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.