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.