Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 1978; provided, however, that the provisions in Article 1 amending Article 34, paragraph (2), item (ii) of the Act on Special Measures Concerning Taxation, the provisions adding one item after Article 34-2, paragraph (2), item (iv) of that Act, the provisions amending item (vi) of the table in Article 37, paragraph (1) and Article 65-3, paragraph (1), item (ii) of that Act, the provisions adding one item after Article 65-4, paragraph (1), item (iv) of that Act, and the provisions amending item (vi) of the table in Article 65-7, paragraph (1) of that Act come into effect on the date of enforcement of the Act on Special Measures concerning Countermeasures against Aircraft Noise around Specified Airports (Act No. 26 of 1978).
この法律は、昭和五十三年四月一日から施行する。ただし、第一条中租税特別措置法第三十四条第二項第二号の改正規定、同法第三十四条の二第二項第四号の次に一号を加える改正規定、同法第三十七条第一項の表の第六号及び第六十五条の三第一項第二号の改正規定、同法第六十五条の四第一項第四号の次に一号を加える改正規定並びに同法第六十五条の七第一項の表の第六号の改正規定は、特定空港周辺航空機騒音対策特別措置法（昭和五十三年法律第二十六号）の施行の日から施行する。
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 1978 and subsequent years, and with regard to income tax for 1977 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、昭和五十三年分以後の所得税について適用し、昭和五十二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 Tax Exemption, etc. for Interest on Private Foreign Currency Denominated Bonds
第三条（民間外貨債の利子の非課税等に関する経過措置）
The provisions of Article 7 of the New Act apply to interest prescribed in that Article paid on foreign currency denominated bonds prescribed in that Article that a domestic corporation issues on or after the date of enforcement of this Act (hereinafter referred to as the "Effective Date"), and with regard to interest prescribed in Article 7 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") paid on foreign currency denominated bonds prescribed in that Article that a domestic corporation issued before the Effective Date, the provisions then in force continue to govern.
新法第七条の規定は、内国法人がこの法律の施行の日（以下「施行日」という。）以後に発行する同条に規定する外貨債につき支払う同条に規定する利子について適用し、内国法人が施行日前に発行した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。）第七条に規定する外貨債につき支払う同条に規定する利子については、なお従前の例による。
The provisions of Article 41-13 of the New Act apply to issue discounts prescribed in that Article that a nonresident receives on interest-bearing foreign currency bonds prescribed in that Article issued on or after the Effective Date, and with regard to issue discounts prescribed in Article 41-13 of the Former Act that a nonresident receives on interest-bearing foreign currency bonds prescribed in that Article issued before the Effective Date, the provisions then in force continue to govern.
新法第四十一条の十三の規定は、非居住者が施行日以後に発行される同条に規定する利付外貨債につき支払を受ける同条に規定する発行差金について適用し、非居住者が施行日前に発行された旧法第四十一条の十三に規定する利付外貨債につき支払を受ける同条に規定する発行差金については、なお従前の例による。
Supplementary Provisions, Article 4Transitional Measures, etc. Concerning Non-Application of Withholding at the Source to Deemed Dividends Arising from Mergers of Certain Agricultural Cooperatives, etc.
第四条（特定の農業協同組合等の合併によるみなし配当に対する源泉徴収の不適用に関する経過措置等）
With regard to amounts deemed to be the amount of distribution of surplus prescribed in Article 9 of the Former Act that a resident or a domestic corporation receives as a result of a merger of an agricultural cooperative referred to in item (i) of that Article which, before the Effective Date, requested the certification prescribed in that item pursuant to the provisions of paragraph (2) of the Supplementary Provisions of the Act on Promotion of Merger of Agricultural Cooperatives (Act No. 48 of 1961) and obtained that certification, or of a fishery cooperative referred to in item (iii) of that Article which, before the Effective Date, requested the certification prescribed in that item pursuant to the provisions of paragraph (2) of the Supplementary Provisions of the Act on Promotion of Merger of Fishery Cooperatives (Act No. 78 of 1967) and obtained that certification, the provisions then in force continue to govern.
With regard to amounts deemed to be the amount of distribution of surplus prescribed in Article 9 of the Former Act that a resident or a domestic corporation receives as a result of a merger of a forestry cooperative referred to in item (ii) of that Article which obtained the certification prescribed in that item before the Effective Date, the provisions then in force continue to govern.
旧法第九条第二号の森林組合で施行日前に同号に規定する認定を受けたものの合併により、居住者又は内国法人が交付を受ける同条に規定する剰余金の分配の額とみなされる金額については、なお従前の例による。
With regard to amounts deemed to be the amount of distribution of surplus pursuant to the provisions of Article 25, paragraph (1), item (iv) of the Income Tax Act (Act No. 33 of 1965), out of the total of the amount of money and the value of assets other than money that a resident or a domestic corporation receives on or after the Effective Date as a result of a merger of a fishery cooperative filing a blue return that is specified by Cabinet Order and that, during the period from the Effective Date to March 31, 1985, requested the certification referred to in paragraph (3) of the Supplementary Provisions of the Act on Promotion of Merger of Fishery Cooperatives pursuant to the provisions of paragraph (2) of the Supplementary Provisions of that Act and obtained that certification on or after the Effective Date, the provisions of Article 9 of the Former Act remain in force. In this case, the phrase "fishery cooperative that" in item (iii) of that Article is deemed to be replaced with "fishery cooperative specified by Cabinet Order prescribed in Article 4, paragraph (3) 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. 11 of 1978; hereinafter referred to as the "1978 Amending Act") that".
青色申告書を提出する漁業協同組合で政令で定めるもののうち施行日から昭和六十年三月三十一日までの間に漁業協同組合合併助成法附則第二項の規定により同法附則第三項の認定を求めて施行日以後に当該認定を受けたものの合併により、居住者又は内国法人が施行日以後に交付を受ける金銭の額及び金銭以外の資産の価額の合計額のうち所得税法（昭和四十年法律第三十三号）第二十五条第一項第四号の規定により剰余金の分配の額とみなされる金額については、旧法第九条の規定は、なおその効力を有する。この場合において、同条第三号中「漁業協同組合で」とあるのは、「漁業協同組合のうち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。）附則第四条第三項に規定する政令で定めるもので」とする。
With regard to amounts deemed to be the amount of distribution of surplus pursuant to the provisions of Article 25, paragraph (1), item (iv) of the Income Tax Act, out of the total of the amount of money and the value of assets other than money that a resident or a domestic corporation receives as a result of a merger (limited to a merger carried out by March 31, 2001) of an agricultural cooperative filing a blue return (excluding one in liquidation) which, during the period from the date of enforcement of the Act Partially Amending the Act on Promotion of Merger of Agricultural Cooperatives (Act No. 5 of 1980; hereinafter referred to as "Act No. 5 of 1980") to March 31, 1982, requested the certification referred to in paragraph (3) of the Supplementary Provisions of the Act on Promotion of Merger of Agricultural Cooperatives pursuant to the provisions of paragraph (2) of the Supplementary Provisions of that Act and obtained that certification on or after the date of enforcement of Act No. 5 of 1980, which, during the period from the date of enforcement of the Act Partially Amending the Act on Promotion of Merger of Agricultural Cooperatives (Act No. 10 of 1986; hereinafter referred to as "Act No. 10 of 1986") to March 31, 1992, requested the certification referred to in paragraph (3) of the Supplementary Provisions of the Act on Promotion of Merger of Agricultural Cooperatives pursuant to the provisions of paragraph (2) of the Supplementary Provisions of that Act and obtained that certification on or after the date of enforcement of Act No. 10 of 1986, or which, during the period from the date of enforcement of the Act Partially Amending the Act on Promotion of Merger of Agricultural Cooperatives (Act No. 57 of 1992; hereinafter referred to as "Act No. 57 of 1992") to March 31, 2001, requested the certification referred to in Article 4, paragraph (2) of the Act on Promotion of Merger of Agricultural Cooperatives pursuant to the provisions of Article 2, paragraph (1) of that Act and obtained that certification on or after the date of enforcement of Act No. 57 of 1992; of a forestry cooperative filing a blue return (excluding one in liquidation) which, during the period from the date of enforcement of the Act Partially Amending the Forestry Cooperative Act and the Act on Promotion of Merger of Forestry Cooperatives (Act No. 76 of 1987; hereinafter referred to as "Act No. 76 of 1987") to March 31, 2001, requested the certification referred to in Article 4, paragraph (2) of the Act on Promotion of Merger of Forestry Cooperatives (Act No. 56 of 1963) pursuant to the provisions of Article 2 of that Act and obtained that certification on or after the date of enforcement of Act No. 76 of 1987; or of a fishery cooperative filing a blue return (excluding one in liquidation) which, during the period from the date of enforcement of the Act Partially Amending the Act on Promotion of Merger of Fishery Cooperatives (Act No. 15 of 1988; hereinafter referred to as "Act No. 15 of 1988") to March 31, 1993, requested the certification referred to in paragraph (3) of the Supplementary Provisions of the Act on Promotion of Merger of Fishery Cooperatives pursuant to the provisions of paragraph (2) of the Supplementary Provisions of that Act and obtained that certification on or after the date of enforcement of Act No. 15 of 1988, or which, during the period from the date of enforcement of the Act Partially Amending the Act on Promotion of Merger of Fishery Cooperatives (Act No. 24 of 1993; hereinafter referred to as "Act No. 24 of 1993") to March 31, 2001, requested the certification referred to in Article 4, paragraph (2) of the Act on Promotion of Merger of Fishery Cooperatives (Act No. 78 of 1967) pursuant to the provisions of Article 2 of that Act and obtained that certification on or after the date of enforcement of Act No. 24 of 1993, the provisions of Article 9 of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 9 of 1980; hereinafter referred to as the "1980 Amendment Act") (hereinafter referred to as the "Act on Special Measures Concerning Taxation Before the 1980 Amendment") are to govern.
青色申告書を提出する農業協同組合（清算中のものを除く。）で、農業協同組合合併助成法の一部を改正する法律（昭和五十五年法律第五号。以下「昭和五十五年法律第五号」という。）の施行の日から昭和五十七年三月三十一日までの間に農業協同組合合併助成法附則第二項の規定により同法附則第三項の認定を求め、昭和五十五年法律第五号の施行の日以後に当該認定を受けたもの、農業協同組合合併助成法の一部を改正する法律（昭和六十一年法律第十号。以下「昭和六十一年法律第十号」という。）の施行の日から平成四年三月三十一日までの間に農業協同組合合併助成法附則第二項の規定により同法附則第三項の認定を求め、昭和六十一年法律第十号の施行の日以後に当該認定を受けたもの若しくは農業協同組合合併助成法の一部を改正する法律（平成四年法律第五十七号。以下「平成四年法律第五十七号」という。）の施行の日から平成十三年三月三十一日までの間に農業協同組合合併助成法第二条第一項の規定により同法第四条第二項の認定を求め、平成四年法律第五十七号の施行の日以後に当該認定を受けたもの、青色申告書を提出する森林組合（清算中のものを除く。）で、森林組合法及び森林組合合併助成法の一部を改正する法律（昭和六十二年法律第七十六号。以下「昭和六十二年法律第七十六号」という。）の施行の日から平成十三年三月三十一日までの間に森林組合合併助成法（昭和三十八年法律第五十六号）第二条の規定により同法第四条第二項の認定を求め、昭和六十二年法律第七十六号の施行の日以後に当該認定を受けたもの又は青色申告書を提出する漁業協同組合（清算中のものを除く。）で、漁業協同組合合併助成法の一部を改正する法律（昭和六十三年法律第十五号。以下「昭和六十三年法律第十五号」という。）の施行の日から平成五年三月三十一日までの間に漁業協同組合合併助成法附則第二項の規定により同法附則第三項の認定を求め、昭和六十三年法律第十五号の施行の日以後に当該認定を受けたもの若しくは漁業協同組合合併助成法の一部を改正する法律（平成五年法律第二十四号。以下「平成五年法律第二十四号」という。）の施行の日から平成十三年三月三十一日までの間に漁業協同組合合併促進法（昭和四十二年法律第七十八号）第二条の規定により同法第四条第二項の認定を求め、平成五年法律第二十四号の施行の日以後に当該認定を受けたものの合併（平成十三年三月三十一日までに行われる合併に限る。）により、居住者又は内国法人が交付を受ける金銭の額及び金銭以外の資産の価額の合計額のうち所得税法第二十五条第一項第四号の規定により剰余金の分配の額とみなされる金額については、租税特別措置法の一部を改正する法律（昭和五十五年法律第九号。以下「昭和五十五年改正法」という。）による改正前の租税特別措置法（以下「昭和五十五年旧法」という。）第九条の規定の例による。