Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 1984; provided, however, that the provisions listed in the following items come into effect on the dates specified in those items:
この法律は、昭和五十九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、当該各号に定める日から施行する。
the provisions amending Article 13-2, paragraph (1), item (ii) and paragraph (2) of that Article, and Article 45-4, paragraph (1), item (ii) and paragraph (2) of that Article: the date on which the Act Partially Amending the Act on Temporary Measures for Structural Improvement of the Textile Industry (Act No. 33 of 1984) comes into effect;
第十三条の二第一項第二号及び同条第二項並びに第四十五条の四第一項第二号及び同条第二項の改正規定 繊維工業構造改善臨時措置法の一部を改正する法律（昭和五十九年法律第三十三号）の施行の日
the provisions amending Article 27 and the provisions of Article 6 of the Supplementary Provisions: December 1, 1984;
第二十七条の改正規定及び附則第六条の規定 昭和五十九年十二月一日
the provisions amending Article 88-3 and the provisions adding one Article after Article 93: May 1, 1984;
第八十八条の三の改正規定及び第九十三条の次に一条を加える改正規定 昭和五十九年五月一日
the provisions amending Article 90-3 (excluding the part replacing "March 31, 1984" with "March 31, 1985") and the provisions amending Article 90-4: the date on which the provisions amending Article 4 of the Petroleum Tax Act in the Act Partially Amending the Petroleum Tax Act (Act No. 16 of 1984) come into effect.
第九十条の三の改正規定（「昭和五十九年三月三十一日」を「昭和六十年三月三十一日」に改める部分を除く。）及び第九十条の四の改正規定 石油税法の一部を改正する法律（昭和五十九年法律第十六号）中石油税法第四条の改正規定の施行の日
Supplementary Provisions, Article 2Principle of the 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 for, 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 1984 and subsequent years, and the provisions then in force continue to govern income tax for 1983 and earlier years.
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、昭和五十九年分以後の所得税について適用し、昭和五十八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 Special Depreciation or Special Income Tax Credit Where Energy-Saving Equipment, etc. Is Acquired
第三条（省エネルギー設備等を取得した場合の特別償却又は所得税額の特別控除に関する経過措置）
With regard to income tax in the case where an individual prescribed in Article 10-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment (hereinafter referred to as "the Former Act") has, before the date on which this Act comes into effect (hereinafter referred to as "the Effective Date"), made an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies in the following Article) of energy-saving equipment, etc. prescribed in that paragraph and put it to use for the business prescribed in that paragraph, the provisions of Article 10-2 of the Former Act remain in force. In this case, the phrase "if there is an amount to be deducted, that amount" in paragraph (4) of that Article is deemed to be replaced with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-2, paragraph (3) 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. 13 of 1986; hereinafter referred to as the "1986 Amendment Act"), which remains in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the 1986 Amendment Act, or of Article 10-2, paragraph (3) of the Act on Special Measures Concerning Taxation as amended by the 1986 Amendment Act, those amounts", and the phrase "Article 10-2, paragraph (3) of the Act on Special Measures Concerning Taxation" in paragraph (9) of that Article is deemed to be replaced with "Article 10-2, paragraph (3) 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. 6 of 1984; hereinafter referred to as the "1984 Amendment Act"), which remains in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the 1984 Amendment Act".
改正前の租税特別措置法（以下「旧法」という。）第十条の二第一項に規定する個人がこの法律の施行の日（以下「施行日」という。）前に取得等（取得又は製作若しくは建設をいう。次条において同じ。）をした同項に規定する省エネルギー設備等を同項に規定する事業の用に供した場合における所得税については、旧法第十条の二の規定は、なおその効力を有する。この場合において、同条第四項中「控除される金額がある場合には、当該金額」とあるのは「控除される金額がある場合又は租税特別措置法の一部を改正する法律（昭和六十一年法律第十三号。以下「昭和六十一年改正法」という。）附則第三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六十一年改正法による改正前の租税特別措置法第十条の二第三項若しくは昭和六十一年改正法による改正後の租税特別措置法第十条の二第三項の規定によりその年分の総所得金額に係る所得税の額から控除される金額がある場合には、これらの金額」と、同条第九項中「租税特別措置法第十条の二第三項」とあるのは「租税特別措置法の一部を改正する法律（昭和五十九年法律第六号。以下「昭和五十九年改正法」という。）附則第三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五十九年改正法による改正前の租税特別措置法第十条の二第三項」とする。
With regard to the application of the provisions of 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. 13 of 1986) (hereinafter referred to as the "Act on Special Measures Concerning Taxation as Amended in 1986") in the case where the provisions of the preceding paragraph apply, the phrase "if there is an amount to be deducted, that amount" in paragraph (4) of that Article is deemed to be replaced with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-2, paragraph (4) 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. 6 of 1984; hereinafter referred to as the "1984 Amendment Act"), which remains in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the 1984 Amendment Act, or of Article 10-2, paragraph (3) or (4) 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. 13 of 1986; hereinafter referred to as the "1986 Amendment Act"), which remains in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the 1986 Amendment Act, those amounts".
前項の規定の適用がある場合における租税特別措置法の一部を改正する法律（昭和六十一年法律第十三号）による改正後の租税特別措置法（以下「昭和六十一年新法」という。）第十条の二の規定の適用については、同条第四項中「控除される金額がある場合には、当該金額」とあるのは、「控除される金額がある場合又は租税特別措置法の一部を改正する法律（昭和五十九年法律第六号。以下「昭和五十九年改正法」という。）附則第三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五十九年改正法による改正前の租税特別措置法第十条の二第四項若しくは租税特別措置法の一部を改正する法律（昭和六十一年法律第十三号。以下「昭和六十一年改正法」という。）附則第三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六十一年改正法による改正前の租税特別措置法第十条の二第三項若しくは第四項の規定によりその年分の総所得金額に係る所得税の額から控除される金額がある場合には、これらの金額」とする。
Supplementary Provisions, Article 4Transitional Measures Concerning Depreciation by Individuals
第四条（個人の減価償却に関する経過措置）
The provisions of item (ii) of the table in Article 11, paragraph (1) of the New Act apply to machinery and other production equipment listed in that item that an individual makes an acquisition, etc. of on or after January 1, 1985 and puts to use for the individual's business, and the provisions then in force continue to govern the case where an individual has put to use for the individual's business machinery and other production equipment listed in item (ii) of the table in Article 11, paragraph (1) of the Former Act that the individual made an acquisition, etc. of before that date.
新法第十一条第一項の表の第二号の規定は、個人が昭和六十年一月一日以後に取得等をしてその事業の用に供する同号に掲げる機械その他の生産設備について適用し、個人が同日前に取得等をした旧法第十一条第一項の表の第二号に掲げる機械その他の生産設備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。
The provisions of item (iv) of the table in Article 11, paragraph (1) of the New Act apply to machinery and other equipment listed in that item that an individual makes an acquisition, etc. of on or after the Effective Date and puts to use for the individual's business, and the provisions then in force continue to govern the case where an individual has put to use for the individual's business machinery and other equipment listed in item (iv) of the table in Article 11, paragraph (1) of the Former Act that the individual made an acquisition, etc. of before the Effective Date.
The provisions of Article 12, paragraph (1) of the New Act apply to industrial machinery, etc. prescribed in that paragraph that an individual makes an acquisition, etc. of on or after the Effective Date and puts to use for the individual's business, and the provisions then in force continue to govern the case where an individual has put to use for the individual's business industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Former Act that the individual made an acquisition, etc. of before the Effective Date.
The provisions of Article 13-2, paragraph (1) of the New Act apply to fishing vessels held by members of a fishery cooperative, etc. prescribed in item (iii) of that paragraph that receives, on or after the Effective Date, the certification referred to in that item for a small and medium sized fishery structural improvement plan prescribed in that item, and the provisions then in force continue to govern fishing vessels held by members of a fishery cooperative, etc. prescribed in Article 13-2, paragraph (1), item (iii) of the Former Act that received, before the Effective Date, the certification referred to in that item for a small and medium sized fishery structural improvement plan prescribed in that item.
新法第十三条の二第一項の規定は、施行日以後に同項第三号に規定する中小漁業構造改善計画につき同号の認定を受ける同号に規定する漁業協同組合等の構成員の有する漁船について適用し、施行日前に旧法第十三条の二第一項第三号に規定する中小漁業構造改善計画につき同号の認定を受けた同号に規定する漁業協同組合等の構成員の有する漁船については、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 puts to use for the individual's business, and the provisions then in force continue to govern the case where an individual has put to use for the individual's business specified stockpiling facilities, etc. prescribed in Article 15, paragraph (1) of the Former Act that the individual acquired or constructed before the Effective Date.
With regard to facilities to be scrapped, etc. prescribed in Article 16-2, paragraph (1) of the Former Act of an individual prescribed in that paragraph in the case where the individual received, before the Effective Date, the certification referred to in that paragraph for a plan concerning relocation prescribed in that paragraph, the provisions then in force continue to govern.
旧法第十六条の二第一項に規定する個人が施行日前に同項に規定する移転に関する計画につき同項の認定を受けた場合における当該個人の同項に規定する廃棄施設等については、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 that an individual makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern depreciable assets prescribed in Article 17 of the Former Act that an individual made an acquisition, etc. of before the Effective Date.
Supplementary Provisions, Article 5Transitional Measures Concerning the Special Deduction for Income from Overseas Transactions Involving Technology, etc. of 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）
The provisions of Article 21 of the New Act apply to an individual's revenue on or after the Effective Date from transactions listed in the items of paragraph (2) of that Article, and the provisions then in force continue to govern an individual's revenue before the Effective Date from transactions listed in the items of Article 21, paragraph (2) of the Former Act.
新法第二十一条の規定は、個人の同条第二項各号に掲げる取引による施行日以後の収入金額について適用し、個人の旧法第二十一条第二項各号に掲げる取引による施行日前の収入金額については、なお従前の例による。
Supplementary Provisions, Article 6Transitional Measures Concerning Reduction of the Withholding Tax Rate on Fees for Social Insurance Medical Care
第六条（社会保険診療報酬の源泉徴収税率の軽減に関する経過措置）
The provisions of Article 27 of the Former Act remain in force with respect to amounts that an individual prescribed in that Article was to receive before December 1, 1984 for benefits or medical care prescribed in that Article and that are received on or after that date.
旧法第二十七条の規定は、同条に規定する個人が同条に規定する給付又は医療につき昭和五十九年十二月一日前に支払を受けるべき金額で同日以後に支払を受けるものについては、なおその効力を有する。
The calculation of the tax prepayment calculation base prescribed in Article 104, paragraph (1) of the Income Tax Act (Act No. 33 of 1965) for income tax for 1985 of a resident who has amounts to be received in 1984 for the benefits or medical care prescribed in the preceding paragraph (limited to amounts that were, or should have been, withheld at the source pursuant to the provisions of Article 204, paragraph (1) of that Act) is specified by Cabinet Order.
昭和五十九年において前項に規定する給付又は医療につき支払を受けるべき金額（所得税法（昭和四十年法律第三十三号）第二百四条第一項の規定により源泉徴収された又はされるべきであつたものに限る。）のある居住者の昭和六十年分の所得税に係る同法第百四条第一項に規定する予定納税基準額の計算については、政令で定める。
Supplementary Provisions, Article 7Transitional Measures Concerning Special Provisions on Taxation on Business Income, etc. Relating to the Transfer, etc. of Land by Individuals
第七条（個人の土地の譲渡等に係る事業所得等の課税の特例に関する経過措置）
The provisions of Article 28-4, paragraph (3) of the New Act apply to income tax on a transfer, etc. of land prescribed in paragraph (1) of that Article that an individual makes on or after the Effective Date, and the provisions then in force continue to govern income tax on a transfer, etc. of land prescribed in Article 28-4, paragraph (1) of the Former Act that an individual made before the Effective Date.
新法第二十八条の四第三項の規定は、個人が施行日以後に行う同条第一項に規定する土地の譲渡等に係る所得税について適用し、個人が施行日前に行つた旧法第二十八条の四第一項に規定する土地の譲渡等に係る所得税については、なお従前の例による。
Supplementary Provisions, Article 8Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
第八条（個人の譲渡所得の課税の特例に関する経過措置）
The provisions of item (xv) of the table in Article 37, paragraph (1) of the New Act apply to income tax on the transfer of assets listed in the left-hand column of that item that an individual makes on or after the Effective Date.
新法第三十七条第一項の表の第十五号の規定は、個人が施行日以後に行う同号の上欄に掲げる資産の譲渡に係る所得税について適用する。
The provisions of Article 37-5 of the New Act apply to the transfer of assets falling under transferred assets prescribed in paragraph (1) of that Article that an individual makes on or after the Effective Date, and the provisions then in force continue to govern the transfer of assets falling under transferred assets prescribed in Article 37-5, paragraph (1) of the Former Act that an individual made before the Effective Date.
新法第三十七条の五の規定は、個人が施行日以後に行う同条第一項に規定する譲渡資産に該当する資産の譲渡について適用し、個人が施行日前に行つた旧法第三十七条の五第一項に規定する譲渡資産に該当する資産の譲渡については、なお従前の例による。
Supplementary Provisions, Article 9Principle of the 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 for, the provisions of Chapter III of the New Act apply to corporation tax of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter) for business years beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a corporation for business years that began before the Effective Date.