Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 1977.
この法律は、昭和五十二年四月一日から施行する。
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 by the provisions of Article 1 (hereinafter referred to as the "New Act") apply to income tax for 1977 and subsequent years, and with regard to income tax for 1976 and earlier years, the provisions then in force continue to govern.
第一条の規定による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、昭和五十二年分以後の所得税について適用し、昭和五十一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 Interest Income
第三条（利子所得に関する経過措置）
With regard to interest income prescribed in Article 3, paragraph (1) and Article 3-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") that is to be received by March 31, 1977, the provisions then in force continue to govern.
昭和五十二年三月三十一日までに支払を受けるべき第一条の規定による改正前の租税特別措置法（以下「旧法」という。）第三条第一項及び第三条の三第一項に規定する利子所得については、なお従前の例による。
With regard to interest income specified by Cabinet Order (excluding interest income to which the provisions of Article 3, paragraph (1) of the New Act apply) that a resident, a nonresident having a permanent establishment in Japan, a domestic corporation or a foreign corporation having a permanent establishment in Japan is to receive during the period from the date of enforcement of this Act (hereinafter referred to as the "Effective Date") to December 31, 1977, the provisions of that paragraph and paragraphs (6) through (9) of that Article are to govern, with the phrase "December 31, 1980" in Article 3-3, paragraph (1) of the Former Act deemed to be replaced with "December 31, 1977".
居住者、国内に恒久的施設を有する非居住者、内国法人又は国内に恒久的施設を有する外国法人が、この法律の施行の日（以下「施行日」という。）から昭和五十二年十二月三十一日までの間に支払を受けるべき利子所得（新法第三条第一項の規定の適用を受けるものを除く。）で政令で定めるものについては、旧法第三条の三第一項中「昭和五十五年十二月三十一日」とあるのは、「昭和五十二年十二月三十一日」として、同項及び同条第六項から第九項までの規定の例による。
With regard to the application of the provisions of Article 3-3 of the New Act to interest income to which the provisions of the preceding paragraph apply, the phrase "the tax rate of 20 percent prescribed in Article 182 or Article 213 of the Income Tax Act for interest income" in paragraph (3) of that Article is deemed to be replaced with "the tax rate prescribed in Article 3-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue (Act No. 9 of 1977; hereinafter referred to as the "1977 Amending Act")".
前項の規定の適用を受ける利子所得に対する新法第三条の三の規定の適用については、同条第三項中「利子所得に係る所得税法第百八十二条又は第二百十三条に規定する百分の二十の税率」とあるのは、「租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律（昭和五十二年法律第九号。以下「昭和五十二年改正法」という。）第一条の規定による改正前の租税特別措置法第三条の三第一項に規定する税率」とする。
The provisions of Article 4 of the New Act apply to public bonds prescribed in paragraph (1) of that Article that are purchased on or after the Effective Date.
新法第四条の規定は、施行日以後に購入する同条第一項に規定する公債について適用する。
If an individual prescribed in Article 4, paragraph (1) of the New Act holds national government bonds prescribed in Article 4, paragraph (1) of the Former Act that the individual purchased before the Effective Date and that satisfy the requirements prescribed in that Article on the Effective Date, the provisions of Article 4 of the New Act apply to those national government bonds, deeming that individual to have purchased them in accordance with the requirements of that Article on the Effective Date.
新法第四条第一項に規定する個人が、施行日前に購入した旧法第四条第一項に規定する国債で施行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、その者が施行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。
Supplementary Provisions, Article 4Transitional Measures Concerning Dividend Income
第四条（配当所得に関する経過措置）
With regard to dividend income prescribed in Article 8-2, paragraph (1), Article 8-3, paragraph (1), Article 8-4, paragraph (1) and Article 9, paragraph (1) of the Former Act that is to be received by March 31, 1977, the provisions then in force continue to govern.
昭和五十二年三月三十一日までに支払を受けるべき旧法第八条の二第一項、第八条の三第一項、第八条の四第一項及び第九条第一項に規定する配当所得については、なお従前の例による。
With regard to dividend income relating to distributions of proceeds from a securities investment trust (excluding dividend income to which the provisions of Article 8-2, paragraph (1) of the New Act apply) that a resident, a nonresident having a permanent establishment in Japan, a domestic corporation or a foreign corporation having a permanent establishment in Japan is to receive during the period from the Effective Date to December 31, 1977, the provisions of that paragraph and paragraph (6) of that Article are to govern, with the phrase "December 31, 1980" in Article 8-3, paragraph (1) of the Former Act deemed to be replaced with "December 31, 1977".
居住者、国内に恒久的施設を有する非居住者、内国法人又は国内に恒久的施設を有する外国法人が、施行日から昭和五十二年十二月三十一日までの間に支払を受けるべき証券投資信託の収益の分配に係る配当所得（新法第八条の二第一項の規定の適用を受けるものを除く。）については、旧法第八条の三第一項中「昭和五十五年十二月三十一日」とあるのは、「昭和五十二年十二月三十一日」として、同項及び同条第六項の規定の例による。
With regard to the application of the provisions of Article 8-3 of the New Act to dividend income to which the provisions of the preceding paragraph apply, the phrase "the tax rate of 20 percent prescribed in Article 182 or Article 213 of the Income Tax Act for dividend income" in paragraph (3) of that Article is deemed to be replaced with "the tax rate prescribed in Article 8-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 of the 1977 Amending Act".
前項の規定の適用を受ける配当所得に対する新法第八条の三の規定の適用については、同条第三項中「配当所得に係る所得税法第百八十二条又は第二百十三条に規定する百分の二十の税率」とあるのは、「昭和五十二年改正法第一条の規定による改正前の租税特別措置法第八条の三第一項に規定する税率」とする。
With regard to dividend income (excluding dividend income relating to distributions of proceeds from a securities investment trust and dividend income to which the provisions of Article 8-4, paragraph (1) of the New Act apply) that a resident, a nonresident having a permanent establishment in Japan, a domestic corporation or a foreign corporation having a permanent establishment in Japan is to receive during the period from the Effective Date to December 31, 1977, the provisions of that Article are to govern, with the phrase "December 31, 1980" in Article 9, paragraph (1) of the Former Act deemed to be replaced with "December 31, 1977".
居住者、国内に恒久的施設を有する非居住者、内国法人又は国内に恒久的施設を有する外国法人が、施行日から昭和五十二年十二月三十一日までの間に支払を受けるべき配当所得（証券投資信託の収益の分配に係るもの及び新法第八条の四第一項の規定の適用を受けるものを除く。）については、旧法第九条第一項中「昭和五十五年十二月三十一日」とあるのは、「昭和五十二年十二月三十一日」として、同条の規定の例による。
Supplementary Provisions, Article 5Transitional Measures Concerning Tax Credits for Individuals
第五条（個人の税額控除に関する経過措置）
In the case where an individual prescribed in Article 10, paragraph (1) of the New Act who engages in the information processing service business and software business prescribed in Article 2, paragraph (3) of the Act on the Information-technology Promotion Agency, etc. (Act No. 90 of 1970) (excluding an individual who engages in that information processing service business or software business together with the business of manufacturing, selling or leasing computers) incurs expenses for training in advanced techniques of information processing by computer specified by Cabinet Order that are included in necessary expenses in calculating the amount of business income for each year from 1977 to 1980, the provisions of that Article are to govern, with the phrase "experimental research relating to the manufacture of products or the improvement, devising or invention of technology" in Article 10, paragraph (2) of the New Act deemed to be replaced with "experimental research relating to the manufacture of products or the improvement, devising or invention of technology (including training in advanced techniques of information processing by computer specified by Cabinet Order prescribed in Article 5 of the Supplementary Provisions of the 1977 Amending Act)".
新法第十条第一項に規定する個人のうち、情報処理振興事業協会等に関する法律（昭和四十五年法律第九十号）第二条第三項に規定する情報処理サービス業及びソフトウエア業を営むもの（当該情報処理サービス業又は当該ソフトウエア業と電子計算機の製造、販売又は貸付けの事業とを併せ営むものを除く。）が昭和五十二年分から昭和五十五年分まで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電子計算機による情報処理に関する高度の技術の研修で政令で定めるものに係る費用を支出する場合には、新法第十条第二項中「製品の製造又は技術の改良、考案若しくは発明に係る試験研究」とあるのは、「製品の製造又は技術の改良、考案若しくは発明に係る試験研究（電子計算機による情報処理に関する高度の技術の研修で昭和五十二年改正法附則第五条に規定する政令で定めるものを含む。）」として、同条の規定の例による。
Supplementary Provisions, Article 6Transitional Measures Concerning Depreciation for Individuals
第六条（個人の減価償却に関する経過措置）
The provisions of items (i) and (iv) of the table in Article 11, paragraph (1) of the New Act apply to depreciable assets listed in those items for which an individual carries out the acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date and which the individual puts to use in the individual's business, and with regard to the case where an individual has put to use in the individual's business depreciable assets listed in items (i) and (iv) of the table in Article 11, paragraph (1) of the Former Act for which the individual carried out the 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一号及び第四号の規定は、個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これらの号に掲げる減価償却資産について適用し、個人が施行日前に取得等をした旧法第十一条第一項の表の第一号及び第四号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。
In the case where an individual puts to use in the individual's business depreciable assets listed in item (iv) of the table in Article 11, paragraph (1) of the Former Act (limited to those that contribute to the prevention of personal injury from disasters caused by high pressure gas prescribed in that item) for which the individual carries out the acquisition, etc. during the period from the Effective Date to July 31, 1977, the provisions of that Article remain in force.
With regard to equipment specified by Cabinet Order under item (vii) of the table in Article 11, paragraph (1) of the Former Act before the Effective Date that is acquired or manufactured within the period specified by Cabinet Order under that paragraph pertaining to that equipment, the provisions then in force continue to govern.
施行日前に旧法第十一条第一項の表の第七号の政令で定められた設備に係る同項の政令で定める期間内に取得又は製作をされた当該設備については、なお従前の例による。
In the case where an individual acquires or manufactures, within the period specified by Cabinet Order, machinery or other equipment for inspection prescribed in item (vii) of the table in Article 11, paragraph (1) of the Former Act which is urgently needed to be installed and which is specified by Cabinet Order during the period from the Effective Date to December 31, 1978 (excluding equipment to which the provisions of Article 10-2 of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue (Act No. 11 of 1978; hereinafter referred to as the "1978 Amendment Act"), Article 10-2 of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 15 of 1979; hereinafter referred to as the "1979 Amendment Act") (referred to as the "Act on Special Measures Concerning Taxation as Amended in 1979" in paragraph (6) and Article 11, paragraphs (4) and (6) of the Supplementary Provisions), or Article 10-2 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1979 Amendment Act, which remains in force pursuant to the provisions of Article 5, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act, apply), the provisions of that Article are to govern, with the phrase "period specified by Cabinet Order" in that paragraph deemed to be replaced with "period specified by Cabinet Order prescribed in Article 6, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue (Act No. 9 of 1977; hereinafter referred to as the "1977 Amendment Act")", the phrase "for use in the lives of general consumers" in item (vii) of the table in that paragraph with "for use in the daily lives of general consumers", and the phrase "which is urgently needed to be installed and is specified by Cabinet Order" with "which is specified by Cabinet Order prescribed in Article 6, paragraph (4) of the Supplementary Provisions of the 1977 Amendment Act".
個人が旧法第十一条第一項の表の第七号に規定する検査用の機械その他の設備のうちその設置をすることが緊急に必要なもので施行日から昭和五十三年十二月三十一日までの間に政令で定めるもの（租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律（昭和五十三年法律第十一号。以下「昭和五十三年改正法」という。）第一条の規定による改正後の租税特別措置法第十条の二、租税特別措置法の一部を改正する法律（昭和五十四年法律第十五号。以下「昭和五十四年改正法」という。）による改正後の租税特別措置法（第六項並びに附則第十一条第四項及び第六項において「昭和五十四年新法」という。）第十条の二又は昭和五十四年改正法附則第五条第一項の規定によりなおその効力を有するものとされる昭和五十四年改正法による改正前の租税特別措置法第十条の二の規定の適用を受けるものを除く。）を政令で定める期間内に取得又は製作をする場合には、同項中「政令で定める期間」とあるのは「租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律（昭和五十二年法律第九号。以下「昭和五十二年改正法」という。）附則第六条第四項に規定する政令で定める期間」と、同項の表の第七号中「一般消費者の生活の用」とあるのは「一般消費者の日常生活の用」と、「のうちその設置をすることが緊急に必要なものとして政令で定めるもの」とあるのは「で昭和五十二年改正法附則第六条第四項に規定する政令で定めるもの」として、同条の規定の例による。
With regard to the application of the provisions of Articles 12-2 through 14, Article 16, Article 16-2, Article 28-3, Article 33-6 and Article 37-3 of the New Act in the case where the provisions of paragraph (2) and the preceding paragraph apply, the phrase "the preceding two Articles" in Article 12-2, paragraph (1) of the New Act is deemed to be replaced with "the preceding two Articles (including Article 6, paragraphs (2) and (4) of the Supplementary Provisions of the 1977 Amendment Act)", the phrase "the preceding three Articles" in Article 12-3, paragraph (1) of the New Act with "the preceding three Articles (including Article 6, paragraphs (2) and (4) of the Supplementary Provisions of the 1977 Amendment Act)", and the phrase "Article 11" in Article 13, paragraph (1), Article 13-2, paragraph (1), Article 14, paragraph (2), Article 16, paragraph (1), Article 16-2, paragraph (2), Article 28-3, paragraph (11), Article 33-6, paragraph (2) and Article 37-3, paragraph (2) of the New Act with "Article 11 (including Article 6, paragraphs (2) and (4) of the Supplementary Provisions of the 1977 Amendment Act)".
第二項及び前項の規定の適用がある場合における新法第十二条の二から第十四条まで、第十六条、第十六条の二、第二十八条の三、第三十三条の六及び第三十七条の三の規定の適用については、新法第十二条の二第一項中「前二条」とあるのは「前二条（昭和五十二年改正法附則第六条第二項及び第四項を含む。）」と、新法第十二条の三第一項中「前三条」とあるのは「前三条（昭和五十二年改正法附則第六条第二項及び第四項を含む。）」と、新法第十三条第一項、第十三条の二第一項、第十四条第二項、第十六条第一項、第十六条の二第二項、第二十八条の三第十一項、第三十三条の六第二項及び第三十七条の三第二項中「第十一条」とあるのは「第十一条（昭和五十二年改正法附則第六条第二項及び第四項を含む。）」とする。
With regard to the application of the provisions of Article 12-4 of the Act on Special Measures Concerning Taxation as Amended in 1979 in the case where the provisions of paragraph (4) apply, the phrase "Article 11" in paragraph (1) of that Article is deemed to be replaced with "Article 11 (including Article 6, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue (Act No. 9 of 1977))".
第四項の規定の適用がある場合における昭和五十四年新法第十二条の四の規定の適用については、同条第一項中「第十一条」とあるのは、「第十一条（租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律（昭和五十二年法律第九号）附則第六条第四項を含む。）」とする。
With regard to the case where an individual has put to use in the individual's business depreciable assets listed in item (viii) of the table in Article 11, paragraph (1) of the Former Act for which the individual carried out the acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
Supplementary Provisions, Article 7Transitional Measures Concerning Reserves of Individuals
第七条（個人の準備金に関する経過措置）
With regard to the application of the provisions of Article 19, paragraph (3) of the Former Act to the deferred amount of inclusion in gross revenue in the case where an individual prescribed in Article 19, paragraph (1) of the New Act has a deferred amount of inclusion in gross revenue in 1977 (except where that year is the year that includes the date on which the individual discontinued the business), notwithstanding the provisions of that paragraph, an amount equivalent to one-third of that deferred amount of inclusion in gross revenue (or, if that amount exceeds the remaining deferred amount for inclusion in gross revenue as of December 31 of that year (meaning the amount obtained by deducting, from the deferred amount of inclusion in gross revenue, the amount that has been or is to be included in gross revenue pursuant to the provisions of paragraph (3) by that date or the amount included in gross revenue pursuant to the provisions of this paragraph by December 31 of the year preceding that year; the same applies hereinafter in this paragraph and paragraph (3)), an amount equivalent to that remaining deferred amount for inclusion in gross revenue) is to be included in gross revenue in calculating the amount of business income for each year from 1977 to 1979.
新法第十九条第一項に規定する個人が昭和五十二年（同年が事業を廃止した日の属する年である場合を除く。）において総収入金額算入猶予額を有する場合における当該総収入金額算入猶予額に係る旧法第十九条第三項の規定の適用については、同項の規定にかかわらず、当該総収入金額算入猶予額の三分の一に相当する金額（当該金額がその年の十二月三十一日における総収入金額算入猶予残額（総収入金額算入猶予額から同日までに第三項の規定により総収入金額に算入された、若しくは算入されるべきこととなつた金額又はその年の前年の十二月三十一日までにこの項の規定により総収入金額に算入された金額を控除した金額をいう。以下この項及び第三項において同じ。）を超える場合には、当該総収入金額算入猶予残額に相当する金額）は、昭和五十二年から昭和五十四年までの各年分の事業所得の金額の計算上、総収入金額に算入する。
The deferred amount of inclusion in gross revenue prescribed in the preceding paragraph means, in the case where the amount of the reserve for price fluctuations prescribed in Article 19, paragraph (3) of the Former Act that is to be included in gross revenue in calculating the amount of business income for 1977 pursuant to the provisions of that paragraph (referred to as the "amount of the reserve for price fluctuations for 1976" in item (i)) exceeds the amount calculated pursuant to the provisions of Article 19, paragraph (1) of the New Act as of December 31, 1977, the amount of that excess (or, if there is a balance remaining after deducting the amount listed in item (ii) from the amount listed in item (i), the amount obtained by deducting an amount equivalent to that balance).
the amount calculated pursuant to the provisions of Article 19, paragraph (1) of the Former Act as of December 31, 1976 (or, if the amount of the reserve for price fluctuations for 1976 is less than that calculated amount, that amount of the reserve for price fluctuations for 1976);
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（昭和五十一年分価格変動準備金の金額が当該計算した金額に満たない場合には、当該昭和五十一年分価格変動準備金の金額）
the amount calculated for the inventory assets prescribed in Article 19, paragraph (1) of the New Act as of December 31, 1977 as provided in Article 19, paragraph (1) of the Former Act.
昭和五十二年十二月三十一日において新法第十九条第一項に規定するたな卸資産につき旧法第十九条第一項に定めるところにより計算した金額
If an individual to whom the provisions of paragraph (1) are applied comes to fall under any of the cases listed in the following items, an amount equivalent to the amount listed in the relevant item is to be included in gross revenue in calculating the amount of business income for the year that includes the day on which the individual came to fall under that case:
第一項の規定の適用を受けている個人が次の各号に掲げる場合に該当することとなつた場合には、当該各号に掲げる金額に相当する金額は、その該当することとなつた日の属する年分の事業所得の金額の計算上、総収入金額に算入する。
where the individual's approval for filing a blue return has been revoked, or the individual has submitted a written notification to the effect that the individual will discontinue filing returns by means of a blue return: the remaining deferred amount for inclusion in gross revenue as of the date on which the fact that caused the revocation of the approval occurred or the date on which the written notification was submitted (or, if the date on which the written notification was submitted is in the year following the year in which the individual discontinued filing returns by means of a blue return, as of December 31 of the year in which the individual so discontinued);
青色申告書の提出の承認を取り消され、又は青色申告書による申告をやめる旨の届出書の提出をした場合 その承認の取消しの基因となつた事実のあつた日又はその届出書の提出をした日（その届出書の提出をした日が青色申告書による申告をやめた年の翌年である場合には、そのやめた年の十二月三十一日）における総収入金額算入猶予残額
where the individual has transferred or discontinued the whole of the business: the remaining deferred amount for inclusion in gross revenue as of the date of that transfer or discontinuance;
事業の全部を譲渡し、又は廃止した場合 その譲渡し、又は廃止した日における総収入金額算入猶予残額
where, in a case other than those of paragraph (1) and the preceding two items, the individual has reversed the remaining deferred amount for inclusion in gross revenue: an amount equivalent to the amount reversed, out of that remaining deferred amount for inclusion in gross revenue as of the date of the reversal.
第一項及び前二号の場合以外の場合において総収入金額算入猶予残額を取り崩した場合 その取り崩した日における当該総収入金額算入猶予残額のうちその取り崩した金額に相当する金額
The amount of the reserve for overseas market development prescribed in Article 20, paragraph (1) of the Former Act that an individual holds as of January 1, 1977 (excluding any amount that has already been or is to be included in gross revenue pursuant to the provisions of paragraph (6) or (7) of that Article) is deemed to be the amount of the reserve for overseas market development by small and medium sized enterprises referred to in Article 20, paragraph (1) of the New Act that the individual has accumulated pursuant to the provisions of that paragraph.
個人が昭和五十二年一月一日において有する旧法第二十条第一項に規定する海外市場開拓準備金の金額（既に同条第六項又は第七項の規定により総収入金額に算入された、又は算入されるべきこととなつた金額を除く。）は、当該個人が新法第二十条第一項の規定により積み立てた同項の中小企業海外市場開拓準備金の金額とみなす。
Supplementary Provisions, Article 8Transitional Measures Concerning Separate Taxation, etc. on Redemption Gains
第八条（償還差益に対する分離課税等に関する経過措置）
With regard to redemption gains prescribed in Article 41-12, paragraph (1) of the Former Act that are to be received on discount bonds prescribed in that paragraph issued by March 31, 1977, the provisions then in force continue to govern.
昭和五十二年三月三十一日までに発行された旧法第四十一条の十二第一項に規定する割引債について支払を受けるべき同項に規定する償還差益については、なお従前の例による。
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.
Supplementary Provisions, Article 10Transitional Measures Concerning Tax Credits for Corporations
第十条（法人の税額控除に関する経過措置）
In the case where a corporation prescribed in Article 42-3, paragraph (1) of the New Act that engages in the information processing service business and software business prescribed in Article 2, paragraph (3) of the Act on the Information-technology Promotion Agency, etc. (excluding a corporation that engages in that information processing service business or software business together with the business of manufacturing, selling or leasing computers) incurs expenses for training in advanced techniques of information processing by computer specified by Cabinet Order in each business year commencing during the period from the Effective Date to March 31, 1980 (excluding a business year that includes the date of dissolution (excluding dissolution due to a merger) and each business year during liquidation), the provisions of that Article are to govern, with the phrase "experimental research relating to the manufacture of products or the improvement, devising or invention of technology" in Article 42-3, paragraph (2) of the New Act deemed to be replaced with "experimental research relating to the manufacture of products or the improvement, devising or invention of technology (including training in advanced techniques of information processing by computer specified by Cabinet Order prescribed in Article 10 of the Supplementary Provisions of the 1977 Amendment Act)".
新法第四十二条の三第一項に規定する法人のうち、情報処理振興事業協会等に関する法律第二条第三項に規定する情報処理サービス業及びソフトウエア業を営むもの（当該情報処理サービス業又は当該ソフトウエア業と電子計算機の製造、販売又は貸付けの事業とを併せ営むものを除く。）が施行日から昭和五十五年三月三十一日までの間に開始する各事業年度（解散（合併による解散を除く。）の日を含む事業年度及び清算中の各事業年度を除く。）において電子計算機による情報処理に関する高度の技術の研修で政令で定めるものに係る費用を支出する場合には、新法第四十二条の三第二項中「製品の製造又は技術の改良、考案若しくは発明に係る試験研究」とあるのは、「製品の製造又は技術の改良、考案若しくは発明に係る試験研究（電子計算機による情報処理に関する高度の技術の研修で昭和五十二年改正法附則第十条に規定する政令で定めるものを含む。）」として、同条の規定の例による。
Supplementary Provisions, Article 11Transitional Measures Concerning Depreciation for Corporations
第十一条（法人の減価償却に関する経過措置）
The provisions of items (i) and (iv) of the table in Article 43, paragraph (1) of the New Act apply to depreciable assets listed in those items for which a corporation carries out the acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date and which it puts to use in its business, and with regard to the case where a corporation has put to use in its business depreciable assets listed in items (i) and (iv) of the table in Article 43, paragraph (1) of the Former Act for which it carried out the acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
新法第四十三条第一項の表の第一号及び第四号の規定は、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これらの号に掲げる減価償却資産について適用し、法人が施行日前に取得等をした旧法第四十三条第一項の表の第一号及び第四号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。
In the case where a corporation puts to use in its business depreciable assets listed in item (iv) of the table in Article 43, paragraph (1) of the Former Act (limited to those that contribute to the prevention of personal injury from disasters caused by high pressure gas prescribed in that item) for which it carries out the acquisition, etc. during the period from the Effective Date to July 31, 1977, the provisions of that Article remain in force.
With regard to equipment specified by Cabinet Order under item (vii) of the table in Article 43, paragraph (1) of the Former Act before the Effective Date that is acquired or manufactured within the period specified by Cabinet Order under that paragraph pertaining to that equipment, the provisions then in force continue to govern.
施行日前に旧法第四十三条第一項の表の第七号の政令で定められた設備に係る同項の政令で定める期間内に取得又は製作をされた当該設備については、なお従前の例による。
In the case where a corporation acquires or manufactures, within the period specified by Cabinet Order, machinery or other equipment for inspection prescribed in item (vii) of the table in Article 43, paragraph (1) of the Former Act which is urgently needed to be installed and which is specified by Cabinet Order during the period from the Effective Date to December 31, 1978 (excluding equipment to which the provisions of Article 66-5 of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 1 of the 1978 Amendment Act, Article 42-4 of the Act on Special Measures Concerning Taxation as Amended in 1979, or Article 66-5 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1979 Amendment Act, which remains in force pursuant to the provisions of Article 21, paragraph (1) of the Supplementary Provisions of the 1979 Amendment Act, apply), the provisions of that Article are to govern, with the phrase "period specified by Cabinet Order" in that paragraph deemed to be replaced with "period specified by Cabinet Order prescribed in Article 11, paragraph (4) of the Supplementary Provisions of the 1977 Amendment Act", the phrase "for use in the lives of general consumers" in item (vii) of the table in that paragraph with "for use in the daily lives of general consumers", and the phrase "which is urgently needed to be installed and is specified by Cabinet Order" with "which is specified by Cabinet Order prescribed in Article 11, paragraph (4) of the Supplementary Provisions of the 1977 Amendment Act".
法人が旧法第四十三条第一項の表の第七号に規定する検査用の機械その他の設備のうちその設置をすることが緊急に必要なもので施行日から昭和五十三年十二月三十一日までの間に政令で定めるもの（昭和五十三年改正法第一条の規定による改正後の租税特別措置法第六十六条の五、昭和五十四年新法第四十二条の四又は昭和五十四年改正法附則第二十一条第一項の規定によりなおその効力を有するものとされる昭和五十四年改正法による改正前の租税特別措置法第六十六条の五の規定の適用を受けるものを除く。）を政令で定める期間内に取得又は製作をする場合には、同項中「政令で定める期間」とあるのは「昭和五十二年改正法附則第十一条第四項に規定する政令で定める期間」と、同項の表の第七号中「一般消費者の生活の用」とあるのは「一般消費者の日常生活の用」と、「のうちその設置をすることが緊急に必要なものとして政令で定めるもの」とあるのは「で昭和五十二年改正法附則第十一条第四項に規定する政令で定めるもの」として、同条の規定の例による。
With regard to the application of the provisions of Articles 45 through 47, Articles 49 through 51-2, Articles 64 through 65, Article 65-7, Article 65-8 and Article 67-4 of the New Act in the case where the provisions of paragraph (2) and the preceding paragraph apply, the phrase "the preceding two Articles" in Article 45, paragraph (1) of the New Act is deemed to be replaced with "the preceding two Articles (including Article 11, paragraphs (2) and (4) of the Supplementary Provisions of the 1977 Amendment Act)", the phrase "the preceding three Articles" in Article 45-2, paragraph (1) of the New Act with "the preceding three Articles (including Article 11, paragraphs (2) and (4) of the Supplementary Provisions of the 1977 Amendment Act)", and the phrase "Article 43" in Article 45-3, paragraph (1), Article 46, paragraph (1), Article 47, paragraph (2), Article 49, paragraph (1), Article 50, paragraph (1), Article 51, paragraph (2), Article 51-2, paragraph (2), 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 with "Article 43 (including Article 11, paragraphs (2) and (4) of the Supplementary Provisions of the 1977 Amendment Act)".
第二項及び前項の規定の適用がある場合における新法第四十五条から第四十七条まで、第四十九条から第五十一条の二まで、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、新法第四十五条第一項中「前二条」とあるのは「前二条（昭和五十二年改正法附則第十一条第二項及び第四項を含む。）」と、新法第四十五条の二第一項中「前三条」とあるのは「前三条（昭和五十二年改正法附則第十一条第二項及び第四項を含む。）」と、新法第四十五条の三第一項、第四十六条第一項、第四十七条第二項、第四十九条第一項、第五十条第一項、第五十一条第二項、第五十一条の二第二項、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「第四十三条」とあるのは「第四十三条（昭和五十二年改正法附則第十一条第二項及び第四項を含む。）」とする。
With regard to the application of the provisions of Article 45-4 of the Act on Special Measures Concerning Taxation as Amended in 1979 in the case where the provisions of paragraph (4) apply, the phrase "Article 43" in paragraph (1) of that Article is deemed to be replaced with "Article 43 (including Article 11, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue (Act No. 9 of 1977))".
第四項の規定の適用がある場合における昭和五十四年新法第四十五条の四の規定の適用については、同条第一項中「第四十三条」とあるのは、「第四十三条（租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律（昭和五十二年法律第九号）附則第十一条第四項を含む。）」とする。
With regard to the case where a corporation has put to use in its business depreciable assets listed in item (viii) of the table in Article 43, paragraph (1) of the Former Act for which it carried out the acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
Supplementary Provisions, Article 12Transitional Measures Concerning Reserves of Corporations
第十二条（法人の準備金に関する経過措置）
With regard to the application of the provisions of Article 53, paragraph (3) of the Former Act to the deferred amount of inclusion in gross profit in the case where a corporation prescribed in Article 53, paragraph (1) of the New Act has a deferred amount of inclusion in gross profit in the first business year commencing on or after the Effective Date (excluding the case where that business year is a business year that includes the date of dissolution (excluding dissolution due to a merger); referred to as the "business year of the amendment" hereinafter up to the following paragraph), notwithstanding the provisions of that paragraph, an amount equivalent to the amount calculated by multiplying that deferred amount of inclusion in gross profit by the number of months in each business year from the business year of the amendment to the business year that includes the day preceding the day on which three years have elapsed from the date of commencement of the business year of the amendment and dividing the product by 36 (or, if that amount exceeds the remaining amount deferred from inclusion in gross profit as of the end of each of those business years (meaning the amount obtained by deducting, from the deferred amount of inclusion in gross profit, the amount that has been or is to be included in gross profit pursuant to the provisions of paragraph (3) by that date or the amount included in gross profit pursuant to the provisions of this paragraph in business years that ended before that date; the same applies hereinafter in this paragraph and paragraph (3)), that remaining amount deferred from inclusion in gross profit) is to be included in gross profit in calculating the amount of income for each of those business years.
新法第五十三条第一項に規定する法人が施行日以後最初に開始する事業年度（当該事業年度が解散（合併による解散を除く。）の日を含む事業年度である場合を除く。以下次項までにおいて「改正事業年度」という。）において益金算入猶予額を有する場合における当該益金算入猶予額に係る旧法第五十三条第三項の規定の適用については、同項の規定にかかわらず、改正事業年度から改正事業年度開始の日以後三年を経過した日の前日を含む事業年度までの各事業年度において当該益金算入猶予額に当該各事業年度の月数を乗じてこれを三十六で除して算出した金額（当該金額が当該各事業年度終了の日における益金算入猶予残額（益金算入猶予額から同日までに第三項の規定により益金の額に算入された、若しくは算入されるべきこととなつた金額又は同日前に終了した事業年度においてこの項の規定により益金の額に算入された金額を控除した金額をいう。以下この項及び第三項において同じ。）を超える場合には、当該益金算入猶予残額）に相当する金額を当該各事業年度の所得の金額の計算上、益金の額に算入する。
The deferred amount of inclusion in gross profit prescribed in the preceding paragraph means, in the case where the amount of the reserve for price fluctuations prescribed in Article 53, paragraph (3) of the Former Act that is to be included in gross profit in calculating the amount of income for the business year of the amendment pursuant to the provisions of that paragraph (referred to as the "amount of the reserve for price fluctuations at the end of the preceding year" in item (i)) exceeds the total of the amounts calculated pursuant to the provisions of the items of Article 53, paragraph (1) of the New Act as of the end of the business year of the amendment, the amount of that excess (or, if there is a balance remaining after deducting the amount listed in item (ii) from the amount listed in item (i), the amount obtained by deducting an amount equivalent to that balance).
the total of the amounts calculated pursuant to the provisions of the items of Article 53, paragraph (1) of the Former Act as of the end of the business year immediately preceding the business year of the amendment (or, if the amount of the reserve for price fluctuations at the end of the preceding year is less than that total, that amount of the reserve for price fluctuations at the end of the preceding year);
改正事業年度の直前の事業年度終了の日において旧法第五十三条第一項各号の規定により計算した金額の合計額（直前年度末価格変動準備金の金額が当該合計額に満たない場合には、当該直前年度末価格変動準備金の金額）
the total of the amounts calculated for the inventory assets and securities prescribed in Article 53, paragraph (1) of the New Act as of the end of the amendment business year as provided in the items of Article 53, paragraph (1) of the Former Act.
改正事業年度終了の日において新法第五十三条第一項に規定するたな卸資産及び有価証券につき旧法第五十三条第一項各号に定めるところにより計算した金額の合計額
If a corporation to which the provisions of paragraph (1) are applied comes to fall under any of the cases listed in the following items, an amount equivalent to the amount listed in the relevant item is to be included in gross profit in calculating the amount of income for the business year that includes the day on which the corporation came to fall under that case:
第一項の規定の適用を受けている法人が次の各号に掲げる場合に該当することとなつた場合には、当該各号に掲げる金額に相当する金額は、その該当することとなつた日を含む事業年度の所得の金額の計算上、益金の額に算入する。
where the corporation's approval for filing a blue return has been revoked, or the corporation has submitted a written notification to the effect that it will discontinue filing returns by means of a blue return: the remaining amount deferred from inclusion in gross profit as of the date on which the fact that caused the revocation of the approval occurred or the date on which the written notification was submitted (or, if the date on which the written notification was submitted is after the end of the business year in which the corporation discontinued filing returns by means of a blue return, as of the end of that business year);
青色申告書の提出の承認を取り消され、又は青色申告書による申告をやめる旨の届出書の提出をした場合 その承認の取消しの基因となつた事実のあつた日又はその届出書の提出をした日（その届出書の提出をした日が青色申告書による申告をやめた事業年度終了の日後である場合には、同日）における益金算入猶予残額
where the corporation has been dissolved: the remaining amount deferred from inclusion in gross profit as of the date of the dissolution (excluding any amount taken over by the merging corporation in the case where the corporation has been dissolved due to a merger);
解散した場合 その解散の日における益金算入猶予残額（合併により解散した場合において合併法人に引き継がれたものを除く。）
where, in a case other than those of paragraph (1) and the preceding two items, the corporation has reversed the remaining amount deferred from inclusion in gross profit: an amount equivalent to the amount reversed, out of that remaining amount deferred from inclusion in gross profit as of the date of the reversal.
The number of months referred to in paragraph (1) is calculated in accordance with the calendar, and any fraction of less than one month is counted as one month.
第一項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
The treatment of the deferred amount of inclusion in gross profit prescribed in paragraph (1) in the case where a corporation prescribed in Article 53, paragraph (1) of the New Act has carried out a merger, and other matters necessary for the application of the provisions of that paragraph, are specified by Cabinet Order.
The provisions of Article 54 of the New Act apply to the amount of the reserve for overseas market development by small and medium sized enterprises, etc. accumulated in business years of corporations ending on or after the Effective Date, and with regard to the amount of the reserve for overseas market development accumulated in business years of corporations that ended before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of that Article to a corporation prescribed in paragraph (1) of that Article whose amount of capital or amount of contributions exceeds 100 million yen at the end of a business year commencing before the Effective Date and ending on or after the Effective Date, the phrase "amount calculated by dividing" in that paragraph is deemed to be replaced with "amount calculated by dividing (for a business year commencing before the date of enforcement of the 1977 Amendment Act and ending on or after that date, the amount obtained by adding the total of an amount equivalent to 9/1,000 of the amount calculated by multiplying the revenue from the transactions listed in item (i) of the following paragraph by the number of months in the period from the date of commencement of that business year to March 31, 1977 (hereinafter referred to in this paragraph as the "designated period for the former reserve rate") and dividing the product by the number of months in that base year, and an amount equivalent to 8.5/1,000 of the amount calculated by multiplying the revenue from those transactions by the number of months obtained by deducting the number of months in the designated period for the former reserve rate from the number of months in that business year and dividing the product by the number of months in that base year, to the total of an amount equivalent to 12/1,000 of the amount calculated by multiplying the revenue from the transactions listed in items (ii) through (viii) of the following paragraph by the number of months in the designated period for the former reserve rate and dividing the product by the number of months in that base year, and an amount equivalent to 11.5/1,000 of the amount calculated by multiplying the revenue from those transactions by the number of months obtained by deducting the number of months in the designated period for the former reserve rate from the number of months in that business year and dividing the product by the number of months in that base year)".
新法第五十四条の規定は、法人の施行日以後に終了する事業年度において積み立てられる中小企業等海外市場開拓準備金の金額について適用し、法人の施行日前に終了した事業年度において積み立てられた海外市場開拓準備金の金額については、なお従前の例による。この場合において、同条第一項に規定する法人で施行日前に開始し、かつ、施行日以後に終了する事業年度終了の時において資本の金額又は出資金額が一億円を超えるものに対する同条の規定の適用については、同項中「除して計算した金額」とあるのは、「除して計算した金額（昭和五十二年改正法の施行の日前に開始し、かつ、同日以後に終了する事業年度にあつては、次項第一号に掲げる取引に係る収入金額に当該事業年度開始の日から昭和五十二年三月三十一日までの期間（以下この項において「旧積立率適用指定期間」という。）の月数を乗じてこれを当該基準年度の月数で除して計算した金額の千分の九に相当する金額と当該取引に係る収入金額に当該事業年度の月数から旧積立率適用指定期間の月数を控除した月数を乗じてこれを当該基準年度の月数で除して計算した金額の千分の八・五に相当する金額との合計額に、次項第二号から第八号までに掲げる取引に係る収入金額に旧積立率適用指定期間の月数を乗じてこれを当該基準年度の月数で除して計算した金額の千分の十二に相当する金額と当該取引に係る収入金額に当該事業年度の月数から旧積立率適用指定期間の月数を控除した月数を乗じてこれを当該基準年度の月数で除して計算した金額の千分の十一・五に相当する金額との合計額を加算した金額）」とする。
With regard to the application of the provisions of item (ii) of Article 56-7, paragraph (1) of the New Act for each business year commencing within one year from the Effective Date of a corporation prescribed in that paragraph, the phrase "calculated amount (" in that item is deemed to be replaced with "calculated amount (or, if that amount is less than the cumulative limit amount prescribed in Article 56-7, paragraph (1), item (ii) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1977 Amendment Act that would be calculated if the provisions of that item were applied for that business year, the amount obtained by adding an amount equivalent to one-half of the shortfall to that calculated amount.".
Supplementary Provisions, Article 13Transitional Measures Concerning Special Provisions on Registration and License Tax
第十三条（登録免許税の特例に関する経過措置）
The provisions of Articles 72 through 74 of the New Act apply to registration and license tax on the registration of preservation of ownership of houses prescribed in those provisions that are newly built on or after the Effective Date, the registration of transfer of ownership of those houses and the registration of creation of mortgages on those houses, and with regard to registration and license tax on those registrations concerning such houses newly built before the Effective Date, the provisions then in force continue to govern.
新法第七十二条から第七十四条までの規定は、施行日以後に新築されるこれらの規定に規定する家屋の所有権の保存の登記、当該家屋の所有権の移転の登記及び当該家屋についての抵当権の設定の登記に係る登録免許税について適用し、施行日前に新築された当該家屋についてのこれらの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 of Article 79, paragraph (1) of the New Act apply to registration and license tax on the registration of preservation of ownership of vessels prescribed in that paragraph that are newly built on or after the Effective Date, and with regard to registration and license tax on that registration of such vessels newly built before the Effective Date, the provisions then in force continue to govern.
新法第七十九条第一項の規定は、施行日以後に新造される同項に規定する船舶の所有権の保存の登記に係る登録免許税について適用し、施行日前に新造された当該船舶の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 of Article 81-2, paragraph (1) of the New Act apply to registration and license tax on the registration of transfer of rights to real property or fishing vessels acquired through a merger prescribed in that paragraph carried out on or after the Effective Date, and with regard to registration and license tax on the registration of transfer of those rights acquired through such a merger carried out before the Effective Date, the provisions then in force continue to govern.
新法第八十一条の二第一項の規定は、施行日以後に行われる同項に規定する合併により取得する不動産又は漁船の権利の移転の登記に係る登録免許税について適用し、施行日前に行われた当該合併により取得したこれらの権利の移転の登記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 14Transitional Measures Concerning Special Provisions on Commodity Tax
第十四条（物品税の特例に関する経過措置）
With regard to commodity tax on passenger motor vehicles listed in item (vii) of Class 2 of the Appended Table of the Commodity Tax Act that were shipped, within the period prescribed in Article 88-4, paragraph (1) of the Former Act, from the manufacturing site where they were manufactured and that fall under the provisions of that paragraph, the provisions then in force continue to govern.
物品税法別表第二種第七号に掲げる乗用自動車のうち、旧法第八十八条の四第一項に規定する期間内にその製造に係る製造場から移出されたもので、同項の規定に該当するものに係る物品税については、なお従前の例による。
With regard to the application of penal provisions to acts committed before the enforcement of this Act and to acts committed after the enforcement of this Act concerning commodity tax for which the provisions then in force are to govern pursuant to the provisions of the preceding paragraph, the provisions then in force continue to govern.
この法律の施行前にした行為及び前項の規定により従前の例によることとされる物品税に係るこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。