる認定中小企業者である個人が中小企業事業転換対策臨時措置法の施行の日前に同号に掲げる認定を受けた場合については、なお従前の例による。
The provisions of Article 17 of the New Act apply to depreciable assets prescribed in that Article for which an individual makes an acquisition, etc. on or after the Effective Date, and with regard to depreciable assets prescribed in Article 17 of the Former Act for which an individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
Supplementary Provisions, Article 4Transitional Measures Concerning Reserves of Individuals
第四条(個人の準備金に関する経過措置)
With regard to income tax for 1976, if the amount calculated under the provisions of Article 19, paragraph (1) of the New Act as of December 31, 1976 is less than whichever is the lesser of the amounts listed in the following items, notwithstanding the provisions of that paragraph, that lesser amount is to be the amount calculated under the provisions of that paragraph:
昭和五十一年分の所得税については、昭和五十一年十二月三十一日において新法第十九条第一項の規定により計算した金額が次の各号に掲げる金額のうちいずれか少ない金額に満たない場合には、同項の規定にかかわらず、その少ない金額を同項の規定により計算した金額とする。
the amount of the reserve for price fluctuations as of December 31, 1975;
昭和五十年十二月三十一日における価格変動準備金の金額
the amount calculated under the provisions of Article 19, paragraph (1) of the Former Act as of December 31, 1976 (or, for an individual to whom the provisions of Article 4, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1973) or the provisions of Article 6 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1975) prior to the amendment by Article 22 of the Supplementary Provisions would apply if, in calculating the reserve for price fluctuations to be included in necessary expenses in calculating the amount of business income for 1976, that year were deemed to be 1975, the amount calculated in accordance with those provisions).
昭和五十一年十二月三十一日において旧法第十九条第一項の規定により計算した金額(昭和五十一年分の事業所得の金額の計算上必要経費に算入される価格変動準備金の計算について同年分を昭和五十年分とみなした場合に租税特別措置法の一部を改正する法律(昭和四十八年法律第十六号)附則第四条第二項の規定又は附則第二十二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(昭和五十年法律第十六号)附則第六条の規定の適用がある個人については、これらの規定の例により計算した金額)
With regard to the application of the provisions of Article 20-2, paragraph (1) of the New Act to income tax for 1976, the phrase "within the designated period of that year" in paragraph (1), item (i) of that Article is deemed to be replaced with "within the period from April 1, 1976 to December 31 of that year", and the phrase "amount equivalent to" with "total of the amount equivalent to that and the amount equivalent to 3/1,000 (or 6/1,000, for a business belonging to the type of business specified by that Cabinet Order) of the amount specified by that Cabinet Order within the period from January 1 to March 31 of that year".
昭和五十一年分の所得税に係る新法第二十条の二第一項の規定の適用については、同条第一項第一号中「その年の指定期間内」とあるのは「昭和五十一年四月一日から同年十二月三十一日までの期間内」と、「相当する金額」とあるのは「相当する金額と、同年一月一日から同年三月三十一日までの期間内における当該政令で定める金額の千分の三(当該政令で定める業種に属する事業については、千分の六)に相当する金額との合計額」とする。
With regard to the calculation of the amount of business income for 1976 and earlier years of an individual who holds a reserve for exhibiting at the Okinawa International Ocean Exposition under the provisions of Article 20-4 of the Former Act, the provisions of that Article remain in force.
旧法第二十条の四の規定による沖縄国際海洋博覧会出展準備金を有する個人の昭和五十一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。
Supplementary Provisions, Article 5Transitional Measures Concerning the Special Deduction for Income from Overseas Transactions Involving Technology, etc. by Individuals
第五条(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)
With regard to the application of the provisions of Article 21, paragraph (1) of the New Act to income tax for 1976, the phrase "55 percent of that revenue" in that paragraph is deemed to be replaced with "70 percent of that revenue within the period from January 1, 1976 to March 31 of that year (or 30 percent for revenue from the transactions listed in item (iii) of the following paragraph, and 20 percent for revenue from the transactions listed in item (iv) of that paragraph) and the amount equivalent to 55 percent of that revenue within the period from April 1 to December 31 of that year", and the phrase "the total of the amounts equivalent to" with "the total of the amount equivalent to".
昭和五十一年分の所得税に係る新法第二十一条第一項の規定の適用については、同項中「当該収入金額の百分の五十五」とあるのは「昭和五十一年一月一日から同年三月三十一日までの期間内の当該収入金額の百分の七十(次項第三号に掲げる取引によるものについては百分の三十とし、同項第四号に掲げる取引によるものについては百分の二十とする。)に相当する金額と同年四月一日から同年十二月三十一日までの期間内の当該収入金額の百分の五十五」と、「金額の合計額」とあるのは「金額との合計額」とする。
Supplementary Provisions, Article 6Transitional Measures Concerning Special Provisions on Taxation Where an Individual Holds Long-Term Foreign Currency Denominated Claims, etc.
第六条(個人の長期外貨建債権等を有する場合の課税の特例に関する経過措置)
In the case where an individual has set aside a reserve prescribed in Article 28-5, paragraph (1) of the Former Act in any year from 1972 to 1976, the provisions then in force continue to govern.
個人が、昭和四十七年から昭和五十一年までの各年において旧法第二十八条の五第一項に規定する準備金を積み立てた場合には、なお従前の例による。
In the case where an individual who has set aside a reserve prescribed in Article 28-5, paragraph (1) of the Former Act in one or more of the years from 1972 to 1976 sets aside that reserve in 1977 or 1978, the provisions of that Article are to govern, with the phrase "each year that includes a day within the period from April 1, 1972 to March 31, 1976" in that paragraph deemed to be replaced with "1977 or 1978".
昭和四十七年から昭和五十一年までの各年のいずれか一以上の年において旧法第二十八条の五第一項に規定する準備金の積立てを行つた個人が、昭和五十二年又は昭和五十三年において当該準備金を積み立てる場合には、同項中「昭和四十七年四月一日から昭和五十一年三月三十一日までの期間内の日の属する各年」とあるのは、「昭和五十二年又は昭和五十三年」として、同条の規定の例による。
Supplementary Provisions, Article 7Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
第七条(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 an individual transfers assets prescribed in that paragraph on or after the Effective Date, and in the case where an individual transferred assets prescribed in Article 37, paragraph (1) of the Former Act before the Effective Date, the provisions then in force continue to govern.
新法第三十七条第一項の規定は、個人が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、個人が施行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。
Supplementary Provisions, Article 8Transitional Measures Concerning Reduction of the Withholding Tax Rate on Domestic Source Income from the Lease of Ships
第八条(船舶の貸付けに係る国内源泉所得に対する源泉徴収税率の軽減に関する経過措置)
With regard to consideration for the lease of ships prescribed in Article 41-14 of the Former Act that a nonresident or a foreign corporation is to receive under a contract concluded during the period from April 1, 1975 to March 31, 1976, the provisions of that Article are to govern, with the phrase "March 31, 1977" in that Article deemed to be replaced with "March 31, 1976".
昭和五十年四月一日から昭和五十一年三月三十一日までの間に締結した契約に基づき非居住者又は外国法人が支払を受けるべき旧法第四十一条の十四に規定する船舶の貸付けによる対価については、同条中「昭和五十二年三月三十一日」とあるのは、「昭和五十一年三月三十一日」として、同条の規定の例による。
With regard to consideration for the lease of ships prescribed in Article 41-14 of the Former Act that are intended to serve on international routes, which a nonresident or a foreign corporation is to receive under a contract concluded during the period from April 1, 1976 to March 31, 1977, the provisions of that Article are to govern, with the phrase "April 1, 1975" in that Article deemed to be replaced with "April 1, 1976", and the word "ships" with "ships intended to serve on international routes".
昭和五十一年四月一日から昭和五十二年三月三十一日までの間に締結した契約に基づき非居住者又は外国法人が支払を受けるべき旧法第四十一条の十四に規定する船舶で外国航路に就航することを目的とするものの貸付けによる対価については、同条中「昭和五十年四月一日」とあるのは「昭和五十一年四月一日」と、「船舶」とあるのは「船舶で外国航路に就航することを目的とするもの」として、同条の規定の例による。
Supplementary Provisions, Article 9Principle for Transitional Measures Concerning Special Provisions on Corporation Tax
第九条(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 the Effective Date, the provisions then in force continue to govern.